Mumbai Court March 1977 Judgments
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H.T. Jadhav Vs. Gangappa Dhondippa Pangulwale and anr.
Court: Mumbai
Decided on: Mar-09-1977
Reported in: 1978CriLJ252
Apte, J.1. This is an appeal by the original complainant - the Food Inspector of Municipal Council at Jalna against the order of the Judicial Magistrate, First Class, Jalna, acquitting respondent No. 1 Gangappa Dhondiappa Pangulwale of the charge Under Section 7(i) read with Section 16(1)(a)(i) of the Prevention of Food Adulteration Act, 1954.2. Respondent No. I, who would hereinafter be referred to as 'the accused,' dealt in milk.3. On January 21, 1974 Mr. H. T. Jadhav, the Food Inspector of the Jalna Municipal Council, noticed the accused coming to Jalna with a pitcher containing milk near S. T, Stand. The Food Inspector stopped the accused and purchased from him 660 ml. of milk for Rs. 1.25, after duly informing the accused that he was purchasing the same for sending it for analysis to the Public Analyst. This was done in the presence of three independent persons.4. Then he followed the prescribed procedure of dividing the purchased quantity in three different equal parts and puttin...
Smt. Shakuntalabai Vasantrao Khatavkar Vs. Eknath Vishnu Aundhkar
Court: Mumbai
Decided on: Mar-08-1977
Reported in: (1979)81BOMLR79
Chandurkar, J.1. This appeal by the unsuccessful plaintiff, whose suit under Order XXI, Rule 63 of the Code of Civil Procedure has been dismissed by both the Courts, must be dismissed on the short ground that the suit filed by the appellant was barred by limitation.2. The plaintiff is the wife of defendant No. 2. Defendant No. I had obtained a money-decree against defendant No. 2 in execution of which the suit property consisting of houses and open site were attached and sold and purchased by defendant No. 3. The plaintiff's objection to the attachment and sale was rejected and she, therefore, filed the suit under Order XXI, Rule 63 alleging that the suit houses and the open site were purchased by her from her husband on June 30, 1961. Two main grounds on which the suit was contested were that the alleged sale in favour of the plaintiff by her husband was a fraudulent transfer intended to defeat the creditor and that the suit was barred by limitation, The trial Court held that the plai...
Commissioner of Income-tax, Bombay City-iii Vs. Michel Postel
Court: Mumbai
Decided on: Mar-07-1977
Reported in: [1978]112ITR315(Bom)
Kantawala, C.J.1. This matter lies in a very narrow compass and having regard to the settled position in law can be disposed of by a very short order. 2. Michel Postel, the assessee, was carrying on business since about 1949 as an individual in the name and style of France Indian United Laboratories. The business consisted of importing of purchasing and selling drugs and patent medicines. On May 1, 1959, a private limited company was incorporated entitled France Indian Pharmaceuticals Private Ltd. with a capital of Rs. 6 lakhs divided into 5,000 shares of Rs. 100 each. On July 4, 1959, the limited company entered into an agreement with the assessee for taming over the business till then run in the name of France Indian United Laboratories for a sum of Rs. 6 lakhs of which Rs. 1,99,151 is said to be for goodwill. The question arose whether any capital gains tax way payable in respect of the sale of goodwill to the limited company. 3. According to the Income-tax Officer, a sum of Rs. 2,3...
Commissioner of Income-tax, Bombay City-ii, Bombay Vs. Narandas and So ...
Court: Mumbai
Decided on: Mar-06-1977
Reported in: [1978]115ITR587(Bom)
1. Three questions have been referred to this court by the I.T. Tribunal at the instance of the CIT, Bombay City-II, under s. 66(1) of the Indian I.T. Act, 1922, and these questions run as follows : '(1) Whether, on the facts and in the circumstances of the case, the interest received by a dealer in Government securities, inrespect of Government securities held by it as its stock-in-trade, is business income assessable under s. 10 or interest income assessable under s. 8 of the Indian I.T. Act, 1922 (2) whether for the purposes of the assessment of the share income in the hands of the partner, apportionment under s. 23(6) read with 16(1) of the Indian I.T. Act, 1922, of the total income of the firm determined in the firm's assessment under two heads, viz., business income and interest income in the same manner and under those very heads, is legal and valid (3) Whether, on the facts and in the circumstances of the case, the share income of an active partner from a firm which deals in Go...
Punjab Business and Supply Co. (P.) Ltd. Vs. State of Maharashtra
Court: Mumbai
Decided on: Mar-05-1977
Reported in: (1978)7CTR(Bom)56; 1978(2)ELT646(Bom); [1977]39STC386(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'). 2. The facts giving rise to this reference are as follows : The application are a private limited company incorporated under the Indian Companies Act, 1956 and deal in the purchase and sale of waste paper,paper cuttings, tailor cuttings, rags, chindhis and so on. The applicants are registered as a dealer under the said Act as well as under the Central Sales Tax Act, 1956 at Nagpur and Bombay. In respect of the period from 1-4-1960 to 31-3-1961 the Sales Tax Officer assessing the applicant allowed the sales of the rages and chindhis made by the applicants as not taxable taking the view that the same were covered by entry 15 of Schedule A to the said Act. The applicants filed an appeal against the assessment order passed by the Sales-tax Officer in connection with some other items. Thereafter, the Deputy Commissioner of Sales-tax issued a notice under S. 57 of the...
Commissioner of Income-tax, Bombay Vs. Ganesh Builders
Court: Mumbai
Decided on: Mar-05-1977
Reported in: [1979]116ITR911(Bom)
Deshmukh, J.1. These two appeals arise out of the proceedings under Chap. XX-A of the I.T. Act, 1961. As both of them arise out of the same proceedings, we have heard them together and this judgment will dispose of both these appeals. 2. The property in dispute is S. No. 164/2A CTS No. 104 on Lalbahadur Shastri Marg (Agra Road) at Ghatkopar. The total area of this plot is 4,550 sq. yards, which is equal to 3,804 sq. metres. On October 9, 1972, Ganesh Builders agreed to sell this plot to one Mr. Maru or his nominee at the price of Rs. 65 per sq. yard. Actual conveyance was executed on May 10, 1973, by Ganesh Builders in favour of Paras Builders as the nominee of Mr. Maru. At the rate of Rs. 65 per sq. yard the total price paid under the conveyance was Rs. 2,95,750. The conveyance was registered on June 29, 1973. Under the provisions of added Chap. XX-A of the I.T. Act the registering authority made a report of the requisite particulars to the competent authority, viz., the IAC of Income...
Commissioner of Income-tax, Bombay City-ii Vs. Geoffrey Manners and Co ...
Court: Mumbai
Decided on: Mar-05-1977
Reported in: [1978]112ITR334(Bom)
Tulzapurkar, J. 1. The question that has been referred to this court by the Tribunal for our opinion in this reference runs thus : 'Whether, on the facts and in the circumstances of the case, the assessee was entitled to the proportional increase of Rs. 2,14,795 in terms of rule 2 of the Second Schedule to the Super Profits Tax Act, 1963 ?' 2. The aforesaid question under the Super Profits Tax Act, 1963, arises in these circumstances : The assessee (Messrs. Geoffrey Manners & Co. Ltd. is a public limited company and the question relates to the assessment year 1963-64, the previous year in relation to which is the year which ended on 31st October, 1962. Under section 4 of the Super Profits Tax Act, 1963, the levy of super profits tax is only on the excess of the chargeable profits of the previous year over the standard deduction. Under section 2(9), 'stand deduction' means an amount equal to six per cent. of the capital of the company as computed in accordance with the provisions of the...
Dr. Baburao Patel Vs. Bal Thackeray and anr.
Court: Mumbai
Decided on: Mar-04-1977
Reported in: 1977CriLJ1637
Jahagirdar, J.1. The petitioner in this Petition is the complainant in Criminal Case No. 47/s of 1976 pending in the Court of the learned Metropolitan Magistrate, 33rd Court, Ballard Pier, Bombay. That criminal case has been initiated on a complaint filed by the Petitioner charging the Respondent who is accused in that case with offences punishable Under Sections 504 and 506 of the Indian Penal Code. From the evidence which has already come on record in the case and from the averments made in this Petition it appears that the Petitioner is a Journalist and the editor of a magazine called 'Mother India' while the Respondent accused is also a journalist being the editor of a Marathi magazine called 'Marmik.' The evidence also shows that the Respondent is a leader of an organization known as 'Shiv Sena' in Bombay.2. In the Marmik issue of 24th March 1974 there appeared an article containing several allegations against the Petitioner. From what has been shown to us of that article it appea...
Adarsh Toddy Kamgar Sahakari, Sanstha, Nagpur and ors. Vs. State of Ma ...
Court: Mumbai
Decided on: Mar-03-1977
Reported in: 1977CriLJ1809; 1977MhLJ508
Dharmadhikari, J.1. As all these petitions involve common questions of law and fact they were heard together and are being disposed of by this common judgment.2. It appears from the record that the various petitioners in these contempt petitions have filed Special Civil Applications against the respondents for issue of suitable writ, order or direction to quash and set aside condition No. 16 contained in the Circular dated 7th December 1976, as, according to them, it was illegal and arbitrary. In those Special Civil Applications, the petitioners, besides other prayers, prayed for interim orders in terms of prayer Clause (e) which reads as under :That pending the decision of the present petition by a suitable writ, order or direction interim, the respondent No. 2 be directed to continue the licences of the petitioners granted under Sub-rule (1) of Rule 30 of the Maharashtra Country Liquor Rules, 1973.It further appears that these petitions came up for hearing before the Vacation Judge b...
Arun and ors. Vs. the State of Maharashtra
Court: Mumbai
Decided on: Mar-01-1977
Reported in: 1978CriLJ1168
ORDERDighe, J.1. This is an application for transfer under Section 407 of the Cr. P.C. 1973 given by the applicants who are facing trial in the Court of the Additional Sessions Judge, Nagpur under Sections 307, 326, 149 and 148 of the I.P.C. Along with three others, the applicants are the accused in Sessions Case No. 99 of 1975 where the trial commenced on 6-12-1976, The prosecution examined 10 witnesses, On 10-12-1976 the accused were examined and the case reached the stage under Section 232 of the Cr. P.C. The learned Additional Sessions Judge heard the prosecution and the defence on the point of acquittal and has passed the impugned order. This order Is titled 'judgment' and it runs into 12 paras covering six typed pages. The learned Additional Sessions Judge has come to the conclusion that there is evidence against the accused to show that they had committed the offence and, therefore, she asked the accused to enter upon their defence if they wanted.2. It is now alleged that by wri...
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