Mumbai Court June 1978 Judgments
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Commissioner of Wealth-tax, Vidarbha Vs. Ballarpur Industries Ltd.
Court: Mumbai
Decided on: Jun-17-1978
Reported in: [1979]118ITR711(Bom)
Kantawala, C.J.1. At the instance of the revenue, the following question has been referred to us for determination : 'Whether, on the facts and in the circumstances of the case, the Appellate Assistant Commissioner had jurisdiction to direct the Wealth-tax Officer to consider the merits of the claim of the assessee for the exclusion of the sum of Rs. 5 lakhs in the computation of its net wealth in the reassessment for the assessment year 1959-60, when that sum had been included in the original assessment ?' 2. Ballarpur Industries Ltd., the assessee, at the time of its original assessment, filed a return on or about September 12, 1959, declaring a net wealth of Rs. 56,38,190, calculated on the basis of the balance-sheet as at June 30, 1958. That date was the relevant valuation date for the assessment year 1959-60. The balance-sheet included two items shown on the assets side, one of the items being the value of Rs. 5 lakhs of certain shares of Shree Gopal Paper Mills Ltd. and the other...
Kesheorao Bhiosanji Navale Vs. State of Maharashtra
Court: Mumbai
Decided on: Jun-17-1978
Reported in: 1979CriLJ403; 1979MhLJ157
Lentin, J.1. The accused has filed this appeal against the conviction and sentence passed upon him by the learned Additional Sessions Judge, Amravati', convicting him under Section 307 of the Indian Penal Code and sentencing him to suffer R. I. for a period of 7 years and to pay a fine of Rs. 100/- in default to suffer further R. I. for one month.2. The accused is the father-in-law of the victim Kausalya. Puran is the husband of Kausalya and the son of the accused. Manjula is the wife of the accused. About two months prior to the incident of assault, which took place on 5th November 1975 at about 10 a.m., Manjula had left the accused and had gone to reside with her daughter in another village. Since about 10 to 12 years prior to the incident, the accused and Puran were residing separately, though in the same house, in village Hiwra. The accused and his wife Manjula occupied a half portion of the house adjacent to the house of one Pandurang Ingale (P.W. 4), whereas the remaining half po...
Commissioner of Income-tax, Vidarbha and Marathwada Vs. Ballarpur Indu ...
Court: Mumbai
Decided on: Jun-16-1978
Reported in: [1979]119ITR817(Bom)
Kantawala, C.J.1. At the instance of the revenue, the following two questions are referred to us for determination : '(1) Whether, on the facts and in the circumstances of the case, the amount of liability for payment of gratuity determined on the basis of actuarial valuation in respect of the relevant accounting year is deductible in the assessment years 1970-71 and 1971-72 in accordance with la (for the assessment year 1971-72) (2) Whether, on the facts and in the circumstances of the case, the expenditure incurred for the study of utilisation of hard wood for the manufacture of chemical pulp which is a basic raw material for manufacture of paper was a revenue expenditur ?' 2. So far as the first question above referred to is concerned, the facts need not be stated, as, so far as this court is concerned, it has been concluded by the decision in the case of Tata Iron & Steel Co. Ltd. v. D. V. Bapat, ITO : [1975]101ITR292(Bom) . In view of the said decision, we answer the question in...
Commissioner of Surtax, Vidarbha and Marathwada Vs. Ballarpur Industri ...
Court: Mumbai
Decided on: Jun-16-1978
Reported in: [1979]116ITR528(Bom)
Desai, J. 1. In this reference the following question of law has been referred at the instance of the Commissioner of Surtax, Vidarbha and Marathwada, Nagpur, for our consideration : 'Whether, on the facts and in the circumstances of the case, the amount in proportion to the relief allowed to the assessee under section 80-I of the Income-tax Act in the corresponding assessment to income-tax had to be deducted in determining the capital of the assessee-company as at July 1, 1969, for the purpose of assessment to surtax for the assessment year 1971-72 ?' 2. The assessee before us is Ballarpur Industries Ltd., previously known as Ballarpur Paper and Straw Board Mills Ltd., Ballarpur. We are concerned with their liability to surtax for the assessment year 1971-72. The chargeable period for the said assessment was the year ended 30th June, 1970, and the capital for the purpose of determining the standard deduction was thus required to be determined as on 1st July, 1969. The assessee had ini...
Shaikh Gulab Chandu Khatik Vs. the State of Maharashtra and ors.
Court: Mumbai
Decided on: Jun-15-1978
Reported in: AIR1979Bom71; (1979)81BOMLR364; 1979MhLJ167
Deshpande, J.1. The petitioner is in possession of survey No. 40 situated at village Galothe Khurd, Akkalkuwa, District Dhulia. The petitioner claims to have purchased the same from respondent No. 5 who, according to the State, is au Adivasi, Action against the petitioner was taken under Section 59 of the Bombay Land Revenue Code of 1966, hereinafter referred to as 'the Code', with a view to dispossess him on the ground that the transaction of sale in his favour by the Adivasi without the prior permission of the Revenue Authority when the purchaser himself was not an Adivasi, was void. This had made his possession unlawful rendering him liable to be dispossessed. Order to this effect was passed by the Tahsildar of Akkalkuwa on 12-6-1972- The petitioner preferred an appeal to the District Deputy Collector, Nandur-bar. He also made an application for stay. His application for stay was rejected by him on the only ground of the claimant being an Adivasi. The Collector also refused to inter...
Emil Webber Vs. Commissioner of Income-tax, Vidarbha
Court: Mumbai
Decided on: Jun-15-1978
Reported in: [1978]114ITR515(Bom)
Desai, J.1. This is a reference at the instance of the assessee. The question of law which has been referred to us reads as follows : 'Whether, on the facts and in the circumstances of the case, the amount of tax paid by the Ballarpur on behalf of the assessee in the assessment years 1974-75 and 1975-76 is income taxable under the heading 'Other sources ?'2. In order to appreciate the question and the proper answer to be given to the same, a few facts may be stated : The matter relates to the assessment of the assessee, Emil Webber, for the two assessment years 1974-75 and 1975-76. The Ballarpur Paper & Straw Board Mills Ltd. (hereinafter referred to as 'Ballarpur' for the sake of brevity) is a public limited company doing considerable business and having its factory at Ballarpur in India. It undertook the setting up of a Caustic Soda/Chlorine manufacturing plant, and for the purposes entered into an agreement for purchases of certain machinery and equipment with Kerbs & Cie (hereinaft...
Ballarpur Paper and Straw Board Mills Ltd. Vs. Commissioner of Income- ...
Court: Mumbai
Decided on: Jun-15-1978
Reported in: [1979]118ITR613(Bom)
Kantawala, C.J.1. This reference is made wherein some of the question are referred to us at the instance of the assessee, while the others are referred to at the instance of the revenue. 2. Ballarpur Paper & Straw Mills Ltd., the assessee, is a public limited company carrying on the business of manufacturing paper. They started this business in the year 1953. With a view to expand this business and increase its daily capacity, the assessee entered into two agreements with Messrs. Klonee-Collin Gmbh, Dortmund, West Germany, and Messrs, Empacel, Paris, France, on May 11, 1960, and May 16, 1960, for the purchase of new plant, machinery and equipments from them. Under the terms of the agreements, the assessee had to pay DM 1,67,91,350 to Messrs. Klonee-Collin Gmbh and pounds 5,77,612 to Messrs. Empacel Company, as price of the plant and machinery, etc. It was agreed that the assessee would pay the sale price in ten equal instalments along with interest to the vendor-companies. The first in...
State of Maharashtra Vs. Jawaharlal Shamlal Ujawane
Court: Mumbai
Decided on: Jun-15-1978
Reported in: 1979CriLJ530; 1979MhLJ50
Lentin, J.1. The State of Maharashtra has preferred this appeal for enhancement of the sentence passed by the learned Joint Civil Judge and J. M. F. C. Gondia, sentencing the respondent to pay a fine of Rs. 300/-in default to suffer rigorous imprisonment for one month after convicting him under Section 258 (2) Cr.P.C. of offences punishable tinder Section 27 (b) read with Sections 18 (a)(i) and 18 (a)(ii) of the Drugs and Cosmetics Act, 1940.2. The respondent is the proprietor of a shop known as 'Jawaharlal Medical Stores' at Salekasa, a village in Tah. Gondia. On 18th November 1970, on an inspection of the respondent's shop, the Drugs Inspector found a stock of 4 dozen bottles of a drug labelled simply, 'Santonine (India)', with no obtain information, to wit, the name of the manufacturer, batch number and so forth. Thereupon the sale of the drug was prohibited and on 21st April 1971 samples were taken. The Public Analyst made his report stating that the sample was not of standard qual...
Sharangdhar Purshottam Kanhere Vs. Sitaram Mahadeo Dabholkar
Court: Mumbai
Decided on: Jun-14-1978
Reported in: (1978)80BOMLR695; 1979MhLJ236
Kanade, J.1. In these three petitions a common point is raised as to the interpretation of the provisions of Sub-section (3A) and (1)(hh) of Section 13 of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 (hereinafter referred to as 'the Bombay Rent Act').2. A few facts leading to this litigation are as under:The petitioner in all the three Special Civil Applications mentioned above, is S.P. Kanhere, who is the owner of a house, bearing House No. 759/52, Deccan Gymkhana, Pune. The petitioner wanted to demolish the house and build in its place a new building. He, therefore, got prepared necessary plans of the proposed building and got the same sanctioned from the Municipal Corporation, Pune, on or about August 21, 1971. He then approached the Tribunal constituted under Sub-section (3B) Section 13 of the Bombay Rent Act and obtained from the Tribunal the necessary certificate on December 14, 1971. He then gave notices to all the other tenants of the said building on Janua...
Tata Hydro Electric Power Supply Co. Ltd. Vs. the Municipal Commission ...
Court: Mumbai
Decided on: Jun-13-1978
Reported in: AIR1979Bom10
1. The above First Appeals involve an important common question, about the rateable value of the lands, which were acquired for the appellants M/s. Tata Hydro Electric Power Supply Co. Ltd. for erecting the towers for connecting wire lines carrying the electric energy to the City of Bombay; but wherein, according to the appellants, some trespassers built hutments; and the Municipal Corporation has levied the property tax, on the basis of the rateable value, not only of the land, but also of the hutments on the basis of their rental value,2. The appellants carried the appeals under Section 217 of the Bombay Municipal Corporation Act, before the Chief Judge, Small Causes Court at Bombay. The appeals were dismissed on the ground that under Section 146 (2) (c) of the Act, the Municipal Corporation was entitled to fix the rateable value not only of the land, which was admittedly vested in the company, but also of the structures, which were built on the lands, as the appellants had a right t...
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