Mumbai Court November 1986 Judgments
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Ratnagiri Municipal Council Vs. J.S. Khanna and Company
Court: Mumbai
Decided on: Nov-05-1986
Reported in: 1987(2)BomCR217; 1987MhLJ166
A.D. Tated, J.1 This second appeal is directed against the judgment and decree dated 12th April, 1979 passed by the learned District Judge, Ratnagiri in Civil Appeal No. 77 of 1977 whereby he allowed the appeal against the judgment and decree dated 30th October, 1976 passed by the learned Civil Judge (Senior Division), Ratnagiri, in Regular Civil Suit No. 58 of 1973 whereby he dismissed the respondent-plaintiff's suit for injunction restraining the appellant-defendant from recovering the octroi dues amounting to Rs. 26,457/- as per demand Notice No. 807 dated 21st July, 1974.2. The Government of Maharashtra wanted to construct the breakwater wall 1,500 feet long at Mirya Bandar at Ratnagiri. In order to execute that work some area from sea was reclaimed. The respondent-plaintiff company took the contract of various items for reclamation of the sea. One of the items was to put boulders in the sea water and another was to construct tetrapods and blocks and put them into sea water for rec...
Sigma Paints Ltd. Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Nov-04-1986
Reported in: (1987)21ITD11(Mum.)
1. The assessee-company manufactures paints. It is relevant account year ended on 31-3-1982.2. The assessee had made profit of Rs. 3,14,069 on sale of import entitlements which amount was credited to profit and loss account but the assessee subsequently claimed before the IAC (Assessment) that the said amount was capital receipt and not assessable. The ITO, however, following Metal Rolling Works (P.) Ltd. v. CIT [1983] 142 ITR 170 (Bom.), held that as the import entitlements were received by the assessee in the course of their business, the value of the same constituted profit and gains of the assessee's business within the meaning of Section 28(iv) of the Income-tax Act, 1961 ('the Act') and, therefore, the said amount was neither capital receipt nor receipt of a casual or non-recurring nature and was business receipt. The Commissioner (Appeals), vide paragraph 1 of his order, upheld the ITO's action following the aforesaid decision.3. The Bombay High Court subsequently in Kamani Eng...
Narayan Hiralal Pardeshi and anr. Vs. Eknath Ghanashyam Galphade and o ...
Court: Mumbai
Decided on: Nov-04-1986
Reported in: I(1988)ACC226
Desaj, J.1. This is an Appeal filed by original Opponent Nos. 2 and 3, against the award made by the Member, Motor Accidents Claims Tribunal Pune in Application No. 214 of 1981.2. The Application was made by the parents, widow, minor child and the brother of one Lahu Eknath Galphade, a young man of about 25 years of age and according to the Applicants, he, whilst riding a cycle, was involved in an accident with a truck bearing registration No. BYW 2724 belonging to Opponent No. 2 and driven at the material time by Opponent No. 1 to the application. The said truck was insured with Opponent No. 3 and it may be presumed that both during the trial and in the Appeal it is really Opponent No. 3, the insurance company, who is fighting the litigation.3. The Applicants had examined three witnesses, of whom only one. claimed to be an eye witness to the accident. On behalf of the Opponents, three witnesses were examined, of whom two witnesses were the driver and the labourer riding in the truck ;...
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