Court : Mumbai
Reported in : AIR1990Bom299
..... minor; (e) all suits and proceedings in relation to the guardianship arising outside the territorial limits of the areas of the family courts but within the state of maharashtra would be cognizable by the high court under clause 17 of the letters patent.if the scope of clause (g) of the explanation to section 7 of the act is undestood in the aforesaid manner then the provisions of sections 7 and 8 of the act, section 2(4) of the code of civil procedure read with section 2(e) of the act, clause 17 of the letters patent, rule 35 framed by the state government and rules 50 to 65 of the rules framed by the high court can be harmoniously read. ..... the madras high court was dealing with sections 2(e), 7, 8 and 20 of the family courts act read with section 2(4) of the civil procedure code in a matter relating to appointment of a guardian for an indian female child where the application was made by a foreign national to be appointed guardian of the ..... section 18 of the act provides that for the purpose of hearing suits under the act a special court shall be constituted in each of the presidency-towns of calcutta, madras and bombay and in such other places in the territories of the several state governments as such governments respectively shall ..... of madras and kerala, : [1960]3scr887 , that although statement of objects and reasons is not admissible as an aidto the construction of a statute, it may be referred to for the limited purpose of ascertaining the purpose for which the act has been .....
Tag this Judgment!Court : Mumbai
Reported in : (1959)61BOMLR1433
..... , salem ilr (1940) mad 637 : air 1940 mad 612 a full bench of the madras high court held that a co-operative societies act was an 'individual' within the meaning of the indian income-tax act. ..... the argument proceeded that the makers of the constitution must be regarded as fully aware of the legislative practice of the country and the ligisative practice relied upon was that in section 3 of the income-tax act (xi of 1922) the units of taxation had categorically been stated to be every individual, hindu undivided family, company and local authority, every firm and other association of persons or the partners of the firm or the members of the association individually. ..... (23) the position under the act of 1886 was similar there was nothing in the language of the relevant provisions of the act of 1918 which can support the present contention of the petitioner, section 3of the act of 1922 has been amended from time to time and one thing is clear that the expressions indidvidual and hindu unidivided family have at all time been expressly mentioned in it along with other units of taxation such for instance as company firm and associations of individuals. ..... by the marumakkattayam, aliyasathana or nambudri by law it becomes necessary to consider whether the expression individuals in entry 86 can embrace members of such joint hindu families. ..... currimbhoy ebrahim 33 bom lr 1549 : air 1932 bom 106, sir john beaumount, c. j. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1960Bom191; [1959]37ITR191(Bom)
..... , a full bench of the madras high court held that a co-operative society registered under the indian co-operative societies act was an 'individuals' within the meaning of the indian income-tax act. ..... the argument proceeding that the makers of the constitution must be regarded as fully aware of the legislative practice of the country and the legislative practice relied upon was that in section 3 of the income-tax act (xi of 1922) the units of taxation had categorically been stated to be every individual, hindu undivided family, company and local authority, every firm and other association of persons or the partners of the firm or the members of the association individually. 22. ..... since, however, the argument can apply to members of a joint family governed by the dayabhaga law and members of a tarward, tavazhi, illom, kutumba or kavaru governed by the marumakkattayam, aliyasantana or nambudiri law it becomes necessary to consider whether the expression 'individuals' in entry 86 can embrace members of such joint hindu families. ..... the joint family in one form or another does exist under the systems prevalent in southern india knows as marumakkattayam, aliyasantana and nambudiri laws. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR2005Bom57; 2004(6)BomCR94; 2004(4)MhLj226
..... the order correctly proceeded on the basis that in view of the absence of the definition of the term 'partnership' in the bombay stamp act, 1958 the scope of the term in that act must be determined on the basis of the definition of the term 'partnership' in the indian partnership act, 1932. ..... this agreement shall not be construed as a partnership and none of the parties hereto shall have the powers which a partner would be entitled to in law nor this agreement shall be governed by the provisions of the indian partnership act, 1932 or any statutory modification, re-enactment or replacement thereof.'7. ..... it is clear that the said act uses the term 'partnership' in accordance with the meaning thereof in the indian partnership act, 1932. ..... it will be noticed immediately that this definition differs substantially from the definition of partnership in section 4 of the indian partnership act, 1932. ..... sections 4 and 6 of the indian partnership act, 1932 are important and read as under :'4. ..... it is necessary therefore to refer to the provisions of the indian partnership act, 1932. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1973Bom313; (1973)75BOMLR186; 1973MhLJ190
..... with respect to the learned judges of the madras and the calcutta high courts, i am of opinion that although the finding whether the plaintiff has or has not prosecuted the earlier proceeding in good faith or with due diligence is one dependent upon the appreciation of facts and evidence it is not a finding of act but rather of proper inference to be drawn in law form the findings of ..... in this case (which was a second appeal) by the madras high court that the benefit of section 14 of the indian limitation act, 1908, could be given to a party which has acted on a mistaken advice given by his advocate. ..... of the indian partnership act 1932, reads : 'no suit to enforce a right arising from a contract shall be instituted in any court by or on behalf of a firm against any third party unless the firm is registered and the persons suing are or have been shown in the register of firms as partners in the firm ..... , the high court of andhra pradesh was considering the effect of the bar of section 69 of the indian partnership act, 1932. ..... of section 69 of the indian partnership act 1932, cannot be considered to have been instituted in good faith or ..... for instance, if the suit had gone for regular trial and after framing the issues it had been discovered that the plaintiff's firm was not registered under the indian partnership act 1932, which would have resulted in the dismissal of his suit, then it would have been a moot point whether the plaintiff's conduct in that proceeding could be regarded .....
Tag this Judgment!Court : Mumbai
Reported in : 2001(2)BomCR657; (2001)2BOMLR145; (2001)1CompLJ415(Bom)
..... equally, the existence of the remedy under the indian partnership act, 1932 to seek dissolution does not bar the remedy to apply for winding up under part x of the companies act, 1956 subject to the due fulfilment of the special requirements of that part.8. ..... it has been sought to be contended that under section 583 of the act only an unregistered company may be wound up and the respondent which is duly registered under the indian partnership act, 1932 is not an 'unregistered company' within the meaning of the expression used in the companies act. ..... 'therefore the remedy to seek a dissolution of a registered partnership under the provisions of the indian partnership act, 1932 is not ousted by the provisions of part x of the companies act. ..... there is no doubt about the fact that in the case of a partnership registered under the indian partnership act, 1932, the remedy for a dissolution of partnership is also provided in chapter vi of the act. ..... this brief review of the provisions of the partnership act along with the provisions of the companies act relevant for the purpose indicates that if there be a legal relationship of partners called 'a jinn' either registered or unregistered, such a relationship can be brought to an end by the process of dissolution contemplated by chapter vi of the partnership act and nothing in part x of the companies act affects that position. ..... madras sapper ex-servicemen's rehabilitation association and another. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1976Bom405; 1977MhLJ51
..... gill, says that the intention of the plaintiff was to dissolve the firm by exercising his right in law to do so by a notice of dissolution under section 43 of the indian partnership act, 1932, (hereinafter referred to as 'the act') is clear from paragraph 2 of the letter dated the 19th june, 1973 (which has been set out above) and that at the worst it may be taken that the mention of two months' period indicates the date from which the firm is to be dissolved as provided under sub-section (2) of section 43 of the act.13. ..... desai on the law of partnership but the question as to the nature of the partnership involved and the rights of the partners concerned can only be decided and determined in the light of the provisions of the indian partnership act, 1932.29. ..... now in order to determine whether the partnership between the parties is a partnership at will or not, regard has to be had not only to the principles of construction of documents (so that it may be ascertained if there are any implied provisions) but also to the relevant provisions of the indian partnership act of 1932.28. ..... 1,10,000/- was improper and that the plaintiff has acted in a manner hostile to the partnership firm and against its interest by arranging with his wife who is the owner of the building at jullundur to terminate the tenancy of the partnership firm in that building where the jullundur office of the firm was carrying on its business. .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(111)BomLR3022
..... the notice of motion, the learned single judge recorded the following reasons for coming to the conclusion that the suit was barred under the provisions of section 69 of the indian partnership act, 1932.it is clear that this suit falls within the mischief of section 69(1) of the partnership act ..... for hearing before the learned single judge and the court vide the impugned order dated 16th december, 2008 took a view that the suit fell within the mischief of section 69(1) of the partnership act, 1932 and as the partnership was not registered the suit was barred. ..... this stage that the maharashtra amendment act 29 of 1984 inserting section 69(2a) to the partnership act, 1932 substituting section 69(3)(a) was held to be unconstitutional by the supreme court ultra vires to articles 14, 19(1)(g) and 300a of the constitution of india in the case of v. ..... 563 it has been held:( scc p.665 para 4)in substance, the argument is that the court must proceed with the trial, record the evidence, and only after the trial of the election petition in concluded that the powers under the code of civil procedure for dealing appropriately with the defective petition which does not disclose cause of action should be ..... madras high court also took the view that the provisions of section 69(2) of the act could only be attracted to a suit if it was instituted either by or on behalf of the firm that is to say ex facie it purports to be filed either by and on behalf of the firm and this should be clear from the plaint .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(6)ALLMR611; 2009(1)BomCR746; (2008)110BOMLR3496
..... & services, a partnership firm, registered under the indian partnership act, 1932 as purchaser, in relation to the plot no. ..... 2006)11scc181 , the supreme court clearly stated the principle that in terms of section 55 of the indian contract act, the question whether time is essence of the contract is to be determined from the intention of the parties to be gathered from the terms of the contract. ..... of section 55 of the indian contract act, effect of failure to perform at fixed time does provide benefit to a party as it becomes voidable at the option of the promisee provided the intention of the parties was and for the relevant time is to treat the term as essence of the contract. ..... the fruits of this act fall in favour of the party only on completion of the act in accordance with the directions of the court founded on the agreement between the ..... expressly undertaken to have the revenue records rectified by securing the deletion of chittarmal's name, and it was an implied condition of the contract that nathulal will secure the sanction of the collector to the transfer under section 70(4) of the madhya bharat land revenue and tenancy act 66 of 1950. ..... of section 4 of the transfer of property act the chapters and sections of the transfer of property act which relate to contracts are to be taken as part of the indian contract act, 1872. ..... we are unable to agree with mr shroff that the repeal of the madhya bharat act 66 of 1950 by the madhya pradesh land revenue code, 1959, has retrospective .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1954Bom188; (1953)55BOMLR1028; ILR1954Bom41
..... quoted above, would effectively meet the contention of the plaintiffs that there would be a conflict between the powers of the federal legislature and provincial legislature in case we hold that it is within the competence of the provincial legislature to levy a tax on lands on the basis of capital value.in -- '', a question arose whether the madras general sales tax act, 1939, which imposed a tax on the sale of goods, was not an encroachment on the part of the provincial legislature in the field of the central legislature, and it was held that the term 'duty of excise' was ..... province of bombay', (d) it was sought to be shown on behalf of the appellant that the impugned tax, which was an urban immoveable property tax levied under section 22 of the bombay finance act, 1932, as amended by the bombay finance amendment act, 1939, was a tax on income as it was assessed on the same basis as income-tax, i.e. ..... section 123(1)(a) of the bengal municipal act, xv of 1932 gives power to the municipality to levy a rate on holdings situated within the municipality assessed on their annual value. ..... the full bench was concerned with the provisions of the urban immoveabte property tax act, ii of 1932, and the question raised before them was whether the tax levied under the said act under section 22,which was the charging section of the act, was ultra vires' in that it amounted to a tax on income other than agricultural income and thus trespass-ed on entry 54 in list i. .....
Tag this Judgment!