Mumbai Court July 1987 Judgments
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Ceat Tyres of India Ltd. Vs. Union of India (Uoi), E.R. Srikantia, Col ...
Court: Mumbai
Decided on: Jul-17-1987
Reported in: 1988(14)LC671(Bombay)
H. Suresh, J.1. The legal proposition that stands invoked in this matter is, whether there can be promissory estoppel as against taxing statute and if so to what extent.2. The petitioners are the manufacturers of tyres and tubes. The tyres and tubes manufactured by the petitioners are subject to central excise duty on an ad valorem basis, as they fall within item 16 of the Tariff to the said Act. From 1974 onwards the appropriate rate of excise duty levied on tyres and tubes has been, with certain exceptions, 55 percent, ad valorem. It appears that some time prior to 1976 the question of impact of excise duty on the production of goods in the industrial sector generally was engaging the attention of the Central Government. The Central Government came to the conclusion that the element of excise duty had the effect, inter alia, of discouraging an increase in the production. As increase in production was in the interest of the country and the consumers generally, the Central Government w...
Purshottam V. Raheja Vs. Second Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jul-16-1987
Reported in: (1988)27ITD54(Mum.)
2. The assessee is a HUF engaged in the business of construction of buildings. One, Mrs. Parmeshwaribai Vishandas Raheja, was owner of a piece of land on which certain structures in occupation of tenants were standing. She died in September 1971. Two of her six legal heirs had filed petition in the High Court of Bombay for Letters of Administration to the Estate being Petition No. 210 of 1973. The legal heirs are husband, sons and daughters of the said Mrs. Parmeshwaribai.Purshottam Vishandas Raheja is one of the sons of said Mrs.Parmeshwaribai. He had a Hindu undivided family, which has been described as 'Raheja Sons' of which he was Karta. This HUF is the assessee before us.3. All the six legal heirs of said Mrs. Farmeshwaribai executed an agreement on 1st July, 1977 in favour of the assessee. Under this agreement, it was agreed that those legal heirs would give lease of the said property to the assessee for a term of 98 years from 1-6-1979 on yearly rent of Rs. 30,000 with an optio...
Scorts Tractors Ltd. Vs. Union of India and Others
Court: Mumbai
Decided on: Jul-16-1987
Reported in: 1988(15)ECC320; 1987(31)ELT685(Bom)
ORDER1. The petitioners imported Cold Rolled Steel Sheets from the Federal Republic of Germany on the vessel known as M. V. Azuma for carriage from Hamburg to Bombay, under the Bill of Lading dated May 31, 1980. The suppliers submitted invoice dated May 2, 1980 for the said sheets which comprised 41 bundles. The vessel arrived in Bombay on or about July 19, 1980. The Import General Manifest was filed on or about the same day and 41 bundles meant for the petitioners were listed in the said import General Manifest. The petitioners through their clearing agents filed a Bill of Entry for Home consumption in respect of the said 41 bundles imported by them, and paid duty aggregating to Rs. 1,69,298.85.2. After the said duty was paid it was discovered that 36 bundles out of the 41 bundles were short landed and appeared to have been over carried on the vessel to Madras. Thereafter the said 36 bundles were brought back to Bombay on the vessel known as S. S. Arthraveda and the vessel arrived in ...
Javed Akhtar Vs. Lana Publishing Company Private Limited and ors.
Court: Mumbai
Decided on: Jul-14-1987
Reported in: 1987MhLJ689
ORDER1. The plaintiff is a well know film script writer. In the issue of a magazine called 'Star Dust' for the month April 1987 an article has been published by defendants 1 to 4 on the plaintiff and his wife who is a well-known film star. The article makes comments on the plaintiff and his wife which, according to the plaintiff , are highly defamatory. The plaintiff has claimed damages of Rs. 25 lakhs for defamation. Of 'reporting' of comments made by various parties on the life style of the plaintiff and his wife. The persons who are alleged to have made these comments is referred to by name in the article. He is jointed in the suit as defendant 5. In the present chamber Summons the plaintiff wants defendant 3, Nishi Prem, who is the author of this article to disclose an affidavit the names of thse persons referred to as 'Starwife' Industrywalla,' 'Industrywalls' and 'Unitwall' of the film unit of Mr. India.' Whose comments are said to have been reproduced in the article.2. Order XI ...
H.K. Shah and Co. and ors. Vs. Collector of Customs (P)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-13-1987
Reported in: (1988)(33)ELT409Tri(Mum.)bai
1. The revision application filed before the Central Government against the Order No. 463-4-65 of 81, dated .11.8.1981 passed by the Central Board of Excise and Customs statutorily stood transferred to the Tribunal for being heard as an appeal. M/s. H. K. Shah & Co. is a partnership firm. The appellants Kantilal Hamirmal Jain and his mother Smt. Umraobai Hamirmal Jain are said to be the partners. The appellant Hamirmal Valchand Jain is the father of the appellant Kantilal H. Jain and he was stated to be the Manager of the firm M/s. H. K. Shah and Co. On 20.11.1979 the officers of the Marine and Preventive Wing of the Customs Preventive Collectorate, Bombay, on secret information, visited the premises of M/s. H.K. Shah & Co. and since that premises was found locked they visited the premises of M/s. Damani Enterprises. From the records of Damani Enterprises it was seen that they had issued a transport voucher No. 664 dated 29.11.1979 at 10.50 hours in the name of M/s. H. K. Shah...
Raman Mangal Patel Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jul-13-1987
Reported in: (1988)(15)LC92Tri(Mum.)bai
1. By the present application filed in terms of Section 828 of the Gold (Control) Act, the applicant requires this Tribunal to refer to the following points to the Hon'ble High Court for clarification :- (1) Whether the evidence of seizure of gold as provided in the pancha- nama can be accepted when the panchas did not support' the panchnama. (2) Whether the statement of the applicant Shri Raman Mangal Patel recorded under Section 108 of the Customs Act, 1962 can be treated as voluntary when it was actually obtained under duress and force after beating him. (3) Whether the applicant's statement regarding 200 metallic yarn being stored in the motor vehicle can be treated as a confession of his knowledge when the gold bars were hidden in the car and whether the statement would justify the penalty under Section 74 of the Gold (Control) Act.2. On behalf of the applicant, Shri Bhatt briefly narrated the facts of the case leading to the apprehension of the motor car in which the applicant w...
Colaba Land Mills Co. Ltd. Vs. Union of India
Court: Mumbai
Decided on: Jul-13-1987
Reported in: [1989]66CompCas610(Bom)
Shah, J.1. This appeal is directed against the dismissal of Company Application No. 317 of 1981 by the company judge by his order dated April 8, 1982, whereby the company judge rejected the prayer of the company for directing the Union of India to pay to the company the sum of Rs. 5,40,667 and such other amounts deposited by the official liquidator in the Companies Liquidation Account as undistributed assets of the company.2. The facts in brief are these. The company (The Colaba Land and Mills Co. Ltd.) was ordered to be wound up by order dated October 7, 1959, and the official liquidator was appointed the liquidator of the company. The authorised capital of the company was rupees one crore and the issued, subscribed and paid up capital was Rs. 49,00,000, divided into 49,000 shares of the face value of Rs. 100 each and the 49,000 shares were fully paid up when the winding up order was passed. During the course of the liquidation proceedings between 1959 and 1979, the official liquidato...
Shridhar Hari Chandorkar Vs. State of Maharashtra and anr.
Court: Mumbai
Decided on: Jul-13-1987
Reported in: 1988(1)BomCR17
H. Suresh, J.1. The petitioner is a Deputy Engineer in the engineering organisation of the Government of Maharashtra in its Urban Development and Public Health Department for the last Several years. Sometime in 1976 an Act known as the Maharashtra Water Supply and sewerage Board Act, 1976 (hereinafter referred to as 'the said Act') came to be passed. This is an Act to provide for establishment of a Water Supply and Sewerage Board for the rapid development and proper regulation of water supply and sewerage services. In substance, it contemplates complete winding up of the 'Maharashtra Environmental Engineering Service' as a wing of the Urban Development and Public Health Department of the Government of Maharashtra, and the staff of the said organisation would be transferred, to the Board. Accordingly, after constitution of the Board, the Government purported to transfer the petitioner and all other Engineers belonging to the said Organisation, of course, as provided under the provisions...
income-tax Officer Vs. Anchor Lines Ltd.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jul-10-1987
Reported in: (1988)24ITD68(Mum.)
1. These four appeals-two by the assessee and two by the Revenue-are against the order of the C.I.T.(A) for the assessment years 1980-81 and 1981-82. They are being1 disposed of by this common order for the sake of convenience.2. In the assessee's appeals for both the years, the first ground is concerning the applicability of the provisions of Section 44B of the IT Act. It was submitted by the learned counsel for the assessee Shri Dastur that though a similar point has been decided against the assessee by the Tribunal for the assessment years 1975-76 and 1976-77 by order in Anchor Line Ltd. v. ITO [1984] 10 ITD 63 (Bom.) and for asst. yrs. 1977-78 to 1979-80 in I.T.A. No. 3151 (Bom.)/81, 810 (Bom.)/1982 and 4433 (Born.)/1982 dated 29-4-1985 following the decision in Anchor Line Ltd.'s case (supra) the said decision requires reconsideration in view of later decision of the Patna High Court in the case of CIT v. Sriram Agrawal [1986] 161 ITR 302.3. The assessee is a non-resident shippin...
Smt. Bharati Manoharlal Ahuja Vs. State of Maharashtra
Court: Mumbai
Decided on: Jul-09-1987
Reported in: 1988(17)ECC257; 1989(39)ELT395(Bom)
Daud, J.1. This petition takes exception to an order for detention passed against the petitioner on 12th February, 1987 under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, hereinafter referred to as the 'COFEPOSA'.2. On 10th December, 1986 at 4.45 hours the Customs Air Intelligence Officers at Sahar International Airport, Bombay, sent for two ladies at act as panchas. They were introduced to the petitioner whereafter a search of the latter was taken. In the search of her person nothing incriminating was found. The use of a metal detector proved more effective. Gold bars were brought out from the petitioner's rectum and these were attached. Petitioner's statement was recorded and she was arrested. The next day, petitioner was produced before a Metropolitan Magistrate who on a request made on her behalf passed an order which read thus :'Accused ordered to be released on bail in the sum of Rs. 50,000/- with one surety in the like am...
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