Court : Kolkata
Reported in : (1884)ILR10Cal166
..... the supplement to the gazette of india, 1872, page 569, show that immediately on the passing of the indian contract act, and at the very same sitting of the council, mr. fitz james stephen obtained leave to introduce a bill to amend the law relating to carriers. for some reason or other (probably because mr. stephen left india a ..... resemblance to the bill on which it professes to be based. but in the present case the objects and reasons for introducing the bill which subsequently became the indian contract act so far as they relate to the law regarding carriers may safely be referred to as they are altogether in accordance with, and corroborated by, proceedings in ..... few days later) no further proceedings have been taken in this direction; but to my mind, quite independently of the proper construction to be put on section 1 of the indian contract act (ix of 1872), .....
Tag this Judgment!Court : Kolkata
Reported in : 145Ind.Cas.881
..... of bengal in council containing, it is alleged, words of the nature described in sub-section 1 of section 4 of the indian press (emergency powers) act, 1931. this act was amended by the criminal law amendment act of 1932 being act xxiii of 1932 and the question now for our decision is whether the said news item reproduced in the said annexure does or ..... their opinion they were hit by clauses (d) and (f) of section 16 of the criminal law amendment act, 1932 (act xxiii of 1932).4. it is not necessary for me to set out the words originally appearing in sub-section 4 of the indian press (emergency powers) act, 1931, nor is it necessary for me to set out the whole of the ..... amending section, namely section 16 of act xxiii of 1932. it would be sufficient for me to set out the relevant sub-clauses', namely sub .....
Tag this Judgment!Court : Kolkata
Reported in : 75Ind.Cas.466
..... as no previous sanction was necessary.11. i now come to the second point. on behalf of the administrator general it is contended that the bengal court-fees (amendment) act. 1922, extends only to bengal and that the bengal legislature cannot impose a tax on property in another province. the real question is whether the enhancement of the ..... grant of letters of administration in the above estate. two questions are raised. the first is whether the bengal court-fees amendment act of 1922 (act iv of 1922) is ultra vires. the second question is whether, assuming the act is not ultra vires, the fee is to be levied at the enhanced rate prescribed by the bengal court-fees ..... law made by any authority in british india before the commencement of the indian councils act, 1861, (2) any law specified in the schedule to these rules or any law made by the governor-general in council amending a law so specified.5. now the court-fees act, 1870 (act vii of 1870), under which the fee payable on a grant of .....
Tag this Judgment!Court : Mumbai
Reported in : (1945)47BOMLR153
..... of wallace brothers and co., ltd., 'to enable me to determine whether the company is resident or non-resident as per section 4a(c) of the income-tax amendment act, 1939.' by letter dated february 20, 1940, wallace and company took exception to this view and stated that they had no copy of the profit and loss account ..... the taxing power of the state to those particular cases.7. we cannot accede to the argument that the amendment of the indian income tax act in 1939 introduced the test now in question merely as a device to give the indian legislature a jurisdiction which it would not otherwise possess. it was only a machinery provision which was adopted as ..... lakhs.3. the appellant objected to the inclusion in the assessment of its income from without british india and contended that the provisions of the indian income-tax act were ultra vires the indian legislature in so far as they authorised the inclusion of such income in the assessment. this is the principal question in the case and forms .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1944Bom153; (1944)46BOMLR138
..... it may be noticed that the revisional powers of the commissioner under section 33a of the amended act are considerably restricted. we are only dealing with the powers under section 33 of the unamended act.3. now, the scheme of the income-tax act is this. under section 22 the income-tax officer can serve a notice upon an ..... the appellate assistant commissioner. the only right of appeal to the commissionerfrom an order of the appellate assistant commissioner is given under section 32 of the indian income-tax act, and that only provides for an appeal when the appellate assistant commissioner makes an order under section 28 or makes an order enhancing his assessment under ..... as i have said, it did become final on january 15,1940, the assessment cannot be re-opened except in circumstances detailed in sections 34 and 35 of the indian income-tax act, and so the privy council held in commissioner of income-tax, bombay v. khemchand : (1938)40bomlr854 . their lordships of the privy council laid down (p .....
Tag this Judgment!Court : Mumbai
Reported in : (1885)ILR9Bom358
..... of fact, by which the agreement between them was rendered void, and on the discovery of which the deposit' was claimed, presumably under section 65 of the indian contract act, 1872; or else, relief should have been claimed, (if that was really plaintiff's case), on the ground that he had been induced to enter into the ..... it being under a mistake as to a matter of fact,' would not have made the con-tract voidable. see section 22 of the contract act.6. the plaint was not, however, returned for amendment; but the following issues were recorded by the court of small causes apparently without objection from either party:(1). whether the contract between the ..... , and charge him with a fraudulent concealment of the fact from the plaintiff.5. we think that the plaint should, in the first instance, have been returned for amendment on the ground that it did not disclose a cause of action. it should either have alleged a mistake, common to both the parties, as to an essential matter .....
Tag this Judgment!Court : Mumbai
Reported in : (1937)39BOMLR765
..... all the terms of a notice issued under section 22(4) of the act. it will be convenient before stating the facts of the case to set out the provisions of the act (as amended by the indian income-tax (amendment) act, 1930, and the indian income-tax (second amendment) act, 1930), which are relevant, and under which the various steps in the ..... united and central provinces appeals from a judgment of the court of the judicial commissioner, central provinces, on a reference under section 66(2) of the indian income-tax act (xi of 1922). the respondent taxpayer did not appear on the hearing of the appeal.2. the case relates to an assessment made by the income ..... conscience.22. the other authorities cited by the judicial commissioners do no more, their lordships think, than affirm that the officer must exercise judgment and must not act on mere caprice, or in any other way inconsistent with the exercise of judgment.23. their lordships find themselves in agreement with the views expressed by the high .....
Tag this Judgment!Court : Mumbai
Reported in : (1945)47BOMLR786
..... submitted by the tribunal for the court's opinion involves the true construction of the expression 'charitable objects' within the meaning of section 4(3)(i) of the indian income-tax act and the decision whether the settlement in question results in vesting the trust property in the trustees wholly for charitable objects.14. in respect of the first point ..... the first question must depend solely on whether the trusts or the settlement are wholly for charitable purposes within the meaning of section 4(3)(i) of the indian income-tax act. that sub-section is as follows:(3)any income, profits or gains falling within the following classes shall not be included in the total income of the person ..... limited to the education of the members of a family, would not come within the definition of a charitable purpose contained in the income-tax act either as it stood in 1922 or as amended in 1939.10. what we have to do is to construe the statute, no doubt the public nature of the trust can be satisfied by .....
Tag this Judgment!Court : Mumbai
Reported in : (1917)19BOMLR211
..... their sympathy, through their anxious care and through those high sentiments which they possess.... in this manner good management is to be asked for in this administration. amendment is to be brought about in the present law; it is to be brought about through parliament. we will not ask for it from others. we have ..... of british india. mr. jinnah has argued that all the criticism directed against the indian civil service, generally described as 'bureaucracy' in the speeches, cannot under any circumstances be treated as criticism against the government by law established in british india. ..... be sufficient to state that the expression would mean the various governments constituted by the statutes relating to the government of india now consolidated into the government of india act of 1915 (5 & 6 geo. v, c. 61) and would denote the person or persons authorised by law to administer executive government in any part .....
Tag this Judgment!Court : Mumbai
Reported in : (1941)43BOMLR742
..... the purpose or object mentioned. the only dispute was whether the purpose or object was one of general public utility within the meaning of the section of the indian income-taxi act, and their lordships held that it was.15. it was stated on behalf of the association that the surplus amount realised by the sale of the cloth woven ..... object, which can result in profits, seems to be that of opening khaddar stores. it is further to be noticed that under the concluding words the council can amend the constitution as may be considered necessary from time to time.5. the method in which the association works and the manner in which the association's profits were ..... be considered necessary for the furtherance of its objects, with power to make regulations for the conduct of affairs of the association or the council and to make such amendments in the present constitution, as may be considered necessary from time to time.it is to be noticed that that document is couched not in the language of obligation .....
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