Court : Mumbai
Reported in : AIR1932Bom216; (1932)34BOMLR104; 137Ind.Cas.898
..... the learned chief justice who decided the case, i think that we must refuse to follow the madras decision, and answer the questions as follows:(1) when an assesses succeeds another in business, the words ' on the original cost thereof to the assessee ' in section 10(2)(vi) of indian income-tax act, 1922, refer to the original cost to the person who is being actually assessed, and not to the previous owner of the ..... the learned chief justice of the madras high court then says that he has scrutinized the indian act and the english act, and he is quite clearly of the opinion that there is no material difference in the language of both these acts ..... the reference which he has submitted the commissioner points out that a full bench of the madras high court in a very similar case arrived at the conclusion that the depreciation should be based on the cost of the machinery to the ..... the present case the assessees are entitled to have the depreciation allowance under section 10(2)(vi) of the said act calculated on the original cost to them and not to the old company from whose liquidators they purchased the ..... section 10(3)(vi), and under proviso (6) an allowance to which full effect cannot be given in any one year or years may be made up in any subsequent year or years ; and then in proviso (c) it is enacted that the aggregate of all such allowances made under the act shall in no case exceed the original cost to the assessee of the buildings, machinery, plant or furniture as the case may be. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1932Bom130; (1932)34BOMLR92; 137Ind.Cas.881
..... the preamble of the indian easements act refers to the expediency of defining and amending the law relating to easements and licences; similarly, the preamble of the indian limitation act of 1877, which their lordships of the privy council were considering, recited that it was expedient to amend the law relating to the limitation of suits, appeals and certain applications to court; and that it was also expedient to provide rules for acquiring, by possession, the ownership of easements and of other property.14. ..... it was argued, however, as i have indicated, that there is a distinction between the effect of the indian easements act and the indian limitation act: because the indian easements act contains section 17, which prevents the acquisition of easements otherwise than in accordance with section 15. ..... the defendant cannot bring himself within the terms of section 15 of the indian easements act (v of 1882) which, so far as relevant, is to the effect that where any easement has been peaceably and openly enjoyed by any person claiming title thereto, as an easement, and as of right, without interruption, and for twenty years, the right to such easement shall be absolute; provided that the said period of twenty years shall be a period ending within two years next before the institution of the suit wherein the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1932Bom156; (1932)34BOMLR83; 137Ind.Cas.732
..... (1929)31bomlr1120 it was held that the district court can take an undertaking from the guardian of the person of a minor female not to marry her without the consent of the court under section 43 of the guardians and wards act, and the mother of the minor who in breach of the undertaking given by her to the court marries the girl can be proceeded against for contempt under clause (4) of section 43 of the act. ..... 399 it was held that under section 43 the district court could make an order regulating the conduct or proceeding of any guardian appointed or declared by the court, but as no guardian was appointed in that case but the grandmother was allowed to retain custody of the minor under section 12 of the guardians and wards act, the order passed in connection with the marriage of the female minor was set aside as being without ..... 351 it was held that in the case of mahomedans the words ' disposal in marriage' cannot be treated as included in the general words ' such other matters as the law to which the ward is subject requires' occurring in section 24 of the guardians and wards act, and that an order of the district judge selecting a bridegroom for a female minor would not fall under section 47, clause (i), read with section 43, sub-section (1), and sections 24, 25 ..... district judge, birbhum that it was not the function of the district judge to act as a match-maker, though the ward could not marry without the consent of the court; and the proper procedure to be followed is laid down .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1932Bom314; (1932)34BOMLR717
..... it seems to me that this rule is wider than our rule inasmuch as it says that all directions may be made upon the hearing of the summons for directions with respect to all the proceedings to be taken in the action, whereas, as i have pointed out, in our rule 199 such directions only can be given as are necessary for the speedy determination of the suit in addition to the matters specifically mentioned therein, order xxx, rule 5, corresponds to our rule 202, and it runs thus :-any application ..... in my opinion, on principle, there is no difference between the case in which the summons for directions includes a direction for the appointment of a receiver and the case in which no such direction is mentioned in the summons for directions, because if it is open to a party to apply for the appointment of a receiver under the summons for directions, he may do so by the summons itself or under the rules by a notice under the summons. ..... no authority, however, is cited for this statement in the book; and it may be mentioned that there is nothing in the annual practice, 1932, to support it.11. ..... setalvad has drawn my attention to a note in the yearly practice of the supreme court, 1932, at p. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1932Bom136; (1932)34BOMLR55; 137Ind.Cas.717
..... 1 acted with unnecessary extravagance in agreeing to the rate of interest which was excessive and to that extent the mortgage of joint family property was outside the authority of the father as karta or manager of the family, i have reached the conclusion that the interests of the father and sons in the joint family property are liable to satisfy the mortgage so far as antecedent debt with reasonable rate of interest is concerned, and in the circumstances of the present case i think that the joint family property including the interest of the father and sons should ..... be relieved from the burden of excessive rate of interest ..... the contention has not been accepted by the madras high court in venkatacharyulu v. .....
Tag this Judgment!Court : Mumbai
Reported in : (1932)34BOMLR321
..... , for one in choir own, notwithstanding this declaration of their wishes (see section 174 of the act), the learned judge in charge of the liquidation on november 19, 1925, refused the leave asked for, on the ground thatvenkata rao was then in default under an order made against him in the liquidation, and, on appeal to the court, this refusal was, on december 18, 1925, upheld, on the expressed ground, the basis of which their lordships are quite unable even to conjecture, that there was no reason ..... be brought to an end by some scheme under which the whole remaining assets of the company would taken over by the majority contributories on the terms of their providing for the authorised costs and expenses of the liquidation and a sum equivalent to the then existing value of the shares in the company of the remaining contributories; and whether, failing that, the liquidator should not be directed in relation to the dividend declared on december 22, 1924, and notwithstanding the orders on that subject previously made, either to complete its ..... the company was constituted in 1882 for the purpose (1) of erecting a cotton-pressing factory at raichur in hyderabad and (2) of erecting a sugar factory at hospet in the madras presidency of british india, it was registered in madras solely because part of its business was to be carried on in ..... this is an appeal from a judgment and decree of the high court of judicature at madras, dated november 13, 1924, reversing a judgment and order dated .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1932Bom111; (1932)34BOMLR44
..... the amount at which the relief sought is valued in the plaint or memorandum of appeal may be very different from the value that the court may itself put upon the subject-matter of the suit; the real value may not be ascertainable at the time the plaint is presented; it may alter from day to day, and may become definite and fixed at a later stage of the suit, that these possibilities were present to the mind of the legislature, is evident from the court-pees act, section 11. ..... 130, and, therefore, the valuation under section 9 of the suits valuation act determined the valuation not only for the purposes of court-fees but also for the purposes of jurisdiction, and under section 15 of the civil procedure code it was obligatory on the plaintiff to bring the suit in the court of the second class subordinate judge of gadag as it was the court of the lowest grade to try it. ..... reading, therefore, the suits valuation act and the court-fees act together (as the former act requires to be done), the value of a suit for accounts, for the purpose of determining the jurisdiction of courts with respect thereto, is the amount at which the relief is valued in the plaint or memorandum of appeal,-and that value the plaintiff is ordered to state.5. ..... 14 this view is consistent with that taken by the madras high court in arogya udayan v.appachi rowthan i.l.r. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1932Bom341; (1932)34BOMLR697
..... in fact the indian arbitration act is almost a verbatim reproduction of the english act with the exception of the clauses in the english act dealing with references under the order of the court with which the indian act does not deal. ..... was an agreement between them and the respondents in writing to submit to arbitration counsel for the respondents argued that the signatures on the confirmation notes were not necessary, that section 3(1) of the act gave power to the board of directors to make by-laws providing for arbitration, that the by-laws which have actually been framed make up a complete, self-contained code of arbitration in respect of transactions in cotton in bombay, and all that the new by-law 82 required was that the contract notes should be tendered ..... [his lordship after stating the facts proceeded:] section 3 of the bombay cotton contracts act empowers the board of directors of the association to make, subject to the sanction of the governor-in- council, by-laws for the regulation and control of transactions in cotton, and amongst other things for providing under section 3(1) for arbitration and appeals against awards. ..... it provides inter alia that contracts between members acting as commission agents on the one hand and their constituents on the other shall be made subject to the by-laws, and a contract note in the form given in the appendix (pages 65, 66, 67 and 68) shall be tendered in respect of every such contract. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1932Bom344; (1932)34BOMLR683
..... section 28(2) of the provincial insolvency act, 1920, (which corresponds in its relevant part with the presidency-towns insolvency act, 1909, section 14) requires leave of the court to commence suits, it runs :on the making of an order of adjudication,...no creditor to whom the insolvent is indebted in respect of any debt provable under this act shall daring the pendency of the insolvency proceedings have any remedy against the property of the insolvent in respect of the debt, or commence any suit or other legal proceeding, except with the leave of the court and on such terms as the court ..... other things) that 'when any company is being wound up by the court or subject to the supervision of the court, any sequestration after the commencement of the winding up shall be void to all intents,' thirdly, section 87 of the companies act, 1862, on which the main decision ultimately depended is for the present purposes (subject to an immaterial distinction with which i shall deal later) identical in terms with the relevant provisions of section 171 of the indian companies act, 1913, and with section 28(2) of the provincial insolvency act, 1920, which i have to enforce.27. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1932Bom378; (1932)34BOMLR670
..... assuming that i am right in holding that the plaintiffs are entitled to come to the court,-that they had a cause ofaction are they barred by limitation the contention for the defendants was that article 84 of the indian limitation act applied, unless the decree on which the suit is based treated as a contract.40. ..... 146 as showing that a provision in a decree that the costs should be paid to certain solicitors must be held to be a provision in favour of the party whose costs were provided for, and not a provision in favour of the solicitors who were to receive the costs, the real ground of that decision, however, was that there was no 'final order'; whereas under the bankruptcy act, section 4, only a person who is entitled to enforce a final judgment or final order is deemed to be a creditor. ..... a stranger who is not privy to the act by which the obligation has been undertaken or imposed cannot prima facie hold any one to the performance of the obligation (savigny, system, iii, p. ..... it was argued for the plaintiffs, on the other hand, that section 14 of the indian limitation act applied to this matter. .....
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