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 : 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 : 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-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 : 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 .....
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