Mumbai Court April 1991 Judgments
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Panalal Silk Mills Pvt. Ltd Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Apr-12-1991
Reported in: [1992]194ITR270(Bom)
B.N. Srikrishna J.1. In this reference made under section 256(1) of the Income-tax Act, 1961, pertaining to the assessment year 1974-75 of the assessee, the Tribunal has, at the instance of the assessee, referred the following question for the opinion of this court : 'Whether, on the facts and circumstances of the case, the Tribunal rightly held that the vacancy allowance was to be made in an amount of Rs. 2,45,443 even though the rent loss on account of vacancy was to the tune of Rs. 3,49,588 ?' 2. The assessee is a limited company and its major source of income is derived from letting out of immovable property. For the previous year ending March 31, 1973, admittedly, the rent receivable for the entire property was Rs. 14,17,735. There is no dispute that a part of the property remained vacant during the year and, because of that, the rent received was less by Rs. 3,49,580. The rent receivable being more than the annual value indicated in the municipal bills, the Income-tax Officer pro...
Pandurang Shenphadu Pawar Vs. Laxman Bhagaji Bhise and ors.
Court: Mumbai
Decided on: Apr-12-1991
Reported in: 1992(1)BomCR651
A.A. Halbe, J.1. Rule. With the consent of the parties matter taken up for consideration. Heard the parties at length. Besides other questions, the important question which has been raised for consideration in this writ petition is whether the ex-officio members referred in section 112-A(1)(b)(ii), (iii) and (iv) of the Maharashtra Co-operative Societies Act, (for short the Act), are entitled to vote at the meeting called for the purposes of passing no confidence motion under section 73-ID of the Act against respondent No. I, the Chairman of the loan committee of the respondent No. 9-Bank. Whereas the petitioner has stoutly discounted this suggestion, the respondents more particularly respondent No. 1, has tried to support the proposition that the ex-officio members referred above are entitled to vote at the said meeting and that the no confidence motion can be said to have been passed if only 2/3 number of members, entitled to sit and vote at the said meeting, have cast their votes in...
Naresh Thakurdas Mehra Vs. Union of India and Others
Court: Mumbai
Decided on: Apr-11-1991
Reported in: 1991(2)BomCR182; (1991)93BOMLR764; 1991(2)MhLj1478
H.H. Kantharia, J.1. The neat question of law that arises for our consideration in this writ petition under Article 226 of the Constitution of India is, whether a writ petition seeking to prevent the authorities who are under statutory obligations to discharge their duties under the provisions of Section 3 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (hereinafter referred to as 'the COFEPOSA') from issuing detention order is maintainable. 2. The circumstances under which this petition came to be filed are, shortly stated, as under : The petitioner, according to him, carried on business as a sole proprietor in the name and style of M/s. Brooks International, M/s. Mehra Electronics and M/s. Megha Electronics and also looks after the business of M/s. Barbara International of which Ms. Barbara D'Souza is the sole proprietress. He also contends that he is a partner of M/s. Vashi Book Centre and M/s. World Book House. Further, according to him. M/s...
Vishwanath Mahadev Karkhanis Vs. State of Maharashtra
Court: Mumbai
Decided on: Apr-11-1991
Reported in: 1991(2)BomCR565; 1991CriLJ3146; 1991(2)MhLj1040
1. The appellant in this case, a senior retired Railway clerk, came to be charge-sheeted by the Central Bureau of Investigation in Special Case No. 27 of 1978 along with four of his colleagues. The five accused stood charged with having committed an offence of conspiracy punishable under section 120B of the Indian Penal Code. The learned Special Judge, Bombay, framed as many as 12 charges, some of them relating to abuse of position and securing gain, being offences under the Prevention of Corruption Act; charges relating to cheating of the Western Railway as also offences relating to fabrication of records. The charges are being summarily dealt with by me because on a prima facie scrutiny of the 12 charges, it is noticed that several of these charges were wholly unnecessary in so far as there is a repetition of the same charges which are all overlapping. There are reasons, however, why the technical errors or procedural errors involved in this case, though of consequence and being ones...
Commissioner of Income-tax Vs. Empire Dyeing and Manufacturing Co. Ltd ...
Court: Mumbai
Decided on: Apr-11-1991
Reported in: (1991)96CTR(Bom)108; [1991]192ITR245(Bom)
T.D. Sugla, J.1. In this reference both at the instance of the Department and the assessee relating to the assessee's assessment for the assessment year 1973-74, the Income-tax Appellate Tribunal has referred to this court the following questions of law for opinion under section 256(1) of the Income-tax Act, 1961 : 2. 'At the instance of the assessee : 1. Whether, on the facts and in the circumstances of the case, the provisions of accommodation to Mr. Swami in the building known as 'Chitra Koot Co-operative Housing Society Ltd., Bombay' is tantamount to a 'perquisite' as defined in Explanation 2(b) to section 40A(5) of the Income-tax Act, 1961 2. If the answer to question No. 1 is in the affirmative, whether, in working out the disallowance under section 40A(5) of the Income-tax Act, 1961, the value of the said perquisite should be taken at the notional market rent of the flat as well as the full depreciation in respect thereof 3. Whether, on the fact and in the circumstances of the...
Commissioner of Wealth-tax Vs. Poonamchand D. Shah and Others
Court: Mumbai
Decided on: Apr-11-1991
Reported in: [1992]197ITR276(Bom)
T.D. Sugla, J.1. In these departmental references relating to the assessee's wealth-tax assessment for the assessment years 1965-66 to 1970-71 (Wealth-tax Reference No. 10 of 1977), 1966-67 to 1969-70 (Wealth-tax Reference No. 1977), and 1970-71 (Wealth-tax Reference No. 17 of 1977), the Tribunal has referred to this court the following questions of law for opinion : Wealth-tax Reference No. 10 of 1977 : 'Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the rectification made under section 35 of the Wealth-tax Act, 1957, consequent to the amendment of section 5(1)(viii) by the Finance (No. 2) Act, 1971, to include the value of jwellery was not an error apparent from the record for 1965-66 to 1970-71 assessment years ?' Wealth-tax Reference No. 16 of 1977 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that there was in holding that there was no mistake appar...
Satish J. Mehta and ors. Vs. the State of Maharashtra
Court: Mumbai
Decided on: Apr-11-1991
Reported in: [1991(63)FLR908]; (1995)IIILLJ820Bom
N.P. Chapalgaonker, J.1. This is a writ petition praying for the exercise of powers under Section 482 of the Code of Criminal Procedure, 1973 to quash proceedings instituted against petitioners for an offence under Section 48(1) of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour Practices Act, 1971 (hereinafter called 'Prevention of Unfair Labour Practices Act' for the purpose of brevity). It is alleged that they had not obeyed interim order passed by Industrial Court, Aurangabad.2. Gleitlager (India) Limited is a Public Limited Company having its Industrial Unit in the Industrial Area, Chikalthana, Aurangabad and it is alleged that about 12 persons employed for some work in the Industrial Unit run by this company through M/s. Shivaji Enterprises, Aurangabad filed a complaint bearing Complaint (ULP) No. 164 of 1989 under the Prevention of Unfair Labour Practices Act before the Industrial Court at Aurangabad for alleged denial of benefit of permanency to thes...
Mahadeo Narayan Sakhare and ors. Vs. State of Maharashtra
Court: Mumbai
Decided on: Apr-11-1991
Reported in: 1991(4)BomCR516
M.S. Vaidya, J.1. The appellants were tried in Sections Case No. 74/89, by the Sessions Judge, Osmanabad, for offences punishable under sections, 147, 148, 302 read with 149, 302 read with 34, 325 and 323 read with 149 of the Indian Penal Code. Under judgment and order dated 18th June, 1990, the learned Sessions Judge had found all the appellants guilty of offences under sections 147, 148, 302 read with 149, 325 read with 149, 323 read with 149 and 302 read with 34 of the Indian Penal Code. For offences under section 302 read with 149 each of the appellant was sentenced to suffer imprisonment for life. No separate sentences were awarded for rest of the offences.2. Deceased Vasant Zingare lived with his wife (P.W. 2) Prayagbai, son (P.W. 1) Chandrakant, two other sons Shashikant and Hemant and a daughter (P.W. 3) Sangita in his house at village Chivri, tq. Tuljapur. Shashikant used to drive an auto rickshaw formerly at Pune, but at about the time of the offence he used to drive an auto ...
Shree Nirmal Commercial Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Apr-10-1991
Reported in: (1991)96CTR(Bom)54
B.N. Srikrishna, J. 1. These two references can be conveniently disposed of by a common judgment. 2. Income-tax Reference No. 108 of 1977 pertains to the assessment years 1967-68, 1968-69 and 1969-70 of the assessee. The questions referred to this court for its opinion in this reference are as under : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the rights which remained with the assessee-company after the execution of the agreement with the shareholders were of negligible or dubious value and, consequently, the assessee would be entitled to deduct the cost of construction from the trading receipts for the purpose of determining the profit, if any, resulting from the transaction 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in not exhausted by the agreement with the shareholders 3. Whether, on the facts and in the circumstances of the case, the Tribunal erred in holding that the ...
State of Maharashtra Vs. Akhtar HussaIn Rehaman Moson
Court: Mumbai
Decided on: Apr-10-1991
Reported in: 1993LC207(Bombay); 1991(55)ELT327(Bom)
Chaudhari, J.1. The learned Judicial Magistrate, First Class, vasi, by his order dated 27th May 1980 acquitted the Respondents (Accused Nos. 1 to 5 hereinafter referred to as 'the accused') of the offences under Section 135(a)(b) read with with Section 135(i) of the Customs Act, 1962 and Section 3 and 4A read with Section 5 of the Imports and Exports (Control) Act, 1947. The said order is challenged in this appeal by the State. The few relevant facts leading to the prosecution of the accused may be stated thus : Dattatraya Mugave P.W. 1 who was then working as Assistant Collector of Customs in the Directorate of Revenue Intelligence at Bombay, on the basis of information received by him on 4-2-1971 that smuggled goods are likely to be landed at Kalamb, went along with his raiding party consisting of six officers to Nirmal where they kept themselves in hiding at a place and awaiting further information about the time of actual landing of the goods. On 5-2-1971 at about 3 a.m. upon infor...
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