Mumbai Court February 1981 Judgments
Govindji Jevat and Co. Vs. Shree Saraswati Mills Ltd.
Court: Mumbai
Decided on: Feb-23-1981
Reported in: AIR1982Bom76
ORDER1. This is a petition to challenge the arbitration award of the East India Cotton Association Ltd. Made pursuant to the rules of the said Association.2. The facts leading to the award and the challenge thereto are as follows. Pursuant to several contracts which were all made subject to the bye-laws of the said association, the petitioner agreed to sell and deliver to the respondent, various quantities of cotton bales aggregating to 5750. Disputes and differences arose between the parties, which resulted in a claim being filed by the petitioner before the arbitrators. In the said arbitration the respondent did not appear and an award came in be passed for Rs. 1,15,164,13 pa, in favour of the petitioner. The rules provided for a right of appeal to the board of directors of the said Association, and an appeal was filed by the respondent. In the appeal the amount was reduced to Rs. 37,500/- and interest. It is the result of the appeal which is under challenge.3. After tje appeal was d...
Tag this Judgment!Mohamed Hanif Abdul Hamid and ors. and B. Sahib Dittamal and Sons Pvt. ...
Court: Mumbai
Decided on: Feb-19-1981
Reported in: AIR1981Bom156
ORDER1. This Notice of Motion taken out by the applicants raises an interesting question with regard to the powers of this Court to grant 'subsequent leave' in a case where execution bad been levied on property in the hands of the Court Receiver without Leave of the Court.2. The Applicants had initially prayed that this Court may regularise the execution of the Warrant of Possession in respect of the Decree in R. A. E. & B. Suit No. 555/ 4500 of 1963 in the Court of Small Causes at Bombay levied on 27th March, 1980 by the Applicants on property in the hands of the Court Receiver appointed in this suit. Shri Aadbyarujina, learned Counsel for the Applicants thereafter sought leave to amend prayer (a) of the Notice of Motion by adding the words 'that this Court may grant subsequent leave to regularise the execution levied by the Applicants'.3. Before I deal with the contentions urged by learned Counsel, it is necessary to recite a few facts here in below :---4. The Life Insurance Corporat...
Tag this Judgment!Baburao Satgonda Patil Vs. the Collector of Bombay and Returning Offic ...
Court: Mumbai
Decided on: Feb-19-1981
Reported in: AIR1981Bom228
Masodkar, J.1. These two petitions raise an interesting point with regard to the refection by the Returning Officer to open as many as 56 ballot papers in Writ Petition No. 2797 of 1979 and 240 ballot papers in Writ Petition No. 2819 of 1979. The Returning Officer was concerned with the holding of elections to the Specified Society, being the Maharashtra State Co-operative Bank Ltd., to elect its committee. An election to elect its committee is to be conducted by the Collector, as is provided by Section 73-G of the Maharashtra State Cooperative Societies Act. 1960. The First Petition i. e. Writ Petition No. 2797 of 1979, concerns with the election with regard to the Urban Bank Constituency which was required to elect four members from four divisions, while the other petition is concerned with the individual member from the Constituency which returns one member on the committee.2. The Collector of Bombay, who is the Collector to hold the elections under Section 73-G of the Maharashtra S...
Tag this Judgment!Advani-oerlikon Ltd. and Another Vs. Union of India and Others
Court: Mumbai
Decided on: Feb-17-1981
Reported in: 1981(8)ELT432(Bom)
B. Lentin, J.1. The 1st petitioner is a public limited Company (referred to hereafter as the 'company') incorporated under the Indian Companies Act, 1913. The 2nd petitioner is a Director of the Company. The Company carries on business of manufacturing Copper Coated Mild Steel Wires (C.C.M.S. Wires) and also manufactures welding electrodes of various types. In May 1971, Tariff Item 50 to the 1st Schedule of the Central Excises and Salt Act, 1944, was introduced whereby excise duty was levied on 'welding electrodes, all sorts' for the first time at 15 per cent ad valorem. Under the self-removal procedure the Company was required to file the classification list from year to year, which the Company did, showing its welding electrodes as excisable and the C.C.M.S. Wires as non-excisable. This classification list was filed by the Company on 1st October, 1971 and was approved by the Superintendent, Central Excise, namely, the 2nd respondent, on 8th October, 1971. Similar classification lists...
Tag this Judgment!Premier Automobiles Limited Vs. State of Maharashtra
Court: Mumbai
Decided on: Feb-17-1981
Reported in: [1981]48STC552(Bom)
Madon, J.1. The facts which have given rise to this reference under section 61(1) of the Bombay Sales Tax Act, 1959, are somewhat unusual. The applicants are and were at all material times registered as a dealer under the said Act. During the quarter 1st April, 1964, to 30th June, 1964, the applicants sold chassis of motor vehicles to the Directorate-General, Supplies and Disposals, in the Ministry of Defence, Government of India. Under entry 37 of the notification issued by the State of Maharashtra under section 41 of the said Act, these sales were subject to a lower rate of tax, namely, 2 per cent, instead of 10 per cent, if the sales were for construction of bodies thereon and the purchaser gave to the selling dealer a certificate in form S. The chassis sold by the applicants to the Directorate-General of Supplies and Disposals were for construction of bodies thereon. Though no condition as to who is to construct the bodies of chassis was prescribed in the said entry 37 as it stood ...
Tag this Judgment!Eastman Consultants P. Ltd. Vs. Central Board of Direct Taxes and Anot ...
Court: Mumbai
Decided on: Feb-13-1981
Reported in: (1981)24CTR(Bom)140; [1981]132ITR637(Bom); [1981]7TAXMAN93(Bom)
Pratap, J.1. The petitioner - M/s. Eastman Consultants - is a private limited company (hereinafter 'the assessee'). During the relevant previous year ending September 30, 1978 (assessment year 1979-80), the assessee entered in the course of its business, into as many as nineteen agreements, mostly in the form of letters, with different parties of different places such as Tehran-Iran, Saudi Arabia, Bahrain and Dubai (UAE). In pursuance thereof, the assessee submitted to the CBDT, application forms for approval of the said agreements under s. 80-O of the I.T. Act (hereinafter 'the Act'). The Board having refused to accord such approval, the petitioner has approached this court under art. 226 of the Constitution.2. Going through the petition as also the letters-cum-agreements and the approval applications and hearing Mr. V. H. Patil, the learned advocate for the petitioner, and Mr. R. J. Joshi, the learned advocate for the respondents, I find myself unable to take any different view of th...
Tag this Judgment!Kanshiram Surinderkumar a Firm Vs. Thakurdas Deoomal Rohire and ors.
Court: Mumbai
Decided on: Feb-13-1981
Reported in: AIR1982Bom505; (1982)84BOMLR291
Rege, J.1. This appeal involves a question of rectification of the Trade mark Register by deleting mark 'Amar' registered in the name of the Appellants under No.212206B in part 'B' of the Register in class 24 rules made under the Trade and Merchandise marks Act, 1958,2. The appellants had by their application dated 8th Nov.1962 applied for registration of the mark consisting of word 'Amar' in respect of textile piece goods, On 25-3-1964 the said mark 'Amar was registered in the name of the appellants under No.212206B in part 'B' of the register of Trade mark in class 24. The Respondents thereafter on 21-5-1965 applied for the registration of the very same mark in their name, However, on being pointed out about the registration of the said mark in the name of the appellants, the respondents made an application dated 2nd Sept. 1965 under S. 56(2) of the said Act for rectification of the register by deleting the said mark 'Amar' as registered in the name of the appellants on the ground th...
Tag this Judgment!Commissioner of Sales Tax, Maharashtra State, Bombay Vs. L. D. Bhave a ...
Court: Mumbai
Decided on: Feb-13-1981
Reported in: [1981]47STC318(Bom)
Sujata V. Manohar, J.1. The respondents are dealers in Burshane gas. They also deal in gas stoves which are referred to in the record before us as hot plates, rubber tubes, metal rings which can he fitted to burners of gas stoves, and stands on which gas stoves can be placed.2. For the assessment years 1st January, 1966, to 31st December, 1966, and 1st January, 1967, to 31st December, 1967, the respondents were assessed to sales tax in respect of their sales of rubber tubes, rings and stands on the basis that these items were covered by entry 22 in Schedule E to the Bombay Sales Tax Act, 1959. They were thereafter reassessed on the ground that they were wrongly assessed to a lower rate of tax. On reassessment, the Sales Tax Officer came to the conclusion that these three items, viz., rubber tubes, rings and stands were covered by entry 7A in Schedule E to the Bombay Sales Tax Act. 1959, and he passed orders in respect of both the abovementioned periods accordingly. Being aggrieved by t...
Tag this Judgment!Podar Trading Co. (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Feb-11-1981
Reported in: (1984)7ITD666(Mum.)
1. This appeal has been filed by the assessee against the order dated 21-12-1979 of the Commissioner (Appeals). The assessee is a limited company deriving income from business as a dealer in cotton yarn, silk yarn, soapstone powder, etc. Besides, the assessee also deals in shares and earns income by way of Mukadami Commission. The assessment year involved in this appeal is 1976-77 with the year ended 31-3-1976 as the relevant previous year.2. The only ground taken in this appeal is that the Commissioner (Appeals) erred in not allowing a sum of Rs. 7,541 being the liability for gratuity which accrued for the previous year under consideration, as computed on actuarial basis. Before the ITO, the assessee claimed to deduct a sum of Rs. 27,330 as gratuity liability computed on actuarial basis while computing the income from its business. No provision for the said amount was made in the acounts but the claim for deduction was made in the course of assessment proceedings. The ITO observed th...
Tag this Judgment!Rajendra Kumar Sabharwal Vs. Lila K. Jagtiani and ors.
Court: Mumbai
Decided on: Feb-10-1981
Reported in: AIR1982Bom243; (1982)84BOMLR1; 1982MhLJ154
Deshpande, C.J.1. The petitioner appellant is the original non-disputant. A flare in a building belonging to disputant No. 2 Co-operative Society was held as a member by disputant No. 1 The same was given on leave and licence basis on 1st Oct. 1962. A joint application was made to the Society by disputant No. 1 and the non-disputant for making the latter a nominal member of the Society. By-laws 66, 67 and 68 of the Society prevented a member from leasing out the flat or giving the same on leave and licence basis to any person who is not enrolled first as a nominal member and previous permission for such tenancy or leave and licence agreement is not taken from the Managing Committee of the Society. It is pursuant to these by-laws that the non-disputant appears to have been enrolled as a nominal member of the Society on the joint application of disputant No. 1 and the non-disputant, it is so not in dispute that the Managing Committee did pass a resolution according its permission to allo...
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