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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: mumbai Page 1 of about 28,168 results (0.098 seconds)

Jan 19 1912 (PC)

Emperor Vs. Kanji Shivaji

Court : Mumbai

Reported in : (1912)14BOMLR137

batchelor, j.1. this is an appeal against an acquittal, and though the arguments have run to a considerable length, i am myself of opinion that the case is really a simple one. it appears to me that the learned judge below involved himself in detail to such an extent that his attention was diverted from the cardinal points in the case. i regret to have to add that in my opinion the judgment is inaccurate in several statements as to the effect of the evidence, and that the strictures which the learned judge allowed himself to pass upon the committing magistrate cannot be justified and should not have been made.2. i note that counsel for the respondent has not attempted to support the acquittal on the grounds on which it was rested by the sessions judge, but has restricted himself to this contention, that whatever inaccuracies may be found in the judgment, they did not operate to the prejudice of the crown case against the particular respondent now before us.3. then it was urged upon us that we are here confronted with a finding of the learned sessions judge, concurred in by two assessors, and we are invited to pause before upsetting such a decision, arrived at by the tribunal which had the witnesses before it. full allowance must, no doubt, be made for the advantage which, in this respect, was possessed by the lower court. at the same time the government of bombay have the right to appeal, and we are bound to form our opinion upon the evidence. this, moreover, is not a case .....

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Jan 25 1912 (PC)

Emperor Vs. Imankhan Rasulkhan

Court : Mumbai

Reported in : (1912)14BOMLR141

1. we must reverse the convictions and sentences in both these cases on the preliminary ground raised before us by mr. shah in support of the appeal that the court below could not take cognizance of the offence under section 498, indian penal code, because there was no complaint as required by the provisions of section 199 of the code of criminal procedure. what happened was that the original complaint was made to the police. the police sent up the complaint to the magistrate charging the accused with offences under sections 366 and 379, indian penal code. the magistrate commenced his inquiry on these charges. there was no charge formulated against the accused under section 498 at the beginning of the inquiry. the first witness examined was the complainant. it may be that certain statements made in the deposition amounted to an offence under section 498, but that was the statement .of the complainant made as a witness. it could not be said to be a complaint within the meaning of clause (h/) of section 4 of the criminal procedure code. the intention of the legislature plainly is (that in a case of adultery committed with a married woman, it is the husband who is the aggrieved person, and he must take the initial steps by means of a complaint made to a magistrate before the latter can take cognizance of the offence under section 498/ here the complainant had made no complaint to the magistrate as required by law. on this preliminary ground, therefore, the conviction and .....

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Mar 20 1912 (PC)

Dossabhai Bejanji Motivala Vs. the Special Officer, Salsette Building ...

Court : Mumbai

Reported in : (1912)ILR36Bom599

..... of 15 per cent. over all. there will be interest at 6 per cent. from the date of taking possession until payment under section 84 of the act.19. the appellant to have his costs throughout.20. appeal no. 214 of 1910 is dismissed.heaton, j.21. i concur in the conclusion at which ..... out that if the view presented to us by government is to prevail, the result is simply this : that after the enquiries laid down by the act have been made and concluded it is open to the government to interpose, to set those inquiries at nought, and to substitute for the special collector's ..... the rate of rs. 4 per acre for khajan, and i therefore make my award accordingly.6. from this enforced order made by the collector under the act the present appellant made a reference to the district court. the district court, however, declined to raise the compensation money beyond the sum of rs. 14 per ..... the land. this officer was at the time mr. e.h. waterfield who proceeded to institute the enquiries and conduct the procedure prescribed by the land acquisition act. as the result of his enquiries he concludes his judgment in these words. 'i therefore propose to award in the present case compensation for the khajan land ..... answered in the negative.2. it arises in the following state of facts. some 1,738 acres of khajan land were decided to be acquired under the act. the present appellant before us is concerned with 1,318 of those acres, the balance belonging to another claimant, who has preferred a similar appeal.3. .....

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May 03 1912 (PC)

Merwanji Mancherji Cama Vs. the Government of Bombay

Court : Mumbai

Reported in : (1914)16BOMLR55

shaw, j.1. hypothetical building schemes are the usual basis of valuation in the case of building land. i can say this from my own experience of such cases. the ordinary course will be to call a surveyor who will say that in his opinion the land is worth so much. when asked for his reasons he will proceed to unfold his scheme, saying that he values it at so much because an owner, by expending so much on buildings of such and such a description, can realise such and such a rent, which when capitalized will be worth the sum named by him. in cross-examination, the surveyor's scheme will or course have to be tested in all its details. but the scheme is certainly admissible in evidence and a proper mode of valuation.]macnaghten, j.2. i am of the same opinion. hypothetical building schemes seem to me to be the most obvious basis of valuation in cases like these. of course the weight to be attached to such a scheme is a question for the tribunal hearing the case.3. the other law lords also concurred in the above expression of opinion.erle richards, j. 4. in view of such an expression of opinion by your lordships, i will not contest the point. i do, however, submit that your lordships will lay down that schemes of an extravagant nature (and i submit the present scheme is such) ought to receive no attention at all from the court.macnaghten, j.5. their lordships' view certainly is that the evidence was admissible and ought to have been considered by the court. this board is strongly of .....

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Jun 17 1912 (PC)

Lakshmanrao Krishnaji Limaye Vs. Balkrishna Rangnath and ors.

Court : Mumbai

Reported in : (1912)ILR36Bom617

..... however, is not a sound contention. it is true that the government notification exempted certain districts from the operation of section 59 of the transfer of property act with effect from the 1st of january 1893, and the present case comes from one of those districts. but the government notification cannot have a higher operation ..... of june 1908 government had by a notification exempted certain districts, including the district of poona, from the operation of section 59 of the transfer of property act and given that notification a retrospective effect from the 1st of january 1893. the court having rejected the review application, the plaintiff brought the suit, which has ..... subordinate judge, holding that the plaintiff's bond was void and therefore inoperative for -want of attestations as required by section 59 of the transfer of property act. the result of that litigation, therefore, was that the defendants acquired as against the plaintiff a vested right under the decree of this court in second appeal ..... that the plaintiff's bond was invalid and unenforceable, because it was not attested by two witnesses, as required by section 59 of the transfer of property act. the plaintiff then brought a regular suit to get rid of the effect of the order passed by the subordinate judge in 'the miscellaneous proceeding. that was ..... narayan chandavarkar, acting c.j.1. this second appeal raises the question of res judicata under the following circumstances. on the 8th of september 1893 defendants nos. .....

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Jun 18 1912 (PC)

Bai Gulab Vs. Thakorelal Pranjivandas

Court : Mumbai

Reported in : (1912)ILR36Bom622

..... that the indian majority act has not affected the rule of hindu law on the question of minority so far as the competency of a hindu to make a gift inter vivos is concerned. that ..... that law, she was competent to make a will.3. but the indian majority act has modified the hindu law on the question of minority except in respect of dower, divorce, marriage and adoption.4. it is argued, however, by mr. shah for the appellant ..... that property.2. but it is argued in the present case that though the testatrix, having been under eighteen years of age, was a minor according to the indian majority act, she was more than fourteen years' old and that, therefore, under the hindu law she was not a minor. on that ground we are asked to hold that, according to .....

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Nov 07 1912 (PC)

Saiyid Abdullah Khan Vs. Saiyid Basharat Husain

Court : Mumbai

Reported in : (1913)15BOMLR432

..... of the circumstances of the property and the position of the mortgagor's family. their lordships think that the subordinate judge was right. they consider that the transfer of property act, act iv of 1882, section 65 (a), on which reliance was placed (whatever the construction of that section may be) can have no application to the present case where the mortgage ..... considered it genuine and gave effect to it. it is not necessary for their lordships to determine whether the document is genuine or not. by the provisions of the registration act (act iii of 1877) such a document being unregistered is inadmissible in evidence.5. as regards the first contention on the part of the mortgagor, which appears to have been argued ..... was executed before the date of the act, though one of the further charges was subsequent to it.11. their lordships will humbly advise his majesty that the appeals should be allowed, the orders of the high court ..... than it is in this country to contradict or vary the express and unambiguous terms of a written instrument by reference to preliminary negotiations or previous conversations. the indian evidence act is clear on the point.6. the consideration for the mortgage of 1880 was the sum of rs. 70,000. the mortgage was expressed to be for the term of .....

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Nov 26 1912 (PC)

Hassan Bakhsh Vs. Ilahi Bakhsh

Court : Mumbai

Reported in : (1913)15BOMLR436

..... deal with it for the benefit of his estate without regard to the claim advanced by or on behalf of the mahommadan community in multan.10. the punjab land revenue act, 1887, act xvii of 1887, section 44, enacts that ' an entry made in a record of rights in accordance with the law for the time being in force ...shall be presumed ..... , that three new graveyards should be provided, and that all other graveyards should be closed. the predecessor in title of the person for whom the court of wards is now acting took part in giving effect to this resolution. 4. the resolution was sanctioned by government, and in 1867 a robkar was published giving notice that if any mahommadan buried a .....

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Dec 04 1912 (PC)

In Re: Subrati Jan Mahomed

Court : Mumbai

Reported in : (1913)15BOMLR748; 20Ind.Cas.859

..... .7. under section 30 the order shall be annulled if the court approves of a proposal for a composition or for a scheme of arrangement.8. under the indian insolvency act a practice had been established in this court of allowing an insolvent to apply for leave to withdraw his petition on serving notices on all his creditors in the schedule ..... the satisfaction of the court that the debts of the insolvent have been paid in full.5. this clause is the same as section 35 (1) of the english bankruptcy act of 1883. in re keet [1905] 2 k.b. 666 it was held that to satisfy that section the 'debts ' including at least all debts which have been actually and ..... order of adjudication is annulled or he obtains his discharge.4. the court has no jurisdiction to annul the order of adjudication except in the manner provided for by the act. under section 21(1) the order can be annulled if the court is of opinion that the debtor ought not to have been adjudged insolvent, or if it is proved ..... be allowed to withdraw his petition on the ground that he has settled with his creditors.2. counsel referred to section 15, sub-section (2) of the presidency towns insolvency act (iii of 1909) but that sub-section as well as sub-section (8) of section 13 only apply to petitions which are pending before any order has been made.3 ..... conduct of the insolvent.12. this application must be refused. that it ever was made seems to be due to a failure to comprehend the change introduced by the insolvency act of 1909. .....

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Dec 05 1912 (PC)

Dharani Kanta Lahiri Chowdhuri Vs. Gabar Ali Khan

Court : Mumbai

Reported in : (1913)15BOMLR445

..... puras as land liable to the payment of ordinary rent to the zamindars. the zamindars disputed the claim. thereupon the revenue officer proceeded under the provisions of the bengal tenancy act, 1885, to hear and decide the dispute between the claimants and the zamindars. the defence of the zamindars was that the sanad upon which the claimants relied was a forgery ..... as to the right to the possession of the seven puras of land arose out of an application which was made in 1891 under section 103 of the bengal tenancy act, 1885, by the then zamindars of mauzah sahildeo to have lands in mauzah sahildeo measured and a record of rights prepared. the zamindars of 1891 are represented in this appeal .....

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