Mumbai Court December 1984 Judgments
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Sunanda Dhapal Shaha and ors. Vs. Baburao Shankarrao Shinde and ors.
Court: Mumbai
Decided on: Dec-13-1984
Reported in: 2(1985)ACC282
C.S. Dharmadhikari, J.1. Dhanpal R. Shaha was a bank official of Kagal drawing total emoluments of Rs. 1357/- including allowances. Out of this gross amount of pay he used to make contributions towards Provident Fund and repayment of loans and his carry home packet was Rs. 1000/-.2. On 22-8-1980 Dhanpal who was on leave took out his scooter and told the members of his family that he is proceeding to Kolhapur to get some wrist watches etc. repaired. Kagal is situated on the national highway which taken northerly leads one to Kolhapur. The road is 24' wide flanked by kachha shoulders of 11 on either side. A petrol pump is situated on the road on the western side which has to approaches so that vehicles filling their tanks with petrol can effect ingress and egress in a convenient manner. A pan beedi shop caters to the needs of the drivers.3. According to an eye witness P.W. 3 Shankar Patil who is cultivating the land as crop sharer, he saw Shaha coming out on the main road from the petrol...
Ashok Alimchandani Vs. Development Commissioner
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-12-1984
Reported in: (1985)(20)ELT87Tri(Mum.)bai
1.Shri Kadiani at the outset submitted that the applicant's appeal among other things involves a question of valuation and as such outside the purview of the Regional Bench. When questioned by the Bench as to whether the valuation was for the purposes of assessment, Shri Kadiani submitted that it was not for the purposes of assessment but it was for the purposes of imposing penalty. He contended that the penalty should have a relation to the value of the goods and therefore, this appeal cannot be heard by the Regional Bench.2. On merit, Shri Kadiani submitted that the applicant has a fair chance of success in the appeal. The only allegation against him was that he assisted in the removal of the goods. He was not a beneficiary.He further submitted that the appellant earns a monthly salary of Rs. 1350/-. He has a wife, two children aged parents and one brother and sister to support within the income. Therefore, he would not have means to deposit the penalty amount of Rs. 25,000/- impose...
Second Income-tax Officer Vs. K.M.D. Thackersey (Huf)
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-12-1984
Reported in: (1985)12ITD598(Mum.)
1. In this appeal by the revenue and the cross-objection by the assessee, the dispute is about a sum of Rs. 59,230, allowed by the AAC, as interest paid by the assessee on a borrowing and as admissible in computing the income of the assessee.2. The assessee is a HUF known as K.M.D. Thackersey (HUF). The assessment year is 1976-77, for which the previous year ended on 31-3-1976. On a scrutiny of the computation of income filed by the assessee, with his return of income for this year, the ITO noticed that the assessee had claimed a deduction of Rs. 60,836, being deficit in interest as per 'Vatav' account. On an examination of the details filed for this year and the earlier year, the ITO found that this deficit in interest account was on account of interest referable to 1,358 shares of Crown Spg. & Mfg. Co. Ltd., which were acquired by the assessee with the borrowed funds of Rs. 4,97,000. The ITO also found that 1,350 shares out of these shares, of the value of Rs. 4,94,000, had been...
Commissioner of Sales Tax, Maharashtra State, Bombay Vs. East Asiatic ...
Court: Mumbai
Decided on: Dec-12-1984
Reported in: [1985]59STC10(Bom)
Smt. Sujata V. Manohar, J.1. In Sales Tax Reference No. 63 of 1979 the respondent M/s. East Asiatic Commercial Company is a licensed dealer under the Bombay Sales Tax Act of 1959. The respondent had purchased, inter alia, 1478 bales of cotton for Rs. 26,27,367 for resale against form 16 of the Bombay Sales Tax Rules, 1959. There was however, a fire on 13th May, 1974 in the compound of the factory where these bales were stored by the respondents. These bales of cotton were destroyed in the fire.2. In the assessment proceedings for the assessment period 1st July, 1973 to 30th June, 1974 the Sales Tax Officer levied purchase tax in respect of the transaction of purchase of these bales under section 14 of the Bombay Sales Tax Act, 1959 on the ground that the respondent had contravened the certificate given by him under section 12 of the Bombay Sales Tax Act, 1959 (in form 16) by not reselling the said cotton. The matter was taken by the respondent-assessee up to the Tribunal. The Tribunal ...
Rapidur (India) Private Limited Vs. the Union of India and Another
Court: Mumbai
Decided on: Dec-12-1984
Reported in: [1985]59STC165(Bom)
Rege, J.1. This writ petition is by a company registered as a small-scale industry with the Government of Goa, Daman and Diu, against the order of assessment dated 28th December, 1983 passed by the 2nd respondent under the Central Sales Tax Act, 1956 (hereinafter referred to as 'the Central Sales Tax Act'). The assessment order pertains to the year ending December, 1978. The petition raises a question of interpretation of section 8(2A) of the Central Sales Tax Act as amended in 1972 which came into force on 1st April, 1973.2. Few relevant facts before considering the rival contentions may be stated first.The petitioners are a small-scale industry registered with the Directorate of Industries, Government of Goa, Demand and Diu and hold a certificate of registration No. 56/03/01980. According to the petitioners they are manufacturers of plaster of paris bandages. Section 10(1) of the Goa Sales Tax Act provides that 'no tax shall be payable under this Act on the sale of goods specified in...
K.L. Kasar and anr. Vs. Haribhau Savlaram Shejwal and ors.
Court: Mumbai
Decided on: Dec-12-1984
Reported in: 1(1985)ACC492
V.V. Vaze, J.1. Thane-Mumbra Road which is a segment of Pune-Bombay highway is a 24 feet wide one and runs Parallel to the railway track near the crossing of Kharigaon diversion and the National Machinery Manufacturers factory near Kilometre No. 142.2. On 15-9-1979 one Dnyaneshwar, a student of 10th Standard in the New English School, Thane, was returning home from Mumbra on his bicycle on the Pune-Bombay highway. As he approached the Kharigaon diversion, his bicycle dashed against an oncoming lorry belonging to Kasar which was being driven by Gopi Chavan. As Dnyaneshwar was killed in the accident, his parents, sisters and brother filed a claim before the Motor Accidents Claims Tribunal, Thane, which awarded compensation of Rs. 1,00,000/- against the opposite parties jointly and severally, which gives rise to this appeal by the owner of the lorry and the Insurance Company.3. Mr. Agarwal, the learned Counsel for the appellants, has made two points in his arguments challenging the decisi...
Wallace Flour Mills Co. Ltd. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-11-1984
Reported in: (1985)12ITD577(Mum.)
1. These two appeals are filed against the order passed by the competent authority under Section 269F(6) of the Income-tax Act, 1961 ('the Act'), dated 24-2-1984, acquiring the property bearing Flat Nos.19 and 20 'Asha Mahal', Naoroji Gamadia Road, Bombay, along with all beneficial right, title, interest, claim and demand in respect thereof, which had been transferred by Mrs. Bina Dilip Gondalia to Wallace Flour Mills Co. Ltd. by an agreement dated 26-7-1982. Since the contentions raised by both the appellants and the respondents are identical in both the appeals and since they are against the same order of the IAC, it would be convenient to dispose of them together by a common order.2. Originally, IT Appeal (Acq.) No. 1 (Bom.) of 1984 was filed by both the appellants on 26-3-1984, challenging the order of acquisition passed by the IAC. This memorandum of appeal has been signed by both the appellants, viz., Wallace Flour Mills Co. Ltd., the transferee, and Mrs. Bina Dilip Gondalia, th...
Pfizer Limited Vs. K.N. Anantharama Aiyar, Commissioner of Income-tax ...
Court: Mumbai
Decided on: Dec-10-1984
Reported in: (1984)86BOMLR669; (1985)46CTR(Bom)191; [1987]163ITR461(Bom); [1985]22TAXMAN80(Bom)
S.P. Bharucha, J.1. This petition under article 226 raises an interesting question about the assessee's liability to pay interest under section 215 of the Income-tax Act, 1961.2. We are here concerned with the assessment year 1972-73, the petitioner's previous year being December 1, 1970, to November 30, 1971. The petitioner was liable to pay advance tax on June 15, 1971, September 15, 1971, and December 15, 1971. The petitioner paid the first instalment of advance tax on June 14, 1971, in the sum of Rs. 51,98,705. It paid the second instalment on September 15, 1971 in the sum of Rs. 88,13,147. Its case is that it paid the third instalment of Rs. 88,13,148 on December 16, 1971. It is the respondents case, and I proceed upon this basis, that this payment was made on December 22, 1971. The petitioner also paid surcharge in the sum of Rs. 5,70,625. The petitioner's assessment for the assessment year was completed on December 31, 1974. There were two rectification orders. A sum of Rs. 2,48...
Turner Morrison and Co. Limited Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-07-1984
Reported in: (1986)(6)LC501Tri(Mum.)bai
1. The Revision Application filed before the Govt. of India against the Order-in-Appeal No. S/49-3/80 Oil dated 21st April, 1981 passed by the Collector of Customs (Appeals) Bombay statutorily stood transferred to the Tribunal for being heard as an appeal.2. The Deputy Collector of Customs, Bombay imposed a penalty of Rs. 29,453/- on the appellants under Section 116 of the Customs Act, 1962 (to be hereinafter referred to as the Act) for the shortage in landing of lubricating oils of various grades. Being aggrieved with the order, the appellants preferred an appeal before the Appellate Collector.Before the Appellate Collector, the appellants contended that a show cause notice was issued to the appellants after a lapse of more than ten years and therefore it was barred by time under Section 28 (1) of the Customs Act. It was also urged before the Appellate Collector that even if Section 28 is not applicable, the show cause notice issued after a lapse of ten years should be treated as tim...
Western Bengal Coal Fields Ltd. Vs. Union of India
Court: Mumbai
Decided on: Dec-07-1984
Reported in: 1989(24)LC118(Bombay); 1989(43)ELT27(Bom)
1. The 1st petitioners manufacture phenol formaldehyde moulding power. By a notification dated 1st June 1971 partial exemption from excise duty was given to phenolic resins. During August and September 1974 the petitioners did not claim exemption. On 27th September 1974 the 1st petitioners filed a revised classification list claiming the benefit of the exemption and paid excise duty at the higher rate under protest.2. On 16th April 1975 the 1st petitioners filed a refund claim for Rs. 43,837.32 for the duty paid at the higher rate between 1st August 1974 and 27th September 1974. On 9th September 1975 the Superintendent, Central Excise, returned the refund claim as the 'same' is not admissible'.3. On 27th September 1976 the Assistant Collector of Central Excise passed an order in respect of the revised classification list filed by the petitioners and declined to grant the 1st petitioners the benefit of the exemption. The petitioners appealed. On 21st March 1977 the appeal was rejected. ...
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