Mumbai Court March 1993 Judgments
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Commissioner of Income-tax Vs. V.G. Bhuta
Court: Mumbai
Decided on: Mar-29-1993
Reported in: (1993)115CTR(Bom)39; [1993]203ITR249(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 at the instance of the Revenue : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sums of Rs. 60,000 and Rs. 99,333 paid to the widows of the deceased partners did not constitute the assessee's income and was rightly excluded by the Appellate Assistant Commissioner from its total income ?' 2. The reference relates to the assessment year 1971-72. The assessee is an individual and an architect by profession. He was carrying on his profession in partnership with his father, Shri G. M. Bhuta, and one Shri M. K. Talpade as partners under the name and style of Messrs. G. M. Bhuta and Associates. Clause 6 of the partnership deed provided that the name and goodwill of the business would belong to Shri G. M. Bhuta absolutely. Clause 18 further provided that the firm would not s...
Maharashtra Electricity Board Vs. V. Dinkar Sadashiv Sane
Court: Mumbai
Decided on: Mar-29-1993
Reported in: (1993)IILLJ353Bom
ORDERPendse, J. 1. This is an Appeal preferred by Maharashtra State Electricity Board, a statutory corporate body established under Electricity (Supply) Act, 1948, to challenge the legality of Judgment dated January 10, 1991 delivered in Writ Petition No. 2273 of 1984. To appreciate the grievance of the appellant it is necessary to set out few facts which are not in dispute. 2. In the account section of the Appellant the hierarchy of the posts available is (i) Lower Division Clerk (ii) Upper Division Clerk (iii) Assistant Accountant (iv) Divisional Accountant and (v) Accounts Officers. It is not in dispute that promotion of an employee to the higher cadre is by rule of seniority-cum-merit. It is equally not in dispute that the post of Accounts Officer is not a selection post and that post is filled in form the cadre of Divisional Accountant by applying the rule of seniority-cum-merit. The respondent was appointed as an Assistant Accountant on April 1, 1963 and was promoted to the post ...
Daud Hasan Mhalungkar and anr. Vs. the State of Maharashtra
Court: Mumbai
Decided on: Mar-29-1993
Reported in: 1993(3)BomCR627; (1993)95BOMLR686
N.P. Chapalgaonkar, J.1.By this Criminal Appeal, the convicted accused Nos. 1 and 4 have challenged the order of conviction and sentence recorded against them by the learned Sessions Judge, Ratnagiri, on 7-3-1990 in Sessions Case No. 52 of 1978. Accused/appellant No. 2 is dead and therefore, we have to deal with accused/appellant No. 1 only.2. It is the case of the prosecution that one Khatija, a minor girl was living with her mother. Accused No. 1 had developed friendship with Khatija. It is also admitted that he had sexual intercourse with Khatija resulting in pregnancy. Khatija is alleged to have been removed from the lawful guardianship of her mother and taken to Bombay, where she is married with accused/appellant No. 1. Accused/appellant No. 4 is alleged to have helped in the kidnapping and subsequent marriage of accused No. 1 with Khatija. It is also alleged that accused No. 4 was holding a power of attorney authorising marriage of Khatija with accused/appellant No. 1. Admittedly...
Sunil Silk Mills Ltd. Vs. Dy. Commissioner of Income-tax
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-26-1993
Reported in: (1993)46ITD4(Mum.)
1. These appeals are directed against the common order of the Commissioner of Income-tax (Appeals) upholding the disallowance made under Section 43B. The assessee is a firm. It carries on the business of processing of cloth on job work basis. It derives the income only by way of processing charges in respect of grey cloth supplied by the customers. However, because the processing of cloth is considered to be manufacture for the purpose of levy of excise duty, the assessee had obtained a licence under the Central Excise Act on behalf of the customers, who were called Merchant Manufacturers. The Proforma to Trade Notice No. 55(MP) General (13)/ 1985 issued by the Bombay Collectorate of the Central Excise states that the Merchant Manufacturer namely, the customer authorises the processor namely, the assessee to manufacture the processed cloth on their behalf and to furnish the information relating to the price at which the goods are to be assessed to excise duty. It also contains an unde...
S.M. Mallewar and Others Vs. State of Maharashtra and Others
Court: Mumbai
Decided on: Mar-26-1993
Reported in: AIR1993Bom327; 2004(3)BomCR371; 1993(1)MhLj685
1. By these writ petitions filed under Art. 326 of the Constitution of India, the petitioners have impugned the statutory notification dated the 14th of September, 1992, bearing No. BPA-1088/ 1866/EXC-3, issued by the Government of Maharashtra under S. 139(1)(a) of the Bombay Prohibition Act, 1949, declaring the area of Gadchiroli district of the State 'as a dry district' by enforcing 'prohibition' throughout the district with effect from 2nd day of October, 1992 and follow-up and consequential orders issued by the Collector of Gadchiroli on 15th September, 1992 directing cancellation of subsisting licences expiring on 31st March, 1993 with effect from expiry of 15 days from the date of the impugned orders. Prior to issue of the impugned notification and the said orders, the petitioners in Writ Petition No. 2116 of 1992 were holding licences to sell country-liquor in Form Cl-III for the retail sale of country-liquor for the period 1st April, 1992 till 31st March, 1993. The basic facts ...
B. Tex Corporation Vs. Income-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Mar-24-1993
Reported in: (1993)46ITD61(Mum.)
1. These four appeals by the assessee are directed against the separate but similar orders of the learned Commissioner of Income-tax (Appeals) of even date, i.e., August 28, 1989, in relation to the assessment years 1979-80 and 1980-81. Two of the appeals challenge the penalties levied and confirmed under Section 271(1)(c) and the other two appeals challenge the penalties levied and confirmed under Section 273(2)(c) of the Act.2. The original return of income for the assessment year 1979-80 was filed on August 22, 1979, declaring a total income of Rs. 76,440. A revised return was filed on January 26,1986, declaring a total income of Rs. 2,18,860, which was further revised as per the return filed on January 30, 1986, declaring a total income at Rs. 2,36,540. For the assessment year 1980-81, the original return of income was filed on June 27, 1980, declaring the total income at Rs. 1,07,650. A revised return was filed on January 26, 1986, declaring a total income of Rs. 2,02,260, which ...
B. Tex Corporation Vs. Income Tax Officer.
Court: Mumbai
Decided on: Mar-24-1993
Reported in: (1993)46TTJ(Mumbai)668
ORDERG. K. ISRANI, J. M. :These four appeals by the assessee are directed against the separate, but similar, orders of the learned CIT(A) of even date i.e., 28th Aug., 1989 in relation to the asst. yrs. 1979-80 and 1980-81. Two of the appeals challenge the penalties levied and confirmed under S. 271(1)(c) and the other two appeals challenge the penalties levied and confirmed under S. 273(2)(c) of the Act.2. The original return of income for the asst. yr. 1979-80 was filed on 22nd Aug., 1979 declaring a total income of Rs. 76,440. A revised return was filed on 26th Jan., 1986 declaring a total income of Rs. 2,18,860, which was further revised as per the return filed on 31st Jan., 1986 declaring total income Rs. 2,36,540. For the asst. yr. 1980-81, the original return of income was filed on 27th June, 1980 declaring at Rs. 1,07,650. A revised return was filed on 26th Jan., 1986 declaring a total income of Rs. 2,02,260, which was further revised as per the return filed on 31st Jan., 1986 ...
Meena Narayan Idnani Vs. the Collector of Bombay and Others
Court: Mumbai
Decided on: Mar-23-1993
Reported in: AIR1994Bom47; (1993)95BOMLR354
1. This petition deserves to be disposed of finally at the stage of admission. The learned counsel on both sides are heard on this footing.2. Smt. Meena Narayan Idnani and her husband Mr. Narayan J. Idnani were joint holders of Licence FL II No. 233 for retail sale of foreign liquor. The said joint licence holders used to carry on business in partnership in the name and style of M/s. J. Vikram Sales (India)' at Shop No. 4 Laxmi RatanBuilding, L. H. Road (W), Mahim. The said joint licence was initially granted in the year 1975. Sometime in the year 1986, one of the joint licence-holders, i.e. the said Mr. Narayan, J. Idnani died. The petitioner, widow made an application to first respondent informing him of death of her husband and seeking amendment of the licence by deleting the name of the deceased therefrom. The application was granted by the authority on payment of amendment fee of Rs. 10/-. The said licence was in favour of petitioner alone from 1st April, 1989. At that time, the C...
Prakashkumar Nemichand Parakh and Others Vs. Collector of Nashik and O ...
Court: Mumbai
Decided on: Mar-23-1993
Reported in: AIR1994Bom94; 1993(3)BomCR46; (1993)95BOMLR357
ORDERA. P. Shah, J. 1. Whether Subjects Committee of a 'C' Class Municipal Council can consist of only one member is a short but interesting question which falls for our consideration in this writ petition under Article 226 of the Constitution of India.2. Igatpuri Municipal Council is a Class 'C' Municipal Council. In the elections, which were held in December, 1991, petitionersNos. 1 to 14 and respondents Nos. 3 to 18 were elected as members of the Municipal Council. For the year 1991-92, the Standing Committee consisting of ten members and various Subjects Committees consisting of three members each were formed. As the period of the Standing Committee and the Subjects Committees expired, the Collector of Nasik in exercise of powers under Section 65 of the Maharashtra Municipalities Act, 1965 (hereinafter referred as 'the Act') convened a special meeting of the Municipal Council on 23rd December, 1992 for the purposes of (i) determining the number of members of the Standing Committee;...
Dr. Ivo Barbosa Vs. Narayan Bandekar and Sons Pvt. Ltd.
Court: Mumbai
Decided on: Mar-23-1993
Reported in: [1996]86CompCas195(Bom)
ORDERG.D. Kamat, J.1. These two petitions are disposed of by a common order as the facts are similar and otherwise raise questions which are identical. 2. The petitioner claims to he a creditor of the company in the following circumstances. In Company Petition No. 18R of 1992, the petitioner claims a sum of Rs. 37,050 as arrears of rent In respect of two residential flats which had been granted on lease to the company, being the arrears of rent from June, 1989, to July, 1992. In addition to the arrears of rent a sum of Rs. 2,024,70 has been claimed by way of municipal taxes due and payable in respect of the demised flats and a further sum of Rs. 455 for water and electricity consumption charges, thus making a sum in an amount of Rs. 39,529.70. 3. In Company Petition No. 17N of 1992, the petitioner claims a sum of Rs. 20,081.20 as follows Rs.Arrears of rent from June, 1989, to July, 1992, being 19,760.00By way of municipal taxes 1,250.20For water and electricity consumption 106.004. Th...
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