Mumbai Court December 1983 Judgments
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iqbal HussaIn Hassan Ali Rupani Vs. Assistant Secretary to the Governm ...
Court: Mumbai
Decided on: Dec-21-1983
Reported in: 1984(2)BomCR180
Kurdukar, J.1. By this petition under Art. 226 of the Constitution, the petitioner-detenu who is hereinafter referred to as 'the detenu', seeks to challenge the legality and correctness of the detention order issued by the 1st Respondent under S. 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Hereinafter referred to as 'the Act'. The grounds of detention annexed to this petition at Ex.C. were formulated pari passu along with the impugned order of detention. The impugned order and the grounds of detention were served upon the detenu on May 23, 1983 and since then the detenu is detained in jail.2. The grounds of detention disclose that on February 9, 1983, officers of Customs Department received information that silver was being attempted to be exported to Gulf countries in the consignments declared to contain cotton powerloom Chaddars and the said informant pointed out the two consignments at Air Cargo Complex, Sahar, Bombay. The two cons...
Dipashri Vs. Life Insurance Corporation of India and ors.
Court: Mumbai
Decided on: Dec-21-1983
Reported in: AIR1985Bom192; 1984(2)BomCR155
ORDER1. It is unfortunate that the petitioner, a widow, is required to approach this Court for seeking relief against respondent No. 1-Life Insurance Corporation - for securing the amount under the policy taken out by her deceased husband and it is more regrettable that the Corporation should resist these proceedings and try to defeat the just claim of the widow on technical contentions.2. The unfurling of the facts would disclose the sorrow plight of a young widow who had to bring up three minor children when her husband died in an unfortunate accident. The petitioner's husband was employed as a clerk in Mackinnon Mackenzie Private Limited for about 19 years. The deceased husband of the petitioner took out a double benefit policy while in the employment. The deceased husband submitted to respondent 1 a proposal for issue of an Endowment Policy under Table 25 for 20 years for Rs. 30,000/- on July 5, 1975. The monthly premiums of the said policy were to be paid directly through the sala...
Hoovayya Kanthappa Shetty Vs. Renuks S. Shetty
Court: Mumbai
Decided on: Dec-21-1983
Reported in: AIR1984Bom229; 1984(2)BomCR356; 1984MhLJ345
1. The short question that arises in this civil revision applicaiton filed u|s 115 of the Civil Procedure Code. Is as to on whom the burden of proof lies of the statements| averments made by him || her pleadings.2. The respondent (Original Plaintiff) filed s.SC Suit No. 1228 of 1978 in the City Civil Court, Bombay. Against the petitioner (original defendant) for possession of certain restaurant business along with certain moveable properties and also the premises in which the sad business is carried on and payment of certain sum of money together with damages or mesne profits at certain rate and for accounts. In the said suit her pleading in para 1 of the plaint is as under : -'the plaintiffs is the daughter of one Ramayya SEtty who died intestate at Bombay on 4th August 1977, leaving behind him surviving the plaintiffs as his only her and legal representative'.3. To this pleading petitioner replied by his written statement vide para 2 thus :-'The Defendant further submits that the pla...
Woman Govind Shindore and ors. Vs. Gopal Baburao Chakradeo and ors.
Court: Mumbai
Decided on: Dec-21-1983
Reported in: AIR1984Bom208; 1984(1)BomCR530; (1983)85BOMLR611; 1984MhLJ1
Chandurkar, Ag.C.J.1. This appeal has been referred to the Full Bench as the Division Bench which heard the appeal was of the opinion that the earlier decision of the Division Bench of this Court in Purshottam Waman Gabale v. Shripad Ramchandra Pargaonkar : AIR1976Bom375 needed reconsideration.2. In Purshottam's case, the Division Bench on a construction of provisions of Section 18 of the Hindu Succession Act, took the view that the effect of Sec. 18 was that only if there is a brother of full blood and a brother of half blood, then the brother of full blood will exclude the brother of half blood, then the brother of full blood will exclude the brother of half blood and similarly, where there is a sister of full blood and a sister of half blood, the former will exclude the latter. The Division Bench was of the view that if there is a brother of half blood and a sister of full blood, the former will not be excluded by the latter and that it will be only the presence of a relation of a h...
Navrang Dyeing Pvt. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-20-1983
Reported in: (1984)(17)ELT357Tri(Mum.)bai
2. The applicants, M/s. Navrang Dyeing Pvt. Ltd. imported a consignment of Oxytetracycline HCL BP 73. The Additional Collector of Customs, Bombay, under his Order No. S/10-82/83B, dated 4-8-83 directed confiscation of the said consignment, but however gave an option to the applicants herein to pay fine of Rs. 13 lakhs in lieu of confiscation.3. Feeling aggrieved by the order of the learned Additional Collector, the applicants preferred an appeal No. 1205 of 1983 before this Bench.During the pendency of the appeal the applicants also made an application No. 230 of 1983 for stay. In the application for stay the applicants prayed that they may be permitted to clear the goods viz.Oxytetracycline HCL without payment of fine of Rs. 13 lakhs or any other amount. This application came up for consideration before this Bench to which one of us [Hegde, Member (J)] was a party. The Respondent Collector of Customs, Bombay, was represented by Shri Krishan Kumar, the Junior Departmental Representati...
Calcutta Silk Mfg. Co. Ltd. Vs. Asstt. Collector of Customs (Appg.) Un ...
Court: Mumbai
Decided on: Dec-20-1983
Reported in: 1984(17)ELT244(Bom)
1. The petitioner is a limited company and has its main office at Calcutta. The petitioner is exporter of textiles and fabrics and is engaged in the manufacture of Art Silk fabrics. Between April 1979 and January 1980, the petitioner imported polyester filament yarn from M/s. Greenland Corporation, Japan. The importation was effected under the cover of valid R.E.P. Licences granted to the petitioner in accordance with the Import Trade (Control) Order, 1955. The licences were issued to the petitioner in the capacity as merchant exporter against export of goods.2. On February 7, 1977, the Ministry of Finance, Department of Revenue and Banking, issued a notification in exercise of the powers under Section 25 of the Customs Act exempting nylon filament yarn and polyester filament yarn imported into India from whole of duty of customs leviable thereon which is specified under the First Schedule to the Customs Tariff Act. The notification requires the importer to comply with certain requirem...
Dr. H. Habicht and Another Vs. Makhija and Another
Court: Mumbai
Decided on: Dec-20-1983
Reported in: (1984)39CTR(Bom)136; [1985]154ITR552(Bom); [1984]17TAXMAN56(Bom)
Pendse, J.1. Petitioner No. 1 is a national of a Federal Republic of Germany and is a resident of Germany, while the second petitioner is a company incorporated under the Companies Act and carries on business at Bombay. Petitioner No. 1 is a technician with specialised knowledge in the manufacture of pharmaceuticals. By various applications made from time by the second petitioner and addressed to the Central Government, a request was made for according approval to the appointment of petitioner NO. 1 In the employment of petitioner No. 2 in a capacity which would render him a 'technician' within the meaning of s. 10(6)(vii) of the I.T. Act, 1961 (hereinafter referred to as 'the Act') The Central Government accorded approval to the appointment of petitioner No. 1 from December 23, 1970 onwards from time to time, petitioner No. 1, accordingly, came to India on February 6, 1971, and took up the employment with petitioner No. 2. By reason of the approval, petitioner No. 1 was entitled to ex...
Siesta Steel Construction Pvt. Ltd. Vs. K.K. Shikare and Others
Court: Mumbai
Decided on: Dec-20-1983
Reported in: (1984)39CTR(Bom)144; [1985]154ITR547(Bom); [1984]17TAXMAN122(Bom)
Pendse, J.1. The petitioner is a private limited company registered under the Companies Act and was incorporated in the year 1965 with the object of carrying on business in fabrication of chemical equipments and structural engineering. THE Petitioner built its shed at Kalva and purchased various machineries, the total value of which was Rs. 2,05,482. As the factory was under construction, the petitioners used the machineries by taking contracts of structural work. The factory building was completed in December, 1971, and new machinery worth Rs. 1,99,842 was further installed and manufacturing activities were commenced on January 16, 1972. The petitioner is assessed as a company under the I.T. Act, 1961 (hereinafter referred to as 'the Act'), and the previous year ends on March 31 of each year. The petitioner did not claim deductions under s. 80J of the Act for the assessment years 1972-73 and 1973-74, but however, claimed such deductions during the assessment years 1974-75, 1975-76 and...
Synthetic and Chemicals Ltd. Vs. D.R. Chawla, Income-tax Officer, Comp ...
Court: Mumbai
Decided on: Dec-19-1983
Reported in: (1984)39CTR(Bom)247; [1985]154ITR504(Bom); [1984]17TAXMAN104(Bom)
Pendse, J.1. The petitioner is a public limited company registered under the Companies Act, 1956, and is an assesee under the previsions of the I.T. Act, 1961 (hereinafter referred to as 'the Act'). The relevant assessment year is 1978-79 and the corresponding previous year is the calender year ending on December 31, 1977. In the relevent previous year, the petitioner paid advance tax totalling to Rs. 1,38,27,462. On May 5, 1978, the petitioner filed a return of income under s. 139 of the Act declaring a total income of Rs. 2,18,14,185 as per the computation of income prepared and the audited balance-sheet. As per the return, the tax pay able came to Rs. 1,25,97,691 and the petitioner was entitled to a refund of Rs. 12,29,771 being the deference between the total tax paid and deducted at source and the tax due and payable the income returned. The petitioner thereupon by letter dated May 5, 1978, requested the ITO, Companies Circle IV(1), Bombay, to pass a provisional order under s. 141...
Morarji Goculdas Spinning and Weaving Co. Ltd. and anr. Vs. Union of I ...
Court: Mumbai
Decided on: Dec-19-1983
Reported in: 1990(27)LC106(Bombay)
M.L. Pendse, J.1. By this petition filed under Article 226 of the Constitution of India, the petitioners are challenging the legality of show cause notice dated February 22, 1980 issued by the Superintendent, Central Excise, Range XV, Bombay Division.2. The show cause notice, inter alia, recites that it appears that the quantity of 3,16,689 Kgs. yarn manufactured by the petitioners, but not gone for weaving of fabrics has escaped duty. It further recites that the petitioners had cleared the said quantity of yarn without payment of proper duty in contravention of the provisions of Rules 173F, 9(1) read with Rule 173G(1) and Rule 49A of the Central Excise Rules, 1944. The petitioners were called upon to explain why penalty should not be imposed under Rule 9(2) read with Rule 173Q of the Central Excise Rules.3. Shri Dalai, learned Counsel appearing on behalf of the respondents, raised a preliminary objection to the maintainability of the petition by submitting that this Court should not e...
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