Mumbai Court June 1993 Judgments
Legal Heir of Late B.S. Gajra Vs. Second Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jun-30-1993
Reported in: (1993)47ITD255(Mum.)
1. All these appeals by the assessees arise out of orders passed in the wealth-tax assessments of different assessees for the assessment years 1980-81 to 1982-83 and assessment year 1980-81 under the Gift-tax Act, 1958. All these appeals were heard together and are being disposed of by a consolidated order for the sake of convenience.2. The assessee, Shri Indur S. Gajra, was partner along with four others in a partnership business run under the name and style of M/s.Elve Corporation. The aforesaid partnership was evidenced by a partnership deed dated 1st July 1967, which was amended on 16th November 1975 and on 24th October 1975. On 1-7-1978, the limited company by name Gajra Gears Pvt. Ltd., entered into this partnership.The assessee and the other partners, other than the company, were directors of Gajra Gears Pvt. Ltd. The existing partners relinquished 10% of profit sharing ratio in favour of the limited company. The conditions were the losses and appreciation in the value of all t...
Tag this Judgment!Rajasthan Spinning and Weaving Mills Ltd Vs. Union of India
Court: Mumbai
Decided on: Jun-30-1993
Reported in: 1993(67)ELT57(Bom)
Pendse, J.1. The petitioners are a public limited company incorporated under the Companies Act and carries on business of exports of textiles and other articles. The Government of India, Ministry of Commerce by circular dated June 13, 1986 decided to grant cash compensatory support on export of certain textile items both to quota countries and non-quota countries. The quota countries are those in respect of whom a certain quota is settled. The items which a country desires to import are known as quota items. It is open for the exporter to send quota items as well as non-quota items both to countries which are quota countries or non-quota countries. It is not in dispute that in respect of export of blended yarn, cash compensatory support was not available upto September 22, 1988. 2. On September 22, 1988, Government of India published circular inter alia providing that cash compensatory support on export of blended yarn will be permitted at the rate of 8% on FOB value. This cash compens...
Tag this Judgment!New Standard Engg. Co. Ltd. and ors. Vs. Union of India (Uoi) and ors.
Court: Mumbai
Decided on: Jun-30-1993
Reported in: (1994)IILLJ341Bom
Pendse, J.1. By this petition filed under Article 226 of the Constitution, the petitioners sought relief of quashing order dated November 12, 1982 passed by respondent No. 3 declining to grant permission sought by the petitioner by application dated August 16, 1982 under Section 25- N(1)(c) of Industrial Disputes Act. The petitioners also challenge vires of the provisions of Industrial Disputes (Amendment) Act, 1976. The grava-man of the complaint of the petitioners was that the respondent No. 3 declined to grant permission to the petitioners to retrench the employees without any just and reasonable cause.2. As regards the validity of the Act, the issue no longer survives in view of decision of the Supreme Court reported in Workmen of Meenakshi Mills Ltd. v. Meenakshi Mills Ltd, and Anr. Shri Puri, learned counsel appearing on behalf of the petitioners, submitted that after the admission of the petition, as interim relief was refused, the petitioners could not retrench the workmen. The...
Tag this Judgment!Food Corporation of India Vs. R.M. Pathare
Court: Mumbai
Decided on: Jun-30-1993
Reported in: 1994(2)BomCR41; (1994)96BOMLR408
Sujata Manohar, J.1. Two cross petitions were filed in this Court to challenge the validity of an Award dated 12th of June, 1984 given by the Sole Arbitrator, Mr. N.C. Gupta, under which he had directed the appellants, Food Corporation of India to pay to the respondents M/s R.M. Pathare a sum of Rs. 5,74,008.02. The learned Single Judge dismissed both the petitions. The appellants have filed the present appeal challenging the said Award while the respondents have filed cross-objections in the appeal raising various issues, including a dispute regarding not granting of interest to them.2. Under a Contract dated 14th of December 1973, the appellants entered into a contract with the respondents under which the respondents were entrusted with the work of clearing and transporting cargo from Marmagao Port to the appellant-Corporation's godowns and other places in the territory of Goa for a period of three years. The period of contract was extended from time to time.3. The labourers employed...
Tag this Judgment!Kuldeepsingh S/O Kesharsingh Pabla and ors. Vs. the State of Maharasht ...
Court: Mumbai
Decided on: Jun-30-1993
Reported in: 1994(3)BomCR643; (1993)95BOMLR714
G.D. Kamat, J.1. This Criminal Writ Petition prays for a declaration that the detention of the petitioners after expiry of 90 days from the date of their arrest is unconstitutional, illegal and unauthorised and further seeks an appropriate writ order or direction to release the petitioners on bail or grant them interim bail if the situation so justifies.2. First petitioner, it appears, helps his relative Kulvindersingh in carrying on a business of hotel (Dhaba). Petitioners 2, 3 and 4 are the employees at the said Dhaba. Karanja (Ghadge) Police Station in Crime No. 219/92 arrested all the petitioners on 25-12-1992 for being involved in offences under sections 17 and 21 of the Narcotic Drugs & Psychotropic Substances Act, 1985 (for short, NDPS Act). They are also said to have committed an offence under section 66(i)(b) of the Bombay Prohibition Act. The story of the matter is that Karanja Police are said to have found 400 gms. of opium from outside the premises of Dhaba and a few bottle...
Tag this Judgment!NitIn Castings Ltd. and anr. Vs. Union of India (Uoi) and anr.
Court: Mumbai
Decided on: Jun-30-1993
Reported in: 1993(44)ECC19; 1993LC37(Bombay)
M.L. Pendse, J.1. Both the counsel state that the controversy raised by the petitioners stands concluded in view of the decision of CEGAT reported in Collector of Customs, Bombay v. Warner Hindustan Ltd. Shri Deodhar for the department accepts that the department is bound by the decision of the Tribunal. Shri Deodhar submits that the respondents should be permitted to pass the order of adjudication. In our judgment, it is not necessary to do so in view of the binding decision recorded by the Tribunal. The petitioners have already cleared the goods in accordance with the interim order passed by this Court after furnishing bank guarantee and now only direction required to be given is discharge of bank guarantee. 2. Accordingly, rule is made absolute in terms of prayer (a). The bank guarantee furnished by the petitioners to stand discharged. In the circumstances of the case, there will be no order as to costs. ...
Tag this Judgment!Royal Cushion Vinyl Products Ltd. Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jun-29-1993
Reported in: (1993)47ITD111(Mum.)
1. This appeal is directed against the order of the CIT (A) confirming the tax levied by the Assessing Officer under the provisions of Section 115J of the IT Act.2. The assessment in this case was originally completed on a total income of Rs. 19,30,154. Thereafter this order was revised by the Assessing Officer on 17-9-1991 determining the business income at nil after setting off the unabsorbed business loss and unabsorbed depreciation of the earlier years. Further the capital gains and income from other sources of the current year were also set off against the balance unabsorbed depreciation and investment allowance. There was no positive income on which tax was payable. The Assessing Officer again initiated proceedings under Section 154 and in this 154 order he determined the book profits of the assessee under Section 115J at Rs. 59,60,176 and on this amount a tax of Rs. 17,88,952 was levied. It is this order dated 8-1-1992 that has given rise to this appeal.3. It is contended on be...
Tag this Judgment!State of Maharashtra and Others Vs. SaifuddIn Mujjaffarali Saifi
Court: Mumbai
Decided on: Jun-29-1993
Reported in: AIR1994Bom48; 1994(2)BomCR277; (1994)96BOMLR497
ORDERHalbe, J. 1. The Stale of Maharashtra and its Officers have preferred this appeal against the judgment and decree passed by the Civil Judge, Senior Division, Dhulia, in Special Civil Suit No. 17/84, directing the appellant/State to pay Rs. 2,18,755/-, together with six per cent interest from the date of filing of the suit till realization to the respondent/plaintiff. The matter arises as follows.The State proposed to construct the bridge across river Serpani at Mile No. 76 (622 Kms.) on Surat-Dhulia-Edlabad-Nagpur road. Accordingly, the tenders were invited and in response thereto various contractors submitted their tenders on due date and in time. On the scrutiny of those tenders, the tender of the plaintiff was found to be lowest as he had quoted rates at 4.91 per cent above the estimated rate. The plaintiff had attached certain conditions while submitting the tender, but later on withdrew those conditions and submitted the letter to that effect. Briefly, therefore, the tender o...
Tag this Judgment!Pandian Kanappan Nadar Vs. State of Maharashtra
Court: Mumbai
Decided on: Jun-29-1993
Reported in: 1994(3)BomCR295; 1993CriLJ3883
Saldanha, J.1. The much-maligned Bombay Police Force deserves a compliment and a pat on the back for some excellent detection and investigation in this very unfortunate case wherein an elderly gentleman was fatally stabbed for some small economic gain. Along with the Investigating Officers, the Police dog 'Julie' who provided the crucial links with the murder weapons and the bloodstained chappals also deserves an appreciative and affectionate pat on the head. Dog-tracking evidence, which has been much in use with the Investigative Agencies in recent times, particularly in cases relating to explosives and drugs, was hitherto regarded in many quarters as being evidence of a rather weak or unreliable class. The Courts need to take cognizance of the fact that there exists a very elaborate procedure for the selection dogs that from part of the dog squad maintained by the Investigative Agencies in so far as not only does the Department select that breed of dogs which has been proven to be ou...
Tag this Judgment!Morarjee Goculdas Spinning and Weaving Co. Ltd. Vs. P.N. Bansal and An ...
Court: Mumbai
Decided on: Jun-29-1993
Reported in: [1994]208ITR471(Bom)
M.L. Pendse, J. 1. By notice dated February 23, 1983, the Inspecting Assistant Commissioner of Income-tax, Range-I, Bombay, in exercise of powers under section 148 of the Income-tax Act, 1961, informed the petitioners that it is proposed to reassess the income for the assessment year 1978-79, as the officer had reason to believe that income of Rs. 16,02,360 had escaped assessment within the meaning of section 147 of the Income-tax Act. On receipt of the notice, the petitioner called upon the respondents to furnish the details and reasons for exercise of powers. In response to the demand, letter dated November 16, 1983, was addressed by the Officer to the petitioners. The letter asserts that while completing the assessment on May 28, 1979, depreciation amount was not permissible under section 80J of the said Act. The letter also referred to an amount of refund received by the petitioners for additional excise duty. The petitioners thereafter filed the present petition under article 226 ...
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