Mumbai Court April 1985 Judgments
Jayantilal A. Shah Vs. K.N. Anantharam Aiyar, Commissioner of Income-t ...
Court: Mumbai
Decided on: Apr-24-1985
Reported in: (1985)46CTR(Bom)189; [1985]156ITR448(Bom); [1985]23TAXMAN14(Bom)
Sujata V. Manohar, J.1. The petitioner is assessed as an individual under the provisions of the Income-tax Act, 1961. The petitioner is also an assessee under the provisions of the Wealth-tax Act, 1957.2. For the assessment year 1977-78, the petitioner declared an income of Rs. 43,530. The petitioner owned, inter alia, certain silver utensils which he claimed to be his personal effects. The utensils consisted of 18 plates (thalis) 54 Katoris, 12 glasses and 1 jug. According to the petitioner, these utensils were meant for personal use of the petitioner and the members of his family. The utensils were sold in the course of the relevant previous year for a total consideration of Rs. 81,119. These utensils had been purchased during the years 1958-60. The cost of these utensils was about Rs. 14,813. On the sale of these utensils, therefore, the petitioner made a net gain of Rs. 66,306. In this return for the assessment year 1977-78, in Part III, the petitioner showed the net surplus of Rs....
Tag this Judgment!S.S. Miranda Ltd. Vs. Union of India
Court: Mumbai
Decided on: Apr-24-1985
Reported in: 1990(47)ELT553(Bom)
1. The present controversy arises out of the decisions under the Central Excise Act by the Supreme Court on the subject of the post manufacturing expenses in Union of India & Ors. v. Bombay Tyres International Private Limited reported in : 1983ECR653D(SC) and 1983 (14) E.L.T. 1986 and also in 1984 (17) E.L.T. 329 and the order passed by this Court in the present petition on the 9th December 1983. In order to appreciate the precise nature of the controversy, it is necessary to state the following few preliminary facts :-The Petitioners are a public limited company engaged in the business of manufacturing of engineering goods such as tool bits, rounds, turnings, hacksaw blades, etc. After this Court gave its decision on the question of post manufacturing expenses in the case of Bombay Tyres International Private Limited which was reported in 1979 E.L.T.625, the Petitioners submitted a revised price list to the Excise Authorities on the 16th January 1980 on the basis of the said judgment....
Tag this Judgment!Dattatraya Bapurao Bhalerao Vs. State of Maharashtra and anr.
Court: Mumbai
Decided on: Apr-24-1985
Reported in: AIR1986Bom295; 1986(2)BomCR156; 1985MhLJ850
Deshpande, J. 1. This reference by the learned single Judge of this Court arises because in his view, the interpretation put on the word 'site' in Notification No. 659-66-11 dt. 6th Feb. 1952, in M. Sen Sharma v. Ambika Prasad Sharma, 1983 Mah LJ 415 requires reconsideration as the learned single Judge in that case took the view that the site above the ground floor must be deemed as a vacant sitefor the purposes of the notification:2. Facts, so far as they are material are these -- One Chitnis purchased a single storeyed house on 30th May 1950 and after making some changes, he sold it on 23rd April 1962 to the petitioner. Sometime after 1967, the petitioner added first floor to this house and gave it for residential purposes to two persons. The House Allotment Officer, Nagpur upon an anonymous complaint, issued a notice to the petitioner, in reply to which the petitioner contended, firstly, that the newly constructed first floor was exempted from the provisions of the C.P. and Berar Le...
Tag this Judgment!Municipal Corporation of Greater Bombay and anr. Vs. Thakurdevi Shrini ...
Court: Mumbai
Decided on: Apr-24-1985
Reported in: 1986(1)BomCR40; 1985MhLJ581
R.A. Jahagirdar, J.1. In this petition, section 503 of the Bombay Municipal Corporation Act has come up for interpretation. That section is in the following terms :-'503. (1) If, when the Commissioner or the General Manager demands payment of any expenses under section 491, his right to demand the same or the amount of the demand is disputed, or if, in the case of expenses incurred by the Commissioner in taking temporary measures under sub-section (2) of section 329, the necessity for such temporary measures is disputed, the Commissioner or the General Manager, as the case may be, shall refer the case for the determination of the Chief Judge of the Small Cause Court.(2) Pending the Chief Judge's decision the Commissioner or the General Manager, as the case may be, shall defer further proceedings for the recovery of the sum claimed by him and, after the decision, shall proceed to recover only such amount, if any, as shall be thereby ascertained to be due.'What we are asked to decided is...
Tag this Judgment!Shahaji Vishnu Lokhande Vs. M.P. Mirgali
Court: Mumbai
Decided on: Apr-24-1985
Reported in: (1986)88BOMLR114
C.S. Dharmadhikari, J.1. This writ petition is filed by the petitioners who were detained under Section 151 of the Code of Criminal Procedure as amended by Maharashtra Act No. VII of 1981.2. According to the petitioners, they are active and whole-time members of an All India organisation known as 'Chhatra Yuva Sangharsha Vahini' (hereinafter referred to- as 'Vahini'}, a social action group. This organisation was formed with a view to inculcating the spirit of freedom and selfless service among the weaker sections of the people and bringing about a total revolution in the society by peaceful and non-violent means as envisaged by Mahatma Gandhi. Consistent with their objectives, the Vahini started a number of units in the rural areas. One of such units has been functioning since about 1977 at Mhaswad in Man Taluka of Satara District. Man Taluka is a dry area with minimum rainfall, nearly 70 per cent of the population being of land-Jess labourers. In view of the large scale under-employme...
Tag this Judgment!A.J. D'souza, Commissioner of Income Tax and ors. Vs. Bombay Burmah Tr ...
Court: Mumbai
Decided on: Apr-23-1985
Reported in: (1985)87BOMLR337; [1987]165ITR460(Bom)
Kania, A.C.J.1. This is an appeal by the CIT, Bombay City-VI and others against a judgment and order of a ld. Single Judge dated 6-7-1979 making the aforesaid Miscellaneous Petition absolute and directing the Income-tax Department to pay interest to the respondent-company from 17-11-1962 till the date of actual refund, namely, 26-2-1971 at the rate of 6% per annum.2. For the sake of convenience, we propose to refer hereafter to the parties by their original description in the petition. The petitioner, who is the respondent before us, sold 43,860 tons of teak logs in the periods relevant to the asst. yrs. 1950-51, 1951-52 and 1953-54. The petitioner claimed that the sale proceeds of these logs were capital receipts and not liable to the levy of income-tax. This contention was not accepted by the ITO and the petitioner was required to deposit the amount of tax payable on the footing that the sale proceeds of the said logs were revenue receipts. The appeals preferred by the petitioner bef...
Tag this Judgment!Sudhakar Govindrao Deshpande Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Apr-23-1985
Reported in: 1986(1)BomCR594; 1985MhLJ680
Sujata V. Manohar, J.1. The petitioner passed his L.L.B. examination from Poona University in 1968 and was enrolled as an Advocate on the rolls of the Bar Council of Maharashtra on 1-11-1968. The petitioner after his enrolment was a practising lawyer at Chandraput and Nagpur. At Nagpur he had practised mostly in the High Court.2. On 6-10-1976 the petitioner was appointed Deputy Registrar at the Nagpur Bench of the Bombay High Court. In March 1977 an advertisement was published inviting applications for the posts of District Judges. The Petitioner applied for the post. He was, however, not called for interview. Thereafter, on 15th October, 1980 an advertisement was issued by the High Court at Bombay inviting applications for five posts of District Judges in the Judicial Service of the State of Maharashtra. Paragraph 2 of the press advertisement stated 'candidate must ordinarily be an Advocate of pleader who has practised in the High Court, Bombay or courts subordinate thereto for not le...
Tag this Judgment!Karunabai W/O Narsingsing Chavan and anr. and Abdul Latif Abdul Gafoor ...
Court: Mumbai
Decided on: Apr-23-1985
Reported in: 1985(2)BomCR154
S.W. Puranik, J.1. Both these appeals are heard together and are disposed of by this common Judgment inasmuch as they are directed against one judgment delivered on September 17, 1984, by the Additional Sessions Judge, Nanded, in Sessions Case No. 17/1984. Appellants in Criminal Appeal No. 210/84 were the original accused Nos. 1 and 3 in the said Sessions trial while appellant Abdul Latif in Criminal Appeal No. 211/84 was the original accused No. 2 in the said trial.2. All the three appellants were charged for offence of murder punishable under section 302/34 of the Penal Code as also for the offence under sections 201/34 of the Penal Code.3. The allegations on behalf of the prosecution were that on August 19, 1983, between 9 to 11.30 p.m. in the house of Babusing s/o Vithalsing Bais situated in Gadipura, Nanded, they had with common intention committed the murder of Narsingh husband of Karuna (accused No.1) by intentionally causing his death by strangulation and that, they gave false ...
Tag this Judgment!A. J. Dsouza, Commissioner of Income Tax and ors. Vs. Bombay Burmah Tr ...
Court: Mumbai
Decided on: Apr-23-1985
Reported in: (1988)67CTR(Bom)92
Kania, Actg. C.J. :This is an appeal by the CIT, Bombay City-VI and others against a judgment and order of a ld. Single Judge dated 6-7-1979 making the aforesaid Miscellaneous Petition absolute and directing the Income-tax Department to pay interest to the respondent-company from 17-11-1962 till the date of actual refund, namely, 26-2-1971 at the rate of 6% per annum.2. For the sake of convenience, we propose to refer hereafter to the parties by their original description in the petition. The petitioner, who is the respondent before us, sold 43,860 tons of teak logs in the periods relevant to the asst. yrs. 1950-51, 1951-52 and 1953-54. The petitioner claimed that the sale proceeds of these logs were capital receipts and not liable to the levy of income-tax. This contention was not accepted by the ITO and the petitioner was required to deposit the amount of tax payable on the footing that the sale proceeds of the said logs were revenue receipts. The appeals preferred by the petitioner ...
Tag this Judgment!Zenith Optical Lens Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-22-1985
Reported in: (1986)(6)LC588Tri(Mum.)bai
1. The Revision Application filed before the Government of India against the Order bearing No. S/49-397/80L dated 17.3.1981 passed by the Appellate Collector of Customs, Bombay statutorily stood transferred to the Tribunal for being heard as an appeal.2. The facts necessary for the dispoal of this appeal are few and simple and they are as under:- The appellants M/s. Zenith Optical Lens Mfg. Co. imported a consignment of Optical Rough Blanks valued at Rs. 45,875/- cif and sought clearance against their Import Licence No. 1923713 dated 11.10.1979. The Customs, however, did not allow clearance on the ground that the imported goods fell under the category of "stock lot" or "disposal goods" the import of which is prohibited in terms of Clause 5(3)(iii) of Import Control Order, 1955. The Customs authorities issued a show cause notice to the appellants as to why the goods imported should not be confiscated under Section III(d) of the Customs Act. In reply to this show cause notice, the appel...
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