Court : Mumbai
Decided on : Jan-18-1961
Reported in : AIR1962Bom53; (1961)63BOMLR774; (1963)IILLJ264Bom
..... telegraph office, bombay 1. he was also an honorary general secretary of overseas communication service, staff union, a registered trade union under the provisions of the indian trade union act. 1926.(6) both the petitioners joined the general strike of the employees of the union of india which commenced on 12-7-1960. the action taken ..... . section 2. congress shall have power to enforce this article by appropriate legislation.'(60) pursuant to the authority thus conferred by section 3 of the 13th amendment, a legislation was passed which provided that the holding of any person to service or labour under the system known as peonage is abolished and forthwith prohibited ..... strength of which bailey was convicted recognised peonage. the law being in conflict with the legislation made pursuant to the authority conferred by section 2 of the 13th amendment was null and void. we are not here concerned with any case of peonage. this decision, therefore, has no relevance to the question which we have .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-03-1961
Reported in : (1961)63BOMLR628
..... the high court. a preliminary objection was raised to the tenability of the revision. it was held by farran c.j. that a district judge acting under section 23 of the bombay district municipal act amendment act, ii of 1884, is not a court within the meaning of the words in section 622 of the civil procedure code and that the high court had ..... election petitions are to be filed and that this is a common practice and is to be found in connection with cases arising under the guardians and wards act and the indian succession act. in the result, the court came to the conclusion that the interpretation put on section 20-a(2) of the c.p. & berar municipalities ..... act by kaushalendra rao j. was erroneous. with great respect, i find considerable difficulty in following this decision; for one thing, series of decisions of this court already quoted .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-05-1961
Reported in : [1962]44ITR16(Bom)
..... a partnership firm doing business in bombay. the income-tax officer had assessed the appellants under section 23 (3) read with section 34 (i) (a) of the indian income-tax act for the assessment year 1947-48. he included in the assessable income a sum of rs. 85,000 as the income of the appellants from some undisclosed sources. ..... after 31st march, 1951, the remedy available to the income-tax department to assess the income, which had escaped assessment, had become time barred before the section was amended and that consequently, no action can now be taken in order to assess such income. he has relied on the decision of this court in prashar v. vasantsen dwarkadas ..... in which it was held that where the remedy available to the income-tax officer had become barred under section 34 before its amendment in 1953, the vested right of the assessee could not be affected except by clear and express terms used by the legislature, and that the legislature did not .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-09-1961
Reported in : [1962]45ITR6(Bom)
..... on the amount in dispute (namely,under section 66 of the indian ... the difference between the amountincome tax act, 1922. actually assessed andamount admitted by the assessee asassessable) subject to the minimumfee of fifty rupees.'---------------------------------------------------------------------- 5. by a subsequent amendment, the portion of the article in the third column was amended, and the said amended article now reads as follows : ---------------------------------------------------------------------1 2 3---------------------------------------------------------------------'16 application .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-06-1961
Reported in : AIR1962Bom205; (1962)64BOMLR188
..... act of 1952 was amended to include sections 162 to 184 indian penal code, with the result that the court of the special judge will the a ..... court of exclusive jurisdiction for trying offences even under section 162 to 164 indian penal code. so far as investigation into ..... particular by section 5a thereof. originally, section 6 of the act of 1952, as it stood before its amendment in 1958 provided that the special judge is to be appointed for trying offences under section 161, section 165 or section 165a indian penal code or sub-section (2) of section 5 of the act of 1947. clause (a) of section 6 of the .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-14-1961
Reported in : AIR1968Bom112; (1966)68BOMLR228; ILR1966Bom420
..... that of an agent but that the relationship between him and abdul rahman is of a fiduciary character, in which case, instead of article 89, article 120 of the indian limitation act would apply, and limitation will begin to run from, the accrual of the cause of action, that is, refusal to pay the money. the question of allowing lapse ..... may consist of direct evidence of a person who saw the document being written or the signature, by one of the modes provided in sections 45 and 47 of the indian evidence act. it may also be proved by internal evidence afforded by the contents of the document. . . . . . . . . . '.(17) the issue under consideration in that case was whether the internal ..... being affixed. it may be proof of the handwriting of the contents or of the signature by one of the modes provided in ss 45 and 47 of the indian evidence act. it may also be proved by internal evidence afforded by the contents of the document. this last mode of proof by the contents may be of considerable value .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-03-1961
Reported in : AIR1962Bom243; (1962)64BOMLR16; ILR1962Bom371
..... of what is known as abundant caution. the statement of object contained in the bill, which later on became the amending act, explains the necessity of amending section 5 as follows:'. . . . . .to amend section 5 of the act so as to expressly provide that breach of a condition of the licence is also an offence punishable under the ..... abettors are concerned, mens rea will be an essential part of the offence of contravention. in that connection, he referred to the provisions of section 107, indian penal code and argued that aiding or abetting must be intentional. in the view that we have taken above, it is not necessary to pronounce any verdict ..... is laid down in that section to the following effect:'in this act, and in all central acts and regulations made after the commencement of this act, unless there is anything repugnant in the subject or context . . . . .'although, therefore, the definition contained in section 107, indian penal code, will be applicable, it is necessary to find out .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-05-1961
Reported in : (1962)ILLJ61Bom
..... applications had to be made and there was consequent delay in taking action. frequent complaints were thereupon made by the industry. to meet this grievance the section was amended and recast. it is divided into five sub-sections. sub-section (1) provides for change for reasons connected with the industrial dispute, and provides that no ..... therefore, no complaint lies by the petitioners. sri narayanaswami argues that that provision was intended to be applied only to large establishments governed by the standing orders act and not small ones like the one belonging to opponent 2. it is contended that non-compliance with the section is made penal and is punishable under s ..... the labour officer, this petitioner and another made two applications to the industrial tribunal in the month of august 1960 under s. 33a of the industrial disputes act. he alleged that on 22 july 1960, respondent 2 assaulted him and dismissed him from service. as the dismissal occurred during the pendency of the industrial .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-13-1961
Reported in : (1962)64BOMLR201; [1962]46ITR1023(Bom)
..... effect, that the exemption given by the notification issued in 1922 had become obsolete by reason of the subsequent amendments in the income-tax act. the petitioner, therefore, filed an application to the then high court of judicature at nagpur for an appropriate writ under articles 226 and 227 of the ..... to consider the nature of the claim made on behalf of the petitioner which is based on the notification first issued on march 21, 1922, and thereafter amended from time to time. the relevant portion of the notification reads thus : 'the following classes of income shall be exempt from the tax payable under the said ..... , that was exempt from assessment by reason of the provisions of notification no. 878-f, dated march 21, 1922, as amended from time to time up to date, issued under section 60 of the income-tax act by the central government. the income-tax commissioner refused to interfere with the order passed by the income-tax officer holding, in .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-18-1961
Reported in : (1961)63BOMLR1011; [1963]47ITR214(Bom)
..... on the first day of april, 1949. section 5 provided that the amendments specified in the first schedule shall be made in the indian income-tax act, 1922, and shall be deemed to have been made therein with effect from the 1st day of april, 1949. the ..... this ordinance, were extended and brought into force in all the merged states. sub-section (2) of section 3 of the ordinance provided that the indian income-tax act, 1922, and the indian finance act, 1949, and all rules and orders made thereunder, shall operate as if they had been extended to and brought into force in all the merged states ..... amendment to the income-tax act, mentioned in the schedule, introduced a proviso to clause (3a) of section 2 of the income-tax act, i.e., the definition of 'british india .....
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