Court : Mumbai
Reported in : 1997(2)BomCR314
..... villages, as well as in others, be held to be ultimately liable for the revenue and that when the shareholders fail to pay such revenue and the intermediate steps in such cases prescribed by the tenure and local usage have been found inefficient, it shall be component to the collector to manage the said villages in the same way as others, and the lands of any such village shall then revert to the government unaffected by the acts of the shareholders; or any of them, so far as the public revenue is concerned, but without prejudice, in other ..... in order to support his arguments, the learned counsel relies on the decision of the madras high court referred in pothukutchia apparao and others v. ..... the collector in pursuance of the provisions contained in paragraphs 310 to 313 of the bombay salt manual, 1932 had granted both a prior and subsequent permission to the execution of this gift deed. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1997Bom49; (1996)98BOMLR567
..... the validity of a rule has to be adjudged on three well recognized tests: (1) whether the provisions of such regulations fall within the scope and ambit of the power conferred by the statute on the delegate; (2) whether the rules/regulations framed by the delegate are to any extent inconsistent with the provisions of the parent enactment and lastly (3) whether they infringe any of the fundamental rights or other restrictions or limitations imposed by the constitution (maharashtra state board of secondary and higher secondary education ..... the authority is vested, any power either specifically given by the statute or conferred by necessity, as is the instant case, the authority has to exercise that power only in the circumstance which require such exercise for the purposes of the act ..... shinde, appearing for some of the respondents in the petitions, submitted that the powers of the presiding officers are not limited by the rules and if an exigency which is not provided for in the rules arises, presiding officer has all the powers to see that the electoral right of every member is allowed ..... we had requested the learned assistant government pleader to make the record available to us and we find that the 12 applications submitted to the returningofficer for the assistants are cyclostyled applications in which names of the applicants are filled in by the ink and in every application, blank space is left for the name of the person whose assistance is required and it ..... corporation, (1932) 1 .....
Tag this Judgment!Court : Mumbai
Reported in : 1996(4)BomCR67; (1996)98BOMLR112
..... in partnership property during subsistence of partnership and after its dissolution in the light of sections 14, 15, 29, 32, 37, 38 and 48 of the indian partnership act, 1932 it has been held that whatever may be the character of the property which is brought in by the partners when the partnership is formed or which may be acquired in the course of the business of the partnership it becomes the property of the firm and what a partner is entitled to is his share of profits, if any, accruing to the partnership from the realisation of this property, and upon dissolution of the partnership to a share in the money representing the value of the property. ..... barring certain suits specified at the end of this clause the high courts of calcutta, madras and bombay are empowered to try the following suits in the exercise of their ordinary original civil jurisdiction, namely ---i. ..... doctor has also placed reliance on the judgment of madras high court in the case of thimmappa v. .....
Tag this Judgment!Court : Mumbai
Reported in : 1997(4)BomCR255
..... 'this circular was issued by the court of judicial commissioner on the basis of its own understanding in respect of the interpretation of letters addressed by the government of india presumably letter dated 28-1-76 addressed by the deputy secretary to the government of india to which we have already made a reference in the earlier part of this judgment eventhough the said letter by itself did not re-classify the petitions from class iv to class iii.14. ..... it is obvious from the government of goa, daman and diu (class iv posts) recruitment rules, 1966 dated 6th may, 1966 and the contents of letter dated 11-9-1975 addressed by the government of goa to the deputy secretary to the government of india that the petitioner was classified as class iv employee at least till 11-9-1975 even though the petitioner was placed in the pay scale of rs. ..... accordingly, posts, if any, carrying the classification other than the one specified above shall stand reclassified as per the per range indicated above.the said government order shall have to be read alongwith the clarificatory government order issued by and in the name of the governor of goa on 5-4-1991 to which we shall now make a reference. ..... the petitioner was an 'absorbed employee' under the goa, daman & diu (absorbed employees) act, 1965 as the petitioner was holding the absorbed post immediately before 28-12-1961 under the former portuguese administration of goa, daman and diu. 7. ..... the petitioner was born on 1-1-1932. .....
Tag this Judgment!Court : Mumbai
Reported in : [1995(71)FLR1034]; (1996)IIILLJ652Bom
..... when the matter reached the supreme court in appeal, the supreme court analysed the evidence on record and found that the evidence led before the industrial court clearly established that the undertaking of the churchgate division of the company formed part of the industrial establishment of the trombay factory of the company and that the trombay factory and the churchgate division constituted one establishment, because the functioning of the churchgate division and the trombay factory was neither separate nor independent, but integrally connected. ..... having regard to the facts and circumstances of the case and the material on record, the supreme court held that the conclusion is inevitable that the units at hyderabad and vizag were distinct establishments and that the workmen of the one unit had no right to demand absorption in other units on completion of job and, as the company was groaning under the weight of surplus and excessive man-power, the industrial tribunal was entitled to mould the relief to suit the justice of the case. 10. ..... here again, the supreme court emphasised the functional integrality and interdependence test and answered the issue against the employer by holding that both units constituted one industrial establishment for the proposes of section 25-o of the act and, hence, that the closure without permission of the state government was illegal. 8. ..... straw board mill was started in 1932 and regmal mill in 1940-41. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1995Bom388
..... this view is now concluded by the decision of this court in madras bangalore transport co. ..... entrees into a partnership to run a business in the rented premises along with other persons in the name of the partnership firm, it cannot be said that the tenant has parted with possession of the rented premises to the partnership firm in which he is partner, to his exclusion, because as a partner in the partnership concern, the tenant continues to remain in possession of the rented premises and, therefore, one of the necessary ingredients of subletting that the tenant has parted with possession exclusively to the partnership firm to his exclusion, remains absent and ..... , therefore, it cannot be said that the tenant has subjected himself to the mischief of sub-letting within the meaning of clause 13(3)(iii) of the rent .....
Tag this Judgment!Court : Mumbai
Reported in : (1995)126CTR(Bom)62; [1996]217ITR537(Bom)
..... it seems to us clear that a partnership-firm under the indian partnership act, 1932, is not a distinct legal entity apart from the partners constituting it and equally in law the firm as such has no separate rights of its own in the partnership assets and when one talks of the firm's property or firm's assets all that is meant is property or assets in which all partners have a joint or common interest. ..... wealth-tax is thus leviable on the 'net wealth' which has been defined in clause (m) of section 2 of the act to mean : 'the amount by which the aggregate value computed in accordance with the provisions of this act of all the assets, wherever located, belonging to the assessee on the valuation date, including assets required to be included in his net wealth as on that date under this act, is in excess of the aggregate value of all the debts owned by the assessee on the valuation date other than -....' 5. ..... it appears that the madras high court based its conclusion mainly on the decision of the supreme court in addanki narayanappa v. ..... we have carefully gone through all these decisions, in particular, the decision of the madras high court in purushothamdas gocooldas v. ..... the other view, which has been taken by the madras high court, is that a partner is not entitled to any exemption in respect of a house owned by the firm because he cannot claim any specific interest in such house, and further, his interest in the house belonging to the firm cannot be considered as immovable property. .....
Tag this Judgment!Court : Mumbai
Reported in : 1996(3)BomCR10
..... for that purpose the learned counsel has placed reliance on section 4 of the indian partnership act, 1932 which gives the definition of partnership as a relation between persons who have agreed to share the profit of a business carried on by all or any one of them acting on behalf of all and defines persons who have entered into partnership with one another as partners. ..... 1113: the debts incurred during the subsistence of the marriage by act or contract of both the spouses, or by the husband with the consent of the wife, or by the wife with the permission of the husband, or by the wife alone in the cases where it is permitted by article 1116, are of joint liability.paragraph 1. ..... section 73 of the contract act, 1872, states that when a contract has been broken, the party who suffers from such breach is entitled to receive from the party who has broken the contract, compensation for any loss or damage caused to him thereby, which naturally arose in the usual course of things from such breach, or which the parties knew, when they made the contract, to be likely to result from the breach of it. 9. ..... article 10 of the commercial code merely records the cases arising out of commercial debts of the husband whose payment has to be made from his moiety on the common properties, while article 15 concerns to all debts originated from the commercial acts contracted solely by the husband in the exercise of his activity as a businessman. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (1995)52ITD640(Mum.)
..... partnership is defined in the partnership act, 1932, as relationship between persons who have agreed to share the profits of a business carried on by all or any one of them acting for all. ..... by agreeing to purchase land, a person cannot be said in law to hold that land....coming to the facts of the present case, it was stated that there is nothing in the agreement nor can it be implied from the circumstances that it was the object of the parties that the provisions of the act relating to the ceiling should be transgressed. ..... in clause 6, it is laid down that the business of the partnership shall continue to be carried on the business of quarrying, contractors, constructions, dealing in all types of materials, traders, stockists, import, export of all the commodities and /or to act as agents, to act as representatives of manufacturers and to do such other business which the partners may mutually agree upon from time to time. ..... it was submitted by shri harish that the assessee had acquired certain rights including the right to obtain conveyance, subject to the proceedings under various laws and these rights were confirmed and acted upon by the bmrda and other authorities. ..... adverting to the provisions of section 19 of the bombay rent (control) act, it was stated that if a person surrenders his tenancy rights for a consideration - both the giver and the taker are liable to be prosecuted and the term of imprisonment could be as much as two years. .....
Tag this Judgment!Court : Mumbai
Reported in : 1995(2)BomCR540
..... supreme court was also pleased to consider the scope of prejudice in relation to the clause 'unless the over-valuation or under-valuation thereof has prejudicially affected the disposal of the suit or appeal on its merits' appearing in section 11 of the suits valuation act, 1887 and was pleased to hold that the prejudice contemplated by this clause is something different from the fact that the appeal is heard by a forum which would not have been competent to hear it on a correct valuation of the suit as ultimately determined.6. ..... several judicial pronouncements including some of this court have accepted the position that the forum of the appeal is determined on the basis of the valuation of the suit and not on the basis of the valuation of the appeal which would be sometimes lesser than the valuation of the suit if plaintiff's claim is only partly decreed. ..... he relied on the provisions of the section 11 of the suits valuation act and contended that unless it is shown that the party has been prejudicially affected in the disposal of the appeal in its merits, the hearing of the appeal by the district court would not render the decree nullity if it is in respect of the suit valued at more than rs. ..... ram kishan & others : air1933all249 full bench judgment of madras high court in the case of kelu achan & others v. ..... 1932 bom 111, (ii) ahmedbhai kadubhai v. .....
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