Mumbai Court February 1993 Judgments
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Commissioner of Income Tax Vs. Presidency Co-operative Housing Society ...
Court: Mumbai
Decided on: Feb-22-1993
Reported in: (1993)112CTR(Bom)216
SMT. SUJATA MANOHAR, J. :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 of ...
Gammon India Pvt. Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Feb-19-1993
Reported in: [1993]202ITR986(Bom)
Mrs. Sujata Manohar, J. 1. The assessee company carries on business as civil engineers and contractors on a substantial scale. At the material time, the value of the assessee's completed contracts amounted to Rs. 1 1/2 to 2 crores and the value of its book profits ran into several lakhs of rupees. The reference pertains to the assessment years 1957-58 to 1960-61. The following two questions have been referred to us. While question No. 1 is common to all the assessment year 1957-58 to 1960-61, question No. 2 is only for the assessment year 1958-59 : '1. Whether an appeal to the Appellate Assistant Commissioner against the charge of penal interest was competent 2. Whether, on the facts and in the circumstances of the case, the sum of Rs. 1 lakh was rightly assessed as the income of the company ?' 2. In respect of question No. 1, we need not set out the facts in any detail because it is an accepted position that in view of the decision of the Supreme Court in the case of Central Province...
Detinners Pvt. Ltd. Vs. Assistant Collector of Central Excise
Court: Mumbai
Decided on: Feb-19-1993
Reported in: 1993LC38(Bombay); 1993(66)ELT161(Bom)
1. The Assistant Collector of Central Excise, filed Case No. 118/S of 1985 before Additional Chief Metropolitan Magistrate, Esplanade, Bombay, charging the petitioners for offences punishable under Sections 9(1)(a), 9(1)(b), 9(1)(bb), 9(1)(bbb) and 9(1)(c) read with Sections 9(1)(d) and 9(1)(i) of the Central Excises and Salt Act, 1944. The grave-man of the offence was that the accused evaded to pay excise duty and removed the goods in contravention of Rules and also failed to supply the information. The accused appeared before the Magistrate and pointed out that there is a dispute as regards liability of the petitioners to pay excise duty and dispute is pending in appeal filed before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The petitioners requested the Magistrate to stay the hearing of the complaint during the pendency of the proceedings before the Tribunal. The Magistrate declined to do so and that has given rise to the present petition. 2. Shri Vyas, le...
Bhaskar Aayyar Kaunder Vs. the State of Maharashtra
Court: Mumbai
Decided on: Feb-18-1993
Reported in: AIR1993Bom110; 1993CriLJ2761; 1993(2)MhLj1261
Saldanha, J. 1. A new facet touching the aspects of expediency and safe custody that are pre-requisites of the procedure prescribed under Section 52 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (hereinafter referred to as 'the N.D.P.S. Act') has been thrown open for consideration in this appeal. Briefly stated, it has been demonstrated that a sealed sample, which was in the custody of the officer incharge of the Palton Road Police Station, was taken out of safe custody and as per the entry in the outward register, put in transit for being delivered to the Chemical Analyser on 6-2-1987 as per the outward register entry of the Police Station. The certificate of the Chemical Analyser indicates that it was received by hand-delivery in Bombay after a gap of as many as five days, that is to say, on 11-2-1987. There is no explanation whatsoever on record as to what happened to the packet during this period of five days. The question that is posed is as to whether this delay con...
Commissioner of Income-tax Vs. Smt. Sairabanu
Court: Mumbai
Decided on: Feb-18-1993
Reported in: [1993]203ITR145(Bom)
ORDERU.T. Shah, J. 1. These two references involving a common issue are disposed of together for the sake of convenience. The common issue involved is whether certain income could be included in the total income of the assessee. 2. The assessee is an individual and a well-known film artist. The assessment years are 1972-73 and 1973-74 and the relevant previous years are corresponding financial years ended on March 31, 1972, and March 31, 1973, respectively. 3. It appears that the assessee had a permanent assignment with Messrs Caprica Film Enterprises Private Ltd. As per the terms of the agreement entered into between the assessee and the said company, the assessee's services were made available to the said company for which the said company had agreed to pay a remuneration of Rs. 80,000 per annum to the assessee. The said company had undertaken to enter into agreement with film producers directly and receive all the payments. The said company is being assessed by the First Income-tax ...
Maharashtra State Road Transport Corporation Vs. S.V. Naik and Others
Court: Mumbai
Decided on: Feb-18-1993
Reported in: 1993(2)BomCR575; (1993)IILLJ373Bom; 1993(1)MhLj721
1. The petitioner is the Maharashtra State Road Transport Corporation ('Corporation'). By this writ petition, it has challenged the order of the Industrial Court of Maharashtra, Bombay, on a compliant of unfair labour practice under item 4(a), (c) and (d) of Schedule II and item 9 of Schedule IV of the Maharashtra Recognition of Trade Union and Prevention of Unfair Labour Practices Act, 1971 (MRTU & PULP Act). By the said order, the Industrial Court allowed the complaint of the Trade Union and set aside the order of the petitioner Corporation reverting the employee concerned, during the the period of probation, from the post of Senior Clerk to Junior Clerk on the ground that there was not express provision in the Service Rules or Regulations for keeping a promote on probation and, as such, the very condition of putting the concerned employee at the time of promotion on probation was beyond the powers of the Corporation. 2. The relevant facts, briefly stated, are as follows : One Mrs. L...
Jet Air Private Ltd. and anr. Vs. Employees' State Insurance Corporati ...
Court: Mumbai
Decided on: Feb-18-1993
Reported in: 1993(3)BomCR42; (1993)95BOMLR838; (1999)IIILLJ180Bom; 1993(2)MhLj1720
ORDERB.P. Saraf, J.1. The first petitioner ('Petitioner' hereafter), is a Company incorporated under the Companies Act, 1956. It acts as the General Sales Agents of various International Airlines. It has offices at several places in (India) including Bombay. At these offices, the petitioner carries on the activities which are similar to those carried on by the Airlines themselves in their own offices. In other words, the petitioner carries on the business of handling passengers and cargo on behalf of the different airlines as their General Sales Agents, which functions, in the absence of the agency of the petition company, such airlines themselves would have performed. The activities of the petitioner company also consist of assisting travel agents to get confirmations of passage and cargo space, co-ordinating marketing strategies of the airlines concerned and rendering requisite services to the passengers coming from abroad. For rendering all these services, the petitioner company get...
National Textile Corp (Mah-north) Ltd. Vs. Rashtriya Mill Mazdoor Sang ...
Court: Mumbai
Decided on: Feb-18-1993
Reported in: 1993(2)BomCR589; (1994)ILLJ345Bom
S.H. Kapadia, J.1. This Appeal has been preferred by National Textile Corporation (Maharashtra North) against judgment of the learned Single Judge dated November 16/20, 1990 in Writ Petition No. 2338 of 1985 by which the Writ Petition filed by respondents Nos. 1 to 4 stood allowed and a direction was given to the effect that the National Textile Corporation the appellants herein, were liable to pay the provident fund contributions for the period 1965 to 1972 in respect of employees who ceased to be members of the Provident Fund on death, retirement etc. (hereinafter referred to as 'the outgoing employees') after April 1, 1974, being the appointed date under Sick Textile Undertaking (Nationalisation) Act, 1974.2. The facts giving rise to this Appeal lie within a very narrow compass.(a) In the year 1965, United Mills Nos. I to V came under the management of the Authorised Controller under Section 18-A of the Industries (Development and Regulations) Act, 1951. The said Controller managed ...
Smt. Gangabai W/o Gangadhar Agrawal Vs. Travellers' Lodge, Gondia and ...
Court: Mumbai
Decided on: Feb-18-1993
Reported in: 1994(3)BomCR86
A.D. Mane, J.1. The petitioner filed an application before the Rent Controller under Clause 13 (3)(ii), (vi) of C.P. & Berar Letting of Houses and Rent Control Order, 1949 against the respondents. That application was granted on 5-2-1986. The same was also confirmed in Appeal on 10-3-1987. The respondents however, filed their review appeal on 23-3-1987 inter alia seeking review of the order dated 10-3-1987. One of the grounds raised for review is that one of the partners of the respondent firm who died during the pendency of the application has not been represented by his legal representatives, and therefore, the order becomes a nullity. That contention was accepted and the order in appeal was reviewed by order dated 25-5-1987 by which the matter stood remanded to the Rent Controller so as to enable the petitioner to bring on record the legal representatives of deceased partner Jadaben on record and to decide the application afresh according to law. That order of review application is ...
Datta Mahadev Wadile Vs. State of Maharashtra
Court: Mumbai
Decided on: Feb-18-1993
Reported in: II(1993)DMC96
Ashok Agarwal, J.1. The appellant is original accused No. 1. He claims to impugn the order of conviction and sentence imposed upon him by learned Addl. Sessions Judge, Pune, on 4th June, 1986 in Sessions Case No.93 of 1986. By the said order he has been acquitted of the offence under Section 306 of the Indian Penal Code but has been convicted for the offence under Section 498A of the Indian Penal Code. For the offence under 498-A of the IPC he has been sentenced to suffer rigorous imprisonment forgone year and to pay a fine of Rs. 500/- in default to suffer further rigorous imprisonment for two months.2. By the very same order, accused No. 2 has been acquitted for both the charges under Section 306 as also under Section 498A of the Indian Penal Code.3. The case of the prosecution, in short, as under :--Mangal was married to the accused about two years prior to the date of the incident. The incident in question occurred on 28th July, 1985 at about 9.00 p.m. when Mangal sustained burn in...
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