Court : Mumbai
Reported in : (1947)49BOMLR882
..... 1921. hindu private law, which prohibited any disposition in favour of an unborn person, was amended so as to bring into operation the two groups of sections concerning dispositions in favour of unborn persons contained respectively in the indian succession act, 1865, and the transfer of property act, 1882.6. these two groups of sections do not codify restrictive regulations which are in pari ..... re-enact the existing sections of the succession act with the slight amendments only, which would have been necessary to fit the case of a transfer inter vivos.9. on the contrary, the groups of sections which became operative in 1865 and those of 1882 respectively, are very different.10. section 113 of the indian succession act, 1925 (formerly section 100 of the 1865 .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1947Bom331; (1947)49BOMLR66
..... the directors, who may pay all expenses incurred in getting up and registering the company, and may exercise all such powers of the company as are not by the indian companies act, 1913, or any statutory modification thereof for the time being in force, or by these articles, required to be exercised by the company in general meeting, subject nevertheless ..... can only properly be given in lieu of salary or wages and could not be given as an alternative to an annuity, pension or gratuity. in my opinion the amendments made to the section since 1922 do not overthrow the structure of the section as it originally stood and i think that a gratuity is one of the five ..... words 'any fees' as making the break from the substantive list of items previously enumerated. the section as it at present stands amended is both cumbrous and obscure. as it originally stood under the 1922 act, the section was as follows:-the tax shall be payable by an assessee under the head salaries', in respect of any salary or .....
Tag this Judgment!Court : Mumbai
Reported in : (1941)43BOMLR1009
..... which we must decide on this application.2. the assessee was assessed on march 31, 1939, by the income-tax officer, special circle, and on the next day the amendments to the indian income-tax act came into operation. on april 15 a demand for payment was made on the assessee. he applied under section 27 of the ..... act to get the assessment set aside, but his application was rejected. on april 18 the central board of revenue, acting under section 5(2) of the act, as amended, transferred the case of the assessee by name ..... orders made by income-tax officer of 'special circle', sections i to vi (central) and also specified wards. he was a named individual. under the old as also the amended act there is no objection to appoint one assistant commissioner with powers to hear appeals in all such cases. the hearing of the appeal over the order in this matter by .....
Tag this Judgment!Court : Mumbai
Reported in : (1948)50BOMLR532
..... was made, or must be deemed to have been made, under section 23(4) of the act; and, consequently, under section 30(1) of the act [as it stood until amended as regards subsequent years of assessment by the indian income tax (amendment) act, 1939], the appellant had no right of appeal against the assessment to the appellate assistant commissioner, who ..... appellate assistant commissioner, rawalpindi range, of january 18, 1942, imposing on the appellant a penalty of rs. 14,000 under section 28 of the indian income-tax act, 1922, as amended up to the relevant date, is a valid order.2. the question arises in this way. the appellant during the years 1937 and 1938 carried ..... under section 28(4) in which case there was no valid proceeding on appeal before the appellate assistant commissioner (under the law as it stood before its amendment in 1939), and consequently no power in appellate assistant commissioner to take action under section 28 10. as appears from the judgment of the court of the .....
Tag this Judgment!Court : Mumbai
Reported in : (1949)51BOMLR182
..... from judgments of the high court of judicature at patna whereby four separate references made to that court under section 66(2) of the india.) income-tax act, 1922, as amended, were answered in favour of the assessees, the respondents to the several appeals.2. all appeals raise the question whether interest on arrears of rent payable ..... definition of that phrase contained in section 2(7) of the [ndian income-tax act. in the second appeal a further question is raised to which their lordships will refer later.3. under section 4(3)(viii) of the indian income-tax act, 1922, agricultural income is exempt from assessment to income-tax. agricultural income is defined ..... in section 2 of the act as follows :-(1) 'agricultural income' means-(a) any rent or revenue derived from land which is .....
Tag this Judgment!Court : Mumbai
Reported in : (1945)47BOMLR233
..... . it is true that it is an unincorporated body of individuals, but it is assessable and chargeable as such under section 3 of the act, as amended by the indian income-tax (amendment) act, 1930, which includes every individual, hindu undivided family, company, firm and other association of individuals as taxable.14. clause 1 of the ..... whereas lord macnaghten's words were 'other purposes beneficial to the community,' the difference in language, particularly the inclusion in the indian act of the word 'public' is of importance. the indian act gives a clear and succinct definition which must be construed according to its actual language and meaning. english decisions have no binding ..... includes relief of the poor, education, medical relief and the advancement of any other object of general public utility. it is now recognised that the indian act must be construed on its actual words and is not to be governed by english decisions on the topic. the english decisions on the law of charities .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1936Bom172; (1936)38BOMLR164
..... and then kills it cannot be punished separately for the offences of theft and mischief. no reasons are given in the judgment for this view, and in view of the amendment of section 35, criminal procedure code, which has been pointed out by the learned government pleader, it is no longer binding on us.13. the question we have to decide ..... has been taken in emperor v. ramla ratanji is not correct and that, at any rate, that decision has ceased to have force after section 35 of the criminal procedure code was amended in 1923 by deleting the word ' distinct' between the words 'two or more' and ' offences.' in the above case, no reasons are given for holding that a ..... the property, whether it is one's own, or somebody else's. it seems to me, therefore, on the wording of sections 378 and 425, indian penal code, that these two acts are distinct offences and that the intention to cause wrongful loss by the destruction of property is different from the intention to cause wrongful loss by its mere .....
Tag this Judgment!Court : Mumbai
Reported in : (1943)45BOMLR125
..... that the sum of about rs. 3 lakhs ought not to have been allowed as a deduction, and that the sum had escaped assessment.7. section 34 of the act before the amendments of 1939 provided that if for any reason income, profits or gains chargeable to income-tax had escaped assessment in any year or had been assessed at too low ..... . the second question is :whether in the circumstances of the case a part of the applicant's income had escaped assessment within the meaning of s, 34 of the indian income-tax act, so that it could be re-assessed by the second income-tax officer ?6. the year of assessment is 1936-37, which is the maru year 1991-92. in ..... has escaped assessment, the income-tax officer may at any time within one year adopt proceedings by issuing a notice similar to the one under section 22 of the indian income-tax act.23. the first case on this point, to which our attention was drawn, is commr. of income tax v. rajah of parlakimedi. (1925) 2 i.t.c. 104 it .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1943Bom311; (1943)45BOMLR584
..... the question whether municipal taxes ought to be made the subject of an allowance can hardly have been absent from the minds of the legislature when they amended section 9(1)(iv), income-tax act, because section 9(1)(v) allows a deduction in respect of any sums paid on account of land revenue, and land revenue for this purpose ..... respect of the immoveable property belonging to him2. section 9 of the indian income-tax act deals with the heading 'income from property,' and directs that the tax shall be payable by an assessee under that head in respect of the bona fide annual ..... john beaumont, kt., c.j.1. this is a reference made by the commissioner of income-tax under section 66(2), indian income-tax act, 1922, raising the question :whether under the provisions of section 9 of the act the assessee is entitled to a deduction of rs. 16,370, being the municipal general tax paid to the bombay municipality in .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1945Bom277; (1945)47BOMLR363
..... be dismissed.weston, j.29. i was a party to the first decision (ganpat jivaji v. emperor (1944) 47 bom. l.r. 365 in appeal under the amending act (xxvi of 1943) introducing a right of appeal in criminal cases tried by a high court exercising original jurisdiction, but decisions are authorities for their particular facts. in ganpat ..... session.10. it will appear that the powers under this section were somewhat wider than those under section 307, and still, after pointing out the difference between the indian and the english law, it was observed (p. 13) :notwithstanding this difference, however, and the more onerous duties devolving in consequence on the high courts in india ..... (2), only if there was misdirection in the charge or misunderstanding by the jury of the law laid down by the judge. but strangely enough, the indian legislature has thought it fit recently to endow the high courts with larger powers of interference with the verdicts of juries in their own sessions trials than with the .....
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