Mumbai Court October 1981 Judgments
indoglass Private Limited and Others Vs. Union of India and Others
Court: Mumbai
Decided on: Oct-07-1981
Reported in: 1982(10)ELT135(Bom)
1. The petitioner No. 1 is a Private Limited Company while the petitioner No. 2 is a partnership concern and the petitioner No. 3 is the Director and Share-holder of petitioner No. 1 and partner of petitioner No. 2.2. The petitioners are manufacturing fibreglass cloth and tapes, varnished fibreglass cloth and tapes and mica tapes and sheets. Prior to October 2, 1972, the business was carried on in the name of partnership firm and on October 2, 1972, the petitioner No. 1 Company was incorporated and all the assets of the firm vested in petitioner No. 1 Company. The Company was manufacturing the products at Dombivali and at a later stage some products were manufactured at Worli.3. In or about May 1971, Tariff Item No. 59 was introduced in the First Schedule of the Central Excises and Salt Act, 1944 and excise duty was levied on 'electric insulation tapes'. On June 19, 1971, the Collector of Bombay issued a Trade Notice bearing No. 110 stating therein that 'Electric insulation tape is a t...
Tag this Judgment!Piramal Spg. and Wvg. Mills Ltd. Vs. Union of India and Others
Court: Mumbai
Decided on: Oct-07-1981
Reported in: 1982(10)ELT145(Bom)
1. The petitioners are a Company registered under the Companies Act, 1956, and inter alia carry on business of manufacturing cotton fabrics. The petitioners have a Textile Mill at Parel, Bombay, and have the necessary licence for the manufacture of cotton fabrics as well as the cotton yarn. The petitioners have followed the Self Removal Procedure for the purpose of Central Excise duty as prescribed under the Central Excise Rules framed under the Central Excise and Salt Act, 1944 (hereinafter referred to as the Act). As required by the Rules, the petitioners from time to time filed the classification list in respect of cotton fabrics and cotton yarn manufactured by them and the same were duly approved by the authorities concerned.2. The petitioners manufacture a certain type of cotton fabrics which are called 'Quality No. 1410' and 'Quality No. 1435'. The composition of these fabrics contains in the weft yarn 82% cotton yarn and 18% Twinkle Nylon Yarn. The petitioners have paid the duty...
Tag this Judgment!Kishan Alias Krishnakant, Ranchhoddas Kapadia and anr. Vs. Lalji Dharm ...
Court: Mumbai
Decided on: Oct-07-1981
Reported in: 1982(1)BomCR478
M.N. Chandurkar, J.1. The only question which arises in this petition is whether the suit filed by the petitioners to establish their rights of tenancy after an order in an obstructionist proceedings is made against them, is maintainable after the amendment of Order 21, Rule 103 of the Code of Civil Procedure.2. Admittedly the respondents have obtained an order of ejectment under section 47 of the Presidency Small Cause Courts Act, against on Bhagwandas Ranchhoddas who is the younger brother of petitioner No. 1. When that order was sought to be executed, the petitioners obstructed the execution of the order and obstructionist proceeding was, therefore, taken out by the decree-holders. The obstructionist proceeding terminated with an order against the petitioners and a warrant of possession was directed to be issued.3. Against the order in the obstructionist proceedings the petitioners had filed an appeal and an objection was raised in that appeal about the maintainability of the appeal...
Tag this Judgment!Shrikrishna Annaji Sonatake Vs. Ramnarayan Pannalal Lathi and ors.
Court: Mumbai
Decided on: Oct-06-1981
Reported in: AIR1982Bom487; 1983MhLJ248
1. This second appeal is filed by original plaintiff against the appellate decree passed against respondent No. 4 Trust, respondent Nos. 1 to 3 are the trustees of the Trust-respondent No. 4, though they are not described as such.2. The plaintiff had filed a suit against the Trust initially in the Court of the Joint Civil Judge, Junior Division, Jalgaon, being Regular Civil Suit No. 618 of 1972 impleading the Trust as the first defendant and defendants Nos. 2 to 11 as original trustees. The suit was filed to recover an amount of Rs. 2,322/- with further interest and costs. The case of the plaintiff was that the first defendant is Public Trust and he was the employee of this Trust working as a teacher in one of the High Schools conducted by the Trust. The plaintiff was appointed as the Head Master for academic year 1969-70 on monthly pay of Rs. 200/- as the basis pay and permitted dearness allowance. The total salary of the plaintiff was Rs. 327/- per month. It was the case of the plain...
Tag this Judgment!Nityanand A. Shetty Vs. Vikram Jayantilal Bangdiwala and anr.
Court: Mumbai
Decided on: Oct-06-1981
Reported in: 1982(1)BomCR513
N.K. Parekh, J.1. The petitioner in this matter is the original accused in case No. 108/S of 1980 on the file of the Court of Metropolitan Magistrate, 22nd Court, Andheri, Bombay (for brevity's sake the petitioner herein is referred to as 'the accused'). Being aggrieved by the proceedings in the said case, the petitioner has filed the present petition for quashing and/or setting aside the said proceedings.2. It is the case of one Vikram Jayantilal (for brevity's sake hereinafter referred to as 'the complainant') that he carries on business in the firm name and style of Bharat Distributors. That his firm deals in oils. That on the 3rd of July, 1980 he received a telephone-call from the accused. That the accused told him that he was an officer from the Indian Airlines and that the complainant should supply 200 tins of Postman Brand Refined Groundnut Oil to the Indian Airlines Canteen. That the accused had agreed to make payment for the goods against delivery. That on the 4th of July 1980...
Tag this Judgment!Dnyanoba Sukhdeo Lande and anr. Vs. Shrirang Mahataraji Dhurwade
Court: Mumbai
Decided on: Oct-06-1981
Reported in: 1982(2)BomCR18
M.P. Kanade, J.1. Question of law involved in this second appeal is as to whether the appellants are entitled to protect their possession under the provisions of section 53A of the Transfer of Property Act, 1882 in respect of a land of which the plaintiff has become owner by operation of law under the provisions of section 38-E of the Hyderabad Tenancy and Agricultural Lands Act, 1950 (hereinafter referred to as 'the Hyderabad Tenancy Act'). The said question arises out of the following facts.2. Respondent Shrirang Mahataraji Dhurwade filed a Regular Civil Suit No. 5 of 1971 in the Court of the Joint Civil Judge, (Junior Division), Beed, for restoration of possession of agricultural land Survey No. 24 admeasuring 6 acres 36 gunthas situated at village Sandarwan, Taluka and District Beed. Originally, one Baburao Ganpatrao Land was the owner of the said land. The plaintiff, that is, the respondent in this appeal, was a protected tenant of the said land and under the provisions of section...
Tag this Judgment!Ravindra Hindustan Platinum Private Ltd. Vs. Union of India and Others
Court: Mumbai
Decided on: Oct-05-1981
Reported in: 1989(25)LC189(Bombay); 1981(8)ELT870(Bom)
1. The petitioners carry on business as manufacturers of electrical contacts/Bimetal contacts used in switch gears and control gears industry.2. The Central Government in exercise of the powers conferred under the Imports and Exports Control Act, 1947 read with the provisions of the Imports (Control) Order, 1995 issued diverse public notices relating to the import policy to be pursued and export promotion. During the financial year ending March 31, 1975 and until May 12, 1975 cash assistance and replenishment licences were available on diverse goods which were exported and in respect of which the necessary formalities were complete. Under the said policy, the exporters of electrical contacts made by silver or silver alloy/copper containing less than 50% of silver were entitled to cash assistance and replenishment import licences. The exporters were eligible to replenishment licences to the extent of 40% of the F.O.B. value of the product exported and cash assistance to the extent of 25...
Tag this Judgment!Dr. Keki Hormusji Gharda Vs. B.H. Raisinghani, Wealth-tax Officer, Com ...
Court: Mumbai
Decided on: Oct-03-1981
Reported in: (1981)83BOMLR610; (1982)28CTR(Bom)230; [1982]135ITR386(Bom); [1982]10TAXMAN109(Bom)
Pratap, J.1. This extremely well-argued petition under art. 226 of the Constitution question and challenges the jurisdictional validity of the notice dated 7th January, 1981, issued by the WTO under s. 17 of the W.T. Act, 1957 (hereafter, 'the Act'), seeking to reopen the petitioner's wealth-tax assessment for the assessment year 1976-77.2. Hearing the rival submissions of the respective counsel, I do not find this to be a fit case for interference under art. 226 of the Constitution. All that has happened at this juncture is the issuance of a show-cause notice. Jurisdiction under art. 226 may, in a given case, warrant interference even at such a stage. There is no single litmus test in that behalf. But, in the facts here and considering the materials presently existing, it is difficult to hold that the WTO here had no reason to believe, within the meaning of s. 17 of the Act, that the net wealth chargeable to tax for the assessment year 1976-77 had escaped assessment and had, therefore...
Tag this Judgment!Shakti Insulated Wires Pvt. Limited and Another Vs. Union of India and ...
Court: Mumbai
Decided on: Oct-03-1981
Reported in: 1982(10)ELT10(Bom)
1. Petitioner No. 1 is a Private Limited Company registered under the Companies Act, 1956, and inter alia manufactures copper wires and strips/conductors of all sorts including insulated rectangular copper strips/conductors. In or about 1968-69 petitioner No. 1 started manufacturing varnish bonded glass-fiber covered rectangular copper strips/conductors. For the manufacture of the said products, petitioner No. 1 receive rolled E.C. grade imported copper rods and the said copper rods are flattened in the factory into strips. The strips, which are in coil form, are annealed and are taken on horizontal lapping and bonding machine, where firstly a layer of enamel is applied and thereafter one layer of fiber-glass yarn is lapped. The strips simultaneously pass through horizontal ovens for baking the enamel. The same process is repeated for additional layers of fiber-glass yarn and enamel coating to get the required insulation on the products. At the end of the process, the copper strips are...
Tag this Judgment!Anusuyabai W/O. Madhukar Patil Vs. State of Maharashtra
Court: Mumbai
Decided on: Oct-03-1981
Reported in: (1983)85BOMLR84
Padhye, J.1. Smt. Anusuyabai, the petitioner, representing the family unit of herself and one minor son and three minor daughters, challenges a decision dated March 6, 1976 given by the Surplus Land Determination Tribunal (hereinafter referred to as the S.L.D.T.), Block, tahsil Kolapur, district Yeotmal finding that the family unit was in possession of 54 acres and 11 gs. of agricultural land as surplus land, within the meaning of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961, hereinafter referred to as the Ceiling Act, as confirmed by the Maharashtra Revenue Tribunal at Nagpur in Ceiling Appeal No. AI c-A-1664/76 dated July 8, 1976.2. Smt. Anusuyabai's husband Madhukar Patil expired on July 25, 1973. Prior to his death, he sold and agreed to sell the following fields:1. S. No. 4/1 of Nagzari measuring 13.30 acres sold for Rs, 7,000 on December 12, 1972.2. S. No. 19 of Marathwakdi measuring 30.31 acres sold on September 2, 1972 for Rs. 20,000.3. S. No. 4/2 of Nagza...
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