Court : Mumbai
Reported in : 2004(1)ALLMR466; 2004(3)BomCR391; 2003(4)MhLj679a
..... ''(10) in the present case it is clear that the pondicherry legislature not only adopted the madras act as it stood at the date when it passed the principal act but also enacted that if the madras legislature were to amend its act prior to the date when the pondicherry government would issue its notification it would be the amended act which would apply. ..... 8 and 10) as follows:'(8) the question then is whether in extending the madras act in the manner and to the extent it did under section 2(1) of the principal act the pondicherry legislature abdicated its legislative power in favour of the madras legislature. ..... the result was that the pondicherry legislature accepted the amended act though it was not and could not be aware what the provisions of the amended act would be. ..... 11 of the judgment as follows:'it was argued that amendments introduced in the bombay rent act subsequent to the amendment of the central act on 2nd june 1972 cannot be said to have been applied to the pondicherry (sic cantonment) area. ..... in point of fact the madras act was amended and by reason of section 2(1) read with section 1(2) of the principal act it was the amended act which was brought into operation in pondicherry. ..... the legislature at that stage could not anticipate that the madras act would not be amended nor could it predicate what amendment or amendments would be carried out or whether they would be of a sweeping character of whether they would be suitable in pondicherry. .....
Tag this Judgment!Court : Mumbai
Reported in : 1993(2)BomCR486
..... the supreme court observed :'in extending the madras act in the manner and to the extent it did under section 2(1) of the pondicherry act the pondicherry legislature abdicated its legislative power in favour of the madras legislature and refused to perform its legislative function entrusted under the act constituting it. ..... there, subsection (1) of section 2 of the pondicherry general sales tax, x of 1965, provided that : 'the madras general sales tax act, 1959 (no. ..... there was in these circumstances a total surrender in the matter of sales tax legislation by the pondicherry assembly in favour of the madras legislature and for that reason the act was void or as is often said 'stillborn'.'42. ..... the result was that the pondicherry legislature accepted the amended act though it was not and could not aware what the provisions of the amended act would be. ..... in point of fact the madras act was amended and by reason of section 2(1) read with section 1(2) of the pondicherry act it was the amended act which was brought into operation in pondicherry. ..... 1 of 1959) hereinafter referred to as the act as in force in the state of madras immediately before the commencement of this act shall extend to and come into force in the union territory of pondicherry subject to the following modifications and adaptations,... ..... the effect of the section was that the madras act as it stood on the date of the notification issued would be in force in union territory of pondicherry. .....
Tag this Judgment!Court : Mumbai
Reported in : (1931)33BOMLR1263
..... (c) whether the pondicherry railway company limited games on business in british india within the meaning of the income-tax act and(d) whether in any event the income of the said company that is liable to assessment to income tax is only that portion which is payable to it under the concession between it and the french colonial government?2. ..... within the meaning of the indian income-tax act doth answer questions (b); and (c) in the affirmativeand substituting therefore the following:-this court doth declare in answer to questions (6) and (c) that the pondicherry railway company limited is liable to be assessed to income tax for the years 1925-26 and 1926-27 under section 4(1) of the indian income-tax act on the income derived by it from the payments made to it by the south indian railway company limited in respect of the working of the pondicherry railway as being income received in british india by the pondicherry railway company from the carrying .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1947Bom302; [1946]14ITR822(Bom)
..... therefore first the apparent profits of the partnership are ascertained and two annas in the rupee are paid out to bai tarabai out of those profits; and other those payments are made, the real profits are ascertained which attract the tax; and it is the real profits that are distributed among the partners in the proportion laid down in the partnership agreement, making up what is described as a unit of 14 annas.the observation of lord macmillan in the pondicherry case was again considered in british sugar . v. ..... justice finlay held that the payment of 500 pounds was not the payment of the capital sum but was a necessary revenue expense of the assessee.the other and more important question is whether the amount paid to bai tarabai is the appropriation of the profits of the partnership after they have been ascertained or is it a permissible deduction which has got to be made before the profits of the firm are ascertained under section 10, sub-section (1), of the act the tax is made payable by the assessee in respect of the profits or gains of his business; and .....
Tag this Judgment!Court : Mumbai
Reported in : [1963]49ITR913(Bom)
..... it was persuasively argued that inasmuch as the pondicherry company as a condition of making any profits must pay over one-half of them to the french authorities, and could never itself receive the whole profits, the payment so made was of the nature of a rent payable by the company or a charge on the undertaking. ..... section 57 of the electricity act provides that the provisions of the sixth schedule and the seventh schedule shall be deemed to be incorporated in the licence of every licensee, not being a local authority, and it further enjoins a duty on the licensee to comply with the provisions of the said schedules notwithstanding any provisions to the contrary either in the electricity act, 1910, or the licence granted to him thereunder or any other law, agreement or instrument. ..... now, section 57a empowers the state government to take certain steps against the licensees who fail to comply with the provisions of the sixth schedule, and the provisions of section 57a show that, in that even, the board or where no board is constituted under the act, the state government can, after following the procedure mentioned in that section, fix the rate which the licensee should charge for the supply of electricity. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2000)(121)ELT710Tri(Mum.)bai
..... date from which effective______________________________________________________________________(1) 1-94-95 30-3-94 ____________________________________________________________________ __ (6) and whereas, it appears that the values of the said goods declared by the assessee in the price declarations under consideration, are artifically lower as compared to values of the said goods declared to the proper officer having jurisdiction over the assessee's units at rishikesh/pondicherry, and that they do not represent the normal prices/assessable values as contemplated under section 4 of trie central excise act, 1944.on 30-4-1997 the assistant commissioner dropped respective demands issued from 1994 to 1997 consequent ..... on 20-1-1997 show cause notice was issued to revise the said provisionally approved price lists referred to above (please see paragraph 3 of the page 5 of the compilation) on the basis of the value of the said goods declared to the proper officers having jurisdiction over the assessee's unit at rishikesh/pondicherry which is of a higher value and the normal prices/assessable value declared in the price lists contained represent as such (please see paragraph 6 of the said notice at page 6 of the paper book). .....
Tag this Judgment!Court : Mumbai
Reported in : (1939)41BOMLR157
..... ' to the contention that, even so, the money income had been 'received in british india' within the meaning of sub-section (1) as in the pondicherry ry. co. v. ..... finding that the process applied to the coffee beans after they are picked was only a process 'ordinarily employed by the cultivator to render the produce fit to be taken to the market' (as described in the definition of 'agricultural income' given by section 2, sub-section(1)(b)(ii) of the act), they held that the assessee was entitled to exemption 'in respect of the whole price realised by the sale of his coffee.'7. ..... having regard to the assessee's contention that he was not conducting any business in coffee and to certain observations made by the learned judges of the high court, it is necessary to state expressly their lordships' opinion that the assessee is carrying on a 'business' within the definition of the word given by section 2, sub-section (4) and within the meaning of section 10 of the act. ..... the question of law upon which the parties were at issue was ultimately stated to the high court in an agreed form as follows:whether any part of the income derived by the petitioner from the produce of his coffee estates in mysore is exempt from taxation under the second proviso to section 4(2) of the indian income-tax act as being income that has accrued or arisen outside british india?6. .....
Tag this Judgment!Court : Mumbai
Reported in : (1937)39BOMLR775
..... before their lordships counsel for the crown did not seek to support the judgment of the high court in the present case on the ground that it was ruled by the decision in the pondicherry case, and in their lordships' view he was well-advised in recognising the clear distinction between that case and the present case. ..... the questions of law as formulated by the commissioner of income-tax were as follows :-(1) whether in the circumstances of the case and in view of the provisions of sections 4(1) and 10 of the act, the assessee company has been correctly assessed on the total amount of rs. ..... the assignment was declared to be to the intent that the appellants should thenceforth be and act as the agents of the hydro-electric companies, and be entitled to all benefits and advantages contained in and conferred by the agreements between tata sons limited and these companies, and should perform and be bound by all the obligations and duties thereby imposed, and further that the appellants should receive all commissions and other remuneration to which tata sons limited were entitled thereunder. ..... (2) whether under the provisions of section 10 of the act or under any other provision thereof the assessee company is entitled to have a deduction from the said profits and gains amounting to rs. ..... under section 10(2) of the indian income-tax act, 1922, the profits or gains of any business carried on by the assessee are to be computed after making allowance for' ix. .....
Tag this Judgment!Court : Mumbai
Reported in : (1935)37BOMLR126
..... i am not sure that i follow very clearly the distinction which the privy council found between the two cases, the pondicherry case and the raja's case, but the facts of the present case are clearly much closer to the facts in the pondicherry case than to those in the raja's case, because in the raja's case there was a charge on the property, whereas in the present case, as in the pondicherry case, there is no charge, there is only a covenant to pay. ..... in that case the pondicherry railway company were liable to pay to the french government half of the net profits made by them from their undertaking, and it was held that they were liable to be assessed for tax under the indian income-tax act in respect of the whole of their net profits, and could not deduct from their income the proportion paid away to the french government. ..... this is a reference by the commissioner of income-tax made under section 66 (2) of the indian income-tax act, 1922, raising the questions (1) whether in the circumstances of the case and in view of the provisions of sections 4(j) and 10 of the act, the assessees have been correctly assessed on the total amount of rs, 97,882 received by them as profits and gains of the business carried on by them as managing agents of a certain company, and (2) whether under the provisions of section 10 of the act, or under any other provision of law, the assessees are entitled to have a deduction from their income liable .....
Tag this Judgment!Court : Mumbai
Reported in : (1939)41BOMLR362
..... now, in the pondicherry case the facts were that the pondicherry railway company, ltd. ..... i do not think, therefore, that the present case can be decided on the authority of the pondicherry case.14. ..... moreover, the sentence in the judgment in the pondicherry case which i have quoted above was again explained by lord macmillan himself in tata hydro-electric agencies, bombay v. ..... the question is whether an agreement to pay a part of the commission in the circumstances in which it was made in this case amounts to an expenditure (not being in the nature of capital expenditure) incurred solely for the purpose of earning profits or gains within section 10(2)(ix) of the indian income-tax act. ..... 11,74,348 earned by them is allowable as an item of expenditure under section (10)(2)(ix) of the act or under any other provision thereof.2. ..... that company was a party to the agreement, and clause 7 appears to us to operate as an assignment of a portion of the commission under section 130 of the transfer of property act. ..... dinshaw, under the agreement of 1924, should be allowed as an item of revenue expenditure, under section 10, sub-section 2(u), of the act. ..... this is a reference made by the income-tax commissioner under section 66(2) of the indian income-tax act. .....
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