Mumbai Court October 1984 Judgments
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Metro theatre Bombay Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Oct-19-1984
Reported in: (1985)12ITD252(Mum.)
1. The only issue in this appeal is, whether certain expenses incurred by the assessee amounting to Rs. 3,53,034 would be allowable as a deduction.2. The assessee is a non-resident company incorporated in the United States. Its main activity is that of running a theatre in the city. The shares of the assessee-company are held by another non-resident company incorporated in the United States. It would appear that a company by name Tramarsa incorporated in Switzerland was interested in getting controlling interest in companies owning theatres in India.Negotiations between Tramarsa and the holding company were carried out by one Shiv Shankarlal Gupta. As a result, Tramarsa purchased the entire shareholdings in the assessee-company and most of the shares of another company called M.G.M. (Calcutta) Ltd. from the American holding company for 1 million dollars.3. Tramarsa had appointed Shri Gupta as the constituted attorney to supervise the business of the assessee-company as well as M.G.M.(...
Citizens Action Committee, Nagpur Vs. Civil Surgeon, Mayo (General) Ho ...
Court: Mumbai
Decided on: Oct-19-1984
Reported in: AIR1986Bom136; 1985(1)BomCR379
Masodkar, J.1. The Citizens Action Committee is an organisation of the citizens. They have filed by their Secretary and other Members numbering about 10, these two petitions complaining against the statutory authorities and public authorities, who are the respondents before us including the State, in that, in spite of constant correspondence, requests and publications in Press, cuttings of which are appended with photo prints to the petitions, the authorities have not cared and have in fact continued the state of affairs with regard to the roads, sanitation and public health to deteriorate in the city of Nagpur to such an extent that the intervention of this Court in Its extraordinary jurisdiction has become expedient and necessary.2. After looking into prima facie allegations with regard to the roads involving non-repairs, traffic congestion, non-maintenance, not providing lighting, so also the matters of sanitation involving pollution, non-cleaning of refuge, permitting open sewage d...
Sixth Income-tax Officer Vs. Narendra V. Patel
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Oct-18-1984
Reported in: (1985)11ITR587(Mum.)
1. The assessee individual is a Development Officer in the Life Insurance Corporation of India (LIC). For these assessment years under appeal, the assessee claimed that the entire amount of conveyance allowance received by him from the LIC, was incurred by him for procuring insurance business. The assessee maintained a car. He produced before the ITO, the vouchers for the purchase of petrol, oil, etc. The ITO held that part of the expenses claimed must relate to personal use by the assessee of his motor car. He disallowed 20 per cent of the conveyance allowance as on personal account and added it up as perquisites in the total income. The assessee was in receipt of bonus commission from the LIC, for procuring more business for the Corporation. It was claimed before the ITO that substantial amounts had to be spent by the assessee for encouraging the agents. 25 per cent of the amounts received as bonus commission was claimed by the assessee as incurred for procuring more business. Accor...
Anand Rubber and Cycles Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-17-1984
Reported in: (1985)LC286Tri(Mum.)bai
1. The facts of the case in Appeal No. 14/75, briefly stated, are that the appellants imported "SILICONE EMULSION 35%" and presented Import Licence No. P/S/1730931, dated 2-3-1972 for clearance of the goods under the description "Mould Release Agent" with the Serial No. 22-31/V of the L.T.C. Schedule shown in the licence. The goods, on test, were found by the Customs authorities to be Silicone Emulsion which, as a Silicone products, was held by the authorities to fall under Serial No.122/V (others) in the L.T.C. Policy. Reliance was placed on the index to the policy book which showed silicone products all along under Serial No. 122/V (others) since 1968-1969. Moreover, silicone emulsion whose import was banned for import in the policy for 1972-1973 showed the goods specifically under Serial No. 122/V (others). Therefore, said the customs, the import of the subject silicone emulsion required a licence under Serial No. 122/V (others) and that the licence produced with the general descri...
Jalram Traiding Co. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-17-1984
Reported in: (1985)LC242Tri(Mum.)bai
1.The captioned appeal was originally filed as a Revision Application before the Central Government which, in terms of Section 131 B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it were an appeal presented before the Tribunal.2 The facts of the case, briefly stated are that the appellants imported 45 case's of Max Brand staple pins of the c.i.f. value of Rs. 1,13,389 and presented several import licences for clearance of the goods. On objection being raised by the Customs Authorities, they withdrew the licences and presented certain other licences. Finally, the licences presented were held as not valid to cover the import and the Collector, after holding adjudication proceedings, confiscated the goods under Section lll(d) of the Customs Act, 1962 read with Action 3 of the Imports and Exports (Control) Act, 1947. However, he allowed the appellants an option under Section 125 of the Customs Act to redeem the goods on payment of a fine...
Om Prakash, Rattanlal Krishan Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-17-1984
Reported in: (1986)(25)ELT455Tri(Mum.)bai
1. The Appeals 7/80 and 8/80 arises out the common order-in-original bearing No. XVII (GC)8-26/80/8207 dated 12.9.1980 passed by the Collector of Customs (Preventive), Bombay. The appeal No. 9/80 arises out of the order-in-original bearing No. XVII(GC)8-27/80/8196 dated 12.9.80 passed by the Collector of Customs (Preventive) Bombay.2. As all these appeals involve common questions of law and facts, they are clubbed together and heard together as requested by the parties and hence this common order. The facts necessary for the disposal of these three appeals may be shortly stated as under:- 3. On 20.5.80, the Superintendent Gold Control, Bombay, scrutinised the documents carried by Shri Bikramjit Amarnath Sharma the holder of Special Power of Attorney of Om Prakash Jewellers who had brought certain gold ornaments from Amritsar. The scrutiny disclosed that M/s.Om Prakash Jewellers hold gold control licence which was renewed upto 1979. Sri Sharma was asked to carry two packets one contain...
Hind Shipping Company Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-15-1984
Reported in: (1985)(21)ELT178Tri(Mum.)bai
1. The Revision Application filed before the Government of India against the Order-in-Appeal No. S/49-45/77 Oil, dated 17-6-1978 passed by the Appellate Collector of Customs, Bombay, statutorily stood transferred to the Tribunal for being heard as an appeal.2. The facts necessary for the disposal of this appeal may be stated as under: The appellants are the steamer agents. They were issued with the show cause notice to account for the shortlanding of certain quantity of lubricating oil and failing which to pay penalty of Rs. 25,851.47 which is equivalent to the duty payable on the shortage. Since the appellant did not show any cause, the Dy. Collector of Customs Bombay imposed a penalty of Rs. 25,851.47. Feeling aggrieved, the appellants preferred an appeal before the Appellate Collector It appears that among other things the appellants contende that they were not agents of the ship owners in respect of the general cargo and they were the agents for the ships stores only and therefore...
Hansraj Vallabhdas Vs. Tenth Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Oct-12-1984
Reported in: (1985)13ITD259(Mum.)
1. The assessee-individual holds shares in certain private limited companies, one of which is Jagdish Oil Industries (P.) Ltd. In working out the value of these shares, the assessee deducted liability in respect of the gratuity payable to employees amounting to Rs. 5,64,528.This amount was not provided for in the balance sheet. Before the WTO the assessee claimed that even though the gratuity liability was not provided for, it did exist and should be taken into account while computing the break-up value of the shares. On the ground that this amount had not been provided in the balance sheet, the WTO did not accept the assessee's case. On appeal, the AAC confirmed the order of the WTO. Thus, the appeal before the Tribunal. The AAC rejected the assessee's claim partly because the claim was not based on any proper scientific basis or actuarial valuation which was properly proved before him.2. The learned Counsel for the assessee has pointed out that the amount payable by way of gratuity ...
State of Maharashtra Vs. O.V. Pawar and Others
Court: Mumbai
Decided on: Oct-12-1984
Reported in: 1987(11)ECC67
Vaze, J.1. Does our law issue a tacit invitation to any spiteful or eccentric busybody, such as Mr. Frankland, in The Hound of the Baskervilles, to ransack the Statute-book, draw up for his own guidance a list of offences, and watch for breaches of them, sheltered by the assurance that his identity will never be revealed to his victims .................... Few situations in life are more calculated to arouse resentment in a person than to be told that he has been traduced, but cannot be confronted with his traducer. Such was the querulous note struck by Prof. Hanbury writing in (1952) 68 Law Quarterly Review at 181, 182.2. In the same strain Onkar Vithal Pawar, a building contractor, of 34/4 Kacharewadi, Erandawane, Pune 4, applied to the Court of the Additional Chief Judicial Magistrate, First Class, Pune, to issue witness summons to the Commissioner of Income-tax, Pune, for production of complaints relatable to the tax affairs of Pawar received by the Commissioner between December 19...
Indian Express Newspapers (Bombay) Pvt. Ltd. and anr. Vs. Jagmohan Mun ...
Court: Mumbai
Decided on: Oct-12-1984
Reported in: AIR1985Bom229
1. This Notice of Motion is taken out by the plaintiffs against the defendants for restraining by an order and injunction of this Court from in any manner distributing, circulating or releasing or offering the movie 'Kamla' produced by the first defendant in any manner for public or private exhibition at any theatre, cinema, movie hall, etc. In India and for ordering the defendants to deliver up all the prints and copies, scripts, trailers, documents and all other materials, articles and things pertaining to the said film Kamla for destruction and also for appointment of the Court Receiver or some other fit and proper person as receiver f the script, prints trailers, copies, stills documents, publicity materials and all other materials, articles and things relating and pertaining to the movie Kamla.2. The first plaintiff company publishes several newspapers, including the daily 'Indian Express'. The Indian Express is published from several cities in India, including Delhi and is claime...
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