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Mumbai Court July 1993 Judgments

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Jul 15 1993

Shashikant Srikrishna Sompurkar Vs. Tata Memorial Hospital and ors.

Court: Mumbai

Decided on: Jul-15-1993

Reported in: (1994)IILLJ146Bom

S.H. Kapadia, J. 1. By this writ petition under Article 226 of the Constitution, the petitioner-workman seeks to challenge award dated April 28, 1989 passed by the Industrial Tribunal in Application (IT) No. 53 of 1982 in Reference (IT) No. 298 of 1981 by which the Industrial Court allowed the application filed by respondent No. 1- Hospital under Section 33(2)(b) of the Industrial Disputes Act, 1947.2. The facts giving rise to this writ petition are as follows:(a) Sometime in 1971, the petitioner was employed as an upper grade clerk in the Tata Memorial Hospital. (b) On September 4, 1980, he was transferred to the Library in the same grade. (c) On September 3, 1980, the said Hospital gave a memo to the petitioner stating that the Hospital has been informed by the Librarian, the immediate superior of the petitioner, that the petitioner has been refusing to do work in August 1981 and that he has continued to refuse to do the work as listed in the said memorandum (page 18 of the Writ Peti...


Jul 15 1993

Pandit S/O Jemala Rathod and ors. Vs. the State of Maharashtra and ors ...

Court: Mumbai

Decided on: Jul-15-1993

Reported in: 1994(2)BomCR76

B.N. Deshmukh, J.1. Rule returnable forthwith.2. This petition is filed challenging the proceedings initiated by the respondent No. 3 against whom no confidence resolution is passed as per the provisions of section 35 of the Bombay Village Panchayats Act.3. The no confidence resolution was passed against the respondent No. 3, who had challenged the no confidence resolution in appeal before the Collector under section 35 (3B) and also by filing the appeal before the Commissioner under section 35(3C). The Collector as well as the Commissioner up-held the no confidence resolution and dismissed the appeals filed by the respondent No. 3. After exhausting all the remedies available under section 35 of the Act, now the respondents preferred a revision under section 155 of the Bombay Village Panchayats Act, before the State Government.4. The proceedings before the State Government are challenged in this petition on the ground that they are not maintainable and the State Government has no juris...


Jul 14 1993

Indian Textiles and Another Vs. Gujarat State Financial Corporation an ...

Court: Mumbai

Decided on: Jul-14-1993

Reported in: 1994(2)BomCR178; [1994]81CompCas599(Bom)

D.R. Dhanuka, J.1. The official liquidator as liquidator of Ajanta Rubbers Pvt. Ltd. (in liquidation) has submitted his report to this court for a direction to the Gujarat State Financial Corporation to hand over the possession of the assets of the company in liquidation situate at Bharuch to the official liquidator and for issue of such other and further directions as this court deems fit and proper having regard to the facts of the case summarised in the said report dated March 19, 1993. The Gujarat State Financial Corporation took over possession of the said assets much after the company was ordered to be wound up and the official liquidator was appointed as liquidator of the company in liquidation in purported exercise of its powers under section 29 of the State Financial Corporation Act, 1951, i.e., on September 7, 1989, without the leave of the company court. By an order dated March 25, 1986, passed by this court in Company Petition No. 203 of 1985 filed by Indian Textiles (i.e.,...


Jul 14 1993

Board of Trustees of the Port of Mormugao Vs. Union of India

Court: Mumbai

Decided on: Jul-14-1993

Reported in: 1993LC590(Bombay); 1995LC40(Bombay); 1993(68)ELT39(Bom)

Pendse, J. 1. The petitioners - the Board of Trustees of the Port of Mormugoa, Goa is a body corporate constituted under the Major Port March 6, 1975 for import of spare parts for a twin screw drag suctim Hopper dredger. The consignment of spare parts arrived in Bombay in 61 cases and 5% of the cases were opened by the Customs authorities, Bombay for inspection and shortage of imported items was not detected. The imported good were assessed for duty under Item No. 72(3) 72B of Indian Customs Tariff at 40% ad valorem by Bill of Entry dated April 20, 1976 and the petitioners paid a sum of Rs. 13,66,101.60 as customs duty for import of consignment. The cases were thereafter opened and inspected by the Chief Engineer of the Dredger and it was revealed that certain items mentioned in the packing specifications furnished by the foreign supplier were short landed. 2. Having realised that the requisite spare parts were not available in 61 packages, the petitioners sought a supplementary licenc...


Jul 13 1993

National Rayon Corporation Ltd. Vs. Union of India

Court: Mumbai

Decided on: Jul-13-1993

Reported in: 1993LC34(Bombay); 1993(68)ELT282(Bom)

Pendse, J. 1. The petitioners imported Caprolactum between September 1979 and February 1980. The bills of entry were lodged between January 17, 1980 and March 27 1980. The Central Government had issued notification dated March 16, 1976 in exercise of powers conferred by sub-rule (1) of Rule 8 of Central Excise Rules exempting Caprolactum falling under Sub-item 2 of Item No, 14AA of the First Schedule to the Central Excises and Salt Act, 1944 from so much of the duty of excise leviable thereon in excess of 25% ad valorem. Another notification dated December 4, 1979 was issued providing exemption to Caprolactum manufactured from Benzene (derived from raw naphtha) on which the appropriate amount of duty of excise was already paid from so much of the duty of excise leviable on such Caprolactum as was in excess of 23% ad valorem. It is the claim of the petitioners that under mistake, the duty was paid by ignoring exemption notification dated December 4, 1979 at the rate of 25% ad valorem. 2...


Jul 13 1993

Vadakka Nottath Kesavan Vs. State of Maharashtra and ors.

Court: Mumbai

Decided on: Jul-13-1993

Reported in: [1994(68)FLR1141]

A.P. Shah, J. 1. The petitioner is working as a Junior Clerk in the College run by the respondent No. 3. The petitioner was initially appointed as a Peon on July 15, 1963. He was promoted as a Library Clerk with effect from July 11, 1966 and he was confirmed in the said post on or about January 11, 1967. 2. The State of Maharashtra issued a Government Resolution dated August 1, 1979 rationalising the pay-scales, allowances and a scheme for non-teaching personnel of six non-agricultural universities in Maharashtra and for non-Government Colleges affiliated to such universities. The material portion of the said Resolution reads as under :- 'So far as the Uniform Staff Pattern (of non-teaching staff) for affiliated Colleges of affiliated Colleges of Arts. Science, Commerce and Education is concerned, orders in that regard will be issued separately. Meantime, only Junior Clerks in the service of the non-Government Aided Colleges affiliated to the six non-Agricultural Universities who becom...


Jul 12 1993

Ornamental Trading Enterprises Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jul-12-1993

Reported in: (1993)47ITD416(Mum.)

1. This is an appeal filed by the assessee and the main dispute relates to the order of the CIT (Appeals) upholding an addition of Rs. 80,89,150 on account of valuation of closing stock.2. The Assessing Officer has stated that the assessee was dealing in equity shares of Reliance Industries Ltd. only. The method of valuation of stock according to the Audit Report was at cost or market value, whichever was lower. The Assessing Officer observed that in such a system of valuation, normally FIFO system was followed which meant "first in first out". He noticed that the closing stock included the entire opening stock and certain current purchases and according to him this was neither in conformity with the FIFO system (first in first out) nor the LIFO system (last in first out). He came to the conclusion that it was nothing but a deliberate device to reduce the profits illegitimately and thereafter he proceeded to value the closing stock according to the FIFO system. This resulted in enhanc...


Jul 12 1993

State of Maharashtra Vs. Umesh Krishna Pawar

Court: Mumbai

Decided on: Jul-12-1993

Reported in: 1994(1)BomCR575; (1994)96BOMLR824; 1994CriLJ774

Saldanha, J.1. On 5-1-1988, a most gruesome, horrifying and reprehensible incident took place at about 4.30 p.m. at village Gojegaon in Satara District, when an child by the name of Savita Balwant Ghorpade aged hardly 4 years was taken to a lonely place and raped by a young man who ostensibly claimed to be of unsound mind. It is alleged that the accused Umesh Krishna Pawar who is an agriculturist by profession had picked up this girl and taken her on his bicycle to a lonely place near the canal. At that spot he is alleged to have sexually assaulted Savita after which he lifted up the unclothed girl and threw her into the canal. It so happened that just at that point of time P.W. 7 Prakash Khandale happened to have witnessed the incident and on seeing the child being thrown into the canal he raised an alarm. Two of the villagers who were close by in a bullock cart were immediately alerted. One of them not only jumped into the water and saved the life of the young girl by taking her out,...


Jul 12 1993

R.M. Gandhi Vs. K.T. Rolling Mills Pvt. Ltd.

Court: Mumbai

Decided on: Jul-12-1993

Reported in: [1994(68)FLR1149]

1. This is an appeal from a judgment of a learned single Judge dated 29th November, 1992 under which the learned single Judge has allowed the writ petition of the respondents herein and quashed notices initiating proceedings under Section 14-B of the Employees Provident Funds and Miscellaneous Provisions Act, 1952 for the alleged failure of the respondents to pay contributions under the Act for the period July 1968 to October 1977. The notice was issued by the appellant to the respondents after 17 years from the first alleged default and 8 years from the last alleged default. The learned Judge, after examining a number of questions, has held that where no period of limitation is prescribed by law for the exercise of any power, it must be exercised within a reasonable time. Any unreasonable delay in exercise of a power may affect its validity. What is reasonable time, however, will depend upon the facts of each case. Having examined the circumstances of the case before him, the learned ...


Jul 12 1993

Pushpa Vihar Vs. Assistant Commissioner of Income Tax.

Court: Mumbai

Decided on: Jul-12-1993

Reported in: (1994)48TTJ(Mumbai)389

ORDERM. K. CHATURVEDI, J.M. :This appeal by the assessee is directed against the order of the CIT(A)-X, Bombay and pertains to the asst. yr. 1988-89.2. The solitary ground take in this appeal relates to the sustenance of addition amounting to Rs. 6,25,000 added to the income pursuant to the original declaration made by the assessee at the time of survey.3. Briefly the facts : The assessee is a registered firm comprising of three partners viz., Shri N. B. Shetty 55%, Shri B. N. Shetty 20% and Shri G. N. Shetty 25%. The assessee is running a hotel in the name and style of Pushpa Vihar. The hotel was stated to be Udippi style which provides tea, coffee, cold drinks, light refreshment, lunch and dinner. On 11th November 1987 survey action was conducted at the hotel premises of the assessee firm. In the course of survey, Shri B. N. Shetty, one of the partners of the firm stated on a stamp paper and made affirmation on the oath that during the last three years, the assessee-firm underestimat...


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