Court : Mumbai
Reported in : (1945)47BOMLR795
..... be described as deemed to accrue or arise to him within british india by reason of section 42 of the income-tax act. it was contended that before the amendment of the section in 1939 the opening words of section 42 were:in the case of any person residing out of british india....3.it was ..... income, which is deemed to have arisen in british india, is contemplated. again, the various expressions used in the first part of that paragraph of section 42 appear inappropriate when considered in connection with a resident assessee. the income, in the contingencies mentioned there, ordinarily would arise or accrue in british india ..... bank, london. the interest on these securities has been recovered but not brought into british india. the assessee claimed that under the third proviso to section 4(1) it was entitled to an exemption of rs. 4,500 in respect of this foreign income. the taxing authorities contended that the proviso did ..... comes under chap. v of the act which is headed 'liability in special cases,' and section 42 deals with the special cases of non-residents whose income is deemed to be income arising or accruing in british india.10. i also think that the language used in section 42 is extremely inapt if the legislature ..... falling under section 4(1)(b)(ii), and not under section 4(l)(b)(i). in my opinion, therefore, the view of the tribunal was correct and the answer to the question must be in the affirmative.7. the commissioner to pay the costs of the reference.chagla j.8. i agree.9. the .....
Tag this Judgment!Court : Mumbai
Reported in : (1944)46BOMLR306
..... a step-in-aid of execution ' made in accordance with law ' within the meaning of article 182 (5), col. 3, of the indian limitation act-act ix of 1908, as amended by act ix of 1927-and the period of three years began to run from november 5, the date of the 'final order thereon.' article 182 (5) ..... to include an annulment resulting from the setting aside of adjudication by the appellate court. in their lordships' view, the words ' annulled under this act' in section 78 (2) would include an annulment resulting from the setting aside of the adjudication by the appellate court, as in the present case.16. the ..... the proof has been definitely rejected by the court. in support of the latter statement attention was drawn to the order of the court dated september 10,1932, wherein it was stated that madan lal is ' suspended ' from the schedule along with two others, since the receiver alleges that the ..... his execution application was to get it sold through the collector. the fact that the property had been attached before judgment was specifically mentioned in column 10 of the execution application headed ' mode in which the assistance of the court is required.' it was also mentioned therein that ' the schedule ..... the vouchers.7. on august 20, a list of debts was prepared in which madanlal's name was entered as a creditor.8. on september 10, 1932, the additional subordinate judge passed the following order :-.no other debts have been proved. hagi walli mohammad, madan lal sao, ambalal kanchason and .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1940Bom307; (1940)42BOMLR791
..... passed bombay act vi of 1940 amending the bombay abkari act. the material section s of that act, which we will refer to as ' the amending act,' are section s 6 and 7. section 6 amends section 14b of the bombay abkari act, and in order to appreciate the amendment it is necessary to state the terms of section 14b, which ..... to the second question.7. two objections are taken to the notification itself: first, that it does not fall within the ambit of section 7 of the amending act, and, secondly, that, it, it does so fall, the notification having been declared by this court to be of no effect, ..... , the present accused cannot take advantage of it, since the judgment of this court is not a judgment in rem within section 41 of the indian evidence act. but the notification having been held by this court to be invalid, it is invalid according 'to the law in force ..... amend the abkari act so as to remove doubts as to the validity of certain notifications issued under the act; there was no doubt whatever about the validity of the notification of july 17, 1939, since it had been declared invalid. in our view, therefore, section 7 of the act does not apply to the notification in question.9. upon the second point, if section ..... be convicted under it.10. that really disposes of the whole reference. but as the question as to the validity of the notification, on the assumption that it has been revived and is to be treated as passed under the original act as amended by the amending act, has been argued, .....
Tag this Judgment!Court : Mumbai
Reported in : (1931)33BOMLR1006
..... is the real question in the present appeal,12. the amendment relied upon was effected by act xix of 1921 of the 'indian legislature' (see s. 63 of the government of india act, 1919). by this act a new sub section was added to the land acquisition act, 1894, under which every award of the court under that act was to be deemed to be a decree, and ..... of bombay, held that this particular provision, giving the limited right of appeal to the high court, was ultra vires the local legislature. accordingly, act xiv oi 1904 was passed by the governor-general in council to validate the bombay act.9. it was evidently the intention of the bengal legislature to follow in the matter of appeals from the tribunal under their ..... act the general lines of the bombay enactment, and this could only be done safely with the aid in their case also of the higher legislative authority.10. this result was, their lordships think, achieved by the combined action of the two legislatures in 1911 ..... , with the effect, reading the two acts together, that under what their lordships would call the local qode of the calcutta improvement trustees, an award .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1927Bom483; (1927)29BOMLR987; 103Ind.Cas.593
..... the timber was brought from indore into harda and was not liable to duty at harda as there was no government notification under section 39 of the indian forest act in force in the central provinces. the accused brought the rafters from harda to jalgaon in east khandesh, and therefore it was neither ..... officer taking possession of the indore rafters in the depot of the accused. the ranger was authorized to take possession of the rafters under section 82 of the indian forest act 1878, and he could only do so, if duty was payable in respect of the rafters. the question, therefore, is whether duty ..... has any right;(b) which is brought from any place beyond the frontier of british india.9. the government notification no. 9475, dated january 5, 1925, issued under clause (6) of section 39 of the indian forest act refers to timber or other forest-produce which is brought into east khandesh from indore and other ..... if it is the intention that timber or other forest-produce should be chargeable in a case like the present, then, in my opinion, the section must be amended so as to give clear authority for such levy of duty. as clause (b) stands, the view taken by the sessions judge is, in ..... places.10. now, clause (a) of section 39 refers to the source or origin of the forest produce, i.e., british .....
Tag this Judgment!Court : Mumbai
Reported in : 4Ind.Cas.249
..... institution. is there then anything in the law of limitation which prevents them from obtaining relief in respect of their share of the property? section 28 of the indian limitation act provides that 'at the determination of the period hereby limited to any person for instituting a suit for possession of any property, his right ..... judgment of the learned, judge of the appellate court that he, for the purposes of the suit, treated them as co-plaintiffs although he did not amend the record by placing them among the plaintiffs and striking them out from among the defendants.13. it has been held in calcutta in the case ..... far as regards the rights and interests of the parties actually brought before it by the institution of the suit,see section 31 of the civil procedure code of 1884 and order i, rule 9 of the code of 1908. there can be no doubt that if the defendants had been plaintiffs in the first instance ..... that at that partition the plaintiffs on the ground of the eldership of their father venkatrao had been awarded the whole of this vatan property.10. the first court held that the documents relating to this partition not being forthcoming this allegation of the assignment to the plaintiffs by way of eldership ..... to come forward with a different case and to ask for a moiety of the property, that they had not asked for in the first instance.9. now the case for the 4th and 5th defendants in the first court was that there had been a partition between them and the plaintiffs and .....
Tag this Judgment!Court : Mumbai
Reported in : (1934)36BOMLR1195
..... that since the present suit was. brought the law in india has been altered by the transfer of property (amendment) act, xx of 1929, which has inserted a new section 53a in the principal act, whereby a defendant in an action of ejectment may, in certain circumstances, effectively plead possession under an unregistered contract ..... have been in time, but that by august 3, 1925, when the defendant was allowed by the acting district judge to amend his written statement, such an action would have been barred by the indian limitation act, section 3, first schedule, article 113. the effective decision of the district judge was that the defendant having ..... of sale in his written statement of may 7, 1922, when an action for specific performance would still have been in time, and that the amendment of august 3, 1925, by which date the defendant could no longer have sued for specific performance, was an unnecessary precaution.11. as the law ..... defendant, and in thus affirming the decision of the court of the judicial commissioner, though on other grounds which they will now proceed to state.10. the plaintiff is the registered proprietor of the half-plot in question. prima facie he is entitled to possession of it. the defendant whom he ..... competent, or taken any action to enforce the agreement of sale, and that as he could not now do so, it afforded him no valid defence.9. when the case was before the judicial commissioner's court, the judgment of the high court at calcutta in g. h. c. ariff v. jadu .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1945Bom431; (1945)47BOMLR281
..... total dividend figure of rs. 192-8-0.8. it is necessary to look at section 14(2) and section 16(1) and (2) of the act as it stood before the 1939 amendments, since they are the sections relevant to this reference and to the year 1932-33.9. sub-section 14(2)(a) is as follows:the tax shall not be payable by an assessee ..... this dividend forms a part, has been or will be duly paid by us to the government of india.6. in fact by virtue of certain provisions in the indian income-tax act allowing permissible allowances for depreciation to accumulate for years in respect of which there was no profit of the company from which they could be deducted or set off ..... began to make profits. from those profits dividends were declared and ordered to be paid. in the assessment of the company itself, however, by virtue of the deductions permitted under section 10, the company was not liable to pay any tax although it was assessed, that is, its income was computed for the purpose of taxation. although the company thus did not ..... the profits or gains of the company have been assessed to income-tax.10. section 16, sub-sections (1) and 2), provide:(1) in computing the total income of an assessee sums exempted under the proviso to sub-section (1) of section 7, the second and third provisos to section 8, sub-section (2) of section 14 and section 15, shall be included.(2) for the purposes of sub .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1945Bom352; (1945)47BOMLR294
..... be no force in that contention.nor is there any force in the contention that the governor general cannot amend an existing act of the indian legislature. the same reasoning applies to that. the indian legislature can amend an act, and, therefore, the governor general can under section 72. this court very recently upheld a retrospective ordinance made by the governor general in emperor v. shreekant pandurang ..... under the said art in the provincial legislature;now, therefore, in exercise of the said powers, the governor of bombay is pleased to make the following act :.the relevant sections of the 1944 act are sections 9 and 14. section 9 is as follows:(1) the landlord shall not be entitled to the recovery of possession of any premises so long as the tenant pays, or is ..... regulate the sittings of the court and of members thereof sitting alone or in division courts, shall be the same as immediately before the commencement of fart iii of this act.10. two things should be observed : in the first place, there is nothing in the proclamation itself by which the governor has assumed to himself any power of the high court ..... .e. in respect of the subject-matters enumerated in list iii in the seventh schedule of the constitution act, and it is suggested that the 1944 act deals with the subject-matters enumerated under item 4 'civil procedure', item 8 'transfer of property', item 10 'contracts' and item 15 'jurisdiction and powers of all courts'. but even if this was so, the answer .....
Tag this Judgment!Court : Mumbai
Reported in : (1939)41BOMLR157
..... completely, being intended to state with exactness the test of liability.9. the indian income-tax act of 1918 contained no clause corresponding to the second sub-section of the present section 4, but section 3(1) of 1918 was similar to the present section 4(1) as hereinbefore set out. it was as follows:3 ..... stated by the commissioner is that no part of the income therein mentioned is exempt from taxation under the second proviso to section 4(2) of the indian income-tax act.17. their lordships will humbly advise his majesty that this appeal should be allowed and that the question referred to the ..... that they are taken into account in, the balance sheet prepared in british india.in the following year, however, 1923, the second sub-section was amended to read as follows:4.-(2) profits and gains of a business accruing or arising without british india to a person resident in british india ..... expressly their lordships' opinion that the assessee is carrying on a 'business' within the definition of the word given by section 2, sub-section (4) and within the meaning of section 10 of the act. the observations of the commissioner in his letter of reference are justified : 'such profit as the petitioner in this ..... unless it was business income within the three years' limit. at the same time the second proviso was introduced upon which the assessee is now relying.10. the occasion for, and, to some extent, the explanation of, the second subsection in its original form is to be in decisions of the .....
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