Court : Mumbai
Reported in : 2002(2)ALLMR758; 2002(3)BomCR678
..... the sessions court, the disqualification was not stayed. he submitted that the facts of the present case were entirely different and that sub-clause (2) of section 12 of the bombay local fund audit act, 1930, specifically provided that amount did not become due and payable, as long as there was no final adjudication by the state government.13. mr. s.g. jagtap, learned counsel ..... court, no amount was due and payable and, therefore, he had not committed any act, whereby he has liable to be disqualified as per the provisions of the said act.10. shri madkholkar, learned counsel appearing on behalf of the petitioner, further submitted that section 12 of the bombay local fund audit act, 1930 laid down the procedure for the recovery of the surcharges and the charges.section ..... 12 reads as follows:(1) every sum certified by the commissioner to be due from any person under sub-section (1) of section 11 shall be paid by such person into the treasury or bank in which the funds of the local authority concerned are ..... the petitioner and held that the petitioner was disqualified from contesting the election. in view of section 16(1)(h)(a) of the audit act. he further held that the commissioner while exercising power under section 11 of the audit act, had passed an order fixing a surcharge upon the petitioner and that the said amount was not paid and, therefore, he was a .....Tag this Judgment!
Court : Mumbai
Reported in : 2009(3)BomCR719; 2009(4)BomLR1451; 2009(2)MhLj925; 2009(3)AllMR40
..... council after the presentation of bill therefor to him under section 150: or(ha) has not paid any sums due, whether surcharged or charged, under the provisions of the bombay local fund audit act, 1930 bom. xxv of 1930:)(i) save as hereinafter provided, has directly or indirectly, by himself or his partner, any share or interest in any work done by order of a council or ..... words .has constructed or constructs. need to be understood in this background. the learned single judge further held that section 16(1d) of the bombay municipal corporation act and provisions of section 44(1)(e) of the act can not be treated as pari materia provisions and, therefore, interpretation of section 16(1 d) by the learned single judge would not be relevant ..... the words .has constructed or constructs. need to be understood in the background of the provisions of section 44(1)(e) of the act and that the interpretation of section 16(1 d) of the bombay municipal corporation act by learned single judge in edwin britto's case would not be relevant for interpreting the words .has constructed or constructs. used in section ..... brittos's case (supra) is attracted in the present case. in the said case, the learned single judge of this court considered the scope of section 16(1 d) of bombay municipal corporation act, 1988 and held that whether the construction was prior to election or not was not significant and disqualification under section 16(1 d) of the .....Tag this Judgment!
Court : Mumbai
Reported in : 158ITR742(Bom)
..... to the control or management of which the local authority is legally entitled and includes the ..... local fund' as envisaged by section 3(31) of the gc act. in this connection, useful reference may also be made to certain other relevant provisions. the bombay local fund audit act, 1930, defines 'local authority' as well as 'local fund'. 'local authority' means local authority as defined under clause (26) of section 3 of the bombay general clauses act, 1904 (bgc act), and includes several institutions. 'local fund' means any fund ..... similar rules; (ii) the revenue of any body which may be specially notified by the government as such.'12. the bombay financial rules, 1959, in clause 183, explains the term 'local fund' thus :'revenues administered by bodies which by law or rule having the force of law come under the control of the ..... local fund, are the two issues.5. the first unavoidable exercise would be to examine the scheme of the apmc act which is the source of its life and existence. before the apmc act was brought on the statute book, there operated in the field in various regions which now form the state of maharashtra (a) bombay agricultural produce market act .....Tag this Judgment!
Court : Mumbai
Reported in : 1985(1)BomCR357
..... of which the local authority is legally entitled and includes the proceeds of any case, rates ..... the bombay general clauses act, 1904, (bgc act), and includes several institutions. local fund means any fund to control or management ..... fees, can raise loans and control and management of this fund vests in the committee. clearly this is a 'local fund' as envisaged by section 3(31) of the g.c. act. in this connection useful reference may also be made to certain other relevant provisions. the bombay local fund audit act, 1930, defines 'local authority' as well as 'local fund'. local authority means local authority as defined under clause (26) of section 3 of .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1972SC999; (1972)1SCC233; 2SCR686
..... corporation and other matters specified therein. para i of part i of that appendix is in the following terms :references in any enactment other than the bombay district municipal act, 1901, the bombay municipal boroughs act 1925, and the bombay local fund audit act 1930 in force on the date immediately preceding the appointed day in a city or in any rule, order, or notification made or issued thereunder' and ..... in force on such date in the said city to municipal districts municipal boroughs, municipalities or borough municipalities constituted under the bombay district municipal act 1901 or the bombay municipal boroughs act ..... adajan had a gram panchayat. on january 16, 1970 a notification was issued by the state government under section 3(3) of the bombay provincial municipal corporations act 1949, to be referred to as the 'corporations act' by which the local areas of rander and adajan were included within the limits of the surat municipal corporation. this was followed by a notification dated january .....Tag this Judgment!
Court : Gujarat
Reported in : (1967)8GLR359
..... various sources from which the fund shall be constituted. as pointed out in baburao shantaram's case ..... chagla c. j., these two sections are of no assistance in determining the scope and ambit of the expression 'local fund'. in the local fund audit act, 1930, actually a definition of that expression is given which is much wider than the definition which is given in the bombay local boards act. but, there also, as pointed out in the same judgment, no help can be derived, because, in order ..... defined in the general clauses act. in baburao shantaram's case, already referred to, chagla c. j. has referred to the definitions of that expression given in two bombay enactments. -the bombay local boards act, sections 74 and 75, and the local fund audit act, 1930. section 74 of the bombay local boards act says that, in each district there shall be a fund which shall be called a local fund, and section 75 enumerates the .....Tag this Judgment!
Court : Mumbai
Reported in : (1935)37BOMLR955
..... acquisition of his land on the ground inter alia that the acquisition was illegal. his objection was overruled and a notification was issued under section 6 of the act. section 6-provides-when the local government is satisfied that any particular land is needed for a public purpose, or for a company, a declaration shall be made to that effect...' and sub ..... -section (3)-the said declaration shall be conclusive evidence that the land is needed for a public purpose or for a company.after issuing a valid notification the local government has jurisdiction to direct the collector to take order for the acquisition of the land. in consequence of this notification the acquiring officer commenced proceedings to determine the amount ..... in this court. the respondent waited to see the result of the appeal. in 1930 it was decided by a bench of this court that a co-operative society registered under bombay act viii of 1925 was not: a society registered within the meaning of the co-operative societies act of 1912 and was not a company within the meaning of section 3(e ..... 3 (e) of the land acquisition act shall be read as a reference to the bombay co-operative societies act, 1925, and that in consequence a society registered within the meaning of the bombay co-operative societies act, 1925, is a ' company ' within the meaning of the land acquisition act. in consequence, it is now permissible and legal for the local government to acquire lands compulsorily for .....Tag this Judgment!
Court : Mumbai
Reported in : (1960)62BOMLR884
..... next contention of mr. jahagirdar is that since the liability of the petitioners in the present case has been found in the audit objection under the bombay local fund audit act, the machinery provided under the local funds audit act can alone be availed of by the municipality in having the liability fixed on the petitioners and also for the purpose of ..... bombay local fund audit act, although the liability may have been discovered in the audit of the accounts of the municipality under the provisions of the bombay local fund audit act, 'we also do not agree with mr. jahagirdar when he says that the liability having been discovered under the provisions of the local fund act can only be proceeded against by following the machinery provided by the local fund act. under section 8 of the bombay local fund audit act ..... urged that the provisions of the bombay local fund audit act preclude the municipality from taking steps to recover the amount in respect of which audit objections are taken except by following the procedure which is provided under the bombay local fund audit act. it is is no doubt true that under section 11 of the bombay local fund audit act, the commissioner has been given ..... as if it was an amount decreed by the court in favour of the collector. but the fact that this procedure is provided under the bombay local fund audit act does not, in our view, preclude the municipality from proceeding to recover the amount by issuing notices to the persons concerned calling upon them to .....Tag this Judgment!
Court : Mumbai
Reported in : AIR1959Bom458; (1959)61BOMLR1299; ILR1959Bom1730
..... action against the members of the corporation who voted for the resolution to refund the amount under the c.p. and berar local fund audit act. now under this act the examiner of local fund accounts is empowered to report to the commissioner that an expenditure has been wrongly incurred or a payment has been wrongly made. ..... to refund that amount to the corporation or the local body. there does not appear to by any provision in the act under which a citizen is entitled to move the government. under the act the initiative can be taken only by the examiner of local fund accounts and no one else. in these circumstances ..... s orders were necessary. it seems that the petitioner did not expect that the proposed move of the corporation would be accepted by the government of bombay or the union government. in these circumstances we do not think that the delay is inexcusable. we therefore overrule mr. phadke's first contention.5 ..... two delegates. we realize that there is not much time left for the delegates to leave. mr. phadke says that they would have to leave bombay today by air to enable them to attend the congress. even so, we do not think that this is a case where the petitioner has ..... be of 'public interest' to members of the medical profession, engineers, architects, health officers, public health nurses, etc. therefore, it is clear that local bodies in india can but play only an insignificant part at this function. the knowledge to be gained or information to be obtained at the congress must .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Madras
Reported in : (1987)20ITD439(Mad.)
..... were incurred by the official liquidator in accordance with the companies (court) rules framed under the companies act and that the official liquidator had maintained the accounts which were audited by the examiner of local fund accounts and which were approved by the high court. thus, there can be no dispute about the ..... ito v. smt. vijayalaxmi n. mafatlal  sot 581 (bom.) is in favour of the assessee. we, therefore, respectfully follow the decision of the bombay high court in h.h. maharani shri vijaykwerba saheb of morvi's case (supra) and the decisions of the tribunal in the case of gannon dunkerley & co ..... securities'. the ito rejected the claim, but it was allowed by the tribunal. while affirming the order of the tribunal, their lordships of the bombay high court held that if an assessee had no option except to incur an expenditure in order to make the earning of the income possible, then ..... may be, there must be a connection or nexus between the expenditure incurred and the income earned. their lordships relied on an earlier decision of the bombay high court in bai bhuriben lallubhai v. cit[ 1956] 29 itr 543. in the said case the assessees who were the trustees had to borrow ..... right in allowing the expenses claimed by the official liquidator as admissible under section 57 (iii). shri r. vijayaraghavan further relied on the decision of the bombay high court in the case of cit v. h.h. maharani shri vijaykuverba saheb of morvi  100 itr 67 and contended that this decision .....Tag this Judgment!