Mumbai Court November 1992 Judgments
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Commissioner of Income-tax Vs. Ace Builders Pvt. Ltd.
Court: Mumbai
Decided on: Nov-19-1992
Reported in: [1993]202ITR324(Bom)
Dr. B.P. Saraf, J. 1. By this reference under section 256(1) of the Income-tax Act, 1961, made at the instance of the Commissioner of Income-tax Appellate Tribunal has referred the following question of law to this court for opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the Income-tax Officer's interpretation regarding the agreement dated March 4, 1971, was erroneous and that he was wrong in assessing a profit of Rs. 1,75,000 in the assessee's hands for the assessment year 1972-73 ?' 2. The reference relates to the assessment year 1972-73. The previous year of the assessee which was incorporated on October 29, 1970, and ended on June 30, 1971. The company's main object was to acquire the business carried on in the name of 'Ace Builders', a firm and to engage in the business of builders, general contractors, etc. Under clause 13 of the memorandum of association of the company it could enter into any agreement for sha...
Commissioner of Income-tax Vs. Jaya Hind Industries (P.) Ltd.
Court: Mumbai
Decided on: Nov-19-1992
Reported in: (1992)94BOMLR627; [1993]201ITR934(Bom)
Dr. B.P. Saraf J.1. By this reference under section 256(1) of the Income-tax Act, 1961, made at the instance of the Commissioner of Income-tax, the Income-tax Appellate Tribunal, Poona Bench, Poona, has referred the following question of law to this court for opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the legal expenses incurred by the assessee in defending the appeal filed by Messrs. Bajaj Auto Ltd. in the Supreme Court challenging the order of the Company Law Board ordering the transfer of shares of Messrs. Bajaj Auto Ltd., to the assessee, were revenue expense ?' 2. The assessee is a private limited company which derives its income from the business of manufacturing auto spare parts, managing agency commission and dividend. The assessment year is 1971-72 and the accounting period is the period ended on December 31, 1970. The assessee was holding 5,852 shares of Messrs. Bajaj Auto Ltd. It acquired further share...
Shri Krishna Petro Yarns Ltd. Vs. Union of India
Court: Mumbai
Decided on: Nov-19-1992
Reported in: 1993(3)BomCR313; 1995(75)ELT753(Bom)
S.P. Kurdukar, J.1. This group of 36 writ petitions involves a common question as regards interpretation and scope of Section 61(2) of the Customs Act, 1962 (for brevity 'Act'). All these petitions were notified on board under the caption 'Matters for Interest on Duty & DEEC Scheme'. We heard Counsel for the parties in all these petitions. 2. The question involved in these writ petitions is as under :- 'On importation of goods under OGL if the importers had kept the same in the warehouse under Section 59 of the Act and after expiry of statutory period of three months if they clear the goods under the Advance Licence issued under DEEC scheme, whether such importers are liable to pay interest on the amount of duty which was assessed and ascertained on the date of warehousing until the goods is cleared under Section 68 of the Act [excluding the free period of three months].' In all these writ petitions, facts are almost identical. For the purpose of this judgment we may set out facts of W...
R. Ganeshan Vs. Union of India (Uoi) and ors.
Court: Mumbai
Decided on: Nov-19-1992
Reported in: 1993(1)BomCR346; (1994)IILLJ851Bom
Ashok Agarwal, J.1. An order, passed on the January 11, 1989, by the Presiding Officer of the National Industrial Tribunal, Bombay under Section 10 (1)(c) read with Section 12(5) of the Industrial Disputes Act ( hereinafter, for the sake of brevity, referred to as 'the Act') refusing to make a reference, is impugned in the present petition. 2. The petitioner joined the service of Air India, the third respondent herein, with effect from March 10, 1978 as an Assistant Flight Purser. An incident took place on January 5, 1980 while the petitioner was on duty on a flight proceeding from Bombay to London via Kuwait. It is alleged that the petitioner molested a minor girl Miss. Jain, a passenger on the flight. On the February 5, 1980 a chargesheet was submitted against the petitioner. On October 8, 1980 an order of dismissal from service was passed against the petitioner. On the very day the third respondent filed an application under Section 33(2)(b) of the Act for grant of approval to the o...
Salubai Bhagwan Choudhari and anr. Vs. State of Maharashtra
Court: Mumbai
Decided on: Nov-19-1992
Reported in: I(1993)DMC616
M.F. Saldanha, J.1. The two appellants who are the mother-in-law and the husband of the deceased wife Lata stand convicted for offences under Section 306 read with Section 34 I.P.C. and Section 498-A read with Section 34 I.P.C. in respect.of which they were awarded rigorous imprisonment for three months and to pay a fine of Rs. 1000/- in default rigorous imprisonment for one month under the first head and rigorous imprisonment for three months and to pay a fine of Rs. 1000/- in default rigorous imprisonment for one month under the second head of charge. The prosecution alleged that the deceased Lata on 5-4-1984 at about 2.00 p.m. set fire to her clothes and she had sustained extensive burn injuries. Her dying declaration was recorded on that night in which she stated that it was because of the harassment from the mother-in-law that she had committed .suicide. The Police arrested the husband and both the parents and charge-sheeted them but the Learned Trial Judge acquitted the father on...
Prabhakar Menka Shetty Vs. V.S. Ramamurthy, Commissioner of Police for ...
Court: Mumbai
Decided on: Nov-18-1992
Reported in: 1993(2)BomCR3; (1993)95BOMLR40; 1993CriLJ1981
V.A. Mohta, J.1. This is a Habeas Corpus Petition by the brother of Shri Surendra Shetty a detenu detained under the National Security Act (N. S. Act) by an order of detention dated 5-3-1992. 2. Following points are raised by Shri Shirodkar learned counsel for the petitioner. I. Opening paragraphs 1 to 3 of the grounds of detention indicate that (a) the detenu was externed from the limits of Greater Bombay and Thane Districts for a period of two years under the Bombay Police Act. (b) He was detained under the N.S. Act in the year 1984 and 1986.. These paragraphs are also grounds upon which subjective satisfaction of detaining authority is based. The orders of externment and detention were subsequently quashed they were not brought to the notice of the detaining authority. They have the potentiality of the influencing the subjective satisfaction of the Detaining Authority one way or the other and hence this feature vitiates the order of detention. II. There has been an inordinate and u...
Commissioner of Income-tax Vs. P.M. Mehra
Court: Mumbai
Decided on: Nov-18-1992
Reported in: [1993]201ITR930(Bom)
Dr. B.P. Saraf, J. 1. By this reference under section 256(1) of the Income-tax Act, 1961, made at the instance of the Commissioner, the Income-tax Appellate Tribunal, Bombay Bench has referred the following question to us for opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in law in holding that the words 'completed service' occurring in section 10(10) of the Income-tax Act, 1961, should be interpreted to mean an employee's total service under two different employers including the employer other than the one from whose service he retired for the purposes of the calculation of the period of years of his completed service, provided he was not paid gratuity by the former employer ?' 2. The assessee is an individual and the relevant assessment year is 1974-75. The previous year is the financial year ending on March 31, 1974. During this financial year, the assessee retired from service from the firm of Messrs. Danfoss (India) Limited of whic...
Tata Engineering and Locomotive Co. Ltd. Vs. Union of India
Court: Mumbai
Decided on: Nov-18-1992
Reported in: 1993(64)ELT171(Bom); (1995)IIILLJ603bBom
Pendse, J. 1. The controversy in this petition stands concluded by decision of Division Bench to which one of us (Pendse, J.) was a Party and reported in : 1991ECR93(Bombay) , Tata Engg. & Locomotive Company Ltd. v. Union of India. Only few facts are required to be stated to appreciate the grievance of the petitioners. The petitioners are manufacturers of motor vehicles and inter alia manufacture motor vehicle chassis liable to payment of excise duty under Tariff Item 34-I(3) of the Central Excise Tariff. The specifications were filed by the petitioners and price lists were approved on that basis. 2. The Superintendent of Central Excise served show cause notice dated February 7, 1986 upon the petitioners to explain why short payment of duty to the tune of Rs. 41,53,426.17 during the period commencing from April 1985 and ending with September 1985 should not be recovered. The show cause notice recites that the petitioners have contravened the provisions of Rule 9(1) read with Rule 173(F...
Rajati D/O Duraisamy Modilal Vs. the State of Maharashtra and ors.
Court: Mumbai
Decided on: Nov-18-1992
Reported in: 1994(1)BomCR247
B.N. Deshmukh, J.1. Rule in Writ Petition No. 2779 of 1992 and Writ Petition No. 2780 of 1992, returnable forthwith. The learned Assistant Government Pleader waives service on behalf of the respondents in both these petitions. Rule taken up for hearing along with Writ Petition No. 1431 of 1992 and Writ Petition No. 1478 of 1992.2. These four petitions raise common question of law based on the interpretation of Rules of Admission framed by the State Government for admission of students to the First Year M.B.B.S. Course for the year 1992-93. All the four petitioners in these petitions had applied for admission to the First Year M.B.B.S. Course broadly in the category of Wards of Serviceman and Ex-Servicemen, for whom reservation of seats in Government Medical Colleges in the State is provided for under the said Rules for Admission.3. The main part of the relevant Rule B(3) which is required to be considered is to the following effect :'Out of the above seats one seat per institution shal...
State of Maharashtra Vs. Hasmukh Hargovind Shah
Court: Mumbai
Decided on: Nov-17-1992
Reported in: 1993CriLJ1953
1. The State of Maharashtra, through this appeal has assailed the correctness of an order of acquittal passed against the respondent in Criminal Appeal No. 280 of 1982 by the learned Additional Sessions Judge, Greater Bombay, on 22-8-1985. The respondent-accused was the original accused No. 3 and was put on trial along with five other accused persons before the learned Additional Chief Metropolitan Magistrate, 40th Court, Girgaum, Bombay. The six accused stood charged with having committed offence punishable under the provisions of the Imports and Exports (Control) Act and the Customs Act. 2. Briefly stated, it was alleged that the accused No. 3 who is the present respondent and who was working in Dubai at the relevant time had along with the remaining accused been parties to an ingenious method of smuggling various foreign items into the country. The prosecution contended that accused No. 3 used to dispatch parcels by sea, to certain destinations via Bombay and that the routing of the...
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