Court : Mumbai
Decided on : Dec-15-1939
Reported in : (1940)42BOMLR414
..... april 1, 1939, when the amending, act came into operation, it was provided that there should be the following classes of income-tax authorities for the ..... transferred to the commissioner (central). in order to determine the questions which arise one has to look at section 5, read with section 64, of the indian income-tax act. 4. now, under section 5 as it existed prior to ..... sub-section (1), of the indian income-tax act. if that point is decided in favour of the assessee, the further question, which arises in respect of the two earlier years, has no great relevance; that question being whether, in any case, those earlier assessments which had started before the amending act of 1939 came into operation can be .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-10-1939
Reported in : (1940)42BOMLR199
..... not maintainable and dismissed it.7. it was conceded by the appellants at their lordships' bar that, apart from section 53a which was added by amendment in 1929 to the transfer of property act, 1882, they had no case. but they contended that, notwithstanding that they had not chosen to sue for specific performance of the contract of october ..... clear that the appellants were well advised in conceding that if they could not invoke section 53a they were out of court.9. in their lordships' opinion the amendment of the law effected by the enactment of section 53a conferred no right of action on a transferee in possession under an unregistered contract of sale. their lordships agree ..... of 1933), which was passed inter alia to regulate the export of tea from india. by section 3 of that act an indian tea licensing committee was set up and under other provisions of the act it was entrusted with the task of determining the total quantity of tea, termed the ' export quota,' which the owner of each tea .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-08-1939
Reported in : AIR1940Bom131; (1940)42BOMLR231
..... purposes of this sub-section, a presidency magistrate shall be deemed to be a magistrate of the first class.2. the former section 476 was amended by section 128 of the code of criminal procedure (amendment) act, 1923. several decisions based upon the former section have been cited to me, but, as was pointed out by crump j. in bai ..... was a forgery, except in a suit for revocation of the probate, and section s 4 and 41 of the indian evidence act and section 273 of the indian succession act were relied upon. as regards section 44 of the indian evidence act, which provides that any party to a suit or other proceeding may show that any judgment, order, or decree, ..... by the accused, instead of admitting the probate and the title of the executor. as regards the present application under section 476, although section 44 of the indian evidence act does not apply, i think that evidence of forgery is admissible in the same manner as it would be admissible in a criminal case, the applicant admitting the .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-06-1939
Reported in : AIR1940Bom216; (1940)42BOMLR428
..... the high court as given by the letters patent is subject to the legislative powers of the governor general in council. under the provisions of section 22 of the indian councils act of 1861, 24 & 25 vic, c. 67, the governor general in council has power to make laws for all courts of justice in british india. under ..... however, declares that all the provisions of the letters patent are subject to the legislative powers of the governor general in council, and ' may be in all respects amended or altered thereby.'19. the net result of these; provisions is that the governor general in council can, by legislation, curtail any of the powers conferred upon the high ..... letters patent provides that the provisions of the letters patent are subject to the legislative powers of the governor general in council and may be in all respects amended and altered thereby. in view of these provisions it is clear that the provisions of the letters patent are subject to legislation by the governor general in council .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-04-1939
Reported in : AIR1940Bom172; (1940)42BOMLR262
..... person in whose favour the authority was granted, namely, the administrator of the jawhar state, by way of applying for the amendment of the plaint to rectify the omission or mistake, nor was any act done by which it could be proved that this. authority was thereafter passed on to the daftardar by the administrator after it ..... a special class different from those mentioned in order iii, rule 2, to provide facilities to sovereign princes and ruling chiefs for filing or defending suits in british indian courts. section 85 is hence an enabling section and the provisions thereof must therefore, in my opinion, be strictly adhered to. the section provides the fountain source ..... the code. in dealing with the provisions of section 80 of the code as to notice of suit against government or a government servant, and the decisions of indian courts which had adopted the rule ab incmvenienti their lordships of the judicial committee observed in bhagchand dagadusa v. secretary of state for india (1927) l.r. .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-27-1939
Reported in : AIR1940Bom65; (1940)42BOMLR10
..... may be prescribed by rules.section 29 enables the provincial government to make rules for carrying out the purposes of the act.4. by an amending act xvii of 1939, called the bombay finance (second amendment) act, 1939, the urban immoveable property tax was made a first charge upon the building or land affected thereby and upon ..... 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 ..... character of the 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 a charge .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-27-1939
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
Decided on : Sep-21-1939
Reported in : AIR1940Bom97
..... less income-tax at the standard rate.' to do so would impose serious hardship on the preference share-holders in the event of section 14(2)(a) of the act being amended so as to throw upon share-holders direct liability for payment of the whole or part of the tax on their dividends. moreover if a company escapes liability for ..... gurunatha rama seshayya v. sri tripnrasundari cotton press, bezwada air (1926) mad 615 it was held that 'writing registered' in article 116 referred to registration under the indian registration act only, and that a suit for a dividend fell under article 120 since the words of article 115 were not applicable to such a suit.14. in the absence of ..... section 14(2)(a), although the company's assessable income is nil. moreover, even if that proposition were admitted, it would not be a necessary corollary that under the indian act the company has any right to deduct income-tax in such a case. even if it be conceded for the sake of argument that it makes no difference, from .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-17-1939
Reported in : AIR1940Bom90; (1939)41BOMLR1310
..... the drafting of the amending acts, it cannot have been intended to make the amendment of the transfer of property act retrospective, and to make the consequential amendment of the registration act non-retrospective, and one has to consider which of the amending acts represents the true intention of the legislature.13. it seems to me that the amendment of section 49 of the indian registration act was only passed ex ..... abundante coutela and was not necessary, and the fact that that amendment was not made .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-18-1939
Reported in : AIR1940Bom54; (1939)41BOMLR1263
..... as the argument for the defendant is not so much that under the english law the evidence is admissible, but that proviso 3 to section 92 of the [indian] evidence act has the effect of altering the english law..those remarks apply equally well to the case before us.25. the facts of the present case are by no ..... prepared to hold that the suit is against the firm only. while the learned advocate for the defendants was entitled to emphasize the frame of the pleadings and the amendment application filed, it cannot be overlooked that the suit is substantially one based on the promissory-note, and against the individuals signing it. too much stress cannot be ..... here to contend that the suit is not against them individually but only against the firm. there is no doubt that the very unfortunate and ill-advised application for amendment which aimed at avoiding the plea of 'agriculturists' has necessarily resulted in a hornet's nest for the plaintiff. but considering the two-fold prayer (in the prayer .....
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