Mumbai Court January 1991 Judgments
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Board of Trustees of Port of Mormugaor Vs. Asia Foundations and Constr ...
Court: Mumbai
Decided on: Jan-30-1991
Reported in: 1992(1)BomCR271
H.W. Dhabe, J.1. This is an appeal under section 39 of the Arbitration Act. The appellant which is an authority of the Port of Mormugao, invited tenders on 27-8-81 for construction of Multipurpose General Cargo Berth at Mormugao Port. Four persons including the respondent No. 1 had submitted their tenders pursuant to the tender notice. A meeting of all tenderers was held on 25- 9- 1981 for giving clarifications about the tenders. The respondent No. 1 Company had submitted its tender on 13-10-81 and the tender contract was awarded to it on 21-10-1981. The time for completion of the works contract was 96 weeks and the last date for its completion was thus 18-12-1983. However, there was delay in the completion of the work in question which was completed on 31-5-1984.2. There were disputes between the parties about the payment in regard to the work executed by the respondent No. 1. In particular, the respondent No. 1 Contractor had claimed additional rates for construction of a temporary w...
Bapu Sukhdeo Jagtap Vs. State of Maharashtra
Court: Mumbai
Decided on: Jan-30-1991
Reported in: 1992(2)BomCR450
A.D. Mane, J.1. The appellant-accused No.1, alongwith his parents and the married sister was tried before the learned trial Judge in connection with an unnatural death of his wife Kalindi, on August 17, 1987 for offences under sections 302, 201, 498A read with section 34 Indian Penal Code. The learned trial Judge has convicted the appellant alone for these offences and has imposed upon him sentence of life under section 302 Indian Penal Code, rigorous imprisonment for five years under section 201 Indian Penal Code, and rigorous imprisonment for two years under section 498A Indian Penal Code, with direction to run the substantive sentences concurrently. It is from that judgement of the learned trial Judge, the appellant has preferred this appeal.2. The synopticallyresumption of the prosecution case is as follows :The appellant married Kalindi some 15 months before her death. She is daughter of PW 3 Malhari and PW 11 Babaibai of village Sarole. In his marriage the appellant was given cas...
K.C.A. Ltd. Vs. Collector of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-29-1991
Reported in: (1991)LC584Tri(Mum.)bai
1. The present appeal is directed against the order-in-appeal No.PPM-326/RK-57/87 dated 16-12-1987 passed by the Collector of Central Excise (Appeals), Bombay rejecting the appeal filed against the Memorandum issued in File No. V-14D(18)-l/MN/85/REC dt. 29-8-1988, issued by the Additional Collector of Central Excise, Jamnagar, so far as it relates to the intimation given thereunder, regarding adjustment of the sum of Rs. 8643.13 held as recoverable from the appellants, out of the amount of the refund admissible to them on some other count.2. The appellants, who are engaged in manufacturing synthetic organic dyes, were availing of credit of countervailing customs duty on import of the intermediates vide Rule 56A of the Central Excise Rules as permitted under Notification No. 103/61-C.E., dt 20-4-1961, which however came to be rescinded vide Notification No 209/84-C.E., dt 16-10-1984. The Supdt. of Central Excise, Jamnagar, vide his letter No.ARI/KCA/AE/181/85 dt 25-6-1985, informed the...
Narshi Fakir Tandel Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-29-1991
Reported in: (1991)LC83Tri(Mum.)bai
1. This appeal is directed against the order in original No. 43/Addl.Collr/1984 dated 9-7-1984 ordering confiscation of the vessel Premsagar UMR-1026 under Section 15(1)(a) of the Customs Act with an option to redeem the same on payment of a fine of Rs. 15,000/- and imposing personal penalty of Rs. 5007- under Section 117 of the Customs Act, on the appellant.2. On 30-10-1983, the confiscated vessel was intercepted while undertaking fishing activities on the coast of Daman and was brought to Bulsar for a thorough investigation. Though no contraband was found, the vessel was found to have contained some cavity for which the officers felt that it was constructed for the purpose of using the vessel for smuggling the contraband goods. The said vessel was therefore seized on 31-10-1983 and a show cause notice was issued. In reply to the show cause notice, the appellant came forward with a plea that the cavity was an ordinary cavity visible to naked eye and was not the one which could be use...
Smt. Chandrakala Somani Vs. Seventh Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jan-29-1991
Reported in: (1991)38ITD70(Mum.)
1. This is an appeal by the assessee, a charitable trust; wherein a short though interesting issue has arisen as to whether a donation made by the assessee-trust to another charitable trust in the name and style of Shree Hazarimal Somani Charitable Trust attracted the provisions of Section 13(1)(c)(ii) of the Income-tax Act, 1961 (hereinafter referred to as 'Act' for brief) or not. As per the grounds taken by the assessee, the learned AAC erred in holding that the donation did attract the aforesaid provisions of law. Similarly, the first appellate authority also erred in treating the donee trust as a 'person' as envisaged by Section 2(31) and Section 13(3) of the Act inasmuch as the amount donated had been applied for charitable purposes within the objects of the appellant-trust.2. At the outset we may point out that the assessee moved a petition praying that the case be referred to a Special Bench, inter alia, on the ground that exemption to the appellant-trust under Section 11 was d...
Cyrus A. Bagwadia Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jan-29-1991
Reported in: (1991)37ITD154(Mum.)
1. In this appeal, the assessee is challenging the taxability of Rs. 21,500 received by him from M/s. Du Pont Far East Inc. (hereinafter referred to as the employer).2. The assessee is an individual. The assessment year is 1985-86 and the relevant previous year is the corresponding financial year ended on 31-3-1985.3. The assessee had joined M/s. Voltas Ltd. on 19-8-1968 and was working for its Chemical Division. The assessee resigned from the said concern on 1-6-1983. According to the gratuity scheme, the assessee was entitled to receive half month salary for each completed year of service. Since the assessee had worked with the said company for 14 years, he was entitled to gratuity of an amount equal to 7 months salary. However, as per the gratuity scheme of the said company, the assessee would have been entitled to receive gratuity at the rate of 1 month salary, if he had completed 15 years of service with the said company. During the negotiations with the employer, the assessee ha...
Ranjit R. Shah Vs. Fourth Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jan-29-1991
Reported in: (1991)37ITD30(Mum.)
1. The only issue involved in this appeal pertains to the assessee's claim for deduction of Rs. 15,000 under section SOU of the Act.2. The assessee is an individual. The assessment year is 1988-89 and the relevant previous year is the corresponding financial year.3. The assessee is not in a position to see with his right eye, as he was operated upon for'Glaucama'.In this connection, the assessee obtained a certificate of Consulting Eye Surgeon Dr. Kirit K. Mody which reads as under :- This is to certify that Mr. R.R. Shah has been operated on 8-11-1978 for Glaucama in right eye. He has glaucomatous optic with no visual in the right eye. There is permanent disability to the extent of 55%.4. Based on the aforesaid certificate, the assessee claimed that he was entitled to deduction as contemplated under section SOU of the Act. In the assessment framed under Section 143(3) of the Act, the ITO did not accept the assessee's claim in the following manner: As per the provisions of section SOU...
Purushottam Vs. Returning Officer, Amravati and Others
Court: Mumbai
Decided on: Jan-29-1991
Reported in: AIR1992Bom227
ORDER1. The elections for electing the Members of the Maharashtra Legislative Council from the Amravati Division Teachers' Constituency were held on 15-7-1990, in which the petitioner contested as one of the candidates. The result of the elections was declared on 17-7-1990 in which the second respondent Vasant Purushottam Maldhure (hereinafter referred to as 'the returned candidate') was declared elected. The petitioner challenged the said election by filing the present petition on several grounds, inter alia, on the allegation of corrupt practice alleged to have been committed by the returned candidate and the Madhyamik Shikshak Parishad with his consent. It is not necessary to refer to the various challenges raised in the petition at this stage, since the present petition has to be disposed of in view of the preliminary objection raised by the returned candidate.2. The returned candidate filed an application dated 19-11-1990 for dismissal of the petition undervO. VII, R. 11 and O. VI...
Dai-ichi Karkaria Private Ltd., Bombay Vs. Oil and Natural Gas Commiss ...
Court: Mumbai
Decided on: Jan-29-1991
Reported in: AIR1992Bom309; 1991(4)BomCR631; (1991)93BOMLR183
ORDER1. The plaintiff is a company incorporated under the provisions of the Companies Act, 1954 carrying on business, inter alia, of manufacture of speciality chemicals. The 1st defendant is a statutory Corporation constituted under the provisions of the Oil and Natural Gas Commission Act, 1959. The 2nd defendant is a nationalised Bank.2. The plaintiff supplies Pour Point Depressant (PPD)/ Flow Improver to defendantNo. 1, which, according to the defendant No, 1, is a critical material successfully developed by the plaintiff to meet the requirement of defendant No. 1 as an import substitution. At all material times, Customs duty was payable on the raw material imported by the plaintiff which was required to be used in manufacture of the said goods for supplying the same to defendant No. 1.3. On 4th May 1984, the defendant No. 2 furnished a Bank Guarantee in favour of the defendant No. 1 at the instance of the plaintiff in a sum of Rs. 1,50,00,000/-, a copy whereof is annexed as Exhibit ...
Dr. Venkatesh Kabde Vs. Union of India
Court: Mumbai
Decided on: Jan-29-1991
Reported in: 1991(56)ELT307(Bom)
Pendse, J.Rule, returnable forthwith. Shri Bulchandani and Shri Shah waive service on behalf of the respondents. Heard counsel. 1. Both these petitions filed under Article 226 of the Constitution of India, the first by Sitting Member of the Parliament and the second by the Employees Association of Export Inspection Council/Agency can be conveniently disposed of by common judgment, as the issues raised in the two petitions are identical. By these petitions the petitioners are seeking a declaration that Notifications dated October 6, 1990 and October 19, 1990 are ultra vires the provisions of Section 16A of the Export (Quality Control and Inspection) Act, 1963 as well as violative of Article 14 of the Constitution of India. 2. The Export (Quality Control and Inspection) Act, 1963 was enacted by the Parliament to provide for the sound development of the export trade of India through quality control and inspection and for matters connected therewith. Section 3(1) of the Act confers power u...
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