Mumbai Court November 1987 Judgments
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K. Subramanian Vs. Siemens India Ltd.
Court: Mumbai
Decided on: Nov-16-1987
Reported in: (1988)67CTR(Bom)221; [1988]173ITR136(Bom)
Pendse, J.1. This is an appeal preferred by the Revenue against the judgment dated July 30, 1982, delivered by Mr. Justice Madon (as he then was) in Miscellaneous Petition No. 218 of 1975 Siemens India Ltd. v. K. Subramanian, ITO : [1983]143ITR120(Bom) . The question which came up for consideration before the learned single judge was the ambit and the scope of the powers of the Income-tax Officer under section 7 of the Companies (Profits) Surtax Act, 1964 ('the 1964 Act'). The facts which gave rise to the filing of the petition are as follows :Siemens India Ltd. is a public limited company incorporated under the Companies Act, 1956, and is assessed to income-tax. The previous year of the company is the period of 12 months ending on September 30 in each calendar year. The controversy in the petition was in respect of the provisional assessment for the assessment year 1974-75 in respect of which the previous year would be the year ending on September 30, 1973. The company submitted their...
Gustavo Renato De Cruz Pinto Vs. State of Goa and ors.
Court: Mumbai
Decided on: Nov-16-1987
Reported in: 1988(2)BomCR553
G.D. Kamat, J.1. The validity of the land acquisition proceedings No. RD/LON/190/78 whereby the land situated along the beach at Miramar, Panaji, Goa, bearing Survey P.T. Sheet No. 117/3, acquired from the petitioner and others, is challenged in this petition. The land was notified for acquisition for the public purpose of construction of a building for Food Craft Institute. But however, subsequently, the land acquired is being used wholly for another purpose, namely, the construction of a Tourist Complex known as 'Yatri Niwas'.2. The challenge of the petitioner is that the Government having found the site not suitable for the construction of the building for Food Craft Institute and having finally constructed building for that Institute at Porvorim, Bardez, Goa there had been no application of mind under sections 4 and 6 of the Land Acquisition Act. It is urged by Shri. Dias, learned Counsel for the petitioners that, once there is no application of mind and no nexus established vis-a-...
Shakti Capacitors Vs. Heramb Bhaskar Sahasrabuddhe and Another
Court: Mumbai
Decided on: Nov-13-1987
Reported in: 1988(1)BomCR123; [1989(58)FLR101]; (1988)IILLJ284Bom
Dharmadhikari, J.1. Respondent No. 1 Heramb Bhaskar Sahasrabuddhe was served with a chargesheet dated 1st November 1980 for the role he had played during Gherav on 10th October 1980. The employee denied the charges levelled against him and thereafter an inquiry was conducted. Since the employee did not co-oprate, the inquiry was held ex-parte and by an order dated 2nd December 1980 he came to be dimissed from service. Respondent-employee with 20 other working was also prosecuted before the Chief Judicial Magistrate, Sangli for offences under Section 147 and 341 of the Indian Penal Code. The Cheif Judicial Magistrate, Sangli by his order dated 30th January 1984 acquited all the accused the respondent-employee, by giving them a benefit of doubt. On or about 5th Desember 1980 respondent No. 1 employee raised an industrial dispute for reinstatement in service. After failure of the conciliation proceedings the Government of Maharashtra referred the dispute to the Presiding Officer, Labour C...
AmIn and Co. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-12-1987
Reported in: (1988)(33)ELT104Tri(Mum.)bai
1. The brief facts of the case stated in the application are that the applicants are small scale manufacturers. They manufacture inter alia what they describe as red tops, l.U. yellow seals and poly covers, classification of which is under dispute. According to the Department, its classification should be under old Tariff Item 42 pertaining to pilfer proof caps of the first schedule to the Central Excises and Salt Act as it then stood whereas the applicants claimed that these products were classifiable under the then Tariff Item 68 of the said schedule.The applicants supplied the impugned products to the manufacturers of the dry cell batteries. These were originally classified by the Department under Tariff Item 68 and accordingly the classification list were approved. Later on the Department issued a show cause notice dated 16-11-1984 demanding duty for the past six months preceding the date of show cause notice on the ground that the products were properly classifiable under Tariff ...
Forest Development Corporation of Maharashtra Limited Vs. State of Mah ...
Court: Mumbai
Decided on: Nov-12-1987
Reported in: 1988(4)BomCR228
M.S. Deshpande, J.1. By this writ petition, the petitioner, who is a tenant, challenges the constitutional validity of clauses 4 and 5 of the C.P. and Berar Letting of Houses and Rent Control Order, 1949 (hereinafter referred to as ''the Rent Control Order''), as being violative of Article 14 of the Constitution.2. The petitioner is a Company incorporated under the Indian Companies Act. The respondent Nos. 2 to 5 formed a joint Hindu family and owned the building, which has been let out to the petitioner since 1974 at Rs. 5,300/- per month. Respondent Nos. 2 to 5 (hereinafter called as the respondents) wanted a higher rent, but as the petitioner did not agree, they filed an application under Clauses 4 and 5 of the Rent Control Order for fixation of fair rent at Rs. 3.50 per sq.ft. or in the alternative at Rs. 20,000/- per month. The petitioner opposed the application on several grounds, one of them being that as Clauses 6, 7 and 7-A of the Rent Control Order have been struck down by a ...
Union of India and Others Vs. Manik Dattatreya Lotlikar
Court: Mumbai
Decided on: Nov-11-1987
Reported in: (1987)89BOMLR553; (1988)67CTR(Bom)37; [1988]172ITR1(Bom)
1. An interesting question as to whether the directors of a private company are liable for payment of taxes due from the company from April 1, 1962, onwards in accordance with the provisions of section 179 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), falls for determination in this appeal preferred by the learned single judge in Miscellaneous Petition No. 1432 of 1978 - see : [1984]145ITR433(Bom) . The learned single judge held that the liability of the directors is only in respect of taxes due from the private company after October 1, 1975, and not in respect of the earlier period. The facts which gave rise to the filing of the writ petition before the learned single judge are not in dispute and are required to be briefly stated to appreciate the grievance of the appellants against the impugned judgment.Bhimjee & company Private Limited was floated and incorporated under the Indian Companies Act, 1913, in the year 1947 and the company carried on business of impo...
Bashir Ahmed Patel Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-10-1987
Reported in: (1988)(34)ELT673Tri(Mum.)bai
1. This appeal arises out of and is directed against the order bearing No. S/14-1/75/81 Pint dated 1.9.1982 passed by the Additional Collector of Customs (P), Bombay.2. The undisputed facts are that; on 7.10.1981 the baggages of 2 passengers viz. Mr. Vijay Ramluckan and Mrs. Prathima Devi were checked in the presence of panchas. The baggages contained 120850 pieces of Mandrex tablets valued at Rs. 1,20,850/-. They pleaded ignorance of the contents of their baggages. They stated among other things, that the appellant Shri Bashir Ahmed asked them to carry the baggages. The appellant, however, denied his complicity. After completion of the investigations show cause notices were issued to the appellant and others as to why the mandrex tablets should not be ordered to be confiscated and why penalty should not be imposed on them.3. The Additional Collector of Customs who held the enquiry after considering the reply to the show cause notice and after affording personal hearing ordered confis...
income-tax Officer Vs. Dr. Y.K. Hamied
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Nov-10-1987
Reported in: (1988)25ITD88(Mum.)
1. These appeals of the Revenue are directed against the consolidated order of the Commissioner of Income-tax (Appeals) for the assessment years 1978-79 to 1980-81. The common issue is regarding commission paid to the assessee in the form of purchase of deferred annuity policy from the Life Insurance Corporation of India for these years deleted by the Commissioner on the finding that the premia paid by the employer company did not form either a perquisite or income of the assessee for the above years.2. The assessee Dr. Y.K. Hamied was appointed as the Managing Director of M/s. Chemical Industrial & Pharmaceutical Laboratories Ltd. for a period of 5 years with effect from 27-11-1976. The terms of his remuneration were approved by the Central Government on 17-6-1977 vide Ministry of Law, Justice & Company Affairs Letter No. 1/68/CL. VII/77.The terms included a salary of Rs. 5,000 per month plus 1 per cent commission on the net profits of the company computed in the manner laid ...
Baba Saheb Devgonda Patil Vs. Managing Director, Shri Panchgonda Sahak ...
Court: Mumbai
Decided on: Nov-10-1987
Reported in: 1988(2)BomCR235; (1988)90BOMLR131; (1988)IILLJ413Bom
1. The appellant joined services of the first respondent-Karkhana (for short 'the Society') as an accountant in November 1960. In April 1978 he was deputed to look after a pilot scheme sponsored by the Society. In March 1979 he returned from deputation. But from 1st July 1979 he absented from duty. This absence continued right upto June 1982. Noting this continuous absence, the Society removed his name from the roll of the employees with intimation thereof to him. He thereupon initiated proceedings under Section 78 of the Bombay Industrial Relations Act seeking reinstatement with back wages.2. The Labour Court held that the appellant had neither been dismissed nor discharged and that the facts and circumstances clearly established voluntary abandonment of service. The appellant was, therefore, held not entitled to any relief. His application was consequently dismissed. In appeal therfrom, the Industrial Court confirmed the finding of abandonment of service. It, however, further held th...
Swastik Household and Industrial Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Nov-09-1987
Reported in: (1988)25ITD479(Mum.)
1. This appeal by the assessee has raised several issues which are considered seriatim below. (i) Swastik Household & Industrial Products, (ii) Sarabhai Research Centre and (iii) Operation Research Group. A company, M/s. Karamchand Premchand Pvt. Ltd., transferred and assigned as a going concern on 30-6-1973 its various industrial undertakings and businesses to its wholly-owned subsidiary. While doing so, with effect from 30-6-1973, that company had transferred and assigned its industrial undertaking of Swastik Oil Mill division as a going concern to the assessee-company. With effect from the close of business of the assessee as on 28-2-1977, the assessee-company which had in the meanwhile set up two divisions, Swastik Research Centre and Operation Research Group, in 1974, transferred the industrial undertakings and businesses of Swastik Household & Industrial Products Division, business of Operation Research Group and the Sarabhai Research Centre to its subsidiary company, M/...
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