Mumbai Court August 1990 Judgments
The National Textile Corporation (South Maharashtra) Ltd. Vs. Shramik ...
Court: Mumbai
Decided on: Aug-31-1990
Reported in: 1991(1)BomCR160; (1990)92BOMLR492; (1993)IIILLJ277Bom
Mrs. Sujata Manohar, J 1. Petitioner - The National Textile Corporation (South Maharashtra) Ltd.- is a Company registered under the provisions of the Companies Act, 1956. By virtue of the provisions of the Textile Undertakings (Taking over of Management) Act, 1983, the management, inter alia, of Textile Mills known as Finlay Mills and the Gold Mohur Mills - Respondent Nos. 4 and 5 herein is vested in the petitioners. 2. Respondent Nos. 2 and 3 P.J. Kapadia and Mrs. H.R. Chokshi were the employees of the two mills Respondent No. 4 and 5, who were employed in the retail cloth shop of these mills. The 2nd respondent was employed as a salesman and the 3rd respondent was employed as a sales-girl. On 8th May 1980 a charge-sheet was issued by the said mills to respondent No. 2. On 20.5.1980 a charge-sheet was issued to respondent No. 3. Both the charge- sheets were in respect of a cash memo dated 12.4.1980 prepared by the 3rd respondent at the instance of; the 2nd respondent. It seems that th...
Tag this Judgment!Engineering Workers' Union Vs. Union of India (UOi)
Court: Mumbai
Decided on: Aug-31-1990
Reported in: 1991(1)BomCR148; [1991(62)FLR846]; (1994)IIILLJ942Bom
S.M. Daud, J.1. This petition under Article 226 of the Constitution takes exception to the validity of Sub-section (2-A) of section 3 of the Minimum Wages Act, 1948 - hereinafter referred to as 'the Act'.2. The Act is a device to provide minimum rates of wages to the workers of certain employment. The Legislation is actuated by an awareness of the fact that there are several employments where labour is being exploited and where it is necessary to fix a minimum wage so that the workmen employed are not deprived of the basic requirements for their survival and capacity to work. Section 3 empowers the appropriate Government of fix minimum wages of a scheduled employment. The procedure is that an employment deemed worthy of being included in the schedule is first notified and thereafter the minimum rates of wages payable to the workmen are either fixed by the Government itself or accepted on a recommendation made by the Committee appointed under Section 5. The possibility of workmen being ...
Tag this Judgment!Board of Trustees of the Port of Bombay Vs. Shaw Wallace and Co. Ltd. ...
Court: Mumbai
Decided on: Aug-31-1990
Reported in: 1992(41)LC154(Bombay)
S.P. Bharucha, J.1. This appeal is filed by the Trustees of the Port of Bombay. It does not impugn any order passed by the learned single judge. What it impugns is a clause in the guidelines which the learned single judge was persuaded by counsel to frame for the benefit of the Customs Authorities, Bombay Port Trust Authorities and the persons in charge of the conveyance and their agents so as to provide for smooth exercise of functions under the provisions of the Customs Act as well as to ensure that injustice was not caused to any of the authorities or to the persons in charge of the conveyance.2. The petitioners before the learned single judge were the agents of the vessel of M.V. Ratna Kirti. The vessel discharged cargo within the port of Bombay in August 1981. Its Import General Manifest showed consignments of newsprint manifested at items 8, 9, 11 and 31. The out-turn report issued by the Port Trust, which was the 1st respondent to the petition, showed that in respect of the news...
Tag this Judgment!B.M. Chinai Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Aug-30-1990
Reported in: (1990)35ITD377(Mum.)
1. This appeal by theassessee gives rise to an interesting question of law. The appellant herein is one Mr. B.M. Chinai. We are concerned with his assessment for the assessment year 1982-83. He owns a property known as "Dariya Mahal" which is a bungalow situated on the Versova beach. There are six co-owners of this property. During the relevant previous year (S.Y. 2037), the appellant, who was residing in this property, had given the property for shooting. The appellant received licence fees amounting to Rs. 1,40,500 and the question for consideration is whether this amount is assessable and, if assessable, under what head.2. The Income-tax Officer, after independently taxing the appellant's 1/9th share in the property, taxed the shooting fees as appellant's business income. He allowed 10 per cent expenses against the receipts of Rs. 1,40,500, worked out the net income at Rs. 1,26,450 and assessed the appellant's 1/9th share at Rs. 14,050. The ITO's case was that the appellant by fili...
Tag this Judgment!Chimanlal Paper Co. (P.) Ltd. Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Aug-30-1990
Reported in: (1990)35ITD285(Mum.)
1. The only point involved in this appeal pertains to the assessee's claim for deduction of Rs. 43,00,000 under Section 48(i) of the Act, in computing the long-term capital gain chargeable to tax.2. The assessee is a company engaged in dealing with various types of papers on agency basis. The assessment year is 1984-85 and the relevant previous year is the calendar year 1983. (1) the assessee was incorporated and had commenced its business in 1973; (2) the assessee was a member of Majithia Commercial Premises Co-operative Society Limited, which owned property known as Majithia Chambers, 276, Dr. D.N. Road, Fort, Bombay; (3) the assessee owned ten fully paid shares of the said society, by virtue of which it owned the first floor of Majithia Chambers, admeasuring 3,200 sq. ft.; (4) by an agreement dt. 1-11-1974 entered into between the assessee and M/s. Chimanlal Paper Co. (C.P.C.), the assessee allotted 2,200 sq. ft. of the first floor to C.P.C. for a period of five years with effect f...
Tag this Judgment!Gupta Builders Pvt. Ltd. Vs. Commissioner of Income-tax and Others
Court: Mumbai
Decided on: Aug-30-1990
Reported in: (1991)92CTR(Bom)44; [1991]191ITR114(Bom)
T.D. Sugla, J.1. The petitioner company has, by this petition under article 226 of the Constitution of India, challenged the legality and the validity of the two orders both dated July 9, 1987 (exhibits J-1 and J-2), passed by the Commissioner of the Income-tax, Bombay City III, Bombay, the first respondent herein, under section 264 of the Income-tax Act, 1961, in so far as the Commissioner has refused to waive interest chargeable under section 217 for the assessment year 1977-78 and under sections 139(8) and 217 for the assessment year 1978-79.2. It is pertinent to mention that interest under section 139(8) is chargeable for not filing the return of income within the item prescribed under the Act whereas interest under section 217 is chargeable of not filing the estimate of advance tax payable under section 212(3) of the Income-tax Act, 1961. There is not dispute that the returns for the two years were not filed in time and that the petitioner had also not filed the estimate of advanc...
Tag this Judgment!Atur India Private Ltd. Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Aug-30-1990
Reported in: 1991(1)BomCR63; (1991)93BOMLR319
S.M. Daud, J.1. Article 226 of the Constitution is invoked to question a demand made upon the petitioner based on section 34(b) of the Bombay Stamp Act, 1958 (Act).2. Petitioner is a Company incorporated under the Companies Act, 1956 and carries on the business of construction and sale of multi-storeyed buildings. In the year 1968 the Ocean submerged area abutting the Cuffe Parade and Nariman Point, was reclaimed to provide for construction of buildings. The reclaimed land was divided into blocks, each given a number. For block No. V the State of Maharashtra issued an invitation to the public to make offers for purchase of plots with a view to put up multi-storeyed buildings thereon. The plots and structures were to given on a 99 years lease at specified rates. Petitioner tender @ Rs. 2297/- per square metre was accepted. A request was made that the necessary documents for the execution of a lease-deed in favour the flat purchasers who would band together to form a co-operative society...
Tag this Judgment!Louis Xavier Mendonca Vs. Board of Trustees of Port of Bombay and anr.
Court: Mumbai
Decided on: Aug-30-1990
Reported in: 1991(1)BomCR98; 1991(1)MhLj47
S.M. Daud, J.1. Article 226 of the Constitution has been invoked for recovery of Rs. 35,000/- representing arrears of dues alleged to have been wrongfully withheld from the petitioner.2. The claim aforementioned pertains to a period during which the petitioner was under suspension. This suspension was nullified in that the period spent thereunder was to be treated as duty period. Petitioner applied for the balance of the salary and allowance - the latter including overtime allowance, conveyance allowance and uniform allowance. These allowance he worked out to about Rs. 1200/-, Rs. 250/- and Rs. 100/- per month. After the setting aside of the punishment imposed upon him, the petitioner called upon the Bombay Port Trust (BPT) to pay him the arrears inclusive of those under the 3 heads detailed above. This demand was based on petitioner's contention that the illegal and unjustified suspension had prevented him from earning the three allowances which would have accrued to him had he been a...
Tag this Judgment!Union of India (Uoi), Cbec and ors. Vs. Sealol Hindustan Ltd. and anr.
Court: Mumbai
Decided on: Aug-30-1990
Reported in: 1992(39)LC295(Bombay)
T.D. Sugla, J.1. The impugned order dated 20th June, 1990 of the learned Single Judge is on the basis of an carlier judgment dated 22/23 March 1988 (17) ECR 186 (Bombay), of this Court in the petitioners' own case. The said earlier judgment was accepted by the appellants. Following the said judgment, Madras High Court had also, by its judgment dated 8th December, 1988, allowed Writ Petition No. 3721 of 1982.2. Ordinarily, therefore, it would have been in order for this Court to straightaway dismiss the appeal. Referring to General Rules for the Interpretation of the First Schedule-Import Tariff (Section 2), in particular the General Explanatory Note thereto, Shri Dalai, the learned Counsel for the appellants, however, stated that parts of all kinds of pumps fall under Entry No. 8413.91 and that this aspect requires consideration. But this aspect, assuming it requires consideration, was admittedly not urged before the learned Single Judge who allowed the petition at the stage of admissi...
Tag this Judgment!M.C. Desai Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-29-1990
Reported in: (1991)(56)ELT425Tri(Mum.)bai
1. This application is filed jointly by six applicants, seeking review of our Order Nos. 357-363/89 WRB dated 11-5-1989 (common order passed in Appeal Nos. CD (BOM) 409/85, 457/85, 458/85, 470/85, 471/85, 472/85 and 422/85) and reconsideration of the entire matter in the light of the order passed on 27-4-1989 by the Special Bench-A of this Tribunal, in Steel Tube Products v. Collector of Customs, Cochin, as reported in 1989 (44) ELT 97 (Tri.) .2. Having a brief resume of the proceedings so far as the same is necessary for the purpose of deciding the present application, the applicants Nos. 2 to 6, as Letters of Authority holders of some REP licences, imported Alkyl Benzene, and sought clearance of 800.00 MT of said Benzene, for home consumption by producing 15 REP licences, duly endorsed in terms of Para 138(13) of the Import Policy AM 1983-84. The Intelligence Wing of the Customs, however, suspected the genuineness of those licences and hence sought clarification from the licensing a...
Tag this Judgment!- ‹ Prev
- 2
- 3
- 4
- 5
- 6
- 7
- 8
- 9
- 10
- 11
- Next ›
- Last »