Mumbai Court November 1991 Judgments
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Commissioner of Wealth-tax Vs. Ramakrishna Bajaj (Huf)
Court: Mumbai
Decided on: Nov-18-1991
Reported in: [1992]196ITR340(Bom)
V.A. Mohta, J.1. These are application under section 27(3) of the Wealth-tax Act, 1957 ('the W. T. Act'), filed by the Commissioner of Wealth-tax, Vidarbha, Nagpur, requiring the Tribunal to state the case and to refer to the High Court the following questions of law : '(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in upholding the order of the Commissioner of Wealth-tax (Appeals), Nagpur, valuing the unquoted shares of the assessee (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was correct in holding that gross liability including advance tax was to be deducted while working out the value of shares (3) Whether, on the facts and in the circumstances of the case, while working out the value of shares, deduction on account of gross liability including advance tax was permissible within the meaning of rule 1D of the Wealth-tax Rules, 1957, and the valuation so made by the Tribunal was in accorda...
Lachmanna Malanna Alurwar Vs. Maharashtra Revenue Tribunal and ors.
Court: Mumbai
Decided on: Nov-18-1991
Reported in: (1992)94BOMLR612
H.H. Kantharia, J.1. The petitioner purchased agricultural lands admeasuring 17.3 gunthas out of Survey No. 24/2 of village Yevati. Tahsil Wani, district Yavatmal from respondents Nos. 3 and 4. Respondent No. 3 is the adoptive mother of respondent No. 4. The sale deed is of May 11, 1962 for a price of Rs. 3,000.2. After the Maharashtra Restoration of Lands to Scheduled Tribes Act. 1975 (hereinafter referred to as the 'Restoration Act') came into force, the Deputy Collector and Special Land Acquisition Officer Wani (Respondent No. 2) initiated suo motu proceedings for restoration of the said land to respondents Nos. 3 and 4 under Section 3 of the Restoration Act. The petitioner resisted the suo motu proceedings by filing a written statement. inter alia. contending that the transferors i.e. respondents Nos. 3 and 4 were not Tribals and that they did not belong to Scheduled Tribe within the meaning of Explanation to Section 3 of the Maharashtra Land Revenue Code, 1966 (hereinafter referre...
Eruch Rustom Irani Vs. Limji Kaikashroo Pandey
Court: Mumbai
Decided on: Nov-16-1991
Reported in: 1993(1)BomCR340; (1992)94BOMLR351
ORDERM.G. Chaudhari, J.1. The petitioner-plaintiff Eruch Rustom Irani prays by this notice of motion that the caveat filed in the above petition on 26-4-1991 by the caveator-defendant be dismissed and the office be directed to proceed with the Testamentary petition (594 of 1990) for issuance of the probate of the last Will and testament of Mrs. Najamai K. Jainawalla, deceased having effect throughout India, as uncontested matter. The deceased died at Bombay on 7th February 1989 leaving the Will dated 12th January 1989. The petition was filed on 20-11-1990 by the petitioner (plaintiff). The petitioner has been named the sole executor under the will. It is stated in the petition that the deceased left no surviving heir or next of kin according to the Indian Succession Act 1925 as applicable to the Parsis. It is further stated that the deceased died as a widow and issueless and her parents had predeceased her. The deceased left no heirs from her father's side or her husband's side. The Wi...
Pushpa Chunawalla (Mrs.) and anr. Vs. Jagjitsingh Chawla
Court: Mumbai
Decided on: Nov-16-1991
Reported in: 1991(4)BomCR19; (1992)94BOMLR895
M.F. Saldanha, J.1. This writ petition impugns an appellate order of the Court of Small Causes at Bombay, dated 22-6-1983, which is a common order passed in two appeals, the first of them filed by the present respondent and the second one filed by the present petitioners. A few facts that are relevant are set out below.The dispute concerns flat No. 12 in a building belonging to Prabhat Mahal Co-operative Housing Society Limited, situated at Andheri East, Bombay. An application for ejectment was filed before the Court of Small Causes at Bombay on 7-12-1973 by the present respondent under section 41 of the Presidency Small Cause Courts Act, 1882. The applicant therein claimed that the premises in question had been given to an employee of his in the year 1968 'without charging any compensation out of mercy as the original respondent was in the service of the applicant.' The case made out in the plaint is to the effect that the original occupant was then an employee of a firm by the name o...
Sadiq Ftehally Vs. Union of India
Court: Mumbai
Decided on: Nov-15-1991
Reported in: 1992(58)ELT200(Bom)
ORDERKurdukar, J. 1. Rule returnable forthwith. Mr. Deodhar waives service for the respondents. By consent petition placed on board and called out for hearing. 2. It is common premise that the proceedings in respect of Show Cause Notice No. S/10-53/DRI/90 SIIB issued to the petitioner are pending before the Collector of Customs, Bombay. This show cause notice relates to alleged mis-declaration of the valuation of a car imported by the petitioner. During the course of enquiry it appears that report regarding C.C. from a Professor of I.I.T., Bombay was called for and the same has been received by the Collector. The petitioner applied to the Collector to make the said Professor available for cross-examination. The Collector vide his order dated 27-11-1990 asked the Professor, I.I.T., Bombay, to remain present for cross-examination. Later on Collector was informed by the I.I.T., Bombay, that the Professor of the I.I.T., Bombay will not be available for cross-examination. On the basis of th...
Bashnurbi Vs. Divisional Accounts Officer, M.G. South Central Railway
Court: Mumbai
Decided on: Nov-15-1991
Reported in: (1991)93BOMLR1012; (1992)IILLJ391Bom; 1992(1)MhLj14
Sukumaran, J.1. The petitioner before us is a widow aged over 77 years by now, going by the information given in the representation dated May 3, 1989 addressed by the petitioner to the Hon'ble Chief Justice of High Court of Bombay. Her husband passed away on February 18, 1967. She applied for family pension. That was acknowledged by the Railway authorities, according to the representation, on June 13, 1986. The Railway put up the inscrutable face of a sphinx. In 1989 a notice was issued from this Court to the Railway; even this did not evoke any response. The matter, as such, was taken up for final hearing today November 15, 1991. We have had the assistance of counsel for the Railway in the matter. (No return has been filed so far). 2. Initially, it was submitted that this is a matter which should go to Central Administrative Tribunal. Reference was made to Section 14 of the Administrative Tribunal Act. 1985 and the definition of the term 'service matters' as contained in Section 3(q)....
Kunwarjee Jivraj Lodhaya and ors. Vs. Bhagchand Motilal Raka and anr.
Court: Mumbai
Decided on: Nov-15-1991
Reported in: 1992(2)BomCR110; (1992)94BOMLR900
N.P. Chapalgaonker, J.1. When a Magistrate, dealing with a criminal complaint, takes cognizance thereof, postpones issuance of the process and directs a Police Officer to investigate and submit a report under section 202(1) of the Code of Criminal Procedure, 1973, whether it is proper on his part to issue process at a later date on the same material before receipt of the report called for? This is precisely the question raised in this Criminal Application.2. Bhagchand Motilal Raka filed a complaint in the Court of Judicial Magistrate, First Class at Pachora bearing Criminal Case No. 185 of 1990 alleging that the Chairman and 4 other Directors and a former servant of the Peoples Co-operative Bank Limited, Pachora have committed offence punishable under sections 406 and 408 read with section 34 of the Indian Penal Code. It is the allegation of the complainant that some cheques, which did not contain any signature of the account holders, totally worth Rs. 11,39,632/- were encashed by the ...
Smt. Kallawwa Shattu Patil and ors. Vs. Yallappa Parashram Patil and o ...
Court: Mumbai
Decided on: Nov-15-1991
Reported in: 1992(2)BomCR178; (1991)93BOMLR973
D.R. Dhanuka, J.1. By this petition filed under Article 227 of the Constitution of India, the petitioners have impugned the judgment and order dated 10th February 1981 passed by the Maharashtra Revenue Tribunal, Kolhapur, in Revision Application No. MRK-KP-1 of 1980 dated 2nd November, 1980 against the order dated 10th October, 1979 passed by the Sub-Divisional Officer, Gandhinglaj, in Tenancy Appeal No. 6 of 1979. The dispute concerns the proceedings for fixation of purchase price in respect of agricultural lands in question in proceedings adopted at the instance of the tenant-purchaser for the said purpose under section 32-G of the Bombay Tenancy and Agricultural Lands Act, 1948 ('the Tenancy Act', for short) (petition lands being lands situate at Village Kagani, R.S. No. 182/4, area 1 acre and 18 gunthas, assessment O-47-(0-8-0 share). The said land was Patilki inam land, i.e., watan land, till the date of its re-grant to the petitioners and respondent No. 2 sometime in the year 197...
S. Subramaniyan and Co. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Nov-14-1991
Reported in: (1992)(59)ELT55Tri(Mum.)bai
1. This is an appeal directed against the order in original No.05/MP/88 dt. 22-8-1988 passed by the Addl. Collector of Central Excise, Vadodara.2. The facts of the case are that the officers of Central Excise, Baroda visited by surprise the factory premises of the appellant on 25-9-1986 for checks. They noticed that the factory was engaged in the manufacture of 'Monoblock prestressed concrete sleepers'. They were availing the benefit of credit of duty on inputs used in the manufacture of the aforesaid product under Notification No. 201/79 dt.4-6-1979. In the course of their checks, they carried out the physical check of the stock lying in the bonded storeroom and noticed 2268 pieces of concrete sleepers lying in fully manufactured condition in the bonded store room, but were found to be unaccounted for in the statutory registers maintained by the factory. The aforesaid quantity of concrete sleepers were seized, which were subsequently handed over to the appellants for safe custody und...
Ladlesaheb Shah Ahmed Sayyed Vs. Arifulasha Kadari Dargah Trust
Court: Mumbai
Decided on: Nov-14-1991
Reported in: AIR1992Bom222; 1991(4)BomCR354; 1991(2)MhLj1572
1. By this petition under Article 227 of the Constitution of India, the petitioner has impugned the judgment and decree passed by the IVth Joint Civil Judge, Junior Division, Solapur, in Regular Civil Suit No. 1282 of 1973 on 28th June, 1979 and judgment and decree passed by the Extra Assistant Judge of Solapur on 7th April, 1981 in Civil Appeal No. 368 of 1979.2. The crucial facts required to be stated for disposal of this petition are as under:--(a) The petitioner was the tenant of the suit premises since the year 1959. The contractual rent of the suit premises was Rs. 11/- per month. Arifulasha Kadari Dargah Trust is the landlord of the property bearing Municipal House No. 352 at Begum Peth, Solapur.The petitioner carries on tailoring business in the shop premises in question. (a) The petitioner did not pay rent for the period commencing from 1st January, 1970. On 5th November 1973, the landlord Trust issued a notice to the petitioner under Section 12(2) of the Bombay Rents, Hotel ...
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