Mumbai Court December 1994 Judgments
Shakti Chemical Industries Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Dec-27-1994
Reported in: (1995)LC329Tri(Mum.)bai
1. Both the appeals, of the same appellants, though are directed against two distinct proceedings, both have virtually a common cause and the final outcome of Appeal E/127/86 has a direct bearing on Appeal No. E/128/86, both the appeals have been argued jointly and are now being disposed of by this common order.2. Appeal E/127/86 is against Order-in-Appeal No. T-465/BRD-416/85, dated 28-1-1986 of the Collector of Central Excise (Appeals), Bombay, confirming the Order-in-Original No. 14/MP/80, dated 25-11-1980 of the Deputy Collector of Central Excise, Technical Branch, Baroda, where he has imposed penalty of Rs. 7000/- vide Rule 173Q of the Central Excise Rules, 1944, and has also demanded duty at the appropriate rate on 2507.040 kg of Sodium Naphionate with direction to appropriate the amount if already paid, towards the recovery as ordered (The appellants had reportedly paid Rs. 11,432.10 as the duty on 24-1-1980, by making appropriate entry in their PLA).3. Appeal No. E/128/86 is a...
Tag this Judgment!Philip Bhimsent Aind Vs. the State of Maharashtra
Court: Mumbai
Decided on: Dec-23-1994
Reported in: 1995CriLJ1694
Vishnu Sahai, J.1. As both these matters arise from the same set of facts we propose disposing them of by a common judgment.2. The appellant Philip Bhimsent Aind has challenged his convictions and sentences for offences punishable under Sections 302, I.P.C., 307, I.P.C., 392, read with 397, I.P.C. and 394, I.P.C., recorded on 23-4-1992 by the Additional Sessions Judge, Greater Bombay, in Sessions Case No. 1395 of 1988, vide Criminal Appeal No. 611 of 1992. By the aforesaid order the appellant has been sentenced to undergo rigorous imprisonment for life and a fine of Rs. 5000/- and in default of payment of fine to undergo two years R.I. under first count and to a separate sentence of 10 years R.I. and fine of Rs. 5000/- in default of payment of fine to further undergo two years R.I. under Sections 307, I.P.C., 392 read with 397, I.P.C. and 394, I.P.C. The substantive sentences of imprisonment, on the aforesaid four counts, have been directed to run concurrently.Clubbed along with the af...
Tag this Judgment!Mrs. Analia Abreu Pinti Vs. Miss Olinda De Menezes (Since Deceased), N ...
Court: Mumbai
Decided on: Dec-23-1994
Reported in: 1997(4)BomCR125
A.P. Shah, J.1. This letters patent appeal is directed against the judgment and order of the learned Single Judge in Writ Petition No. 122 of 1989. The learned Judge dismissed the writ petition of the appellant and confirmed the decree for eviction passed by the Administrative Tribunal on the ground of sub-letting under section 22(2)(b)(i) of the Goa, Daman and Diu Buildings ((Lease, Rent and Eviction) Control Act, 1968 ('Act', for short). Before the learned Single Judge, three contentions were urged, namely(i) the alleged sub-tenant Estevam Rodrigues was inducted in part of the premises at the behest of the respondent-landlady herself and, therefore, there is a deemed consent for sub-letting;(ii) there was no sub-letting or parting of possession by the appellant in favour of Estevam Rodrigues; and(iii) there has been complete acquiescence on the part of the landlady inasmuch as she waited till 1982 to institute proceedings though Estevam was in occupation from 1973.2. The learned Sing...
Tag this Judgment!Commissioner of Income-tax Vs. Vockanardt Pvt. Ltd.
Court: Mumbai
Decided on: Dec-22-1994
Reported in: [1995]215ITR793(Bom)
DR. B.P. Saraf, J. 1. By this reference under section 256(1) of the Income-tax Act, 1961, made at the instance of the Revenue, the Income-tax Appellate Tribunal, Bombay Bench 'A', Bombay, has referred the following questions of law to this court for opinion : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the provisions of section 40A(8) of the Income-tax Act, 1961, were not applicable in respect of interest payments of Rs. 1,73,002, Rs. 2,87,000 and Rs. 1,49,127 on the ground that the interest payments were not interest payments on deposits received 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that an amount of Rs. 8,56,440 credited to the capital reserve account by the assessee-company in respect of the provisions for contractual liability taken over by the assessee-company was not chargeable to tax under section 41(1), 176(3A) or 28(iv) of the Income-tax Act, 19...
Tag this Judgment!Siemens India Ltd Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Dec-22-1994
Reported in: [1996]217ITR622(Bom); 1995(2)MhLj413
Dr. B.P. Saraf, J. 1. By this reference under section 256(1) of the Income-tax Act, 1961, made at the instance of the assessee, the Income-tax Appellate Tribunal, Bombay Bench 'C', Bombay, has referred the following questions of law to this court for opinion: ' (1) Whether items of tube-well, plumbing, drainage, cable laying and installation work constitute plant and machinery and as such entitled to development rebate? (2) Whether items consisting of furniture and fixtures, which were later on reclassified as plant and machinery, were entitled to development rebate? ' 2. So far as the first question is concerned, the submission of learned counsel for the assessee is that boring of a tube-well, plumbing, drainage, cable laying and installation work, etc., constitute plant and machinery and as such they are entitled to development rebate. Reliance is placed is support of this contention on the functional test applied by the courts from time to time for determining whether a particular ...
Tag this Judgment!Commissioner of Income-tax Vs. Sahney Kirkwood Pvt. Ltd.
Court: Mumbai
Decided on: Dec-21-1994
Reported in: [1996]217ITR601(Bom)
DR. B.P. Saraf, J.1. The Income-tax Appellate Tribunal, Bombay Bench 'C', Bombay ('the Tribunal'), has referred the following question of law to us for our opinion under section 256(1) of the Income-tax Act, 1961 (for short 'the Act'), at the instance of the Revenue: 'Whether, on the facts and in the circumstance of the case, the Tribunal was right in law in holding that the assessee was eligible for the export markets development allowance in respect of the expenditure incurred by Shri W. P. Kirkwood, director, in U. S. A. for visiting India under section 35B(1)(b)(vii) of the Income-tax Act, 1961? '2. The assessee is a private limited company. The controversy arises our of the income-tax assessment of the assessee for the assessment year 1977-78 for which the previous year is the year ended on May 31, 1976. The assessee is engaged in the manufacture of commutators, slippings, copper rollings and strips, carbon brushes, micanite, etc. The assessee also exports some of these items. In ...
Tag this Judgment!Anand D. Mahatme Since Deceased by Him Legal Heirs and ors. Vs. the Ad ...
Court: Mumbai
Decided on: Dec-21-1994
Reported in: 1996(5)BomCR13
T.K. Chandrashekhara Das, J.1. The only question which is involved in this writ petition is as to whether the authorised officer appointed under the provisions of the Goa, Daman and Diu Buildings (Lease, Rent and Eviction) Control Act, 1968 (hereinafter called the Act) can pass an order evicting a tenant from a building on the application of the landlord.2. The petitioner challenges in this writ petition an order passed by the Deputy Collector, Panaji Sub-Division, Panaji, Goa who was appointed as an Authorised Officer under the provisions of the Act whereby the eviction of the petitioner was ordered from the premises bearing Municipal No. E-2 (old) and House No. 5 (new) under Chalta No. 18 of P.T. Sheet No. 106 City Survey Panaji which is in the North half of the first floor of the building consisting of one verandah, one entrance, one drawing room, two rooms, bath room and kitchen. In the other portion of the building the respondent No. 3 is admittedly staying, who is the owner of th...
Tag this Judgment!Colfax Laboratories (India) Limited and anr. Vs. the State of Goa and ...
Court: Mumbai
Decided on: Dec-21-1994
Reported in: 1996(5)BomCR191
A.P. Shah, J.1. The 1st petitioner is a company registered under the Companies Act, 1956 ('the Company' for short). The Company is having a factory at Curti, Ponda, Goa, where it manufactures After Shave Lotions, which are liable to excise duty under the Medical and Toilet Preparations (Excise Duty) Act, 1955 ('the Act' for short). Until around 1984 the Company classified the After Shave Lotions manufactured by it as toilet preparations under Item 4 of the Schedule to the Act. By a letter dated January 14, 1985, the Company applied to the Commissioner of State Excise, Government of Goa for re-classification of its product 'Old Spice After Shave Lotion' as medicinal preparation under the Act. The said application was entertained by the then Commissioner of State Excise who vide her order dated March 23, 1985 re-classified Old Spice After Shave Lotion as medicinal preparation for levy of excise duty under the Act. By another order dated June 12, 1985, the Commissioner of State Excise fur...
Tag this Judgment!Wealth-tax Officer Vs. K.M. Mistry
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Dec-20-1994
Reported in: (1995)52ITD39(Mum.)
1. This Full Bench reference is made by the Division Bench by their orders dated June 16, 1988. The 'E' Bench at Bombay before whom this appeal arose for hearing on June 1, 1988, felt that for reasons recorded in their referring order it is a fit and proper case to be heard by a Special Bench and, therefore, they have formulated the following question and it had referred to a Full Bench. The question referred to the Full Bench is : "Whether, value of certain flats in a building should or should not be included in the net wealth of the assessee for the assessment year 1980-81 for which the relevant valuation date is March 31, 1980 ?" 20. In the order of reference it is stated that in the income-tax appeals for the assessment years 1978-79 and 1979-80 (Income-tax Appeals Nos. 5961 and 5962/(Bom) of 1983) which represent the appeals of the assessee's brother, Shri P.M. Mistry, by an order dated February 16, 1988, the Tribunal followed the Bombay High Court decisions in the case of Amarch...
Tag this Judgment!Commissioner of Income-tax Vs. Chowgule Chemicals Pvt. Ltd.
Court: Mumbai
Decided on: Dec-20-1994
Reported in: [1995]216ITR234(Bom)
Dr. B.P. Saraf, J. 1. By this reference made under section 256(1) of the Income-tax Act, 1961, the Income-tax Appellate Tribunal has referred the following question to this court for opinion, at the instance of the Revenue : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in allowing the claim of the assessee for deduction of a sum of Rs. 27,940 being the expenditure incurred for laying a new pipeline for supply of water to the factory premises of the assessee, as a revenue expenditure ?' 2. This reference pert ins to the assessment year 1978-79. During the previous year relevant to the above assessment year, the assessee-company had taken a new connection for the supply of water to the factory premises and incurred an expenditure of Rs. 27,940 for the said purpose. The assessee claimed it to be a business expenditure and, hence, an allowable deduction in the computation of its income. This claim of the assessee was negatived by the Income-tax...
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