Mumbai Court December 1983 Judgments
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M.T. Kapadia and Another Vs. S.V. Naik and Another
Court: Mumbai
Decided on: Dec-12-1983
Reported in: (1984)41CTR(Bom)169; [1985]154ITR251(Bom); [1984]17TAXMAN70(Bom)
Pendse, J.1. The petitioners are the accountable persons under the E.D. Act, 1953 (hereinafter referred to as 'the Act'), for the estate duty payable on the estate of the late Shri P. R. Morarji, who expired on May 2, 1978. The petitioners furnished to respondent No. 1, Assistant CED, an account of the property of the deceased, in respect of which estate duty was payable as provided under s. 53(2) of the Act and claimed that the estate duty liability of Rs. 16,30,093 be allowed as a deduction in computing the principal value of the estate. The petitioners also claimed that from the estate duty payable, the probate duty payable should be deducted. The petitioners paid an amount of Rs. 6,35,650 as estate duty on the basis of the return. The respondent No. 1 passed a provisional assessment order dated September 21, 1979, under s. 57(1) of the Act without taking into account the deductions claimed by the petitioners. Respondent No. 1 valued the estate of the deceased at Rs. 47,69,584 and d...
Modern Chemical Works and Another Vs. V.B. Kulkarni and Others
Court: Mumbai
Decided on: Dec-12-1983
Reported in: (1984)39CTR(Bom)139; [1985]154ITR230(Bom); [1984]17TAXMAN66(Bom)
1. Petitioner No. 1 is a partnership firm and petitioner No. 2 is one of its partners. The firm is engaged in the business of manufacture of chemicals and at the relevant time had a factory situate at Dadar in Bombay and also another at Ambarnath. The Dadar unit is in existence since 1951, while the new industrial undertaking at Ambarnath was started some time in the year 1969. The accounting year of the petitioners for the purpose of income-tax is the calendar year, i.e., ending on December 31 of each years. Section 80J of the I.T. Act, 1961, provides that where the gross total income of an assessee includes any profits and gains derived from a new industrial undertaking, there shall, in accordance with and subject to the provisions of the said section, be allowed in computing the total income of the assessee a deduction from such profits and gains of an amount calculated at the rate of 6% per annum on the capital employed in the industrial understanding in respect of the industrial u...
Hormazd Kaikhushroo Sethna Vs. Tulsidas Chogumal Chabria of Bombay and ...
Court: Mumbai
Decided on: Dec-12-1983
Reported in: 1985(1)BomCR1
D.N. Mehta, J.1. This suit involves the interpretation of the agreement dated 14th June, 1961 between the plaintiff and defendant No. 1 as to whether the said agreement is an agreement of lease or an agreement of leave and licence. All other issues revolve round and are ancillary to this main issue.2. The plaintiff in the suit has prayed, firstly, for a declaration that defendant's Nos. 1, 3 and 4 and the original defendant No. 2 are in unauthorised, wrongful and illegal occupation of Plot No. 2-A, situated on the first floor of the building known as 'Vasant' at Peddar Road, Bombay, now known as Dr. G. Deshmukh Marg. Secondly, the plaintiff prays that the defendants, their servants and agents be directed to hand over vacant and peaceful possession of the said flat to the plaintiff. Thirdly, the plaintiff prays for a permanent injunction restraining the defendants from entering or remaining upon or using and occupying the said flat. Fourthly, the plaintiff prays for a decree in sum of R...
Annat Gopalrao Shende Vs. Jankibai Gopalrao Shende and ors.
Court: Mumbai
Decided on: Dec-12-1983
Reported in: AIR1984Bom319; (1983)86BOMLR123; 1984MhLJ183
1. This appeal raises an important question as to the interpretation,the scope and applicability of s. 23 of the Hindu Succession Act (herinafter called the Act ) when a Hindu dying intestate leaves only a single male heir and female heirs specified in class I of the sehedule. There is a welter of judicial opinions on the point in the other High Court. There is however, no judicial opinions on the point in the other judicial pronouncement of this Court.2. It is necessary at the outsets to refer to s. 23 of the Act which runs as follows :-23. Special provisions respecting dwelling houses. - where a Hindu intestate has left surviving him other both male and female heirs specified in Class I of the schedule and his or her both male and female heirs specified in class I of the schedule and his or her property in by members of his family, them notwithstanding anything contained in this Act, the right of any such female heir to claim partition of the dwelling house shall not arise untill the...
Apte Amalgamations Limited Vs. Central Board of Direct Taxes and Other ...
Court: Mumbai
Decided on: Dec-09-1983
Reported in: (1984)39CTR(Bom)251; [1985]153ITR824(Bom); [1984]17TAXMAN135(Bom)
1. The petitioner is a public limited company and carries on business, inter alia, of manufacture of sugar. In the other course of the petitioner's business, the petitioner has acquired necessary technical know-how for setting up sugarcane farms, sugar manufacturing factory, sale of sugar and the management of large sugar factories.2. The petitioner offered its technical know-how to the Government of Malaysia and entered into correspondence of rendering of technical know-how and services by the petitioners to the Negeri Sembilan Development Corporation of the Government of Malaysia. Three different agreements in respect of; (1) know-how, (2) investment and (3) service were entered into with the Corporation on November 24, 1972. Under the know-how agreement, the petitioner was to provide and make available to the Corporation all the processes, formulae, knowledge and technical know-how developed by the petitioner for establishment of organisation, erection and installation of sugarcane ...
Shamsudeen Abdul Rahim and Another Vs. National Dairy Development Boar ...
Court: Mumbai
Decided on: Dec-09-1983
Reported in: [1984(48)FLR187]; [1982]135ITR689a(Bom); (1984)ILLJ496Bom
C.S. Dharmadhikari and H.H. Kanthari, JJ.1. By this writ petition under Art. 206 of the Constitution of India, the petitioner challenged the legality and propriety of an order dated 18th October, 1982, passed by and on behalf of the National Dairy Development Board, Anand, Gujarat State (hereinafter referred to as 'the Board') terminating the services of the Petitioner No. 1 with immediate effect. The relief prayed for by the petitioners is for setting aside the said order and reinstatement of Petitioner No. 1 with full back wages and continuity of service.2. The facts giving rise to this writ petition are that Shamsudeen Abdul Rahim (petitioner No. 1) was appointed as an 'Extension Worker' by an order dated 19th July, 1974 by the Board. Thereafter by an order dated 28th March, 1979 he was appointed as an 'Extension Assistant' in the scale of Rs. 500-900. He was confirmed by an order dated 1st April, 1980 in the post of an 'Extension Assistant'. According to the petitioners the Nationa...
Shyam Sunder Kabra Vs. S.M. Nadkarni and Others
Court: Mumbai
Decided on: Dec-08-1983
Reported in: (1984)43CTR(Bom)26; [1985]155ITR500(Bom)
Pendse, J.1. The petitioner is an individual and assessed to income-tax. He was assessed by respondent No. 1 for the assessment years 1946-47, 1947-48 and 1948-49 under s. 23(3) read with s. 34(1)(a) of the Indian I.T. Act, 1922 (hereinafter referred to as 'the Act of 1922'). In respect of these assessment years, certain additions were made by respondent No. 1. An addition of Rs. 1,00,000 was made in the assessment year 1947-48 as income of the petitioner from undisclosed sources. The petitioner carried appeals before the AAC of Income-tax and the cases were remanded to the ITO some time in the year 1949. While the appeals were pending before the AAC, certificate of recovery was issued on September 3, 1958, and accordingly recovery was made from certain debtors of the petitioner. After the receipt of the remand report, the AAC annulled the assessment order for the assessment year 1946-47 and set aside the assessment orders for the assessment years 1947-48 and 1948-49 by a consolidated ...
Biharilal Ramprasad Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Dec-08-1983
Reported in: 1984(1)BomCR379; 1984MhLJ729
D.B. Deshpande, J. 1. Both these writ petitions arise out of the common judgment delivered by the Maharashtra Revenue Tribunal in three land ceiling appeals filed before him and that is why they are heard together and disposed of by common judgment. They arise out of the following facts :---2. Biharilal is the petitioner in Writ Petition No. 1901 of 1981. His son Radheshyam and his wife Basantabai are the petitioners in the other writ petition. There was an oral partition amongst these 3 members of the joint family some time in 1954. Thereafter Radheshyam filed Suit No. 185/1 of 1955 in confirmation of this partition and for grant of patta in his name. A similar Suit No. 187/1 of 1955 was filed by Basantabai. Both these suits ended in consent decrees on 8th February, 1955. An application in pursuance of these partition decrees was made to the Deputy Collector, Parbhani for effecting entries in the revenue records accordingly. On 6th May, 1955 the Deputy Collector passed an order direct...
Hindustan Spinning and Weaving Mills Vs. Union of India and Another
Court: Mumbai
Decided on: Dec-07-1983
Reported in: 1984(17)ELT281(Bom)
1. The petitioners are a Public Limited Company and, inter-alia, engaged in the manufacture of various textile fabrics. In the course of their business, the petitioners import fibres, such as, viscose staple fibre, viscose tow and polynosic staple fibre for the purpose of using the said materials for the manufacture.2. The goods imported by the petitioners are liable for payment of Customs Duty and Countervailing Duty. The Government of India, in exercise of powers conferred by sub-section (1) of Section 25 of the Customs Act, exempted viscose staple fibre and viscose tow from so much of that portion of the additional duty (countervailing duty) as is in the excess of Rs. 1.32 per kg. The notification recites that it will remain in force upto and inclusive of December 31, 1979. the Government of India issued Notification No. 208 of 1979 on October 30, 1979 amending the Notification dated January 5, 1979 and providing that the exemption of additional duty is in excess of duty of Rs. 2.37...
Gufic Laboratories and Three Others Vs. Union of India and Three Other ...
Court: Mumbai
Decided on: Dec-07-1983
Reported in: 1989(23)LC473(Bombay); 1984(17)ELT27(Bom); [1983]140ITR158a(Bom)
1. The petitioners are the manufacturers of patent and proprietary medicines falling under Tariff Item 14-E. The petitioners intended to manufacture 'Analgin Injections' and on December 16, 1975 got the label approved as being a pharmacopoeial product. The classification list was also approved on December 22, 1975 under Tariff Item 68. The petitioners manufacture 'Analgin Injection' as per the pharmacopoeia U.S.S.R. of the packing 5 ml. and submitted classification list under Tariff Item 68 on December 27, 1976 and the same was approved on the next day.2. The Superintendent of Central Excise issued show cause notice dated June 3, 1977 and the petitioners were asked to show cause why a short levy of Rs. 4446.33 should not be recovered from them in respect of the clearance of Analgin Injection of 53465 units of 2 ml. and 30 ml. valued at Rs. 40268.64 cleared from their factory during the period May 1976 to January 1977. The petitioners sent their reply on June 10, 1977, inter alia, claim...
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