Mumbai Court January 1986 Judgments
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Commissioner of Sales Tax, Maharashtra State, Bombay Vs. Kalpana Water ...
Court: Mumbai
Decided on: Jan-19-1986
Reported in: [1986]62STC181(Bom)
Sujata V. Manohar, J.1. This is a reference at the instance of the department under section 61(1) of the Bombay Sales Tax act, 1959. The respondents, Kalpana Waterproof Products Manufacturing Company are registered dealers under the Bombay Sales Tax Act, 1959, for the period 13th November, 1966, to 2nd November, 1967. The respondents were assessed to sales tax by the Sales Tax Officer, B Ward, Unit III, under an order dated 30th September, 1970. The Sales Tax Officer held that the sales of polythene lined and paper lined hessain bags were not covered by entry 6 of Schedule C to the Bombay Sales Tax Act, 1959, but fell under the residuary entry 22 of Schedule E to the said Act. Accordingly he taxed the sales of such bags to sales tax and general sales tax under entry 22 of Schedule E. This order was upheld in appeal by the Assistant Commissioner. The respondents thereupon preferred a second appeal before the Sales Tax Tribunal. When the appeal came up for hearing before the Tribunal on ...
Ratan T. Ahuja Vs. Collector of Customs (Appeals)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-17-1986
Reported in: (1986)(8)LC456Tri(Mum.)bai
1. This appeal is directed against the Order-in-Appeal bearing No.S/49-72/81, dated 6.1.1983 passed by the Collector of Customs (Appeals), Bombay.2. The appellant is a repairer in electronic goods. On 23.1.1981, the business premises of the appellant was searched. A radio cassette recorder made in Japan was seized in the reasonable belief that the appellant had failed to intimate the Customs authorities regarding the possession of the said cassette recorder as required under Chapter IVA of the Customs Act. In his statement, the appellant among other things stated that he is a repairer of electronic goods. The cassette recorder was given by one Latif. He had entered the same in his register. Latif had also given a Customs Clearance Receipt and therefore he had not committed any offence. The Assistant Collector who adjudged confiscation and penalty ordered confiscation and imposed a penalty of Rs. 500/-. The Assistant Collector held that the Customs clearance receipt shows the model to ...
The Director of the National Cadet Crops and ors. Vs. Nanu Jha and ors ...
Court: Mumbai
Decided on: Jan-17-1986
Reported in: (1994)IIILLJ822Bom
Pendse, J.1. By this petition filed under Article 226 of the Constitution of India, the petitioners are challenging the legality of three orders dated September 23, 983, June 19, 1984, and November 26, 1984, passed by the Presiding Officer, Central Government Tribunal-cum-Labour Court No. 1 at Bombay. The three orders were passed by the Presiding Officer in the proceedings adopted by respondent No. 1 under Section 33-C(2) of the Industrial Disputes Act, 1947.2. The claim of respondent No. 1 was that he joined the service as Chowkidar in Air Force Depot Cotton Green, Bombay on March 2, 1961. He was transferred from time to time and was posted in the office of the Directorate of National Cadet Corps, Colaba, Bombay, on December 2, 1963. The wages drawn by respondent No. 1 at the relevant time was Rs. 456.10 per month. Respondent No. 1 claimed that for some years he was required to perform duty for 24 hours at a stretch and he was not given holidays or Sunday, nor he was allowed any other...
New India Assurance Co. Ltd. Vs. Minguel Correia and ors.
Court: Mumbai
Decided on: Jan-17-1986
Reported in: I(1987)ACC524; 1986(3)BomCR647; 1986MhLJ242
G.F. Couto, J.1. The above two appeals arise out of the order dated 15th March, 1984, made by the learned Presiding Officer of the Motor Accident Claims Tribunal, Margao, whereby he reviewed his earlier order dated 22nd December, 1983.2. A few facts may be stated. Respondent No. 1, Minguel Correia, filed an application for compensation under section 110 of the Motor Vehicles Act, 1939 (for short 'the Act') as well as another application under section 92-A of the Act on the ground that on 15th April, 1983, at about 1.30 a.m., respondent No. 2 Mariane Fernandes, drove a truck bearing registration No. GDT. 6967 in a rash and negligent manner and thereby dashed against a road side jackfruit tree and rammed into a liquor shop existing on the spot. As a result of this accident, one Menino Correia, son of the applicant Minguel Correia, came to die. A compensation of Rs. 2,95,760/- was claimed on account of this accident and consequent death of the said Menino Correia. Along with the said appl...
Narendra Mafatlal Mehta Vs. Union of India and Others
Court: Mumbai
Decided on: Jan-16-1986
Reported in: 1987(11)ECC76; 1987(30)ELT65(Bom)
1. The petitioner is carrying on business in the name and style of M/s. N. Mehta & Company and importing rough and exporting cut and polished diamonds. The respondents are the officers conferred with statutory responsibilities for granting of licences including licences for Export Houses under Imports and Exports (Control) Act, 1947 read with Imports (Control) Order, 1955. The relevant Import Export Policy for the period AM-81 made provisions pertaining to the registration of export contracts and recited that in order to provide stability for growth of export scheme came to be introduced for registration of contracts. The petitioner is a recognised Export House and enjoys facilities for import in terms of paragraph 174 of the said AM-81. One of the facility is of import replenishment licences as also of import of items placed on Open General Licence in the manner laid down therein.2. On March 26, 1984, the licensing authority issued licence dated March 26, 1984 of the value of Rs. 2,05...
Kalicharan Mansaram @ Maniram Snaziand and ors. Vs. State of Maharasht ...
Court: Mumbai
Decided on: Jan-16-1986
Reported in: 1986(3)BomCR540
M.S. Jamdar, J.1. The appellants in Cr. Appeal No. 940 of 1984 (who are hereinafter referred to as the accused) were charged and tried for offences under sections 400, 402, 120-B, 457, 458 read with 120-B, 342, 394, 395 and 397 I.P.C. for being members of a gang of dacoits, for assembling for the purpose of conspiring to commit dacoity and for having committed house breaking and three dacoities in succession in three different localities in the city of Pune.2. The first dacoity was committed in the early hours of 2nd December, 1983 in the flat occupied by Sanjay Girme (P.W. 9) in the building known as Datta Kripa, situated in Madhav Baug Society at Kothurd, Pune. The second dacoity was committed during the night between 2nd and 3rd December, 1983 in the bunglow 'Ashish' belonging to Bhagchand Karanvat (P.W. 13), situate in Sector No. 27-A of the Pune Township and within the jurisdiction of Pimpri Police Station. While the third dacoity was committed during the night between 3rd and 4th...
Narendra Mafatlal Mehta Vs. Union of India (Uoi) and Chief Controller ...
Court: Mumbai
Decided on: Jan-16-1986
Reported in: 1990(30)LC46(Bombay)
Pendse, J.1. The petitioner is carrying on business in the name and style of M/s. N. Mehta & Company and importing rough and exporting cut and polished diamonds. The respondents are the Officers conferred with statutory responsibilities for granting of licences including licences for Export Houses under Imports and Exports (Control) Act, 1947 read with Imports (Control) Order, 1955 The relevant Import-Export Policy for the period AM-81 made provisions pertaining to the registration of export contracts and recited that in order to provide stability for growth of export, scheme came to be introduced for registration of contracts The petitioner is a recognised Export House and enjoys facilities for import in terms of paragraph 174 of the said AM-81. One of the facility is of import replenishment licences as also of import of items placed on Open General Licence in the manner laid down therein.2. On March 26, 1984, the Licensing authority issued licence dated March 26, 1984 of the value of...
Tata Oil Mills Company Ltd. and anr. Vs. Union of India (Uoi) and anr.
Court: Mumbai
Decided on: Jan-16-1986
Reported in: 1986(9)ECC146; 1988(15)LC246(Bombay); 1986(26)ELT931(Bom)
Pendse, J.1. By this petition filed under Article 226 of the Constitution of India, the petitioners are challenging the legality of show cause notices issued by respondent no. 2 and copies of which are annexed as exhibits D, F, H, I, L and S to the petition. The facts giving rise to the filing of this petition are required to be briefly stated to appreciate the grievance of the petitioners.2. The petitioners are engaged in the business of manufacturing soaps at several plants all over the country since last 40 years. 'Tallow' is a basic requirement for manufacturing soaps and as such the soap industry in India has been using imported tallow for the manufacture of soaps ever since 1948. Prior to June 5, 1981, the import of mutton tallow was canalised, while all other fallows, such as- animal tallow free from mutton tallow could be imported under the open general licence. On June 5, 1981, a public notice was issued whereby Appendix 8 to the Import Policy was amended and instead of existi...
Agricultural Finance Corpn. Employees' Association and Ors. Vs. Agricu ...
Court: Mumbai
Decided on: Jan-14-1986
Reported in: (1994)IIILLJ146Bom
Pendse, J.1. By this petition filed under Article 226 of the Constitution of India, the petitioners are challenging the legality of order dated October 12, 1982 passed by the Industrial Court dismissing 5 the complaint filed by the petitioners under items 3 and 9 of Schedule IV of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971 (hereinafter referred to as the 'Act'). The facts giving rise to the filing of this petition are as follows:2. The respondent Company is floated by 37 Scheduled Commercial Banks in India is with a view to help the Agricultural sector throughout the country. The Company has its registered Office at Bombay and Regional Offices at Calcutta, Lucknow and Madras; and Branch Offices at Shillong, Patna, Kota and Surat. The Company has also opened Project Offices at Tuticorin and Raipur. The petitioner No. 2 was appointed by the respondent Company as Statistical Clerk on November 1, 1971 and was confirmed in that post on Ap...
Shroff and Company Vs. Municipal Corporation of Greater Bombay and anr ...
Court: Mumbai
Decided on: Jan-14-1986
Reported in: 1987(1)BomCR281
S.P. Bharucha, J.1. Can countervailing duty be included in the value of Indian made foreign liquor for the purposes of calculating octroi when it is imported under bond into Greater Bombay from a State other than Maharashtra? The question must be answered with reference to the Octroi Rules of the Municipal Corporation of Greater Bombay.2. The Bombay Prohibition Act, 1949 defines, in section 2(14) 'excise duty' and 'countervailing duty' to mean such excise duty or countervailing duty, as the case may be, as is mentioned in Entry 51 in List II in the Seventh Schedule to the Constitution. Thereunder excise duty is leviable on the goods therein mentioned which are manufactured or produced in the State and countervailing duty at the same or lower rates is leviable on similar goods manufactured or produced elsewhere in India. Section 105 of the Bombay Prohibition Act imposes an excise duty or countervailing duty as the case may be, on alcoholic liquor for human consumption at such rate or ra...
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