Mumbai Court December 1993 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Amar Dye-chem Ltd Vs. M.R. Bhope and ors.
Court: Mumbai
Decided on: Dec-07-1993
Reported in: 1994(3)BomCR436; [1994(68)FLR1160]
B.P. Saraf, J.1. By this writ petition, the petitioner Amar Dye-Chem Limited, have challenged the award dated 9th February, 1989 of the First Labour Court, Bombay in a reference under section 10(1) and 12(5) of the Industrial Disputes act in respect of the concerned workman. By the said award the Industrial Court decided against the petitioners the preliminary issue whether the enquiry was fair and proper and held that it was not fair and proper. 2. The facts of this case, briefly stated, are as follows : Sometime in October-November, 1981, there was serious Labour trouble at the factory of the petitioners at Shahad leading to lockout of the above factory and suspension of all manufacturing activities. Immediately after the issue of lock out notice dated 5.11.1981 in respect of the above factory, on 8.11.1981 there was a flash strike by the workers at the headquarters of the petitioners, which was later declared illegal by the Labour Court. A number of incidents took place at that time...
Bastiram Narayandas Maheshri Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Dec-07-1993
Reported in: (1994)117CTR(Bom)198
Sujata Manohar, J. 1. This income-tax reference relates to the assessment year 1964-65 for which the corresponding previous year is Samvat year 2019.2. The assessee-company herein is one of the leading manufacturers of bidis in the State of Maharashtra. Its head office is at Sinnar in Nasik district. The assessee has got a number of factories at Sangamner, Sinnar, Ahmednagar, Nizamabad, and other places and the villages surrounding each of these places. In all, the assessee claims to have 130 such factories. The assessee has several branches with the head office at Sinnar.3. During the relevant year the assessee manufactured two brands of bidis known as 'cock' and 'camel'. For each of these brands it manufactured two sizes of bidis 'chalu' (ordinary bidi of the usual size) and 'lavangi' (short bidis). The assessee also sold in the market certain bidis known as chhat bidis.4. Separate books of account for each of these branches were kept by the assessee. The bidis manufactured in the vi...
Jaenendrakumar Phoolchand Daftari Vs. Rajendra Ramsukh Mishra and ors.
Court: Mumbai
Decided on: Dec-07-1993
Reported in: 1994(4)BomCR628; (1993)95BOMLR618
N. Venkatachala, J.1. This appeal by Special Leave is directed against the judgment dated November 24, 1992 of the Bombay High Court, dismissing the appellant's writ petition in which he had impugned the orders of respondent Nos. 3 and 4 setting aside his election as Sarpanch of Seloo Gram Panchayat constituted under the Bombay Village Panchayats Act, 1958 (for short 'the Act').2. The appellant and respondent No. 1 were among the fifteen elected members of Seloo Gram Panchayat in the District of Wardha. They were the only contesting candidates in the election to be held for Sarpanch of that Panchayat on August 10, 1990 in the special meeting of the members convened for the purpose under the Bombay Village Panchayats {Sarpanch and Upa-Sarpanch) Election Rules, 1964 (for short 'the Rules'). That special meeting was presided over by respondent No. 2, Naib Tahsildar, who made the members to cast their votes in favour of either of the contesting candidates, by secret ballot. Respondent No. ...
Collector of Central Excise Vs. Midi Tools Pvt. Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-06-1993
Reported in: (1995)(80)ELT586Tri(Mum.)bai
1. This is an appeal from the Revenue against the Order-in-Appeal No.M/981/B. H-218/85, dated 12-9-1985 allowing the appeal of the respondent.2. The facts of the case are that the respondents filed a refund claim on 25-3-1983 covering the duty payments made during the period 1-4-1982 to 24-2-1983. The Asstt. Collector sanctioned the amount of Rs. 48,839/- as refund eligible within the period of limitation of 6 months and rejected the balance of the refund claim amounting to Rs. 64,456/- as time-barred, in the absence of duty payment under protest. The Collector (Appeals) however allowed the appeal of the respondents having regard to the Tribunal decision to the effect that in the case of eligibility for exemption under Notification 80/80, they would be knowing the liability only at the end of the financial year and accordingly the relevant date has to be taken at the close of the financial year 1982-83 and hence allowed the appeal of the respondents.The present appeal is from the Reve...
Commissioner of Income-tax Vs. Shri and Smt. Vasudeo V. Dempo
Court: Mumbai
Decided on: Dec-06-1993
Reported in: [1995]213ITR466(Bom); 1994(2)MhLj1637
ORDERMrs. Sujata Manohar, J. 1. This reference pertains to the assessment year 1975-76. The assessees, Shri and Smt. Vasudeo V. Dempo, are husband and wife, married under the custom of Goa and are governed by the Portuguese Civil Code. The Income-tax Officer completed the assessment of the income of the assessees as a body of individuals in respect of their income from other sources such as dividends, interest, etc., and capital gains. They had no income from house property. The assessees carried the matter in appeal to the Commissioner of Income-tax (Appeals) challenging their assessment in the status of a body of individuals. The Commissioner of Income-tax (Appeals) held that their assessment in the status of body of individuals was wrong in law. He, accordingly, cancelled the said assessment and directed the Income-tax Officer to assess both the members of the communion individually. The Revenue's appeal before the Tribunal was dismissed. The Tribunal observed that the case was cove...
Gopal Kadaji Mulay Vs. Subhadrabai Sakharanji Dhengekar
Court: Mumbai
Decided on: Dec-06-1993
Reported in: 1994(3)BomCR388
V.V. Kamat, J.1. Both the Courts have non-suited the petitioner completely eventhough he stated on oath that he was bed-ridden, unable to walk and, therefore, unable to participate in the litigation enunciated against him by his landlord for his eviction. He also supported his contention by examining his family doctor. Examination of a family doctor in a litigation is itself a rare occasion but this was not found as a rare occasion by the two Courts below. The petitioner examined himself and stated on oath that he was unable to attend the Court on the ground of illness, which put him down on his bed. He examined his medical practitioner who has rightly deposed on the basis of his medical papers that he treated him for a period of two months. The Trial Court disbelieved the petitioner and the evidence of the medical officer by reasoning which can not be considered on any standard of appreciation of evidence. The learned Trial Judge held that the doctor has supported the petitioner only ...
Shivaji S/O Maroti Wakde and ors. Vs. the State of Maharashtra
Court: Mumbai
Decided on: Dec-06-1993
Reported in: 1994(3)BomCR24
M.S. Vaidya, J.1. Rule made returnable forthwith by consent.2. Heard Mr. A.G. Godhamgaonkar, Advocate for the petitioner in Criminal Application No. 1258/1993 and Mr. S.N. Loya, Counsel for the petitioners in rest of the two applications. Heard Mr. A.S. Bajaj, learned A.P.P. for State in all the three Applications. Mr. Bajaj made available to us the police papers for investigation.3. A boy by name Vaijnath, whose age is shown to be about 18 years in the post-mortem examination notes, was found dead at about 8.00 a.m. on 15-8-1993 in a field at village Lasur. In connection with that death, the petitioners in the three petitions and two others are accused of the offence of murder and the offence punishable under section 3(1) & (X) of the Scheduled Castes and Scheduled Tribes (Prevention of Atrocities) Act. Out of six accused, one is already released on bail. Earlier two petitions bearing Nos. 1339/1993 and 1310/1993 were preferred by the present petitioners for bail, but they were dispos...
Tangerine Exports Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-03-1993
Reported in: (1994)49ITD386(Mum.)
1. This is an appeal by the assessee. They are a firm. During the relevant accounting period which ended on 31st March, 1990 the assessee-firm exported software to Moscow to the tune of Rs. 1,60,52,617. The assessee claimed exemption under Section 80HHC of the Income-tax Act, 1961 (referred as 'Act' for brief) in respect of their export earnings. It was denied by the Assessing Officer on the premises that the software which was exported by the assessee was neither "goods" nor "merchandise", which alone were entitled to this beneficial provision. On appeal, the learned CIT (Appeals) affirmed the above view. Hence the present appeal under Section 253 of the Act.2. This second appeal thus raises an interesting issue which although lies in a narrow compass.3. The fact that the assessee-firm exported Computer Software to Moscow to earn foreign exchange is not under dispute.4. The Computer programme so sold was recorded on tapes/discs, which were produced before us as sample and to show tha...
Somaiya Orgeno-chemicals Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Dec-03-1993
Reported in: (1994)117CTR(Bom)1; [1995]216ITR291(Bom)
Smt. Sujata Manohar, J.1. This income-tax reference under section 256(1) of the Income-tax Act, 1961, arises from two reference applications one at the instance of the assessee and one at the instance of the Revenue, which have been consolidated for the sake of convenience and in respect of which a common statement of the case has been filed. The relevant assessment year is 1974-75. The assessee, at the material time, carried on the business of producing rectified spirit out of molasses from sugarcane. After selling a portion of the rectified spirit manufactured by it, the balance was utilised by the assessee for in manufacturing acetic acid, acetaldehyde and acetic anhydride. In the course of manufacturing operations, these products have to be securely stored. Looking to the nature of these products, they have to be stored in special containers of high grade metallic content. Such storage tanks and vats are a part and parcel of the assessee's plant used in the business of manufacturin...
Shamrao Maruti Patil and anr. Vs. Smt. Shantabai Dattatraya Salokhe
Court: Mumbai
Decided on: Dec-03-1993
Reported in: 1994(4)BomCR432; (1994)96BOMLR260
B.P. Saraf, J.1. These writ petitions arising out of the orders passed by the Maharashtra Revenue Tribunal in proceedings initiated under the Bombay Tenancy and Agricultural Lands Act, 1948 (hereinafter referred to as 'the Tenancy Act') are between the same parties and involve identical questions of law and fact. As such, all these petitions are taken up together for hearing and disposal. 2. Writ Petition No. 1429 of 1983 :--The petitioners are tenants of a plot of land bearing Survey No. 362/1 (Gat No. 983) admeasuring about 31 acres. The respondent is the landlady. The Additional Tahsildar and Agricultural Lands Tribunal started inquiry under section 32-G of the Tenancy Act in respect of the above land and after hearing the parties, by order dated 7th June, 1975, fixed the purchase price of the said land. Aggrieved by the above order, the landlady applied to the Deputy Collector and Special Land Acquisition Officer (hereinafter referred to as 'the Appellate Authority'). Before the Ap...
- ‹ Prev
- 1
- 2
- 3
- 5
- Next ›
- Last »