Mumbai Court April 1991 Judgments
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Collector of Customs (Prev.) Vs. Abubaker Isa
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-16-1991
Reported in: (1991)LC99Tri(Mum.)bai
1. The Collector of Customs (Preventive) Bombay, has moved the present application for condonation of delay in respect of the appeal filed against 9 respondents. However, the department have chosen to file only one appeal, though the respondents involved are nine and notices are required to be issued to all the nine respondents. This itself is a defective appeal but remediable, by permitting the department to file separate appeals in respect of other respondents.2. Shri Mondal, the SDR, conceded that there is a technical omission in not filing separate appeals in respect of each respondent and the department may be given opportunity to file separate appeals. Arguing on the present condonation application, he stated that the impugned order passed by the Collector (Appeals) bearing No. 72/90 dated 31-8-1990 was received by the appellant Collector on 13-9-1990. The appeal should have been filed on or before 13-12-1990. However, the appeal came to be filed only on 5-3-1991 and there is a ...
Himmat S/O Kashinath Patil Vs. Mangala D/O Shyamrao Patil and anr.
Court: Mumbai
Decided on: Apr-16-1991
Reported in: 1992(2)BomCR194
N.P. Chapalgaonker, J.1. Petitioner and respondent No. 1 married each other in the year 1982. But as the destiny would have it, this happy wedlock was not to last long. Though on 14th August 1984, Swapna - a daughter was given by God to both, parties wanted to separate and on 2-1-1990 a divorce by the mutual consent was effected. In the deed of divorce, it was agreed that father - petitioner in this revision application - would be responsible for maintenance, education and marriage of Sapana, and the child was given in custody of the father. But it was agreed that on the occasion of festivals and after each two months father will bring the minor to mother and if father ill-treats Sapana, then mother will take her custody by legal means. It appears that even this arrangement did not work. It is alleged that in May 1990, the respondent mother took away Sapana and did not return her to the father. Therefore, father was constrained to file an application bearing Misc. Criminal Application ...
Maria Coleta Isabel Da Conceicao Rodiugues Cota and ors. Vs. Claudio J ...
Court: Mumbai
Decided on: Apr-16-1991
Reported in: 1991(3)BomCR698
M.S. Deshpande, J.1. This appeal by the original plaintiffs Nos. 1, 2, 4 and 5 is directed against a decree passed in terms of compromise.2. The plaintiff Nos. 1 to 5, claiming to be entitled to certain shares in two properties, viz., a residential house and an open site known as MALBOTA, brought the suit for a declaration that the Instrument of Division executed on 13-7-1973 was null and void and for partition and separate possession of their shares in the properties. A preliminary decree was passed on January 5, 1984, declaring that the partition-deed dated July, 13, 1973 was null and void and also declaring the respective shares of the plaintiffs and the defendants Nos. 1 to 5 in the two properties. A commissioner was appointed to divide the suit properties as well as for reporting whether the division was possible. The Commissioner made a report on April 16, 1984 that the residential house property was indivisible, but the open site could be divided. On February 14, 1990, the procl...
Finlay Mills (U.C.) Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-15-1991
Reported in: (1996)(83)ELT416Tri(Mum.)bai
1. The appellants, a company incorporated under the Companies Act, as a Government of India Undertaking, has preferred the present appeal against the Order-in-Appeal No. PPM-1005/B-I-564/86, dated 17-12-1986 passed by the Collector of Central Excise (Appeals), Bombay, confirming the Order-in-Original No. V(19) 18-240 & 250 to 253/91/4130/I, dated 30-5-1985 passed by the A.C. of Central Excise Div. F-l, Bombay adjusting the sum of Rs. 85,071.83 payable to two Textile Undertakings, namely the Finlay Mills and the Gold Mohur Mills, both of Bombay, against the confirmed demand of Rs. 1,91,381.80 on those two undertakings.2. The factual position, material for the purpose of the present appeals are, that formerly both the aforesaid Textile Undertakings were functioning as independent units under their own management, and during that period, they had became entitled to get certain refund, which was later worked out at Rs. 85,071.83 and were also held liable to pay the excise dues of Rs. ...
La-bel Laminates Vs. Collector of Cus. and C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-15-1991
Reported in: (1992)LC223Tri(Mum.)bai
1. All the aforesaid five appeals involve consideration of the common issue viz. the admissibility of modvat credit on plastic BOPP films used as a separating medium in the manufacture of decorative laminated sheets. The aforesaid 5 appeals are directed against the orders of the Collector (Appeals) as per details below:Appeal No. Order of the Collector (Appeals) No. & date.---------- ------------------------------------------------E/225/89 BOM GSM-327/89-RK dtd. 23-2-1989.E/236/89 BOM GSM-473/89 RK dtd. 28-2-1989.E/433/90 BOM GSM-54/90 Rajkot dtd. 2-4-1990.E/566/89 BOM GSM-1214/89-RK dtd. 5-6-1989E/601/90 BOM GSM-1204/89-RK dtd. 5-6-1989 2. Shri N.C. Trivedi and Shri V.N. Desai, Advocates, for the appellants submitted that the issue raised in these appeals, is squarely covered by this Bench's order in the case of Collector of Cen. Excise v.Weldekar Laminates Pvt. Ltd. reported in 1990 (49) ELT 538 (Tri.) and hence they pleaded that they are entitled to get the benefit of this orde...
Prakash Chandumal Khatri and Another Vs. Suresh Pahilajrai Makhija and ...
Court: Mumbai
Decided on: Apr-15-1991
Reported in: II(1992)ACC471; 1992ACJ369; AIR1991Bom365; 1991(93)BLJR397; 1991(1)MhLj034
ORDERPendse, J.1. The short question which falls for determination in this appeal is whether the liability to pay compensation on the principle of no fault as prescribed under Section 140 of the Motor Vehicles Act, 1988 and the amount of compensation prescribed under sub-section (2) of Section 140 is payable in respect of death or permanent disablement which has resulted from an accident which occurred prior to the enactment of Motor Vehicles Act, 1988. The facts giving rise to the filing of the appeal are not in dispute and are required to be briefly stated to appreciate the claim made by the appellants.2. The respondent No. 1 is the owner of goods truck bearing registration No. MHO 7994 and while driving the same on July 1, 1988 knocked down Sanjay -- the minor son of the appellants. As a result of the injuries suffered due to the knock, Sanjay expired on the spot. The appellants filed Motor AccidentClaim No. 669 of. 1988 before the Motor Accidents Claims Tribunal, Thane on December ...
M/S. Ramniklal and Co. and Others Vs. the Wallace Flour Mills Co. Ltd. ...
Court: Mumbai
Decided on: Apr-12-1991
Reported in: AIR1992Bom207
1. Several creditors have filed winding-up petitions in this Court against a company known as the Wallace Flour Mills Co. Ltd. on the ground of non-compliance with statutory notices. These winding-up petitions are not yet admitted and are pending in this Court. Company Petition No. 512 of 1990 was filed by M/s. Ramniklal and Co. which claim to be creditors of the said Company in the sum of about Rupees 39,16,500.11 P. Soon after filing of this petition, the petitioning-creditors in this petition and the petitioning-creditors in other similar petitions took out Judge's summonses for grant of interim reliefs during pendency of the petitions for winding-up. By the Judge's summons in Company Application No. 316 of 1990 (connected with Company Petition No. 515 of 1990), the petitioning-creditor seek appointment of the Official Liquidator, High Court, Bombay, as the provisional liquidator of all the assets and properties of the Company, including the properties mentioned in the Schedule to t...
Ramniklal and Co. Vs. Wallace Flour Mills Co. Ltd. and Other Cases
Court: Mumbai
Decided on: Apr-12-1991
Reported in: [1993]78CompCas546(Bom)
D.R.Dhanuka J.1. Several creditors have filed winding up petitions in this court against a company known as the Wallace Flour Mills Co. Ltd. on the ground of non-compliance with statutory notices. These winding up petitions are not yet admitted and are pending in this court. Company Petition No. 512 of 1990 was filed by Ramniklal and Co. who claim to be creditors of the said company in the sum of about Rs. 39,16,500.11. Soon after the filing of this petition, the petitioning-creditor in this petition and the petitioning-creditors in other similar petitions took out judge's summonses for grant of interim reliefs during the pendency of the petitions for winding up. By the judge's summons in Company Application No. 316 of 1990 (connected with Company Petition No. 515 of 1990), the petitioning-creditor seeks appointment of the official liquidator, High Court, Bombay, as the provisional liquidator of all the assets and properties of the company, including the properties mentioned in the sch...
Commissioner of Income-tax Vs. Amarchand B. Doshi
Court: Mumbai
Decided on: Apr-12-1991
Reported in: [1992]194ITR56(Bom)
T.D. Sugla, J.1. In these two departmental references relating to the assessee's assessment years 1971-72 and 1972-73 and 1968-69 to 1970-71, respectively, 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 was right in holding that having applied the provisions of section 52(2) of the Income-tax Act, 1961, to the conveyance of property executed by the assessee to his wife and brought to tax capital gains on the basis of the fair market value of such property as on the date of the conveyance and not on the basis of the actual consideration received by the assessee from his wife, it will not be open to the Department to invoke the provisions of section 64(1)(iii) of the Act to include in the total income of the assessee after such conveyance two-thirds of the income from such property ?' 2. Some time during the a...
J.B. Advani and Co. P. Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Apr-12-1991
Reported in: [1992]193ITR781(Bom)
T.D. Sugla, J.1. In this reference at the instance of the assessee relating to its assessments for assessment years 1966-67 and 1967-68, the 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 applicant-company was engaged in the manufacture of tea and entitled to the rebate as claimed by the assessee and allowed by the Income-tax Officer as per section 2(5)(a)(ii) of the Finance Acts of 1966 and 1967 in the order passed under section 154 for the assessment years 1966-67 and 1967-68 ?' 2. The assessee-company, inter alia, is an exporter of tea. While completing the assessments originally, the Income-tax Officer had not considered the assessee's claim for rebate on export of tea which the assessee had claimed in its returns. The assessee invited the Income-tax Officer's attention by writing two separate letters to the effect that he had not consid...
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