Mumbai Court January 1975 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Ambaji Traders P. Ltd. Vs. Income-tax Officer, Central Circle (iii), N ...
Court: Mumbai
Decided on: Jan-21-1975
Reported in: [1976]105ITR273(Bom); 1975MhLJ580
Chandurkar, J.1. The petitioner in this petition is challenging a notice issued under section 148 of the Income-tax Act, 1961 (hereinafter referred to as the Act), on January 10, 1967, by the Income-tax Officer, Central Circle (III), Nagpur, for reopening the assessment for the assessment year 1959-60. The petitioner is a partnership firm which commenced its business in April, 1957, and its first year of account ended on June 30, 1957, and the corresponding assessment year was 1958-59. The second accounting year was from July 1, 1957, to June 30, 1958, and the corresponding assessment year was 1959-60. The reference hereafter is to the assessment year. In respect of the previous year relevant to the assessment year 1959-60 the accounts of the petitioner firm disclosed cash credits aggregating to Rs. 3,36,000. This amount came to be added as cash credits to the income of the assessee in the assessment year 1959-60. However, on appeal, the Appellate Assistant Commissioner found that cash...
The State of Maharashtra Vs. Ramji Ramchandra Rokade and anr.
Court: Mumbai
Decided on: Jan-21-1975
Reported in: 1976CriLJ379
ORDERShimpi, J.1. The State of Maharashtra by this revision Application challenges the order of conviction recorded by the Judicial Magistrate, First Class, Mehkar, in Criminal Case No, 533 of 1971 holding guilty accused Nos. 1 to 3 of the offences charged but giving them benefit of the provisions of Section 4 of Probation of Offenders Act. According to the State of Maharashtra, such a lenient view should not have been taken by the learned Magistrate considering the nature of the evidence and the character of the offence. It appears that this Court, while granting the rule, issued rule so far as Accused No. 1 Ramaji and his another son Laxman, but rejected the request of the State so far as accused No. 3 was concerned who was another son of accused No. 1,2. The facts in brief are as under: On 16th of June 1971, Police Constable Magar, who is a complainant, was on Bazar Duty at village Dongaon in Mehkar taluq of District Buldana. At about S p.m. he saw many persons running towards the d...
The Famous Cine Laboratory and Studio Ltd. Vs. State of Maharashtra
Court: Mumbai
Decided on: Jan-18-1975
Reported in: [1975]36STC104(Bom)
Madon, J.1. This is a reference under section 61(1) of the Bombay Sales Tax Act, 1959, made at the instance of the applicants, the Famous Cine Laboratory and Studio Limited. The applicants are a public limited company and own a film studio and a film laboratory. The applicants do not themselves produce motion pictures but hire out their studio and their equipment to film producers for shooting films. For the purposes of their studio they purchase certain materials such as bricks, wood, plaster, paint, etc. A part of these materials is utilised in the maintenance of the applicants' studio and a part in making film sets which the applicants make available to the producers, who hire their studio. The applicants also purchase chemicals and other processing materials for processing the films of their customers in their laboratory. In respect of both these activities the applicants enter into a separate type of contract, the contract for the hire of their studio being headed 'studio hire agr...
Commissioner of Sales Tax, Maharashtra, Bombay Vs. Lala Lajpatrai Hote ...
Court: Mumbai
Decided on: Jan-17-1975
Reported in: [1975]35STC368(Bom)
Kania, J.1. This is a reference under section 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the said Act'). 2. The respondent runs an Udipi Hotel and admittedly does not keep regular accounts. The respondent servers idli, dosa, etc., in the hotel and also makes certain sales, which have been described in the judgment of the Tribunal as 'counter sales'. By these 'counter sales' are meant sales of the aforesaid articles of food at the counter for being taken away by the customers for consumption. For the assessment periods from 1st April, 1961, to 31st March, 1962, and 1st April, 1962, to 31st March, 1963, the Sales Tax Officer held that these counter sales were taxable and estimated the same at 3 per cent of the turnover of the estimated sales. The respondent preferred appeals against these decisions to the Assistant Commissioner of Sales Tax, but the same were rejected. The respondent then approached the Sales Tax Tribunal by way of second appeals against these d...
Commissioner of Sales Tax Vs. D.V. Save
Court: Mumbai
Decided on: Jan-17-1975
Reported in: [1975]36STC47(Bom)
Madon, J.1. This is a reference under section 61(1) of the Bombay Sales Tax Act, 1959, made at the instance of the Commissioner of Sales Tax. The statement of the case shows that the respondents carry on the business of constructing and repairing buildings. They mainly get contracts for such works from the Government and semi-Governmental bodies. For the purpose of carrying on their business of building contractors the respondents purchase building materials which they utilise either in the construction or in the repairs to buildings, as the case may be. Section 52(1) of the Bombay Sales Tax Act, 1959, confers power upon the Commissioner of Sales Tax to determine certain questions which arise otherwise than in proceedings before a court or before the assessment or reassessment of a dealer has commenced. Amongst the questions which the Commissioner is so authorised to determine are the questions whether any person or any firm is a dealer, whether any particular dealer is required to be ...
Hindustan Tiles and Cement Industries Vs. the State of Maharashtra
Court: Mumbai
Decided on: Jan-16-1975
Reported in: [1975]36STC326(Bom)
Madon, J.1. The applicants carry on the business of manufacturing and supplying tiles as also of supplying and fixing tiles. The work of fixing tiles carried out by the applicants consists of setting the tiles and polishing them. A contract for supplying, setting and polishing tiles was entered into between the applicants and Kothari Auto Parts . at the rates and upon the terms and conditions embodied in a contract dated 18th April, 1960. 2. After the work under the said contract was carried out, the applicants by their letter dated 23rd July, 1963, applied to the Deputy Commissioner of Sales Tax to determine under section 52 of the Bombay Sales Tax Act, 1959, the questions whether the transaction between the applicants and their said customer was a transaction of sale and whether any tax was payable in respect thereof. In the said application the applicants contends that the aforesaid contract was an entire and indivisible contract for work and labour and that there was no sale of mat...
C.S. Umralkar Vs. Rajkumar Agarwal
Court: Mumbai
Decided on: Jan-16-1975
Reported in: (1976)78BOMLR677
Vimadalal, J.1. This is an appeal filed by the original complainant, who is the manager of a firm of Clearing Agents named M/s. S.R. Pusalkar & Co. with the leave of the Court, against the acquittal of the three accused persons who are partners of the firm of M/s. Carriers Corporation of India doing business in the transportation of goods, by the learned Presidency Magistrate, 34th Court, Vikhroli, Bombay, of the offence of criminal breach of trust as carriers under Section 407 of the Indian Penal Code. The facts necessary for the purpose of this appeal are quite simple. M/s. Pusalkar & Co. were appointed as Clearing Agents for the State Bank of India at the material time, and in that capacity, on August 28, 1970 they handed over three drums of Cobalt Oxide at the office of M/s. Carriers Corporation of India for being transported to Sonapet and delivered there to the consignee, who was also stated to be the State Bank of India. A delivery chalan was given by an employee of the accused,...
Commissioner of Sales Tax Vs. Durga Khote Productions
Court: Mumbai
Decided on: Jan-15-1975
Reported in: [1975]36STC77(Bom)
Madon, J.1. The respondents carry on the business of producing documentary films and advertisement films according to the requirements of their customers. During the period 1st January, 1960, to 18th October, 1960, the respondents made certain advertisement films. In their assessment for the said period the Sales Tax Officer held that the contracts for the production of such films and the supply of the prints thereof to the respondents' customers by the respondents were indivisible and that the said transactions were sales as defined by clause (28) of section 2 of the Bombay Sales Tax Act, 1959, and assessed the full amount payable to the respondents thereunder to sales tax. In appeal, the Assistant Commissioner of Sales Tax confirmed the view taken by the Sales Tax Officer. In second appeal to the Sales Tax Tribunal, the Tribunal held that no tax was leviable on the contracts for production of processed films between the respondents and their customers as they were works contracts and...
Commissioner of Sales Tax Vs. National Education and Information Films ...
Court: Mumbai
Decided on: Jan-15-1975
Reported in: [1975]36STC84(Bom)
1. This is a reference under section 34(1) of the Bombay Sales Tax Act, 1953 (hereinafter referred to as 'the said Act') made at the instance of the Commissioner of Sales Tax, Bombay. 2. The facts giving rise to this reference can be briefly stated : The respondent, inter alia, carries on business as a producer of documentary films. By an agreement entered into on 11th March, 1959, between the respondent and the President of India, the respondent agreed to produce a motion picture styled 'telephones' on the subject based on the synopsis set out in Schedule A, which was annexed thereto. The terms of the said agreement, inter alia, provided that the respondent was to shoot, direct, produce, edit, title and in all respects complete and execute a 35 mm. black and white talkie-film on the subject of telephones with background music and commentary in English/Hindi of the length of about 1,000 feet and after completion thereof to deliver to the Government of India, described as the 'buyer', t...
M.S. Shawhney, Asstt. Collector of Customs and anr. Vs. Sylvania and L ...
Court: Mumbai
Decided on: Jan-14-1975
Reported in: 1988(19)LC192(Bombay); 1987(30)ELT126(Bom)
Kantawala, C.J.1. The Asstt. Collector of Customs and the Union of India have filed this appeal against the judgment and order of Kania J. whereby he set aside the order passed by the Asstt. Collector of Customs, Bombay on December 8, 1967 requiring the respondents to pay a sum of Rs. 1,40,558.75 by way of duty for import of certain goods. The respondents are a company inter alia carrying on business as manufacturers, importers and dealers in electrical goods, including fluorescent lamps and tubings. By a notification dated September 3, 1966 issued by the Government of India (Ministry of Finance) Department of Revenue and Insurance, in exercise of the powers conferred by Section 25(1) of the Customs Act, 1962 [LII of 1962 (hereinafter referred to as 'the Act')] the Central Government exempted glass tubes used in the manufacture of fluorescent lamps, when imported into India, from the whole of that portion of duty of customs leviable thereon which is specified in the first schedule to t...
- ‹ Prev
- 1
- 3
- Next ›
- Last »