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Mumbai Court April 1963 Judgments

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Apr 04 1963

The Usha Prints India Private Ltd. Vs. the Employees State Insurance C ...

Court: Mumbai

Decided on: Apr-04-1963

Reported in: AIR1964Bom94; (1963)65BOMLR701; ILR1964Bom187; (1963)IILLJ544Bom

Patel, J.1. These two appeals arise out of applications made by the Employees' State Insurance Corporation, Bombay, to recover from the appellants before us various sums of moneys as employees' contribution to the insurance fund for two different periods. 2. Appeal No. 476 arises out of an application No. 39 of 1960 whereas Appeal No. 477 arises out-of application No. 130 of 1960. In the first application the claim is Rs. 11, 877 for the period) commencing from 29th September 1957 to 31st October 1959 and in the Second the amount claimed is Rs. 5382.50 nP. for the period commencing; from 2nd of November 1959 to 3otb September 1960. 3. The allegation is that in one compound the two following factories are working, Usha Dyeing, Bleaching and Printing Mills (Private) Ltd., and Usha Prints India (Private) Ltd., and they constitute one factory as denned in Sub-section (12) of Section 2 of the Employees' State Insurance Act, 1948. Usha Dyeing, Bleaching and Printing Mills (Private) Ltd., whi...


Apr 04 1963

Usha Prints (India) (Private) Ltd. Vs. Employees' State Insurance Corp ...

Court: Mumbai

Decided on: Apr-04-1963

Reported in: [1963(7)FLR369]; 1963MhLJ962

Patel, J. 1. These two appeals arise out of applications made by the Employees' State Insurance Corporation, Bombay, to recover from the appellants before us various sums of moneys as employee's contribution to the insurance fund for two different periods. 2. Appeal No. 476 arises out of an Application No. 39 of 1960 whereas Appeal No. 477 arises out of Application No. 130 of 1960. In the first application the claim is Rs. 11,877 for the period commencing from 29 September, 1957 to 31 October, 1959 and in the second the amount claimed is Rs. 5,382.50 for the period commencing from 2 November, 1959 to 30 September, 1960. 3. The allegation is that in one compound the two following factories are working : Usha Dyeing, Bleaching and Printing Mills (Private), Ltd., and Usha Prints (India) (Private), Ltd., and they constitute one factory as defined in Sub-section (12) of S. 2 of the Employees' State Insurance Act, 1948. Usha Dyeing, Bleaching and Printing Mills (Private), Ltd., which we will...


Apr 04 1963

Babulal Onkarmal and Co. Vs. the State of Bombay

Court: Mumbai

Decided on: Apr-04-1963

Reported in: [1964]15STC598(Bom)

Desai, J.1. The question involved in this reference is whether the applicants are dealers as defined in section 2(6) of the Bombay Sales Tax Act, 1953, and liable to registration. 2. The applicants M/s. Babulal Onkarmal & Co. are a concern engaged in the business of ginning and pressing cotton in the factory owned by them. In the process of ginning and pressing of the cotton and converting it into bales of cotton, they utilise hessian and iron hoops, which they purchase. These hessian and iron hoops used in the pressing and making of the cotton bales go the customers along with the bales. The turnover of the purchases of hessian and iron hoops made by the applicants and utilized in their business exceeded the limit of Rs. 25,000 a year. The applicants under section 27 of the Bombay Sales Tax Act of 1953 applied to the Additional Collector of Sales Tax to determine whether the applicants were dealers within the meaning of section 2(6) of the said Act and whether they were liable for reg...


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