Mumbai Court February 1979 Judgments
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Shamrao Sampatrao Khanderai Vs. State of Maharashtra and anr.
Court: Mumbai
Decided on: Feb-22-1979
Reported in: 1979CriLJ1457; 1979MhLJ551
Gadgil, J. 1. The applicant has filed this application under Section 482 Cr. P.C. challenging the order of the Judicial Magistrate First Class, Akot, in Criminal case No. 247 of 1977 whereunder the Magistrate has directed that the custody of the she-buffalo in question should be given to the complainant (Lilabai) in that case on her executing the requisite bond that the complainant would produce the she-buffalo whenever directed by the Court.2. In order to understand the alleged grievance of the applicant, it will be necessary to state a few facts. On 13-12-1976 Baburao, acting on behalf of his mother Lilabai (present respondent No. 2), filed a report with the police alleging that Ramrao Sampatrao Gawande has committed theft of the she-buffalo belonging to Lilabai. On the basis of that complaint the police started investigations. The she-buffalo in question was seized from the possession of the present applicant Shamrao. The question arose before the Magistrate as to whom the custody o...
Smt. Kusumben D. Mahadevia V. N. C. Upadhya and ors. Kusumben D. Mahad ...
Court: Mumbai
Decided on: Feb-21-1979
Reported in: (1980)14CTR(Bom)20; [1980]124ITR799(Bom); [1979]2TAXMAN225(Bom)
Chandurkar, J.1. This judgment will also govern Wealth-tax Reference No. 10 of 1973. 2. The wealth-tax reference arises out of the order of the Income-tax Appellate Tribunal which is also challenged by the petitioner in this petition, as a question relating to the validity of r. 1D of the W.T. Rules, 1957, (hereinafter referred to as 'the Rules'), was not referred by the Tribunal to this court for opinion. 3. The facts which have given rise to this petition are within a very narrow compass. The petitioner, who is an assessee for the purposes of the W.T. Act, is the owner of 1,232 shares of Surat Cotton Spinning & Weaving Mills Pvt. Ltd. (hereinafter referred to as the 'Surat Cotton Mills'). In the proceedings for assessment of the net wealth of the petitioner for the assessment year 1967-68, the shares of the Surat Cotton Mills were valued at the rate of Rs. 170 relying upon a valuation of similar shares held by another assessee which is described as trustees of Maithili Family Trust N...
A.N. Kulkarni Vs. Poona Cantonment Board
Court: Mumbai
Decided on: Feb-21-1979
Reported in: [1981(43)FLR22]; (1979)IILLJ336Bom
R.A. Jahagirdar 1. This petition seeks to challenge the order dated 10th of the October, 1973 passed by the Authority under the Minimum Wages Act, Poona, by which the said Authority refused to entertain an application preferred by the petitioner purportedly under S. 20 of the Minimum Wages Act, 1948, hereinafter referred to as 'the said Act'. The following facts which can be taken as established or admitted may now be narrated in order to understand and appreciate the points raised by this petition. The petitioner was a clerk working with the respondent which is the Poona Cantonment Board for nearly 16 years prior to 1971. Between 1st of March, 1971 and 3rd of May, 1971 he was on leave but was entitled to claim amount as leave wages. That amount ultimately turned out to be about Rs. 600. The petitioner filed two applications under the said Act before the Authority under the Minimum Wages Act, Poona. Those applications were numbered as (MW) 1 and 2 of 1971 and they were for recovering w...
Madhavrao Devrao Poul Vs. Vasantrao Narayanrao Devkar and ors.
Court: Mumbai
Decided on: Feb-20-1979
Reported in: AIR1979Bom288; (1980)82BOMLR66; 1979MhLJ297
Naik, J.1. This petition raises an interesting question under the Mahasrashtra Zilla Parishads and Panchayat Samitis Act, 1961, hereinafter referred to as 'the Act,' as to whether a District Judge without being specially appointed for the purpose could inquire into and dispose of election petitions filed under Section 27 of the Act. The question arises on the following admitted facts:2. Elections to the Zilla Parishad of Bhir were being held 'in May, 1972. The petitioner and respondents 1 and 2 were contesting elections from what is known as Mahalas Javla Constituency. In that election the petitioner polled 4,124 votes as against the 1st respondent, who polled 2,359 votes, and the second respondent, who polled 1,287 votes. The election of the petitioner was, however, challenged by the 1st respondent by an election petition, which was presented to the District Judge, Bhir. The election was challenged on several grounds of alleged corrupt practices. It is enough to state that on the issu...
Mafatlal Gagalbhai and Co. Pvt. Ltd. Vs. Commissioner of Income-tax, B ...
Court: Mumbai
Decided on: Feb-19-1979
Reported in: (1979)13CTR(Bom)236; [1980]122ITR382(Bom); [1979]2TAXMAN256(Bom)
Desai, J.1. This is a reference at the instance of the assessee under s. 256(1) of the I.T. Act, 1961. 2. There are two questions of law referred to us. But as far as question No. 2 is concerned, counsel are agreed that this question will be required to be answered in favour of the assessee-company in view of the decision of the Supreme Court in CIT v. Birla Cotton Spinning & Weaving Mills Ltd. : [1971]82ITR166(SC) . Accordingly, the facts pertaining to this question need out be adverted to in this judgment. 3. The assessee before us in M/s. Mafatlal Gagalbhai & Co. Private Ltd., (hereinafter referred to as 'the assessee-company' for the sake the brevity). We are concerned in this reference with assessment years 1962-63 and 1963-64. During these years the assessee-company received sums of Rs. 11,95,300 and Rs. 13,95,392, respectively, by way of dividends from Standard Mills Company Ltd., (hereinafter referred to as 'the Standard' for the sake of brevity) and Sassoon Spinning and Weavin...
Commissioner of Income-tax, Bombay City-i Vs. S.G. Patwardhan
Court: Mumbai
Decided on: Feb-14-1979
Reported in: [1980]121ITR719(Bom); [1980]3TAXMAN581(Bom)
Desai J.1. This is a reference at the instance of the CIT under s. 66(2) of the Indian I.T. Act, 1922. In this reference we are concerned with the assessment years 1960-61 and 1961-62 for which the previous years ended on 31st March, 1960, and 31st March, 1961, respectively. In the view that we are taking we shall refer only to the sum Rs. 40,000 which pertains to the assessment year 1960-61. 2. During the previous year ending on 31st March, 1960, the assessee had purchased the following shares : 1. 77 shares of Tata Iron and Steel Co. Ltd. for Rs. 16,118. 2. 50 shares of Baroda Rayons for Rs. 1,793.75. 3. The assessee had started maintaining books of account from 1st April, 1960. On the opening date, viz., 1st April, 1960, the cash on hand was shown as Rs. 25,000. In the course of the assessment the ITO went into the question of the source of Rs. 42,912 consisting of the opening cash balance of Rs. 25,000 and the aggregate amount of Rs. 17,911.75 for which the two scrips had been pur...
Commissioner of Income-tax, Bombay City-i Vs. Tata Engineering and Loc ...
Court: Mumbai
Decided on: Feb-14-1979
Reported in: (1979)13CTR(Bom)209; [1980]123ITR538(Bom); [1979]2TAXMAN149(Bom)
Chandurkar, J.1. This reference raises a question relating to the nature of payments made by the assessee-company to two foreign companies in accordance with two agreements dated October 3, 1955, and April 11, 1956. The assessee-company, M/s. Tata Locomotive and Engineering Co. Ltd. (hereinafter referred to as 'Telco') had entered into an agreement with M/s. Daimler Benz, according to which, the assessee was to establish a factory for the manufacture in India of Daimler Benz trucks and other automotive products upon the terms and conditions mentioned in the agreement. The assessee-company was already manufacturing locomotives and under the agreement, M/s. Daimler Benz was to render certain services to Telco. It is not necessary to refer extensively to the terms and conditions with regard to the services and assistance which were agreed to be rendered by M/s. Daimler Benz. The summary thereof as given in the affidavit filed by the director-in-charge of Telco before the ITO the correctne...
Devidayal Metal Industries Vs. the Municipal Corporation for Greater B ...
Court: Mumbai
Decided on: Feb-14-1979
Reported in: AIR1980Bom154
ORDER1. The Plaintiffs have filed this suit challenging the right of the Bombay Electric Supply and Transport undertaking to demand from them a deposit representing the value of three months' average consumption of electricity as security for the supply of electric energy to them. The 1st defendants, namely, the Municipal Corporation for Greater Bombay are licensees within the meaning of Section 3 of the Indian Electricity Act, 1910. They own and operate the Bombay Electric Supply & Transport Undertaking. By an agreement in writing dated July 9, 1964 the defendants agreed to supply to the Plaintiffs electric energy for their factory at Mazgaon, Bombay-10, on the terms and conditions mentioned in the agreement. Clause 13 of the agreement is as under:--'Clause 13. Deposits:-- Consumer shall deposit whenever required by the Corporation in cash or Government Securities such sum as shall represent the value of three months' previous consumption as security for the due payment for energy sup...
Commissioner of Income-tax, Bombay City-i Vs. Tata Mills Ltd.
Court: Mumbai
Decided on: Feb-13-1979
Reported in: [1979]118ITR496(Bom); [1979]1TAXMAN289(Bom)
Chandurkar J.1. The question referred to the High Court under s. 256(1) of the I.T. Act, 1961, at the instance of the revenue is as follows : 'Whether, on the facts and circumstances of the case, the assessee is entitled to get depreciation and development rebate on the sum of Rs. 75,760 paid for acquiring the right to install and operate additional spindles ?' 2. The spindle capacity of a textile mill is restricted by the Central Government and permission of the Central Government is required for expanding the capacity. If, however, any textile mill is not able to make its use of full sanctioned capacity, it is open to another textile mill to purchase the surplus capacity of such mill. 3. In the instant case, the assessee purchased this surplus capacity from the Central Indian Spinning and Weaving Mills Co. Ltd. of Nagpur. For this purchase, the assessee paid a sum of Rs. 75,760 in 1964. The additional spindles were actually installed in the accounting year 1966, relevant for assessme...
Commissioner of Income-tax, Bombay City-i Vs. Sterling Investment Corp ...
Court: Mumbai
Decided on: Feb-13-1979
Reported in: (1979)12CTR(Bom)263; [1980]123ITR441(Bom); [1979]1TAXMAN396(Bom)
Desai, J.1. This is a reference at the instance of the Commissioner under s. 66(1) of the Indian I.T. Act, 1922, and the question referred to us in this reference reads as follows : 'Where, on the facts and in the circumstances of the case, the assessee-company suffered a capital loss of Rs. 2,90,000 within the meaning of s. 12B of the Indian I.T. Act, 1922 ?' 2. The assessee concerned in this reference is M/s. Sterling Investment Corporation Ltd. (hereinafter referred to as 'the assessee-company'). We are concerned in this reference with the assessment year 1959-60. The assessee-company is an investment company which is the owner of a substantial number of immovable properties. On September 19, 1946, the assessee-company entered into an agreement with the Treasurer of Charitable Endowments, Bombay Region, to purchase properties known as, (1) Alexandra Terrace, and (2) Albion Place for a total price of Rs. 11,50,000. The purchase was to be completed within about four months; this, howe...
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