Mumbai Court April 1985 Judgments
Cmai Family Trust Vs. Ninth Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Apr-19-1985
Reported in: (1985)14ITD519(Mum.)
1. We find it convenient to dispose of the above two appeals together.The main issue is whether the department was justified in assessing the value of the assets held by the trust in the hands of the trustees instead of assessing a highly discounted value as returned by the assessee.2. The assessees are trustees of a private trust which was created on 24-3-1966. The settlor is Champabai Bhogilal. She had transferred some properties to the trustees. The beneficiaries of the trust had been divided into two categories (i) income beneficiaries and (ii) corpus beneficiaries. The term 'corpus beneficiaries' is not used in the trust deed but we find it convenient to refer so to those persons who are to be considered for distribution of the corpus on the determination of the trust. The trustees have been given absolute discretion in applying the net income of the trust fund every year. It is also open for the trustees not to apply the income at all but to accumulate the same.3. Now, the deter...
Tag this Judgment!The New City of Bombay Vs. the Assistant Collector of
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-18-1985
Reported in: (1989)(21)LC97Tri(Mum.)bai
1. The petitioners manufacture, inter alia, diverse qualities of cotton fibres and yarn. In February 1979 the petitioners imported six consignments of Viscose Staple Fibre from U.S.A. weighing 3,97, 498 Kilo grams for the purpose of manufacturing fibres and yarn. Under an exemption notification No. 6-Cus,, a copy of which is annexed as Exhibit 'A' to the petition and which is dated 5th January 1979, Viscose Staple Fibre imported into India is exempt from the duty of customs. The said goods were however, liable to payment of countervailing duty. The equivalent excise duty was as follows : As per Ordinance No. 4/78 dated 4th October 1978 Viscose Staple Fibre was subject to a duty of Rs. 2.55 per kg. plus a special excise duty of 5% and additional excise duty of a further 10%. The total excise duty which is equivalent to the countervailing duty leviable works out to Rs. 3.0475 paise per K.G. Under a notification No. 8-Cus. dated 5th January 1979 Viscose Staple Fibre was exempted from cou...
Tag this Judgment!Oriental Fire and General Insurance Co. Ltd. Vs. Aleixo Fernandes and ...
Court: Mumbai
Decided on: Apr-18-1985
Reported in: AIR1986Bom280; [1987]61CompCas130(Bom)
Kamat, J.1. Respondent No. 1 in Claim Petition No. 8 of 1983 succeeded in obtaining an order for compensation under section 92A of the Motor Vehicles Act. This order of payment of compensation is challenged in the present appeal by the appellant-insurers. The claim petition filed by the first respondent before the Motor Accidents Claims Tribunal at Margao is yet to be decided on merits.2. In his application under section 92A, respondent No. 1 mention that his right lower limb gets swollen very often and the full right lower limb is paralysed on account of improper circulation of blood. In his claim petition, he has listed several injuries that are caused to him as a result of the accident, namely, fracture of right humerus; fracture of middle mallealus; fracture of left clavicle; fracture of right wrist bone; fracture of right shine bone; dislocation of right ankle; dislocation of right knee; injury and deep wound on the right thigh; injury and a deep wound on the left and back side of...
Tag this Judgment!State of Maharashtra Through Assistant Collector of Central Excise, Au ...
Court: Mumbai
Decided on: Apr-18-1985
Reported in: 1988(33)ELT676(Bom)
1. The complainant had filed Criminal Case No. 4439 of 1978 before the Chief Judicial Magistrate, Nanded, against the two accused, who are real brothers, for offence under Section 135(1) of the Customs Act, 1962, read with Government of India, Ministry of Commerce and Industry, Import Trade Control Order No. 17 of 1955 issued under Sections 3 and 4A of the Import and Export Control Act, 1947. Charge was, however, framed by the learned Magistrate against the accused for offence under Section 135(1)(b)(ii) of the Customs Act. After full trial, the learned Magistrate acquitted both the accused of the offence with which they were charged and this order of acquittal dated 27-11-1981 is challenged by the original complainant in this Criminal Appeal.2. As observed above, both the accused are real brothers, but they are residing separately at Nanded. The prosecution alleged that the customs officers had reliable information that the accused acquired, possessed and dealt with some smuggled good...
Tag this Judgment!Sarita Vs. the Dean, Govt. Medical Colleged, Nagpur and ors.
Court: Mumbai
Decided on: Apr-18-1985
Reported in: AIR1986Bom166; 1987MhLJ120
Deshpande, J.1. The question raised for decision in this writ petition is whether the petitioner who having passed her M. B. B. S. Examination from Mahatma Gandhi Institute of Medical Sciences, Sevagram could be denied admission for post graduate courses in obstetrics and gynaecology in the Government Medical College, Nagpur, by reason of her not having passed her M. B. B. S. examination from the government Medical College, Nagpur.2. The petitioner passed her M. B. B. S. examination from Mahatma Gandhi Institute of Medical Sciences, Sevagram and completed two house-jobs first in gynaecology and obstetrics and the other in radiology. She secured admission for diploma in obstetrics and gynaecology at the Government Medical College, Nagpur for 1982-84 session, but had given a declaration that she would forego that registration if she were selected for M.D. in obstetrics and gynaecology. In response to the notice issued by the respondent 1, the Dean, Government Medical College, Nagpur, on ...
Tag this Judgment!N.S. Corporation Vs. Union of India (Uoi) and
Court: Mumbai
Decided on: Apr-18-1985
Reported in: 1989(20)LC471(Bombay)
Sujata V. Manohar, J.1. The petitioners manufacture Pigment Emulsions and Urea Formaldehyde including padding solutions The petitioners commenced the manufacture of padding solutions from 1972. Padding solutions were classified as falling under iteml5Aofthe 1st Schedule to the Central Excises and Salt Act 1944- Item 15A of the first to the Central Excises and Salt Act 1944 deals with artificial or synthetic resins and plastic materials The petitioners under a mistake of law paid excise duty to the respondents on the basis that the padding solutions manufactured by them were classifiable under item 15A.2. By Trade Notice dated 22nd April 1977, the Collector of Central Praise Bombay declared that padding solutions were pre-condensates falling outside the purview of Item 15A. The notice stated that such solutions will more appropriately fall under the residuary item 68 of the Central Excise Tariff Since the petitioners employed only 9 workers in their plant under the provisions of a Notif...
Tag this Judgment!Oriental Fire and General Insurance Company Ltd. Vs. Aleixo Fernandes ...
Court: Mumbai
Decided on: Apr-18-1985
Reported in: II(1990)ACC246
G.D. Kamat, J.1. Respondent 1 in Claims Petition No. 8/83 succeeded in obtaining an order for compensation under Section 92A of the Motor Vehicles Act. This order of payment of compensation is challenged in the present appeal by the appellant-Insurers. The claim Petition filed by the first respondent before the Motor Accident Claims Tribunal at Margao is yet to be decided on merits.2. In his application under Section 92A respondent 1 mentions that his right lower limb gets swollen very often and the full right lower limb is paralysed on account of improper circulation of blood. In his claim Petition he has listed several injuries that are caused to him as a result of the accident namely fracture of right humerus; fracture of middle mallealus; fracture of left clavicle; fracture of right wrist bone fracture of right shin bone; dislocation of right ankle; dislocation of right knee; injury and a deep wound on the right thigh, injury and a deep wound on the left and back side of head and i...
Tag this Judgment!Fida Film and Hotel Co. (P.) Ltd. Vs. First Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Apr-17-1985
Reported in: (1985)14ITD182(Mum.)
1. The only question involved in this appeal is whether the assessee is entitled to investment allowance under Section 32A(2)(a)(iii) of the Income-tax Act, 1961 ('the Act').2. The assessee, a company, is engaged in the business of exhibiting films in theatres. It has installed machineries such as air-conditioning plant, water pump, projector and screen, electrical fittings, cinema chairs and curtains. In respect of these items, investment allowance of Rs. 50,000 was claimed, which the ITO rejected.The Commissioner (Appeals) also rejected this claim in the appeal by the assessee. The assessee is renewing its prayer before us by way of this second appeal.3. Shri Ganesh, the learned counsel for the assessee, contended that both mechanical and human activity are involved in the process of exhibition of films in theatres and that the sound and visual image produced in the process of exhibition should be taken as an 'article' or 'thing' within the meaning of Section 32A(2)(a)(iii). It was ...
Tag this Judgment!Stretch Fibres (India) Limited and ors. Vs. Sharad Dudhat and ors.
Court: Mumbai
Decided on: Apr-16-1985
Reported in: 1985(2)BomCR540
M.M. Qazi, J.1. The petitioner is a Public Limited Company registered under the provisions of the Indian Companies Act, 1956. Petitioner No. 2 is the Chairman-cum-Managing Director of the said Company and petitioner Nos. 3 to 5 are the Directors of the petitioner No. 1 company. Petitioners are the manufacturers of Nylon yarn and its factory and is at Nagpur. 2. The respondents are the elected representatives of the employees.3. There is no dispute that the manufacturing activities of the petitioner company are completely stopped with effect from October 1983. According to the petitioner company the production is stopped for the following reasons : i) Heavy increase in the cost of raw material i.e. Polycaprolactum i.e. imported chips on account of increase in import duty from the year 1983; ii) Non-availability of raw material at competitive price from other sources; iii) Acute shortage of finance on account of higher cost of raw material as compared to the realisation of the finished p...
Tag this Judgment!Bhimrao Tatoba Sawant and anr. Vs. Heramb Anant Patwardhan and ors.
Court: Mumbai
Decided on: Apr-15-1985
Reported in: AIR1986Bom408
Gadgil, J.1. This petition was originally heard by single Judge, i.e. Dharmadhikar, J. He found that to a certain extent inconsistent views have been expressed regarding the exact meaning and interpretation of S. 43-1E of the Bombay Tenancy and Agricultural Lands Act, 1948. In view of this, the matter was placed before the Chief Justice for referring it to the division Bench and it is in this was that we are deciding the present writ petition.2. Survey No. 870/s admeasuring 15 acres and 22 gunthas situate at Ashta, Taluka Walwa, is the property in dispute. The present respondent 1 claimed that he is a serving member of the armed forces and that this property had fallen to his share. the property was in the possession of the present petitioner and respondents 2 to 5. In the original proceeding that has given rise to this writ petition, the present respondent I was the applicant and the present petitioners and respondents 2 to 5 were the respondents. In this background, it will be conven...
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