Mumbai Court October 1992 Judgments
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Commissioner of Income-tax Vs. Nagpur Hotel Owners Association
Court: Mumbai
Decided on: Oct-15-1992
Reported in: [1994]209ITR441(Bom)
V.A Mohta J. 1. This is a reference at the instance of the Commissioner of Income-tax on the following two questions : '(1) Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal is correct in holding that the application in Form No. 10 under rule 17 of the I. T. Rules, 1962, could be filed even after the assessment is completed (2) Whether, on the facts and circumstances of the case, the Income-tax Appellate Tribunal is correct in holding that the I. T. Rules could not fix any time limit for submitting an application in Form No. 10 under rule 17 of the I. T. Rules, 1962?' 2. The assessee is an association of hotel owners of Nagpur. It is duly registered under the Societies Registration Act. Its objects are to co-ordinate the activities of hotel owners and to help them in every possible manner in their business. The assessee filed its return of income for the assessment years 1974-75 and 1975-76 in February, 1977. It had claimed exemption as a charitabl...
Sharadchandra Motiramji Balpande, Assistant Cashier, Government Milk S ...
Court: Mumbai
Decided on: Oct-15-1992
Reported in: 1993(1)BomCR120
A.A. Desai, J.1. The Government has set up a Milk Scheme at Nagpur to supply milk to retail consumers of the city through numerous distributing centres (milk booths). The In-charge of centres have to deposit the cash collection of daily sale proceeds to their respective Ward Cashier. The Ward Cashier has to make entries of cash collection in the prescribed 'posting form' with necessary particulars and to prepare a consolidated statement of recoveries, described as 'abstract' in two sets. With these documents, the Ward Cashier then used to deposit the amount with the Bank Duty Cashier in Accounts Section of the Head Officer of Milk Scheme. The Bank Duty Cashier, after due verification of cash and documents, is required to prepare his own abstract in duplicate (original for Compilation Section and second copy for Head Cashier). He has to make further necessary entries in the Cash Collection Register. The Bank Duty Cashier by preparing challans was then required to remit the amount to the...
Radheshyam Hardeo Nimodiya Vs. Court Receiver, High Court and ors.
Court: Mumbai
Decided on: Oct-15-1992
Reported in: 1993(2)BomCR137
P.D. Desai, C.J.1. The appellant claims that his father was inducted as tenant in the suit property by the Court Receiver appointed under the preliminary decree passed on 9th July 1935 in the suit filed by the second respondent for enforcement of the mortgage by sale of the mortgaged property, that is, the suit property. It is not in dispute that the Court Receiver was appointed with all powers under Order XL, Rule 1(d) of the Code of Civil Procedure. The Receiver took possession of the mortgaged property on or about 20th October 1936. The final decree for sale of the suit property was passed on 1st July 1937 and thereunder also the Court Receiver was continued in possession upto the time of completion of the sale thereof by the Commissioner i.e. The Commissioner for Taking Accounts.2. The suit property was thereafter auctioned in a revenue case by the Tahsildar, but the said auction sale was set aside. We are not concerned with those proceedings at this stage and no more needs to be s...
Nusaram Sambhaji Parishe Vs. Baba and anr.
Court: Mumbai
Decided on: Oct-15-1992
Reported in: (1992)94BOMLR642
B.V. Chavan, J.1. The applicant/husband has challenged the order of maintenance of Rs. 100 passed by the Second Additional Sessions Judge, Yeotmal in Criminal Revision No. 1/91 by allowing the said revision and setting aside the order of rejection of maintenance passed by JMFC, Kelapur.2. Non-applicant No. 1 Baba, who is a minor through his mother Shashikalabai filed Org. Criminal Case No. 30/86 under Section 125 Cr.P.C. for maintenance allowance from the present applicant on the ground that applicant Baba was the illegitimate son of the present applicant Nusaram. The allegation was that Shashikala mother of Baba had become a widow on the death of her husband and she was residing at village Ashta. According to her, applicant Nusaram was a rich agriculturist and while Shashikala used to go to his field for work, Nusaram developed illicit relationship with her as a result of which she remained pregnant and gave birth to a son Baba. She, therefore, filed original application for maintenan...
Ambrushi Govind Sawant Vs. Smt. Prabhawatibai Shankarrao Zebduke and o ...
Court: Mumbai
Decided on: Oct-15-1992
Reported in: (1992)94BOMLR554
M.F. Saldanha, J.1. The appellant, who was the complainant before the learned Judicial Magistrate, First Class, Barshi, in Regular Criminal Case No. 574 of 1979 has, after obtaining leave of this Court, preferred the present appeal which is directed against an order of acquittal, dated 7.11.1984. The complainant is the husband of a teacher who at the relevant time was working with 'Barshi Shikshan Prasarak Mandal, Barshi'. He alleges that certain malpractices were being committed by the institution in relation to the payment of salaries of the teachers and that they were, in fact, been paid lower amounts. According to the complainant, the school in question used to receive the full amount due on salaries from the Government and that the third copy of the statement which was used for the purpose of disbursing the amount showed lower figures after making some unauthorised deductions. The teachers were paid lower salaries than what they were entitled to and the difference, according to th...
Bihari Sanwalsingh Lulla Vs. the Municipal Corporation of the City of ...
Court: Mumbai
Decided on: Oct-14-1992
Reported in: AIR1993Bom155; 1993(1)BomCR660; (1992)94BOMLR716; 1992(2)MhLj1559
ORDERHalbe, J.1. This petition raises an important question about the powers of the Municipal Corporation under the Bombay Provincial Municipal Corporations Act, 1949 and that of Municipal Council under the Maharashtra Municipalities Act, 1965 about offering nominal bid of Re. 1 / - at the public auction of the property seized and attached for the recovery of arrears of municipal taxes. Under S. 156 sub-sec. (3) of the Maharashtra Municipalities Act, 1965 it is provided that 'it shall be lawful for the Council to offer a nominal bid in the case of any immovable property put up for auction, provided the previous approval of the Collector is obtained to such bidding.' Almost the identical provision is to be found in Chapter VIII of Appendix-IV of the Bombay Provincial Municipal Corporations Act, 1949 and the same is at R. 47, Sub-rule (7) in the said Chapter under title Taxation Rules (Collection of Taxes).2. The learned counsel for the petitioner has vehemently urged that exercise of th...
Commissioner of Income-tax Vs. Mirza Ataullaha Baig and Another
Court: Mumbai
Decided on: Oct-14-1992
Reported in: [1993]202ITR291(Bom)
Dr. B.P. Saraf J. 1. By this reference under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal, Nagpur Bench, Nagpur, has referred the following two questions of law to this court for opinion : '1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the assessee would be entitled to depreciation on trucks even though the said trucks were not registered in the assessee's name 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the assessee would be entitled to depreciation at 40 per cent. in respect of truck No. MHG 7405 which was purchased during the year under consideration ?' 2. The assessee was carrying on transport business. He purchased two trucks, namely, Nos. MHB 5375 and MHG 7586, for Rs. 70,000 and Rs. 1,01,388, respectively, during the accounting year. In respect of the first truck, he paid Rs. 35,000 on October 12, 1978, and...
Christopher Philips Cardoz Vs. the State of Maharashtra
Court: Mumbai
Decided on: Oct-14-1992
Reported in: 1993(1)BomCR380
H.H. Kantharia, J.1. This appeal arises from the judgment and order dated July 1, 1987 passed by the learned Additional Sessions Judge, Greater Bombay, in Sessions Case No. 494 of 1985 convicting the appellant-accused (hereinafter referred to as 'the accused') and sentencing him to suffer rigorous imprisonment for life for an offence of murder.2. The facts disclose that deceased Philips Cardoz had four sons, (i) the accused Christopher, (ii) Justin (P.W. 1) (iii) Anthony and (iv) Francis. Anthony was working in Saudi Arabia and Francis was staying in Yeshwant Nagar behind the Church in Vakola locality. And the deceased was staying in his house along with 2 sons i.e. the accused and prosecution witness Justin in Room No. 2, Anusayabai Chawl, Khandwala Compound, Datta Mandir Road, Vakola, Santacruz (East), Bombay. The said room was divided into three compartments in order to accommodate three families of the deceased, the accused and prosecution witness Justin. The front portion of the r...
Bhalchandra Shrikrishana Vaidya and anr. Vs. Smt. Saraswatibai Vinayak ...
Court: Mumbai
Decided on: Oct-14-1992
Reported in: (1992)94BOMLR287
V.P. Tipnis, J.1. By this petition the original judgment debtors are challenging the legality and correctness of the order, dated 29th August, 1991 passed by the learned Joint Civil Judge, Senior Division, Thane as the Executing Court by which order the learned Judge was pleased to grant application at Exh. 24 preferred by the decree holders and dismiss the application at Exh. 34 preferred by the judgment debtors. The learned Judge by the said order was further pleased to direct issuance of warrant of possession under Order XXI, Rules 35 and 36 of the property in suit bearing House No. 109/E and 111/A as shown in the certified copy of the Will along with the plaint at Exh. 69 in Special Civil Suit No. 47 of 1979.2. The respondents-original decree holders admittedly obtained a decree for possession of two houses as also some ornaments etc. In the Special Civil Suit No. 47 of 1979 filed by them against the present petitioners.3. It is also an admitted position that after the decree, the ...
Commissioner of Income-tax Vs. J.K. Chemicals Ltd.
Court: Mumbai
Decided on: Oct-13-1992
Reported in: [1994]207ITR985(Bom)
Mrs. Sujata Manohar, J. 1. The assessee-company was carrying on the business of manufacture of fertilisers. It had a factory at Wadala, Bombay, were it manufactured a fertiliser known as single super phosphate. The assessee contemplated setting up a unit at Saladipura in Rajasthan for production of a more concentrated type of the same fertiliser known as triple super phosphate. While the single super phosphate had the chemical composition of P2O5 having a concentration of 17 per cent., triple super phosphate has the same chemical composition of P2O5 but has a concentration of 51 per cent. 2. In connection with the setting up of this unit at Saladipura, the assessee obtained a project report from Messrs. Dorr Oliver (India) Ltd. and incurred an expenditure of Rs. 2,50,000. It also obtained, in the same connection, a market survey from Messrs. Fact Engineering and Design Organisation and incurred an expenditure of Rs. 1,20,000. This expenditure of Rs. 3,70,000 was disallowed by the Incom...
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