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Judgment Search Results Home > Cases Phrase: wealth tax act 1957 section 35b failure to furnish returns of net wealth Sorted by: old Court: mumbai Page 3 of about 33 results (0.146 seconds)

Sep 16 1907 (PC)

In Re: Hormasji Framji Warden and in Re: Hirjibhai Bomanji Warden

Court : Mumbai

Reported in : (1907)9BOMLR1203

..... that cases much older than those i shall cite may be found; all of which appear to prove, that if the testator has manifested a general intention to give to charity, the failure of the particular mode in which the charity is to be effectuated shall not destroy the charity; but if the substantial intention is charity the law will substitute another mode of diverting the property ..... made to me in chambers to sanction r this scheme i adjourned the matter into court for the purpose of recording evidence and i directed copy of the first petitioner's affidavit to be furnished to the present acting advocate general inviting him to assist the court by favouring me with his views when the matter should come on for argument, on the 10th of august evidence was taken and on the ..... it seems to me that all right-minded charitably inclined people would be encouraged to devote a portion of their wealth to the charities that recommend themselves most to their minds, more readily, if they knew that in case after their deaths a particular charity established by them ceased to ..... useless institution and that it was not expedient or desirable to compel the trustees to expend the trust funds in carrying out an object which was no longer useful or beneficial to the section of the community for whose benefit the testator had set apart his moneys.43. ..... more especially where charity funds are concerned- as an invitation to unnecessary litigation the effect of which would be to tax charity funds with more costs. .....

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Dec 02 1907 (PC)

Jamshed K. Tarachand Vs. Soonabai

Court : Mumbai

Reported in : (1908)10BOMLR417

..... but the hope or belief that in some 'shape or form, here or hereafter, a man's good works will follow him-an ingredient of selfishness in that sense-enters into almost every act of charity ; and if the act is done in the belief that it will benefit others, for example, in the belief that ho who gives to the poor lends to the lord-it can be none the less charitable ..... , any of the purposes were charitable seems to have been one of academic interest in the case in view of the fact that owing to the will not being executed and deposited in the manner required by section 105 of the indian succession act all bequests for a religious or charitable use would be void.33. ..... are prayers offered to god to propitiate his anger, to return thanks for his benefits and to bring down his blessings ..... the plaintiff's counsel has furnished me with notes of the judgment taken by counsel, and what they show makes it still harder for me to reconcile what the learned judge is taken down as having found on the ..... circumstances, i can make, is that the costs of all parties appearing before me be paid out of the trust property-those of the advocate-general being taxed between attorney and client. ..... costs of his clients and argued that ms clients were trustees, and as such were entitled to have their costs paid out of the funds taxed as between attorney and client. ..... costs to be taxed as if this originating summons had ..... great judgment he delivered in the house of lords in the case of the commissioners of income tax v. .....

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Dec 02 1907 (PC)

Jamshedji Cursetjee Tarachand Vs. Soonabai and ors.

Court : Mumbai

Reported in : 1Ind.Cas.834

..... are six in number:(1) asodat (presents to priest),(2) supply of sandalwood to temples,(3) performance of baj rajgor and muktad ceremonies,(4) distribution of alms to deformed,(5) outlays on death of relations, and(6) good and charitable acts.of those only numbers 1, 2 and 4 can be held legal and valid.baj rojgar and muktad are only prayers for the death which have been held to be invalid purposes by several decisions of the court ..... of the purposes were charitable seems to have been one of academic interest in the case in view of the fact that owing to the will not being executed and deposited in the manner required by section 105 of the indian succession act all bequests for a religious or charitable use would be void.32. ..... prayers offered to god to propitiate his anger, to return thanks for his benefits and to bring down his ..... the plaintiff's counsel has furnished me with notes of the judgment taken by counsel, and what they show makes it still harder for me to reconcile what the learned judge has taken down as having found ..... can make, is that the costs of all parties appearing before me be paid out of the trust property--those of the advocate-general being taxed between attorney and client. ..... his clients and argued that his clients were trustees, and as such were entitled to have their costs paid out of the funds taxed as between attorney and client. ..... costs to be taxed as if this ..... delivered in the house of lords in the case of the commissioners for special purposes of income tax v. .....

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May 14 1908 (PC)

Radha Prosad Mullick Vs. Ranimoni Dassi

Court : Mumbai

Reported in : (1908)10BOMLR604

..... the learned counsel for the respondents strongly relied on section 82 of the indian succession act, 1865, which provides that 'where property is bequeathed to any person, he is entitled to the whole interest of the testator therein, unless it appears from the will that only a restricted interest was intended for him. ..... under the circumstances, the costs of the appeal, tax as between solicitor and client, must be paid out of the estate.

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Jul 22 1908 (PC)

Emperor Vs. Bal Gangadhar Tilak

Court : Mumbai

Reported in : (1908)10BOMLR848

..... criticism of government measures, and of administrative and executive action of government and they give perfect freedom to journalists, to publicists, to orators and public speakers,-perfect freedom to discuss the measures of government, to discuss the administrative acts of government, to disapprove of them, to attack them and to use forcible language if necessary and do every thing legitimate and honest in bringing before the public or in bringing before the government the fact that their measures ..... offences charged against the accused are offences of a public or political nature ; and in order to guard against frivolous or vexatious prosecutions started by irresponsible parties under this section the law guards and protects journalists, publicists, and public speakers from such frivolous or vexatious prosecutions by providing that no such prosecution shall be undertaken except with the sanction ..... them, see what effect they produce on your minds and if you think these are the articles that are legitimate articles that a journalist can write without transgressing the provisions of section 124a by all means return a verdict of not guilty in favour of the accused. ..... jury, i am afraid, gentlemen, your patience has been sorely taxed during the eight days which this trial has taken. ..... ''unless' a beginning be made to divide wealth and authority with the subject, with greater liberality than was shown by the moguls, england will not henceforward be able to carry on the administration, .....

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Jul 23 1908 (PC)

In Re: Esufali Salebhai

Court : Mumbai

Reported in : (1908)10BOMLR994

..... there is no difficulty in government resuming possession within a year by giving notice; but in the case of lands let out for a term of years it is difficult to see how the government can take action under the land acquisition act if it desires to put an end to the term, unless the words 'the compensation payable for the land' in section 11 canbe paraphrased into compensation for those interests in the land which are not vested in government. ..... the amount offered should be the same amount as the compensation which the collector thinks should be allowed for the land under section 11 but the fact that the two amounts do not correspond is a technical fault which should not affect the operative part of the award.16. ..... by a declaration published in the local government gazette of the 6th november 1902, under section 6 of the land acquisition act, the local government notified their intention of acquiring certain land fronting on parel road for a public purpose. ..... if the market value has to be ascertained from the income of the land, the government demand, whether it be called pension tax, quit and ground rent or toka provided it be permanent, must be treated as an outgoing before the net income is capitalized. ..... but as far as i can gather the rent paid to government has not been treated as an outgoing and deducted before the net rents were capitalized. ..... the government demand is a tax on the land and not an interest in the land. .....

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Sep 10 1908 (PC)

Monosseh Jacob Monosseh Vs. Shapurji Hormusji Harver

Court : Mumbai

Reported in : (1908)10BOMLR1004

..... . it is necessary, however, to observe that this is not the case of a man who having nothing at all is under the delusion that he is possessed of great wealth, but rather the case of a man who having become unexpectedly entitled to a considerable sum of money exaggerated the amount which would come to his hands and the position in the world to which he would be able to attain ..... therefore if one party seeks to enforce a contract which is void under section 12 of the contract act on account of the absence of capacity to contract in the other contracting party, it is not permissible to give equitable relief however statutory relief can be given under sections 38 and 4 of the specific relief act when rescission of a contract is asked for on this ground. ..... . i am not satisfied that he had the delusion of wealth before he became a residuary legatee under his sister's will, and the sudden access of what no doubt was considerable wealth, coupled with his weak state of health and the conditions under which he lived, may have given rise to delusions of wealth and grandeur and the fear that his relatives wished to poison him ..... . it was never overdrawn where assupposing the delusion of wealth existed one would expect to find him distributing cheques for large amounts beyond his ..... ago (1902 or 1903) defendant rushed into the chief presidency magistrate's court one day in an excited condition and made some rambling statements about his family wanting to poison him and get at his vast wealth .....

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Jan 26 1909 (PC)

Hiralal Icchalal Majmundar Vs. Narsilal Chaturbhujdas Desai

Court : Mumbai

Reported in : 2Ind.Cas.469

..... depart from the law laid down in the three cases of this court above mentioned without the authority of a full bench ruling on the point; but as the law has been settled by the transfer of property act for mortgages after 1893 and the number of mortgages prior to that in which this condition occurs must be comparatively small, i do not think it desirable to refer the question to a full bench and 1 adhere to ..... but it is urged for the respondent mortgagee that they are not acknowledgments within the meaning of section 19 of the limitation act (xv of 1877) because (1) their language is equivocal, (2) they are not addressed to the mortgagor, (3) they do not touch the entirety of the property, (4) such admissions as they contain were not made by the mortgagee with ..... the absence of the words in the absence of any contract to the contrary,' which are to be found -in some of the other sections, makes it obvious that no agreement of the kind now in question, which compels the mortgagor to redeem only after payment of a debt not due upon the mortgage, shall be given effect ..... the argument that these are not acknowledgments within the meaning of section 19 of the limitation act because they are no more then signatures to the description by government of the status of the signatories as mortgagees ignores the presumption which we ought to make in such cases that the persons who affixed ..... of costs will be determined on the return.heaton, j.12. ..... have been further reduced by deducting income tax. .....

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Apr 05 1909 (PC)

Chunilal Pranshankar and Bhogilal Valabhram Vs. Surajram Haribhai

Court : Mumbai

Reported in : 3Ind.Cas.765

..... is relied upon:when the bride-groom receives a maiden after having given as much wealth as he can afford to the kinsmen and to the bride herself according to his own will, that is called the asura rite.14. ..... there vijnaneshawara and nilakantha respectively refer to a text of manu, which says that if at a partition in a joint family, consisting of two or more brothers, the elder or eldest deceive theyounger brother or brothers by concealing any part of the joint wealth, he (the elder or eldest) shall be punished by the king, and deprived of his share. ..... a text of yajnyavalkya mandlik's hindu law, page 169, sections 63 and 64 mentions the paternal relations as being charged with the duty. ..... according to the shastras, the giving of a girl in marriage is a pious act, and even a person who is in no way related to her may so give her, if-she has no relations, or if, there being relations, they are unwilling-'to discharge that duty. ..... xxv, page 81, section 31. ..... , the district court of ahmedabad appointed her maternal grandmother raliata and her maternal uncle chunilal guardians of her person, and the nazir of the court guardian of her property, under the guardians and wards act. .....

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Nov 01 1909 (PC)

The Government of Bombay Vs. Esufali Salebhai

Court : Mumbai

Reported in : (1910)12BOMLR34

..... the collector to determine ' the value of the land', to state in his award its area and 'the amount of compensation which should be allowed for the land,' and because under sections 15 and 23, the collector and the court are bound to determine the amount of compensation with reference to 'the market value of the land,' the plain intention of the legislature appears to be that what they had in view as ..... for upon what grounds are we asked to take this severely technical view of the provisions of the act stated briefly, the argument is that, under the act, government cannot acquire what is already their own property; that the land here being government's, government are not 'persons interested' within the meaning of section 3 (b); that when once the compensation due for the whole property, land and buildings, has been ascertained, that whole ..... on the other hand, all serious difficulty is removed if once it by conceded that the combined interests held apart from government are in such a case as this the ' land ' to be acquired within the meaning of section 3 of the act, and, in my opinion, there is nothing in the act or the decisions which prohibits the adoption of this view in the state of facts now before us. ..... whether the government demand, called assessment or pension tax, or quit-rent, or ground rent, is in reality a tax or rent, is a difficult problem, which has given rise to serious controversy among statesmen and political economists. ..... thinks the demand in such cases is a tax. .....

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