Mumbai Court February 1991 Judgments
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Jayantilal M. JaIn Vs. J.M. Sons and ors.
Court: Mumbai
Decided on: Feb-25-1991
Reported in: 1991(3)BomCR694
A.V. Savant, J.1. Heard Counsel for the parties. By consent, both the suits are disposed of by this common judgment. The suits are based on the Bill of Exchange, Exh. 'A', dated 8th August, 1989, which was payable 30 days after the date without days of grace. Defendants Nos. 1 and 2 are the drawers and the bill has been accepted by the defendants Nos. 3 and 4. It may be mentioned that defendant No. 1 is a firm, of which defendant No. 2 is a partner and similarly defendant No. 3 is a firm, of which defendant No. 4 is a partner. Incidentally, both defendant No. 2 firm and defendant No. 3 firm are carrying on business from the same premises viz. 11-12, Ashok Chambers, 1st Floor, Broach Street, Bombay.2. Pursuant to the dishonour of the Bill of Exchange, a Notice dated 8th November, 1989 was given by the plaintiff to both the defendant-firms. On 15th November, 1989, defendant Nos. 1 and 2 wrote to the plaintiff asking for inspection. Similarly, defendants Nos. 3 and 4 asked for inspection ...
Vicco Laboratories Vs. the Municipal Commissioner, Mumbai and Aonther
Court: Mumbai
Decided on: Feb-22-1991
Reported in: AIR1992Bom17; 1991(3)BomCR68
1. The questions involved in these Appeals is as to whether the products known as Vicco Vajradanti tooth paste, tooth powder and Vicco Turmeric Vanishing Cream, are the proprietary Ayurvedic medicinal preparations or toilet requisites (schedule-items) for the purpose of levy of octroi, as enumerated vide item 32(a) of Schedule H of the Bombay Municipal Corporation Act, (the Act)?2. The Respondent-Corporation on 30th April, 1979 levied and recovered octroi on the products of the Appellant-firm on their entry being made within its municipal limits. The appellants in appeals under Section 217 of the Act before the Court of Small Causes, Bombay questioned the legality and correctness thereof. The trial Court recorded a finding that the products are schedule items and liable to the payment of octroi duty the trial Court orders dated 27th Nov. 1981 which are impugned before me, dismissed the appeals.3. It is reiterated in the instant appeals that the products are Ayurvedic medicinal preparat...
Commissioner of Income-tax Vs. Anglo French Drug Co. (Eastern) Ltd.
Court: Mumbai
Decided on: Feb-22-1991
Reported in: (1991)95CTR(Bom)176; [1991]191ITR92(Bom)
D.R. Dhanuka, J. 1. The Income-tax Appellate Tribunal, Bombay, Bench 'C', has referred the following questions to this court in a reference made under section 256(1) of the Income-tax Act, 1961 : '(1) Whether, on the facts and in the circumstances of the case, and having regard to the activities of the assessee-company, it could be held that the assessee was manufacturer of the articles in question (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in treating the assessee as an 'industrial company' in respect of the assessment year under consideration and directing the Income-tax Officer to tax it accordingly ?' 2. The relevant assessment year is 1973-74. Before the question as to whether the assessee-company is liable to be considered as an industrial company or not is considered, it is necessary to set out the material and relevant facts. Some of the relevant facts are as under : (a) The assessee manufactures pharmaceutical goods. T...
Commissioner of Income-tax Vs. Tolaram Jalan and Others, Trustees and ...
Court: Mumbai
Decided on: Feb-22-1991
Reported in: [1991]191ITR134(Bom)
T.D. Sugla J.1. This reference is at the instance of the Department. The Tribunal has referred to this Court three questions of law under section 265(1) of the Income-tax Act, 1961. They read thus : '1. Whether the income of the estate was diverted by an overriding title of the creditors of the deceased before its accrual as a reason of a charge created under the will, or as a reason of the charge under section 325 of the Indian Succession Act, or as a reason of the legal obligation in the nature of a trust created under the will 2. Whether the Appellate Tribunal ought not to have held that even if the income arising from the estate be received on behalf of the creditors, the trustees would be assessable on this income under section 41(1) of the Indian Income-tax Act, 1922/164(1) of Income-tax Act, 1961 and 3. Whether, in the facts and circumstances of the case, the miscellaneous application dated November 26, 1975, on behalf of the Department was maintainable ?' 2. The late Shri Ram...
Commissioner of Income-tax Vs. Prakash Cotton Mills Pvt Ltd.
Court: Mumbai
Decided on: Feb-22-1991
Reported in: (1992)101CTR(Bom)444; [1991]188ITR713(Bom)
T.D. Sugla, J.1. This is a case of a cross reference. The Income-tax Appellate Tribunal has referred to this court one question of law each at the instance of the assessee and the Department under section 256(1) of the income-tax Act, 1961. The proceedings relate to the assessment year 1971-72.2. The question read thus :At the instance of the assessee : 'Whether the Tribunal was right in holding that the levy of interest under section 139 and/or 215 of the Act was not appealable under section 246 of the Income-tax Act?' 3. At the instance of the Department :' (1) Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in directing the Income-tax Officer to give deductions for the provision of gratuity on scientific or actuarial valuation? (2) Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the assessee was entitled to weighted deduction under section 35B of the Income-tax Act, 1...
Commissioner of Income-tax Vs. Trustees of Kasturbai ScIndia Commissio ...
Court: Mumbai
Decided on: Feb-22-1991
Reported in: [1991]189ITR5(Bom)
D.R. Dhanuka, J.1. The Income-tax Appellate Tribunal has referred the : 1 following two questions of law to this court under section 256(1) of the Income-tax Act, 1961. The said questions are as under : '1. Whether, on the facts and in the circumstances of the case, the donations received by the assessee-trust from other charitable trusts amounting to Rs. 2,12,800, Rs. 2,66,500 and Rs. 1,49,000 or any part thereof constituted the income of the assessee-trust in terms of section 12(2) for the purposes of section 11 of the Income-tax Act, 1961, for the assessment years 1969-70, 1971-72 and 1972-73 respectively 2. Whether the receipts from scholars of the loan scholarship amounts, granted by the assessee-trust in the earlier years, in the sums of Rs. 3,083, Rs. 4,861 and Rs. 5,380 constituted the income of the assessee trust in terms of section 12(2) for the purposes of section 11 of the Income-tax Act, 1961, for the assessment years 1969-70, 1971-72 and 1972-73 respectively ?' It is com...
Ruston and Hornsby (India) Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Feb-22-1991
Reported in: [1991]191ITR75(Bom)
Acts/Rules/Orders:Income Tax Act, 1961 - Section 40A(5)Cases Referred:CIT v. Indokem Pvt. Ltd., (1981) 132 ITR 125 (Bom)JUDGEMENT T.D. Sugla, J. 1. In this reference at the instance of the assessee, the Income-tax Appellate Tribunal has referred to this court the following two questions of law under section 256(1) of the Income-tax Act, 1961 : '1. Whether, on the facts and in the circumstances of the case, for the purposes of considering disallowances under section 40A(5), the house rent allowance, rent assistance and car allowance all being cash allowances paid monthly under the terms of service agreements are perquisites 2. Whether, on the facts and in the circumstances of the case, the sum of Rs. 28,334 should be disallowed under section 40A(5) of the Income-tax Act ?' 2. The assessment year involved is 1972-73. Counsel are agree that, in view of our court's decision in the case of CIT v. Indokem Private Ltd. , both the questions are to be answered in the negative and in favour of ...
Ram S/O Sukhadeorao Kharabe Vs. Principal of Om Shanti B.Ed College an ...
Court: Mumbai
Decided on: Feb-22-1991
Reported in: 1991(2)BomCR112; (1991)93BOMLR835
G.N. Deshmukh, J.1. The petitioner, after passing his post-graduation in M.Sc., applied for admission to B.Ed. course in the college of respondent No. 2 of which respondent No. 1 is the Principal. According to the petitioner, on 15-8-90, he was second on the waiting list. The petitioner was not admitted as the petitioner could not meet the demands of the management for paying deposit of Rs. 20,000/-. As the petitioner was not admitted, he addressed a letter to this Court making a grievance that though the petitioner is eligible and entitled to be admitted to B.Ed. course, the admission is denied to him on the ground that he is not prepared to deposit Rs. 20,000/- with the management, in spite of the fact that the petitioner was willing to pay the prescribed charges and fees. Miss. Kulkarni, was appointed as amicus curiae. She has filed proper petition on behalf of the petitioner.2. Before considering the controversy, it may be mentioned that the concerned college is affiliated to Marat...
Reginald Edward Negus and ors. Vs. Official Liquidator and anr.
Court: Mumbai
Decided on: Feb-22-1991
Reported in: 1991(3)BomCR455; (1991)93BOMLR86
S.P. Bharucha, J.1. Devidayal Tube Industries Ltd., was a company in liquidation. M/s. Harilal Thakkar & Co., Attorneys of this Court, were appointed by the Official Liquidator as his attorneys to assist him in the performance of his duties under the provisions of section 459 of the Companies Act, 1956. As such attorneys the said attorneys attended on behalf of the Official Liquidator to Company Application No. 30 of 1984, N.G.K. electrical Industries v. Official Liquidator. The said Company Application was heard on 10, 13, 19th, 20th and 27th September, 1984 and we are told that the hearing took, in the aggregate, about 20 hours.2. On 8th July, 1986 the said attorneys lodged their bill of costs with the Taxing Master of this Court for taxation. A warrant was issued by the Taxing Master thereupon and served upon the Official Liquidator. The matter was heard before the Taxing Master and, on 12th November, 1986, the Taxing Master gave to the said attorneys liberty to approach the Court i...
K.M. Bros. Vs. Aixabi Shaikh Karim and ors.
Court: Mumbai
Decided on: Feb-22-1991
Reported in: 1991(3)BomCR467
H.W. Dhabe, J.1. The appellant in this Letters patent appeal challenges the orders of the courts below passed under section 32(4) of the Goa, Daman and Diu Buildings (Lease, Rent and Eviction) Control Act, 1968 (for short the Rent Control Act). Briefly the facts are that the appellant is a tenant in one of the shops in the buildings owned by the respondent No. 1. The lease of the shop was created in his favour in the year 1975 on a monthly rent of Rs. 150.00. According to the landlord/respondent No. 1, the appellant has created a sub-lease in October, 1981 in respect of the shop in favour of one Shri Adpekar. A notice was, therefore, sent to the appellant by the landlord on 21-10-1981 terminating his tenancy. the appellant/tenant replied to the said notice dated 21-10-1981 by his reply dated 11-11-1981. In his reply the appellant stated that the respondent No. 1 landlord stopped accepting rent from him since August 1981. He, therefore, sent the rent to him for the month of August 1981 ...
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