Mumbai Court March 1984 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
The State of Maharashtra Vs. Bhiku Mahadeo Chavan
Court: Mumbai
Decided on: Mar-16-1984
Reported in: 2(1985)ACC125
M.S. Jamdar, J.1. This is a State Appeal against the order of acquittal passed by the learned Judicial Magistrate, F.C., Koregaon in Summary Case No. 150 of 1979 acquitting the respondent of the offences under Section 279, 304-A, IPC and Section 116 of the Motor Vehicles Act.2. The respondent was prosecuted for the aforesaid offences for driving his truck in rash and negligent manner and thereby causing death of one Babu Hari Jadhav.3. The incident took place at about 12.00 noon on 12-2-1979 near Mugaon Phata at a distance of about 175 feet from Mile Stone No. 2 on Satara-Koregaon road, which runs west-east, Koregaon being to the east of Satara. At that time the deceased Babu was proceeding by the southern side of the road, following his cattle while his companion Raghunath Londhe was moving by the northern side of the road, towards Koregaon. It is the prosecution case that the respondent, who was driving his truck bearing No. MHD 4466, on his way from Satara to Koregaon, suddenly move...
Hindustan Petroleum Corporation Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-15-1984
Reported in: (1985)(19)ELT248Tri(Mum.)bai
1. We have before us an appeal filed by the Hindustan Petroleum Corporation Limited (referred to henceforth as "HPC"), in which the Respondent is the Collector of Central Excise, Bombay II (referred to henceforth as "the Collector"), and also an appeal filed by the Collecror in which HPC are the Respondents. Both the appeals are directed against the Order-in-Appeal dated 15-10-1982 (issued on 29-10-1982) of the Collector of Central Excise (Appeals), Bombay. In this order, the Collector (Appeals) has directed that HPC shall be liable to pay duty on the "excess" quantity of oil despatched by them after making an allowance of .1% in respect of each consignment. HPC have appealed against this order on the ground that the entire "excess" should have been condoned. The Collector has appealed against this order on the ground that even the .1% should not have been condoned.2. The basic facts are that the appellants are manufacturing Transformer Oil Base Stock (TOBS) in their refinery. This is...
Jenson and Nicholson (India) Limited and Another Vs. Union of India an ...
Court: Mumbai
Decided on: Mar-15-1984
Reported in: 1984(2)ECC179; 1984(17)ELT4(Bom)
Jahagirdar, J.1. This petition under Article 226 of the Constitution of India arises out of proceeding under the Central Excises and Salt Act, 1944. The first petitioner is a Limited Company carrying on the business of, among others, manufacturing of paints and varnishes which are, according to the petitioners, classifiable under Item 14 of the Ist Schedule to the said Act. The second petitioner is a shareholder and also the Director of the first petitioner Company. The facts which are necessary for the disposal of this petition must now be mentioned.2. In the year 1977, duty on the goods manufactured by the first petitioner Company, hereinafter referred to as 'the petitioner', became assessable on ad valorem basis. In view of this, the petitioner filed a price list on 8th of June 1977. In that price list, the petitioner claimed deductions on several accounts. They were, for example, 10 per cent trade discount, secondary packing charges, equalised freight to consumers, 4 per cent cash ...
Indian Drugs and Pharmaceuticals Ltd. Vs. Industrial Oxygen Co. Ltd. a ...
Court: Mumbai
Decided on: Mar-15-1984
Reported in: AIR1985Bom186; 1984(2)BomCR261; 1984MhLJ690
1. Messors Sandvik Asia Limited having their factory on Bombay Poona Road, are engaged in supply of Hydrogen Gas. They entered into an Agreement Exhibit 55on 8th January 1968 with Industrial Oxygen Company Pvt. Ltd., Poona, ('Industrial Oxygen') who agreed to sell all surplus Hydrogen Gas manufactured by them, fixed a rate of Rs,6/- per cubic metre for Government owned corporation and a different rate for other customers. Sandvik Asia Ltd. were to allow 20% per cubic metre commission to Industrial Oxygen on the sales effected by the latter.2. Industrial Oxygen approached the Indian Drugs & Pharmaceuticals Ltd., Unit, Synthetic Drugs and Plant at Hyderabad ('Indian Drugs') on the question of supply of Hydrogen gas and vide letter dated 24th /27th June 1969 (Exhibit 40) a contract was entered into between the parties for the supply of 7500 cubic metres of Hydrogen gas in returnable cylinders. A schedule of delivery was drawn up under which 50 cylinders were to be delivered by 30-6 1969 a...
Bharat Petroleum Corporation Limited and anr. Vs. Municipal Corporatio ...
Court: Mumbai
Decided on: Mar-15-1984
Reported in: 1985(1)BomCR310b
M.L. Pendse, J.1. The petitioner No. 1-Bharat Petroleum Corporation Limited is a Government of India Company and by a lease deed dated September 10, 1964 from Mirchandani's a lessee in favour of the predecessor in title of petitioner No.1 i.e. Burmah Shell Oil Storage and Distribution Company of India Limited was obtained in respect of a piece of land admeasuring 630 Sq. Yards at Worli. The land includes a Petrol Service Station and other erections and structures standing thereon. The right, title and interest of the lessee now vests in the petitioner Company. The Petitioner No. 2. was appointed as a dealer in August 1978 for the purpose of running the Petrol Pump. The petitioners claim that the Petrol Pump is run on the leased property for last several years and has annual turnover of Rs. 31,52,000/-. The petitioner No.1 holds the required license issued by the authorities under the Petroleum Act, 1934 and the rules framed under the said Act.2. The Deputy Municipal Commissioner for Gr...
Ghanshyamdas Vallabhadas Gujrathi Vs. Brijraman Rasiklal
Court: Mumbai
Decided on: Mar-15-1984
Reported in: 1984(2)BomCR50
A.D. Tated, J.1. The defendant in Special Civil Suit No. 41 of 1978 preferred this appeal against the judgment and decree dated 27th March, 1981 passed by the learned Civil Judge (Senior Division), Nasik, decreeing the plaintiff's suit for recovery of possession of the property bearing C.T.S. Nos. 2402, 2403 and 2725 situate at Yeola, District Nasik, which originally belonged to the defendant and purchased by the plaintiff-decree holder with the permission of the Court in execution of the decree the plaintiff obtained against the defendant in Civil Suit No. 36 of 1942. The auction sale was held on 16th September, 1953 and 9th October, 1953 and it was confirmed on 19th November, 1953. The plaintiff purchased those properties and one more property bearing C.T.S. No. 2043 in the auction sale for Rs. 56,000/-. The plaintiff was awarded sale certificate. The name of the plaintiff was also recorded as owner thereof in the municipal records. There were some tenants on the land and some proper...
Controller of Estate Duty Vs. Smt. Prabhavati V. Jani.
Court: Mumbai
Decided on: Mar-15-1984
Reported in: [1986]17ITD570(Mum)
ORDERPer Shri R. L. Sangani, Judicial Member - This appeal by the department arises out of the proceedings for assessment to estate duty on the estate of late shri Vilaschandra G. Jain, who died on 12-3-1970.2. The deceased was a partner in the firm of C.J. Textiles & Accessories accountable person, the deceased's interest in the good will of the said firm was declared at nil, although clauses 14 of the partnership deed provided for the computation of goodwill in case a partner retired or died. The Assistant Controller observed that the firm had been earning profits and that the business was being carried on in a commercial locality. Consequently, the said firm had acquired goodwill. He estimated the value of the goodwill at three years purchase of the average assessed profits for the last three years. This value came to Rs. 50,000 and the share of the deceased therein came to Rs. 25,000. He included that amount of Rs. 25,000 in the principal value of the estate.3. In the appeal file b...
The Commissioner of Sales Tax, Maharashtra State, Bombay Vs. Indian Ex ...
Court: Mumbai
Decided on: Mar-14-1984
Reported in: [1984]56STC38(Bom)
Kania, J.1. This is a reference, on a case stated, by the Maharashtra Sales Tax Tribunal under section 61(1) of the Bombay Sales Tax Act, 1959 (referred to hereinafter as the 'said Act'), at the instance of the Commissioner. The question referred to us for our determination is as follows :'Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the sales of old newspapers and damaged newsprint effected by the assessee were not effected in the regular course of business and hence not liable to tax under the Bombay Sales Tax Act, 1959 ?'2. The facts giving rise to the reference are as follows :The respondent-assessee is a company incorporated under the Indian Companies Act and is engaged in the business of printing newspapers for sale. It is a registered dealer under the said Act. The period under assessment is from 1st May, 1970, to 30th April, 1971. During this period the assessee, inter alia, sold the following items :(i) old newspap...
Tanubai Widow of Maruti Niprul Vs. Ramchandra Pandurang Kadam and anr.
Court: Mumbai
Decided on: Mar-14-1984
Reported in: 1984(2)BomCR375
Sharad Manohar, J.1. The question involved in this appeal is very short one. The question is as to what is the effect of the provisions of Order II, Rule 2 of the Civil Procedure Code upon the suit for possession filed by respondent No. 1 (hereafter the plaintiff) against the appellant (hereafter the defendant).2. The relevant facts are very few. On 13-7-1967, the suit property was sold by the plaintiff to the defendant and the possession of the same was handed over to him. On the same day an agreement of reconveyance was executed by the defendant in favour of the plaintiff agreeing to reconvey the property to the plaintiff provided the amount mentioned in the agreement of reconveyance was paid within the stipulated period. The defendant however refused to honour the obligation and hence Civil Suit No. 296/1967 was filed by the plaintiff against defendant for specific performance of the said agreement of reconveyance. In the suit, initially, two-fold prayer was made. Firstly, specific ...
State of Maharashtra Vs. P.A. Poonawalla
Court: Mumbai
Decided on: Mar-13-1984
Reported in: 1984(1)BomCR558; 1984MhLJ847
1. The State of Maharashtra preferred these two appeals against the acquittal of the respondent accused for the offence under S. 16(1) read with S. 4(1) of the Bombay Motor Vehicles Tax Act, 1958 (hereinafter for the sake of brevity referred to as 'the Act').2. The following facts are not in dispute. The respondent P. A. Poonawalla was the registered owner of motor-car bearing No. BMU 5668. He was in possession and was in use of the vehicle during the period from January, 1977 to December, 1977 and from January, 1978 to June, 1978, but he failed to pay the tax in respect of the said vehicle at the commencement of the said two quarters in advance as required by Section 4 of the Act. A notice for payment of tax was issued to him. He paid the tax on 21st June, 1978, but he failed to pay the penalty as demanded. He by his letter dated 12th June, 1978 (Ex. A) informed the R.T.O., Bombay, that he sold the vehicle as scrap on 8th June, 1978. As regards the demand for penalty, he informed the ...
- ‹ Prev
- 1
- 2
- 3
- 4
- 6
- 7
- 8
- Next ›
- Last »