Mumbai Court June 1971 Judgments
Rajan Naginds Doshi and anr. Vs. British Burma Petroleum Co. Ltd. and ...
Court: Mumbai
Decided on: Jun-30-1971
Reported in: [1972]42CompCas197(Bom)
ORDERNain, J. 1. This is a petition by three of the shareholders of the British Burma Petroleum Co. Ltd. (hereinafter referred to as 'the company') for winding up the company. There three shareholders hold between them input 148 shares of the company of the face value of about Rs. 300. They are however supported by 210 other shareholders who hold shares of the value of over one lakh of rupees. The petition is opposed by the company and 1,682 shareholders holding shares of the value of about 30 lakhs of rupees. The petition has come up before me for admission, but has been argued in great detail and as if it were fixed for final hearing. 2. Most of the facts relevant to this petition are not in controversy and may be briefly stated. The company was incorporated in England on 31st August, 1910. It has a place of business and its head office in Bombay. Its authorised capital is 200 lakhs shares of the nominal value of 1 s. 6 d. each. Its issued and paid up capital is 37,50,000 shares, and...
Tag this Judgment!Commissioner of Sales Tax Vs. Patel India Pvt. Ltd.
Court: Mumbai
Decided on: Jun-30-1971
Reported in: [1971]28STC516(Bom)
ORDERMody, A.C.J. 1. In this application, which is under section 34(2) of the Bombay Sales Tax Act, 1953, the petitioner prays for a direction for having two questions of law referred to this court. The two questions, as framed, are, without a doubt, questions of law as they involve the construction of a contract in writing. Both the questions turn on a determination whether the contract, on its true construction, was a contract for sale of goods or whether it was for a work of art. The contract is entered into between the Central Government and a dealer under which the dealer agreed to shoot, direct, produce, edit, title and in all respects complete a 33 mm. talkie-film on the subject of handloom industry, with background music and commentary in Hindi, of the length of about 2,000 ft. and after completion to deliver to the buyer the original picture negative, sound track, etc., of that film. The contract contains several terms as to what the film was to contain and for checking, super...
Tag this Judgment!Commissioner of Sales Tax, Maharashtra State, Bombay Vs. Associated El ...
Court: Mumbai
Decided on: Jun-30-1971
Reported in: [1971]28STC531(Bom)
ORDERChandrachud, J. 1. The respondents, who are registered dealers under the Central Sales Tax Act, 1956, carry on business in electrical goods. They supplied such goods to their customers outside the State of Maharashtra but the Sales Tax Officer assessed them on the footing that they had acted merely as agents of the buyers while importing the goods. The contention of the respondents that the sales were effected by them during the course of import was rejected. It must be mentioned that the respondents used to submit tenders to the buyers and the latter in turn used to place orders with the respondents. The goods thus sold to the buyers were to be imported by the respondents from the United Kingdom. The buyers obtained import licences in their own names but gave letters of authority to the respondents to enable them to import the goods. The respondents imported the goods from the United Kingdom, cleared the goods from the customs barrier at Bombay and despatched them to their destin...
Tag this Judgment!The Commissioner of Sales Tax, Maharashtra State, Bombay-10 Vs. Hindus ...
Court: Mumbai
Decided on: Jun-30-1971
Reported in: [1972]29STC99(Bom)
ORDERChandrachud, J.1. Respondents who are registered dealers under the Bombay Sales Tax Act, 1953, had claimed deductions under section 9(1) and the proviso to section 8(b) of the Bombay Sales Tax Act, 1953, in their return for the year 1955-56. On the 14th of October, 1961, the Sales Tax Officer called upon them to produce the declarations in the prescribed form or their duplicates in support of the claim. Being unable to do so, respondents produced consolidated declarations containing the various particulars mentioned in the prescribed form. The consolidated statement has been accepted in support of the claim made by the respondents. 2. The first of the two questions sought to be raised on this petition is whether the evidence produced by the respondents could be admitted in support of the deductions claimed by them. We see no substance in the point raised on behalf of the department. Section 8(b) of the Sales Tax Act, 1953, provides, briefly, that there shall be deducted from the t...
Tag this Judgment!Commissioner of Sales Tax, Bombay Vs. Siemens Engineering and Manufact ...
Court: Mumbai
Decided on: Jun-29-1971
Reported in: [1971]28STC528(Bom)
ORDERChandrachud, J.1. In substance, the question which the High Court is being asked to determine in this proceeding is whether the Sales Tax Tribunal was justified in extending the time prescribed for filing an appeal to the Appellate Assistant Commissioner of Sales Tax. 2. The Sales Tax Officer assessed the respondents by an order dated 6th October, 1965, which was served on them on the same day. Section 55(4) of the Bombay Sales Tax Act, 1959, prescribes a period of 60 days for filing an appeal to the Appellate Assistant Commissioner. This period expired on the 5th of December, 1965. The respondents filed an appeal to the Appellate Assistant Commissioner on he 29th of April, 1966, which was apparently beyond time by more than four months. The Assistant Commissioner dismissed the appeal on the narrow ground that it was barred by limitation. The respondents carried an appeal from that decision to the Sales Tax Tribunal which has taken the view that the respondents had sufficient caus...
Tag this Judgment!The City of Nagpur Corporation Vs. Sukhanandan Mahabir Ahir
Court: Mumbai
Decided on: Jun-22-1971
Reported in: (1972)74BOMLR383; 1971MhLJ783
Gatne, J.1. The question referred to this Division Bench in these three appeals is:Whether the provisions of Rule 20 of the Prevention of Food Adulteration Rules, 1955, are mandatory in character and whether even where less formalin has been added and the samples have been found to be fit for analysis the report of the Public Analyst could be ignored merely on the ground that there is no strict compliance with the requirement of Rule 20 of the Rules? 2. Before we proceed to answer this question, it is necessary to mention a few facts. The accused in these three cases were all prosecuted for an offence punishable under Section 7(i) read with Section 16(1)(a) of the Prevention of Food Adulteration Act, 1954. So far as the accused in the first case is concerned, cow's milk was purchased from him for analysis on March 20, 1968 on payment of the necessary price by the Food Inspector of the Municipal Corporation of Nagpur. As soon as the milk was purchased, it was divided into three portions...
Tag this Judgment!The City of Nagpur Corporation Vs. Sukhanandan S/O Mahabir Ahir Etc.
Court: Mumbai
Decided on: Jun-22-1971
Reported in: 1972CriLJ535
D.G. Gatne, J.1. The question referred to this Division Bench in these three appeals is:Whether the provisions of rule 20 of the Prevention of Food Adulteration Rules, 1955. are mandatory in character and whether even where less formalin has been added and the samples have been found to be fit for analysis the report of the Public Analyst could be ignored merely on the ground that there is no strict compliance with the requirement of rule 20 of the Rules?2. Before we proceed to answer this question it is necessary to mention a few facts. The accused in these three cases were all prosecuted for an offence punishable under Section 7 (i) read with, Section 16 (1) (a) of the Prevention of Food Adulteration Act. 1954. So far as the accused in the first case is concerned cow's milk was purchased from him for analysis on 20-3-1968 on payment of the necessary price by the Food Inspector of the Municipal Corporation of Nagpur. As soon as the milk was purchased, it was divided into three portion...
Tag this Judgment!Balakrishna Bhaskar Paranjape Vs. H.R. Gokhale
Court: Mumbai
Decided on: Jun-21-1971
Reported in: AIR1973Bom32; (1972)74BOMLR508; 1972MhLJ820
ORDER1. This is an application under Rule 22 of the Rules framed by this Court in regard to Election Petitions under the Representation of the People Act, 1951, by the respondent, praying that in view of the failure of the petitioner to set forth full particulars of the corrupt practices alleged by him, his petition be dismissed in limine or in the alternative for an order directing the petitioner to give full particulars of the alleged corrupt practices and a consequential order for extension of time to file the Written Statement.2. Before I deal with the claim for particulars made by the respondent in the present application, I may dispose of the point which indeed, was the only point raised by the petitioner who appeared in person before me in regard to the present application. It was contended by the petitioner that in exercise of the Court's discretion in the matter of making an order under O. 6. R. 5. sub-rule (2) of the Civil P. C., I should postpone making any order for particu...
Tag this Judgment!Gujarat Wood Works Vs. General Kamgar Union (Red Flag) and anr.
Court: Mumbai
Decided on: Jun-18-1971
Reported in: (1971)IILLJ246Bom
Vaidya, J.1. The above petition is filed by Messrs Gujarat Wood Works, Bombay, challenging the validity of an award passed by the Industrial Tribunal in a dispute between the petitioner-firm and its workers regarding a scheme of service-gratuity and sick leave. After fairly considering all the contentions raised by the parties, the Tribunal framed the following scheme with regard to gratuity :- 'The employer shall pay gratuity to - (1) a workmen on the termination of his services - (a) on his death, (b) on account of physical or mental disability to continue in service; Explanation. - In case of death, the gratuity shall be paid to the legal heirs and successors of the deceased workman. (2) A workman who has completed service of not less that ten years, on the termination of his services - (a) by retirement on superannuation, (b) by voluntary resignation, (c) by discharge or dismissal from service; Provided that the payment of gratuity to a workman who is discharged or dismiss...
Tag this Judgment!Dadu Narayan Patil Vs. Jamnibai Ragho Patil and ors.
Court: Mumbai
Decided on: Jun-17-1971
Reported in: AIR1973Bom192; (1972)74BOMLR625; ILR1972Bom910; 1972MhLJ912
ORDER1. This is a petition by an opponent to an application made by the heir of the tenant to claim possession under Section 84 of the Tenancy Act in which an order for eviction was passed. The facts of this case are the following :2. On January 9, 1965 the present Opponent No.1 made an application under Section 84 of the Tenancy Act for obtaining possession from the present petitioner. Her contention in the application was that her husband Ragho Patil was declared to be a protected tenant of the lands in dispute. He continued to be in possession until his death in 1959. Jamnibai, the widow, was his only heir, as such she became entitled to possession of this land. She further stated that Opponent No.1 was wrongfully in possession of the property and had deprived her of her legitimate right to be in possession. She, therefore, claimed the relief for possession under Section 84 of the Bombay Tenancy Act.3. This application was contested by the petitioner on the ground that the brother o...
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