Mumbai Court November 1986 Judgments
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Second Wealth-tax Officer Vs. J.K. Babla
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Nov-19-1986
Reported in: (1987)21ITD86(Mum.)
1. These four appeals all relating to the assessment year 1978-79 filed by the revenue even though relating to four different assessees, deal with the identical issue and are, therefore, for the sake of convenience, disposed of by a consolidated order, 2. Shri J.K. Babla and Ms three brothers, Shri N.K. Babla, Shri B.K.Babla and Shri K.K. Babla, even though Indian citizens were permanently settled in Kenya (East Africa), which became independent in 1963. Due to political developments in that country all the four brothers migrated to India in December 1970 with the intention of permanently settling down here. They also brought moneys accumulated in Kenya as and when released by the Central Bank of Kenya and other assets. Among the claims before the WTO in the course of the assessment proceedings was that the assessee was entitled to the claim of exemption as laid down under Section 5(1)(xxxiii) of the Wealth-tax Act, 1957 ('the Act') on the value of the assets and moneys brought into I...
Jagannath Pigments and Chemicals and Others Vs. Bank of Baroda
Court: Mumbai
Decided on: Nov-19-1986
Reported in: [1989]65CompCas393(Bom)
Desai J.1. This is an appeal by the judgment-debtors from the decree passed by the Civil Judge, Senior Division, Thane, decreeing the suit of the bank in the amount of Rs. 1,66,759.29 with proportionate costs. In clause 2 of the operative order, interest has been awarded at the rate of 13 1/2 per cent. per annum on the very amount from the date of the suit till payment to, or realisation by, the plaintiff.2. The appellants have, in the first place, impugned the award of interest at 13 1/2 per cent. placing reliance on the observation of a Divisions Bench of the Karnataka High Court in D. S. Gowda v. Corporation Bank [1985] 57 Comp 49 . We are not in total agreement will either the approach or the conclusion of the said Division Bench. On the other hand, we have decision of a Division Bench of the Gujarat High Court in Central Bank of INdia v. P. R. Garments Industrial P. Ltd. [1987] 62 Com Case 669, where it has been observed that in respect of commenced loans, the decree should award ...
Aldo Vogel Vs. Jimmy D. Nanavutty
Court: Mumbai
Decided on: Nov-19-1986
Reported in: AIR1989Bom108
ORDER1. One Vogel , and Mr. Chandru Makhijani carry on business of importers under the name and style of Aldo Vogal AG. ('V'gal')'having its office at Rutistresse 28, 8032, Zurich , Switzerland. Niltons Private Limited Bombay )'Miltons') are in the business of manufactures and export of readymade garments . Chandra Makhijani , on behalf of Vogal used to purchose good of substantial value from Miltons , and in noe such occasion , according to Miltons , Aldo Vogal and Chandru Makhijani came to India in May 1983 and carried on negotiations for purchase of readymade garments of US 5,65,000/- against opening of an irrevocable Letter of Credit (' '/C')'. the L/C was opened on 19th Dec. 1983 and Miltons dispatched the first consignment worth US $ 7,099,50 for which they received payment, As there was delay in effecting shipments, the L/C was amended by extending the shipment date to 15th April 1984 and increasing the value thereof by US $ 43,944,25 plus freight and insurance and Miltons conti...
Parle (Exports) P. Ltd. and Others Vs. B.K. Solanki and Another
Court: Mumbai
Decided on: Nov-14-1986
Reported in: 1987(1)BomCR480; [1990]68CompCas291(Bom)
V.V. Vaze J.1. This proliferation of offences of strict liability of absolute liability in the post-war era has dealt a devastating blow at the classical concept of the criminal process predicated upon mens rea. Views are being expressed that there is a real danger that widespread imposition of criminal liability independent of a moral fault will result in such sanction being regarded with contempt and the theory of absolute prohibition may well have the opposite effect to that intended and lead to weakening of respect for the law. The present case, in which a manufacturer of aerated drinks is being prosecuted under section 27 of the Foreign Exchange Regulation Act, 1973 ('the Act'), accentuates the necessity of exercise of extreme circumspection in prosecuting persons under regulatory offences.2. Parle (Exports) Pvt. Ltd. ('Parle') of Andheri, (West), Bombay, were negotiating with Union Beverages at Sharjah, and Mohd. Nazer Al-Sayer and Sons, Kuwait, and Dhofar Beverages Co., Salalah,...
Parle (Exports) Pvt. Ltd. and Others Vs. B.K. Solanki and Another
Court: Mumbai
Decided on: Nov-14-1986
Reported in: 1987(12)ECC265; 1987(30)ELT167(Bom)
1. The proliferation of offences of strict liability or absolute liability in the post-war era has dealt a devastating blow at the classical concept of the criminal process predicated upon mens rea. Views are being expressed that there is a real danger that wide-spread imposition of criminal liability independent of a moral fault will result in such sanction being regarded with contempt and the theory of absolute prohibition may well have the opposite effect to that intended, and lead to weakening of respect for the law. The present case, in which a manufacturer of aerated drinks is being prosecuted under Section 27 of the Foreign Exchange Regulation Act, 1973 ('the Act') accentuates the necessity of exercise of extreme circumspection in prosecuting persons under regulatory offences.2. Messrs. Parle (Exports) Pvt. Ltd. ('Parle') of Andheri, (West), Bombay, were negotiating with Messrs. Union Beverages at Sharjah and Messrs. Mohd. Nazel Al-Sayer & Sons, Kuwait, and Messrs. Dhofar Bevera...
Hordillia Chemicals Ltd. and Another Vs. Union of India and Others
Court: Mumbai
Decided on: Nov-13-1986
Reported in: 1987(31)ELT651(Bom)
1. The petitioners manufacture, inter alia, Cumene, the chemical name whereof is Isopropyl Benzene. The petitioners are the only manufacturers of Cumene in India. They use Cumene for the manufacture of Phenol and Acetone in the factory in which they make it.2. The petitioners are entitled to and received the benefit of an exemption notification dated 21st December 1967 issued in exercise of the powers conferred by Rule 8 of the Central Excise Rules, 1944. The notification reads thus :'In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts the excisable goods falling under Items 6 to 11A of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) produced in any premises (other than the premises wherein refining of crude petroleum or shale of blending of non-duty paid petroleum product is carried on) declared under sub-rule (2) of Rule 140 of the Central Excise Rules, 1944, to be a refinery, ...
Adarsha Dugdhalaya Private Ltd. and anr. Vs. P.S. Devrajan, Income Tax ...
Court: Mumbai
Decided on: Nov-13-1986
Reported in: [1987]168ITR48(Bom)
Bharucha, J.1. The Petitioners carry on the business of dairy farming and maintain cattle for the purpose. The petitioners' assessments to income tax for the asst. yrs. 1976-77, 1977-78 and 1978-79 were completed on 14-2-1979, 29-2-1980 and 13-6-1980 respectively. For each of these assessment years the petitioners had claimed and been allowed a loss, inter alia, on the sale or death of cattle on the basis worked out in Schedule E of the notes in their annual accounts.2. Even in previous years losses so claimed had been allowed.3. On 17-7-1981 the petitioners were served with a notice issued by their ITO. It stated that the petitioners' assessment orders for the asst. yrs. 1976-77 and 1977-78 required amendment as there was in each a mistake apparent from the record within the meaning of s. 154 of the IT Act, 1961. The details of the proposed rectification were given in an enclosed statement and the petitioners were required to show cause there against. The statement said, inter alia, t...
Adarsha Dugdhalaya Private Ltd. and anr. Vs. P. S. Devrajan, Income Ta ...
Court: Mumbai
Decided on: Nov-13-1986
Reported in: (1987)60CTR(Bom)160
Bharucha, J. - The Petitioners carry on the business of dairy farming and maintain cattle for the purpose. The petitioners assessments to income tax for the asst. yrs. 1976-77, 1977-78 and 1978-79 were completed on 14-2-1979, 29-2-1980 and 13-6-1980 respectively. For each of these assessment years the petitioners had claimed and been allowed a loss, inter alia, on the sale or death of cattle on the basis worked out in Schedule E of the notes in their annual accounts.2. Even in previous years losses so claimed had been allowed.3. On 17-7-1981 the petitioners were served with a notice issued by their ITO. It stated that the petitioners assessment orders for the asst. yrs. 1976-77 and 1977-78 required amendment as there was in each a mistake apparent from the record within the meaning of s. 154 of the IT Act, 1961. The details of the proposed rectification were given in an enclosed statement and the petitioners were required to show cause there against. The statement said, inter alia, thi...
Factil Electronics Pvt. Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-12-1986
Reported in: (1987)(12)ECC191
1. This appeal arises out of and is directed against the Order No.V(30)15-47/Adj/79/2669 dated 26-7-82 passed by the Collector of Central Excise, Bombay-II.2. The facts necessary for the disposal of this appeal remain undisputed. Stated briefly the facts are : that the Officers of the Central Excise, Preventive & Intelligence, Kalyan 1st Division paid a surprise visit to Factil Electronics (Private) Ltd. (appellant's firm) on 5-12-1978. On verification of the stock of electric motors in the Bonded Store Room and R.G.I Register, they noticed that 6 electric motors bearing serial numbers (1) 770097, (2) 770010, (3) 780339, (4) 770012, (5) 780294 and (6) 7801U were actually found in the Bonded Store Room even though electric motors bearing same serial numbers had been cleared earlier under Central Excise Gate Passes. The assessee had, neither intimated the facts of receipt of duty-paid goods in the factory premises nor filed any D-3 declaration. The said motors were also not accounte...
Jaishree Moha Otavnekar Vs. Mohas Govind Otavenkar
Court: Mumbai
Decided on: Nov-12-1986
Reported in: 1987MhLJ160
1. This appeal out of the wife's petition under the Hindu Marriage Act for divorce on the ground of cruelty physical as well as mental.The husband does not seem to be interested incontesing this Appela He has madeit a point to remain absent consistently in spite of repeated notices form this court.2. the petition for divorce was filed by the appellant/wife (herinafterteh petitioner for divorce on the ground of cruelty allegedly against practised by her husband (the respondent) her. In her petition, she has given various instances of physical cruelty as well as mental cruelty. In defence to the petition the respondant filed his written statement andin Para 2 of the writtn statement of made a thoroughly unwarranted allegation of adultery on the pary of the petitioner with one Shankar Balaji Dubekar. This is what he has stated is said para 2;--'Without prejudice towhat is staded above the respondent stated that the petitioner herself inguilty of adultery with Ahankar Balaji Dubelar (40) a...
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