Court : Mumbai
Reported in : 2000(2)ALLMR298; 2000(4)BomCR190; 2000(4)MhLj177
..... once the landlady expressed her desire to sell the agricultural land in possession of the protected tenant, who was entitled for the benefit under section 32 of the bombay tenancy act, the disability against him to become an owner must get lifted and, therefore, the a.l.t. ..... against the protected tenants who were otherwise having the right of becoming the deemed owners under section 32 of the bombay tenancy act, the application ought to have been treated as an application under section 32-g read with section 32-h of the bombay tenancy act notwithstanding the fact that the landlady specifically stated to determine the price under section 64(3) of the said act. ..... the high court held that the tenant was offered to purchase the land at a price determined by the mamlatdar and if he had any grievance regarding the said price he was at liberty to file an appeal against that order before the deputy collector rather than declining to purchase the land and it was under these circumstances that this court held that the tenant's application under section 32(3) of the bombay tenancy act was not tenable. ..... in the case of balkrishna naik (supra) the petitioner/owner wanted to sell some of the lands in possession of the protected tenant in 1952 and, therefore, he applied to the mamlatdar under section 64 of the bombay tenancy act for determination of reasonable price of the lands without impleading the tenant as a party to the proceedings. .....
Tag this Judgment!Court : Kolkata
Reported in : [1958]9STC624(Cal)
..... is true that the particular cases before the supreme court turned on the provisions of the madras act, but the bombay act was also referred to and the provisions of the bombay act are very near to the provisions contained in the bengal act. ..... has accepted the view contained in the bombay group of cases, and has dissented from the other group. ..... group of cases, following a decision of the bombay high court, dialdas parmanand kripalani v. p.s ..... all the states, the taxation laws initially attempted to include such sales within the net of taxation but after the passing of the constitution, they had to introduce provisions similar to section 27 of the bengal act, exempting the taxation of inter-state sales and bringing the law in line with the constitution. ..... 2 of the act runs as follows: notwithstanding any judgment, decree or order of any court, no law of a state imposing, or authorising the imposition of, a tax on the sale or purchase of any goods where such sale or purchase took place in the course of inter-state trade or commerce during the period between the 1st day of april, 1951, and the 6th day of september, 1955, shall be deemed to be invalid or ever to have been invalid merely by reason of the fact that such sale or purchase took place in the course of ..... but parliament was given the right to lift the ban, that is to say, enable the states to tax inter-state ..... a ban had been imposed by section 22 thereof, which ban had been lifted by parliament by virtue of the validation act. .....
Tag this Judgment!Court : Mumbai
Reported in : (1999)155CTR(Bom)185
..... the respondent herein contended before competent authority that it was protected tenant by virtue of the amendment to the bombay rent act, 1973.that, the respondent was in exclusive possession of the property and in the circumstances capitalization of the rental income was the only proper method of valuation and applying that method, which was the correct method, it was submitted that the price paid by the purchaser in the sum of rs. ..... the tribunal found that although the above companies are connected, the property was fully tenanted and the tenancy was protected by the bombay rent act and in such a case, the only correct method of valuation would be rent capitalization method. ..... , 1973, the bombay rent act, 1947, stood amended and the effect of the said amendment was that licensees in occupation of the premises on the appointed date i.e. ..... the tribunal, in the present case, has come to the conclusion that in view of the provisions of the bombay rent act as amended w.e.f. ..... he further pointed out that it is not in dispute that the bombay rent act was amended and the respondent-licensee became a protected tenant with w.e.f. ..... similarly, the competent authority failed to consider the effect of the amendment to the bombay rent act w.e.f. ..... the competent authority erred in ignoring the provisions of the bombay rent act as amended w.e.f. ..... that, the building was an rcc structure having rcc beams and columns and slabs and all essential amenities including lift, storage tank, etc. .....
Tag this Judgment!Court : Gujarat
Reported in : (1996)1GLR82
..... the disability injected on the rights of the landlords under certain provisions of the bombay rent act is lifted in section 13(1) by the legislature by introducing the words 'notwithstanding anything contained in this act, but subject to the provisions of section 15 of the bombay rent act. ..... could the landlord file a suit for possession on the ground of reasonable and bonafide requirement of self-occupation under section 13(1)(g) of the bombay rents, hotel and lodging house rates control act, 1947 (bombay rent act) against the tenant who is leased the premises till his life time, is the sole question requiring adjudication in this revision under section 29(2) of the bombay rent act.2. ..... section 13(1) of the bombay rent act provides that notwithstanding anything contained in the bombay rent act, but subject to the provisions of section 15, a landlord shall be entitled to recover possession of any premises if the court is satisfied that anyone of the grounds exists then and then the landlord would be entitled to recover possession of the demise premises. ..... therefore, lease for life or a condition of the life tenancy in the lease deed or a tenancy cannot be said to be contrary to the provisions of law or against the spirit of the bombay rent act or contrary to the provisions of section 28 of the contract act. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1971Bom317; (1971)73BOMLR1
..... (4) the next thing to notice is that while these sections 151, 152 and 161 of the contract act are bodily lifted from the contract act and applied with a minor modification to the port trust to indicate the ambit of their responsibility to the consignees of the goods of which they took charge, the bombay port trust do not thereby become bailees themselves. ..... the provisions of the bombay port trust act do not bring in the bailor as in the case of the contract act and its provisions are not made with reference to the owner of the goods at all. ..... the learned single judge has held the defendants liable for breach of the statutory duty imposed upon them under section 61b of the bombay port trust act and he has negatived the exoneration which they claimed under the second paragraph of section 87 of the act. ..... 249 was damaged according to the plaintiffs due to the failure on the part of the employees of the port trust and therefore under section 87 para 2 of the bombay port trust act 1879 they were not liable at all. ..... no bye-law made under an act can claim to nullify or modify any provisions of an act unless the act itself so provides and there is no such provision in the bombay port trust act nor was any other provision pointed out. ..... they denied that any damages had ensued in consequence of the action of the defendants or its employees and denied that they were liable because of section 87 of the bombay port trust act and the docks bye-laws, particularly bye-law no. 82. 5. .....
Tag this Judgment!Court : Allahabad
Reported in : 2002(2)AWC1489; (2002)2UPLBEC1483
..... air 1955 sc 123, a question as to the effect of declaration of unconstitutionality of the provisionsof section 13(b) of bombay prohibition act, 1949, came up for consideration before the supreme court initially, the case was decided by a three judge bench but the judgment rendered by the original bench was reviewed and the case reopened with a view to obtaining the opinion of a larger bench on the question as to the effect of declaration in balsara's case that clause (b) of section 13 of the bombay prohibition act, 1949, was void in so far it affected the consumption or use of liquid medicinal and toilet ..... . the effect of that declaration was to lift the consumption or use of liquid medicinal and toilet preparations containing alcohol from the prohibition enacted in section 13(b) of the bombay prohibition act, 1949 ..... . state of andhra pradesh, air 1958 sc 468, the supreme court was confronted, inter alia, with the question as to whether section 22 of the madras general sales tax act, 1939 - a pre-constitution law - was void on the ground that it was in contravention of article 286(2) of the constitution ..... ., air 1963 sc 928, the provisions of rules 16 (2) of madras general sales tax (turnover and assessment) rules 1939, were held to be discriminatory and, therefore, violative of article 304(a) of the constitution .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (1993)46ITD234(Mum.)
..... the assessing officer was, therefore, in error in valuing the shares under rule ld.the learned commissioner (appeals) was simultaneously of the view that with the incorporation of schedule iii in the wealth-tax act with effect from 1-4-1989 the ratio of the aforesaid decision of the bombay high court, which was rendered in the context of rule id, was no more applicable. ..... we are thus inclined to accept the contention of the assessee that in making valuation even under rule 11 of schedule ii of the wealth tax act the ratio of the decision of the bombay high court in the case of pratap bhogilal [supra] will have to be given effect to. ..... he accordingly restored the matter to the file of the assessing officer with the direction that the value of the shares be redetermined in the light of the provision of schedule iii without applying the ratio of the aforesaid decision of the bombay high court.3. ..... the learned counsel contended that the provision of rule 11(3)(b)(v) is in pari materia with the provision of rule id and as such the ratio of the aforesaid bombay high court decision would squarely apply even after the incorporation of schedule iii in the act.we have compared the two provisions and find no reason not to accept the argument of the learned counsel. ..... what the legislature has done is only to bodily lift the provision from rule id and incorporate the same in rule 11 of schedule iii of the act. .....
Tag this Judgment!Court : Mumbai
Reported in : 2007(4)ALLMR281; 2007(3)BomCR527; 2007(3)MhLJ753
..... under the act and the rules is not akin to domestic inquiry; (ii) the powers of the tribunal cannot be equated with the powers of the tribunal under the industrial disputes act; (iii) permitting the management to lead evidence before the tribunal would amount to truncating the powers under section 11(2) of the act; (iv) the school tribunal exercises appellate powers and, therefore, there is no question of leading evidence before it; (v) the enquiry committee is neutral and the inquiry conducted by the committee cannot be equated with the domestic inquiry and; (vi)the report of the enquiry committee is binding on the management ..... rangaparia (referred to hereinafter) to contend that the provisions of sections 42b to 42f of the bombay university act were bodily lifted and incorporated in the m.e.p.s. ..... the provisions of section 42(b), (c) & (d) of the bombay universities act, 1974, which have been considered in the above decisions, as stated hereinabove; were in pari materia with the provisions of sections 8, 9, 10 and 11 of the act. ..... the learned single judge while interpreting sections 42c and 42d of the bombay university act observed thus: 26. ..... act and the bombay university act are pari materia. .....
Tag this Judgment!Court : Chennai
Reported in : (2000)IILLJ208Mad
..... the learned judge of the bombay high court found parity with this phraseology in payment of gratuity act with the phraseology in section 25-f of the industrial disputes act and came to the conclusion that since the apex court had clearly held that the employee never works for all the 30 days in a month and gets 52 days in a year as paid holidays and gets full month's wages not by remaining on duty for all the 30 days in a month, but by working and doing duty for only 26 days, then ..... there is undoubtedly much force in the argument, but on the deeper consideration, it would be apparent that the interpretation by the bombay high court of the phraseology is correct interpretation. ..... - no workman employed in any industry who has been in continuous service for not less than one year under an employer shall be retrenched by that employer until- (a) xx xx xx (b) the workman has been paid, at the time of retrenchment compensation which shall be equivalent to fifteen days' average pay for every completed year of continuous service or any part thereof in excess of six months; ' 10. ..... the learned counsel further submits that as per the established canons of the law of interpretation of statutes, merely because the phraseology is common or similar, what applied to the interpretation of the provision of one act cannot bodily be lifted up and superimposed on the provision of another act. .....
Tag this Judgment!Court : Mumbai
Reported in : 2001(4)BomCR589; (2001)3BOMLR190; [2002]127STC234(Bom)
..... under the present impugned act, the first part of section 8d(1) refers to sate as incidence of tax- however, the table prescribed proceeds on the basis of draw which could be the basis in cases of composite tax under section 40 of the bombay sales tax act which is similar to section 7d of the tamil nadu general sales tax act, but section 40 of the bombay sales tax act or section 7d of the tamil nadu sales tax act only deal with composition which has no bearing to the incidence in levy of sales tax as mentioned in section 3, section 6 and even under section ..... under section 40 of the bombay sales tax act, the commissioner may, in certain circumstances, permit any dealer to pay in lieu of the assessed amount of tax payable under section 33, a lumpsum amount as determined in a prescribed manner by way of composition. ..... the bombay sales tax act, is an act to consolidate and amend the law relating to levy of tax on sale or purchase of goods in the state. ..... according to the petitioners, lotteries were taxed initially at the rates prescribed in item 152-a in schedule ii of the bombay sales tax act, 1959. ..... the bombay sales tax act, 1959 and also as ultra vires and violative of the provisions of the constitution of india. ..... it appears that the respondents herein have bodily lifted the impugned provisions from the tamil nadu general sales tax act, 1959. .....
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