Mumbai Court October 1993 Judgments
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The State of Maharashtra Vs. Solanki Jewellers and ors.
Court: Mumbai
Decided on: Oct-04-1993
Reported in: 1994(3)BomCR171
S.W. Puranik, J. 1. All these three appeals can be disposed of by this common judgment since they arise out of the same order passed in Criminal Case No. 19438 of 1990 by the Chief Judicial Magistrate, Pune on 12-8-1981.2. Initially, the firm M/s. Solanki Jewellers of Pune along with its two partners were prosecuted for the offences under section 55 read with sections 85 and 87 of the Gold Control Act, 1968 before the Court of Chief Judicial Magistrate, Pune in Criminal Case No. 19438 of 1990 on the allegation that on the material date 28th April, 1973 when the Inspector, Gold Control and Central Excise visited the firm premises it was noticed that the accused were in possession of gold and gold ornaments in excess of the quantity referred to in their books of account and consequently the firm and its partners had failed to make proper entries during the period 24.4.1973 to 28.4.1973 in respect of the gold ornaments purchased or transferred by them in their business transactions. The c...
Heal Well Pharmaceuticals Vs. Collector of C. Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-01-1993
Reported in: (1994)(45)ECC32
1. This is an appeal against the order in appeal passed by the Collector of Central Excise (Appeals) - vide order in appeal No.GS/368/B-I/93, dated 11-5-1992.2. The facts of the case are that the appellants are manufacturers of drugs. They inter alia manufacture Pediatric drops for children. They bring in plastic droppers with markings in "ML" from outside, which are duty paid. They filed a declaration under the modvat scheme declaring this item as an input used in or in relation to the manufacture of final product- "Pediatric drops". However, this was objected to by the Department on the following grounds: 3. These droppers are separately kept in the cartons alongwith sealed bottles of pediatric drops. These droppers are neither used in the manufacture of the Pediatric drops nor used in relation to the manufacture of the final product. Several show cause notices were issued and they were adjudicated by the Asstt. Collector by disallowing the Modvat credit of duty paid on plastic drop...
Canara Bank Vs. Mahadeo Appa Phadatare and Others
Court: Mumbai
Decided on: Oct-01-1993
Reported in: AIR1994Bom291; 1995(2)BomCR359
ORDERMukherjee, C.J.1. The appellant-Bank filed the suit, out of which the instant appeal arises, in the Court of the Civil Judge (Senior Division), Pune, for recovery of a sum of Rs. 54,679/- from the three respondent's as balance due (including interest) on account of various agricultural loans given to respondents Nos. 1 and 2. The suit was ultimately decreed against respondents Nos. 1 and 2 and they were directed to pay the above amount with further interest at the rate of 5% per annum on the principal amount of Rupees 28,000/- from the date of the suit till the date of payment. The suit, however, was dismissed as against respondent No. 3. Aggrieved by the rate of interest allowed by the learned trial Judge the Bank has filed the instant appeal. Since no cross-objection or cross-appeal has been filed by the respondents Nos. 1 and 2 against the decree, the only question that falls for our decision in this appeal is whether the decree so far as it relates to the rate of interest is l...
Commissioner of Income-tax Vs. Jivanlal Lalloobhai and Co.
Court: Mumbai
Decided on: Oct-01-1993
Reported in: (1994)122CTR(Bom)259; [1994]206ITR548(Bom)
Dr. B.P. Saraf J. 1. By this reference under section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue, the 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 justified in their finding that the activities of the assessee, a clearing forwarding and shipping agent, constitute a profession within the meaning of Sub-paragraph II of Paragraph C of Part I of the First Schedule of the Finance Act, 1976, and the Finance (No. 2) Act of 1977 ?' 2. The assessee is a registered firm. It is engaged in the business of clearing, forwarding and shipping of goods. The income of the assessee for the assessment year 1976-77 (the corresponding previous year being the accounting year ended on December 31, 1975), was Rs. 1,73,985. The income for the next assessment year 1977-78 (the corresponding previous year being the accounting year ended on December 31, 1976),...
Commissioner of Income-tax Vs. Piem Hotel Pvt. Ltd.
Court: Mumbai
Decided on: Oct-01-1993
Reported in: [1994]209ITR616(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, there was material for holding that the business had been set up before October, 1972 ?' 2. On March 31, 1968, the assessee was incorporated as a company to carry on, inter alia, the business of running a hotel. The business of the said hotel was ultimately set up. The hotel is known as 'President Hotel'. The assessee actually commenced its business of running the hotel in April, 1973. During October, 1972, to March 31, 1973, the assessee incurred expenditure of Rs. 3,96,431 concerning the aforesaid business commenced in April, 1973. The assessee claimed deduction of the said expenditure during the course of assessment proceedings pertaining to the assessment year 1974-75. The relevant previous year ended on March 31, 1974. The above...
Commissioner of Income-tax Vs. Sandoz (India) Ltd
Court: Mumbai
Decided on: Oct-01-1993
Reported in: [1994]206ITR385(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 for opinion : 'Whether, on the facts and in the circumstances of the case, the asset, viz., the approach road to the premises of the research and development laboratories, was expenditure of a capital nature on scientific research related to the business carried on by it within the meaning of section 35(1)(iv) of the Income-tax Act, 1961 ?' 2. The assessee is a company. The business of the assessee is that of manufacturing pharmaceutical dye-stuffs and pesticides. In its return of income under the Income-tax Act, 1961 ('the Act'), for the assessment year 1975-76, the assessee claimed deduction under section 35(1)(iv) of the Act of a sum of Rs. 26,984 expended by it on the construction of approach road to the premises of its research and development laboratories. This claim was disallowed by the Income-tax Of...
Mafatlal Fine Spg. and Mfg. Co. Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Oct-01-1993
Reported in: (1994)117CTR(Bom)246; [1994]206ITR578(Bom)
ORDER FOR WHICH PLACED AFTER 1-12-1973Held :The cut off date '1-12-1973' assumes utmost importance in view of the provisions contained in s. 16 of the Finance Act, 1974, which permits allowance of development rebate only on those machineries for which orders had been placed before 1-12-1973. In this case the orders for the purchase of accessories were placed after 1-12-1973. That being so, it was clearly beyond the cut off date specified in s. 16 of the Finance Act, 1974. The claim for development rebate in respect thereof was, therefore, liable to be rejected. Further, the admitted position is that the original order placed by the assessee for purchase of plant and machinery before 1-12-1973 did not include the accessories in question for which a separate order was placed by the assessee after 1-12-1973, and in that view of the matter it is not covered by s. 16(1)(c) of the Finance Act, 1974. Conclusion :Date in which order was placed being beyond cut off date specified in s. 16(c) of...
M.S. Patel and Company Vs. Workmen Represented by Asson. of Engineerin ...
Court: Mumbai
Decided on: Oct-01-1993
Reported in: [1994(68)FLR413]; (1994)IILLJ1093Bom
A.V. Savant, J. 1. Heard Dr. Chandrachud for petitioner and Shri. Ganguli for respondent no. 1. 2. This is a petition against the interim order dated 12th July 1993 passed in a pending reference no. 168 of 1990 by the industrial Court, Bombay. Under the said interim order the petitioner-company is directed to give the financial benefits to the remaining 34 workmen on their giving the necessary undertaking under protest. It has been further clarified that if such benefit is given to the said workmen as per the said interim order, it will be subject to the final outcome of the matter and any such amount will stand adjusted towards the arrears, if any, found due under the Award. 3. Since the petition is against an interim order as above, I need not go into the facts in great details. While I am inclined to expedite the hearing of the said reference, my reason for refusal to interfere with the said order are as under. 4. It appears that an earlier settlement dated 14th November 1986 came t...
Shrichand Girdharilal Batra Alias Shrichand Girdharilal Punjabi and or ...
Court: Mumbai
Decided on: Oct-01-1993
Reported in: 1994(2)BomCR190
B.V. Chavan, J.1. The appellants who are the heirs of the original claimant as well as the deceased assured, Girdharilal Batra have filed the present first appeal against the judgment and decree passed by the City Civil Court, Bombay, dismissing their suit with costs in respect of the life insurance claim to the tune of Rs. 23,000/- against the respondent - Life Insurance Corporation of India.2. The relevant facts which give rise to this appeal are thus :Deceased Girdharilal Batra had taken out a policy on his life for a sum of Rs. 20,000/- on 12th April, 1961. The said Girdharilal was admitted to Bhatia General Hospital, Bombay on 15th October, 1961. He was under the treatment of Dr. Raheja, an expert visiting Bhatia General Hospital. However, the said Girdharilal expired on 23rd October, 1961. The cause of death as reported by the Hospital authorities on the death certificate was from Agranulocytosis and Aplastic Anaemia. Dayawanti, who was the wife of the deceased Girdharilal and no...
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