Mumbai Court June 1991 Judgments
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inspecting Assistant Commissioner Vs. Hindustan Lever Ltd.
Court: Mumbai
Decided on: Jun-21-1991
Reported in: [1991]39ITD147(Mum)
ORDERPer M. A. Ajinkya (Accountant Member) - This appeal by the department and the cross objection by the assessee relate to the assessment year 1985-86. Both these were heard together and are disposed of by this consolidated order.2. The short ground in the departments appeal is that the CIT (A) erred in cancelling the penalty of Rs. 1,00,000 levied by the IAC under section 271B of the Income-tax Act, 1961.3. The relevant facts are that the assessee is a limited company. The IAC imposed a penalty of Rs. 1,00,000 because the company had not fulfilled the requirements of section 44AB. It would appear that the company by its application in Form No. 6 dated 30-9-1985 sought extension of time for filing the return up to 31-10-1985. In the application form 6, the reason given for seeking extension was as follows :'Companies books of account are under audit for the purposes of Tax Audit Report to be filed along with the return of income as provided for under section 44AB of the Act inserted ...
Maj. Gen. Harkisan and Others Vs. Shri Durga Prasad and Another
Court: Mumbai
Decided on: Jun-20-1991
Reported in: 1992CriLJ1944; 1991(1)MhLj1454
ORDER1. It is a common experience that there is a tendency on the part of the litigants to start circuit civil suits or proceedings by instituting complaints, which should be vigilantly checked by the Criminal Courts and they should not lend aid to such short cuts. The parties should not be allowed to give vent to their anger or express their vengeance by starting proceedings in Criminal Courts when proper remedy is to resort to Civil Courts. Hasty resort to criminal courts to invoke aid against persons inflicting civil injuries should not be encouraged. 2. The perusal of the complaint instituted by the non-applicant No. 1 Shri Durgaprasad Agarwal on behalf of his brother Shri Sham Sundar in the Court of Chief Judicial Magistrate, Bhandara, the averments made in the instant petition and documents annexed with the petition, the instant case appears to be one of such type of short cuts by moving the Criminal Court rather than to redress their grievances in the Civil Court. The facts whic...
Mehul Metal Industries Vs. Union of India
Court: Mumbai
Decided on: Jun-20-1991
Reported in: 1992(57)ELT39(Bom)
Bharucha, J.1. There are appeals arising upon a common judgment whereby two writ petitions filed by the appellants were dismissed with no order as to costs. The petitions concern duty drawback on imported materials used in manufacture of goods which were exported and relate to the Customs and Central Excise (Duties Drawback) Rules, 1971. In November 1984 the petitioners purchased from the Minerals and Metals Trading Corporation of India 9 metric tons of aluminium or stainless steel sheets at the rate of Rs. 51/- per kg. Duty drawback in respect of these goods was fixed by the respondents at the rate of 0.80 per kg. On 1st April 1985 the petitioners applied for a revision of the rate so fixed under Rule 7 of the said Rules. On 22nd May 1985 the respondents revised the rate of duty drawback and allowed it to the petitioners at the rate of Rs. 60.30 per kg. In the meantime, on 27th April 1985 the petitioners purchased from the MMTC 35 metric tons of aluminium or stainless steel sheets at ...
Namdeo Vishwanath Rukari and ors. Vs. Bhagwan Vishwanath Kasture and o ...
Court: Mumbai
Decided on: Jun-20-1991
Reported in: (1995)IIILLJ54Bom
H.H. Kantharia, J1. The first respondent-workman had joined the services of the petitioners in the year 1972. The petitioners are the partners of Hundekari Goods Transport Company and Shivdarshan Udyan. There were 35 to 40 employees in the firm of the petitioners and the first respondent was in charge of writing accounts of Hundekari Goods Transport Company. It is his case that he was also asked to write accounts of Shivdarshan Udyan on part-time basis on monthly wages of Rs. 200/-. And it further appears that he had resigned his post on 10.12.1977. It is the case of the first respondent-workman that he was not paid his emoluments at the rate of Rs. 200/- per month as a part-time employee for 75 months, amounting to Rs. 15,000/-. He, therefore, made a demand on the petitioners which was refused on the ground that he was never in the employment of the petitioners. The first respondent, therefore, filed Application (IDA) No. 243 of 1978 in the Court of the Labour Judge, presiding over th...
thekkineth S/O Anthony Joseph Vs. Hemant A. Adhau and anr.
Court: Mumbai
Decided on: Jun-20-1991
Reported in: 1993(3)BomCR602
B.U. Wahane, J.1. It pains me to begin with that instead of the case being listed in weekly list, none on behalf of the applicant as well as on behalf of the non-applicants except Shri Choubey, the learned Public Prosecutor for the State, appeared to make their submissions. The circumstances compelled me to study the brief with the active co-operation of Mr. Choubey.2. By this petition under section 482 of the Code of Criminal Procedure the petitioner challenged the order of issue of process against the accused/applicant for the offences punishable under sections 426 and 341 of the Indian Penal Code, passed by the learned Chief Judicial Magistrate, Nagpur on 24-7-1990 in Criminal Case No. 263 of 1990.3. It is trite that the jurisdiction under section 482 of the Criminal Procedure Code which save the inherent powers of the High Court to make such orders as may be necessary to prevent abuse of process of law or otherwise to secure the ends of justice, has to be exercised sparingly and wi...
Milton Laminates Pvt. Ltd. Vs. Collector of C. Ex. and Cus.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-19-1991
Reported in: (1996)(83)ELT421Tri(Mum.)bai
1. This appeal is directed against the Order-in-Original No. 16/Addl.Collector/1989, dated 14-2-1989 passed by the Additional Collector of Central Excise & Customs, Ahmedabad imposing personal penalty of Rs. 20,000/- on the appellant under Rule 173Q of the Central Excise Rules, 1944 and also ordering confiscation of the excess goods seized but since the goods were provisionally released, appropriated the amount of Rs. 20,000/- from the security in lieu of confiscation.2. On 27-8-1987 the officers of the Central Excise paid a surprise visit to the factory of the appellants, where they noticed excess stock of 4862 Decorative Laminated sheets, as, when the stock was compared with the entries in the RG-1 register, these goods were found to have been not taken on record in the same register. The Officers therefore seized the excess quantity found and recorded the statement of Shri Navinbhai K. Patel, Director of the appellants firm, who submitted that the RG-1 register was maintained b...
Ganesh Morto Naik Vs. Goa State Co-operative Bank Ltd. and anr.
Court: Mumbai
Decided on: Jun-19-1991
Reported in: 1992(1)BomCR610
E.S. Da Silva, J.1. The petitioner, who was working as an Accountant during the relevant time in the respondent No. 1 Co-operative Bank, has preferred the instant writ petition, claiming the relief that the order of his dismissal dated 27-6-1989 should be set aside and he should be directed to be reinstated in service with full back wages and continuity of service.2. Briefly, the facts are that the petitioner was appointed originally as a Clerk in the respondent No. 1 Co-operative Bank on 29-4-1971. In 1979 he was promoted as an Accountant in the said Bank, in which post he continued to work till he was dismissed from service. According to the petitioner, there were certain allegations of misconduct against him, for which reason he was orally asked to resign by the authorities of the respondent No. 1 Bank. Accordingly, he submitted his letter of resignation on 4-12-1986, which he thereafter withdrew on 10-9-1987. But, inspite of his withdrawal, the said letter of resignation was accept...
Madhekar Oil Mills Vs. Superintendent of Central Excise and ors.
Court: Mumbai
Decided on: Jun-19-1991
Reported in: 1992(39)LC226(Bombay)
P.S. Patankar, J.1. This appeal arises out of the judgment and decree dated 18th March, 1981 passed by the Civil Judge, Senior Division, Solapur in Special Civil Suit No. 161 of 1976.2. A few facts are as follows:3. The plaintiff is a registered partnership firm manufacturing edible oils having Central Excise Licence granted by the Central Excise Department. The said Department carried out investigation of M/s. Vora Bhaichand Hemchand & Company, a firm of brokers and commission agents from Bombay. Certain suppressed books of accounts came to be seized. The said seizure disclosed that the plaintiff had sold 70 tonnes and 974 lbs of edible oil during the period from 11th November 1959 to 17th February, 1960 without making payment of central excise. A scrutiny of certain entries of the said suppressed accounts indicated that the said firm had received from the plaintiff 70 tonnes and 974 lbs. of oil during the period from 11th November 1959 to 17th February 1960. Further investigations we...
Peico Electronics and Vs. Collector of C. Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-18-1991
Reported in: (1995)(76)ELT171Tri(Mum.)bai
1. This is an appeal directed against the order-in-original bearing No.3/CEX/1987 dated 24-11-1987 imposing a penalty of Rs. 2,000/- under Rule 173Q on the ground that the appellants had cleared the goods without making proper debit in the PLA.2. When the matter was called out for hearing, none appeared for the appellants. However, it appears that there is no need to adjourn the matter as due intimation has been given.4. I have perused the record of the appeal. From the records it appears that the cheque was tendered on 26-6-1986 to the Bank of Maharashtra and that the same was cleared by the State Bank of India and amount debited to the appellants' account on 28-6-1986. However, due to some exigencies which was not at all explained, the Bank of Maharashtra put the date as 2-7-1986 and based on the same the appellants are deemed to have cleared the goods without there being any balance in PLA prior to 2-7-1986. The Bank of Maharashtra was the approved agent at that time to collect the...
inspecting Assistant Vs. Corning Glass Works
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jun-18-1991
Reported in: (1991)39ITD339(Mum.)
On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that the technical services fee of Rs. 35,90,934 received by the assessee company falls within the meaning of 'royalty' defined in Explanation 2 to Section 9(1)(vi) of the I .T. Act and accordingly be charged at 20% instead of treating the same as fees for technical services charged to Income-tax Act, 1961.2. Thus the dispute is whether the said sum of Rs. 35,90,934 should be taxed at 20% under Section 1 l5A(1)(b)(ii)(1) as royalty.3. The assessee is a foreign company. It entered into an agreement dated 12-2-1981 with M/s. Bharat Electronics Ltd. (BEL in short) which provided inter alia for delivery of technical data by the assessee company to BEL outside India. Lump sum consideration for this particular thing was specified at US $ 18,60,000 and first instalment thereof US $ 3,72,000 was paid in the previous year relevant to this appeal. Rupee equivalent thereof came to Rs. 35,90,934. The...
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