Court : Mumbai
Reported in : (1937)39BOMLR1025
..... this is a case stated by the commissioner of income-tax under section 66(2) of the indian income-tax act, 1922, which raises a question,wheither the half share of the net profits payable by the assessee company under clause (5) of the agreement dated february 19, 1932, viz., rs. ..... for the purposes of the agreement of all plant, machinery, instruments and apparatus, fittings, furniture, stationery and stores (thereinafter referred to as ' the plant') at bombay and madras owned or held by the communications company in connection with the business in india of the combined undertaking, and from the appointed date the appellants were authorised to use the plant for the purpose of carrying on and conducting for the period of the agreement the business in india of the combined undertaking (exclusive of the karachi business as denned in the agreement) in conjunction with the wireless undertaking of the appellants .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1938Bom325; (1938)40BOMLR432
..... now fall to be decided, and on which we have heard arguments of the learned counsel, are :-(1) whether the order made by the) learned district judge directing that the amount of compensation should be deposited in the court and invested in government securities and interest thereon only should be paid to the claimant is a proper order and one which is justifiable under the provisions of the act; (2) whether the appellant would be entitled to any interest and, if so, what, and from what date; and (3) what order of costs should ..... apart from the authorities which show that a person having a limited interest in the land is entitled to have it valued for the purpose of compensation under the act, section 31(3) clearly shows that such a person cannot be said to be a person not competent to alienate the land within the meaning of section 31(2) or has no power to alienate the land within the meaning of section 32(1). ..... this appeal arises out of proceedings under the land acquisition act, and it appears from the evidence in the case that the village of sawla, taluka mawal, was notified for acquisition under the act for andhra valley power supply under government notifications no. ..... in his judgment the learned judge did not, we think rightly, accept the decision of the land acquisition officer, but apparently acting under section 32 of the act directed the amount of compensation to be deposited in court and invested in government securities.10. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1938Bom115; (1937)39BOMLR1309
..... charge was created before the court could have jurisdiction over the property, and that such ask for a declaratory decree would be governed by article 120 of the indian limitation act and was therefore barred, not having been brought within six years from the date of the payment, in the present case the plaintiff's right to sue with regard to the charge accrued on december 2, 1919, when he made the payment, he could not sue to enforce the charge without first asking ..... for a declaration of it and the suit for ..... result only from a direct agreement, express or implied, made with either the creditor or debtor, and it is not sufficient that a person paying the debt of another should have merely an understanding on his part that he is to be subrogated to the rights of the creditor, though, if the agreement have been made, a formal assignment will not be necessary.the learned judge then pointed out that in india the scope of the rule appeared to be narrower still; and that a mere agreement, either ..... the decisions of the madras high court, narayana kutti ..... (1932) ..... (1932) .....
Tag this Judgment!Court : Mumbai
Reported in : (1937)39BOMLR787
..... on august 29, 1932, the matter was adjourned to october 20, and on that date another judicial officer, acting as senior subordinate judge, dismissed the appellant's suit with costs by reason that she had not by that time paid the additional court-fee. ..... section 11 of the court-fees act is as follows :-in suits for mesne profits or for immovable property and mesne profits, or for an account, if the profits or amount decreed are or is in excess of the profits claimed or the amount at which the plaintiff valued the relief sought, the decree shall not be executed until the difference between the fee actually paid and the fee which would have been payable had the suit comprised the whole of the profits or amount so decreed shall have been paid to the proper officer.where the amount ..... as against the remaining respondents, musammat rameshri, musammat ravelo and the two sons of musammat lalo (deceased), the appeal should be allowed so far as regards the order and decree of october 20, 1932, dismissing the suit and the order of the court of the judicial commissioner dated april 8, 1933, in affirmance thereof. ..... these should be set aside and there should be a direction that the trial court do proceed to pass a final decree on the basis of the decision of the subordinate judge dated august 17, 1932, upon the objections to the commissioner's report, it being open to any party to object to such decision by appeal from the final decree. .....
Tag this Judgment!Court : Mumbai
Reported in : (1937)39BOMLR765
..... in view of the wording of the notice under section 22(a) of the act and the undisputed fact that the assessee was too ill to attend the court and is-the further admitted fact that the income-tax officer did not pass or communicate of to the assessee's servant or to the assessee any order for immediate production of income-tax, account books or any other fair order, could not the assessee under law claim cancellation of the ex parte assessment order, dated the 19th october, ..... be convenient before stating the facts of the case to set out the provisions of the act (as amended by the indian income-tax (amendment) act, 1930, and the indian income-tax (second amendment) act, 1930), which are relevant, and under which the various steps in the case, leading up to the reference, were taken ..... indeed, the judicial commissioners in the present case seem to treat the matter as decided, not by the view of the high court, but rather by the opinion of the commissioner for income-tax; for they use the following language :-while the aforesaid remarks of the commissioner of income-tax, bengal, impliedly concede that 'local enquiry' and the placing on record of a note of the results of such enquiry are essential in law to sustain an ex parte assessment the learned commissioner of income-tax of these provinces thinks otherwise ..... was heard on february 27, 1932, and was rejected on the ground that he had not been able to show that he had sufficient cause for withholding the accounts on october 19, 1931 .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1938Bom10; (1937)39BOMLR820
..... carry with it any such implication that the court has refused to exercise the discretion as to the scale of fees or that it is intended that the costs of that part of the proceeding should be borne by each of the parties; nor is there impliedly any decision that ultimately there will be no order that one of the parties shall recover it from the other,-the implication may be either that the costs of the proceedings leading up to the incidental order are to form part of the costs of the proceedings as a whole : a result similar to ..... be allowed for any matter not provided for in the rules or table of fees, he may, upon the application of a party, refer the matter to the court, stating what amount, in his judgment, ought to be allowed, and by whom the same ought to be paid, and the court shall make such order thereon as to the allowance of the whole or any part of the amount proposed by the taxing master as it shall think fit.it may happen in the mufassal that the orders of the court are not sufficiently explicit to determine such questions ..... both the taxing officer and the district judge seem to have omitted to bear this distinction in mind, and to have acted as though the proceedings had not consisted merely of the taxation of costs but as if the powers under section 35 and rule 767 were exercisable at the time of taxation; and as though they were exercisable not only by the district judge on the proper occasion, but could be exercised by the taxing officer at the time of ..... (1932) .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1937Bom389; (1937)39BOMLR606
..... the provisions in both these sections are the same and therefore the reasoning in the madras case would apply also to a case falling under section 63 of the present succession act. ..... it is probable that the legislature when it retained section 50 of the old succession act in section 63 of the present succession act had in mind the two decisions of the bombay and the calcutta high courts quoted above as also the definition of 'sign' in the present general clauses act but still it did not make any change in the wording of the section. ..... after considering the arguments for and against the two different constructions to be put upon the word 'sign' it appears to us that the decisions of the madras and allahabad high courts are correct. ..... no such change was made is not that the legislature meant that these two decisions should remain good law even after the word 'sign' was denned in the general clauses act on the ground that that definition was repugnant to the context with reference to section 63 but that no change was necessary because the word 'sign' was meant to be used in that section as denned in the general clauses act and that a clear distinction was intended between the acts of a testator and an attestor. ..... this appeal arises under the indian succession act of 1925 and is preferred by the opponent in an application for letters of administration to the estate of one bhujanga who made a will dated may 30, 1932, in the petitioner's favour. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1938Bom137; (1937)39BOMLR1269
..... accordingly, where, as here, the act complained of is professedly done under the sanction of the law and in the exercise of the power conferred by statute upon the municipality, the fact that it is done by the municipality under a supposed delegation of sovereign authority but in actual disregard of the procedure in that respect laid down by law will not afford justification in a civil court. ..... essentially this is an action for damages on account of injury sustained by the wrongful act of the municipality in terminating the services of the plaintiff in contravention of the rules in force which regulated his position in the matter of removal at the time of his appointment and at the time of his actual removal. ..... in my judgment the words perfectly clearly denote and describe an office held at the pleasure of this body-the metropolitan board of works as it was then, the london county council as it is now-just as clearly as did the words in the act of 1844 ' during the pleasure of the justices. ..... the argument that the plaintiff was not in fact removed or reduced so as to invite the application of the provisions of section 33 of the new act, that there was merely a splitting up of the office into two separate posts and that the plaintiff was given the option to continue on either of them and that by his refusal to accept that offer he has invited this injury on himself, is in my opinion not well founded. .....
Tag this Judgment!Court : Mumbai
Reported in : (1937)39BOMLR363
..... the high court having framed an additional issue upon the question whether the sale in favour of durga prasad was legal and valid, the appellants stated that they did not desire that the case should be remanded for the trial of this issue for the reasons set out in their written statements and asked the court to decide the case on the materials on the record. ..... the trial court's judgment is dated march 31, 1928, more than five years from the date of the plaint, and the decree of the high court is dated december 16, 1932.4. ..... when gopal narain, in 1917, sold this property to the plaintiffs' mother, she was acting, as the courts in india have found, on behalf of the joint family. ..... this deed was stamped as a deed of relinquishment under the indian stamp act and not at the higher rate payable in the case of a conveyance.6. ..... the courts in india having without difficulty found that the lady in this transaction was acting as her husband's nominee and on behalf of the joint family of which he was karta rightly concluded that these transactions did not exclude or affect the interest of the plaintiffs in this property. ..... 3, who was acting for bipat ram, appellant no. 2. .....
Tag this Judgment!Court : Mumbai
Reported in : (1937)39BOMLR374
..... the problem has to be answered by applying to the facts of each case the language of section 55 of the act :in addition to the income-tax charged for any year, there shall be charged, levied and paid for that year in respect of the total income of the previous year of any individual, hindu undivided family, company, unregistered firm or other association of individuals, not being a registered firm, an additional duty of income-tax (in this act referred to as super-tax) at the rate or rates laid down for that year by act of the ..... indian legislature :provided that, where the profits and gains of an unregistered firm have been ..... assessed to super-tax, super-tax shall not be payable by an individual having a share in the firm in respect of the amount of such profits and gains which is proportionate to his share.3. ..... madras ..... the commissioner of income-tax, united provinces (1932 ..... 1932 ..... 1932 .....
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