Mumbai Court February 1977 Judgments
M. Pushpanathen Marimuthu Vs. the State of Maharashtra
Court: Mumbai
Decided on: Feb-28-1977
Reported in: (1978)80BOMLR142
Vaidya, J.1. The Deputy Registrar High Court, Appellate Side, has placed before us certain matters with his report, dated February 21, 1977, seeking directions regarding the practice to be followed on the returns in such matters.2. The Criminal Department of the Appellate Side of this Court, noticed that in these matters while returning the final writs in criminal cases to this Court, the reports of the lower Courts are generally silent as regards the recovery of the fine from the accused persons, where the accused undergo the imprisonment in default of payment of fine, although the Courts have the power and the duty to decide whether the fine should be recovered under Section 70 of the Indian Penal Code, and hence the above report was placed before the Court for directions with report to the unexecuted writs and for modification or otherwise of instructions in the 'Criminal Manual'.3. Section 70 runs as follows:The fine, or any part thereof which remains unpaid, may be levied at any t...
Tag this Judgment!Commissioner of Income-tax, Bombay City-iii Vs. Home Industries and Co ...
Court: Mumbai
Decided on: Feb-25-1977
Reported in: [1977]107ITR609(Bom)
Tulzapurkar, Actg. C.J. 1. In this reference made by the Income-tax Appellate Tribunal under section 66(1) of the Indian Income-tax Act, 1922 the following question has been referred to us for our determination : 'Whether, on the facts and in the circumstances of the case, there is any transfer or sale of goodwill to the private limited company so as to attract section 12B(1) of the Indian Income-tax Act, 1922 ?' 2. The, question relates to the assessment year 1960-61, the previous year being the period from January 1, 1959, to April 9, 1959. The assessee-firm, M/s. Home Industries & Co., consisting of three partners with equal shares was constituted on January 2, 1947, to carry on the business of manufacturing and selling of textile auxiliaries and certain chemicals on terms and conditions recorded in the deed of partnership executed by the three partners on December 9, 1949. From April 19 his business was taken over by a private limited company (M/s. Hico Products Private Ltd.,) with...
Tag this Judgment!M. Framrose and Company Vs. the State of Maharashtra
Court: Mumbai
Decided on: Feb-25-1977
Reported in: [1977]40STC36(Bom)
Madon, J. 1. In both these references under section 61(1) of the Bombay Sales Tax Act, 1959, the same question of law has been referred to us, namely : 'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in concluding that the return of goods values at Rs. 86,715 by the applicants to George Salter India Limited amounted to sales in the course of inter-State trade ?' 2. During the relevant period the applicants were registered as a dealer both under the Central Sales Tax Act, 1956, and the Bombay Sales Tax Act, 1959, and were acting as distributors for George Salter India Limited of Titaghar in West Bengal, a company which manufactured spring balances. During the year 1964-65, the said George Salter India Limited supplied to the applicants certain spring balances. The applicants in their turn sold these machines to their own customers. Some of these customers found the machines sold to them to be defective, and these defective machines were retur...
Tag this Judgment!Sentinel Rolling Shutters and Engineering Co. Pvt. Ltd. Vs. Commission ...
Court: Mumbai
Decided on: Feb-24-1977
Reported in: (1977)6CTR(Bom)541; [1977]39STC504(Bom)
Kania, J. 1. This is a reference under S. 61 (1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the said Act'). The question referred to us for our determination is as follows : Whether having regard to the facts and circumstances of the case, the Tribunal was justified in law in coming to the conclusion that the contract in question essentially consisted of two contracts, one for supply of materials for money consideration and the other for service and labour done 2. The relevant facts are as follows : By their application dated 16th September 1972 made to the Commissioner of sales tax the applicants-assesses set out that they were dealers registered under the said Act and holding a registration certificate. In the said application the assessees stated that they were carrying on business as Engineers, Contractors, ., Bombay (hereinafter referred to as 'Shah & Company) to fabricate, supply, erect and install their 'Sentinell' pull and push type and gear type rolling shu...
Tag this Judgment!L.C. Randhir Vs. Girdharilal and anr.
Court: Mumbai
Decided on: Feb-24-1977
Reported in: 1978CriLJ879
Dighe, J.1. This is an appeal by the original complainant against the order of the Judicial Magistrate, First Class (4th Court), Nagpur passed on 25-10-1972 by which the accused first respondent Girdharilal was acquitted of the charge Under Section 500 of the I.P.C. The second respondent State has not filed any appeal against acquittal. During the arguments Mr. Salve, Assistant Government Pleader supported the appellant.2. The appellant Dr. L. C. Randhir was a Senior Administrative Officer holding Class I post under the Government of India in the Indian Bureau of Mines. In addition to holding a degree of Doctorate from Punjab University, the complainant says that he is a story writer of all India repute and also composes poems in Urdu. He has thus wide reputation not only because of his being a Government Officer, but because of his other social activities. Accused Girdharilal was also an employee in the Indian Bureau of Mines. It seems, however, that by about 1967 on the conclusion of...
Tag this Judgment!S.K. Manekla Vs. Commissioner of Sales Tax
Court: Mumbai
Decided on: Feb-18-1977
Reported in: (1977)6CTR(Bom)505; [1977]39STC426(Bom)
Madon, J. 1. The applicants in this reference under S. 34(1) of the Bombay Sales Tax Act, 1953, are a partnership firm carrying on business in crockery, glassware, chinaware, glazedware, earthenware and cutlery. The applicant-firm was registered as a dealer under the Bombay Sales Tax Act, 1946, and the Bombay Sales Tax Act, 1953. For the assessment period 1st April, 1952, to 31st October, 1952, the applicants were assessed by the Sales Tax Officer, B ward, Bombay, on 31st July, 1953. On 13th January, 1956, the applicants office was raided by the Sales Tax Officer (VI), Enforcement Branch, Bombay, and certain books of account were seized. Thereafter, on 8th March, 1956, a notice under S. 15 of the Bombay Sales Tax Act, 1953 (hereinafter for the sake of convenience referred to as 'the 1953 Act'), was issued to the applicants by the said Sales Tax Officer, and in pursuance of the said notice the said Sales Tax Officer reopened the assessment of the applicants for the said period 1st April...
Tag this Judgment!Manik Parwati Dhavale Vs. Sonabai Alias Kanta Manik Dhawale
Court: Mumbai
Decided on: Feb-18-1977
Reported in: (1978)80BOMLR391
Gandhi, J.1. This is an application by the original accused-husband against the order passed by the learned Sessions Judge, Ahmednagar ordering the petitioner to pay as husband the maintenance at the rate of Rs. 100 per month from the date of the application. The application for maintenance under the Criminal Procedure Code, which was filed in the Court of the Judicial Magistrate, First Class, Shrigonda, was Criminal Miscellaneous Application No. 35 of 1973. Thus the order of the learned Sessions Judge, Ahmednagar, dated February 7, 1976, is directing the present petitioner to pay maintenance at the rate of Rs. 10O per month from the date of the application, i.e. sometime in 1973. The present Criminal Revision Application was admitted and the rule was granted by my brother Kamat J. on July 16, 1976. At that time the petitioner applied for stay of the operation of the order of the learned Sessions Judge directing the petitioner to pay at the rate of Rs. 100 per month from the date of th...
Tag this Judgment!Manik Dhavale Vs. Sonabai and anr.
Court: Mumbai
Decided on: Feb-18-1977
Reported in: 1977CriLJ1642
ORDERGandhi, J.1. This is an application by the original accused husband against the order passed by the learned Sessions Judge, Ahmednagar ordering the petitioner to pay as husband the maintenance at the rate of Rs. 100/- per month from the date of the application. The application for maintenance under the Criminal Procedure Code, which was filed in the court of the Judicial Magistrate. First Class, Shrigonda, was Criminal Miscellaneous Application No. 35 of 1973. Thus the order of the learned Sessions Judge, Ahmednagar, dated 7th February, 1976, is directing the present petitioner to pay maintenance at the rate of Rs. 100/- per month from the date of the application, i.e. sometime in 1973. The present Criminal Revision Application was admitted and the rule was granted by my brother Kamat, J. on 16th July, 1976. At that time the petitioner applied for stay of the operation of the order of the learned Sessions Judge directing the petitioner to pay at the rate of Rs. 100/- per month fro...
Tag this Judgment!Bowen Press Vs. State of Maharashtra
Court: Mumbai
Decided on: Feb-16-1977
Reported in: (1978)7CTR(Bom)52; [1977]39STC367(Bom)
Kania, J.1. This is a reference under S. 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the said Act'). the question referred to us for our determination are as follows : Whether the Tribunal was correct in law in holding that the printed wrappers sold by the applicants could be said to be covered by the words 'paper adapted for use in packing foods' within the meaning of entry 6 of Schedule C to the said Act 2. Whether the Tribunal was justified in disallowing the sales of Rs. 2,86,061/- even though the applicants satisfied that the buyer is a recognised dealer and has issued the required certificate in Form 15 and that the goods purchased by him were specified in his recognition certificate 3. The relevant facts giving rise to this question are as follows : The applicants are registered dealers and are running a printing press. They supplied packing labels to Parle products private Limited (hereinafter referred to as 'Parle Products' against certificates in Form...
Tag this Judgment!Uttam Rajaram Bhil and ors. Vs. the State of Maharashtra
Court: Mumbai
Decided on: Feb-07-1977
Reported in: 1978CriLJ935
Shah, J.1. This Criminal Appeal was originally filed by accused Nos. 1, 8 and 12, who were convicted for the offences Under Sections 395. 323 and 342, IPC and sentenced to suffer rigorous imprisonment for three years. At the time of admission, however, the appeal preferred by accused No. 1 was summarily dismissed, The appeal only survives so far as accused Nos. 8 and 12 are concerned.2. The facts so far as they are material are few. On Oct. 25, 1974, at about 10 or 11 p.m., an offence of dacoity was committed by about 14-15 persons in the land of the complainant Raiva Mahagalya Bhil. at the hamlet Zirnipada within the limits of the village Brahmanwel in Taluka Sakri, District Dhulia. It is the case of the prosecution that on that night, the complainant, his son Bhavsingh, one Gangaram and his wife Sarkubai were in the land at the time of the incident. The dacoits committed the dacoity by assaulting the complainant, and after tying the four persons removed 5-6-bags of ground-nut from th...
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