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Mumbai Court November 1979 Judgments

Nov 28 1979

Madanlal Sharma Vs. Santosh Sharma

Court: Mumbai

Decided on: Nov-28-1979

Reported in: 1980MhLJ391

R.A. Jahagirdar, J.1. The appellant has by this appeal challenged the order of a Judge of the City Civil Court dismissing his petition filed against the respondent for a decree for divorce. The petition, being M.J. Petition No. 6636 of 1973, was filed by the appellant in the City Civil Court at Bombay on 14th of August, 1973 again the respondent alleging that the respondent was guilty of acts of cruelty which would entitle the appellant to a decree for divorce dissolving the marriage of the appellant and the respondent which had taken place on 16th of June, 1965 at Delhi.2. In the ordinary course, this appeal would have been disposed of on an appreciation of the evidence. However, the Hindu Marriage Act, 1955, which governs the parties and under which the petition for divorce was filed, was substantially amended in the year 1976 and a new ground which would be the basis of a decree for divorce was added in section 13 of the said Act. From the arguments advanced by the Advocates appeari...

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Nov 28 1979

Bombay Tyres International Ltd. Vs. Union of India (Uoi) and ors.

Court: Mumbai

Decided on: Nov-28-1979

Reported in: 1990LC298(Bombay); 1980CENCUS37D; 1979(4)ELT625(Bom)

B. Lentin, J.1. The petitioner-Company manufactures tyres and other rubber products in Bombay. Since the past several years, the petitioner submitted its price list in the prescribed preformed to the Assistant Collector of Central Excise under the old Section 4(a) of the Central Excise and Salt Act, 1944. The new Section 4 came into force with effect from 1st October, 1975. On or about 25th September, 1975, the petitioner submitted its revised price lists in the prescribed proforma to the Assistant Collector of Central Excise, with its covering letter wherein it was pointed out that there had been no change in the price lists of the petitioner's products after 26th June, 1975 when the petitioner had submitted the earlier price lists to the Central Excise authority. In the revised price list submitted on 25th September, 1975, the petitioner had also claimed, as it had done earlier, deduction of post-manufacturing expenses including freight and profits attributable to post-manufacturing ...

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Nov 28 1979

Union Carbide (India) Ltd. Vs. Union of India (Uoi) and ors.

Court: Mumbai

Decided on: Nov-28-1979

Reported in: 1980CENCUS34D

B. Lentin, J.1. The petitioner is a public limited company which manufacturers Polythene Granules in its factory at Chembur, Bombay. The petitioner's products are sold all over India at uniform sale prices at all points of sales. On 22nd September, 1975, the petitioner submitted to the excise authorities several price lists. In respect of its Bombay sales the price in Bombay was shown in the price list. In respect of the petitioner's other sales out of Bombay separate price lists were submitted to the excise authorities showing the same uniform price plus the actual cost of freight in each place. On 3rd October, 1975, an order was passed by the Superintendent, Central Excise, rejecting the petitioner's out-of-Bombay price lists on the ground that the normal price for delivery at Bombay was known with the result that under the new Section 4 of the Central Excises and Salt Act, 1944, it was not permissible for the petitioner to file separate price lists. By its letter dated 6th October 1...

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Nov 26 1979

Jagatnarayansingh Swarupsingh Chithere and ors. Vs. Swarupsingh Educat ...

Court: Mumbai

Decided on: Nov-26-1979

Reported in: 1980MhLJ372

S.C. Pratap, J.1. This appeal by Jagatnarayansingh Swarupsingh and others directed against the judgment and order dated 21st September 1977 by the learned District Judge, Amravati in application preferred by the Swarupsingh Education Society, by its President and Manager Smt. Meenabai Amarsingh Chithore, under section 72 of the Bombay Public Trusts Act raises inter alia, a question of some importance to all public trusts viz. :In inquiry under section 22 of the Bombay Public Trusts Act related only to the factum of change under consideration or also to is legality and validity ?2. Facts and circumstances, briefly stated, are as follows :---Respondent No. 1 Swarupsingh Education Society is a public trust. General Body Meeting thereof was held on 24th February, 1974, inter alia, to elect a new Managing Committee. A new committee was accordingly elected. On 22nd April, 1974 the society sent a change report in that behalf under section 22 of the Bombay Public Trusts Act (hereinafter the Ac...

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Nov 22 1979

Kulko Engineering Works Limited Vs. the State of Maharashtra

Court: Mumbai

Decided on: Nov-22-1979

Reported in: [1980]46STC454(Bom)

Madon, J. 1. The applicants, who are registered as dealers under the Bombay Sales Tax Act, 1959, manufacture and sell horizontal low-speed cold start crude oil engines. In respect of the period 1st January, 1965, to 31st December, 1965, the applicants filed their returns in which they showed the engines sold by them during this period as taxable under the residuary entry, namely, entry No. 22 of Schedule E to the said Act, and along with their returns paid into the Government treasury the amount of sales tax and general sales tax according to the said entry No. 22 payable in respect of the sales of these engines showed by them in their said returns. While assessing the applicants for the said period the Sales Tax Officer also held that the sale of the said engines were taxable under the said entry No. 22. 2. In respect of certain subsequent transactions of sale of engines the purchasers of the engines felt that these engines were taxable under entry No. 12 of Schedule C to the said Act...

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Nov 21 1979

Ganpat Raoji Suryavanshi Vs. State of Maharashtra

Court: Mumbai

Decided on: Nov-21-1979

Reported in: 1980CriLJ853; 1978MhLJ6

R.A. Jahagirdar, J.1. After the hearing of this appeal was over on 18th of October, 1979 we dictated an order allowing the appeal and acquitting the accused who had been convicted in Sessions Case No. 19 of 1975 of the offence punishable under section 302 of the Indian Penal Code by the learned Sessions Judge of Satara. We had mentioned that we would given reasons later. Accordingly we are giving the reasons in this judgment.2. In Sessions Case No. 19 of 1975, tried by the learned Sessions Judge of Satara, the appellant in this appeal, hereinafter referred to as 'the accused', was prosecuted for the offence punishable under section 302 of the Indian Penal Code. It was alleged that the accused had committed the murder of one Gangubai, wife of Dagdu Chougule, by inflicting knife injuries on her person on the night of 25th of October, 1974. The learned Sessions Judge convicted the accused of the offence with which he was charged and sentenced him to imprisonment for the life by his judgme...

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Nov 20 1979

Tata Engineering and Locomotive Co. Ltd. Vs. Bharat Mining Corporation ...

Court: Mumbai

Decided on: Nov-20-1979

Reported in: AIR1980Bom168

1. The plaintiffs -- Tata Engineering and Locomotive Company Limited, the manufacturers of Tata diesel vehicles, have filed the present suit for the recovery of a sum of Rs. 1,67,835/-being the arrears of monthly hire instalments in respect of three vehicles given under hire purchase agreements to the 1st defendants-Bharat Mining Corporation Limited with interest on the arrears of monthly hire charges at the rate of 1 per cent per mensem from 1st May 1974, till payment. The 2nd defendant was a guarantor. The 2nd defendant has, according to the plaintiffs, guaranteed the payment of the amounts due under the hire purchase agreements. The 3rd defendant is the Manager appointed under the Coal Mines (Nationalisation) Act, 1973. The 4th defendants-the Coal India Limited is incorporated under the Coal Mines (Nationalisation) Act, 1973, and its previous name was the Coal Mines Authority Limited.2. According to the plaintiffs, by three separate and identical hire purchase agreements in writing ...

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Nov 20 1979

Kisanlal Rajmal Vs. the State of Maharashtra

Court: Mumbai

Decided on: Nov-20-1979

Reported in: [1980]45STC88(Bom)

Madon, J. 1. This is a reference under section 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the said Act'), made by the Sales Tax Tribunal, Bombay, at the instance of the applicants, who are the assessees, in which the following question has been referred to us : 'Whether the Tribunal was justified in law in holding that the Sales Tax Officer was not wrong in ignoring the return filed by the assessee on 27th June, 1969, in the circumstances of the case ?' 2. At all material times, the applicants were registered as dealers under the said Act. Under section 33(5) of the said Act, if a registered dealer does not furnish returns in respect of any period by the prescribed date, the Sales Tax Officer has the power to make a best judgment assessment after giving such dealer a reasonable opportunity of being heard. For the period of Samwat Year 2022, the applicants failed to file any return and even though notice was served upon them under section 33(5) of the said Act,...

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Nov 20 1979

Yahya F. Zaveri Vs. J. Datta and ors.

Court: Mumbai

Decided on: Nov-20-1979

Reported in: 1989(25)LC106(Bombay)

B. Lentin, J.1. At present, the petitioner carries on business of exporting diamonds (with which this Petition is not concerned) in the name and style of M/s. Y.S. Fazlehusen as the sole proprietor thereof. In 1944, the petitioner was carrying on the business of manufacturing jewellery. From 1953, the petitioner carried on gold import and jewellery export business. The petitioner ceased doing this business in about July 1972. Since 30th April 1963, the petitioner carried on in a bonded warehouse, business of manufacture of gold jewellery using the imported gold belonging to his foreign customers. During the period 1963 to 1972, in connection with this gold jewellery business, the petitioner held the requisite Customs licence renewable from year to year and last renewed till 1972. He also held the requisite licence issued by the Superintendent, Central Excise, Gold Circle, Bombay. The petitioner imported the gold belonging to his various customers, melted it with copper and silver, manu...

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Nov 15 1979

Excel Industries Ltd. Vs. Union of India (Uoi) and anr.

Court: Mumbai

Decided on: Nov-15-1979

Reported in: 1989(25)LC491(Bombay)

B. Lentin, J.1. The petitioner is a public limited company which manufactures chemical products, The petitioner uses white and yellow phosphorus as raw material for manufacturing a product known as 'Phosphorus Penta sulphide', briefly known as 'P2S5'. P2S5. is supplied by the petitioner to various manufacturers of insecticides and pesticides. White and yellow phosphorus is liable to customs duty under item 28 of the Tariff Under a classification dated 1st March 1968 import of white and yellow phosphorus is allowed at a concessional rate but if they are used for the purpose of manufacture of insecticides, pesticides and fungicides and if certain certificates from the Directorate General of Technical Development are obtained and a bond is executed by the importer undertaking to pay the difference between the full duty payable and the concessional duty paid if it is not proved to the satisfaction of the Assistant Collector that the white and yellow phosphorus have been used for the purpos...

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