Court : Mumbai
Reported in : AIR1983Bom277
..... whether the defendants satisfied the plaintiff in respect of the whole or any part of the subject-matter of the suit, the court shall order such agreement, compromises or satisfaction to be recorded, and shall pass a decree in accordance therewith so far as it relates to the suit'.it may be stand her that under the amendment of 1976, the words 'so far as it related to the suit' as occurring in the rule earlier were substituted by the words 'so far as it relates to the parties to the suit, whether or not the subject matter of the agreement, compromise or satisfaction is the same as the subject-matter of the suit ..... the pleader for the defendants alone singed it on their behalf purposing to act on an authority to compromise the suit, when the defendants came to know about the compromise, they protested by making an application under section 151 of the code to have the decree set aside on the ground of the fraud and also on the ground that their pleader had no authority to enter into compromise. ..... ramachandra air 1932 bom 466 and umiashankar v. .....
Tag this Judgment!Court : Mumbai
Reported in : 1982(2)BomCR502
..... the high court, it appears the learned public prosecutor made a statement before this court that the customs department would file a complaint against the petitioner within two weeks and on the date of extended remand, which expired on july 14, 1981 the customs department finally filed a complaint in the court of learned chief metropolitan magistrate, esplanade bombay charging the petitioner with the commission of offences under section 120-b read with section 135(1)(a)(ii) and 135(1)(b)(ii) of the customs act, 1962 and section 13 of the ..... dangerous drugs act, ..... under section 104 of the customs act, 1962, if the collector of customs has reason to believe that any person has been guilty of an offence punishable under section 135, he may arrest such person and shall, as soon as, inform him of the grounds for such arrest ..... after all, this is a complaint in regard to the offences under the customs act, which are peculiar in origin, plural in commission and precarious in .....
Tag this Judgment!Court : Mumbai
Reported in : (1983)33CTR(Bom)117; [1984]147ITR258(Bom); [1983]12TAXMAN220(Bom)
..... :'any court exercising jurisdiction under this act may, at the time of passing any decree or at any time subsequent thereto, on application made to it for the purpose by either the wife of the husband, as the case may be, order that the respondent shall, while the applicant remains unmarried, pay to the applicant for her or his maintenance and support such gross sum of such monthly or periodical sum for a term not exceeding the life of the applicant as, having regard to the respondent's own income and other ..... ramalakshmi reddy : [1981]131itr415(mad) , it has been held by the division bench of the madras high court that a receipt cannot be treated as income where no characteristic of income can be detected in it. ..... and i should add as a third self-evident proposition that there may be a great deal of partial different between a payment which is one of a series of payments made with regularity or expected regularity on the one hand and what viscount dunedin describes in brad field college case [1932] ac 388 , as 'merely a casual payment' and what sir george lowndes described in cit v. .....
Tag this Judgment!Court : Mumbai
Reported in : (1982)29CTR(Bom)117; [1982]136ITR697(Bom); [1982]10TAXMAN57(Bom)
..... 2(m) of the act as meaning,'the amounts by which the aggregate value computed in accordance with the provisions of the act of all the assets, where ever located, belonging to the assessee on the valuation date, including assets, required to be included in his net wealth as on that date this act, is in excess of the aggregate value of all the debts owed by the assessee on the valuation date other than-....'12. ..... the tribunal thus having upheld the assessment of the club under the act, the following question has been referred to this court at the instance of the assessee-clu :'whether, on the facts and in the circumstance of the case, the assessment of the applicant under the wealth-tax act was valid ?'8. mr. ..... where a particular word has been used in a statue, while it may be one of the principles of construction that the word must be given its natural grammatical meaning, it is also equally well established that whether a particular meaning can be gave to a word or not has to be ascertained on the scheme of the act and in the context and the purpose of which the said word has been used. ..... 620 of 32 itr :'whereas, the word 'individual' is narrower in its connotation being one of the units for the purpose of taxation than the word 'assessee', the words 'individual' has not been defined in the act and there is authority for the proposition that the word 'individual' does not mean only a human being but is wide enough to include a group of persons forming a unit. .....
Tag this Judgment!Court : Mumbai
Reported in : (1982)28CTR(Bom)174; [1982]138ITR607(Bom); [1982]10TAXMAN169(Bom)
..... now, section 7(1) of the act provides as follows :'subject to the provisions of this section, property in which the deceased, or any other person had an interest ceasing on the death of the deceased, shall be deemed to pass on the deceased's death to the extent to which a benefit accrues or arises by the cesser of such interest, including, in particular, a coparcenary interest in the joint family property of a hindu family governed by the mitakshara, marumakkattayam or aliyasantana law.'15. ..... the madras high court rejected the argument of the accountable persons that the sons had a joint interest along with the widow in the property in question and observed that 'section 2(15) of the act defines property so as to include any interest in the property which should certainly include the right of residence as well'. ..... the appeal of the accountable persons, namely, the sons, was dismissed by the cbr and the following question was referred to the madras high court in a reference :'whether, on the facts and in the circumstances of the case, the property known as 'mangala vilas' was correctly included in the estate of the deceased as property passing on her death ?'23. ..... the madras high court took the view that the cesser of the interest of the lady in the property by reason of her death led to a corresponding benefit which accrues to the two accountable persons, namely, her sons and under the terms of s. .....
Tag this Judgment!Court : Mumbai
Reported in : 1989(25)LC89(Bombay); 1981(8)ELT936(Bom)
..... the petitioners are a partnership concern registered under the partnership act, 1932 and carry on business of buying and selling of non-ferrous metal.2. ..... the goods were not cleared by the customs authorities after apprising the department called upon the petitioners to explain the use of the goods and the correspondence passed between the parties.3. ..... the petitioners were called upon to show cause why penal action should not be taken under section 112 of the act and the goods should not be confiscated under section 111 of the act. ..... shri hidayatullah, the learned counsel appearing in support of the petition, complaints that all the three authorities below have overlooked that the goods imported by the petitioners are new goods and they cannot be termed as disposal goods merely because the goods are of a mixed variety and purchased in a lot. ..... the appeal preferred by the petitioners before the appellate collector of customs ended in dismissal by an order dated february 27, 1976 and the revision carried by the petitioners before the government of india met with the same fate by an order dated september 5, 1977. ..... 17/55 and the petitioners have contravened the provisions of section 111(d) of the customs act. ..... the respondents served a show cause notice on the petitioners on june 19, 1972 under section 124 of the customs act, 1962. .....
Tag this Judgment!Court : Mumbai
Reported in : (1982)31CTR(Bom)326; [1982]137ITR257(Bom)
..... the court considered the provisions and the scheme underlying the indian partnership act, 1932, and, in its opinion, in view of the specific provisions of the partnership act relating to the property of a firm, there cannot be any doubt that a firm is legally competent to own or hold property as also to deal with such property. ..... , has enunciated the uniform policy pursued by the bombay high court in such matters where the division bench followed the view of a special bench of the madras high court, and it is pertinent to note that that view was followed although the opposite view favourable to the assesse appealed more to the division bench. ..... prior to the amendments made by the finance act, 1956, the position under the 1922 act was that where a firm was unregistered, the tax payable by the firm itself was determined, as in the case of any other distinct entity, and levy was made on the firm itself. ..... as stated earlier, we are not concerned with the individual assessments of the two partners constituting this registered firm and are, therefore, not called upon to consider the correctness of the approach or of the conclusions of the punjab and haryana high court in pearl woollen mills' case . ..... khatri submitted the following as what he called the reframed question :'whether, on the facts and in the circumstances of the case, a registered firm and its partners will be liable to pay tax on capital gains under section 114 of the income-tax act, 1961, separately and not cumulatively ?'3. .....
Tag this Judgment!Court : Mumbai
Reported in : (1981)25CTR(Bom)376; [1982]134ITR268(Bom)
..... interest ceasing on death - (1) subject to the provisions of this section, property in which the deceased, or any other person had an interest ceasing on the death of the deceased, shall be deemed to pass on the deceased's death to the extent to which a benefit accrues or arises by the cesser of such interest, including, in particular, a coparcenary interest in the joint family property of a hindu family governed by the mitakshara, marumakkattayam or aliyasantana law...'29. ..... in order to determine the legal incidents of a partner in the firm and the rights of his legal representatives in the case of his death, we must examine the provisions of the indian partnership act, 1932. ..... ibrahim gulam hussain currimbhoy : [1975]100itr320(mad) , before the madras high court, the relevant clause in the deed of partnership was very similar to the one before the gujarat high court. ..... . the madras high court held that the accountable persons as the legal representatives of the deceased partner were entitled to the deceased's share in all the partnership assets including the goodwill and that ss ..... ced : [1976]103itr358(mad) , the madras high court merely followed its earlier decision in ibrahim gulam hussain currimbhoy's case : [1975]100itr320(mad) . ..... 5, we have held so for reasons different than those which found favour with the madras high court. .....
Tag this Judgment!Court : Mumbai
Reported in : (1981)83BOMLR517; 1982CriLJ46
..... it is ordered that the electric motor lying in the custody of the court be delivered to the possession of the present appellant.it is made clear that the above order is subject to the right of the respondent accused to establish his claim to the electric motor in any appropriate civil court which will no doubt decide the proceeding on the basis of the evidence produced before itself.13. ..... rane also relied upon the judgment of the madras high court, in kanagasabai v. ..... even assuming that the document is kept out of evidence and out of consideration as a whole still the fact remains that the accused had admitted the title of the complainant and he has not led any evidence whatsoever and has not placed any materials before the court whatsoever to enable the court to hold that the complainant's title to the electric motor had been transferred to the accused at some later stage. ..... on 20th march, 1973, an agreement was arrived at between the complainant on the one hand and father of the accused on the other, by virtue of which the complainant got possession of the land for the purpose of raising banana crop on the same for a period of two years, for certain fixed considerations. ..... even the learned sessions judge has not held that the said writing was proved by the accused within the meaning of the evidence act. ..... hari anant joshi reported in 34 bom lr 1203 : (1932) cri lj 807. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1982Bom512; (1981)83BOMLR452
..... with reference to the provisions of article 285 of the constitution of india, the trial court took the view that under the bombay municipal borough act, 1925, when the bhusawal municipality had approved and levied octroi since 1932 and the octroi rules were inforce even before the constitution came into force, the authority to impose octroi duty did not cease simply because the constitution came into force. ..... commrs, for the city of madras ilr(1902) 25 mad 457, it was pointed out that the view expressed therein was that according to the uniform course of indian legislation statutes imposing duties or taxes bind government unless the very nature of the duty or tax is such as to be inapplicable to government, it was then observed by mukherjes j. ..... , to avoid a final solution of the dispute as to the legal liability of the particular property to the disputed tax and to authorise or validate the levy of the tax in the post-act and post-constitution period respectively, at least when such tax was actually levied and realised and paid, in fact, for the particular property as central government property for the period immediately before the relevant date, that is, the commencement of part iii of the government of india act, 1935, in the one case and the commencement of the constitution in the other, even if such .....
Tag this Judgment!