Mumbai Court February 1988 Judgments
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Mohanlal and Sons Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-16-1988
Reported in: (1989)(22)LC331Tri(Mum.)bai
1. This appeal is against the orders of Collector of Customs (Preventive) Bombay, cancelling the gold dealers' licence of the appellants under provisions of Section 50(l-A) of the Gold (Control) Act, 1968 in view of their involvement in a case relating to 645.600 gms. of primary gold valued at Rs. 29,000/-. In the search conducted at the premises of the appellants, 6.600 gms. of primary gold was recovered on the one hand and 170.000 gms. and 469.000 gms. were recovered from the partners of the firm. This primary gold was in the form of lagadi and rawa and was concealed on the person of the partners. In the case adjudicated by the department, the gold was confiscated although appellants were given option to redeem the same on payment of a fine of Rs.10,000/-. The firm and the partners were also penalised under Section 74 of the Gold (Control) Act, 1968 to the extent of Rs. 1000/-, Rs. 3000/- and Rs. 2000/- respectively.2. In appeal, the order of confiscation and penalty imposed on the ...
M.S. Patwardhan Vs. Fifth Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Feb-16-1988
Reported in: (1988)27ITD365(Mum.)
1. The assessee in this case is an individual. The assessment year is 1980-81 and the accounting year is 31-3-1980. He filed a return of income on 30-8-1980 declaring a total income of Rs. 7,500. It would appear that during the relevant accounting period the assessee was employed with M/s. Iraqi State Enterprises for Maritime Transport. In the return of income filed for the assessment year 1980-81, he showed his status as non-resident. Since the income earned in India was less than the taxable limit, i.e., Rs. 7,500, no tax was paid by him on his income earned outside India.2. From the facts available before us, it would appear that the assessee entered into a contract of service with M/s. Iraqi State Enterprises for Maritime Transport on 30-7-1979. The period of contract was not to exceed one year unless extended for the completion of the ship's voyage to Iraq. The contract was to commence from 3-9-1979 and was to expire on the date the employee signed off. The employee's monthly sal...
Chandru L. Raheja Vs. Third Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Feb-15-1988
Reported in: (1988)27ITD551(Mum.)
1. These are appeals of two brothers for the assessment year 1981-82 raising a common issue. The appeals are directed against CIT (Appeals)'s decision in upholding the ITO's computation of a sum of Rs. 5,83,452-in-each case as long-term capital gains and in further holding that the asset transferred cannot toe held to be the assessees' stock-in-trade as it was only their shares which were transferred.Certain facts need to be stated.2. The relevant accounting year ended on 31-3-1981. The two assessees were co-owners of a property called 'Madhu Park' which was owned by the two brothers each having 25 per cent share in the said property. By a declaration dated 23-6-1980, this property was allegedly converted into stock-in-trade for utilisation in a proposed partnership business. On the date of so-called conversion of the property into the stock-in-trade (23-6-1980), the market value of the property was taken at Rs. 30 lacs and the value of the undivided share of each of the assessees amo...
Baburao Son of Rajaram Wakle Vs. State of Maharashtra
Court: Mumbai
Decided on: Feb-15-1988
Reported in: 1988(4)BomCR558
A.A. Desai, J.1. Both these applications raise a common question as to whether filing of a charge sheet during the pendency of application under proviso (a) to sub-section (2) of section 167 of the Code of Criminal Procedure for release on bail, obliterates the right accrued in favour of the accused.2. This Court has an occasion to deal with such a situation in a case of Shrawan Hanaji Undirwade and another v. State of Maharshtra, reported in 1976 Maharashtra Law Journal 654. The Division Bench while examining the scheme of sections 167, 173 and 437 of the Code of Criminal Procedure held that a right created under section 167 of the Code could be availed by the accused before the completion of the investigation. Once the charge sheet is filed then the Magistrate can exercise his power only under section 437 of the Code. It thus follows from the ruling that the Magistrate on the completion of the investigation is divested of his authority under section 167 of the Code, to release the ac...
Arun Keshav Gokhale Vs. Avinash Krishnaji Biniwale and ors.
Court: Mumbai
Decided on: Feb-12-1988
Reported in: AIR1988Bom424; (1988)90BOMLR110
ORDER1. Counsel for the parties heard2. The two Courts below have recorded a concurrent finding that the petitioner-defendant No. 1 acquired a plot of the area of 3,400 square feet and in the year 1975-76 he constructed a building with all amenities required for residing there is The constructed area is to the extent of 3,400 square feet. The petitioner is having his coal depot and offices in a portion of the building and the remaining portion of the building he has been using as a mangal karyalaya, that is, he is giving that portion of the building on hire to the persons who require the premises for marriage ceremonies. Both the Courts have found that taking into consideration the fact that the family of the petitioner consists of only five members including his mother, wife and two children, a portion of the building constructed by him can very well be used by him for residence of himself and his family members and as such the provisions of Section 13(1)(1) of the Bombay Rents, Hotel...
Jafri Luis (Shri) Vs. S.D. Kadam and anr.
Court: Mumbai
Decided on: Feb-12-1988
Reported in: 1988(2)BomCR199
H.H. Kantharia, J.1. In reference (I.D.A.) No. 111 of 1981, the learned Labour Judge presiding over Sixth Labour Court, Bombay, adjudicated upon the demand of the petitioner-workman with regard to his reinstatement with full back wages and continuity of services. By this Award dated 22nd January, 1985 the learned Labour Judge granted relief to the petitioner of reinstatement with continuity of services. However, as regards the back wages he directed the second respondent company to pay six months back wages to the petitioner - workman. The petitioner workman here in this writ petition under Article 226 of the Constitution challenges the validity, legality and propriety of the said Award to the extent of denying to him full back wages and granting the same only to the extent of six months.2. Mr. Puri, learned Advocate appearing on behalf of the petitioner - workman, took me through the record as to the roznamas recorded by the learned trial Judge and pointed out that the reasoning of th...
Searsole Chemicals Limited Vs. H.C. Shah and ors.
Court: Mumbai
Decided on: Feb-11-1988
Reported in: (1995)IIILLJ584Bom
H.H. Kantharia, J.1. The first respondent filed application (IDA) No. 928 of 1979 before the 8th Labour Court, Bombay presided over by the second respondent Labour Judge under Section 33C(2) of the Industrial Disputes Act, 1947 (hereinafter referred to as 'the Act') claiming his dues as under:Rs.'(a)Salary for the month of March upto 26th Marc. 19791,656.50(b)2 months salary as leave salary for unenjoyed privilege leave to my credit on 26.3. 1979.3.950.00(c)Retrenchment Compensation for 3 years' service at 45 days salary the amount will be2.962.50(d)Outstanding Bills(i) Upto 15.1.1979 Rs.1009.30 less Rs.799.30 received.210.00(ii) from 16.1.1979 to 28.2.1979 (Bill already sent)563.50(iii) for the Month of March (Bill enclosed herewith)303.059645.552. His contention was that he was working as Area Sales Organiser with the petitioner company and the third respondent-company from 22nd September, 1975 till his services were terminated with effect from 26th March, 1979, and as such he was en...
Krishna Yeshwant Shirodkar Vs. Subhash Krishna Patil and ors.
Court: Mumbai
Decided on: Feb-10-1988
Reported in: AIR1989Bom68; 1988(2)BomCR252; 1988MhLJ327
Jahagirdar, J.1. The appellant ahs filed a suit in the City Civil Court at Bombay , being S. C. Suit No. 304 of 1987. The suit was filed for an injunction restraining the defendants from entering into the suit premises which are business premises where he plaintiff was conducting a business described as hotel business. In practice it means a business where drinks and eatables are served to the customers. In that suit he took out a notice of motion bearing No. 2630 of 1987 and another notice of motion bearing No. 285 of 1987. These notices of motion are dt. 27th April 1987 and 6th Jan. 1987 respectively. Notice of Motion No. 2630 of 1987 was for appointment of receiver in respect of the suit property.2. Before we proceed to mention the circumstances leading the parties to this Court, it would be necessary to briefly mention the facts which led the appellant, hereinafter referred to as 'the plaintiff', to file the suit in the City Civil Court. The plaintiff had come in possession of the ...
First Income-tax Officer Vs. V.J. Paymaster
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Feb-09-1988
Reported in: (1988)27ITD351(Mum.)
1. These departmental appeals, though worded differently, raise a common issue regarding taxability of compensatory city allowance (for all the years), house rent allowance (for 1976-77 and 1977-78) and dearness allowance (for 1977-78, 1978-79 and 1980-81). There is an additional ground about taxability of encashment of leave for the assessment years 1977-78 and 1978-79 and taxability of professional income from Maharashtra State Industrial and Investment Corporation for the assessment year 1978-79. The assessee is a solicitor by profession.He was at the relevant time Solicitor and Jt. Secretary to the Govt. of Maharashtra (Law and Judiciary Department). The main issue in all these appeals and cross-objections is that dearness allowance, compensatory city allowance, house rent allowance and compensation for surrender of earned leave are not taxable and that professional tax is deductible.We shall deal with each of these issues separately.2. As regards the taxability of dearness allowa...
Ranbir Rajkapor Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Feb-09-1988
Reported in: (1988)27ITD304(Mum.)
1. These are the appeals relating to the assessment years 1969-70 to 1975-76 filed by the assessee. There are certain common issues which are dealt with and disposed of in a single consolidated order. The facts, relating to these appeals, may, briefly, be stated.2. The WTO passed orders for the assessment years 1969-70 to 1974-75 on 31-3-1979 and for the assessment year 1975-76 on 7-3-1980. As there were certain disputes concerning the valuation of immovable properties, all these orders were appealed against and such appeals were disposed of by the CWT (Appeals) in his consolidated order dt. 30-5-1981 for the assessment years 1969-70 to 1974-75 (vide compilation at pages 41 to 52). The CWT (Appeals) dealt with the valuation of immovable properties in paras 2 to 6. Then he dealt with the issue concerning the claim of exemption under Section 2(e)(1) of the WT Act. Thereafter, he dealt with the valuation of business immovable assets in paras 8 to 10. He dealt with the dispute regarding t...
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