Mumbai Court April 1987 Judgments
Sampat Raj Dugar Vs. Collector of Customs and ors.
Court: Mumbai
Decided on: Apr-29-1987
Reported in: 1987(3)BomCR375; 1988(15)LC338(Bombay)
S.M. Daud, J.1 This petition under Article 226 of the Constitution takes exception to an order for confiscation of goods passed under section 122 of the Customs Act, 19622. Petitioner is an Indian National Resident Abroad (INRA) doing business at Hongkong in the name and style of 'UNISILK'. Respondent No. 3 who does business at Delhi in the name of 'ACQUARIUS' was the holder of an Advance Import Licence Bearing No. P/L/3084211/C/XX/95/D/85 for import of raw silk. This licence was issued on or about 20-5-1985 and its duration was 18 months from the date of issue. Prior to October 1985 in response to orders placed by respondent No. 3, the petitioner had shipped three consignments of raw silk ex-Bombay Port. These consignments were cleared by the third respondent, who produced the clearance documents for that purpose from the petitioner's bankers. The import of raw silk was under a stipulation that the silk was to be consumed for the manufacture of garments which were to be exported by th...
Tag this Judgment!Krishnakant Shivabhai Patel Vs. State of Maharashtra
Court: Mumbai
Decided on: Apr-29-1987
Reported in: (1987)89BOMLR248
S.M. Daud, J.1. Can a firm registered as a dealer under the Bombay Sales Tax Act, 1959, be taxed under entry No. 8, when each partner thereof is also obliged by entry No. 19 (both of Schedule I of Maharashtra Act No. XVI of 1975 PT Act) to pay the maximum amount of tax levied under that enactment?2. The point formulated above along with certain incidental questions is the subject of cross petitions being decided by this judgment. To understand the controversy, it will be necessary to set out the background and it is thus- -3. PT Act is a fiscal measure to raise additional resources for the working of the Employment Guarantee Scheme. Broadly speaking, it taxes certain categories of the gainfully employed within the limitations laid down by Article 276 of the Constitution. The charging provision is Section 3 read with Schedule 1. Until mid August 1985, a firm registered under the Partnership Act was liable to pay tax (professional tax) at rate Rs. 150/- per annum. This led to anomalies- ...
Tag this Judgment!In Re : Minor Reshma
Court: Mumbai
Decided on: Apr-29-1987
Reported in: (1987)89BOMLR225
H. Suresh, J.1. In Laxmikant Pande v. Union of India : [1984]2SCR795 and : AIR1986SC272 the Supreme Court laid down various guide-lines and also gave various directions in matters relating to inter-country adoption. Recently further directions and modifications have been given by the Supreme Court on December 3, 1986 (Refer Laxmikant Pande v. Union of India : [1987]1SCR383 ). In between, Pratap J. by his order dated November 7, 1985 in Miscellaneous Petition No. 395 of 1985, after having detailed discussions with the representatives of various agencies and the advocates, gave directions, for the guidance of all concerned. In view of the recent directions given by the Supreme Court, some of the directions given by Pratap J. require modifications. Hence at the request of the advocates who generally appear in these matters, and after hearing the representatives of certain agencies, for the sake of general guidance of all concerned, I hereby summarise the directions which are required to b...
Tag this Judgment!Wealth-tax Officer Vs. K.H. Gharda
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Apr-24-1987
Reported in: (1987)22ITD457(Mum.)
1. Against the consolidated order of the Commissioner of Wealth-tax (Appeals) VII, Bombay, both the revenue and the assessee have come up in appeals before us. All the appeals are, therefore, for the sake of convenience, disposed of by a common order.2. The assessee is an individual and the appeals relate to the assessment years 1980-81 to 1983-84. It was claimed that the assessee, by an oral declaration, created a trust on 21-3-1977 by appointing himself and his wife, Mrs. Aban Keki Gharda, to be the trustees and transferring to it 2,000 equity shares in M/s. Gharda Chemicals Pvt.Ltd. to be held in trust in accordance with the provisions specified orally. According to the assessee, this was followed by the meeting of the two trustees, i.e., the assessee and his wife, held on 23-3-1977 under the chairmanship of Mrs. Aban Keki Gharda where the fact of the creation of the oral trust was placed on record and the provisions of the trust specified orally were also recorded. According to th...
Tag this Judgment!Mehur Metal Industries Vs. Government of India
Court: Mumbai
Decided on: Apr-24-1987
Reported in: 1988(15)ECC68; 1989(20)LC38(Bombay); 1988(36)ELT252(Bom)
1. These petitions under Article 226 of the Constitution involve an interpretation of the Customs and Central Excise Duties (Drawback) Rules, 1971 - hereinafter referred to as the 'Rules'.2. A proper appreciation of the issues arising requires the setting out of this background. The Minerals and Metals Trading Corporation of India Ltd. (MMTC) had imported prime quality stainless steel sheets into the country. It paid customs duty of Rs. 45 per kg. on the sheets. A certain quantity of the goods were purchased by petitioners at Rs. 51.00 per kg. Petitioners utilised the sheets for manufacture of utensils and exported the finished product. The Central Government, acting under rule 3 of the aforementioned Rules, had fixed 80 paise per kg. as the drawback rate. Pleading that the same was far low, petitioner pleaded for a raise under rule 7. The plea was accepted and the rate raised to Rs. 60.30 and Rs. 60.80 per kg. on two different lots exported. At a later date, the Government reduced the...
Tag this Judgment!Vishwanath and anr. Vs. the Collector, Wardha and ors.
Court: Mumbai
Decided on: Apr-23-1987
Reported in: AIR1988Bom110; (1987)89BOMLR632; 1987MhLJ597
V.A. Mohta, J.1. By this petition, election of nine members of the Managing Committee of Ashti Sahakari Shetki Kharedi Vikri Samiti Limited, Tahsil Ashti, District Wardha is challenged on the ground that the election programme itself was void on account of failure to simultaneously hold election for two reserved seats under Section 73-B of the Maharashtra Co-operative Societies Act (the Act).2. The facts lie in a narrow compass and are these :The petitioner 1 Vishwanath Chopde was a voter and petitioner 2 Deepak Bokade was a defeated candidate at that election, programme for which was issued on 6th Jan. 1987. Result was declared on 16th Feb. and this petition came to be filed on 20th February. It came up for hearing on 23rd Feb., 1987 when notice before admission was issued and by interim order election of Chairman and Vice-Chairman of the Society was stayed. First respondent Collector, Wardha has made a statement in the return that the fresh election programme for two reserved seats w...
Tag this Judgment!Motilal Gupta Karta of Kanta International Vs. Union of India and Othe ...
Court: Mumbai
Decided on: Apr-22-1987
Reported in: 1988(36)ELT44(Bom)
ORDERBharucha, J.1. The appellant is the Karta of a joint Hindu family which carries on business in the name of Kanta International. This entity obtained an advance licence to which the provisos of a notification dated 5th April, 1982 issued under Section 25(1) of the Customs Act, 1962, applies. One of the conditions of that notifications is that the exempted materials covered thereunder shall not be sold or transferred to any person or utilised or permitted to be utilised or disposed of in any manner without the previous permission of a committee therein mentioned. The entity was found to have violated this condition. Its explanation to a show-cause notice was found unsatisfactory. The material was confiscated and a penalty imposed. The appellant filed the writ petition challenging, the confiscation and the penalty. The learned single judge rejected the petition on the ground that an equally efficacious remedy by way of appeal was available. The learned judge noted the argument that t...
Tag this Judgment!Vidarbja Coal Supply Company Vs. Union of India and ors.
Court: Mumbai
Decided on: Apr-22-1987
Reported in: 1987(3)BomCR502; 1987MhLJ748
V.A. Mohta, J.1. BY this petition M/s, Vidarbha Coal Supply Company, 3 trasporter had challenged the validity of the transit fee charges imposed by respondent Noi. 2 Cantonment Board Kamptee unde its Octroi Bye-laws 1986 framed by virtue of authority conferred under S./ 284 (1) of the Cantonments Act, 1924 (Act NO. 2 of 19240).2. Relevant facts are few. The petitioner has taken the contract of transporting coalformKamptee Inder Colliery of the Western Coalfields near Kanhan to the Loradi State Electricity Board. It had to transport approximately 150 trucks of coal every day formKamptee Colliery To Koradi Power Station. The road on whichthese trucks ply passes through thearea Kampttee Cantomnet Board as wellas Kamptee Municipla Council. It is a part of Nagpur Jabalpur National Highway. Neither is contonment area destination of those goods nor are they brought in the area of consumption use or sald Relevant Octor bye-law 10 reads thus;'Procedure for goods imported which are intended for ...
Tag this Judgment!Rashtriya Mukund Employees' Union Vs. Mukund Iron and Steel Works Ltd. ...
Court: Mumbai
Decided on: Apr-22-1987
Reported in: (1995)IIILLJ200Bom
S.K. Desai, J. 1. This is an appeal from the decision of the Single Judge in a writ petition being Writ Petition No. 1995 of 1984. The Single Judge made the rule absolute in terms of prayer (a) and aggrieved 2nd respondent to the Petition has thereafter preferred the present appeal.2. The facts have been set out in the detailed order of the Single Judge and need not be repeated here. We will only briefly deal with the law point which is : whether the Registrar of Trade Unions had power to revoke the cancellation of the registration of the 2nd Respondent-Union which cancellation took place on 10th August 1983.3. The cancellation was on account of contravention of the provisions of Section 28 of the Trade Unions Act, 1926, by failing to send an annual return. The needful in the matter of the return was carried out by the Union by next year and on 17th August 1984 the Registrar was informed that the needful was done and he. should, therefore, withdraw the cancellation letter. On 18th Augu...
Tag this Judgment!Fifth Income-tax Officer Vs. D.M.C.C. Employees Medical Aid
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Apr-21-1987
Reported in: (1987)22ITD273(Mum.)
1. These appeals and the cross-objections were heard together with the consent of the parties and are being decided by this common order.2. We shall first deal with the ITA No. 3425/Bom/1984 and CO. No.391/Bom/1984 arising out of the said appeal.3. The assessee is D.M.C.C. Employees Medical Aid Trust. The assessee is a discretionary trust. Assessment year is 1981-82. In the return filed by the assessee, the assessee had shown income by way of dividends. In the return, the status was shown as that of A.O.P. In the course of assessment proceedings, the assessee submitted a letter dated 16-3-1983 in which the assessee made a claim for deduction of Rs. 3,000 under Section 80L of the Income-tax Act, 1961. The said claim was not considered by the ITO. He passed an assessment order under Section 143(1) of the Act.The assessee filed appeal before the AAC. The order passed by the learned AAC was in the following words : I have considered the submissions made by the appellant and I hold that th...
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