Court : Gujarat
Reported in : [1979]117ITR86(Guj)
B.K. Mehta, J.1. The following question is referred to us for out opinion: 'Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the amount of Rs. 20,000 contributed by the assessee-company to the District Panchayat Board for constructing a road leading to Bhaili Project was a capital expenditure ?' 2. A few facts need be noticed in order to appreciate the import of this question and the dispute involved in this reference. 3. The relevant assessment year with which we are concerned in this reference is 1970-71. The assessee is a limited company carrying on business of manufacturing photo-chemicals, such as sodium sulphite, sodium bisulphite, etc. The company has been in existence for the last more than 15 years and has established the manufacturing unit at Pratapnagar, Baroda. It appears that the company undertook to set up a new project at village Bhaili near Baroda. In the course of the construction of this project, the company was required ...
Tag this Judgment!Court : Mumbai
Reported in : I(2006)ACC341; 2005ACJ1900
D.G. Deshpande, J.1. Both these appeals have been filed by the original claimants. They arise out of a common judgment delivered in M.A.C.T., Alibag, in Accident Claim Case Nos. 329 and 382 of 1986. Accident Claim Case No. 329 of 1986 was filed by Satpalsingh Dharamsingh Chowdhary and Anr., who are appellants in First Appeal No. 615 of 1998 and Accident Claim Case No. 382 of 1986 was filed by Ramswarup Ramkaran Tak alias Singh and Anr., who are appellants in First Appeal No. 159 of 2000.2. The accident which gave rise to these two accident claim cases before the Motor Accidents Claims Tribunal at Alibag, arise in the following manner:Accident took place on 24.8.1986 at 17.20 hours on Bombay-Goa Road, near village Chichwad, and the vehicles involved there are MMF 7299 and MEH 4641. At that time Vijendra Choudhary and Narendra Singh were travelling in Maruti car No. 7299 from Karnala to Bombay through Bombay-Goa Road. When this car reached village Chichwad and was negotiating ascending c...
Tag this Judgment!Court : Gujarat
Reported in : (2000)3GLR2505
B.C. Patel, J.1. Against the order made by the Auxilliary Chamber Judge ( Court No. 24), Ahmedabad on 8.7.98, this appeal is preferred by Ahmedabad Municipal Corporation (hereinafter to be referred to as 'the Corporation').2. Respondent (hereinafter referred as 'plaintiff') Vijay Owners' Association Non Trading Corporation filed a Civil Suit No. 4980/94 against the Corporation for urgent orders. Notice of Motion was filed by the plaintiff for temporary injunction restraining the Corporation from implementing decision dated 12.8.94 and also restraining the Corporation, its agents, servants and persons from demolishing the construction till the final disposal of the suit. The learned Auxilliary Chamber Judge made an order below exh. 6 on 8.7.98, directing the parties to maintain status quo. The original plaintiff was also directed to file an undertaking that it would not carry out any further construction work in the disputed property till disposal of the suit and subject to that, tempor...
Tag this Judgment!Court : Kolkata
Reported in : [1990]185ITR564(Cal)
Ajit K. Sengupta, J.1. This reference under Section 256(1) of the Income-tax Act, 1961, relates to the assessment year 1972-73.2. The facts shortly stated are that, during the accounting year, the assessee claimed service charges amounting to Rs. 29,250 paid to Messrs. Karam Chand Thapar and Bros. (P.) Ltd. for doing secretarial work, carrying on of liaison work and services in the capacity of registrars. The Income-tax Officer held that no direct business was carried on for which liaison work was necessary and that the payment was illusory. Hence, he added back Rs. 29,250 to the assessee's total income.3. When the assessee went in appeal before the Appellate Assistant Commissioner, he found that the assessee entered into an agreement from time to time with Messrs Standard Refinery and Distillery Ltd to lease out its factory and in consideration thereof was to receive royalty in the production of sugar and sale of molasses. The assessee appointed Messrs. Karam Chand Thapar and Bros. (P...
Tag this Judgment!Court : Mumbai
Reported in : AIR1953Bom242; (1953)55BOMLR86; ILR1953Bom1187
Chagla, C.J. (1) These two petitions before us challenge the constitutionality of certain provisions of Act 29 of 1950 which is the Bombay Public Trusts Act. In the first petition the petitioner is S Swetamber Murtipujak Jain and a resident of Vejalpur in the Panch Maha's District and the petitioner is the 'vahivatdar' of a Jain Derasar situate in that place in the second petition the petitioners arc the trustees of the Parsi Panchayet Funds. Both the petitions challenge the Act on more or less identical grounds. It would be perhaps better if we first deal with the petition presented by the 'vahivatdar' of the Jain Derasar. Before we do so it would be perhaps advisable to look at the object with which the Act was passed and its main provisions.(2) The Act was passed to regulate and to make better provision for the administration of public religious and charitable trusts in the State of Bombay. Chapter II of the Act sets up the establishment which consists of a Charity Commissioner and ...
Tag this Judgment!Court : Karnataka
Reported in : 2008(2)KarLJ537
ORDERN.K. Patil, J.1. Though this matter is posted in orders list, with the consent of learned Counsel appearing for the parties, the matter is taken up for final healing, reserved, and is disposed of as follows.2. Petitioner in this is a Methodist Church, Belgaum represented by its District Superintendent. Petitioner assailing the legally and legality and validity of the impugned order dated 8th November 2006. In proceedings No. KAMSA/VATAN/VIVA/60/2006-07 on the file of the first respondent- Deputy Commissioner, Belgaum District, Belgaum vide Annexure K, has presented the instant with petition.3. The grievance of petitioner herein - Methodist Church ('Church' for short) is that, it is a religious institution called as Methodist Church which has been in existence for the past 150 years. In 1850, the said Church was called as 'Methodist London Mission Church' functioning for Christian religious activities. The said London Mission Church has handed over the missionary work at Belgaum to...
Tag this Judgment!Court : Supreme Court of India
Reported in : JT1997(3)SC562; (1998)IMLJ8(SC); 1997(2)SCALE741; (1997)5SCC185; [1997]2SCR980
K.S. Paripoornan, J.1. The plaintiff in Civil Suit No. 40 of 1970 - Civil Judge, Junior Division, Vaduj, is the appellant herein. His father one Shripati executed a possessory mortgage if the suit property, R.S. No. 244/23 situate at Lalgun Taluka Khatav, Distt. Satara, by Exhibit 35A dated 3.4.1947 for Rs. 1,200/- in favour of the first respondent, (1st defendant), Bapu Ganpati Jagtap. Pending this appeal, first respondent died on 1.6.1985. His three sons Nivruti Bapusaheb Katkar (Jagtap) Dhyandev Bapusaheb Katkar (Jagtap) and Sahelrao Bapusaheb Katkar (Jagtap) have been implicated as his legal representatives. The second respondent Laxmi Devi Shripati Nale is the appellant's mother. Exhibit 35A mortgage was for a period of 12 years. The mortgagee was to take the income of the property and appropriate the same towards the interest due etc. Appellant's father did in 1953. The appellant was a minor then. The mortgage could not be redeemed within the period fixed. After the expiry of the...
Tag this Judgment!Court : Karnataka
Reported in : AIR2002Kant134; ILR2002KAR724; 2002(1)KarLJ606
H. Rangavittalachar, J.Hon'ble Judges: H. Rangavittalachar, J.1. These two appeals arise against a common judgment and decree in O.S. Nos. 62 of 1974 and 116 of 1982 and confirmed in R.A. Nos. 183 of 1989 and 40 of 1985 and the same facts and question of law is involved in both the appeals. Hence both the appeals are disposed off by this common order.2. Both the appeals are filed by the plaintiff to the two suits, O.S. Nos. 62 of 1974 and 116 of 1982, on the file of the Principal Civil Judge, Chickodi.3. The subject-matter, involved in the two suits are, 4 items of Agricultural land; 2 items are situate at Belagali Village, measuring in all about 36 acres 17 guntas and another 2 items situate at Kabbur Village measuring in all 34 acres 37 guntas. According to the plaintiffs these properties originally belonged to one Sadashiva Rao Siddoji Rao Parvathrao Desai (hereinafter referred to as 'Siddoji Rao' for brevity). Plaintiff 2-Prafulla Devi is the wife of Siddoji Rao, plaintiff 1-Subhan...
Tag this Judgment!Court : Mumbai
Reported in : 2008(3)ALLMR546; 2008(3)BomCR408; (2008)110BOMLR951
S.C. Dharmadhikari, J.1. On 21st March, 2008, we observed world 'forest' day. On 23rd March, 2008 in Maharashtra we observed 'Tukaram Beej'. That is the day on which Saint Tukaram, a Seventeeth Century Poet, regarded by many as the greatest in Marathi language, left for his Nirvana. Eachone of us has forgotten his apt remark and observation regarding a forest, the Trees and the creatures. He says:Trees, creepers and the creatures of the forest Are my kith and kin And birds that sweetly sing This is bliss! How I love being alone! Here I am beyond good and evil Commit no sinThe sky is my canopy, the earth my throne. My mind is free to dwell wherever it will. A piece of cloth, one all purpose bow! Take care of all my bodily needs.The wind tells me the time. Translated from original Marathi by Dilip Chitre, Penguin Classics, 1991.Reciting these lines today is like talking of other world. At least, the land owners and all those claiming through them think so. We rest here and say nothing mo...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1985SC1646; (1985)87BOMLR456; 1985(2)SCALE94; (1985)4SCC162; [1985]Supp2SCR308; 1986(1)LC402(SC)
E.S. Venkataramiah, J.1. This appeal by special leave arises out of a suit for redemption. Krishna Babaji Patil (Plaintiff No. 1) and his brother Bandu Babaji Patil were holding a half share in the lands bearing Survey Nos. 221/1, 222/2, 226/8 and 226/12 in all measuring 22 Acres and 13 Gunthas situated at Mouje Shirsi, Peta Shirola, District Sangli as permanent Mirasi tenants and were in actual possession of their share in the said lands. The lands in question were Paragana Watan Inam lands and the Watandars belonged to the family of Kokrudkar Deshmukhs. On May 20, 1947 Krishna Babaji Patil (Plaintiff No. 1) and Bandu Babaji Patil executed a mortgage deed in favour of two persons by name Dnyanu Krishna Mhoprekar and Ananda Santu Mhoprekar (Defendant No. 2) mortgaging their share in the above lands with possession by way of security for a loan of Rs. 1000 which they borrowed under the mortgage deed. The mortgage was for five years. The mortgagees were entitled to appropriate the income...
Tag this Judgment!