Mumbai Court March 1984 Judgments
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Karbhari Alias Joseph Shankar Nikam Vs. Rahibai Anaji Gite and anr.
Court: Mumbai
Decided on: Mar-28-1984
Reported in: AIR1984Bom392; 1984MhLJ432
ORDER1. In all these three petitions the question involved is whether the petitioner. Who is the same person in all the petitions, had on conversion to Christianity, ceased to belong to Bhil tribe in the district of Ahmednagar.2. The question arose in the context of a claim made by the petitioner for restoration of possession of the land sold by him to the three respondents. The claim for restoration was made under Section 36(2) and (3) of the Maharashtra Land Revenue Code, 1966, before the Tahsildar, Sangamner. A certificate of baptism was produced before the Tahsildar which showed that the petitioner whose name is given as Karbhari alias Joseph Shankar Nikam, had been converted to Christianity. Relying on this petitioner had become a Christian and hence proceedings should be dropped.3. The petitioner filed an appeal to the Revenue Tribunal. The Revenue Tribunal noted the fact that the petitioner had admittedly been converted to Christianity on 23rd July 1967. Before the Tribunal reli...
Board of Trustees of the Port of Bombay Vs. Kanudia Enterprises
Court: Mumbai
Decided on: Mar-27-1984
Reported in: 1989(23)LC114(Bombay); 1989(43)ELT421(Bom)
Rege, J.1. This is an appeal against the order of Pendse, J., dated 27th March 1984, whereunder he has issued a contempt notice to one K. Nalinakshan, General Manager, Bombay Port Trust, making it returnable on 9th April 1984, to show cause why action should not be taken for flouting the orders of this Court by writing letter Exh. 'A' and 'B' copies of which were attached to affidavit of P. K. Abrahim dated 22nd March 1984. The learned Judge further directed Respondent No. 4 - Board of Trustees of the Port of Bombay, to clear the consignment forthwith in view of the detention certificates issued by the Collector.2. The order came to be passed under the following circumstances :-One M/s. Kanudia Enterprises - the First Respondent in this appeal have filed a Writ Petition seeking Writ against Union of India, Collector of Customs, Assistant Collector of Customs as Respondents 1 to 3 respectively directing them to release three consignments of the Petitioners on payment of 65% of customs d...
Commissioner of Sales Tax, State of Maharashtra Vs. R. Kantilal
Court: Mumbai
Decided on: Mar-27-1984
Reported in: [1984]57STC279(Bom)
Shah, J.1. On a case stated under section 23(1) of the Bombay Sales Tax Act, 1946 (hereinafter called 'the Act' for brevity), the Sales Tax Tribunal has referred the following question for our determination :'Whether on the facts and in the circumstances of the case the Tribunal was justified in law in holding that even though in all the dealings with the department the purchasing registered dealer or licence-holder had always signed his name in English when the declaration given for the purpose of claiming deduction under sub-clause (ii) of rule I of sub-section (3) of section 6 of the Bombay Sales Tax act, 1946, was signed in Multani or other regional language and purporting to read as the name of such registered dealer or licence-holder, it was not for the assessee to prove the identity of the signatory but the onus was on the department to prove that the signature on the said declaration was that of some person other than such purchasing registered dealer or licence-holder ?'2. The...
Gnanpat Balwant Pawar and ors. Vs. the Special Land Acquisition Office ...
Court: Mumbai
Decided on: Mar-27-1984
Reported in: 1984(2)BomCR166; (1984)86BOMLR269; 1984MhLJ752
Jahagirdar, J.1. This is a petition under Arts. 226 and 227 of the Constitution challenging the acquisition of lands belonging to the petitioner under the provision oof the Land Acquisition Act, 1894. A notification under Section 4 of the Land Acquisition Act was issued on 2nd Aug. 1978 under which 81 cares of GAt No. 866 belonging to the petitioner and situated at villages Udatate is Wai Taluka of Satara District was intended to be acquired for a public purpose. the stated public purpose is the resettlement of project affected person due to the Krishna Dam Project. The total holdings of the petitioner as mention by them is 10 Acres and 131|2 Gunthas equivalent to 4 Hectares and 14 Acres.Eighty one ACres are being acquired from one of the land belonging to the petitioner probably by applying what is now known as the slab system under a Government Resolution dt. 31st Oct. 1969, to which we will make a reference shortly.2. The acquisition is challenged on two grounds . In the first place...
State of Maharashtra Vs. Abdul Nathu Tadvil
Court: Mumbai
Decided on: Mar-27-1984
Reported in: 1985(1)BomCR412
M.S. Jamdar, J.1. The State has preferred all these appeals under section 377(1) of the Criminal Procedure Code for enhancing the sentence inflicted on the respondent for the offence under section 67(1)(a) of the Bombay Prohibition Act.2. The respondent was charge-sheeted for the aforesaid offence for being in possession of adulterated denatured spirit. The respondent pleaded guilty and prayed for mercy on the ground that he is poor, jobless, on many occasions was led to starve and hence was forced to indulge in the alleged activity on account of sheer helplessness. The learned trial Magistrate accepted the plea of the accused as voluntary and found the reasons given by the respondent in support of his plea for mercy, genuine and constituted special and adequate reasons for reducing the sentence below the minimum prescribed by the Act. He, therefore, sentenced the respondent to suffer S.I. for one day and to pay a fine of Rs. 15/- in default to suffer S.I. for five days, in each of the...
State of Maharashtra Vs. R.J. Mehta and ors.
Court: Mumbai
Decided on: Mar-27-1984
Reported in: 1984(2)BomCR122
B.C. Gadgil, J.1. This is a proceeding under the Contempt of Courts Act. The proceeding is initiated against four persons. Respondent No. 1 is a trade union leader or labour leader and in that capacity he is involved in many disputes before the labour courts and Industrial courts. Sometime before 25-11-1983 he released a statement to the press and on its basis the English daily 'Time of India' published the news item. That item reads as follows :---DRAFT ALLEGED AMONG JUDICIAL OFFICERSBy a Staff ReporterBombay, November 84 : Allegations of corruption among judicial officials of the Industrial and labour courts were made by the Engineering Mazdoor Sabha to day.Mr. R.J. Mehta, President of the Sabha demanded on behalf of the free trade union movement, the appointment of a High Court judge to investigate the matter.In a statement here, he alleged that the Industrial and Labour courts were quoting different 'rates' for issuing injunctions against any party and for its confirmation and vaca...
Dungershi Haridas Vs. Twelfth Income-tax Officer.
Court: Mumbai
Decided on: Mar-27-1984
Reported in: [1984]9ITD129(Mum)
ORDERPer Shri D. V. Junnarkar, Accountant Member - The assessee was the owner of a building with some open land appurtenant thereto. There are already some tenants in the building. He entered into an agreement for sale of the entire property for an amount of Rs. 2 lakhs in June 1971 to Shri Shantikumar Dharamshi and Smt. Shobhna Shantikumar. The final conveyance of the property in favour of Shantikumar has not been made. The possession was, however, handed over to Shantikumar, who had made some additions and alterations in the property. The assessee had ceased to recover the rents from the tenants. The assessee stated that as he had ceased to recover the rents from the tenants and the property was already the subject-matter of the agreement for sale, the income from the property should not be included in the total income of the assessee. In support of this argument, the assessee relied on the Supreme Court decision in the case of R. B. Jodha Mal Kuthials v. CIT : [1971]82ITR570(SC) . T...
Simmonds Marshal Ltd. Vs. M.R. Baralikar, Assistant Collector of Centr ...
Court: Mumbai
Decided on: Mar-26-1984
Reported in: 1984(2)BomCR602; 1984(2)ECC42; 1989(20)LC321(Bombay); 1985(22)ELT378(Bom)
Dharmadhikari, J.1. The petitioners, that is, Simmonds Marshal Ltd., are carrying on business of manufacturing and selling a product known as 'nyloc self-locking nut' (hereinafter referred to as the petitioners' product). Initially from the year 1971 to 1975, i.e., till Tariff Item 68 was introduced, the petitioners were paying the duty at the rate specified in Tariff Item 52. Tariff Item 68 was introduced on 1st April, 1975. Thereafter correspondence took place between the petitioners and the excise authorities on the question of classification of the said petitioner's product. Vide order dated 17th June, 1976, the authorities held that the petitioners' product was rightly classified under Tariff Item 52. Against this order the petitioners filed an appeal to the Appellate Collector. The Appellate Collector, vide his order dated 23rd August, 1976, allowed the appeal filed by the petitioners and held that the petitioners were liable to pay duty at the rate specified in Tariff Item 68 an...
Royal Interocean Lines Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-24-1984
Reported in: (1984)9ITD197(Mum.)
1. These are three appeals by the assessee, a foreign shipping company.The issue involved in these three appeals being the same, we dispose them of by a common order. The issue is whether the depreciation, for which the assessee is entitled to, should be allowed on the basis of the cost as reflected in the books of account in foreign currency or it should be converted into Indian rupee as at the time of acquisition of the asset and depreciation allowed on that figure. The issue gathers importance because owing to the devaluation of the Indian rupee, the present book value of the ships is much more than the equivalent value in terms of Indian rupee in the years in which the ships were acquired.2. In order to understand the issue, we will explain how the assessee computed the income for the purpose of Indian income-tax. The accounting year followed by the assessee is the calendar year. During the calendar year 1970, some of the ships had touched the Indian ports.The assessee has an acco...
Trustees of the Princess High Vs. Third Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-24-1984
Reported in: (1984)9ITD500(Mum.)
1. These four appeals by the Trustees of the Princess High School for Girls Building Fund Trust are raising certain common contentions. As such, the four appeals are disposed of by this consolidated order.2. Shri S.E. Dastur for the assessee stated that in terms of his consolidated order dated 18-11-1982 the AAC upheld the ITO's decision that the trust was not entitled to exemption under Section 11 of the Income-tax Act, 1961 ('the Act'). The only issue raised in these appeals is whether the income of the trust is exempt within the provisions of Sections 11, 12 and 13 of the Act.3. The facts giving rise to the present dispute, as brought to our notice, were as under. One Ardeshir Rustomji Dubash was the founder of Princess High School for Girls which is housed in the building known as 'Father's Gift' at 301, Lamington Road, now known Dr. Bhandarkar Road, Bombay 400002. The school was founded sometime in 1895. It was stated that the building in which the school was housed are rented pr...
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