Court : Mumbai
Reported in : 1984(1)BomCR598; 1984(2)ECC303; 1983(14)ELT2095(Bom); [1982]135ITR727(Bom); 1984MhLJ674
..... shrotri, who worked as personnel manager of the appellants, has admitted that though there is no provision in the central excises and salt act and the rules made thereunder for noting day-to-day breakages, the company was maintaining certain register in which such breakages were entered. ..... when the court says it will intervene if the particular body acted in bad faith it is but another way of saying that the power was not being exercised within the scope of the statutory authority given by parliament.'5. ..... under section 3 of the central excises and salt act, 1944, duties of excise are levied on all excisable goods at the rates set forth in the first schedule. ..... 276 :'it goes without saying that parliament can never be taken to have intended to give any statutory body a power to act in bad faith or a power to abuse its powers. ..... whenever statute authorises an officer to act in his discretion, it can never be said that the discretion is an unfettered one, because an unfettered discretion and the rule of law go in together and are contradictions in terms. ..... such a proposition would mean that the repository of the power did not apply his mind at all to the normal and natural course of business of manufacture and storage of a commodity like vacuum flask and acted arbitrarily. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR2009Bom151; 2009(111)BomLR3459
..... the appeal on the following grounds:(a) on expiration of one year from 30th march 1999 the respondent was in law entitled to apply for a decree of divorce under section 13(1a) of the act and he has been rightly granted the decree of divorce as there was no resumption for a period of more than one year and above after the decree for restitution of conjugal rights was granted. ..... by the family court and it is not even disputed by the learned counsel for the appellant, that a petition for divorce under section 13(1a) of the act could be moved by either of the parties and it is not necessary that the party at whose instance the decree of restitution has been passed can only ..... division bench of the this court in the case of sunita nikalaje (supra) while dealing with the term 'wrong' as set out under section 23(1)(a) of the act stated that it was not necessary that there should be fresh marital offence and it all depended upon the facts and circumstances of each case to judge whether it ..... when he approached the family court in the second round, that after the decree under section 9 of the act was granted in favour of the wife, he discontinued to stay with sunita and approached the present appellant to resume ..... the respondent has filed affidavit-in-reply on or about 12/8/2004 and reiterated that he filed a petition under section 13(1a) of the act for seeking a decree of divorce on the sole ground of non resumption of cohabitation between the appellant and him even after the lapse of period of .....
Tag this Judgment!Court : Mumbai
Reported in : (1982)26CTR(Bom)124; [1982]137ITR34(Bom)
..... of assets acquired by the previous year, the actual cost to the assessee less all depreciation actually allowed to him under this act, or under the indian income-tax act, 1922 (xi of 1922), or any act repealed by that act or under any executive orders issued when the indian income-tax act, 1886 (ii of 1886), was in force.'13. ..... act, 1961, the following question has been referred to us for our opinion :'whether, on the facts and in the circumstances of the case, the tribunal was right in holding that for the purposes of computation of capital employed in the industrial undertaking within the meaning of section 84 of the income-tax act, 1961, the written down value of the assets should be taken without deducting the allowance made under section 32(1)(iv) of the said act ..... 154 of the present act by including the said initial depreciation along with the other depreciation actually allowed to the assessee for determining the written down value for the purposes of computation of capital ..... the present act), the initial depreciation permissible under the second part of s 10(2)(vi) of the old act (equivalent ..... 43(6)(b) of the present act) defined the expression 'written down value' with reference to ..... 84 of the said act in the manner prescribed under ..... of the act of 1922 ..... act ..... the act in ..... act, 1961, clearly showed that initial depreciation was not to be deducted in computing the written down value of the assets for computing the capital employed by a newly established industrial undertaking for .....
Tag this Judgment!Court : Mumbai
Reported in : (1990)87CTR(Bom)98; [1991]187ITR1(Bom)
..... previous year, the actual cost to the assessee; (b) in the case of assets acquired before the previous year, the actual cost to the assessee less all depreciation actually allowed to him under this act, or under the indian income-tax act, 1922(11 of 1922), or any act repealed by that act, or under any executive orders issued when the indian income-tax act, 1886 (2 of 1886), was in force :...... ..... of the assessee : (assessment year 1978-79 only) 'whether, on the facts and in the circumstances of the case and on a proper interpretation of the provisions of section 40a(5) of the income-tax act, 1961, the appellate tribunal was justified in holding that, in respect of salary paid to ex-employees, the allowance under that section should be restricted to the maximum of rs. ..... 60,000 as the limit in the case of former employees should not deter us from taking into account the act that the provision with regard to former employees as some of the former employees were likely to receive remuneration as employees at least for a part of the previous year and ..... the following questions of law under section 256(1) of the income-tax act, 1961 :at the instance of the revenue : (assessment years 1975-76, 1976-77, 1978-79, and 1979-80) 'whether, on the facts and in the circumstances of the case, the appellate tribunal was justified in holding that gratuity to the extent up to which it was exempt under section 10(10) of the income-tax act, 1961, should not be considered for the purpose of making the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1977Bom177; (1976)78BOMLR608
..... (ii) and (xi) in between them exhaust all the committees, authorities, bodies and officers and employees whose appointments and constitutions under the repealed act are sought to be saved and continued under the new act it is difficult to find any good reason or basis as to why the legislature could have intended to exclude deans alone from ..... was open for the petitioners to contest the election afresh after the expiry of the term of three year period, under the repealed section 2s read with statute 104, section 12 (4) of the act, however, prevents holding of the office for two consecutive terms, thereby prohibiting the then holder of the office from contesting ..... of there being any legislative fiction, of the offices held under the repealed act being treated as under the new act, the fiction shall have to be given effect to, and in that case by virtue of such fiction the deans elected under the repealed act and holding office at the commencement of the act would be deemed to have been prevented from congesting the election afresh ..... contention because of his being excluded from the purview of the 'authorities' under section 19 of the act and corresponding section 16 of the repealed act, for this very reason, deans cannot be excluded from the purviews of officers covered by clause (xi) ..... 'consecutive terms' would mean the terms undergone and worked out under the new act and the term held under the repealed act would be as much irrelevant as such terms of dean held under other enactments .....
Tag this Judgment!Court : Mumbai
Reported in : (1917)19BOMLR211
..... the section, as it stood, when these cases were decided, was repealed in 1898 and the present section 124a was substituted for it. ..... now the intention to create disaffection must of course be proved and following the usual rule that a man must be taken to intend the natural and probable consequences of his own acts, we must seek for the speaker's intention in the language which he has used.11. ..... for the government established by law acts through human agency and admittedly the civil service is its principal agency for the administration of the country in times of peace. ..... for the purposes of this case, it seems to me to be sufficient to state that the expression would mean the various governments constituted by the statutes relating to the government of india now consolidated into the government of india act of 1915 (5 & 6 geo. v, c. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1952Bom16; (1951)53BOMLR837
..... 9, for the purpose of explaining and amending sections 292 and 293, government of india act, and section 1 (1) (i) of the act provided that 'a law passed or made before the said date by a legislature or other competent authority in british india, and not previously repealed, is, for the removal of doubts, hereby declared to be a law in force immediately before that date notwithstanding that it, or parts of it, may not then be in operation, either at all or in ..... it is stated that this court has taken the view that if an act is void as contravening the provisions of fundamental rights, it must be deemed to be annulled and the consequences are the same as if it was repealed, and therefore it is urged that we must hold that act ii of 1950, if it is unconstitutional, stood annulled from the moment of ..... delivering the judgment of the courti used the following language:''but in substance and in its effect there is no difference between an act which is repealed and an act which is declared void. ..... authorities also draw a distinction between the repeal of an old act and the re-enacting of a new act and the extension of an old act. ..... have pointed out that there is difference between repealing an act and declaring an act void. at p. ..... 110, an act which was retrospective in ids effect was challenged on the ground that it contravened section 292, government of india act, which directed all laws which were in force to continue in force until they were repealed or amended, and sir maurice gwyer .....
Tag this Judgment!Court : Mumbai
Reported in : 2000(2)ALLMR536; 2000(3)BomCR461; (2000)IILLJ815Bom; 2001(2)MhLj775
..... , and when the court dealing with the writ petition with regard to the constitutional challenge has not called upon to decide the extent and scope of the applicability of the act, these observations may not be said to be the decision needed on the point of applicability of the act by the division bench with regard to what is sought to be made out a category of protected workmen. 26. ..... dealing was directly addressing itself to a challenge as to the constitutional validity with reference to articles 19 and 31 of the constitution of india and, in order to understand that, while repelling the same, the provisions of the act when understood on the stand point of protected and unprotected workers cannot be said to be a casual observation at all. 39. ..... for the petitioners to file these two petitions again, further efforts were made by the petitioners to make out a case that the act infact has been extended to the area and, therefore, various requirements had to be fulfilled by the petitioners. ..... be urged before the court in criminal revision application, as a point of law, was that, once there is a central enactment holding the field, the state act should not hold the field under the provisions of article 254 of the constitution of india. ..... judges have repealed all arguments and referring to one of the judgments of justice rege have categorically held that the challenge amended on the basis of articles 19 and 31 of the constitution of india is not available and, ..... reported in 1986 (2) c.l.r ..... 1986 .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1947Bom361; (1947)49BOMLR352
..... .54. all these amendments had to be made since sub-section (2) of section 38 of the interpretation act, 1889, and section 6 of the general clauses act, 1897, relate to repealed acts and not to temporary acts which have expired or ceased to have force by efflux of ..... j. in the recent unreported madras case cited above, this ordinance was not promulgated as an independent ordinance, but only as an amendment of sub-section (4) of section 1 of the defence of india act, 1939, and its intention was, substantially, to apply to that act, on its expiration, the like provisions under section 6 of the general clauses act, 1897, which automatically apply to an act on its repeal, in the absence of provisions to the ..... c. 63), a repeal, unless a contrary intention appears, does not affect the previous operation of the repealed enactment, or anything duly done or suffered under it, and any investigation, legal proceeding, or remedy may be instituted, continued or enforced, in respect of rights, liabilities and penalties under a repealing act, as if the repealing act had not been ..... expiry. this ordinance having been passed during the period mentioned in section 3 of the india and burma (emergency provisions) act, 1940, its effect will, for the reason already stated, remain in force until it is repealed, and the expiry of the defence of india act under sub-section (4) of section .....
Tag this Judgment!Court : Mumbai
Reported in : 2003(3)ALLMR1052; 2004(1)BomCR458; 2003(3)MhLj843
..... bench was challenged in the said appeal of jayantibhai patel's case before the apex court, after considering the provisions of section 19 and section 453 of the bombay provincial municipal corporations act, 1949 as well as section 21 of the bombay general clauses act, 1904 it was observed by the apex court that the question in chandrakant khaire's case was relating to an adjournment of a meeting whereas in jayantibhai patel's case the question related ..... of the collector to fix the date includes the power to change the date while adhering to the conditions imposed in that regard under sub-section (3) of section 72 of the said act, and the restrictions in relation to the adjournment of the meeting under sub-section (5) would arise only after commencement of the meeting and not prior to that. 14. ..... being so considering the power bestowed upon the collector to issue notice fixing the date of meeting in terms of sub-section (3) of section 72 of the said act, such power would include power to amend or modify or change the date of special meeting subject to condition that exercise of such power shall be in the same manner and with the same ..... on the other hand the impugned notice is sought to be justified on behalf of the respondent contending that the mandate of section 72 of the said act is that pursuant to service of such requisition by the majority of the members of the samiti, it is the duty of the collector to issue notice convening the meeting of the samiti and such notice .....
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