Mumbai Court March 1987 Judgments
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C.P. Syndicate Private Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Mar-09-1987
Reported in: [1987]167ITR490(Bom)
S.P. Bharucha, J.1. In this reference under section 66(1) of the Indian Income-tax Act, 1922, we are called upon to answer, for the assessment year 1953-54, one question at the instance of the Revenue and for the assessment year 1954-55, one question at the instance of the assessee. The questions arise out of a common judgment and order of the Income-tax Appellate Tribunal. They read thus :'1. Whether, on the facts and in the circumstances of the case, in considering the application of section 23A(1) to the company for the assessment year 1953-54 by reference to its past losses, the amounts lying to the credit of the reserve account of the company could be set off against the past losses ? 2. Whether, in view of the past losses and the pending claims in various litigations against the assessee company, a declaration of a dividend for the assessment year 1954-55 would have been reasonable ?'2. The assessee is a private limited company doing business in mining. The total income of the as...
Shripati Pandurang Khade Vs. Zonal Manager, Maharashtra State Co-opera ...
Court: Mumbai
Decided on: Mar-09-1987
Reported in: (1987)89BOMLR153; 1987MhLJ694
V.V. Vaze, J.1. Pursuant to the provisions of the Maharashtra Cotton (Procurement, Processing and Marketing) Act, 1971, the Government of Maharashtra appointed the Maharashtra State Co-operative Marketing Federation Limited ('Federation'), a society, registered under the Co-operative Societies Act, as its agent. The jurisdiction of this Federation extended to various agricultural produce including foodgrains such as Jawar etc. and it was felt that the working of this Federation is becoming unwieldly. In Maharashtra, only certain areas are mainly cotton growing like the Vidarbha area and some portions of Western Maharashtra, and hence Government decided to carve out the operation of the levy of cotton from the other activities of the Federation and assign them to another society siz., the Maharashtra State Co-operative Cotton Growers Federation Limited. This was done sometime in February, 1984.2. Delineating the area of operation from the activities the main Federation did involve certa...
Dara B. Mistry Vs. Third Assistant Controller of
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-06-1987
Reported in: (1987)22ITD40(Mum.)
1. These two appeals arise out of the proceedings for the assessment of estate duty. One appeal is by the accountable person while the other is by the department. The dispute involved is valuation of shares of private company held by the deceased on the date of his death.2. The deceased is Bomanji Jamasji Mistry, who died on 15-1-1976. On the date of his death he held shares in B. Jamasji Mistry Pvt. Ltd. The accountable person made valuation in accordance with the provisions of Rule 1D of Wealth-tax Rules, 1957 at Rs. 222 per share. In the course of assessment, he submitted computation made on yield basis under which value came to Rs. 48.34 per share. The Assistant Controller of Estate Duty made valuation by adopting general break-up method. In that process, he did not accept the value shown in the balance sheet of the company as value of the assets. He took higher value in the computation. Besides, said company held shares in other private company. He proceeded to determine market v...
College of Engineering of Yeshwant Rural Education Society Vs. Asmita ...
Court: Mumbai
Decided on: Mar-06-1987
Reported in: (1988)ILLJ95Bom; 1987MhLJ676
V.A. Mohta. J.1. College of Engineering conducted by the Yeshwant Rural Education Society, Sewagram, Wardha, has, by these two petitions, challenged the orders passed by the College Tribunal, Nagpur University, setting aside its order of termination of two Lecturers, Mrs. Asmita Basole (Writ Petition No. 933 of 1986) and Mr. Laxmikant Dhamande (Writ Petition No. 934 of 1986), and directing their reinstatement with back wages. Since common questions are raised, the two petitions are heard together are being disposed of by one judgment.Both Mrs. Basole and Mr. Dhamande were appionted on permanent posts on probation basis - Mrs. Basole as a Lecturer in Mathematics and Mr. Dhamande as Lecturer in Production Engineering. The appointment order of Mrs. Basole is dated 29th August 1983 and that of Mr. Dhamande is dated 23rd April 1984. The appointment orders provide for termination even before the expiry of probation by giving one month's notice on either side.2. On 14th March 1985 Mrs. Basole...
Sheroo Minoo Engineer Vs. Minoo Jehangir Engineer
Court: Mumbai
Decided on: Mar-06-1987
Reported in: (1987)89BOMLR139
Sujata Manohar, J.1. The present appeal is in respect of judgment and decree of the learned trial judge in a suit which is filed by the respondent (hereinafter referred to as the plaintiff) against the appellant (hereinafter referred to as the defendant) with regard to tenancy rights of a flat being Flat No. 89 at building 'Devchhaya' situate at Tardeo, Bombay - 34. The plaintiff and the defendant were husband and wife and the flat at 'Devchhaya' was their matrimonial home.2. Sometime in December 1960 they had got engaged. After the engagement they were on the look out for a flat where they could set up their matrimonial home. They selected the above flat through an estate agent and obtained a lease of the flat. Accordingly under an agreement of lease dated February 1, 1961 the then owner of the said flat granted a lease of the said flat in the name of the plaintiff-husband. The rent of the said flat was approximately Rs. 150 per month. The initial deposit of 3 months' rent amounting t...
P.B. Indorker and B.B. Indorker Vs. Cellector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-05-1987
Reported in: (1987)(12)LC275Tri(Mum.)bai
1. Sarvashri P.B. Indorker and B.B. Indorker filed appeals under old Section 80 of the Gold (Control) Act to the Gold Control Administrator and these have been transferred to the Tribunal in terms of Section 62-K ibid and are to be treated as appeals to the Tribunal. These appeals are against the common order number 1/Gold/ 1981, dated 15.5.1981 passed by the Collector of Central Excise, Baroda, levying penalties of Rs. 1,000/- and Rs. 25,000/- respectively on the appellants under Section 74 of the Gold (Control) Act for contraventions of Sections 55 and 41 of the Gold (Control) Act. On behalf of the appellants Shri Vora first briefly set out the facts of the case as incorporated in the Collector's order. He highlighted the Collector's order under which he had dropped the charges of contraventions of Sections 8 and 27 against the appellants but upheld the contraventions of Sections 41 and 55 and accordingly penalised the appellants. Coming to the merits of the appeals of Shri P.B. Ind...
The Premier Automobiles Employees' Union and Ors. Vs. the Premier Auto ...
Court: Mumbai
Decided on: Mar-05-1987
Reported in: (1995)IIILLJ840Bom
Bharucha, J. 1. The 1st respondent is a manufacturer of motor cars ana trucks. It has three plants, one at Manpada, oneat Wadala and one at Kurla. In December 1977 the workmen at its Manpada plant belonged to the trade union called the Association of Engineering Workers, the workmen at its Wadala plant belonged to the petitioners trade union and the workmen at its Kurla plant belonged to the trade unions of the petitioners and the 2nd respondents. 2. In December 1977 the workmen at the 1st respondent's Manpada plant, were involved in an agitation ana in go-slow tactics. On 2nd January 1978 the 1st respondent gave notice 'to all concerned that it is our intention to suspend the work in our Kurla plant, Mechanite Foundry, Wadala and registered office, Bombay, with effect from the 17th day of January 1978, for the reasons explained in the annexure attached hereto.' 3. The annexure to the notice stated that the agitation and go-slow tactics at the Manpada plant had dislocated the productio...
Ashokchand S/O Manakchand Tated and ors. Vs. State of Maharashtra
Court: Mumbai
Decided on: Mar-05-1987
Reported in: 1987(3)BomCR301; 1987MhLJ721
M.S. Deshpande, J.1. The petitioners challenge the order passed by the Maharashtra Revenue Tribunal delimiting 78 acres 37 gunthas of land belonging to the family unit of Manakchand and his wife Madanbai as surplus.2. Manakchand Pannalal Tated filed a return under section 12 of the Maharashtra Agricultural Lands (Ceiling on Holdings) Act, 1961 (Ceiling Act, for short) as amended. His family unit comprised himself and his wife Madanbai. There was a partition between Manakchand, Madanbai and their four sons and five daughters on October 13, 1956, before the Ceiling Act came into force, and in that partition Manakchand had got on his share 62 acres 19 gunthas of land while Madanbai got 87 acres 16 gunthas of land. Manakchand died on 31-7-1977 and the proceedings continued after his death. The Surplus Lands Determination Tribunal passed an order on 21-2-1979 holding that the family unit of Manakchand and Madanbai held land to the extent of 161 acres 6 gunthas out of which an area of 9 acre...
Ashwinkumar B. Halari Vs. State of Maharashtra and Others
Court: Mumbai
Decided on: Mar-04-1987
Reported in: 1987(3)BomCR11; (1987)89BOMLR413; 1988MhLJ240
Sawant, J.1. The present detention order was issued and served on the detenu on 25th September, 1986 under COFEPOSA. It is not disputed that the order was passed and the ground in support of the said order were already formulated on 1st July, 1986 on the basis of the documents which were before the detaining authority on that day, viz. documents at serial Nos. 1 to 18 in the list documents supplied to the detenu. It is also not disputed that additional documents were received subsequently in four instalments, viz. documents at a serial Nos. 19 to 24 on 23rd July, 1986, at serial Nos. 25 to 26 on 24th July, 1986, at serial Nos. 27 to 30 on 30th July, 1986 and the document at serial No. 31 on 6th August, 1986. It is the case of the detaining authority that he considered afresh every time on 24th and 30th July, 1986 and 22nd September, 1986 the documents received till that day together with the documents which were available on 1st July, 1986, and on each occasion he came to the conclusio...
Ramrao Tukaram Khedekar and ors. Vs. Municipal Corporation of Greater ...
Court: Mumbai
Decided on: Mar-04-1987
Reported in: 1987(2)BomCR722
S.M. Daud, J.1 Article 226 is invoked to quash to quash the selection of candidates for filling up eight posts of Ward Officers in the respondent Bombay Municipal Corporation (B.M.C.) and to direct a fresh selection by following the ratio of 50-50 between nominees and promotees, allegedly enjoined by the existing Rules.2. The B.M.C., like any other administrative organisation, works through small Units under the direct supervision of departmental heads. The Units in most of the cases are ward or Branch Offices. At the head of these Offices are Ward Officers. In this class of Officers are two categories: ( i) Senior Ward Officers numbering 16 and (ii) Ward Officers numbering 32. The posts being ones attracting section 80-B of the B.M.C. Act, Rules (Ex. 3 to the return of the B.M.C.) prescribing the qualifications which framed way back in 1965. Thereunder, the following were the qualifications prescribed for an aspirant to the afore-mentioned post :-'(i) hold a degree in Arts, Science, L...
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