Mumbai Court February 1990 Judgments
Chandrashekhar Waman Karve and Etc. Vs. State of Maharashtra and Other ...
Court: Mumbai
Decided on: Feb-28-1990
Reported in: AIR1990Bom330; 1990(2)BomCR201
ORDERG. H. Guttal, J.1. These petitions under Article 226 of the Constitution of India are by students who completed the requisite training for the Diploma Course known as 'Diploma in Medicine and Surgery (Rural)' under the Scheme laid down by the Government of Maharashtra. They seek a direction (i) to the Government of Maharashtra that the Diploma be awarded to them and (ii) to the Maharashtra Medical Council that the petitioners be registered as Medical Practitioners under section 16 of the Maharashtra Medical Council Act.2. The historical background of the case and the facts leading to the petitioners' right to the reliefs are set out in paragraphs 3 and 4 below. The facts of the case of Chandra-shekhar Karve, the petitioner in Writ Petition No. 2794 of 1989 are stated in details in paragraph 5. The cases of the petitioners in Writ Petitions Nos. 3058, 3908, 4896 and 3354, all of 1989, are identical in all respects and therefore, their cases are briefly set out in paragraph 6 below....
Tag this Judgment!Union of India Vs. Ashok Sukhadeo Singh Chavan
Court: Mumbai
Decided on: Feb-28-1990
Reported in: 1990(2)BomCR1; 1991CriLJ2359
Wahane, J.1. By this Criminal Appeal No. 150 of 1987, the Union of India, through the Assistant Collector, Custom and Central Excise, Division Amravati, Amravati, has challenged the acquittal of the respondent Ashok Sukhdeosingh Chavan. The respondent-Ashok was tried by Shri Arun D. Kulkarni, Chief Judicial Magistrate, Amravati in Criminal Case No. 46 of 1985; Union of India v. Ashok, for the offence under Ss. 11-C, 11-D, 11-E and 11-F of the Customs Act, 1962 read with Notified Goods Rules 1969, punishable under S. 135 of the Customs Act. Mr. Natu, the learned counsel for the appellant-Union of India, assailed the acquittal on various grounds. The learned counsel for the Union of India has argued that the findings given by the learned trial Court are palpably wrong or manifestly erroneous. So also, he submitted that the reasons given by the learned trial Court are shocking. He also further contended that the reasons given for acquittal by the learned trial Court are not only untenable...
Tag this Judgment!Shakuntala M900675.Htm(Smt.) and anr. Vs. Hemchand M. Singhania
Court: Mumbai
Decided on: Feb-28-1990
Reported in: 1990(3)BomCR82
T.D. Sugla, J.1. The appellant were the respondents in Writ Petition No. 5391 of 1985 in this Court and defendants in the suit for eviction filed against them by the plaintiff for their eviction, the petitioner in the writ petition and respondent herein. For the sake of convenience the appellants and the respondent will hereafter be described as the defendant and plaintiff respectively.2. The case has a chequered history. The plaintiff is the landlord of the suit premises. He filled R.A.E. Suit No. 1326/3557 of 1979 in the Court of Small Causes at Bombay for possession of the suit premises against defendant-tenants. Ex-parte decree for possession was passed by the trial Court on January 20, 1981. This decree was executed on June 11, 1981.Subsequently a miscellaneous applications was filed by the defendants for restoration of the suit. By an order dated August 11, 1981, the notice was made absolute and the suit was restored.Thereafter the plaintiff filed appeal bearing No. 530 of 1981 i...
Tag this Judgment!Smt. Subhadra Rajkumar Vs. Seventh Additional Income-tax Officer.
Court: Mumbai
Decided on: Feb-28-1990
Reported in: [1990]33ITD638(Mum)
ORDERPer Shri M. A. Ajinkya, Accountant Member - This is an appeal filed by an assessee for the assessment year 1983-84 against the order of the CIT, Bombay City-VIII, Bombay u/s. 263 of the Act passed on 17-1-1988.2. The assessee is an individual. In the assessment year 1983-84, she declared income of Rs. 1,02,570. In computing the total income, the ITO included income from capital gains of Rs. 40,241. Although the manner in which the computation of such capital gains was done is not available in the order of the ITO. The Commissioner of Income-tax, who took action u/s. 263 on the ground that the assessment made on 16-5-1984 was erroneous in so far as it was prejudicial to the interest of the revenue, has given the relevant facts which are as follows :3. The assessee originally held 19,520 shares of Piem Hotels Ltd. During the accounting year relevant to the assessment year 1982-83, she received certain bonus shares in the ratio of 1 : 1. The assessee sold 11,025 shares during the ass...
Tag this Judgment!Emkay Films (P.) Ltd. Vs. First Income-tax Officer.
Court: Mumbai
Decided on: Feb-28-1990
Reported in: [1990]33ITD209(Mum)
ORDERPer G. K. Israni, Judicial Member - This appeal by the assessee challenges the order of the CIT dated 1-8-1986 passed under section 263 of the IT Act in relation to the assessment year 1983-84.2. The assessee is a producer of feature films, whose one of the directors is Shri Mohan Kumar Sharma. In relation to the assessment for the year 1983-84, the CIT noticed that the ITO had not taken into account the sum of Rs. 4,00,000 paid by the assessee for story and script writing to the said directors, Shri Mohan Kumar Sharma for the purpose of disallowance under section 40(c) of the I. T. Act. He thereupon initiated proceedings under section 263 of the Act and, after considering the submissions and hearing of the arguments on behalf of the assessee, came to the finding that the assessment order of the ITO for the said year was erroneous in so far as it was prejudicial to the interests of revenue. Having come to this finding the CIT set aside the assessment and directed the ITO to re-com...
Tag this Judgment!Seventh Income-tax Officer Vs. Trustees of Sri Sathya Sai Trust.
Court: Mumbai
Decided on: Feb-28-1990
Reported in: [1990]33ITD320(Mum)
ORDERPer N. R. Prabhu A. M. - This is a departmental appeal and the only ground of appeal is that the Appellate Assistant Commissioner was in error in directing the ITO to carry forward the deficit of the current year of Rs. 7,28,290 for set off against the capital gains of a future year.2. It is contended on behalf of the Department that such order of the AAC is without any justification. Under the provisions of sec. 11 an assessee could claim that it might be permitted to set apart a part of the income within the limits the limits prescribed under the statute for a specific purpose. Where the amounts have been spent in excess of the income of the trust, there could be no carry forward of the deficit and for that reason, the order of the AAC would appear to be erroneous. The AAC in ordering the ITO to carry forward the deficit has traversed beyond the provisions of the Act and thus exceeded his jurisdiction.3. The learned counsel for the assessee, on the other hand, contends that the ...
Tag this Judgment!Jai Bharat Steel Co. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-26-1990
Reported in: (1990)(49)ELT527Tri(Mum.)bai
1. This appeal is directed against the Order-in-Appeal bearing No.1206/89 dated 5-6-1989 confirming the order-in-original No. DVR/70/88 dated 22-8-1988 confirming the demand of Rs. 30,165.47 as wrongly availed duty credit under the MODVAT scheme.2. The appellants are engaged in ship breaking and had applied for availment of MODVAT credit vide their application dated 14-7-1986. They were purchasing/receiving duty paid Oxygen Gas falling under sub-heading 2801.31 of Central Excise Tariff 1985 for manufacturing iron and steel etc. by breaking up of old ships and vessels purchased by them through M.S.T.C. They had taken the credit of Oxygen Gas received by them under the MODVAT scheme from 24-7-1986. As the oxygen gas was used for cutting purpose, it was not considered by the department, as an input and the department felt that the party was not entitled to credit for the said input under the said MODVAT scheme and hence served a show cause notice dated 16-10-1986 for reversal of the cred...
Tag this Judgment!Maritime Services Pvt. Ltd. Vs. Union of India
Court: Mumbai
Decided on: Feb-26-1990
Reported in: 1991(51)ELT220(Bom)
1. It is unfortunate that the petitioners have to file this petition under Article 226 of the Constitution of India for directing the respondents to refund the amount which the Collector of Customs ordered to be paid to the petitioners on November 20, 1985. The petitioners are the shipping agents of foreign shipping company and the Collector of Customs commenced proceedings under Section 116 of the Customs Act in respect of short landing of certain goods. In these proceedings a penalty of Rs. 3,93,777/- was imposed on the petitioners in exercise of powers conferred under Section 116 of the Customs Act. The petitioners carried revision against the said order before the Government of India and the order was set aside and proceedings were remitted back to the Collector for fresh disposal.2. The Collector passed a fresh order on November 29, 1985 holding that the petitioners are not liable for any penalty and the amount of Rs. 3,97,777/- recovered from the petitioners should be refunded. S...
Tag this Judgment!Krishnakant Dattaram Pathare Vs. Deputy Charity Commissioner, Greater ...
Court: Mumbai
Decided on: Feb-22-1990
Reported in: AIR1991Bom145; 1990(2)BomCR330; (1991)93BOMLR872
ORDER1. Whether proceedings under S. 19 of the Bombay Public Trusts Act abate on the death of a party is a short question that arises for determination in these Appeals.2. Two proceedings were instituted before the Charity Commissioner. One at the instance of trustees and other at the instance of certain interested parties for registration of certain properties as being the properties belonging to Shri Bhulingeshwar Devalaya Trust. The proceeding instituted at the instance of the trustees was numbered Enquiry Case No. 2201 of 1973 and the one instituted by the interested persons was Enquiry Case No. 1140 of 1973. The present appellant and his mother Gulabbai Dattaram Pathare filed their objections contending that the properties in question were of their ownership and not of the Trust. On the 6th of October 1979, the mother of the appellant died. On the 12th June 1980 this fact was brought to the notice of both the trustees and to the interested parties at whose instance the inquiries h...
Tag this Judgment!Mazdoor Congress and Others Vs. S.A. Patil, Member, Industrial Court, ...
Court: Mumbai
Decided on: Feb-22-1990
Reported in: 1990(2)BomCR379; (1990)92BOMLR180; [1990(60)FLR633]; (1991)IILLJ548Bom
1. The petitioners in both these writ petitions under Article 227 of the Constitution are the same namely, Waman Surve and Ram Sail and Mazdoor Congress, a trade union, representing both of them. We shall hereinafter refer to Waman Surve and Ram Sail as 'the workmen'. The effective respondent in both writ petitions is M/s. Pfizer Limited, a company engaged in manufacturing drugs and pharmaceuticals (hereinafter referred to as 'the company'). The other respondents in both the writ petitions are the authorities under the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971 (hereinafter referred to as the 'MRTU & PULP Act') such as the Labour Judge, Member and President of the Industrial Court.2. The workmen were the security staff members working with the company. It appears that on or about August 7, 1975, a workman by name Parkar was caught red-handed by the security staff of the company while he was trying to remove certain medicines. This matter...
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