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Mumbai Court December 1994 Judgments

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Dec 20 1994

Noel C.T.H. Noronha Vs. the Goa University and ors.

Court: Mumbai

Decided on: Dec-20-1994

Reported in: 1996(3)BomCR140

E.S. Da Silva, J.1. The challenge in this petition is to the illegal and arbitrary selection of the respondent No. 5 to the post of Finance Officer of the respondent No. 1 Goa University by the respondents No. 1 to 4 and his subsequent appointment to the post pursuant to the interview held for that purpose by the Selection Committee on 26th October, 1993.2. The case of the petitioner is that the post of Finance Officer is provided in the Goa University Act, 1984 and section 46.3 of the Goa University Statutes prescribes the manner of its appointment. According to that Statute 46.3 the Finance Officer shall be appointed by the Visitor on the recommendation by the Selection Committee and the qualifications and the experience required are that the candidate should hold at least High Second Class Degree in Commerce and that he should have experience of at least ten years of work relating to budgeting, accounting or other financial matters in responsible position in a Government Department ...


Dec 20 1994

Rambhau S/O. Bapurao Deshmukh Vs. Narayan S/O. Sitaramji Ukande and or ...

Court: Mumbai

Decided on: Dec-20-1994

Reported in: 1995(4)BomCR611

V.S. Sirpurkar, J.1. By this revision, applicant-original defendant challenges judgment and decree passed by the Additional Judge, Small Causes Court, Nagpur decreeing the plaintiff's suit and passing a money decree for Rs. 1,100/- as arrears of rent from 1-4-1986 to 30-11-1986 at the rate of Rs. 150/- per month and also for Rs. 50/- as notice charges.2. Originally, a civil suit came to be filed by 4 plaintiffs, who claimed that they had purchased the suit house from one Jagdishchandra. It was their contention that all the plaintiffs had jointly purchased the suit house by a sale-deed dated 18-12-1981. They contended that defendant Rambhau was occupying a portion of the said house as a tenant on monthly rent of Rs. 150/-. It was their case that Rambhau who was occupying a portion of the suit house had paid rent for only one month to them after he was informed about the change in ownership and that was for the month of January, 1981. They claimed that thereafter the tenant did not pay r...


Dec 19 1994

Harshad J. Choksi Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Dec-19-1994

Reported in: (1995)52ITD511(Mum.)

1. This appeal by the assessee is directed against the order of the Commissioner of Income-tax (Appeals)-XIX, Bombay (Mrs. V. Sharma) and pertains to the assessment year 1991-92.2. The assessee is a stock and share broker. He is a member of the Bombay Stock Exchange. Mercantile system of accountancy was followed during the year under consideration. A receipt of Rs. 1, 82, 86, 821 towards brokerage (gross) was reflected in the accounts. It was stated before the AO that brokerage had been charged ranging from 0. 15% to 0.17% depending upon the prices of the shares. Rate varied from client to client. There was no uniform rate. On the net amount of brokerage of Rs. 1, 03, 30, 257 the assessee shown a net profit of Rs. 9, 41, 781.An amount of Rs. 47, 58, 250 was written off. It was alleged to be loss caused to the assessee due to the breach committed by the three members of the Bombay Stock Exchange. These members were declared as defaulters. The detail of the loss is as under:(iv) Paid to...


Dec 19 1994

Commissioner of Income-tax Vs. Lokmat Mews Papers Pvt. Ltd.

Court: Mumbai

Decided on: Dec-19-1994

Reported in: [1995]216ITR199(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 following question of law has been referred by the Income-tax Appellate Tribunal to this court for opinion : 'Whether, on the fates and in the circumstances of the case, the assesses-company was entitled to development rebate on machinery and plant installed in the year ending 30th June, 1974, relevant to the assessment year 1975-76 ?' 2. The material facts are as under : The assesses is a limited company. It was incorporated on June 21, 1973. It became a partner in a firm styled Lokmat on July 1, 1973. The firm used to close its accounts every year on June 30. On December 31, 1973, the firm was dissolved and the assesses-company took over all its assets and liabilities as on December 31, 1973. The assesses-company closed its accounts on June 30, 1974. 3. In the course of proceedings for assessment of its income for the assessment year 1975-76 relevant to th...


Dec 19 1994

Commissioner of Income-tax Vs. Sirdar Carbonic Gas Co. Pvt. Ltd.

Court: Mumbai

Decided on: Dec-19-1994

Reported in: [1995]216ITR1(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 following question of law has been referred by the Income-tax Appellate Tribunal to this court for opinion : 'Whether, on the facts and in the circumstances of the case, carbon dioxide manufactured by the assessee comes within the scope of item No. 25 of the Ninth Schedule to the Income-tax Act, 1961, which reads as 'carbon and graphite products' ?' 2. The assessee is a limited company carrying on the business of manufacturing carbon dioxide, soda water machines and their spare parts. The assessee claimed investment allowance under section 32A(1) of the Income-tax Act, 1961 ('the Act'), on the ground that its main business was manufacture of carbon dioxide, which came under item No. 25 of the Ninth Schedule to the Act, which reads : 'Carbon and graphite products'. The Income-tax Officer rejected the claim of the assessee on the ground that carbon dioxide di...


Dec 19 1994

Ritz Ltd. Vs. Commissioner of Income-tax

Court: Mumbai

Decided on: Dec-19-1994

Reported in: (1995)126CTR(Bom)33; [1995]216ITR138(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 assessee, the Income-tax Appellate Tribunal, Bombay, has referred the following question of law to this court for opinion : 'Whether, on the facts and in the circumstances of the case, the reassessments made by the Income-tax Officer were barred by limitation prescribed under section 153 of the Income-tax Act, 1961 ?' 2. The controversy involved in the above question is in a very narrow compass. It pertains to the period of limitation applicable to reassessments made under section 147 of the Income-tax Act, 1961. We shall, therefore, narrate only those facts which are relevant for the purpose of determining the above controversy. 3. The assessee is a private limited company, deriving income from the business of running a hotel. The assessment years involved in this reference are 1965-66, 1966-67, 1967-68, 1969-70 and 1970-71. The assessments for all these five years wer...


Dec 16 1994

Dee Cee Trading and Finance Ltd. Vs. Pudumjee Agro Industries Ltd.

Court: Mumbai

Decided on: Dec-16-1994

Reported in: [1996]85CompCas499(Bom)

SMT. K.K. Bamm, J. 1. The petitioners seek a direction that the company, Pudumjee Agro Industries Limited, be ordered and directed to be wound up and that the official liquidator be appointed as liquidator of all the assets, properties with all the powers under the provisions of the Companies Act, 1956. 2. The petitioners are the unsecured creditors of Kapil Agro Limited to the extent of Rs. 1,80,000 which amount has been lent and advanced by them from time to time. The petitioners are also entitled to interest at the rate of 12 per cent. per annum on the said advance. The statement of account of Kapil Agro Limited (exhibit 'A' to the petition) for the period ending March 31, 1990, reflects that a sum of Rs. 1,80,000 is due to the petitioners. 3. It transpires that Kapil Agro Limited was declared a sick unit under the Sick Industrial Companies (Special Provisions) Act, 1985, and a revival scheme was proposed by way of amalgamation of Kapil Agro Limited with Pudumjee and Company Limited...


Dec 16 1994

N.L. Abhyankar Vs. Union of India and ors.

Court: Mumbai

Decided on: Dec-16-1994

Reported in: 1995(1)MhLj503

H.W. Dhabe, J.1. The petitioner claims that a writ in the nature of mandamus should be issued directing the respondents to compute and determine the Death-Cum-Retirement-Gratuity (for short' D. C. R. G.') payable to the petitioner as per the relevant rules applicable to him in that regard at the time of his retirement on 30-11-1969 and commands that the respondents should be directed to pay the said amount of D. C. R. G. forthwith with interest at the rate of 12% p.a. from the date of his retirement till realisation. 2. The facts are that the petitioner was appointed as a Judge of this Court on 6-10-1960 and was confirmed as a puisne Judge on 6-10-1962. He retired as a Judge of this Court on 30-11-1969 after attaining the age of 62 years. The grievance of the petitioner is that he is not paid D. C. R. G. up-till-now although he is entitled to the same as per the relevant rules in that regard. 3. The conditions of service of the Judges of the High Court are regulated by the High Court J...


Dec 16 1994

Suresh Raghunath Mistri and ors. Vs. Bhiwandi Nizampur Municipal Counc ...

Court: Mumbai

Decided on: Dec-16-1994

Reported in: [1995(71)FLR798]; (1996)IIILLJ650Bom

1. This writ petition has been filed by eight workmen of the First Respondent Municipal Council. Their complaints under the provisions of the Maharashtra Recognition of Trade Unions and Prevention of Unfair Labour practices Act, 1971 (hereinafter referred to as 'the Act') were dismissed by the Industrial Court, Thane, by its order dated November 28, 1986. 2. After having carefully read the impugned order, I am of the view that the approach of the Industrial Court in dealing with the grievances was erroneous, without focussing its attention on the relevant issues which required trial. The Court below has misdirected itself in law. 3. The case made out by the petitioners in their respective complaints filed under Section 28 of the Act, read with items 5, 6, 9 and 10 of the Schedule IV of the Act, was simple. The case was that there was an Award passed by the Industrial Tribunal in Reference (IT) No. 412 of 1966 to which both the First Respondent and the workmen were parties under which t...


Dec 16 1994

Shri Mohammad Irfan Kadar Vs. the Goa University and ors.

Court: Mumbai

Decided on: Dec-16-1994

Reported in: 1996(3)BomCR196

E.S. Da Silva, J.1. The challenge in this petition is to the communication dated 7th April, 1993 (Exh. 'G') whereby the respondent No. 1 Goa University, has conveyed to the petitioner its refusal to grant him eligibility certificate to join the second M.B.B.S. Course of the University. The case of the petitioner is that in pursuance of the General Cultural Scholarship Scheme 1985-86 the Government of India admitted the petitioner to the First M.B.B.S. Course at the Kottayam Medical College, Kerala. The petitioner got his admission in Kottayam Medical College from 4th November, 1985. However, for several reasons due to change in habitat and climate the petitioner fell ill and on 12th May, 1991 the petitioner's father who was residing at Transvaal, South Africa, expired due to stomach cancer, other financial constrains the petitioner found a lot of difficulty in passing the First M.B.B.S. Examination which he ultimately answered successfully only in February, 1992. The petitioner has a b...


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