Court : Mumbai
Reported in : (1981)20CTR(Bom)215; [1982]136ITR288(Bom); [1981]6TAXMAN169(Bom)
..... of the madras high court took the view that where on the death of one of the partners a firm was reconstituted by taking in his place the widow of the deceased as a partners and six minor children were admitted to the benefits of the partnership and in the instrument of partnership all the six minor children were shown as 'a body' jointly entitled to a four annas share, and further nothing was said about the admission of minors to the benefits of the partnership, but instead it was stated in the application for registration, 'the individual shares of the ..... 2 of the act read :''firm', 'partner' and 'partnership' have the meaning respectively assigned to them in the indian partnership act, 1932 (ix of 1932) but the expression 'partner' shall also include any person who, being a minor, has been admitted to the benefits of partnership.'11. ..... the decision of the madras, patna, calcutta where the shares are shown cumulatively, there is no compliance with the provisions relating to the registration of the partnership deed, and the ito will be justified in refusing registration. ..... the learned judges of the andhra pradesh high court referred to the decision of the madras, patna, calcutta and gujarat high courts in support of the view taken by them.25. in. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1980Bom280; 1989(24)LC677(Bombay)
..... issued by the governor of madras in exercise of the powers conferred on him by sub-section (4) of section 64 of the madras hindu religious and charitable endowments act, 1951, directing the continuance of the earlier notification dated 25th may, 1937 for a period of five years from 30th september 1956 was challenged by a writ petition filed in the high court of madras. ..... by the discussion in paragraph 17 of the report, one of the pleas taken up by the appellant, who was the petitioner before the high court, the plea being of violation of principles of natural justice, was rejected by the high court on the ground that it had not been raised by the appellant in the writ petition in the sense that the plea was not mentioned in the first affidavit filed by the appellant in support of his petition but it was only in the affidavit in rejoinder filed by the appellant the said ..... that time had been controlled and governed by orders issued from time to time in exercise of the powers conferred by rule 84 of the defence of india rules, 1939, as extended by the emergency provisions continuance ordinance (xx) of 194ft, very briefly stated, section 3 of the said act provided that the central government may by order published in the official gazette make provisions for prohibiting, restricting or otherwise controlling in all cases or in specified classes ..... the respondents herein, who were the petitioners in the said petition, are a partnership firm registered under the indian partnershipact, 1932, .....
Tag this Judgment!Court : Mumbai
Reported in : (1980)82BOMLR397; 1980MhLJ619
..... we have already discussed how the issue of res judicata turned on (1) whether reference to proceedings for compensation terminating in award were different from the reference to proceedings on title terminating in decree, and (2) how the decree, unlike the award, in the trial of such dispute, could operate as res judicata section 1(1) of the court-fees act and corresponding section 8 of the central court-fees act is attracted only when there is an appeal in relation 'to compensation' for acquisition of property under any act including the land acquisition act. ..... section 1(1) of the court-fees act reads as follows:(1) the amount of fee payable under this act on a memorandum of appeal against an order relating to compensation under any act for the time being in force for the acquisition of land for public purposes shall be computed according to the difference between the amount awarded and the amount claimed by the appellant.5. ..... sharifa bi : air1977ker181 , and of the madras high court in the case of loomchand v. ..... advocate-general a i r [1933] bom 87 (1932) 35 bomlr 18, will be enough. .....
Tag this Judgment!Court : Mumbai
Reported in : [1980]124ITR273(Bom); [1980]3TAXMAN260(Bom)
..... (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.' 4. ..... 1 as reframed as follows : the agreement of april 18, 1931 amounts to a 'disposition' of the watan lands referred to earlier within the meaning of the said expression in section 24 of the said act, and assuming that this is not so, the agreement of december 22, 1934, amounts to a 'disposition' of the said lands within the meaning of the said expression in section 24 of the said act. 16. ..... pursuant to an application made by anandibai, the collector of east khandesh district passed an order dated december 23, 1932, entering the name of anandibai in the record of rights mentioning that she was to remain in possession and enjoyment of the said properties for her lifetime. ..... dasture, on whose behalf the said agreement was entered into, namely, ramachandrarao the accountable person herein was adopted by anadibai.ramchandrarao was at that time a minor and he attained majority on january 18, 1932. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1982Bom30; ILR1981Bom1222
..... , broadly speaking, is that the purchaser of an immovable property at an auction held by the court in execution of a decree entitled to maintain a suit for recovery of the price paid by him , if he is deprived of the property subsequent to the confirmation of the sale in his favour, the judgment-debtor having been found to have had no saleable interest in it, inasmuch as the sale in such a case is founded on a mutual mistake of fact between the decree-holder and the auction-purchaser or there is a total failure of consideration, or such a claim is accepted to be maintainable on the basis of money had ..... the question really had got to be analysed as follows:-(i) whether the auction-purchaser had any right to recover the purchase money deposited by him in the court for the purpose of purchase of the property brought for sale in the execution proceedings on account of the fact that the judgment-debtor had no saleable interest in the property after the confirmation of the sale. ..... those observations have been made with reference to the decision of the full bench of the lahore high court (air 1932 lah 401), which decision was based upon section 65 of the contract act. ..... on the other side of the line are the full bench decisions of the oudh chief court and the high courts of lahore, madras and rangoon in bahadure singh v. .....
Tag this Judgment!Court : Mumbai
Reported in : (1979)81BOMLR542
..... under schedule iv to the bengal municipal act (15 of 1932) under consideration the trade tax which was levied on companies was graduated, depending upon the paid-up capital of the company. ..... dhanuka, in this connection, has also relied on the fact that the state of madhya pradesh in the year 1966, the state of assam in the year 1947, and the state of west bengal in the year 1932 have levied tax on professions, trades and callings by taking into consideration the income earned by the person carrying on any profession, trade, and calling. mr. ..... but by section 28 of the said act the enactments specified in the second column of schedule ii to the said act were amended in the manner and to the extent specified in the third column of the said schedule; and if schedule ii is perused, it is found that the power of imposition of such tax has been taken away by the amendments from various municipal bodies, village panchayats and zilla parishads. ..... i was also referred to the provisions contained in the bengal municipal act, 1932 under which section 182 makes a provision for levy of tax on professions, trades and callings. ..... justice sinha, while considering the provisions of bengal municipal act (15 of 1932), observed in para. .....
Tag this Judgment!Court : Mumbai
Reported in : [1980]126ITR497(Bom)
..... if this decision be properly analysed, it would seem that the application of the principle of finality, which has been submitted for our acceptance by counsel for the revenue and which found favour with the tribunal has been rejected by the supreme court in a substantially similar set up when it opined that the decision of the ito in the preceding year that the loss cannot be set off against the income of the subsequent year is not binding on the assessee despite the fact that he has rested content with that ..... to give a direction that the income of the earlier years should be treated as income from business and allow the set-off of the past years' unabsorbed depreciation accordingly when the relevant assessments has become final, treating the income of some when the relevant assessments had become final, treating the income of some of the years as income from other sources (3) whether the aac was right in directing the set-off of the unabsorbed depreciation relating to the income computed under the head 'income from other ..... in making his order of assessment for the year 1950-51, the income-tax officer declared that the loss computed in that year could not be carried forward to the next year under section 24(2) of the income-tax act, as it was not a business loss. ..... the assessee-company was established some time in 1932 with the object of importing petroleum and petroleum products from abroad and distributing the same in india. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1979Bom99; (1978)80BOMLR534
..... it must be noted that bombay regulation iv of 1827, section 26, is very much in force, even now, in this part of the country, and runs as follows:'the law to be observed in the trial of suits shall be acts of parliament (of the united kingdom) and (indian laws) applicable to the case, in the absence of such acts and (laws), the usage of the country in which the suit arose; if none such appears, the law of the defendant; and, in the absence of specific law and usage, justice, equity and good conscience alone'.22. ..... 52, to which the lingayat community was not a party, nor any provisions of the bombay district municipal act, 1901, which governed the municipality at the relevant time, nor the maharashtra municipalities act, 1965, empowered the sangli city municipal council, sangli, to take away the 1 guntha of the land from out of the suit burial ground used by the lingayat community, brushing aside the well established usage and law governing the burying grounds.26. mr. ..... state of madras, : air1967mad332 , that the state has power to close down an existing burial ground when the state is convinced that the location of the burial ground is injurious to the public or a section of the public. ..... abdul aziz air 1932 lab 423, where it was held that:'where graveyard is reserved for the use of a community, and one member of it prevents common use of it by leasing it out for drying chillies, etc. .....
Tag this Judgment!Court : Mumbai
Reported in : [1979]117ITR983(Bom)
..... the mining laws and that ..... the tribunal found as a fact that the mine was worked right from the accounting year relevant to the assessment year 1952-53, that the deposits in the mine had already been proved, that the mining operation had been done on the same reef area by the assessee in the earlier years, that the earth work was done not with a view to explore or to prove the mine or to reach the point where the ore could be reached and that the digging was done by the assessee from the top consistent with ..... one has therefore got to apply these criteria one after the other from the business point of view and come to the conclusion whether on a fair appreciation of the whole situation the expenditure incurred in a particular case is of the nature of capital expenditure or revenue expenditure in which latter event only it would be a deductible allowance under section 10(2) (xv) of the income-tax act.' 12. ..... dale [1932] 1 kb 124 ; [1931] 16 tc 253, where romer l.j. .....
Tag this Judgment!Court : Mumbai
Reported in : (1978)80BOMLR599; 1978MhLJ462
..... . in view of the above discussion, as we look at the provisions of the motor vehicles act and take into account the language of the scheme which has been approved by the government of maharashtra, we have no doubt that the holders of duly counter-signed permits of inter-state routes are outside the purview of the scheme and it is enough that a person answers that description on the day he wants to operate the service ..... . this argument runs counter to the scheme of fixing fares contemplated by section 43 read with section 48 and 59 of the motor vehicles act, 1932 ..... . since this factor has considerably influenced the authorities under the act and since, according to him, this was an erroneous consideration in view of certain interpretation of the government notification regarding fare, this court ought to interfere, set aside the order and send back the proceedings for reassessment of comparative merits between the various operators.27. mr ..... nagpur-indore via amravati, dharni, and since the scheme of the corporation does not cover this route but specifically excludes this route, it is open to any operator to compete with the corporation on merits and obtain a permit if the motor vehicles act authorities are satisfied about the superiority of their claims.15. .....
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