Mumbai Court October 1993 Judgments
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Shaikh Abdul Rafi Abdul Aziz and anr. Vs. Aspy Beharam Talathi and anr ...
Court: Mumbai
Decided on: Oct-22-1993
Reported in: 1994ACJ749; 1994(1)BomCR712
M.F. Saldanha, J.1. This group of writ petitions essentially challenges an order dated 1st August, 1990, passed by the learned Member, Motor Accident Claims Tribunal, Satara, permitting the restoration of six compensation applications that had been dismissed for default as early as on 8th September, 1986. Strange as it may seen the order restoring those applications has been challenged by the original owner of the vehicle and the issues involved have been seriously canvassed. A few dates would be material.2. On 1st September, 1984 an accident took place near Being Village, Taluka-Vai, District-Satara and the claim for compensation arises in relation to this incident. On 27th March, 1985 notices were directed to be issued to the present petitioners and to the Insurance Company who is the respondent No. 2. The record indicated that upto 27th February, 1986 the notices were returned unserved, no steps were taken by the claimants for service and that the claimants as well as their Advocate...
Kelvinator of India Ltd. Vs. Blue Star Ltd.
Court: Mumbai
Decided on: Oct-21-1993
Reported in: [1995]82CompCas101(Bom)
M.S. Rane, J.1. The petitioners, Kelvinator of India Limited, have filed this petition seeking winding up of the respondent-company, Blue Star Limited, on the ground that the said company is unable to pay the debts. According to the petitioners, the debts are to the extent of rupees one crore forty-three lakhs odd plus interest. On perusal of the pleadings, the petition, the affidavit in reply and the rejoinder filed and on submissions across the Bar by counsel for the respective parties, it is gathered that the petitioners and the respondent-company have business dealings for quite some time. The petitioner are manufacturers of refrigerators and they have been marketing the said product trough the respondent company on the terms and conditions as agreed upon by the parties. It is noticed that initially the warranty period was for seven years which was further extended by mutual agreement for 15 years. 2. The pleadings reveal that there were various other terms in the nature of underst...
Conwood Cement Co. Pvt. Ltd. Vs. M.G. Bagle and ors.
Court: Mumbai
Decided on: Oct-21-1993
Reported in: 1994(2)BomCR554
Sujata Manohar, J.1. The petitioners are a private limited company incorporated under the Companies Act, 1956. The company has its registered office at Goregaon (E), in Greater Bombay. It has a factory at village Dhansar, Taluka Palghar, District Thane in the State of Maharashtra. At the material time, the petitioners were engaged in production and manufacture of cement.2. The State of Maharashtra by its Resolution dated 5th of January, 1980, Industries, Engineering and Labour Department published a Policy relating to the dispersal of industries in the backward regions of Maharashtra under a scheme known as the Modified Package Scheme of Incentives of 1979. The Scheme was designed to achieve dispersal of industries outside the Bombay-Thane-Pune belt. The Modified Package Scheme of Incentives, 1979 (hereinafter referred to as the 1979 Scheme) was to remain in operation from October 1, 1979 to March 31, 1983. Under the Scheme various areas were designated as falling under Groups A, B, C ...
Kishan S/O Hanmantrao Bhosale Vs. the State of Maharashtra and anr.
Court: Mumbai
Decided on: Oct-21-1993
Reported in: 1994(3)BomCR555
N.P. Chapalgaonker, J.1. This application raises a question about the scope of section 195 of the Code of Criminal Procedure, 1973. The question is whether bar created by section 195 would apply when offence is in respect of a document produced before Sub-Divisional Magistrate in support of an application for appointment as a Police Patil under the Maharashtra Village Police Act, 1967.2. Kashinath Manikrao Surnar filed a complaint in the Court of Judicial Magistrate (First Class) at Ahmedpur, alleging that accused Kishan Hanmantrao Bhosale has submitted a fabricated school leaving certificate showing that he has passed IXth Standard examination in support of his claim for appointment as Police Patil before the Sub-Divisional Magistrate, Udgir. It is alleged that the document produced certifies that accused has taken education in that school from 15th June, 1966 to 11th June, 1967, whereas the school itself was established in the year, 1969. Therefore, it was alleged that he has committ...
Raj Freight Carriers Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-20-1993
Reported in: (1995)(75)ELT718Tri(Mum.)bai
1. There is a delay in filing the appeal. The applicants are transport carriers, whose truck has been ordered confiscation for alleged transportation of certain goods without payment of duty. The applicants have not been issued with a show cause notice and even the copy of the order in original has not been addressed to them and hence they were not aware of the requirement of filing the appeal. When the stay application of M/s. Aey Gee Bros, from whose factory the goods alleged to have been removed in the truck was heard, the Tribunal did not go into the argument of the ld. advocate with regard to the liability of the truck to confiscation on the ground that they are not the owners of the truck. Now they have filed the appeal alongwith the condonation application submitting that since the truck owned by them has been seized and no show cause notice has been issued and even no order in original has been endorsed to them, they seek for condonation of delay in filing the appeal.2. Shri M...
Commissioner of Income-tax Vs. Associated Cement Co. Ltd.
Court: Mumbai
Decided on: Oct-20-1993
Reported in: [1994]206ITR396(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 has referred the following question of law to this court at the instance of the Revenue : 'Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal has rightly held that the assessee is entitled to weighted deduction under section 35B of the Income-tax Act, 1961, in respect of the expenditure of Rs. 3,95,625 incurred by it on payment of salaries and allowances to its staff engaged in the installation of cement plant in Kuwait ?' 2. The controversy in this case pertains to assessment year 1971-72. The assessee-company carries on the business of manufacture and sale of cement. It also acts as miners, metallurgists, builders, contractors, engineers, merchants, importers and exporters and deals in property of all kinds. In the course of its business, the assessee also undertakes investigations to discover places where cement can be...
Madhusudan Gordhandas and Co. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Oct-20-1993
Reported in: [1994]209ITR888(Bom)
D.R. Dhanuka J.1. By this reference under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has referred the following question of law to this court for its opinion : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the assessments made on the assessee in the status of association of persons for the assessment years 1966-67 and 1967-68 ?' 2. For the reasons briefly indicated hereinafter, we answer the question against the assessee and in favour of the Revenue. We hold that the finding of fact arrived at by all the authorities below that the assessee was a member of an association of persons is correct. We also hold that the Tribunal and the authorities below applied the relevant principles laid down by the judgments of the Supreme Court while deciding this question and the order of the Tribunal does not suffer from any legal infirmity. 3. Let us summarise the material facts. 4. At all material times, the Fr...
Century Enka Ltd. Vs. Collector of Central Excise and
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-19-1993
Reported in: (1994)(69)ELT44Tri(Mum.)bai
1. This appeal is directed against the Order-in-Appeal No. 4915/87 BCH, dated 19-11-1987 of the Collector of Customs (Appeals), Bombay, confirming the Order-in-Original No. VIII (Cus.)16-151/TS/86-6246, dated 3-9-1986 of the Assistant Collector of Central Excise, Pune III, rejecting the claim of the appellants for refund of Rs. 6,81,351.94 being the differential duty paid on 15-11-1985 for clearance of DMT during the period from 24-10-1985 to 31-10-1985.2. The appeal was initially heard on 26-3-1992, when the order was reserved. The Id. JDR, then appearing for the Respondent, however, filed Misc. Application C/Misc./42/92-Bom. in the evening of 26-3-1991, after the hearing was over but the order was kept reserved, contending that the view expressed on an identical issue by the Tribunal, was already challenged before the Supreme Court, and the said court had granted a stay against the said order, and pleaded that this matter may, therefore, be kept in abeyance pending the final decisio...
Rashtriya Chemicals Fertilizer Ltd. Vs. Fertichem S.A.
Court: Mumbai
Decided on: Oct-19-1993
Reported in: 1994(2)BomCR423; (1994)96BOMLR803
M.S. Rane, J.1. Point of considerable significance arises for consideration with regard to the power of the court to pass interim orders in the proceedings adopted for challenging the awards rendered by the Arbitrator, in the context of provisions of Section 18, of the Arbitration Act, (hereinafter referred to as 'the said Act' in brief. 2. The matter is before this court in some what peculiar circumstances which would require appraisal. 3. The petitioners M/s. Rashtriya Chemicals and Fertilizers Ltd. have filed the petition herein under Section 30, of the said Act, challenging the award dated 8th March, 1995 made by the two Arbitrators against them and in favour of 1st Respondents, a company registered under the laws of Geneva and carrying on business at geneva, Switzerland for the sum of US $ 2,25,000 together with interest at the rate 18% p.a. plus a sum Rs. 1,00,000/- on account of cost, which has been admitted on file of this Court. 4. After admission the respondents have presente...
Associated Cement Co. Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Oct-19-1993
Reported in: [1994]210ITR69(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, at the instance of the assessee, has referred the following questions of law to this court for its opinion :'1. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal has rightly disallowed the claim of the assessee for weighted deduction under Section 35B of the Income-tax Act, 1961, in respect of the prospecting expenses in Bhutan amounting to Rs. 2,11,000 ? 2. Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal has rightly disallowed the claim of theassessee for development rebate amounting to Rs. 3,15,000 under Section 33(6) of the Income-tax Act, 1961 ?' 2. The assessee-company carries on the business of manufacture and sale of cement. It also carries on business as miners, metallurgists, builders, contractors, engineers, merchants, importers and exporters and deals in property o...
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