Mumbai Court October 1994 Judgments
Alpha Associates Vs. Deputy Commissioner of
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Oct-27-1994
Reported in: (1995)52ITD640(Mum.)
1. This appeal by the assessee is directed against the order of the Commissioner of Income-tax (Appeals)-XIII, Bombay (Sri P.S. Kalsian) and pertains to the assessment year 1990-91. The assessee is a partnership firm comprising of five partners. This firm was constituted by an Indenture of Partnership dated the 10th day of January, 1985. The business was said to have commenced from 28th January, 1984.3. For the relevant assessment year, the assessee has down a loss computed under the head "business income" amounting to Rs. 91,12,980 and a profit under the head "capital gains" on the sale of land to Mahanagar Telephone Nigam Ltd. (hereinafter called "MTNL") amounting to Rs. 1,18,66,907. This amount was arrived at after claiming deduction under Section 48(2) of the Income-tax Act, 1961 (hereinafter called the "Act"). Thus the income disclosed for the year was under two heads, viz. business loss and the profit under the head capital gains. The net taxable income worked out by the assesse...
Tag this Judgment!Conrad Dias of Bombay Vs. Joseph Dias of Bombay
Court: Mumbai
Decided on: Oct-26-1994
Reported in: AIR1995Bom210; 1995(3)BomCR218; 1996(2)MhLj208
1. This is an appeal against the judgment and decree dated 17th June, 1994 in Short Cause Suit No. 6487 of 1988 on the file of City Civil Court, Bombay. I have heard the learned Counsel appearing for both the parties. 2. This is an appeal involving dispute between a father and a son. The father, who is respondent to this appeal, filed a suit in the trial Court for injunction restraining the appellant-defendant from entering or remaining in the suit premises. His case is that he is the owner of the suit property which is called as 'Brazvilla' situate at Dadar. It is stated in the plaint that the plaintiff and the defendant are residing in second floor of the suit premises. The plaintiff was working in the Reserve Bank of India and on transfer was forced to stay at Bangalore. He had authorised his uncle to look after the suit property. The uncle was unwell and died in 1982. Hence in 1982 the plaintiff had given a power of attorney to the defendant to look after the maintenance of the sui...
Tag this Judgment!Shikshan Prasarak Mandal, Wani Vs. Presiding Officer and ors.
Court: Mumbai
Decided on: Oct-26-1994
Reported in: [1995(70)FLR925]; (1995)IILLJ176Bom
H.W. Dhabe, J. 1. The Petitioner Society which runs the Lokmanya Mahavidyalaya, Wani (for short the 'College'), has challenged in this writ petition the order of the College Tribunal dated 16-11-1990 setting aside the order of the termination of service of the respondent No. 2 as a Principal of the College and granting him a declaration that he continues to be in service as Principal of the College and is entitled to back wages of the said post from the date of the order of termination of his service till the date he is taken back in service in the said post. 2. The facts relevant to this Petition are that pursuant to the selection made by the Selection Committee constituted as per the rule sin the Amravati University for appointment of the Principal in the College run by the Petitioner Society, the respondent No. 2 who was at serial No. 1 in the panel of the Selection Committee in order of preference was appointed as the Principal of the College by an order dated 3-9-1988 issued by th...
Tag this Judgment!Arjundas S/O Narayandas Panjwani and ors. Vs. Vera Mishra of Bombay an ...
Court: Mumbai
Decided on: Oct-26-1994
Reported in: 1995(3)BomCR497
N.D. Vyas, J.1. This is a petition filed for revocation of grant made by this Court in respect of Item 83 pertaining to an immovable property situate at Katni, Tehsil Murwara, District Jabalpur, M.P. This item was included by order dated 29th February, 1992.2. The 1st respondent had filed a petition for grant of letters of administration with all annexed to the property and credits of her deceased husband Mr. Ramanugrah Prasad Mishra who died at Bombay on 24th March, 1967. The petition was numbered as Petition No. 316 of 1969, and in the petition the 1st respondent had asked for letters of administration in respect of the properties and the estate of the deceased which consisted of only movables described in the Schedule. The grant was made in favour of the 1st respondent on 1st April, 1970. The deceased had died issueless leaving behind only the 1st respondent as his legal heir. The deceased had a brother by name Narayan Prasad Mishra. It is the petitioners' case before me that by a c...
Tag this Judgment!Reliance Industries Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-25-1994
Reported in: (1995)(75)ELT912Tri(Mum.)bai
1. Though this day, only stay applications were listed for hearing, after hearing both the sides and with their consent, we have decided to dispose of the appeals themselves, since the impugned orders have not considered the issue on merits, but the demands have been confirmed and appeals have been disposed of on a short ground.2. All these appeals are against the common Order-in-Appeal No. PCJ-107 to 110/SRT/94 (F. No. V-2(29)287-290/SRT/91), dated 8-9-1993 of the Collector of Central Excise (Appeals), Bombay.3. Facts of the case are that the appellants have filed declaration for availment of MODVAT credit in respect of certain inputs used in the manufacture of final products namely Meno Ethylene Glycol (MEG) Di Ethylene Glycol (DEG), Tri Ethylene Glycol (TEG). However, the Assistant Collector, vide a communication bearing No. V(29) 30-1-91/MP, dated 23-9-1991 communicated to them that inputs covered by declaration were not eligible for MODVAT Credit and they were directed to reverse...
Tag this Judgment!Munsamy Shanmugam Vs. Collector of Customs and Another
Court: Mumbai
Decided on: Oct-25-1994
Reported in: 1995(2)BomCR672; 1995CriLJ1740
ORDER1. The petitioner who is Foreign National is involved in the offences registered under the provisions of the Narcotic Drug and Psychotropic Substances Act 1986 and Customs Act 1966 and whose request for releasing on bail was rejected by the Special Court, Greater Bombay as also by this Court, has presented the application herein seeking his release on bail principally on the ground of non-compliance of the provisions of Section 56 of the Code of Criminal Procedure Code. In that the petitioner contents that he was not produced for the purpose of remand before the concerned Magistrate within the period of 24 hours of his arrest and therefore his detention beyond the said period of 24 hours is against the constitutional mandate and as a result thereof he is entitled for the order of bail. 2. The respondents mainly the respondent No. 1 have opposed the said application. Two affidavits in reply have been filed by and on behalf of the 1st respondent, whereby they have in categorical ter...
Tag this Judgment!All India Central Bank Officers' Federation Vs. Central Bank of India
Court: Mumbai
Decided on: Oct-25-1994
Reported in: 1995(3)BomCR669
B.P. Saraf, J.1. All India Central Bank Officers' Federation is an all India Organisation comprising of several units of officers' associations of the Central Bank of India which are registered trade unions. By this writ petition, it has challenged the impugned Circular No. CO:92-93:3 dated 1-4-1993 issued by the Industrial Relations and Policy Division of the respondent Central Bank of India amending Clause 11.6 of the Promotion Policy for Officers which provides that where an officer fails to get selected for promotion in two successive attempts he will be considered for further promotion only after completion of two years and for every successive attempt thereafter there will be minimum gap of two years. In the amended clause, this restriction has been lifted in case of officers who obtain rating of B+ and above i.e. 50 per cent and above in the interview. Under the amended clause such officers are not debarred from participation in the next promotion process and are eligible to par...
Tag this Judgment!Laxman Sakharam Salvi and Others Vs. Balkrishna Balvant Ghatage
Court: Mumbai
Decided on: Oct-24-1994
Reported in: AIR1995Bom190; 1995(2)BomCR678; 1995(1)MhLj7
ORDERShah, J.1. Original defendant Nos. 3 to 6 and 2A to 2D have taken exception to a decree for possession of a house property by way of this letters patent appeal. Briefly stated, the facts are that the plaintiff sued the defendants to recover possession of the suit property on the basis of his title. According to the plaintiff, on May 19, 1970, he purchased the suit property for a consideration of Rs. 12,000/- from the 1st defendant. The 2nd defendant, deceased Laxman Sakharam Salvi, was the brother of the 1st defendant, but given in adoption in Salvi family. The defendants 3 to 6 and 2A to 2D are the legal representatives of the 2nd defendant. According to the plaintiff, the suit property was purchased by the 1st defendant benami in the name of the 2nd defendant on July 31, 1930 from Chhatrapati Maharaja of Kolhapur. In the alternative the plaintiff alleged that if the 2nd defendant was the real owner then the 1st defendant was the ostensible owner of the suit property and that he ...
Tag this Judgment!Daniel Odemenam Vs. R. Ramesh and Another
Court: Mumbai
Decided on: Oct-24-1994
Reported in: 1995(2)BomCR682; 1995CriLJ1134; 1996(1)MhLj857
V.H. Bhairavia, J. 1. This appeal is against judgment and order dated 27-4-1993 passed by the learned Addl. Sessions Judge, Greater Bombay in N.D.P.S Case No. 832 of 1988 and thereby the appellant has been convicted for an offence punishable under Section 8(c) read with Section 21 of the N.D.P.S. Act and sentenced to suffer R.I. for 10 years and to pay a fine of Rs. 1 lakh, in default R.I. for 9 months. Further, he has been convicted under section 8(c) of the N.D.P.S. Act punishable under Section 28 r/w. Section 23 of the N.D.P.S. Act and sentenced to suffer R.I. for 10 years and to pay fine of Rs. 1 lakh, in default R.I. for 9 months. Further, he has been convicted under Section 135(1)(a) r/w. Section 135(1)(II) of the Customs Act, 1952 and sentenced to suffer R.I. for 1 year and to pay fine of Rs. 3000/-, in default R.I. for one month. All the substantive sentences of imprisonment to run concurrently. 2. The prosecution case in brief is that Mr. R. Ramesh, intelligence Officer, Narco...
Tag this Judgment!Shri Vinayak Desai Vs. State of Goa and ors.
Court: Mumbai
Decided on: Oct-24-1994
Reported in: 1995(4)BomCR322
M.S. Vaidya1. Heard Mr. Kantak for the petitioner, Mr. Lawande for respondents Nos. 1 and 2 and Mr. Lotlikar for respondent No. 3.2. This petition is filed to challenge the acceptance of tenders submitted by respondent No. 3 for a certain project, advertised by respondents Nos. 1 and 2 in preference to the tender submitted by the present petitioner.3. The respondent No. 1 the Government of Goa wanted to hold a Food and Cultural Festival of Goa, 1994 at Miramar beach in the period between 16th November, 1994 to 20th November, 1994. A notice inviting tenders for the construction of stalls, stage and the gate for the campus was published in local newspaper on 4-6-1994. Among many others, the petitioner had filed his tender along with two designs, one costing Rs. 3,24,000/- and the other costing Rs. 3,10,000/-. Respondent No. 3 had filed his tender making it clear that the tender was being filed on behalf of three persons, namely, he himself, one Ravi Fernandes and one Jose Issaias Fernand...
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