Court : Mumbai
Reported in : (1984)39CTR(Bom)249; [1985]154ITR395(Bom); [1984]18TAXMAN443(Bom)
..... of a notice to him under sub-section (2) of section 14, voluntarily and in good faith, made full and true disclosure of his net wealth, and (b) in the case referred to in clause (ii), has, prior to the detection by the wealth-tax officer ..... (1) notwithstanding anything contained in this act, the commissioner may, in his discretion, whether on his now motion or other wise, - (i) reduce or waive the amount of penalty imposed or imposable on a person under clause (i) of sub-section (1) of section 18 for failure without reasonable cause to furnish the return of net wealth which such person was required to furnish sub-section (1) of section 14, or (ii) reduce or waive the amount of penalty imposed or imposable on a person under clause (iii) of sub-section (1) of section 18, if he is satisfied that such person, - (a) in the case referred to in clause (i), has, prior to the issue ..... act, 1957 (hereinafter referred to as 'the act'). .....
Tag this Judgment!Court : Mumbai
Reported in : (1877)ILR1Bom477
..... for which the defendants are responsible, and that, by reason of their presumed cognizance of the course of business in the office, the publication (if it was such) of the resolutions to the office clerks was also the act of the trustees, yet i am of opinion, that as the sending of the resolutions to the plaintiff himself was a privileged communication, the incidental but necessary co-operation of the secretary in making a draft of the ..... february, it is so), and supposing that the causing copies of the secretary's draft letters, embodying the resolution themselves, to be made by the clerks, for the purpose of being sent to the plaintiff, was also an act for which the trustees, as such, are responsible, yet i am of opinion that as the sending of the secretary's letters to the plaintiff himself was privileged, the customary and necessary co-operation of writers in ..... in so sending copies of the resolutions the defendants were acting in simple obedience to the provisions of an act of the legislature (bombay act i of 1873, section 14); they were acting in fulfillment of a duty of the strictest kind--one which, i apprehend, might have been ..... of what exists here, that there is a duty imposed by an act of the legislature, on the trustees, of drawing up minutes of all their meetings, and of fairly entering them in a hook to be kept for that purpose, which minutes are to be open at the office of the trustees to the inspection of any trustee at all reasonable times (bombay act i of 1873, section 12) .....
Tag this Judgment!Court : Mumbai
Reported in : (1877)ILR1Bom352
..... case, then the plaintiff was certainly bound to pay the fine therein prescribed before he commenced building; and though it may be doubtful whether, if the act be construed very strictly, such a fine, not having been paid, is a charge leviable under the act (within the meaning of section 48) by a summary attachment, yet it is certain that the collector could recover it, together with costs, in a suit for damages, and could then attach ..... , under date the 23rd of april 1800, to reduce the rate to twelve rupees per bega, 'a modification which, leaving the rental still higher than the proprietors could afford to pay as a net permanent assessment,' the following rules were, under date the 2nd of january 1807, prescribed to the collector for his guidance in respect to the oart assessment:those that were rated by the maratha government ..... having been approved by the government, they were returned to the collector, with copies of the proclamation, to be disseminated for the general information of the inhabitants (section 43). ..... this system is described in section 40, from which it appears that the marathas had observed the practice of taxing the oarts at seventeen and fifteen rupees per bega, from which they deducted twenty-five per cent for the ground occupied by wells, tanks, ..... very clearly that a large portion of the ryots, and especially the mirasdars, are, according to the ancient usage of the country, proprietors of their estates, subject to the payment of a fixed land-tax to government. .....
Tag this Judgment!Court : Mumbai
Reported in : (1877)ILR2Bom19
..... of 600 feet from their own, the plaintiffs in paragraph 3 state that 'in the month of march last' the defendants wrongfully and maliciously, and with intent to damnify the plaintiffs,' erected the fishing stakes and nets complained of at a distance from their own of not more than 120 feet or thereabouts,' whereby 'the defendants have wilfully disturbed and caused an unreasonable and unnecessary obstruction to the plaintiffs' right of fishing in the said waters ..... it follows from what has already been said, that, even if this suit had been brought in the court of the principal sadr amin, where the former suit was instituted, in its present form while act ix of 1844 was in force, the court within whose jurisdiction the parties reside would, i think, have had jurisdiction, because, for the reasons already given, it does not 'relate' to 'landed or other real property' within ..... they further deny the custom alleged in the plaint; deny that they have maliciously or wrongfully done the act complained of; aver that they are entitled to fish, and for that purpose to erect their fishing stakes and nets in any part of the sea; deny that the appellants have suffered any injury; and lastly, urge that the appellants, having no exclusive right to fish in any part of the sea, are not ..... i of 1808, section l and see section lxxv), being of the nature of muhtarafa (corruptly mohturfa), or tax upon trades, arts, or professions, was abolished by act xix of 1844. mr. ..... it furnishes fish, shells, etc. .....
Tag this Judgment!Court : Mumbai
Reported in : (1883)ILR7Bom399
..... that when the notice of the 25th january, 1881, was sent by the plaintiff, he had no cause of action against the municipality for anything done and that, there fore, no notice, such as is contemplated by section 86, was ever sent by the plaintiff, and that, consequently, there could be no final order on such notice from which the three months would run within which the present suit should have been brought. ..... question is-whether the plaint is barred by section 86, act vi of 1873, under which act the tax was imposed and levied. ..... said, indeed, that although such a provision as to notice might, under ordinary circumstances, be material, it ought not to be so regarded in the act of 1873, which gives power, by section 10, to the president and vice-president to over rule the majority of the commissioners. ..... not in dispute that the above irregularities were committed in convening the meeting of the 18th march, 1880, but it was contended that the provisions of that section were only directory, and that the non-observance of them did not invalidate the tax, and that, in any case, the tax could not be impeached after it had been sanctioned by government. ..... there may be many provisions in acts of parliament, which, although they are not strictly obeyed, yet do not appear to the court to be of that material importance to the subject-matter to which they refer, as that the legislature could have intended that the non-observance of them should be followed by a total failure of the whole proceedings. .....
Tag this Judgment!Court : Mumbai
Reported in : (1885)ILR9Bom51
..... as to what was done by the municipality and the commissioner subsequently to the levying the octroi duty in question from the plaintiffs, it might have the effect of giving validity to the tax in the future, but it could not cure the defect in the duty as it existed at the time when it was levied from the plaintiffs.4. ..... the subordinate judge was right in our opinion in holding that the provision contained in clause 2 of section 21 of the municipal act for forwarding the opinion, of the municipality on the objections of the inhabitants to the governor in council is an essential part of the machinery provided by that section for the legal imposition of a tax. ..... 13 in their support, that the possibility of such divergence of opinion in the municipality, had they considered the objections before they were forwarded to the commissioner to whom the powers of the governor in council had been delegated by section 99, would have been realized.3. ..... arguments advanced in its support or by the disclosure of the fact that there was considerable divergence of opinion in the municipality itself, lead the governor in council to the conclusion that the objections of the inhabitants to the proposed tax were not 'insufficient.'2. .....
Tag this Judgment!Court : Mumbai
Reported in : (1885)ILR9Bom198
..... xvi of 1827, was repealed by the bombay hereditary officers act (iii of 1874), but by sections 5 and 7 of that act the alienation of any vatan or part thereof, is forbidden, without the section of government to any person not a vatandar of the same vatan and also of the vatan property assigned by the collector under section 23 of the act as remuneration of the officiating vatandar to any person without such sanction; and, lastly, by sections 10 and 11 power is given to the collector to set aside any sale ..... 114 the principle of it has been applied to many cases under act xiv of 1859, though that act contains no section which directly constitutes a law of usu capion or acquisitive prescription. ..... if this, indeed, were not so, no length of adverse possession would be a safeguard even against the possession of a stranger wholly without title continued for six months specific relief act, section 9, so long as the original right of the united family could be traced -goodtitle d. ..... after some diversity of opinion in the sadar adalat it was held that section 20 of regulation xvi of 1627 was not affected by this act, and that no part of the vatan, whether assigned by the collector or constituting the surplus participated in by the co-sharers, could be alienated. ..... section 1 of the act enables the governor in council to make a summary settlement with the holders of land who claim exemption from the land tax; but clause 2 of the section excepts from the rule 'lands held for service. .....
Tag this Judgment!Court : Mumbai
Reported in : (1885)ILR9Bom462
..... if, therefore, the defendant was legally empowered, as a farmer of duties on the manufacture of spirits to levy a duty on any 'juice in' plaintiff's trees, or if he was authorized by section 24 of the abkari act to levy the tax complained of by plaintiff, and if that taxi was really one on the 'juice in' plaintiff's trees, then, no doubt, such duty or tax would be 'land revenue ' within the meaning of act x of 1876, and the defendant would occupy the position of a superior holder the plaintiff being an inferior holder.3. ..... the case not only on the ground that if the claim be held to be one in respect of land revenue, it falls within the exception contained in clause (c) of section 5 of act x of 1876, but also because i am distinctly of opinion that the expression 'land revenue,' as used in that act, does not include either the duties leviable, tinder regulation xxi of 1827, on the manufacture of spirits, or the taxes on the tap-ping of toddy trees, the levy of which in certain districts was legalized ..... for, till the trees are actually tapped, there is clearly no provision in section 24 of the abkari act which justifies the levy of a tax on their sap. ..... again, it is to be noted that under section 29 of the abkari act, which is a later law than act x of 1876, when any amount is due to any farmer of the right of drawing toddy from any person who has drawn toddy from any toddy-producing tree, such farmer may apply to the collector to recover .....
Tag this Judgment!Court : Mumbai
Reported in : (1885)ILR9Bom483
..... this principle, on which the case depends, is enunciated in section 8 of bombay act, ii of 1876, which on this point re-enacts section 3 of regulation xvii of 1827. ..... ' if there be such a right, regulation xvii of 1827, section iv clause 2 from which, we have extracted the foregoing words, enacts that the assessment shall not exceed such specific limit ..... ' the first clause of the same section enacted that 'when there is no right on the part of the occupant in limitation of the right of government to assess, the assessment shall be fixed at the discretion of the collector, subject to the control of government' 'if there be no such specific limit to ..... 16):' this agreement refers to lands which are known under the designation of fazendari lands paying pension and tax, and not to foras or salt batty lands.'13. ..... i think, therefore, the plaintiff is entitled to the return he claims.18. ..... in the first place, that act was regally a compromise between government and certain landholders ..... but after the passing of the foras land act, 1851, the description changes. ..... the act merely waives certain rights of government in respect 6f certain specified lands, and it cannot, in my opinion, be legally held to apply to any other lands even of the same ..... is doubtful whether even they are lands of the kind intended by the act. ..... the second place, it only applies to the lands contained in a map of plan annexed to the act. ..... was next contended that such a right was given in 1851 by what is known as the foras land act. .....
Tag this Judgment!Court : Mumbai
Reported in : (1888)ILR12Bom247
..... a practical realism is not confined to the sphere of law; it is made use of even by merchants in their accounts, and by furnishing an ideal centre for an institution to which the necessary human attributes are ascribed-dhadphale v. ..... clown to a more recent time, we find the shevaks in 1861 (exhibit 264) petitioning the government of bombay for a remission of income-tax, on the ground that the revenue derived from the offerings was primarily the property of the idol. ..... its purposes are such as are contemplated by section 26 of the indian joint stock companies' act, vi of 1882, the society may get itself constituted accordingly under the act. ..... trusts act ii of 1882, sections 88, 95 by a suit open to any one interested, as under the roman system in a like case by means of a popularise action ..... the southern part of the bombay presidency, dedicated estates are expressly made inalienable by bombay act ii of 1863, section 8. ..... , section ..... , section 90; ..... , section ..... , section 88, but the immediate beneficiary was conceived as a personified realization of the church hospital or fund for ransoming prisoners from captivity ..... , section 88; comp. v. & ..... , section 88(c ..... xxii, section 6 ..... , section ..... iv, section 1, pa. ..... connexion of the government in its executive capacity with hindu and mahomedan foundations was brought to an end for bombay by bombay act vii of 1863 and for bengal and madras by act xx of 1863. ..... the admission of the copy was not, so far as appears, resisted, we may properly act on it as evidence. .....
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