Mumbai Court February 1990 Judgments
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Oceanic Contractors Inc. Vs. Income-tax Officer.
Court: Mumbai
Decided on: Feb-12-1990
Reported in: (1990)36TTJ(Mumbai)640
ORDERGarg, AM - This is an appeal by the assessee against the order of the CIT (A) for the assessment year 1979-80.2. The only dispute in this appeal is against the disallowance of US $ 19,61,837 being the payment of salary by the assessee to its employees.3. The assessee is a non-resident company. It entered into a contract with Oil & Natural Gas Commission for executing work at offshore sea beyond the Indian territories. It was to lay pipelines in the Bay of Bengal and for this purpose labour or personnel were in the sea by using the ship or vessel as the platform/standing base. A sum of US $ 19,61,837 was paid the employees which included US $ 17,18,038 debited under the head 'Labour - Own employees' and US $ 2,43,799 debited under the head 'Marine Equipment'. Applying the provisions of section 40(a) (iii), the entire expenditure on salary was disallowed by the assessing officer as the said payment was made without deduction of tax at source. The assessee claimed before the assessin...
Jagannathrao Punjajirao Pagar Vs. Dipak Dubari
Court: Mumbai
Decided on: Feb-09-1990
Reported in: 1990(3)BomCR233; 1991(52)ELT36(Bom)
1. These are cross-proceedings arising out of an order passed by the Addl. Chief Metropolitan Magistrate on 2nd August 1982 in a Complaint attributing to 7 persons the commission of offences punishable under Sections 132 and 135 of the Customs Act, 1962.2. The complaint before the Magistrate is by an Assistant Collector of Customs, Kandla Free Trade Zone (KFTZ), Gandhidham, Gujarat, against two concerns (accused 1 and 5), the alleged partners of accused No. 1, who are arraigned as accused Nos. 2 to 4 and a Customs House Agent (Accused 5) with its officers being Accused Nos. 6 and 7. The impugned order arose upon an application moved by Counsel for Accused Nos. 5 to 7 seeking the dismissal of the complaint because of various infirmities which disabled the Magistrate from trying the matter. The application was opposed by the Complainant and after hearing the parties, the Magistrate passed the impugned order. Criminal Revision Application No. 464 of 1982 is against the rejection by the Ma...
Sadashiv Krishna Adke Vs. M/S. Time Traders
Court: Mumbai
Decided on: Feb-09-1990
Reported in: 1992ACJ711; (1992)ILLJ877Bom
1. The appellant, the original applicant, was in the employment of the respondent (the opponent) company as a coolie engaged in loading and unloading of the employers' goods. On June 23, 1980, while 16 labourers, including the applicant, were engaged in loading glass sheets bundles on a truck, a bundles fell down and crashed the left foot of the applicant. This resulted in compound fractures of middle shaft (L) tibia and fibula. The applicant was taken to the hospital. He remained in the hospital for more than two moths and has, though recovered and has, though recovered, been walking with crutches.The applicant claimed compensation on the basis of 100% loss of working capacity. The claim was disputed by the employers. Their defence was that the applicant had met with the accident as a result of his own negligence. It was denied that the applicant had become totally disaled. Further, a sum of Rs. 4,500/- was stated to have been advanced by the employers to the applicant which required ...
Alvito Dias Vs. National Insurance Co. Ltd. and Others
Court: Mumbai
Decided on: Feb-09-1990
Reported in: [1991]70CompCas444(Bom)
G.D. Kamat, J.1. This appeal under section 110D of the Motor Vehicles Act, 1939, by the owner of the bus bearing registration No.GDT-2388 is against the award dated December 30, 1988, made in Claim Petition No.167 of 1985. The CLAIM petition had been filed by the present respondents Nos. 2 and 3 in respect of the accident which arose on May 27, 1985, in which their son Esso Narayan Naik, a young man of 26 years of age died on the spot. The claim petition prayed for a total compensation of Rs.1,50,000. The first respondent, the insurer, strangely took the defence that, on the relevant date of the accident,l the insurer had not covered the risk as the appellant had failed to renew the policy. The Tribunal, on absolving the insurer, directed the present appellant (owner) and respondent No.4, the driver, to jointly an severally pay a total compensation of Rs.40,000 together with interest at the rate of 10 per cent. per annum from the date of filing of the petition till payment. The no-faul...
Bakulabai Vithoba Palampalle Vs. Rajnabai Prabhodchandra Muchala and o ...
Court: Mumbai
Decided on: Feb-09-1990
Reported in: 1991ACJ552
T.D. Sugla, J.1.This appeal is by the appellant, the original applicant, who is the mother of the deceased Govinda Vithoba Palampalle. On the ground that the deceased died during the course of and out of employment with respondent No. 2, original opponent No. 2, a partnership firm of two partners who are respondent Nos. 1 and 3 herein, the applicant filed a claim for Rs. 23,100/- as compensation. The deceased, it may be stated, was a driver of truck bearing No. MRL 2652 which belonged to the opponents. While the truck was parked in front of the deceased's room on 19th July, 1981, some dacoits threw explosives on him which resulted in a fatal injury and the deceased died in hospital on 21st July, 1981.2. However, the Commissioner has not gone into the merits of the claim for compensation as he was of the view that the claim could be disposed of on a short point. The short point, according to him, was that the applicant was the mother of the deceased and the question was whether she was ...
Sadashiv Krishna Adke Vs. Time Traders
Court: Mumbai
Decided on: Feb-09-1990
Reported in: I(1993)ACC215
T.D. Sugla, J.1 The appellant, the original applicant, was in the employment of the respondent (the opponent) company as a coolie engaged in loading and unloading of the employer's goods. On June 23, 1980, while 16 labourers, including the applicant, were engaged in loading glass sheet bundles on a truck, a bundle fell down and crushed the left foot of the applicant. This resulted in compound fractures of middle shaft (L) tibia and fibula. The applicant was taken to the hospital. He remained in the hospital for more than two months and has, though recovered, been walking with crutches.The applicant claimed compensation on the basis of 100 per cent loss of working capacity. The claim was disputed by the employers. Their defence was that the applicant had met with the accident as a result of his own negligence. It was denied that the applicant had become totally disabled. Further, a sum of Rs. 4,500/- was stated to have been advanced by the employers to the applicant which required to be...
Collector of Customs and C. Ex. Vs. Modern Induction and Alloys Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-08-1990
Reported in: (1991)LC446Tri(Mum.)bai
1. All the aforesaid four appeals are directed against the orders of the Collector of Customs & Central Excise (Appeals), Bombay noted against each above. These appeals have been filed by the department against the orders of the Collector (Appeals) setting aside the orders of the Assistant Collector confirming the demand for recovery of MOD VAT credit alleged to have been irregularly availed of on the ground of time bar.2. The main contention urged in these appeals by the department is that in all these cases demands have been issued under Rule 57-I of the Central Excise Rules for recovery of the MOD VAT credit alleged to have been irregularly availed of and during the material period when these credits were availed of and the demands issued, Rule 57-I did not have any time limit prescribed for issuing such demand. The learned SDRs who were heard in the matter emphasised only on this aspect. They also pleaded that only after the amendment to Rule 57-I prescribing the time limit, i...
Oudh Sugar Mills Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Feb-08-1990
Reported in: (1990)35ITD76(Mum.)
1. This appeal by the assessee raises an interesting issue concerning the interpretation of Section 41(2) in respect of which several arguments were advanced on either side which have to be considered carefully before a decision on the point raised by the assessee-appellant is reached. Before dealing with the main issue, however, we will dispose of two other points raised by the appellant of relatively minor importance.2. The appellant herein is a public limited company engaged in manufacture of sugar. We are concerned in this appeal with assessment year 1982-83 for which the accounting period ended on 30-6-1981.3. The first ground raised by the appellant is that the CIT (Appeals) erred in confirming the disallowance of a sum of Rs. 5,02,620 being contribution to Molasses & Alcohol Reserve Fund. This issue had come for consideration before the CIT (Appeals) for the assessment years 1979-80 and 1980-81 and for the reasons stated by the first appellate authority in those orders, whi...
State of Maharashtra Vs. Editor, Nagpur Times and ors.
Court: Mumbai
Decided on: Feb-08-1990
Reported in: 1990(3)BomCR57
M.M. Qazi, J.1. The present criminal writ petition has arise out of the report published in the local daily 'NAGPUR TIMES' dated 12th July, 1989 under the caption 'Alleged Rape on Minor Girl-Police lenient towards the accused'. The report having reached the Hon'ble the Chief Justice, he directed that it should be registered as a criminal writ petition and forwarded the same to the this Court for taking appropriate action. It is in these circumstances that the present criminal writ petition has come before us, after it was admitted.2. The news item gave the brief facts of the incident as follows :'What made the city police and the Judiciary so lenient towards the accused persons in the recently reported and highly sensational 'gang rape case' is a big question which has become the talk of the town. Top businessmen of the city have been charged with committing rape on a minor girl allegedly supplied to them from a 'brothel' run from a posh residential locality here.It may be recalled her...
Collector of Central Excise Vs. Memory Steel Pvt. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-07-1990
Reported in: (1990)(26)ECC338
1. This appeal is directed against the order-in-appeal bearing No.V-2(72)2090/88, dated 27-10-1988 passed by the Collector of C. Excise (Appeals) setting aside the order in Original No. SRT-III/D-89/88, dated 7-6-1988. The department has come in appeal.2. Heard Shri Mondal and Shri Willingdon Christian. Shri Mondal during the course of argument challenged the order of the Collector of Cen.Excise (Appeals) and submitted that the view taken by the Collector (Appeals) is not proper and that the order passed by the Asstt.Collector should be restored.3. Considering the position, it appears that the demand raised is on account of wrong availment of modvat credit on Bazar Scrap of Iron and Steel. The credit was taken during the period from April, 1986 to September, 1986, for which a show cause notice demanding the duty amount was issued on 8-6-1987 by the Supdt. invoking the provisions of Rule 57-I. The matter was adjudicated by the Asstt. Collector who passed the order dated 7-6-1988 confir...
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