Court : Mumbai
Reported in : AIR1964Bom213; (1964)66BOMLR147; 1964CriLJ384
..... to the petition, the state of bombay and the collector of bombay who are the appellants before us, should be directed to 'forbear from enforcing or taking any steps in enforcement, implementation, furtherance or in pursuance of any of the provisions of the prize competitions act, 1955, and the rules made thereunder', against the petitioners and to allow the petitioners to carry on the quotes ..... it may also be noted that this was a case under section 22 (1) (f) of the betting and lotteries act, which makes it an offence to use any premises or permit any premises-to be used for purposes connected with the promotion or conduct of a lottery. ..... for an average competitor this is a hidden target in respect of most of the clues and a person who uses his memory, knowledge and reasoning powers is generally in no better position than the one who makes a blind shot at it. ..... 36, the reader is informed that his knowledge and reasoning powers can hold him to win the handsome prize offered. ..... if he is not able to do so, he should use his reasoning powers and decide by the process of reasoning which out of the two words is the correct word.42. ..... stances in each case, the onus being on the landlord if the judgment of the court of appeal in falses's case 1948 a c 291 were to be understood as fixing percentages as a legal measure ; that would be going beyond the powers of the judiciary. .....
Tag this Judgment!Court : Mumbai
Reported in : [1975]101ITR491(Bom)
..... the wording of this explanation was identical, later on by a notification dated august 20,1962, in exercise of the powers conferred by section 12 of the finance act, 1950, the explanation in paragraph 2 of the taxation laws (part b states) (removal of difficulties) order, 1950, was substituted by the following explanation : 'explanation-for the purpose of this paragraph, the expression 'all depreciation actually allowed under any laws or rules of a part b state' means and shall be deemed always to have meant - (a) the aggregate allowance ..... the central government could validly exercise the powers conferred on it by section 12 of the finance act, 1950, after the repeal of the indian income-tax act, 1922, and the notification dated august 20, 1962, issued by it exercising such powers is accordingly valid (4) whether, on the facts and in the circumstances of the case, the written down value of the assets for the purpose of making the assessment under the indian income-tax act, 1922, for the assessment year 1950 ..... state of madras in this case the question of vires of section 9(1) of the madras agricultural income-tax act, 1955, was canvassed and the supreme court took the view that the assessee could not be allowed to question the views of section 9(1) in this appeal since the question could not be raised before the agricultural income-tax authorities and neither the high court nor the supreme court could go into that question in a revision or reference from .....
Tag this Judgment!Court : Mumbai
Reported in : (1970)72BOMLR385; 1970MhLJ809
..... thirdly, it was submitted that section 12(1)(b) of the act as it stood before it was amended by the bombay act xxx of 1952 was violative of article 14 of the constitution, firstly because it delegated uncontrolled power to the government so as to enable it to discriminate between prize competitions even if similarly situated in the matter of selection or classification of prize competitions to levy tax at any rate up to 25% on selected prize competitions and such discrimination was inherent ..... section 11 empowers the collector to suspend or cancel a licence in certain circumstances ; then comes the charging provision contained in section 12 of the act, and machinery for calculation and recovery of tax levied under section 12 has been provided for by section 13; section 14 makes the fees or taxes under the act recoverable as arrears of land revenue ; section 15 casts a duty on promoter of a prize competition to keep and maintain accounts, while section ..... the mistaken impression of the plaintiff that the act was applicable to all prize competitions including even competitions involving skill must be taken to have been discovered to be wrong by the plaintiff not on april 9, 1957 ( being the date of decision of the supreme court in the chamarbaugwala case) but on january 12, 1955 (being the date of decision in appeal ..... of the act and the rules framed thereunder, the learned judge came to the conclusion that the plaintiff's challenge to the taxing provisions of the act under article .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1956Bom1; (1955)57BOMLR288; ILR1955Bom680
..... turning to the act as amended, in the definition section, which is section 2, there is an inclusive definition of 'prize competition' and that definition is under three different heads' the first head consists of crossword prize competition, missing word prize competition, picture prize competition, number prize competition, or any other prize competition for which the solution is or is not prepared beforehand by the promoters or for which the solution is determined by lot or chance.the second head is, 'any competition in which prizes are offered for forecasts of the results either of a future event or of a past event the result ..... control or directing the conduct of a lottery or prize competition, and in the case of a lottery or a prize competition conducted through a newspaper, includes the publisher of such newspaper, and with regard to a lottery or prize competition contained in a newspaper or publication printed and published outside the state, the manager or agent of the publisher of such newspaper or publication in charge of its circulation or distribution is deemed to be a promoter of the lottery or prize competition for the purposes of the act.section 3 renders all lotteries and all prize , competitions unlawful subject to the provisions of the ..... itself. we do not suggest that in every case the legislature must frame all the rules and cannot delegate the rule-making power to ..... p.' : [1955]1scr707 mukherjea .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1949Bom109; (1948)50BOMLR728
..... the next question that has got to be considered is whether in the exercise of the power of granting or refusing a license conferred upon the collector under section 4 of the bombay prize competition tax act, the collector has exercised his discretion in refusing to grant a license to the petitioner. ..... 88 and the decision is relied upon for the proposition that when a statute deals with the regulation of a business, it is not competent to make rules or issue orders under that statute which would have the effect of completely destroying that business. ..... kolah, realising the difficulty, has applied to us that we should make an order under rule 180 so that he should be in a position to test the statements made by the collector by cross-examination. ..... court would not accept a statement of a highly placed and responsible government officer who has made a solemn affirmation, and in coming to the conclusion that we do, we do not want it to be understood that as a normal practice or procedure courts should make orders under rule 180 against government officers. ..... we would, therefore, make an order under rule 180 for the attendance for cross-examination of the collector, and for that purpose we will send the matter back to mr. ..... if the collector had contented himself by saying that he had considered the merits of the case and that he had exercised his discretion and had refused to grant the license, we would not have thought it proper to make an order under rule 180. .....
Tag this Judgment!Court : Mumbai
Reported in : (2003)181CTR(Bom)550; [2003]260ITR401(Bom)
..... in the light of the aforesaid binding decision of the apex court, we hold that the tribunal was justified in including that the cost of physicians sample for disallowance under section 37(3a) of the act.before concluding, we would like to point out that the reliance placed on behalf of the assessee on the decision of the apex court in the case of k. p. ..... secondly, even before the commissioner of income-tax (appeals) the assessee did not precisely give the details of the expenditure covered under section 37(3b)(vii) of the act and considering the facts of the case, the commissioner of income-tax (appeals) estimated the expenditure of rs. ..... accordingly, we hold that the expenditure incurred by the assessee falls within the scope and ambit of section 37(3a) of the act and no weightage can be given to the contrary decisions of various high courts relied upon by the assessee.29. ..... by the assessee-company for the use of the medical profession were expenses on scientific information which cannot be said to be expenses on advertisement, publicity or sales promotion and consequently cannot be included in those expenses for the purpose of making the disallowance under section 37(3a) of the income-tax act, 1961 ?'8. .....
Tag this Judgment!Court : Mumbai
Reported in : [2003]126TAXMAN408(Bom)
..... accordingly, we hold that the expenditure incurred by the assessee falls within the scope and ambit of section 37(3a) of the act and no weightage can be given to the contrary decisions of various high courts relied; upon ..... the commissioner (appeals) the assessee did not precisely give the details of the expenditure covered under section 37(3b)(vii) of the act and considering the facts of the case, the commissioner (appeals) estimated the expenditure of rs. ..... to canvas an argument that section 37(3a) was in the nature of a proviso to section 37 and that if section 37 was not attracted, then section 37(3a) will also not apply and since in this case it is accepted by the revenue that section 37(3) which deals with the expenditure on 'advertisement' does not apply, making of disallowance to the extent ..... that the said sales, literature expenses did not fall under any of the clauses of section 37(3b) of the act and, therefore, not eligible for exclusion of the said amount. ..... facts and in the circumstances of the case, the tribunal was right in law in holding that clause (vii) of sub-section (3b) of section 37 of the income tax act, 1961 did not apply to the said expenditure ?3. ..... for the use of the medical profession were expenses on scientific information which cannot be said to be expenses on advertisement, publicity or sales promotion and consequently cannot be included in those expenses for the purpose of making the disallowance under section 37(3a) of the income tax act, 1961 ?'3. .....
Tag this Judgment!Court : Mumbai
Reported in : (2000)102BOMLR390
..... was considering the validity of the prize competition act, 1955. ..... the petitioner, therefore, cannot insist, as a matter of his right under article 21, that he must get armed police protection round the clock, (xvii) however, if a person like the petitioner makes out a specific case of a genuine and imminent threat to his life on a particular occasion or at a particular place, the state would be required to grant him police protection for the limited purpose of the said occasion or place ..... : [1963]2scr850 the court was considering the validity of provisions of section 20 of the suppression of immoral traffic in women and girls act, 1956, and the question was whether the power given to the magistrate to differentia between the two types of prostitutes was un canalised and hit by article 14 ..... kulkarni further states in his affidavit that even the protection granted under rule 482 of the bombay police manual rules was not available to the petitioner since rule 482 contemplates supply of guards or escort to private individuals or bodies if police are needed by private persons to guard their properties or ..... state of arunachal pradesh that the apex court observed that our country was governed by rule of law and every person was entitled to equality before law and equal protection of ..... states that he is not entitled to claim any protection, either under the provisions of the bombay police act, the bombay police manual rules or the guidelines framed for the protection of dignitaries. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (1992)41ITD469(Mum.)
..... ship or aircraft was acquired or the machinery or plant was installed, or, as the case may be, the immediately succeeding previous year (the total income for this purpose being computed after deduction of the allowances under section 33 and section 33 a, but without making any deduction under sub-section (1) of this section or any deduction under chapter via) is nil or is less than the full amount of the investment allowance. ..... "gross total income" has been defined in clause (iv) of section 109, to mean the total income computed in accordance with the provisions of this act, before making any deduction under chapter via.6. ..... it reads : a sum equal to twenty per cent of the profits of such business (computed under the head 'profits and gains of business or profession' before making any deduction under this section.section 36(1)(viia) also provides such an example. ..... similar is the position with regard to deduction of development rebate under section 33(2) under the explanation thereunder, and with regard to development allowance under section 33a(2) and explanation thereunder.under section 33ab(1)(b) dealing with deduction of tea development account, we find the mention of profits of such business computed under the head "profits and gains of business or profession" before making any deduction under that section. .....
Tag this Judgment!Court : Mumbai
Reported in : 2001(2)BomCR299; (2001)2BOMLR455; [2001(89)FLR268]; 2001(2)MhLj24
..... under the bombay industrial relations act, 1946 or any other committee constituted under any law for the time being in force consisting of representatives of an employer and workers in a factory, by the members of such joint committee or of such other committee representing ..... in the canteen; and (d) any other matter pertaining to the canteen as may be directed by the committee ; provided that where the canteen is managed by a co-operative society registered or deemed to be registered under the maharashtra co-operative societies act, 1960, it shall not be necessary to appoint a canteen managing committee : (2) the canteen managing committee shall consist of an equal number of persons nominated by the occupier and elected, in the case where there is a joint committee constituted ..... the respondent/company further contended that under section 46 of the act read with rules 79 to 85 of the rules, it nowhere require a consultation much less discussion with the canteen managing committee on the rates of ..... the chief inspector alone in certain contingency has been given power to determine rates or prices to be charged for such items which are ..... 'rule 82 makes it obligatory to display on the notice board prices charged for per portion for foodstuff, beverages and any other item served .....
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