Mumbai Court August 1991 Judgments
Collector of C. Ex. Vs. Indian Aluminium Co. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-30-1991
Reported in: (1994)(69)ELT776Tri(Mum.)bai
1. This is an appeal from the Revenue against the order passed by the Collector (Appeals) bearing No. KW-693/90-B. III dated 17-12-1990.2. The facts of the case are that the appellants manufacture inter alia aluminium foils, including printed aluminium foils and they also manufacture printing ink for captive consumption in the printing of aluminium foils. They also purchase printing ink from outside. They claimed modvat benefit in respect of duty paid on printing ink obtained from outside on payment of duty and also in respect of duty paid on solvents, chemicals etc. used in the preparation of printing ink used for captive consumption in the printing of aluminium foils. They claimed the benefit of exemption in respect of printing ink used captively in printing of aluminium foils under Notification No. 217/86.While submitting the classification list claiming exemption for printing ink in terms of Notification No. 217/86, they indicated that they would be availing of modvat benefit in r...
Tag this Judgment!Pawankumar Vs. Ashish Enterprises Registered Partnership Firm by Its P ...
Court: Mumbai
Decided on: Aug-30-1991
Reported in: 1992CriLJ1619
ORDER1. These three criminal applications are directed against the order passed by Chief Judicial Magistrate, Amravati taking cognizance and registering the offence under Section 138 of the Negotiable Instruments Act, 1881 and u/S. 420 of I.P.C. and consequently the issuance of the summonses. In Criminal Application No. 433/91 the order dtd. 4-1-1991, in Criminal Application No. 448/91 the order dtd. 16-12-1989 and in Criminal Application No. 569/91 the order dtd. 7-12-1989, are under challenge. 2. In Criminal Application No. 433/91, the respondent No. 1 Ashish Enterprises - A registered partnership firm by its Partner, Bansilal Baijanath Jaju, filed a complaint case u/S. 138 of the Negotiable Instruments Act, 1881 under The Banking Public Financial Institutions and Negotiable Instruments Laws (Amendment) Act, 1988 and u/S. 420 of I.P.C. The complainant and the applicant/accused are the residents of Amravati having their business. The applicant/accused is running a shop for years toget...
Tag this Judgment!Comunidade of Chicalim Vs. Income-tax Officer and Others
Court: Mumbai
Decided on: Aug-30-1991
Reported in: [1992]196ITR170(Bom)
K. Sukumaran, J.1. The petitioner invokes the extraordinary jurisdiction of this court seeking to quash by a writ of certiorari the order passed by the second respondent, Deputy Commissioner of Income-tax, on December 17, 1990 (annexure P-7), by which he has declined the request of the petitioner to waive the interest imposed under section 139(8) and section 217(1)(b) of the Income-tax Act, 1961, under the assessment order passed by the first respondent, Income-tax Officer, on March 26, 1990 (annexure P-1), in relation to the assessment year 1987-88. 2. The writ petition was filed on June 24, 1991, raising four grounds dealing with the interpretation of the statutory provisions and contending that the Income-tax Officer and the Deputy Commissioner had overlooked legal implications of the statutory provisions and the fact of pendency of an appeal on merits before the Tribunal. By an amendment dated July 10, 1991, an additional ground was raised, which reads thus : 'The impugned order ha...
Tag this Judgment!Tulsidas Subhanrao Jadhav Vs. Govindrao Bhaurao Burgute and ors.
Court: Mumbai
Decided on: Aug-30-1991
Reported in: 1992(1)BomCR444
S.M. Daud, J.1. This is a petition under section 482 of the Code of Criminal Procedure, 1973, hereinafter referred to as 'the Code'.2. Petitioner and respondents Nos. 2 to 13 were Directors of a Provisional Board of Directors appointed by the Director of Sugar with the approval of the State Government. Respondent No. 1, hereinafter referred to as 'the complainant' is a political rival of the petitioner and possibly respondents Nos. 2 to 13 also. In 1981, the petitioner and respondent Nos. 2 to 13 were elected to the Board of Directors of the Sugar factory joined as respondent No. 14 to this petition. After the 5 year term of the Board was over., elections for electing the new Board of Directors were scheduled in December 1986. On 29th October 1986, the complainant came forth with a complaint to the Judicial Magistrate First Class, Barshi in the District of Sholapur, ascribing to petitioner and respondents Nos. 2 to 13 the commission of an offence punishable under section 406 r/w. 34 of...
Tag this Judgment!G.i.C. Employer' Sonal Vihar Co-operative Housing Sct. and Anr. Vs. Pa ...
Court: Mumbai
Decided on: Aug-30-1991
Reported in: 1992(2)BomCR235; (1992)94BOMLR930
D.R. Dhanuka, J.1. G.I.C. Employees' Sonal Vihar Co-operative Housing Society (hereinafter referred to as the plaintiff No. 1 society) and Mrs. Kusum Bhaskarao Gorule, sole proprietress of M/s. Chitralekha Builders, have filed Suit No. 1335 of 1988 for specific performance of agreement dated 28th April 1986, a copy whereof is annexed as Exhibit 'B' to the plaint, in respect of property bearing Survey No. 287 (part) C.T.S. No. 727 situate at Sarojini Naidu Road, Mulund, Bombay, and for various other reliefs. The defendants Nos. 1 to 52 in substance are the vendors of the said property. Defendant No. 53 M/s. Shreenath Builders is impleaded as party defendant at a subsequent stage.2. In this suit, the plaintiffs have taken out a notice of motion for an interim injunction restraining the defendants from creating any third party rights and/or dispossessing the 1st plaintiff and/or the 2nd plaintiff from the said property. The notice of motion taken out by the plaintiffs in this suit bears N...
Tag this Judgment!State of Maharashtra Vs. Espee Engineers and ors.
Court: Mumbai
Decided on: Aug-30-1991
Reported in: 1991(4)BomCR449
M.F. Saldanha, J.1. This is an appeal preferred by the State of Maharashtra and is directed against an order passed by the learned Vth Judicial Magistrate, First Class, Thane, in a prosecution at the instance of the Provident Fund Inspector. It is relevant to mention that this is the first of a group of 21 such cases, each of which cover a prescribed period which is not very relevant.2. The facts indicate that M/s. Expee Engineers, Unit No. 1, of which the two accused before the trial Court, who are father and son, are partners, were prosecuted on the ground that they had not paid the employees' contribution alongwith administrative charges to the insurance fund within 14 days of the close of the preceding month. The accused did not dispute the charge and pleaded guilty and the learned Magistrate convicted them and imposed a fine of Rs. 100/- in default R.I. for 10 days. The State of Maharashtra has preferred these appeals on the ground that the punishment awarded by the lower Court wa...
Tag this Judgment!Shyamrao Rajeshwarrao Potdukhe and ors. Vs. State of Maharashtra and o ...
Court: Mumbai
Decided on: Aug-30-1991
Reported in: (1991)93BOMLR727
H.D. Patel, J.1. The petitioners in each of the above petitions are owners of land situated at village Wadgaon, Tahsil and District Chandrapur. They are in possession of their respective lands. The respondent/State Government sought to acquire those lands by exercising powers under Section 41 of the Maharashtra Housing and Area Development Act, 1976 (hereinafter referred to as 'the Act').2. A notice dated 17th April, 1984 hence came to be published in the Official Gazette on 24th April, 1984. Individual notices to land holders and persons interested therein were alleged to have been served by the State Government. By this notice, the State Government called upon the persons whose names appeared in Column 5 of Part II of the Schedule, to show cause, if any, within a period of 30 days from the date of publication of the notice in the Official Gazette as to why the lands mentioned against their names in Part II of the Schedule should not be acquired for the purpose of construction of resi...
Tag this Judgment!Punjabhai P. Patel Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-29-1991
Reported in: (1992)LC476Tri(Mum.)bai
1. This is an appeal directed against the Order-in-Original No.1/Gold/90 dated 28.8.1990 passed by the Collector of Central Excise & Customs, Vadodara. In the said order, the Collector has ordered absolute confiscation of 349.800 gms of gold and imposed a penalty of Rs. 20,000/- on the appellant.2. Brief facts of the case are that on the basis of information received from the Income Tax Department, the officers of Gold Control Cell of Baroda Central Excise Collectorate, visited the appellants' premises. They found 4 gold coils not having any design and were not polished. They found that these were prepared by bending gold rods and the ends were not joined. The total weight of the four coils was found to be 349.800 gms. It was alleged that these gold coils were in primary form and hence possession/ownership/control of these items of primary gold was in violation of the provisions of the Gold (Control) Act. In the adjudication proceedings held by the Collector, the aforesaid order w...
Tag this Judgment!Esso Easters Industries Vs. United Commercial Bank and Another
Court: Mumbai
Decided on: Aug-29-1991
Reported in: 1992(2)BomCR384; [1993]78CompCas763(Bom)
A.A. Cazi J.1. This company application is made by the official liquidator for (a) directing the Commissioner for taking accounts to set aside the portion of workmen's dues of the sale proceeds in view of the provisions of section 529A of the Companies Act, 1956, and to keep it in separate account until the quantum of workmen's dues are ascertained and not to effect the disbursement of sale proceeds to the secured creditors until that time, and (b) in the alternative directing the secured creditors, i.e., the respondents herein to give an undertaking to this court that they would pay proportionate to their security such amounts as are found due and payable to the workmen's portion of the security as per provisions of sections 529 and 529A of the Companies Act, 1956. 2. I need only state the case of respondent No. 1 Respondent No. 1 had a security of the company's movable and immovable properties towards the amount which the company owed to respondent No. 1. Subsequently, on November 15...
Tag this Judgment!Kala Silk Factory Vs. Phankoo Bakas Yadav and ors.
Court: Mumbai
Decided on: Aug-29-1991
Reported in: 1992(1)BomCR102; (1994)IIILLJ247Bom
B.N. Srikrishna, J.1. By this writ petition under Article 227 of the Constitution of India, the petitioner has impugned the order of the Industrial Court dated 30th December, 1984 made in Appeal (IC) No. 94 of 1981 under the provision of the Bombay Industrial Relations Act, 1946 (hereinafter referred to as 'the Act').2. The petitioner is a silk textile mill covered by the provisions of the Act. The first respondent joined the petitioner's service on 21st Feb., 1972 as a printer. On 14th September, 1975, he applied for leave with wages of 22 days and additional 8 days without wages. He also applied for advance payment of wages in lieu of leave before he proceeded on leave. Though his application for leave was recommended by the General Superintendent of the Department, it was turned down by the authority competent to grant leave, who specifically informed the first respondent that he could not be granted leave, as, too may employees were on leave at the relevant time. He was also inform...
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