Mumbai Court March 1990 Judgments
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Krishna Gopal Vaity Vs. M/S. Collins and Co. and Others
Court: Mumbai
Decided on: Mar-13-1990
Reported in: [1990(60)FLR723]; (1992)ILLJ110Bom
S.P. Kurdukar, J.1. The Petitioner, who was a workman working in the partnership firm of the 1st respondent as a highly skilled workman came to be dismissed by the respondent on January 2, 1975. It must be stated that the 1st respondent-employer after holding a domestic enquiry found the petitioner guilty of certain charges relating to misconduct and on the basis of this basis of this misconduct the employer dismissed the petitioner from its services from January 2, 1975. The petitioner raised a dispute, which came to referred to the Labour Court at Bombay, being Reference (ID) No. 842 of 1975. The Labour Court vide its Award dated April 29, 1989 at Exhibit 'A' rejected the reference and confirmed the order of dismissal. It is this Award of the Labour Court, Bombay, Which is the subject-matter of challenge in this writ petition.2. Though the employer - 1st respondent is served, it has chosen to remain absent. Dr. R. S. Kulkarni, appearing in Support of this petition, took us though the...
Jayant Dharshi Shah Vs. Municipal Corporation of Greater Bombay and an ...
Court: Mumbai
Decided on: Mar-13-1990
Reported in: 1990(2)BomCR138
H. Suresh, J.1 This is suit under section 20 of the Arbitration Act, 1940.2. The plaintiff is a builder and contractor who gave a tender to the Bombay Municipal Corporation (defendant No. 1) for the construction of 30.5 meter wide road at Andheri, Bombay. The Corporation accepted his tender on March 28, 1973 and on April 23, 1973 the work was awarded to him. A contract was entered into between the parties as per the law. After he began the work the Corporation asked him to stop the work as the Corporation was contemplating variation in the work. The variation became necessary because the road level had to be raised considerably, which also required significant variation in the height and size of the open storm water drains on either side of the road. The initial estimate of the work was of the value of about Rupees 22 lakhs whereas on revision the revised cost was estimated at approximately Rupees 42 lakhs. The Municipal Commissioner, therefore, approached the Standing Committee for va...
Indian Rayon and Inds. Ltd. Vs. Collector of Customs and Central
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-12-1990
Reported in: (1991)(33)LC604Tri(Mum.)bai
1. This is an appeal directed against the order of the Collector (Appeals) bearing No, V-2(2802) 1 468/88 dated 17.5.1989 rejecting the appeal of the appellants and upholding the order of the Assistant Collector dated 23.2.1988.2. The brief facts necessary for the purpose of disposal of the appeal can be stated as below: The appellants are the manufacturers of sulphuric acid. They had filed a refund claim for Rs. 81,122.78 to the Assistant Collector on the ground that the aforesaid amount representated basic central excise duty paid by them during the month of April 1986 on sulphuric acid manufactured and, used by them within the factory of production for manufacture of final product viz. sodium sulphate. Since the sulphuric acid is exempted, if it is captively used in the manufacture of sodium sulphate as per the Notification No. 217/86-CE dated 2.4.1986, the refund claim has arisen. The Assistant Collector held that the refund claim has been filed on 28.1.1987 in respect of payment ...
State of Maharashtra and Others Vs. Smt. Taranjeet Kaur
Court: Mumbai
Decided on: Mar-12-1990
Reported in: 1992CriLJ1398
V.A. Mohta, J.1. By this criminal writ petition, the State of Maharashtra, the Conservator of Forest and the Assistant Conservator of Forest have jointly challenged the judicial order dated 25-1-1990 passed by the Additional Sessions Judge, Akola in an appeal under S. 61D of the Forest Act (the Act) releasing on supratnama motor vehicle confiscated under S. 61A of the Act.2. The basic factual background is this :The Maruti car being registration No. MTV 2974 was carrying teak wood from Patur to Akola. There was an unsuccessful attempt by the Police Officers to intercept the vehicle on the way. The vehicle was, therefore, chased and forced to stop. 89 pieces of cut teak wood unauthorisedly cut Government forest produce - were found inside the vehicle which was being driven by the regularly employed driver of the owner of the vehicle the respondent. The driver stated that the merely 'obeyed the order of his master. A show-cause notice under S. 61B of the Act was issued to the driver as w...
Raja Bahadur Motilal P. Ltd. Vs. K.R. Vishwanathan, Ito, and Another
Court: Mumbai
Decided on: Mar-12-1990
Reported in: (1990)92BOMLR178; (1990)82CTR(Bom)381; [1990]183ITR80(Bom)
T.D. Sugla, J.1. The assessee is a company. Its assessment for the assessment year 1980-81 was completed under section 143(3) of the Income-tax Act, 1961, on the total income of Rs.5,286 on September 16, 1982. It is pertinent to mention that in February, 1981, there was an income-tax raid in the assessee's premises and the above assessment was completed about one and half years thereafter. By a notice issued on September 20, 1984, under section 148 of the Income-tax Act, the Income-tax Officer required the assessee of file a return in response to the said notice. The assessee requested the Income-tax Officer to give the reasons for his seeking to reopen the assessment and also the provision under which the assessment was being reopened. By his letter dated January 11, 1985, the income-tax Officer informed the assessee that the assessment was reopened under section 147(b) of the Income-tax Act, 1961, and that the reason for reopening the assessment was that the assessee had disclosed du...
Sir Bansilal and Co. Vs. Prabhu Dayal, Income-tax Officer, and Another
Court: Mumbai
Decided on: Mar-12-1990
Reported in: [1990]185ITR287(Bom)
T.D. Sugla J.March 9, 1990:1. By this petition under article 226 of the Constitution of India, the petitioner, a registered partnership firm, carrying on money-lending business, has challenged the two notices dated March 30, 1983, issued by the Income-tax Officer under section 148 read with section 147(a) of the Income-tax Act, 1961, for the assessment years 1978-79 and 1979-80. The petition came up for admission before this court on November 23, 1983, when, referring to the Supreme Court decision in ITO v. Lakhmani Mewal Das : [1976]103ITR437(SC) , this court issued rule in terms of prayer (a) and passed an interim order in terms of prayer (d).2. However, despite the specific order, the grounds on the basis of which the Income-tax Officer had issued the impugned notices were not furnished to the petitioner nor was any affidavit-in-reply filed. In the circumstances, the petition was heard on the facts stated in the petition and those borne out from other documents furnished by the peti...
Lawrence Nwafor Odia Vs. Directorate of Revenue Intelligence
Court: Mumbai
Decided on: Mar-12-1990
Reported in: 1990(50)ELT32(Bom)
Pendse, J.1. These two criminal appeals preferred by original accused Nos. 1 and 2 to challenge the order of conviction and sentence recorded by the Additional Sessions Judge, Grater Bombay, on March 31, 1989, can be conveniently disposed off by common order. We propose to dismiss both the appeals summarily for the reasons to be recorded hereinafter. The two accused are convicted for the offences under Sections 21 and 28 of the Narcotic Drugs and Psychotropic Substances Act, 1985, and are sentenced to suffer rigorous imprisonment for ten years and fine of Rs. one lakh each, in default further rigorous imprisonment for the period of one year each. Accused Nos. 1 and 2 are also convicted of the offence under Section 9(c) read with Section 21 of the Act, and sentenced to suffer rigorous imprisonment for the period of ten years each with fine of Rs. one lakh each. The Trial Judge also recorded conviction for offence under Section 8(e) read with Section 30 of the Act as well as under Sectio...
Lubrizol India Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Mar-11-1990
Reported in: (1991)93CTR(Bom)237; [1991]187ITR25(Bom)
T.D. Sugla, J.1. The reference is at the instance of the assessee company. The proceedings relate to the assessment year 1981-82. The Tribunal has referred to this court three questions of law under section 256(1) of the Income-tax Act, 1961. The questions are :'(i) Whether, the expenditure incurred on repairs of the flats, owned by the company amounting to Rs. 5,560 and expenditure incurred on repair of flats taken on lease by the company, amounting to Rs. 6,400, were a perquisite and, as such, liable to be taken into consideration for the purpose of section 40A(5) ? (ii) Whether, the claim for deduction of the surtax liability was an allowable deduction while computing the total income of the company ? (iii) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the order of the Commissioner of Income-tax (Appeals) holding that the ground relating to levy of interest under section 215 was not appelable under section 246 of the Income-tax Ac...
Motilal Ramchandra Vora Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Mar-09-1990
Reported in: 1990(3)BomCR213; (1990)92BOMLR452
C. Mookerjee, C.J.1. The petitioners of these two writ petitions are owners of certain lands mentioned in their respective petitions situated in Malsbiras Taluka of Solapur District. The petitioners had originally leased out their lands to Saswad Mali Sugar Factory Ltd., Mali Nagar, Malsbiras, for the purpose of growing sugarcane. According to the petitioners of Writ Petition No. 2255 of 1988, the said Saswad Mali Sugar Factory Ltd., the lessees, were permitted to sub-lease and had granted sub-lease of the said lands in favour of Saswad Mali Sahakari Karkhana at Mali Nagar. According to the petitioner of Writ Petition No. 2068 of 1979, the Respondent No. 2, the Sugar Factory, had subleased the lands in favour of others mentioned in the petition. The said Respondent No. 2 had leased out the entire factory, machinery etc., to the Respondent No. 3 Saswad Mali Sahakari Sakhar Karkhana.2. Section 88(1) of the Bombay Tenancy and Agricultural Lands Act 1948, as originally enacted, totally exc...
Bhimrao Ashruji Mhaske Vs. State of Maharashtra and anr.
Court: Mumbai
Decided on: Mar-09-1990
Reported in: 1990(3)BomCR671; (1990)92BOMLR221
M.L. Pendse, J.1 The petitioner is a double graduate and is a permanent resident of Shirpur, Dt. Dhule and which is a tribal area. The petitioner claims to be an active member of Chhatra Yuva Sangharsha Vahini and is working for the uplift and progress of tribal people who inhabit Shirpur and areas round about. The petitioner claims that these tribal people are deprived of educational and financial facilities and are leading a life of total depravation of economic advantage. The petitioner claims that he along with a group of young people are working for the downtrodden for several years. Naturally, they came in conflict with vested and political interests in the area. The age old battle between the haves and have not continues in this backward region of the State and it is the grievance of the petitioner that the powerful state of the society having political and economic clout use the Government machinery for harassing the petitioner and preventing him from bringing injustice done to...
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