Court : Mumbai
Reported in : 1982(2)BomCR590
ORDER1. The petitioner, hereinafter referred to as 'the accused', was prosecuted in Criminal Case No. 169 of 1978 in the Court of the Chief Judicial Magistrate of Kulaba at Alibag for an offence punishable under S. 16(1)(a)(i) of the Prevention of Food Adulteration Act, hereinafter called 'the Act' and was sentenced to rigorous imprisonment for six months. He was also sentenced to pay a fine of Rs. 1,000/-. In default of the payment of fine, rigorous imprisonment for three months was stipulated. The prosecution case was as far as it can be made out from the complaint filed and the deposition of the Food Inspector, that the accused sold to the Food Inspector 900 grammes of adulterated chocolates (milk toffee) in contravention of S. 7 of the Act. In particular the case of the prosecution was that the sample which was taken from the accused when analysed contained ash insoluble in dilute hydrochloric acid of more than 0.2 per cent by weight, thus contravening Rule A-25.02 of the Preventio...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (1983)3ITD255(Mum.)
1. The assessee is an individual. There was a raid in the premises of the assessee and certain assets were seized. While filing the return of net wealth, the assessee returned the cash, etc., seized, but claimed in Statement III various other items seized during the search action as exempt from wealth-tax. These included coin collections to the extent of Rs. 4,17,688, pooja coins Rs. 30,148, miniature paintings valued at Rs. 2,31,350 and certain currency notes, etc. In support of his claim for exemption under Section 5 of the Wealth-tax Act, 1957 ('the Act') for the above assets, the assessee relied on an order of the Tribunal in the case of one Shamsunder G. Aggarwal. Holding that the artistic work done on coins do not entitle the assessee to the exemption, the WTO rejected the assessee's claim for exemption under Section 5(1)(xii). The WTO noted that the Tribunal had rejected in Shamsunder G, Aggarwal's case the claim for exemption of coins considered as archaeologically valuable. T...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (1983)3ITD546(Mum.)
1. The revenue has made this appeal against the order dated 17-1-1981 of the Commissioner (Appeals) II? Bombay, who partly allowed the appeal against the order dated 26-9-1980 of the 4th ITO, Film Circle, Bombay.2. The relevant facts in brief leading to this appeal are that the assessee is an individual. During the previous year relevant for the assessment year 1977-78 ended on 31-3-1977, the assessee released the picture 'Balika Badhu', admitted total realisation of Rs. 29,81,600 and thereby declared profit of Rs. 5,12,125. The exploitation rights of the film for the territories of Tamil Nadu and Andhra Pradesh had not been sold during the year of account as the prints were not delivered. The assessee, however, debited to the profit and loss account the full cost of production. The ITO did not agree with the assessee that the full cost of production be debited to the profit and loss account on the ground that the assessee had not delivered the prints for the territories of Tamil Nadu...
Tag this Judgment!Court : Mumbai
Reported in : (1983)ILLJ24Bom
1. This writ petition challenges the notification dated 18th September, 1978 issued by the State Government, respondent 1, under S. 1(5) Employees' State Insurance Act, 1948 (hereinafter referred to as the Act). The impugned notification extends the provision of the Act inter alia to hotels employing 20 or more employees within the limits of the Municipal Corporation of Greater Bombay.2. It is common ground that, by reason of notification issued by the Central Government under S. 1(3) of the Act, the Act had then come into force over an area of the State of Maharashtra greater than the Municipal limits of Greater Bombay.3. On 31st December, 1973 the Employees' State Insurance Corporation, respondent 2 wrote to respondent 1 suggesting that the Act should be extended to cover the categories of establishments therein mentioned, which included hotels. The letter suggested that such extension need not cover all sectors of employment or all areas simultaneously.4. On 23rd September, 1974 res...
Tag this Judgment!Court : Mumbai
Reported in : AIR1983Bom118; 1982MhLJ749
1. By this petition, the challenge is to the order made by the Joint Judge, Poona, holding that the Small Cause Court, Poona, had no jurisdiction to entertain that suit filed by the present petitioner against a tenant on the basis that he has 1/5th share in the property demised under the lease. By the impugned order, it has been found that such a suit was unentertainable by the Small Cause Court.2. The undisputed facts are the one Govardhandas Shah held house property No. 1669, situate in Shukarwar Path, Poona, Defendants No. 1 Shri S. V. Kunnur is one of the tenants in that property. Govardhandas did not leaving behind him there sons, including plaintiff Murlidhar and his brothers Chandrakant and Rasiklal and two daughters Savitaben and Lalitaben. The widow of Government by name Miratbai also died in 1967 and after her death, the three brothers entered into some sort of family arrangement on September 7, 1967 as per Ex. 47. Acting upon this arrangement, the plaintiff set up a claim to...
Tag this Judgment!Court : Mumbai
Reported in : 1983(1)BomCR476
V.V. Joshi, J.1. The two appellants who were original accused Nos. 2 and 3 in the trial Court stood their trial along with six other persons charged under sections 148, 307 read with section 149, 323 read with section 149 and in the alternative under section 307 read with section 34 of the Indian Penal Code, further in the alternative under sections 326, 325 and 323 read with section 34 Indian Penal Code. The trial Court found that the prosecution had not proved any unlawful assembly of five or more persons, and therefore, convicted the two appellants under sections 326 and 323 Indian Penal Code read with section 34 Indian Penal Code and sentenced each of them to rigorous imprisonment for six months on each of the two counts. All the other accused were acquitted. Aggrieved by their convictions and sentences the appellants have preferred this appeal. This Court while admitting the appeal issued notice of enhancement of sentence giving rise to Criminal Revision Application No. 116 of 198...
Tag this Judgment!Court : Mumbai
Reported in : (1983)85BOMLR49
S.J. Deshpande, J.1. The petitioner in this application is a partnership firm. The respondent No. 1 is a business concern. Respondents Nos. 2 to 4 are described as officers of M/s. Scientific Instruments Company Limited. Respondent No. 5 is the authority and respondent No. 6 is the State of Maharashtra. The petitioner is challenging the order of the learned Executive Magistrate-respondent No. 5 passed on April 24, 1981. The litigation in this case was initially commenced by respondent No. 1 in the Court of Executive Magistrate at Bombay. Respondent No. 1 approached the Magistrate under Section 145 of the Criminal Procedure Code, making respondents Nos. 2, 3 and 4 as opposite party in that dispute. This dispute was filed before the Magistrate on July 1, 1976 on the ground that the respondents Nos. 2 to 4 have wrongfully dispossessed the respondent No. 1 from the disputed premises, and, there is likelihood of breach of peace. This dispute was ultimately decided by the learned Magistrate ...
Tag this Judgment!Court : Mumbai
Reported in : [1984]7ITD74(Mum)
ORDERPer Shri P. S. Dhillon, Judicial Member - The revenue has field Appeal No. 496 (Bom.) of 1981 against the order of the Commissioner (Appeals) who partly allowed the appeal of the assessee against the order of the Fourth ITO passed in the assessment year 1975-76 while the assessee has field Appeal Nos. 3907 and 3908 (Bom.) of 1981 against the order of the Commissioner, who passed an order section 263 of the Income-tax Act, 1961 (the Act) directing the ITO to withdraw the weighted deduction allowed by him under the provision of section 35B of the Act in the assessment years 1976-77 and 1977-78 with reference to the melting charges and to recompute the total income and tax thereon, accordingly.2. We are disposing of these three appeals consolidating together since the grounds raised in these appeals are common, so much so that the submission and the contentions of the parties are also common.3. The assessee is a registered firm. The assessment years involved in these appeals are 1975...
Tag this Judgment!Court : Mumbai
Reported in : AIR1983Bom291
ORDER1. Madangopal Zumbarlal Chaudhari Agarwal of Achalpur city, taluka Achalpur, district Amravati obtained a preliminary decree against defendants Bhagwant and his two sons Prabhakar and Madhukar for foreclosure on the basis of a mortgage for Rupees 5,510.82 Possession and defendant having failed to pay the amount, applied on 19-2-1968 by Exempted. 1, application for making the decree final. Defendants filed an application under Section 24 of the Bombay Money Lenders Act claiming in statements. It was registered as M. J. C. No. 34 of 1968 (at places this is referred as M. J. C. No. 134/1968). This application was filed on 13-10-1968 (at some places this date is indicated as 4-11-1968). On 15-10-1968 defendants filed an application under Section 3 of the Madhya Pradesh Temporary Postponement of Execution of Decrees Act, 1956 (for short, referred to hereinafter as M. P. Act), praying of postponement of final decree proceedings in terms of the said Act, Say of plaintiffs was filed on 25...
Tag this Judgment!Court : Mumbai
Reported in : AIR1982Bom580
ORDER1. The effect of power cut upon minimum demand charge payable by a consumer of electricity to the supplier thereof has to be determined in this writ petition.2. The petitioners, Mukand Iron and Steel Works Ltd., are manufactures of Iron and steel products. They have a plant at Kalwe, Thane, They are large consumers of electricity supplied to them by the 1st respondent, the Maharashtra State Electricity Board. On 3rd Aug., 1965 the Board entered into all agreement states that the Board shall supply to me company and the company shall supply to the company and the company shall take from the Board all the electrical energy required at its plant at Kalwe up to a maximum of 15,000/- K. V. A. (Kilo volt amperes) which quantum is referred to as the 'Contract demand' Under Clause 7 (a) the company is entitled to apply to the Board for supply in excess of the contract demand and the Board is obliged to make it available within the stated period provided it has the additional energy availa...
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