Mumbai Court November 1977 Judgments
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Indian Express News Papers Ltd. Vs. K. Karunakaran
Court: Mumbai
Decided on: Nov-21-1977
Reported in: (1979)81BOMLR297
Naik, J.1. This is an appeal by the original defendant No. 2 against the judgment and decree of the learned Judge of the City Civil Court, Bombay, dated January 27, 1975, in S.C. Suit No. 2329 of 1962.2. The question involved in this appeal is as to whether the Civil Court has jurisdiction to entertain and try the suit in question.3. It arises under the following circumstances: The plaintiff respondent No. 1 was appointed by the defendant No. 1-Express News Papers (Private) Ltd., as a sub-editor of 'Sunday Standard' on April 1, 1948 and he served in that capacity till January 31, 1951. On February 1, 1951 the plaintiff was transferred to the National Standard of defendant No. 1 as a sub-editor. Sometime in June 1953, the National Standard merged with the 'Indian Express' daily paper. On August 3, 1953 the plaintiff was transferred from the editorial department of the Indian Express to editorial department of the 'Screen', which is a weekly newspaper-On January 6, 1965, in appreciation ...
Commissioner of Sales Tax Vs. Halward Engineers
Court: Mumbai
Decided on: Nov-18-1977
Reported in: (1978)7CTR(Bom)245; [1978]41STC61(Bom)
D.P. Madon, J.1. This is a reference under S. 61(1) of the Bombay Sales Tax Act, 1959, made at the instance of the Commissioner of Sales Tax. The question which has been submitted to us in this reference as follows : 'Whether, on the facts and in the circumstances of the case, the Tribunal, having held that reduction gears fall under entry 22 of Schedule E to the Bombay Sales Tax Act, 1959, with effect from 15th July, 1962, after the amendment to entry 20 of Schedule C to the said Act on that date, was correct in giving the benefit of the determination of the commissioner of Sales Tax under S. 52 of the said Act in the case of Messrs. Tekno Works (India) up to 10th July, 1965, to the respondents, thereby holding that the sales of reduction gears effected by the respondents up to 10th July, 1995, would fall under entry 20 of Schedule C to the said Act ?' 2. The respondents were registered as a dealer under the said Act and carried on business in electrical goods. They were assessed for ...
Jethabhai Hirji and Vs. Commissioner of Income-tax, Bombay City-ii
Court: Mumbai
Decided on: Nov-18-1977
Reported in: [1979]120ITR792(Bom)
Desai, J.1. This is a reference at the instance of the assessee under S. 66(2) of the Indian I.T. Act, 1922. The following three questions are referred to us : '1. Whether, on the facts and in the circumstances of the case, and in particular that the assessee has not been able to recover a single pie out of the bad debt of Rs. 94,513 of New Era Textile Mills Private Ltd. up to date, the Tribunal was justified in law in disallowing the said bad debt of Rs. 94,513 in the account of the said party in the assessment year 1958-59 on the ground that the write-off of the said debt was premature 2. Whether there is any material on the record of the case to justify the Tribunal's conclusion that the property known as Pagalkhana property at Nagpur belonging to the firm was not used for the firm's business during the accounting year relevant to the assessment year 1958-59 3. Whether in any event, on the facts and in the circumstances of the case, the Tribunal having found that the said property...
Commissioner of Sales Tax Vs. Paper and Pulp Conversion Limited
Court: Mumbai
Decided on: Nov-17-1977
Reported in: [1978]41STC64(Bom)
Madon, J. 1. In each of these three references under section 34(1) of the Bombay Sales Tax Act, 1953, the following two questions have been referred to us by the Sales Tax Tribunal at the instance of the Commissioner of Sales Tax : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the respondents were entitled to set-off under rule 11(1A) of the Bombay Sales Tax (Exemptions, Set-off and Composition) Rules, 1954, when one of the requirements of rule 11(4) of the said Rules relating to furnishing of a statement in form (12) annexed to the return for the relevant assessment period within the prescribed time was admittedly not complied with, in the sense that that statement was not put in form (12) (2) Whether, on the admitted fact, that a statement in form (12) was not furnished as required by rule 11(4) of the Bombay Sales Tax (Exemptions, Set-off and Composition) Rules, 1954, the Tribunal was justified in law in holding t...
Commissioner of Sales Tax Vs. G.M. Apte and Sons
Court: Mumbai
Decided on: Nov-17-1977
Reported in: (1978)7CTR(Bom)367; [1978]41STC137(Bom)
Kania, J. 1. These are three references under section 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the said Act'). 2. Sales Tax Reference No. 57 of 1976 pertains to the assessment period 1st January, 1960, to 31st May, 1962, Sales Tax Reference No. 58 of 1976 pertains to the assessment period 1st June, 1962, to 31st December, 1962, and Sales Tax Reference No. 59 of 1976 pertains to the assessment period 1st January, 1963, to 31st December, 1963. All these references have been made at the instance of the Commissioner of Sales Tax. In all these references two common questions have been referred to us and these are as follows : '(1) Whether, on the facts and in the circumstances of the case, the Tribunal has erred in holding that the opponent is not a 'dealer' within the contemplation of section 2(11) of the Bombay Sales Tax Act, 1959, and other provisions of that Act (2) Whether, on the facts and in the circumstances of the case, the Tribunal has erred in holding...
Mohamad HusseIn Ali Akbar Vs. Laxman Dattatraya Bhave
Court: Mumbai
Decided on: Nov-17-1977
Reported in: (1979)81BOMLR288
Sawant, J.1. An interesting question falls for consideration in this petition viz. whether a tenant, whose tenancy has been terminated in respect of the premises which are subsequently destroyed upto the plinth on account of a vis majore, can claim a right to possession of new premises to be constructed at the site of the old premises, under the provisions of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 (hereinafter referred to as the Rent Act).2. The facts involved in the petition are as follows:A plot of land bearing City Survey No. 1276/A on the Jangli Maharaj Road, Poona, belonged originally to defendants Nos. 1 to 6 who leased out the same to Messrs Bagate and Chaudhary on October 17, 1945 for constructing a building which among other things consisted of three shops on the ground floor. The plaintiffs were the tenants of one of the said shops which was the middle one. In course of time, Messrs Bagate and Chaudhary assigned their leasehold rights in the said pl...
The State of Maharashtra Vs. A. Mamoo MohiddIn Malbari
Court: Mumbai
Decided on: Nov-17-1977
Reported in: 1978CriLJ1166
A.R. Shimpi, J.1. The State has filed this appeal challenging the order of acquittal recorded in favour of the respondent - original accused - by the Chief Judicial Magistrate, Satara, acquitting the accused under the provisions of the Prevention of Food Adulteration Act.2. The facts, in brief, are as under : - Gajanan Rangrao Musale, who is working as the Food Inspector, Satara District, visited the shop belonging to the respondent known as 'Highway Canteen' at Kondave, on 12th September 1974 at 12-30 p. m. After disclosing his identity he purchased a sample of chilly-powder for analysis. He took sample of 450 grams of chilly-powder and paid Rs. 6/-. There is no dispute that all the usual formalities have been performed by him in the instant case, such as, dividing the sample into three parts, putting it into three bottles which were corked and labelled. All this is done in the presence of the panch who was taken by the Inspector. One of the bottles was sent for examination of the Pub...
Commissioner of Sales Tax Vs. Hind Matches Sales Depot
Court: Mumbai
Decided on: Nov-16-1977
Reported in: (1978)7CTR(Bom)254; [1978]41STC108(Bom)
M.H. Kania, J.1. These are four references under S. 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the said Act') made at the instance of the Commissioner of Sales Tax. The question which has been referred to us for our determination in these references is as follows : 'Whether the Tribunal erred in holding that the coloured matches known as Bengal light matches sold by the respondent are covered by Entry 22 of Schedule E to the Bombay Sales Tax Act, 1959 ?'2. The assessment periods to which these references relate are 1st April 1960, to 31st March, 1961, 1st April, 1961, to 31st March, 1962, 1st April, 1962, to 31st March 1963, and 1st April, 1963, to 31st March, 1964, respectively. 3. The facts giving rise to these reference are as follows : The respondent firm is registered as a dealer under the said Act and deals in matches including safety matches and coloured matches known as Bengal light matches. The dispute in these references relates to the tax to be levi...
Chatrapati Shivaji Sahakari Sakhar Karkhana Ltd. Vs. Commissioner of I ...
Court: Mumbai
Decided on: Nov-16-1977
Reported in: [1978]115ITR312(Bom)
Chandurkar, J.1. This is a reference at the instance of the assessee in which two questions have been referred and we have found considerable difficulty in ascertaining the scope of question No. 2 2. The assessee is a sugar factory and actual production of suger had started only on January 17, 1957, though the factory building was erected and machinery was installed by the end of August, 1956. The accounting year of the society was July 1, to 30 th of June and in response to a notice issued under s. 22(2) of the Indian Income-tax Act, 1922, the assessee filed its first return of income for the assessment year 1958-59, showing income as 'nil'. In the column relating to particulars regarding claim for depracation of the assets also, no details were given and the remark was 'nil'. When the ITO took up the assessments proceedings in respect of the assessment year 1958-59, for consideration, he passed a cryptic order as follows : 'The assessee is a co-operative society registered as such in...
Madhav Motor Stores Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Nov-16-1977
Reported in: [1978]115ITR887(Bom)
Desai, J.1. This is a reference made by the Income-tax Appellate Tribunal under s. 66(2) of the I.T. Act, 1922, at the instance of the High Court. The following question has been referred to us : 'Whether, there was any valid service of the notice under section 34(1A) on the Hindu undivided family ?'2. A few facts may be stated : We are concerned with the reference for the assessment year 1946-47 and the corresponding previous year is the year 1945. The assesses is a HUF doing business in petrol and textiles. One Shrikrishna Bijnath, who died in 1933, left behind him three sons, Madhavprasad, Jagmohan and Kunjbehari. Shrikrishna started a business in petrol under the name of Madhav Motor Stores. The income from this business was assessed in the status of HUF. Another business called Ruia Textiles Company was started after his death in or about 1939. Similarly, two other businesses in the names of textile agents and chemical agents were also started in 1941 and 1942, respectively. On De...
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