Mumbai Court August 1993 Judgments
Comunidade of Chicalim and anr. Vs. Administrator of Comunidades of Sa ...
Court: Mumbai
Decided on: Aug-31-1993
Reported in: 1994(2)BomCR540
M.L. Pendse, J. The petitioner No.1 is the Comunidade of Chicalim of Mormugao Taluka. There are fourteen Comunidades in Mormugao Taluka including Chicalim. Under Legislative Diploma No. 2070 the Comunidades of Talukas in Goa, Salcete and Bardez were created and each of the Comunidades was under the care of an Administrator. The Comunidades of other Talukas were under the care of the Administration of Talukas and were headed by the Administrator. Since the Liberation of Goa the functions of the Taluka Administrators are performed by Mamlatdars. Prior to Liberation, the Code of Comunidades had come into existence in the year 1961. Article 1 of the Code inter alia provides that the Comunidades existing in the District of Goa are regulated by the provisions of the Code. Article 125 of the Code inter alia provides that it is incumbent upon the Administrator of Comunidades to order the preparation of the Budget of income and expenditure of the Administration in October of each year. The Budg...
Tag this Judgment!Shri. Vasu Malik, Son of Vithal Malik Vs. Smt. thelma Da Rocha and ors ...
Court: Mumbai
Decided on: Aug-31-1993
Reported in: 1994(3)BomCR66
G.D. Kamat J.1. This Letters Patent Appeal is directed against the Judgment and Order dated June 28, 1991 made by the learned Single Judge in Writ Petition No. 110/B of 1977 whereby the writ petition of the petitioner was dismissed.2. The respondent No. 1 is the owner of an agricultural property which had been let out to the petitioner. There is no dispute that the petitioner had become a statutory tenant under the Goa, Daman and Diu Agricultural Tenancy Act, 1964. It is common ground that the petitioner raised a cultivation of banana plantation in part of the land let out to him by respondent No. 1. The banana plantation having come to the notice of respondent No. 1, a notice dated March 13, 1973 followed by another notice dated June 16, 1973 were served under section 11(2) of the Act terminating the tenancy of the petitioner. Some time on November 29, 1973 respondent No. 1 instituted an application before the Mamlatdar of Bardez Taluka for permission to terminate the tenancy of the p...
Tag this Judgment!Smt. Gulabi Sangtu Devidas and ors. Vs. Smt. Prema Govinda Gauncar and ...
Court: Mumbai
Decided on: Aug-31-1993
Reported in: 1994(3)BomCR328
M.L. Pendse, J. 1. An interesting question as to whether the proceedings under section 8-A of the Goa, Daman and Diu Mundkars (Protection from Eviction) Act, 1975 (hereinafter referred to as 'the Act') are maintainable after an order is passed by Mamlatdar under section 29 of the Act rejecting the application for being entered as mundkars in the register of mundkars arises for determination in this Letters Patent Appeal. The facts giving rise to the filing of the appeal are not in dispute and are required to be briefly stated to appreciate the issue which falls for determination.2. Late Sangtu filed application dated June 21, 1978 in the Court of Joint Mamlatdar of Canacona Taluka for entering his name as mundkar in the register to be maintained under section 29 of the Act. The application was dismissed by Mamlatdar by Order dated February 27, 1982 on the ground that the house is not registered in his name in the records of the Village Panchayat. Said Sangtu sought declaration in respe...
Tag this Judgment!Comunidade of Chicalim Vs. Administrator of Comunidades of Salcete and ...
Court: Mumbai
Decided on: Aug-31-1993
Reported in: 1994(4)BomCR357; (1993)95BOMLR281
M.L. Pendse, J.1. The petitioner No. 1 is the Comunidade of Chicalim of Mormugao Taluka. There are fourteen Comunidades in Mormugao Taluka including Chicalim. Under Legislative Diploma No. 2070 the Comunidades of Talukas in Goa, Salcete and Bardez were created and each of the Comunidades was under the care of an Administrator. The Comunidades of other talukas were under the care of the Administration of Talukas and were headed by the Administrator. Since the Liberation of Goa the functions of the Taluka Administrators are performed by Mamlatdars. Prior to Liberation, the Code of Comunidades had come into existence in the year 1961. Article 1 of the Code inter alia provides that the Comunidades existing in the District of Goa are regulated by the provisions of the Code. Article 125 of the Code inter alia provides that it is incumbent upon the Administrator of Comunidades to order the preparation of the budget of income and expenditure of the Administration in October of each year. The b...
Tag this Judgment!Commissioner of Income-tax Vs. Hindustan Aluminium Corporation Ltd.
Court: Mumbai
Decided on: Aug-30-1993
Reported in: (1994)119CTR(Bom)275; [1994]207ITR670(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, at the instance of the Revenue, has referred the following question of law to this court for opinion : 'Whether, on the facts and in the circumstances of the case, the loss of Rs. 13,59,790 suffered due to the fluctuations in the rate of exchange at the time of remitting the instalments of a loan acquired for purchasing capital assets is admissible as revenue expense while computing the business income of the assessee ?' 2. The facts giving rise to this reference, briefly stated, are as follows : The assessee is a limited company deriving income from business sin the manufacture and sale of aluminium. The assessment year involved in this reference is 1974-75, the relevant previous year being the year ended December 31, 1973. 3. The assessee had entered into an agreement with the Import-Export Bank of Washington on September 22, 1960, by virtue of which it obtained ...
Tag this Judgment!Commissioner of Income-tax Vs. Mr. and Mrs. Govind B.C. Ghanekar
Court: Mumbai
Decided on: Aug-30-1993
Reported in: [1994]206ITR438(Bom)
DR. B.P. Saraf, J.1. By this reference under section 256(1) of the Income-tax Act, 1961, at the instance of the Revenue, the Income-tax Appellate Tribunal has referred the following question of law to this court for opinion : 'Whether, on the facts and in the circumstances of this case, and having regard to the relevant and appropriate provisions of the Portuguese Civil Code, the gifts made by Govind Ghanekar to his wife, Premabai, inter vivos were 'revocable transfers' within the meaning of section 61 read with section 63 of the Income-tax Act, 1961 ?' 2. The assessee is a body of individuals comprising Mr. and Mrs. Govind B. C. Ghanekar. They are governed by the Portuguese Civil Code. Mr. Ghanekar had gifted in favour of his wife, Mrs. Premabai, a sum of Rs. 5 lakhs which was deposited in her name on August 31, 1961, with one Mr. Modu Timble. Mr. Ghanekar also gifted Rs. 90,000 to his wife on February 1, 1962, out of which she purchased certain properties and shares. She was enjoying...
Tag this Judgment!Commissioner of Income-tax Vs. Western India theatre Ltd.
Court: Mumbai
Decided on: Aug-30-1993
Reported in: [1994]208ITR1035(Bom)
D.R. Dhanuka, J.1. The Income-tax Appellate Tribunal, Bombay bench 'E', has referred the following questions for the opinion of this court under section 256(1) of the Income-tax Act, 1961 : 1962-63 assessment year : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the sum of Rs. 12.50 lakhs shown in the sale deed as considered for allocation towards the cost of the depreciable assets of the Central Studios purchased by the assessee from Mr. K. M. Mody and in directing the Income-tax Officer to grant depreciation on the same ?' 1963-64 assessment year : '2. Whether, on the facts and in the circumstances of the case, the Tribunal rightly held that the profit under section 41(2)/loss under section 32(1)(iii) of the Income-tax Act, 1961, should consequently be calculated on the revised written down value as determined above for 1962-63 assessment year ?' 2. The relevant facts having bearing on the subject-matter of this reference are ...
Tag this Judgment!J. K. Chemicals Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Aug-30-1993
Reported in: [1994]207ITR725(Bom)
DR. B.P. Saraf J.1. This is a cross reference at the instance of the assessee as well as the Revenue. The following questions of law have been referred by the Income-tax Appellate Tribunal under section 256(1) of the Income-tax Act, 1961, to this court for opinion : 2. At the instances of the assessee : '1. Whether, on the facts and circumstances of the case on a proper consideration of the bareboat charter agreement dated July 8, 1970, between the assessee and Messrs. Hind Shipping Agencies, the owners of the Steam Cargo Vessel 'Vardhini', the Tribunal was right in holding that the payment of a non-refundable amount of Rs. 2,50,000 was capital expenditure At the instances of the Revenue : 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in upholding the Appellate Assistant Commissioner's order allowing to the assessee-company deduction for the assessee's claim of gratuity liability of Rs. 3,25,000 as against only Rs. 64,000 allowed by the ...
Tag this Judgment!Mohamad Yusufkhan Gulzarkhan Vs. Mogalbeg Durbeg Since Decd. as Per L. ...
Court: Mumbai
Decided on: Aug-30-1993
Reported in: 1994(1)BomCR503
M.F. Saldanha, J.1. Section 12(3)(b) of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 (hereinafter for the sake of brevity referred to as 'the Rent Act') has been the subject-matter of several judicial decisions, but there will always be yet another angle that is canvassed before the Court and which will require elucidation. The question that has arisen in this case is as to whether a decree in eviction would still follow if in spite of defaults committed during the pendency of the proceedings under section 12(3)(b) of the Rent Act the arrears are deposited from time to time, the time gaps between such deposits being relatively wide, but the entire quantum of arrears having been cleared prior to the date of the judgment. In substance, what is contended is that the tender of the arrears regardless of how and when it is done will have the effect of purging the acts of default that entitled the landlord to a decree. The support to this contention stems from the fact th...
Tag this Judgment!Devidas Shridhar Rege and ors. Vs. Arjun Dhondu Puralkar and ors.
Court: Mumbai
Decided on: Aug-30-1993
Reported in: 1994(3)BomCR504; (1993)95BOMLR654
M.F. Saldanha, J.1. Both these writ petitions impugn an order of the Maharashtra Revenue Tribunal dated 12-2-1981. They raise an issue of some interest, namely, the scope of review as contemplated by Section 322 of the Maharashtra Land Revenue Code, 1966. Whereas it is the general principle of law that a review would normally be permissible only in cases where something new either by way of material that goes to the root of the matter or by way of a judicial decision or provisions of law which would most certainly and substantially alter the verdict is subsequently produced and that it would not be justified if the argument is that the Court itself was in error and has committed a mistake of overlooking some substantial part of the record, the provisions of law, etc. That question that arises is as to whether the age-old contention that the corrective action must essentially be sought from the higher Court of Appeal alone advances the interests of justice or whether if such corrective ...
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