Mumbai Court April 1984 Judgments
Ajanta Chemical Industries Vs. Colector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-28-1984
Reported in: (1984)(18)ELT367Tri(Mum.)bai
1. These two appeals arise out of Order-in-Appeal No, A-2278/BI-46/82 dated 31-12-82 of the Collector of Central Excise (Appeals) Bombay, under which he held that M/s. Ajanta Chemical Industries (hereinafter referred to as 'the manufacturers') should be granted a rebate of Rs. 17,408.85. Against this order the manufacturers have appealed, on the ground that they should have been allowed a rebate of Rs. 1,45,917.00.As against this, the Collector of Central Excise, Bombay I, has contended that the manufacturers were not entitled to any rebate at all.2. Since both the appeals arise out of the same order, and are interrelated, they were heard together.3. We may first take note of the basic facts. At the relevant time i.e.in March-April, 1977, there was in force for small Central Excise assessees a scheme of compounded levy of duty referred to as 'the Simplified Procedure', Under this procedure the duty liability for each manufacturer was fixed on a monthly basis, taking into account the v...
Tag this Judgment!Shama Engine Valves Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-27-1984
Reported in: (1984)(18)ELT533Tri(Mum.)bai
1. This appeal is against the order dated 21-8-82 (issued on 11/14-10-82) of the Additional Collector of Customs, Bombay in which he confiscated the consignment of steelbars imported by the appellants, subject to a fine of Rs, 1,00,000/- in lieu of confiscation. This was in consequence of having held that at the relevant time such goods were canalised and should have been imported through the concerned canalising agency, viz. SAIL and not directly by the importers as they had done.2. Appearing before us for the appellants, Shri D.N. Mehta submitted that the appellants were manufacturers of engine valves from about 1965 onwards. For this purpose, they had to import alloy steel of a particular composition. They were regularly issued import licences for this purpose. The steel which they imported had chromium content of about 20.6% According to the 1S1 Specification for steel for valves for Internal Combustion Engines (IS : 7494 : 1981) the steel to be used had to contain 20 to 20% chrom...
Tag this Judgment!income-tax Officer Vs. Bush India Ltd.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Apr-27-1984
Reported in: (1984)9ITD882(Mum.)
1. The revenue has filed this appeal against the order of the Commissioner (Appeals) on various grounds. The first ground relates to the assessee's claim for depreciation on assets which were formerly used for scientific research. By the Finance (No. 2) Act, 1980, the provisions of Section 35(2)(iv) of the Income-tax Act, 1961 ('the Act') were amended retrospectively so as to deny the assessee's claim for relief under Section 32 of the Act in respect of such assets. The assessee, therefore, filed a writ petition in the Bombay High Court under article 226 of the Constitution of India restraining the ITO from taking into account the retrospective amendment of Section 35(2)(iv) for the assessment year under consideration. The High Court by the order dated 17-12-1980 granted injunction as prayed by the assessee.And yet, the ITO while framing the assessment for the year under consideration made an assessment under Section 143(3) of the Act by applying the retrospective amendment of Section...
Tag this Judgment!G.P. Gaikwad Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Apr-27-1984
Reported in: AIR1986Bom124
S.J. Deshpande, J.1. The Petitioner is the Secretary of Deogiri Shikshan Prasarak Mandal, Parbhani, a registered educational society registered under the Societies Registration Act (21 of 1860). The Mandal is also registered under the Bombay Public Trusts Act, 1950. The Mandal was desirous of opening a college at Parbhani. In accordance with the provisions of the Marathwada University Act, 1974 (XXV of 1974) (hereinafter called 'the Act'), an application for affiliation and recognition of the college was made by the Mandal to the Registrar, Marathwada University, Aurangabad, on 25th March, 1982, through its Secretary. This application is in the prescribed form and gives the necessary details as required by the rules and statutes of the University. It is also accompanied by the requisite deposit. The application stated that the Mandal is desirous to start a senior college from June, 1983 at Parbhani.2. The Petitioner-Mandal has averred in the petition that the application was considered...
Tag this Judgment!Commissioner of Sales Tax Vs. R. Sureshchandra and Co.
Court: Mumbai
Decided on: Apr-27-1984
Reported in: [1984]57STC151(Bom)
Shah, J.1. This is a reference under section 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the Act'). In this reference the question referred to us for our determination is as follows :'Whether on the facts of this case and on a true and proper interpretation of clause (b) of sub-section (2A) of section 14 of the Bombay Sales Tax Act, 1959, the Tribunal was justified in coming to the conclusion that the rate of purchase tax on the turnover of purchases of Rs. 27,018.00 for the purpose of sub-section (1) of section 14 should be 3 per cent and not 6 per cent ?'2. The facts are few and not in dispute : The respondent is dealing in medicines and chemicals. For the period from October 31, 1970, to October 19, 1971, the Sales Tax Officer while passing the assessment order in respect of certain purchases made and certificate in form 14 issued under section 12 of the Act read with rule 21 of the Bombay Sales Tax Rules, 1959 (hereinafter referred to as 'the Rules'), found...
Tag this Judgment!Canara Motor and General Insurance Co. Ltd Vs. Abdul Hamid Khan Saheb ...
Court: Mumbai
Decided on: Apr-26-1984
Reported in: 1984(2)BomCR265; (1984)86BOMLR363; [1986]59CompCas522(Bom)
Vaze J.1. Can an insurer defeat a claim arising under a motor accident on the ground that the driver who was driving a taxi, though holding a valid licence, did not have an endorsement on it enabling him to drive a taxi?2. The victim, Pesh Imam of Macca Masjid of Shah Tajammul HUssain shah Trust Baba Dargah Trust, aged 48, met with a fatal motor accident as a result of collision with a taxi No. MRR 2560 driven by one Ranjitsingh Thakur. The dependents of the deceased. Pesh Imam, filed Application No.216 of 1972 before the Additional Motor Accident claims Tribunal for Greater BOMBAY , for damages, showing Rajmal, the taxi owner, and the insurance company as the opposite parties. The Tribunal found against the insurer and ordered payment of Rs. 14, 800 as compensation to there heirs of the deceased. The insurer appealed.3. The insurer has not dispute the factum of negligence and he stands or falls on the finding,as to whether the person driving held a licence to 'driver the motor vehicle...
Tag this Judgment!Fattechand Murlidhar Shop, Sitabuldi, Nagpur Vs. Shrikrishna Tejmalji ...
Court: Mumbai
Decided on: Apr-26-1984
Reported in: AIR1984Bom428; 1984MhLJ796
ORDER1. This revision application is directed against the order dt. Oct. 5, 1983, by which the Small Cause Court held in Darkhast No. 644 of 1983 that the decree obtained by the applicant for ejectment and arrears of rent was a nullity and was, therefore, unexecutable.2. The applicant, after obtaining permission of the Rent Controller to determine the lease of the tenant, brought Civil Suit No. 504 of 1979 for ejectment and arrears of rent and damages for use and occupation. That suit was compromised and a decree came to be passed in terms of the compromise. The applicant presented an application for execution of the decree on Aug. 2, 1983 and pursuant to it, a warrant for possession as well as warrant for attachment of moveables come to be issued and possession of a part of this issued and possession of a part of this property was delivered on Aug. 20, 1983 but the possession of the remaining property could not be obtained as the execution was stayed by the executing court. The oppone...
Tag this Judgment!Quality Cut Pieces and Etc. Etc. Vs. M. Laxmi and Co.
Court: Mumbai
Decided on: Apr-26-1984
Reported in: AIR1986Bom359; 1984(2)BomCR788
V.V. Vaze, J.1. Summer of 42. The city of Bombay was slowly recovering from the erosion of war economy. Serpentine queues for essential commodities were seen everywhere. The mighty arch of yellow basalt haughtily thrusting its frame above the promontory lapped by the waters of Bay of Bombay had witnessed the entry of many an Englishman--Administrators, Governors-General, dashing blades or humble quill-drivers -- coming to India to keep Pax Britannica. That very arch was soon to serve as their exit.DSS Incorporated.2. A group of seven businessmen drawn from various fields like pharmaceuticals, textiles, tea, banking and insurance got together and surveyed the Indian economic scene. They had a vision of a possible cooperation of Indian and foreign entrepreneurs in the field of supply of essential commodities for civilian consumption -- something which was very much relegated to the background by the more pressing need to keep the sinews of war flowing. They envisaged a free-flow of goods...
Tag this Judgment!Mr. Manohar S. Prabhu Vs. Union of India (Uoi)
Court: Mumbai
Decided on: Apr-26-1984
Reported in: (1984)86BOMLR351
Lentin, J.1. The facts and questions of law in these two petitions are the same. A common judgement.2. This is a public interest litigation initiated by two social workers. A special scheme was framed under the Goa, Daman and Diu Housing Board (Registration, Allotment and Sale of Plots) Regulations, 1982. Under this special scheme certain plots admeasuring 400 to 500 square metres in Provision were allotted to M.Ps., Ex-M.Ps., M.L.As., Ex-M.L.As., and their widows at Rs. 43/- per square metre as against the prevalent market price said to range between Rs. 250/- to Rs. 300/- per square metre. It is this special scheme and allotment which are challenged in these writ petitions.3. At the outset, a broad reference to the relevant provisions of the Goa, Daman and Diu Housing Board Act, 1968 and Regulations of 1982 is pertient. The preamble says that the Act is to provide for the establishment of a Housing Board in the Union Territory of Goa, Daman and Diu and the matters connected tnerewith...
Tag this Judgment!The Canara Motor and General Insurance Co. Ltd. Vs. Abdul Hamid Khan S ...
Court: Mumbai
Decided on: Apr-26-1984
Reported in: II(1984)ACC364; 1984MhLJ733
V.V. Vaze, J.1. Can an insurer defeat a claim arising under a motor accident on the ground that the driver who was driving a taxi, though holding a valid licence, did not have an endorsement on it enabling him to drive a taxi?.2. The victim Pesh Imam of Macca Masjid of Shah Taj Ammul Hussain Shah Trust Baba Dargah Trust, 48, met with a fatal motor accident as a result of collision with Taxi No. MRR 2560 driven by one Ranjitsingh Thakur. The dependents of the deceased Pesh Imam filed an Application No. 216 of 1972 before the Additional Motor Accidents Claims Tribunal for Greater Bombay, for damages, showing Rajmal, the taxi owner, and the Insurance Company as the opposite parties. The Tribunal found against the insurer and ordered payment of Rs. 14,800/- as compensation to the heirs of the deceased. The insurer appeals.3. The insurer has not disputed the factum of negligence and he stands or falls on the finding, as to whether the person driving held a licence to 'drive the motor vehicl...
Tag this Judgment!- ‹ Prev
- 2
- 3
- 4
- 5
- 6
- Next ›
- Last »