Mumbai Court April 1985 Judgments
income-tax Officer Vs. V.S. Chabbra
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Apr-30-1985
Reported in: (1986)15ITD96(Mum.)
1. The assessee-individual, a qualified marine engineer, started a business of repairing ships, etc., somewhere in the year 1968. The individual business was converted into a partnership from 1-7-1973. The partnership consisted of the assessee, his wife Mrs. Geeta Chabbra and a private limited company whose shares were mostly held by the assessee and his wife. The assessee had 45 per cent share, his wife 15 per cent and the limited company Bombay Marine Engg. (P.) Ltd., the balance 40 per cent. The limited company was incorporated on 16-6-1973. The partnership came into existence on 1-7-1973. The firm was dissolved on 1-1-1974 and the entire business was taken over by the limited company.At the time of the dissolution of the firm the assets of the firm were revalued, and its goodwill was ascertained. In the final settlement of account, taking into account depreciation in the value of the assets, the value of the goodwill, etc., the assessee was paid in full and final settlement a sum ...
Tag this Judgment!Mrs. Amina Mohammedali, Khoja Vs. Mohammedali Ramjanali Khoja and Anot ...
Court: Mumbai
Decided on: Apr-30-1985
Reported in: 1985(2)BomCR267; (1985)87BOMLR274; 1985MhLJ988
1. An interesting question of law which arises for consideration in this criminal writ petition is whether a wife is entitled to an order of maintenance under the provisions of S. 125 of the Cr.P.C., 1973 against the husband who has obtained a decree for restitution of conjugal rights from a Civil Court of law.2. The petitioner-wife, Mrs. Amina Mohammedali Khoja, made an application for maintenance under S. 125 of the Cr.P.C. 1973 in the Court of the learned Judicial Magistrate, First Class, Court No. 1, Pune, being Miscellaneous Application No. 204 of 1979, on 23rd March 1979 on various allegations against her husband, Mohammadali Ramjanali Khoja (hereinafter referred to as 'the respondent-husband'). The learned trial Magistrate who considered the evidence adduced before him, by an order dt. 28th February 1983, directed the respondent-husband to pay monthly allowance of maintenance at the rate of Rs. 100/- from the date of the application to the petitioner-wife and also ordered that h...
Tag this Judgment!Mrs. Amina Mohammedali Khoja Vs. Mohammedali Ramjanali Khoja and anr.
Court: Mumbai
Decided on: Apr-30-1985
Reported in: 1985CriLJ1909
H.H. Kantharia, J.1. An interesting question of law which arises for consideration in this criminal writ petition is whether a wife is entitled to an order of maintenance under the provisions of Section 125 of the Cr.P.C. 1973 against the husband who has obtained a decree for restitution of conjugal rights from a Civil Court of law.2. The petitioner-wife, Mrs. Amina Mohammedali Khoja, made an application for maintenance under Section 125 of the Cr. P.C. 1973 in the Court of the learned Judicial Magistrate, First Class, Court No. 1, Pune, being Miscellaneous Application No. 204 of 1979, on 23rd Mar. 1979 on various allegations against her husband, Mohammedali Ramjanali Khoja (hereinafter referred to as 'the respondent-husband'). The learned trial Magistrate who considered the evidence adduced before him, by an order dt. 28th Feb. 1983, directed the respondent-husband to pay monthly allowance of maintenance at the rate of Rs. 100/- from the date of the application to the petitioner-wife ...
Tag this Judgment!Seventh Income-tax Officer Vs. Smt. Devi NarendrA.
Court: Mumbai
Decided on: Apr-27-1985
Reported in: [1986]17ITD346(Mum)
ORDERPer Shri R. L. Sangani, Judicial Member - These three departmental appeals which arise out of the assessments of the assessee, Smt. Devi Narendra, for the assessment years 1968-69 to 1970-71 have been heard together and are being decided by this common order. We shall first deal with the appeals relating to the assessment years 1969-70 and 1970-71, as the points arising therein are interconnected. During the course of the assessment of the assessee for the assessment year 1969-70, the ITO found that the assessee had invested Rs. 1 lakh in the relevant accounting year for the purchase of property Devi Sadan at Matunga. The assessee was asked to disclose the source of investment. The explanation of the assessee was that she had taken loans from two parties, viz., Indian Carbon Co. (Rs. 25,000) and Keshavji Naik Trust (Rs. 60,000) and had withdrawn Rs. 15,000 from Eastern Engineers, in which the assessee was a partner. The assessee was asked to produce the pass book with a view to ve...
Tag this Judgment!Abdul Aziz Vs. Syed Zulfikar Husan
Court: Mumbai
Decided on: Apr-26-1985
Reported in: AIR1986Bom220; 1985(2)BomCR576; 1985MhLJ655
V.A. Mohta, J.1. A Court Receiver filed a Civil Suit for possession and mesne profits of an agricultural land. The defendant therein raised several questions including that he was a tenant as defined under S. 2(32) of the Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act, 1958 (the Bombay Act). Inter alia, following two issues were framed:(2) Whether the defendant is a tenant of the suit field? (3) Whether issue No. 2 should be referred to the Tenancy Tahsildar for a finding?Following the decision in Civil Revn. Applns. Nos. 120 and 122 of 1975 decided on 12th Aug. 1977 (Ramrao v. Kashirao) 1977 MahLJ 78, Civil Court held that a person inducted by a Receiver appointed by Court cannot claim the status of a tenant and hence refused to refer the issue about tenancy to the Tenancy Tahsildar under S. 125 of the Bombay Act. In this revision, the said order of the Civil Court was challenged. The learned judge, who heard this revision, was of the opinion that the view taken in Ramrao...
Tag this Judgment!Baburao Shankarrao Wadikar and ors. Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Apr-26-1985
Reported in: 1985(2)BomCR655
V.S. Kotwal, J.1. The episode in this proceeding is disturbing as also alarming and it has an undercurrent that at very level a feeling of frustration or helplessness was sought to be exhibited. The episode has very severe dimensions and its impact is equally severe so much so that it has practically reduced the machinery in democratic principles almost to a mockery. If this undercurrent of frustration and haplessness is allowed to be carried forward even on this forum, it would add insult to the injury and furthermore the facts are so manifestly alarming that those contribute in making the present proceeding as manifestly a fit case where the technicalities should not be allowed to over-shadow the interest of justice and what is more important is that in such situation, though are rare by itself but nonetheless real in effect, the Court cannot assume the role of a passive and silent spectator. This has become absolutely necessary to instill the faith of the people in the democratic pr...
Tag this Judgment!Maosi Nainsi JaIn and ors. Vs. State of Maharashtra
Court: Mumbai
Decided on: Apr-26-1985
Reported in: 1985CriLJ1818; 1985MhLJ469
ORDERPatel, J.1. The applicants, who are original accused Nos. 1 to 6, 12 and 14. along with other accused were charge-sheeted under Sections 420, 467, 468, 471 and 120 of the Penal Code. It is alleged that under the Employment Guarantee Scheme the officers used to issue coupons for purchase of foodgrains to the labourers working under the scheme and the said labourers were required to give those coupons to fair price shop and the fair price shop used to issue foodgrains at concessional price. The fair price shop-keepers were to tender those coupons to the Treasury and the Treasury Officer in turn used to pay the amounts of the said coupons to the fair price shop-keepers. It is further alleged by the prosecution that the applicants and other accused, who are mostly fair price shopkeepers, conspired together including one Ajaykumar, who is accused No. 13 and prepared faked coupons which were tendered to the Government Treasury and the amounts were collected on such coupons and thereby t...
Tag this Judgment!Bombay Paints and Allied Products Ltd. Vs. Union of India (Uoi) and
Court: Mumbai
Decided on: Apr-26-1985
Reported in: 1989(20)LC513(Bombay)
Sujata V. Manohar, J.1. The petitioners, Bombay Paints and Allied Products Ltd., are engaged in the manufacture of paints. In January 1977 the petitioners imported three metric tons of 'Aluminum Silicate P. 820'. After the arrival of the goods the petitioners filed a Bill of Entry dated 25th July 1977. They classified the said goods as an 'inorganic chemical compound' under tariff item 28.01/58(1) of the Customs Tariff Act, 1975. The Customs Department however, assessed the said goods to Customs duty under tariff item 32 04/12(1) of the Customs Tariff Act, 1975. Accordingly the petitioners were called upon to pay a total customs duty of Rs. 22,422.80 including the basic customs duty, auxiliary duty and countervailing duty. According to the petitioners the correct total Customs duty leviable was Rs. 13,514.25. The petitioners, however, paid the total Customs duty demanded under protest. Thereafter on 3rd September 1977 the petitioners filed a refund application for the refund of excess ...
Tag this Judgment!Smt. Salma Irani Vs. Fifth Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Apr-25-1985
Reported in: (1985)14ITD233(Mum.)
1. These appeals are by the assessee. The assessment years are 1980-81 and 1981-82.2. A certain Nariman Irani, who was dealing in the business of film production, died on 10-12-1977 leaving him surviving a widow (Salma Irani), two minor sons, a minor daughter and mother. Nariman Irani was a Parsi. His wife, Salma Irani, was a Muslim. The succession to the property left behind by Nariman Irani was governed by the provisions in Chapter III of the Indian Succession Act, 1925.3. Nariman Irani had produced a film in regard to which he had granted distribution rights to several parties. The distribution was subject to minimum guarantee and during the lifetime of Nariman Irani, he had received what was receivable as minimum guarantee. After his death, the film had earned some excess income and as a result thereof, the distributors had to pay a percentage of the income according to the contract they had made with the deceased. That is how Salma Irani had received money from various distributo...
Tag this Judgment!ishwar Ramchandra Gidwani and Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-24-1985
Reported in: (1986)(7)LC39Tri(Mum.)bai
1. Both these appeals arise out of the order-in-original bearing No.SD/INT/AIU/112/83AP dated 23.7.1984 passed by the Additional Collector of Customs, Preventive, Bombay.2. As these appeals involve common questions of facts and law and as they arise out of an order, they are clubbed together heard together and hence this common order.3. The brief facts necessary for the disposal of these appeals may be set out as under : On 22.9.1983, the officers attached to the Air Intelligence Unit on suspicion stopped the appellant in appeal 775/84, Shri Parmar. After questioning Shri Parmar, the Superintendent in charge of Air Intelligence Unit on suspicion examined the baggage of Parmar in the presence of panchas. Among other things, the officers found foreign currency wrapped around a small bundle of agarbathi sticks. Shri Parmar was questioned as to the amount of currency he had in his hand bag. Shri Parmar appeared to have told that he had 5000 US dollars. He further appeared to have told tha...
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