Court : Mumbai
Reported in : [1939]7ITR670(Bom)
..... may be prescribed by rules.section 29 enable the provincial government to make rules for carrying out the purposes of the act.by an amending act xvii of 1939, called the bombay finance (second amendment) act, 1939, the urban immovable property tax was made a first charge upon the building or land affected thereby upon the movable ..... learned advocate-general taxes on lands and buildings have been known to indian legislatures for over fifty years, and find place as such in the municipal acts passed by the different provinces. under the government of india act of 1915 (as amended by the act of 1919) and the devolution rules framed thereunder the provincial legislatures had ..... tax was income-tax. the fact that under the indian income-tax act properties wherever situate have to be taken into account is because it is an act of the imperial legislature, while the jurisdiction of the province is limited to the provincial boundaries. the amending (bombay) act xvii of 1939 which made the tax charge on .....
Tag this Judgment!Court : Mumbai
Reported in : (1943)45BOMLR1075
..... law the burden of a contract cannot be transferred or assigned, but he contends that the ordinary law is amended as far as the managing agency of a company is concerned by section 87b(c) of the indian companies act which contemplates the transfer of the office of a managing agent. the general law with regard to the ..... compensation. now in deciding whether the plaintiffs are entitled to compensation, the principle that the court must adopt is the same that underlies section 73 off the indian contract act. under that section the court is empowered to award damages when there is a breach of contract for any loss or damage caused to the party complaining ..... to the arrangement. this is not a case of an agreement of partnership where nothing has been done.14. (m.c. setalvad. see section 19 of the indian partnership act, 1932. the alleged partnership is not registered and the present suit is not maintainable. moreover, partnership is not pleaded.)15. there is no privity between the defendant .....
Tag this Judgment!Court : Mumbai
Reported in : 124Ind.Cas.776
..... for restitution of conjugal rights, where the parties are christians, is made on the matrimonial side by a petition under section 32 of the indian divorce act. that was an act to amend the law relating to divorce and matrimonial causes in india, the preamble of which recites that it is expedient to ..... same footing with clergymen of the churches of england and scotland, and it excluded roman catholies from part v.(4) the preamble to the indian christian marrige act of 1872 shows that it is an act 'to consolidate and amend the law relating to the solemnisation in india of the marriages of persons professing the christian religion'. the ..... marriage may even be solemnised by a roman catholic priest: see es. 51 and 54 (2nd paragraph). indeed father fortuny himself in his evidence stated:the indian christian marriage act, 1872, does not interfere with practice of roman catholics. in conscience catholics cannot go to registrar. if they marry before registrar they canbemarried afterwards before the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1921Bom338; 84Ind.Cas.759
..... by subsequent legislation. this seems to be the conjoint effect of section 130 of the government of india act, 1915, sections 8, 9 and 11 of the indian high courts act, 1861, section 18 of the original letters patent of 1862, section 19 of the amended letters patent of 1863, and the above clouse 28 and 36 of the supreme court charter, 1823. this ..... .t. 421 the exact point did not arise for decision, and the indian trusts act does not apply to charities. further they do not expressly negative the right of the beneficiary to an aliquot share if that would be more to his benefit. in attorney ..... in in re hal left's estate (1880) 13 ch. d. 693 : 49 l.j. ch. 415 sir george jessel said that the beneficiary was entitled to a charge. the indian trusts act, 1882, section 63, illustration (b) is to the like effect. but in in re hallett's estate (1880) 13 ch. d. 693 : 49 l.j. ch. 415 : 42 l .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1927Bom4
..... sections under which he has got certain limited powers of arrest and search. but it is important to note that, before the present section 41 was enacted by the amending act (bom. act xii of 1912), under the old section 41 he had practically no powers of investigation, and that, after an accused person was arrested it was part of his ..... powers given by the present sections 41, 41 a, 41 b and 410, were conferred by section 25 of the bombay abkari (amendment) act; 1912 (bom. act xii of 1912). it may, therefore, be that, since the amending act of 1912, certain excise officers in bombay are police officers as well as revenue officers under section 125. on the other hand it ..... amended by the bombay act, would not be police officers. with the utmost respect i am unable to accept that view, which does not appear to me to accord with the true 'meaning of section 25 of the indian evidence act.fawcett, j.30. i am of the same opinion. the view taken in the leading case. queen v. hurribole chunder ghose .....
Tag this Judgment!Court : Allahabad
Reported in : (1921)ILR43All660
..... ) of the lower appellate court as well as a copy of the judgment of the first court. it is true that this court has no power to alter or amend the limitation act, but it can alter its own procedure. alteration in the method for preferring a second appeal is a mere matter of procedure, and this court has power to prescribe ..... of chapter iii must be taken to have been made under section 122 of the code, because it purports to have been made under the letters patent and the acts of the indian legislature, and there is nothing in the allahabad letters patent which in any way authorizes or justifies it.14. the next step was taken in 1916, when this high ..... , rule 2, of the rules of court made by the allahabad high court 'under the powers in that behalf conferred upon it by parliament, the letters patent and the acts of the indian legislature.' this rule was made in october, 1915.7. order xlii, revised rule 1, passed by the allahabad high court under section 122 of the code of civil procedure .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1949CriLJ756
..... of the home minister was equivalent to the satisfaction of the government. the learned advocate. general took us through the provisions of the government of india act as amended by the india (provisional constitution) order 1947. he pointed out that the ministers now exercise much wider powers than before 15th august 1947 and that the ..... the government established by law or to excite disaffection towards the said government' within the meaning of clause (d), sub-section (l) of section 4, indian press (emergency powers) act. the petitioner has moved this court for the cancellation of the order of the punjab government.2. the learned counsel for the petitioner raised three points before ..... the open exposed to the anger of the elements. the writer then says that the ministers have attained their present position because they are members of the indian national congress and not because of their intrinsic worth. he then tells the ministers that he will not allow them to sleep and will not let them .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1951CriLJ1041
..... 1915, & also of the governor general in cases of emergency under section 72 of that act, & may be in all respects amended & altered thereby. it is obvious chat when the letters patent is subject to the powers of the indian legislature, & may be amended & altered thereby, they cannot be assumed to be exhaustive of the powers of the h ..... once conceded that article 20 & 21 could not be regarded as exhaustive. mr, sawhneyt however, did contend that what had been saved by article 37 was acts of the indian legislature affecting the powers & jurisdiction of the h. cs., to be passed after the publication of the letters patent. according to him, all provisions relating to ..... is held that the letters patent were intended to contain an exhaustive statement of the powers of the h. c. of lahore unless subsequently extended by any act of the indian legislature passed after their publication, & to take away any other powers that were exercisable by the h. cs. generally before their publication, it will have .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1949]17ITR394(P& H)
..... the assessee. the appeal of the assessee was also dismissed by the appellate tribunal. the assessee thereupon moved the said tribunal under section 66 of the indian income-tax act for stating the case and for referring to this court the question of law mentioned above. the tribunal disallowed the application of the assessee on the ..... between the parties and that, accordingly, no suit for dissolution of partnership or rendition of accounts was competent. however, the plaintiff was given the option of amending the plaint and cavorting the suit into one for partition of the joint property or for joint possession of the plaintiffs undivided share in such property or for ..... it is assumed that the firm did any business in securities that cannot make any difference to our decision in the present case.section 10 of the indian income-tax act provides for assessment of income-tax on income derived from business profession or vocation. the relevant portion of the section reads as follows :-'section 10.(1 .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1950]18ITR33(P& H)
..... british india could be taxed on income derived by them in british india. but the learned judges do not appear to have noticed the difference between indian act and the english act in so far as the former lays down that certain profits though not arising or accruing in british india shall be deemed to arise or accruing in ..... being received there did not prevent profits or gains accruing, or arising, or being deemed to accrue or arise in british india, from being taxable under the indian income-tax act.'3. 'no distinction, so far as liability to income-tax is concerned, could be drawn between profits on produce, which had undergone some process of conversion ..... resident of british india, the lahore case and the second of the madras cases, were decided on the act as it stood before substantial amendments were introduced into section 42 in 1939, when the first and the third sub-sections were amended. prior to 1939 sub-section (1) referred only to persons not resident in india, and the full .....
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