Mumbai Court February 1985 Judgments
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Controller of Estate Duty Vs. Alop R. Narielwala
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Feb-07-1985
Reported in: (1985)13ITD343(Mum.)
1. This departmental appeal relates to the estate duty assessment of Smt. Soonabai C. Gazdar, who died on 5-1-1967. Smt. Gazdar owned some of the properties which passed on the death of Mrs. Mody who died on 9-7-1966. Since the same property was involved in the estate duty assessments relating to successive deaths, the Assistant Controller had to work out the quick succession relief under Section 31 of the Estate Duty Act, 1953 ('the Act') in respect of the present accountable person. In so doing it would appear that the Assistant Controller deducted from the value of the property entitled to the quick succession relief computed at Rs. 2,63,634 a sum of Rs. 21,369 on account of proportionate estate duty liability relating to the asset included in both the assessments. The Controller (Appeals) accepted the accountable person's claim that there is no justification for subtracting the estate duty payable on the first estate from the value of the second estate. The department has challeng...
Taj Mohamed Yakub Vs. Abdul Gani Bhikan
Court: Mumbai
Decided on: Feb-07-1985
Reported in: AIR1991Bom236; 1991(93)BLJR29
ORDERPendse, J.1. This petition filed under Article 227 of the Constitution to challenge legality of order dated April 12, 1985 passed on application (Exh. 10) in Darkhast No. 143 of 19S2 by civil Judge, Junior Division, Malegaon, is referred (o Division Bench by Justice Mrs. Manohar as the learned Judge disagreed with the view taken by Mr. Justice Jahagirdar in regard to interpretation of expression 'occupier' under Section 2(e)(v) of the Maharashtra Slum Areas (Improvement, Clearance and Redevelopment) Act, 1971 (hereinafter referred to as the 'Act').2. The facts which gave rise to filing of the petition are not in dispute and are required to be briefly stated to appreciate the controversy raised in the petition. The petitioner is owner of an open plot bearing survey No. 41/A/1 admeasuring one acre 28 gunthas and situate within the municipal area of Malegaon Municipal Council. The petitioner claims that the respondent raised unauthorised construction of a tin shed admeasuring 12 feet...
income-tax Officer Vs. London Star Diamond Co. (i) (P.) Ltd.
Court: Mumbai
Decided on: Feb-07-1985
Reported in: [1986]17ITD624(Mum)
ORDERPer Shri B. S. Ahuja, Judicial Member - The department is in appeal against the order of the Commissioner (Appeals) holding that the assessee-company is not entitled to weighted deduction under section 35B (1A) of the Income-tax Act, 1961 (the Act), for the assessment year 1979-80 as it has not satisfied the conditions laid down in the said section.2. The assessee is an exporter of diamonds. It imports rough diamonds, gets them cut, polished and assorted in various lots and then exports them. It had set up its own manufacturing unit at Kallur In Kerala State. The total quantity of diamonds manufactured by this small-scale industrial undertaking owned by the assessee was 314.42 carats out of a total export of 30,412 carats. The assessee claimed weighted deduction on the plea that it was a small-scale exporter within the meaning of section 35B (1A) (a) (i). The ITO held that the assessee had exported only 10 per cent of the diamonds manufactured by itself and was, therefore, not ent...
J.B. Boda Marine and General Vs. Sixth Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Feb-06-1985
Reported in: (1985)13ITD347(Mum.)
1. The assessee is a company carrying on the business of marine and general survey. The assessee maintained offices at every major port of the Indian Coasts for providing services round the clock to the Indian as well as foreign ships. The assessee rendered various types of services to the ships, viz., marine and cargo survey inspection, technical management and chemical analysis and testing. The main clients of the assessee were shipping cargo and shipping agents. In the accounting year relevant to the assessment year 1979-80, the assessee had purchased 3 ship models for Rs. 70,000 and those models were displayed in the business premises of the assessee. The assessee claimed depreciation on the ground that those ship models constituted 'plant'. The alternate claim of the assessee was that those ship models constituted 'furniture' and, as such, depreciation was admissible.2. The ITO rejected the claim of the asssessee. According to the ITO, those ship models were neither 'plant' nor '...
Sopan Namdeo Hadke Vs. the State of Maharashtra
Court: Mumbai
Decided on: Feb-04-1985
Reported in: (1985)87BOMLR282; 1985MhLJ505
ORDER1 to 6. (After stating the question of procedural law which fell for adjudication vis-a-vis the scope of provisions contained in Ss. 91, 227 and 228 of the Code of Criminal Procedure and the facts of the case, His Lordship proceeded.)7. A cursory reference to some of the relevant provisions of the Code may become necessary to resolve the controversy. In that behalf, the marked and sharp change in the procedure of the Sessions trial in the new Code becomes apparent from the one prescribed in the old Code which has been replaced in the year 1973. In so far as case instituted on a police report for an offence exclusively triable by the Court of Session the old Code prescribes a different procedure for committal. Under section 207-A the committing Magistrate is seized of the matter once the police report is forwarded under S. 173 of the Code. It was necessary for the prosecution previously to adduce the evidence at least of the direct witnesses before a committal order could be passed...
indoceanic Shipping Co. Ltd. Vs. Addl. Collector of Customs (P)
Court: Mumbai
Decided on: Feb-04-1985
Reported in: 1993(64)ELT196(Bom)
Sawant, J.1. The 1st Petitioners are the owners of a vessel M. V. 'Marhaba'. The 2nd Petitioner, at the material time, was the master of the said vessel. The said vessel had come to the port of Bombay some time in the third week of September 1981. The 2nd Petitioner had duly filed the declaration of the private property which mentioned the personal belongings of the crew members of the said vessel. After the said declaration was made, the Officers of the Rummaging Section of the Customs Department rummaged the said vessel on the 18th/19th September 1981 and found that the crew members had disposed of a part their personal belongings together valued at Rs. 55,925/- CIF and Rs. 1,67,775/- at the market value. The said crew members were detained by the Customs Authorities and they finally pleaded guilty, with the result that they were levied with personal penalties in various amounts. Criminal prosecutions were also filed against them, and in the said prosecutions also they were convicted...
Clara Auroro De Brangenca and ors. Vs. Sylvia Angela Alvares and ors.
Court: Mumbai
Decided on: Feb-04-1985
Reported in: AIR1985Bom372
Couto, J.1. A suit for inter alia declaration of nullity of a Power of Attorney and a Deed of partition and for cancellation thereof was instituted by the first six respondents in the Court of the Civil Judge, Senior Division, Mapusa against the appellants and the present respondents Nos. 7, 8 and 9 and ultimately decreed by the impugned judgment dated 5th Aug.1983.2. Broadly, as set out in the plaint, the case of the first six respondents was that on the death of one Inacio Francisco Braganza, father of the first appellant and grandfather of the Respondents Nos. 1, 3, 5, 6,7 and 8, Inventory proceedings were initiated for the partition of the estate left behind by him. This partition was executed in the year 1913 in accordance with a Court's Order and allotment of specific properties was individually made in favour of his widow Ana Severina and of his four children, namely (1) Maria Elizabeth, (2) Lucia Paula, (3) Clara Aurora (appellant No.1) and (4) Antonio Sebastiao Anacleto. Maria...
Francisco Ferreira Martins and ors. Vs. Union of India and ors.
Court: Mumbai
Decided on: Feb-04-1985
Reported in: AIR1985Bom312; ILR1985Bom2125
Couto, J.1. Petitioners challenge in this Writ Petition under Art, 226 of the Constitution, the legality of the Notification No. 22/80/83-RD dated 6th Dec. 1983, issued under Sec. 4(1) of the Land Acquisition Act, 1894 and the vires of the Rule 4(2) of the Goa, Daman and Diu Land Acquisition Rules, 1972 to the extent it allows objections under Sec. 5A after the expiry of 30 days from the publication of the Notification under Sec. 4 and within such further period of time as may be fixed by the Collector.2. The admitted and relevant facts may be stated. There exists a plot of land situated at Altinho, Panjim. It admeasures approximately 2, 280 sq. mts., is assigned to one Antonio Ferreira Martins under title No. 718 dated 27th Sept, 1935 and a bungalow consisting of two floors stands thereon. This bungalow was let out to the Government in the year 1962 and has been, since about Mar. 1981, occupied by the Chief Minister of Goa, Daman and Diu as his official residence. The said Antonio Fer...
Vijay S/O Shrichand Daulatani Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Feb-04-1985
Reported in: 1985(2)BomCR488
G.A. Paunikar, J.1. By this petition under Articles 226 and 227 of the Constitution of India, the petitioner has challenged the invalidation reports (Annexures-3, 4 and 6) of the Director, Social Welfare, Pune sent to him through the Dean, Medical College, Nagpur and Principal, College of Engineering, Karhad invalidating his caste and the confirmation of the order of the Director, Social Welfare by the Commissioner, Nagpur Division, Nagpur, in appeal preferred by him against the said order of the Director, Social Welfare, Pune vide said communications.2. The petitioner is a student. He has been admitted for the studies in the College of Engineering at Karhad. His father Shrichand migrated to India on or about 1-1-1949 along with his family. He first came and settled at Seoni in Madhya Pradesh in the Refugee Camp as per Refugee Card on record and after the stay for about 6 to 8 months at Seoni, he along with his family, shifted to Nagpur and was carrying on business since then. His fami...
National Hotel and ors. Vs. Rukaiyabai and ors.
Court: Mumbai
Decided on: Feb-01-1985
Reported in: AIR1985Bom403; 1985(2)BomCR399; (1985)87BOMLR186; 1985MhLJ353
ORDER1. This civil revision application raises a pure question of law as to whether the Court of Small Causes, Bombay, exercising jurisdiction under the Bombay Rents, Hotel and Lodging House Rates Control Act. 1947 for short called 'the Rent Act') has jurisdiction to entertain an application for review under section 114 read with Rule 1 of Order 47 of the Civil P.C. 1908 (for short called 'the Code').2. The facts in so far as they are material are these. The respondents are the landlords and the petitioners are the tenants of the hotel premises known as 'National Hotel' at Grant Road. The agreed rent of the premises is Rs. 1,790/- per month. The tenants filed an application in the Court of Small Causes at Bombay for fixation of standard rent under S. 11 of the Rent Act. By order dt. Sept.22, 1971, the Court of Small Causes fixed standard rent of the premises at Rs. 1,017/- per month. On Nov. 4. 1971, the respondents filed an application for review of the said order. Whereas the origina...
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