Mumbai Court February 1993 Judgments
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Commissioner of Income-tax Vs. Dharamchand L. Shah Overruled
Court: Mumbai
Decided on: Feb-23-1993
Reported in: [1993]204ITR462(Bom)
U.T. Shah, J.1. In this reference, the Revenue is challenging the action of the Income-tax Appellate Tribunal (the Tribunal), in cancelling the penalty imposed under section 27(1)(c) of the Income-tax Act, 1961 (the Act). The respondent (hereinafter referred to as the 'assessee'), is an individual. The assessment year is 1971-72 and the relevant previous year is the financial year which ended on March 31, 1970, in respect of the item with which we are concerned in this reference. 2. The facts in brief are that, on June 18, 1970, the assessee along with an accomplice, was apprehended by the customs authorities and gold biscuits with foreign markings weighing 400 tolas were found on his person. When interrogated by the customs authorities, the assessee admitted that the said gold belonged to him. In the course of the income-tax assessment proceedings, however, the assessee resiled from his earlier stand and contended that he was not the owner of the gold. The Income-tax Officer (the ITO)...
Kanti Bhattacharya and ors. Vs. K.S. Parmeshwaran, anr.
Court: Mumbai
Decided on: Feb-23-1993
Reported in: 1994(3)BomCR100
Bhimrao N. Naik, J. 1. This is a petition under Article 227 of the Constitution of India which seeks to challenge the judgment and decree passed against the petitioners on the ground of non-payment of rent under the provisions of the Bombay Rent Act.2. Few facts which are relevant for the purpose of this petition are as follows:3. One K.K. Bhattacharya the father of the present petitioners and the husband of original defendant - Smt. Usha Rani Devi, was admittedly the tenant of Block No. 1, Bhaskar Bhuvan, Plot No. 222, Sir Bhalchandra Road, Matunga, Bombay 19. Respondents Nos. 1 and 2 are the landlords. K.K. Bhattacharya died on 21st December, 1966, leaving behind his wife Usha Rani Devi and the present petitioners and one deceased Geeta. It appears that at the time of the death of K.K. Bhattacharya all the petitioners including deceased Usha Rani Devi was residing in the suit house as the members of his family. It is not in dispute that the rent was paid by Usha Rani Devi and on some...
Smt. Pushpalata, Wife of H. Rajeev Admanthaya Vs. State of Maharashtra ...
Court: Mumbai
Decided on: Feb-23-1993
Reported in: 1993(2)BomCR639
D.R. Dhanuka, J.1. This petition must be finally disposed of at the stage of admission. The learned Counsel on both sides are heard on this footing.2. The basic facts and the basic issues concerning this writ petition are identical with the basic facts and issues in Writ Petition No. 391 of 1993. I have allowed the said petition. For the reasons briefly indicated hereinafter and briefly set out in my judgment and order dated 23rd February, 1993 in the above referred writ petition this petition is allowed. Having regard to the facts of this case, Court exercises its Constitutional jurisdiction and grants relief to all the victims of injustice placed in identical situation as the petitioner as indicated below.3. The 2nd respondent granted a licence in favour of the petitioner's father to sell country liquor in Form CL-III under Rule 24 of the said 1973 Rules sometime in the year 1974. The petitioners father died on or about 18th December, 1980, leaving behind him the petitioner and her m...
Rambhai N. Patel Vs. Kesar Singh Baidwan and ors.
Court: Mumbai
Decided on: Feb-23-1993
Reported in: (1993)95BOMLR228
S.P. Kurdukar, J.1. By this petition under Article 226 of the Constitution of India, the petitioner seeks to challenge the notification, dated July 24, 1992 revoking appointment of the petitioner made by the 1st Respondent.2. The 1st Respondent (Administrator) in exercise of his powers under' Section 17 of the Daman and Diu (Administration) -Regulation, 1987, vide notification, dated 8th November, 1991 appointed the petitioner as Counsellor of the new Pradesh Committee of Union Territory of Daman and Diu with immediate effect. Vide Note, dated 9th July, 1992, swearing-in was also to be held on 31st July, 1992. However, the Administrator on 24th July, 1992 (see Ex. C) revoked the order of appointment of the petitioner. It is this notification which is the subject-matter of challenge in this petition.3. From the above narration of the facts, it is clear that the petitioner's appointment came to be revoked vide notification, dated 24th July, 1992 (Ex. C), before swearing-in took place.4. ...
Commissioner of Income Tax Vs. Presidency Co-operative Housing Society ...
Court: Mumbai
Decided on: Feb-22-1993
Reported in: 1993(2)BomCR583; [1995]216ITR321(Bom); 1993(1)MhLj738
Smt. Sujata Manohar, J. 1. A common question of law arises in these IT Reference. For the sake of convenience, we are setting out the facts of IT Ref. No. 64 of 1978. 2. The assessee is a co-operative society registered under the Bombay Co-operative Societies Act, 1925. The society took on lease certain lands in Juhu-Vile Parle from the Bombay Housing Board constituted under the Bombay Act 49 of 1948 for the purpose of building houses for its members. The Housing Board originally acquired lands admeasuring 426 acres and 23 gunthas for the purpose of building residential houses. It developed the land and laid out roads and provided other amenities. Instead of directly allotting the plots to various individuals for the purpose of constructing houses, the Housing Board gave permanent leases in favour of 14 co-operative housing societies formed for the purpose of allotment of house sites to their members. The assessment-society and the other societies who are the assessees under the group ...
Commissioner of Income-tax Vs. Pittie Charitable Trust
Court: Mumbai
Decided on: Feb-22-1993
Reported in: [1994]207ITR1053(Bom)
Smt Sujata Manohar, J.1. The assessee is a public charitable trust. The trustees of the trust received by way of a donation, fixed deposit receipts with Messrs. Raja Bahadur Motilal Mills Ltd. from certain donors towards the corpus of the trust fund. The assessee claimed that the provisions of section 13(2)(a) or 13(2)(h) were not attracted in this case. This contention was rejected by the Income-tax Officer. The Appellate Assistant Commissioner agreed with the Income-tax Officer in this regard. The Tribunal, however, has held that these provisions are not attracted in the case of the assessee. Hence, the following question is referred to us under section 256(1) of the Income-tax Act, 1961 : 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the trust did not violate the provisions of section 13(2)(a) or section 13(2)(h) and in holding as a consequence that the question of considering whether section 13(4) applies would not arise for...
Trustees of Mangaldas N. Verma Charitable Trust Vs. Commissioner of In ...
Court: Mumbai
Decided on: Feb-22-1993
Reported in: (1993)112CTR(Bom)209; [1994]207ITR332(Bom)
Smt. Sujata Manohar, J.1. The above reference applications raise a common question of law relating to the interpretation of section 13(2)(h) of the Income-tax Act, 1961, as in force at the relevant time. The assessment years concerned in all these references are from 1971-72 up to 1974-75. For the sake of convenience, we are setting out the facts only in respect of the Income-tax Reference No. 298 of 1978. The relevant facts in respect of the other reference are similar. Some of these reference are at the instance of the assessee while some are at the instance of the Revenue. 2. Facts in Income-tax Reference No. 298 of 1978 : The assessee is a public charitable trust. The trust was created on January 18, 1963, by an indenture of trust executed by late Shri Mangaldas N. Verma, as a settlor, settling Rs. 1,00,000 on trust for public charitable purposes. On March 6, 1964, the trust has received and accepted 3,000 fully paid equity shares of Rs. 100 each of Caprihans (India) Pvt. Ltd. as a...
Abaji Daulata Yadav, Since Deceased by His Heirs and ors. Vs. Dhondira ...
Court: Mumbai
Decided on: Feb-22-1993
Reported in: 1994(3)BomCR60; (1993)95BOMLR810
P.S. Patankar, J.1. There is one religious trust by name `Bhairav-Dev' situate at village Gulumb, Taluka Wai, District Satara. The appellants are the beneficiaries thereof. The respondents 1 to 5, and 10 to 12 are the original trustees of the said trust. The said trust is registered under the Bombay Public Trusts Act, 1950 (hereinafter referred to as `the Trust Act'). The trustees i.e. respondents 1 to 5 sold three survey numbers admeasuring about 81/2 acres to respondents 6 to 9. The said sales came to be challenged on behalf of the appellants. The appellants sought consent under section 51 of the Trust Act and the Charity Commissioner granted the same on 24-1-1969. The appellants therefore filed the suit in the District Court at Satara inter alia praying that the properties which were sold to respondents 6 to 9 be recovered and the sales which are effected in their favour be declared as invalid.2. The respondent No. 4 died on 4-7-1973. He was a hereditary trustee. A change report was...
Shri Mavji Mulji Merchant, Through His Son and Executor Vs. State of M ...
Court: Mumbai
Decided on: Feb-22-1993
Reported in: 1993(3)BomCR220
B.P. Saraf, J. 1. The dispute in this writ petition relates to the non-agricultural assessment ('N.A. Assessment') made by the Additional Tahsildar, N.A. II, Andheri (W), Bombay in respect of land admeasuring 1608.1 sq.mtrs. comprised in TPS-II, Plot No. 27 CTS 184 of village Andheri, Taluka Andheri, District B.S.D. belonging to the petitioner which has been confirmed on appeal by Sub-Divisional Officer, Bombay Suburban District, Old Custom House, Yard, Fort, Bombay and on Revision, under section 257 of the Maharashtra Land Revenue Code, 1966, by the Additional Commissioner, Konkan Division, Bombay. The petitioner has challenged the assessment mainly on two grounds :1. That the Maharashtra Land Revenue Code, 1966, under which the assessment in question has been made, does not apply to the land in question in as much as the said land, according to the petitioner, falls within the 'City of Bombay' to which the provisions of the Code are not applicable by virtue of section 1(2) thereof.2....
Janab Salehbhai Saheb SafiyuddIn Vs. the Municipal Corporation of Gr. ...
Court: Mumbai
Decided on: Feb-22-1993
Reported in: 1993(3)BomCR282
B.N. Srikrishna, J.1. This is a writ petition under Article 226 of the Constitution of India, which impugns a Notice of Termination dated 19th March, 1982 issued by the First respondent-Corporation to the petitioner and another Notice dated 23rd November, 1982, issued by the First respondent to the petitioner, under section 105B of the Bombay Municipal Corporation Act, 1888 (hereinafter referred to as 'the Act'), and all further proceedings consequent thereupon. The Notice under section 105-B by the Bombay Municipal Corporation Act proposes to take over possession and management of a burial ground, known as 'Dawoodi Bohra Cemetery' at Sewri, which is presently managed by the petitioner and other trustees of a trust.2. The petitioner is a citizen of India, a member of the Dawoodi Bohra Muslim Community and the Head Amil of Bombay appointed by the Dai-ul-Mutlaq, the religious head of the Dawoodi Bohra Community. The petitioner is the Mukasir-e-Dawat, who ranks, in the religious hierarchy...
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