Mumbai Court April 1991 Judgments
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inventors Industrial Corporation Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Apr-20-1991
Reported in: [1992]194ITR548(Bom)
T.D. Sugla J.1. The question of law referred to this court by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961, is : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in taking the view that the Appellate Assistant Commissioner was not justified in entertaining the ground regarding the validity of initiation of reassessment proceedings under section 147(a) of the Act when the assessee had not challenged the same at the time of filing first appeal against the order of the Income-tax Officer passed on March 28, 1970 ?' 2. The assessee is a company. The proceedings relate to its assessment year 1958-59. The assessment was originally completed under section 23(3) of the Indian Income-tax Act, 1922, on August 27, 1959, computing nil income after setting off loss brought forward for 1953-54. Declared income was Rs. 688. The assessment was, thereafter, reopened under section 147(a) by serving notice under section 1...
Shree Ram Mills Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Apr-20-1991
Reported in: [1992]195ITR215(Bom)
T.D. Sugla, J.1. This is a reference at the instance of the assessee company. The assessment year involved is 1969-70. The Income-tax Appellate Tribunal has referred to this court the following question of law for opinion under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in holding that the assessee is not entitled to deduction in respect of the sum of Rs. 3,05,981 being expenditure incurred on the issue of prospectus, etc. for raising working capital by way of replenishment ?' 2. The assessee-company carries on business in the manufacture of textile and engineering goods. Up to August 15, 1965, it was being managed by the managing agents, Messrs. Bhogilal Menghraj and Co. Ltd. The interest in the managing agency firm was held by two group known as Shri Bhogilal Laherchand group and Shri Lalchand Menghraj group. There developed a rift between the two group in the year 1965 when the Government of Ind...
Ashok Shankarappa Hasure and ors. Vs. the State of Maharashtra
Court: Mumbai
Decided on: Apr-20-1991
Reported in: 1992(2)BomCR101
N.P. Chapalgaonker, J.1. In the early hours of 6th October, 1990 two brothers namely, Baswaraj and Dhanraj, were sleeping in a cattle shed situated in Survey No. 29-A of village Badur, Taluka Nilanga, guarding crops and cattle when they were assaulted by some persons. One of the victims namely, Dhanraj, died on the spot and Baswaraj, also injured, managed to escape and then lodged a complaint. Crime No. 84 of 90 was registered under sections 302 and 307 of the Penal Code by Kasarsirsi Police Station and petitioner Nos. 1 to 3 were arrested on 6th October, 1990 and petitioner No. 4 was arrested on 10th October, 1990. Charge-sheet in this case came in be filed on 16th January, 1991 and as the charge-sheet was filed beyond the statutory limitation for detention of accused during investigation as laid down by section 167 of the Code of Criminal Procedure, 1973, accused prayed for bail and were released on bail by an order of learned Addl. Sessions Judge, Latur, dated 31st January, 1991.2. ...
Leonardo Villarico Vs. Collector of Customs (Prev.)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-19-1991
Reported in: (1992)LC217Tri(Mum.)bai
1. This appeal is directed against the Order-in-Original No.S/14-S/10-89 dated 28-9-1990 passed by the Collector of Customs (Preventive), Bombay, so far as it relates to imposition of personal penalty of Rs. 1,00,000/- on the appellant under Section 112(b) of the Customs Act.2. On the specific information received, the officers of DRI with the help of the Coast Guards, intercepted vessel MV Maersk Clementine at the outer anchorage in the Bombay Harbour, on 7-2-1989 and searched the same on 10-2-1989 after the same was berthed at Indira Docks. The search resulted in recovery of 1895 Gold Biscuits of foreign origin, valued at Rs. 7,22,83,922.00, kept concealed in the false sealing of the unoccupied cabin of Engineer A on 'B' Deck, which was opened with the key lying with the Master of the Ship. During the investigation that followed, statements of several persons, including the Master of the Ship came to be recorded which were exculpatory. However, in the statement of the appellant, the...
G.T.C. Industries Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-19-1991
Reported in: (1991)(56)ELT200Tri(Mum.)bai
1. These are two appeals directed against the common order-in-appeal No. R-643/B-H/250/88 dated 24-11-1988, rejecting their two appeals involving common issues. The appellants, herein, are the manufacturers of cigarettes. During the periods from May, 1984 to Jan, 1986, and 1-11-1985 to 27-6-1986, they received back in their factory certain consignments of cigarettes earlier cleared on payment of duty to their wholesale dealers. The aforesaid cigarettes reported to have been damaged, were received under due intimation to the Department and were taken for reprocessing/ remaking and were cleared on payment of duty. The appellants filed 25 refund claims (17 claims for the period May, 1984 to Jan., 1986 and 8 claims from 1-11-1985 to 27-6-1986). These claims were filed under the provisions of Rule 97, as it existed then, prior to amendment deleting the applicability of the provisions of the Rule to the item cigarettes. 17 claims were rejected by the Assistant Collector under a detailed ord...
Ganapati Panchayatan Sansthan Trust Vs. Commissioner of Wealth-tax
Court: Mumbai
Decided on: Apr-19-1991
Reported in: (1991)93BOMLR236; [1992]194ITR521(Bom)
T.D. Sugla, J. 1. In this reference at the instance of the assessee, the Tribunal has referred to this court the following question of law for opinion under section 27(1) of the Wealth-tax Act, 1957 : 'Whether, on the facts and in the circumstance of the case, the Tribunal erred in holding that the applicant was assessable to wealth-tax according to the provisions of section 21(4) of the Wealth-tax Act and not under section 21(1) thereof, in respect of its assessments for the assessment years 1965-66 to 1969-70 ?'. 2. It is admitted by the assessee's representative that Shri Ganapati Panchayatan Sansthan Trust is an 'oral' trust created by the first Ruler of the Sangli State for the maintenance and upkeep of the temple of his family god Ganapati. Subsequently, an Act to provide for the management of Shri Ganapati Panchayatan Sansthan Trust of Sangli was enacted by the then Raja of Sangli some time in November, 1940, to clarify the position and the status of the said Sansthan and the ma...
Vidarbha Vineer Industries Vs. Assistant Collector of C. Ex.
Court: Mumbai
Decided on: Apr-19-1991
Reported in: 1991(55)ELT167(Bom)
Daud, J.1. The petitioner has been driven to a writ Court to get the fruits of an order passed by the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) on 7-6-1990. 2. The three defences raised on behalf of the first respondent are considered below :- First it is contended that the order sought to be implemented has been appealed against and the appeal has not yet been decided by the Supreme Court. For that reason, the writ petition is said to be premature. The mere filing of an appeal even if it be in exercise of a statutory right does not operate as a fetter on the effectiveness of the order appealed against. Until varied, modified or stayed, the order is effective and the party against whom it is passed is under an obligation to give effect thereto. The respondent No. 1 went in appeal against the order way back in the later half of 1990 and even a stay application moved by the said respondent has not yet been ruled upon. Consequently it cannot be said that the petition i...
Commissioner of Wealth-tax Vs. P.M. Ganger
Court: Mumbai
Decided on: Apr-18-1991
Reported in: [1991]189ITR579(Bom)
T.D. Sugla, J.1. In this departmental reference relating to the assessee's assessments for the assessment years 1967-68 and 1968-69, the Tribunal has referred to this court the following question of law for opinion : 'Whether, on the facts and in the circumstances of the case, although the returns for the years 1967-68 and 1968-69 were filed after April 1, 1969, the Tribunal was justified in holding that the law for imposition of penalty was the one before its amendment with effect from April 1, 1969, and not that which obtained when the returns were actually filed ?' 2. Counsel are agreed that, in view of our court's judgment in the case of CWT v. S. N. Tarawia : [1988]170ITR569(Bom) , wherein our court has followed the Supreme Court's decision in the case of Maya Rani Punj v. CIT : [1986]157ITR330(SC) , the question is to be answered thus : Penalty is imposable upon the assessee under the unamended section 18(1)(a) of the Wealth-tax Act, 1957, for the period of delay prior to April 1...
Mansukhlal Chhaganlal Desai Vs. Union of India
Court: Mumbai
Decided on: Apr-18-1991
Reported in: 1991LC312(Bombay); 1991(56)ELT27(Bom)
Bharucha, J.1. During the years 1979-1980 the petitioner imported zip fasteners, snap fasteners, glass beads and glass chattons and filed 70 Bills of Entry in respect thereof. He paid 100% Customs Duty, 20% Auxiliary Duty and 8% Additional Duty upon the imports. 2. The petitioner then preferred refund applications on the ground that the imported goods were covered by Chapter 17.18/10 of the Tariff Act and Exemption Notification No. 29 of 1979 dated 10th February 1979. The refund claims were, originally, dismissed on the ground that they were time-barred. The petitioner filed writ petitions in this Court. Counsel for the respondents stated that the dismissal orders would be withdrawn and the refund applications would be reconsidered both as regards the time-bar and on merits. 3. The petitioner was then heard again on his refund applications. They were rejected by the 3rd respondent on the ground that glass beads were used in artificial jewellery and were not exclusively embellishments f...
Jaswantlal Chhotalal Doshi Vs. State of Maharashtra
Court: Mumbai
Decided on: Apr-18-1991
Reported in: 1991(3)BomCR647
S.S. Dani, J.1. The appellant-accused Jaswantlal Chotalal Doshi, challenges the order of conviction and sentence dated 26th October 1989 passed by the Additional Sessions Judge, Pune, is Sessions No. 502 of 1988, holding the appellant-accused guilty for offences punishable under sections 302 and 364 of Indian Penal Code and sentencing him to suffer rigorous imprisonment for life. At the time of admission of Criminal Appeal No. 799 of 1989, this Court by an order dated 8-12-1989 ordered to issue a show cause notice for enhancement of sentence. It is numbered as Suo Motu Petition No. 31 of 1989. This Court while rejecting Criminal Application No. 140 of 1991 filed by the accused for bail on 31-1-1991, has ordered to treat the Criminal Appeal and the Notice of enhancement as confirmation case and further directed to expedite the matter.2. The facts leading to arrest and trial of the accused can be summarised as follows :3. The alleged incident is stated to have taken place on 28-6-1988 be...
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