Mumbai Court February 1992 Judgments
Universal Ferro and Allied Vs. Inspecting Assistant
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Feb-28-1992
Reported in: (1992)41ITD427(Mum.)
1. This appeal by the assessee arises out of the order dated 20th January 1988 of the Commissioner of Income-tax (Appeals) for the assessment year 1984-85.2. The assessee is a company. For the assessment year 1984-85, its previous year ended on 30th September 1983.3. The first issue in the assessee's appeal relates to disallowance of a provision of Rs. 64,65,084 and a loss claimed on account of valuation at Rs. 77,46,668. The Assessing Officer found that, in the profit and loss account, the assessee has debited a sum of Rs. 64,65,084 as "liability on unfulfilled export obligations". The facts relevant to this claim are that the assessee was granted industrial licence to manufacture 45,000 metric tons of ferro manganese/silico manganese per annum with an obligation to export the entire production during the first ten years. Subsequently, the industrial licence was amended whereby the assessee was obliged to export 50 per cent of the production of 45,000 metric tons per annum during the...
Tag this Judgment!Gajanan Mohanlal Sikchi Vs. State of Maharashtra and anr.
Court: Mumbai
Decided on: Feb-28-1992
Reported in: 1993(1)BomCR147; (1992)94BOMLR254
H.D. Patel, J.1. The petitioner having been convicted in the year 1975 was sentenced to imprisonment for life for offence under section 302 of the Indian Penal Code. He is undergoing the sentence in Central Prison, Nagpur. By this petition the petitioner seeks to challenge the punishment imposed upon him for the prison offence which he is said to have committed on 4-11-1987. It is alleged that on the said date the petitioner was found to be in possession of a currency note of Rs. 10/- during his personal search. From the averments in the petition as well as from the counter-affidavit, it is clear that the punishment awarded for committing the prison offence was forfeiture of 60 days remission which the prisoner had already earned. Besides this forfeiture of 30 days of yearly remission and 7 days of monthly remission was also inflicted upon the petitioner. The net effect of the punishment was that the petitioner lost 97 days of remission which he had already earned or would become due a...
Tag this Judgment!Noorkhan Rahimatkhan Pathan Vs. State of Maharashtra
Court: Mumbai
Decided on: Feb-28-1992
Reported in: 1993(3)BomCR443
D.J. Moharir, J.1. The appellant here was charged initially under section 376 of the I.P.C. (and thereafter, alternatively though, under section 354 I.P.C.) for committing rape on an young woman. He, however, came to be convicted for attempt to commit rape under section 376 read with section 511 I.P.C. Upon conviction he was sentenced to R.I. for 2 years and a fine of Rs. 500, in default to suffer further R.I. for a period of 8 months. 2. The incident occured almost 12 years ago from this date. The accused Noorkhan residing in the Kamalanagar Slum (Zopadpatti) of Dharavi, is a dealer in scrap. He has a small hut in the slum area. The hut, however, has a loft also where a lot of scrap which constitutes his stock in trade, is stored. At the relevant time in July 1981 the accused had in his employment two persons by name Shaikh Mehmood Dilwarkhan and Babu Bhankar. It is the prosecution case that the accused had also employed the victim in this case, Govindammal, wife of one Gemini Ganesh,...
Tag this Judgment!inspecting Assistant Vs. Reliance Textile Inds. Ltd.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Feb-27-1992
Reported in: (1992)43ITD165(Mum.)
1. This is an appeal filed by the revenue. The first ground of appeal is reproduced below: On the facts and in the circumstances of the case and in law, the learned CIT (Appeals) erred in deleting the addition of Rs. 15,80,94,850 made by the IAC (Assessment) on account of suppression of production by showing higher wastage of raw materials by relying on the examination of Sri Sasidharan, Dy. Collector of Audit and of Sri B. Prasad, Chief Chemist for Central Excise on 7-10-1987. The CIT (Appeals) further erred in not giving an opportunity to the IAC (Assessment) to cross-examine Sri Sasidharan and Sri B. Prasad thereby contravening the provisions of Rule 46A of the IT Rules.2. The assessee-company manufactured synthetic fabrics from yarn. These activities were carried out at its plant at Ahmedabad. The previous year for the plant in Ahmedabad was the calendar year ending 31-12-1983. The assessee-company also had a unit at Sidhpur in Gujarat where blended yarn and cloth were manufacture...
Tag this Judgment!Reserve Bank of India Vs. Bank of Credit and Commerce International (O ...
Court: Mumbai
Decided on: Feb-27-1992
Reported in: [1993]78CompCas207(Bom)
D.R. Dhanuka, J.1. The judge's summons raises the following questions for consideration of this Court : (1) Whether the amount of 'margin money' deposited by the applicant with the Bank of Credit and Commerce International (Overseas) Ltd. in pursuance of the mandate contained in the godliness issued by the Reserve Bank of India to secure payments to be made by the bank under its letters of credit opened at the instance of the applicant in favour of the foreign exporter is impressed with the trust in favour of the applicant-depositor to the extent of the unutilised amount and the said amount is refundable in full to the applicant-depositor (2) Whether the relationship between the applicant and the bank in respect of the amount so deposited is an ordinary relationship of debtor and creditor and the amount of margin money in this case in liable to be treated as a part of the general asset of the bank available for distribution amongst all its creditors in the event of the bank being woun...
Tag this Judgment!State of Maharashtra Vs. Vasant Shankar Mhasane and Another
Court: Mumbai
Decided on: Feb-27-1992
Reported in: 1994(1)BomCR84; 1993CriLJ1134; I(1992)DMC424
Saldanha, J. 1. To what extent would instances of ill-treatment of a wife, repeated over a period of time and of a nature sufficiently serious, justify a conviction under S. 498A of the Indian Penal Code, is the central issue canvassed before us in this appeal. After an amendment of the Indian Penal Code and the introduction of S. 498A with effect from 25-12-1983, cruelty, which is likely to drive a woman to commit suicide or to cause grave injury to life, limb or health (whether mental or physical) of the woman, is an offence inviting a sentence which could extend to 3 years' rigorous imprisonment and a fine. It was at one time contended that the definition of 'cruelty' is rather vague and omnibus and that, therefore, S. 498A of the Indian Penal Code is violative of Art. 14 of the Constitution of India inasmuch as it conferred arbitrary powers on the Police as well as on the Courts, but this contention has been repelled by the Delhi High Court in the case of Inder Raj Malik v. Sunita ...
Tag this Judgment!Mohamed Yakoob Noor-mohammad Ansari Vs. State of Maharashtra
Court: Mumbai
Decided on: Feb-27-1992
Reported in: 1993(3)BomCR481
S.M. Daud, J.1. This appeal takes exception to the conviction and sentence recorded against the appellant for the commission of an offence punishable under section 20(b)(ii) of the Narcotic Drugs and Psychotropic Substances Act, 1985, hereafter referred to as 'the Act'.2. A police force led by P.S.I. Jadhav and including Head Constable Pathan was patrolling the Divansha Darga area of Bhiwandi City on 8-12-1987. Near a water pond in the compound of the Darga, the party came across the appellant who showed signs of alarm. Suspecting something amiss, they caught the appellant and searched his person. In the course of this search, they came across a plastic bag containing 25 charas capsules. The same were attached under a panchnama which is at Exhibit 6. The appellant was brought to the police station along with the property where Head Constable Pathan wrote a report which is at Exhibit 8. An offence was registered and the attached property sent to the Forensic Science Laboratory. The cert...
Tag this Judgment!Jindal Strips Ltd. Vs. Union of India
Court: Mumbai
Decided on: Feb-26-1992
Reported in: 1992(60)ELT203(Bom)
V.A. Mohta, J.1. Rule, returnable forthwith. The respondents waive service. Heard parties. 2. The petitioner Company is an importer and actual user of raw materials like H. R. Coils, Work Rolls for manufacturing of Cold Rolled Coils/Strips etc. The Company had entered into confirmed contracts with foreign suppliers for import of the above raw materials and had opened irrevocable Letters of Credit in their favour, prior to 23rd December 1991 from which date Sec. 59A of the Customs Act, 1962 ('the Act') has come into force. Sec. 59A inter alia makes it mandatory to deposit 50% of the assessed duty on the goods to be entered for customs bonded warehousing. The petitioner contends that, that part of the said provision (i) is violative of Articles 19(1)(g) and 265 of the Constitution, and (ii) cannot have retrospective operation and, therefore, will have no application to the goods covered by the contracts finalised before 23rd December 1991. 3. We see no substance in either of these conten...
Tag this Judgment!Kiran Sizing Vs. Iqbal Ahmed KamruddIn and anr.
Court: Mumbai
Decided on: Feb-26-1992
Reported in: (1993)IIILLJ665Bom
B.N. Srikrishna, J.1. This Writ Petition, under Article 227 of the Constitution of India, impugns an order of the First Labour Court, Thane dated 3.1.1985, refusing to set aside an exparte order dated 22nd April, 1981 made in Application (PWA) No. 191 of 1978, exercising jurisdiction as the Authority under the provisions of the Payment of Wages Act.2. The facts material for disposing of the present petition are as follows:3. On 10.4.1978 the First Respondent issued a notice to the Petitioner-Employer alleging therein that he was an employee of the Petitioner's establishment at Bhiwandi and that he was entitled to certain amounts under the provisions of certain statutes which were alleged to have been wrongfully withheld from him. The Petitioner-Employer, by its reply dated 14th April, 1978, controverted all the allegations in the said notice. It denied that the first Respondent had been or was employed in its Industrial Establishment or that the first respondent was entitled to any amo...
Tag this Judgment!iqbal Ahmed KamaruddIn Vs. P.L. Majumdar and anr.
Court: Mumbai
Decided on: Feb-26-1992
Reported in: (1993)IIILLJ571Bom
B.N. Srikrishna, J.1. This Writ Petition, under Articles 226/227 of the Constitution of India, impugns an Award of the first Labour Court, Thane dated 30th October, 1984, made in Reference (IDA) No. 42 of 1979 under the provisions of the Industrial Disputes Act, 1947 (hereinafter referred to as the Act).2. Though the petition is styled as a petition under Articles 226/227 of the Constitution of India, in my view, it can be properly treated as a petition under Article 227 of the Constitution of India and I have done so.3. The Petitioner raised an Industrial Dispute that he was a workman employed in the industrial establishment of the Second Respondent and alleged that he had been wrongfully dismissed with effect from 25.9.1979. He demanded reinstatement in service with full back wages and continuity of service with effect from 25.9.1979. His industrial Dispute came to be processed in accordance with the Act and ultimately resulted in a reference to the First Labour Court, Thane, marked ...
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