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Mumbai Court November 1984 Judgments

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Nov 16 1984

Chhaya Ankush Singan and ors. Vs. Ashok Narayan More and ors.

Court: Mumbai

Decided on: Nov-16-1984

Reported in: 1(1985)ACC269; 2(1985)ACC219

Dharmadhikari J.1. This is an appeal filed by the original claimants against the order of compensation passed by the learned Member of the Motor Accidents Claims Tribunal, Solapur awarding an amount of Rs, 57,600/-as compensation to the claimants.2. Shri Patnakar the learned Counsel appearing for the claimants contended before us that the various deductions made by the learned Member of the Tribunal are wholly unwarranted in law. We find much substance in this contention of Shri Patnakar. The deductions on account of payment of gratuity, provident fund or family pension received by the wife are wholly unwarranted. It is not necessary to deal with this aspect of the matter in detail in view of the decision of this Court in First Appeal No. 709 of 1982 Smt. Padmadevi Jadhav v. Kabalsing Sardarji and Ors., decided on 14th Nov. 1984. Admittedly even if the deceased would have survived, he would have received the amount towards the gratuity, provident fund and pension. From the evidence it ...


Nov 15 1984

Commissioner of Sales Tax Vs. Ciba of India Ltd.

Court: Mumbai

Decided on: Nov-15-1984

Reported in: 1985(5)ECC242; 1986(23)ELT343(Bom); [1985]59STC242(Bom)

Kania, J.1. Two questions have been referred to us for determination in this reference on a case stated by the Sales Tax Tribunal under section 61(1) of the Bombay Sales Tax Act, 1959 (referred to hereinafter as 'the said Act'). The said questions are as follows :'(a) Whether on the facts and in the circumstances of the case and on a true and proper interpretation of entries 7 and 19 of Schedule E to the Bombay Sales Tax Act, 1959 the Tribunal was correct in law in holding that the articles (i) Baby powder, (ii) Binaca talc for men, (iii) Binaca talc sandal and (iv) Binella stardust talc, were not 'cosmetics' within the meaning of entry 19 of Schedule E but were 'toilet articles' within the meaning of entry 7 of Schedule E to the Act ?(b) Whether on the facts and in the circumstances of the case and on a true and proper interpretation of entries 7 and 19 of Schedule E to the Bombay Sales Tax Act, 1959 and entry 38 of the notification issued under section 41 of the Act, the Tribunal was...


Nov 15 1984

Shridhar Govind Natu Vs. Ankush Krishnaji Sawant

Court: Mumbai

Decided on: Nov-15-1984

Reported in: 1985MhLJ246

ORDER1. This petition was heard by me at length in order that the appellate order reversing the judgment and decree passed by the trial Court was seriously challenged by the learned Counsel for the petitioner, who is original defendant in the suit, on the ground that there was non-application of mind to the evidence on record and there was no legal admissible evidence to arrive at the finding. I have heard both the learned Counsel in detail for a long time. I am satisfied after going through the evidence, which was read out to me as if (this is) the First Appeal, that the finding recorded by the appellate Court seems to be not manifestly erroneous of otherwise perverse to attract the jurisdiction of this Court under Article 227 of the Constitution of India.2. Briefly stated, this was a simple case filed by the landlord against his tenant under the provisions of the Bombay Rents, Hotel and Lodging House Rents Control Act, 1947 (hereinafter referred to as the 'Bombay Rent Act') for recov...


Nov 15 1984

Hirji Nensey and Co. Vs. Union of India (Uoi), Through the Assistant C ...

Court: Mumbai

Decided on: Nov-15-1984

Reported in: 1989(20)LC213(Bombay)

S.P. Bharucha, J.1. This petition concerns the customs duty leviable on what are described in their invoices as Eastman Ultronic Straight Knife Single Speed Industrial Cloth Cutting machines with motor incorporated. The petitioners claim that they fail under item 84.40 of the First Schedule to the Customs Tariff Act, 1975. The Customs authorities have assessed them under item 85.05. Item 84.40 reads thus:Machinery for washing, cleaning, drying, bleaching, dyeing, dressing, finishing or coating textile yarns, fabrics, or made up textile articles (including laundry and dry cleaning machinery) fabric folding, reeling or cutting machines, machines of a kind used in the manufacture of linoleum or other floor-coverings for applying the paste to the base fabric or other support, machines of a type used for printing a repetitive design, repetitive words or overall colour on textiles, leather, wall paper, wrapping paper, linoleum, other material and engraved or etched plates, blocks or rollers ...


Nov 15 1984

Hasudeo Alias Aasudeo Fula Bhil Pawar and ors. Vs. Pratapsingh Valisin ...

Court: Mumbai

Decided on: Nov-15-1984

Reported in: 1(1985)ACC170

Dharmadhikari, J.1. This appeal has been filed by the original claimants for enhancement of compensation. It is not necessary to make a detailed reference to the facts of the case since the opponents have not filed any appeal or cross-objections challenging the finding of negligence or the compensation already awarded. It is the claimants who alone have come up in appeal for enhancement of the compensation.2. With the assistance of the learned Counsel appearing for both the sides, we have gone through the entire evidence on record. In para 11 of the judgment the learned Member of the Tribunal has considered the case of Hasudeo, who is husband of Parvatabai, who died in the accident, Parvatabai was a young lady and according to the evidence on record, the learned Member came to the conclusion that she must be earning a very paltry amount of Rs. 50/- to 60/- per month and must be spending the whole of it on her self and, therefore, on that count her husband could not have claimed any com...


Nov 15 1984

Sharanappa Laxmanappa Paramshetti and ors. Vs. Manik Kashinath Mahindr ...

Court: Mumbai

Decided on: Nov-15-1984

Reported in: 1(1985)ACC381

V.V. Vaze, J. 1. Shivanand, an unemployed graduate, was given a loan of Rs. 15,000/- from the Bank of India. With this capital he started business and used to take contracts from the Municipal Committee, Zilla Parishad and Collectorate. He had repaid some of the loan but met with an accident while travelling in a matador vehicle driven by respondent No. 2 Nande and owned by respondent No. 1 Manik Mahindrakar, which proved to be fatal. As Shivanand was unmarried, his parents filed Claim Petition No. 5 of 1980 before the Accident Claims Tribunal. Ahmednagar, which awarded a sum of Rs. 18,560/-, against which the present appeal has been preferred.2. Though evidence was led before the Tribunal that Shivanand had supplied materials worth Rs. 52,000/- to the Corporation in the year 1976-77 and the father of the deceased had spoken about the income of Shivanand of Rs. 1,000/- per month, the learned member of the Tribunal felt that in view of the cut-throat competition between the contractors ...


Nov 15 1984

Karupai Ponnannan Chirangan Madrasi and anr. Vs. Magdum MasuddIn Sayye ...

Court: Mumbai

Decided on: Nov-15-1984

Reported in: 1(1986)ACC344

V.V. Vaze, J .1. Ponnan Chirangan Madrasi was a young man of robust health employed with a contractor Balan as a helper. Balan had taken a contract with the N.R.C. Company at Mohane, Taluke Kalyan, and used to pay about Rs. 700/- per month to Ponnan as well as some overtime, allowance. Due to the alleged negligence and rashness on the part of Megdum Sayyed, driver of a lorry belonging to Maharashtra Bricks Manufacturing Co., Ponnan was killed and his widow and minor son preferred Claim No. 70 of 1981 before the Motor Accidents Claims Tribunal, Thane. The Tribunal calculated the quantum of damages at Rs. 24,000/-. deducted 10 per cent for lump sum payment and awarded Rs. 21,600/-. against which the present appeal has been preferred.2. The only point that arises in this appeal is regarding the quantum of damages awarded by the Tribunal. No one contested the claim before the Tribunal and the widow of Ponnan led evidence by filing an affidavit. According to Karupai, the widow, the contract...


Nov 15 1984

Fatma and ors. Vs. Ergaburun Saumugam Naikar and ors.

Court: Mumbai

Decided on: Nov-15-1984

Reported in: 1(1985)ACC525

Dharmadhikari, J.1. This is an appeal filed by the original claimants against the order passed by the District and Sessions Judge, and Ex. Office Member, Motor Accidents Claims Tribunal Satara dated 19th of April 1982 in M.S.C. petition no. 30 of 1979.2. Shri Walawalkar the learned Counsel appearing for the appellants-contended before us that the learned Member of the Tribunal committed an error in coming to the conclusion that it was a case of contributory negligence which could be apportioned at 50 : 50. According to Shri Walawalkar the driver of the Chassis was solely responsible for the accident. He also contended that the compensation awarded by the Tribunal is wholly inadequate and it is also not based on any principle.3. With the assistance of the learned Counsel appearing for both sides we have gone through the entire evidence on record. We generally agree with the appreciation of the evidence as well as the finding of fact recorded by the learned Member of the Tribunal, so far...


Nov 14 1984

Trustees of Harikishandas Vs. Eighth Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Nov-14-1984

Reported in: (1985)13ITD648(Mum.)

2. The assessee is a charitable trust assessed through the trustees. In the relevant accounting year the assessee-trust sold certain lands for Rs. 4,42,160 resulting in capital gain of Rs. 2,17,210. Section 11(1A) of the Income-tax Act, 1961 ('the Act'), provides that where a capital asset, being property held under the trust wholly for charitable or religious purposes, is transferred and the whole or any part of the net consideration is utilised for acquiring another capital asset to be so held, then the capital gain arising from the transfer shall be deemed to have been applied to charitable or religious purposes to the extent specified therein. The ITO has observed that the assessee had invested Rs. 2,20,000 in fixed deposits with Maharashtra State Road Transport Corporation (MSRTC) and that it had been contended on behalf of the assessee that the said investment amounted to utilisation of the consideration for acquiring another capital asset to be held wholly for charitable purpos...


Nov 14 1984

Padmadevi Shankarrao Jadhav and ors. Vs. Kabalsing Garmilsing Sardarji ...

Court: Mumbai

Decided on: Nov-14-1984

Reported in: AIR1985Bom357; 1986(1)BomCR279; 1985MhLJ41

Dharmadhikari, J.1. This is an appeal filed by the claimants against the Award passed by the Member, Motor Accidents Claims Tribunal, Satara, dated 20th February 1982 in Claims Petition No. 16 of 1979, awarding an amount of Rs. 39,600/- to the minor children and dismissing the claim made by the widow.2. It is an admitted position that the deceased Shankarrao was working as a head-master in the New English High School at Atit, Taluka and District Satara. On 21st April 1979 he went to Karad for purchasing materials for the High School building which was then under construction. On that day he halted at Karad. On 22nd April 1979 he left Karad early in the morning at about 6 a.m. on his motor-cycle. When he came near the Milk Diary, a good truck bearing No. MTD 2812 driven by opponent No. 1 Kabalsing came from the opposite direction. It was being driven at a high speed. The said truck all of a sudden, swerved to its right side and after coming near the motor-cycle of Shankaroa, it gave a d...


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