Mumbai Court February 1994 Judgments
Pharm Aromatic Chemicals Vs. Municipal Corpn. of Greater Bombay
Court: Mumbai
Decided on: Feb-28-1994
Reported in: 1995(1)BomCR465; 1997(95)ELT203(Bom)
ORDER1. The question of law that falls for determination in this writ petition is whether 'Balsam Tolu BP' is a drug or it is a food essence falling under Item 8 of Clause 1 of Schedule 'H' to the Bombay Municipal Corporation Act ('BMCA'). 2. The petitioner is a partnership firm registered under the Indian Partnership Act. It carries on the business, inter alia, of importing and selling drugs. It holds a licence dated 16 October, 1978 issued under the Drugs and Cosmetics Act, 1940. It also holds a valid import licence for import of drugs. On 26 June, 1990, the petitioner entered into a contract with one H.E. Deniel Limited of England for the purchase and import of 10 M. Tons of 'Balsam Tolu B.P.'. The expression 'B.P.' denotes the grade of Balsam Tolu i.e.'British Pharmacopoeia Grade'. A consignment containing the above item arrived the Port of Bombay sometime in the year 1990. The said consignment was cleared by the customs as 'drugs' covered by the above licence. It may be pertinent ...
Tag this Judgment!Videocon India Vs. Collector of C. Ex. and Cus.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-25-1994
Reported in: (1994)(74)ELT704Tri(Mum.)bai
1. Though, this day only stay application was listed for hearing, after hearing both the sides and with their consent, we have decided to take up the appeal itself for disposal.2. The appeal is against the order in original No. 268/Central Excise/93 dated 5-11-1993, passed by the Collector of Central Excise, Aurangabad, imposing penalty of Rs. 1,00,000/- on the appellants and also ordering adjustment of the amount of Rs.1,80,65,993 already paid to be adjusted against the demand made in the show cause notice.3. Shri Bulchandani, the ld. Advocate, appearing for the appellants, pleaded that they were bringing inputs under the modvat scheme. Because of the paucity of space, they stored the modvat inputs in their premises, which is situated about 5 kms away from the factory. Before such storage, they also sought for permission from the Supdt. He referred to the relevant portion of the order to point out that this position is not disputed. However, the Supdt. Has not responded to their lett...
Tag this Judgment!15th Income-tax Officer Vs. M.M. Aga
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Feb-25-1994
Reported in: (1994)50ITD604(Mum.)
1. These appeals were heard together as they involve common facts and disposed of together for the sake of convenience.2. Appeal ITA 530 relates to assessment of Late Sri M.M. Aga through his legal heir R.M. Aga while appeal ITA 5328 relates to assessment of Sri R.M. Aga in his individual capacity. The long-term capital gains arising on the sale of property known as "Bakhtawar Ice Factory" belonging to late Sri M.M. Aga was assessed taking the total consideration of Rs. 1,05,25,000 consisting of amount realised on public auction Rs. 61,25,000, amount received from purchasers of the property as per Consent Term dated 26-9-1988 Rs. 39 lakhs and earnest money Rs. 5,00,000 in the hands of Sri R.M. Aga, legal representative.At the same time, the amount of Rs. 39 lakhs received as per Consent terms dated 26-9-1984 was also assessed in the hands of Sri R.M, Aga, individual, on protective basis as income from "Profits & Gains of business or profession". The facts of the case have been ela...
Tag this Judgment!Smt. Jaya Daniel Lobo Vs. A.S. Samra and Others
Court: Mumbai
Decided on: Feb-24-1994
Reported in: 1994(2)BomCR429; 1994CriLJ2443
Ashok Agarwal, J.1. Whether the activities of the detenu affect public order or merely Law and Order is the sole contention, which is advanced before us, in the present petition. In order to decide the question, the grounds of detention, which have been mentioned by the Detaining Authority in support of its subjective satisfaction for the purpose of clamping an order of detention may be scrutinised.2. In the grounds of detention, the Detaining Authority has stated that the detenu is a weapon wielding desperado committing heinous crimes by using deadly weapon like Rampuri Knife. He has created a reign of terror in the minds of the public in certain areas of the city. His record shows that he is a person of violent character who has been indulging in the terrorising activities. He always moves with deadly weapons such as Rampuri knife and chopper and does not hesitate to use the same while committing various offences like criminal intimidation, extortion etc.3. Three incidents have been ...
Tag this Judgment!The Bombay Municipal Pensioner's Association and ors. Vs. the Municipa ...
Court: Mumbai
Decided on: Feb-24-1994
Reported in: 1995(1)BomCR42; (1995)ILLJ105Bom; 1994(2)MhLj1458
1. This writ petition has been filed by the Bombay Municipal Pensioners. Association, an association of the Pensioners of the respondent Municipal Corporation of Greater Bombay ('the Corporation'). The other three petitioners are ex-employees of the Corporation who are in receipt of pension. Petitioner No. 2 G. R. Pradhan, retired as a Head Teacher from the Municipal School on 1 March 1977. The Third petitioner Shri. M. S. Chemburkar retired as an Assistant Accounts in the Chief Accounts Department of the Corporation on 1 November 1976. The fourth petitioner Shri S. D. Girkar also retired as Assistant Accountant from the very same department on 23 April 1977. This petition has thus been filed in a representative capacity to represent the interest of all the pensioners of the corporation. The petitioners are aggrieved by the cut-off dates fixed by the Corporation for giving effect to the rules framed by them regarding encashment of earned leave and encashment of half-pay leave. A new ru...
Tag this Judgment!Arvind Silk Mills Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Feb-23-1994
Reported in: (1994)LC391Tri(Mum.)bai
1. In all the cases, stay applications have been moved only in regard to the penalties imposed on the applicants vide Order-in-Original No.43/MP/93 dated 7-12-1993 [F. No. V (Ch. 54) 15-9/OA/93 dated 7-12-1993] of Collector of Central Excise, Surat.2. Shri B.V. Doshi, the Ld. Consultant, pleaded that the duty amount has already been paid and this case relates to alleged evasion of duty of man-made fabrics and the duty involved is only Additional Duty of Excise in lieu of sale tax. The Delhi High Court in the case of Pioneer Silk Mills have held that penal provisions in the Central Excises and Salt Act are not attracted for levy and collection of Additional Duty of Excise.3. After hearing both the sides, in view of the Delhi High Court judgment in the case of Pioneer Silk Mills cited by the learned consultant, we grant stay and waiver of penalties of Rs. 1.00 lac imposed on M/s. Arvind Silk Mills. Rs. 75,000/- imposed on Shri Mukeshbhai A. Vakharia, and Rs. 5,000/- each on S/Shri Nikhi...
Tag this Judgment!Sheshrao Manikraoji Warhade Vs. Rajaram Bapu Patil Shikshan Sanstha an ...
Court: Mumbai
Decided on: Feb-23-1994
Reported in: 1996(1)BomCR621; 1994CriLJ3461
ORDER1. My brother Shri Justice S. G. Mutalik, issued rule on 17-2-1993 against the contemner including the Education Officer and the State of Maharashtra, calling upon them to show cause why the action should not be taken against them under the provision of the Contempt of Courts Act, 1971, as the contemners 1, 2 and 3 i.e. the President, Secretary and Head Master intentionally and wilfully disobeyed the order passed by the learned School Tribunal, Nagpur, on 20-11-1990. 2. The facts arose for initiation of the instant contempt proceedings, in brief, are as follows; According to the petitioner, he was appointed as P.T.I. on 25-6-1986 by the Management known as Rajaram Bapu Patil Shikshan Sansthan which runs Vinayakrao Wankhede Vidyalaya, Ubali, Dist. Nagpur. On the contrary, according to the contemners 1, 2 and 3, the petitioner was appointed on 24-6-1987. To substantiate the averments, the contemners 1, 2 and 3 filed a copy of the appointment order dated 24-6-1987 as document No. 3. ...
Tag this Judgment!Contract Laghu Udyog Kamgar Union Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Feb-23-1994
Reported in: 1995(1)BomCR412
B.P. Saraf, J.1. By this writ petition, Contract Laghu Udyog Kamgar Union ('the Union'), as representative of the majority of the workmen working in the mess of the Government Colleges Hostels, has challenged the order of the Industrial Court dated 22 December, 1989 dismissing its complaint holding, inter alia, that it could not prove the relationship of employee-employer between the mess workers and the State of Maharashtra. The case of the petitioner Union is that the messes in the Government College Hostels are part of the college hostels and the workmen working therein are employees of the hostels and therefore employees of the State of Maharashtra. The petitioner Union, therefore, claims that the workmen concerned are entitled to be treated at par with similarly situated workmen in Government service. The alternative contention of the petitioner is that in any event, the workmen concerned are entitled to get minimum wages fixed for the category of workmen concerned under the Minim...
Tag this Judgment!Chandrakala Alias Vandana Subhash Gaokhandkar Vs. Subhash Dhondiba Gao ...
Court: Mumbai
Decided on: Feb-23-1994
Reported in: (1994)96BOMLR726
H.H. Kantharia, J.1. This appeal arises from the judgment and order passed by the learned Judge of the Family Court, Pune allowing the respondent-husband's petition and declaring the marriage between the appellant and the respondent null and void under Section 12(1)(c) of the Hindu Marriage Act and ordering the respondent to pay maintenance of Rs. 200 per month to the appellant from the date of the decree as permanent alimony. 2. The marriage between the appellant-wife and the Respondent-husband, according to Hindu Vedic Rites, took place on 14th March, 1988 at Pune. It appears that they lived together for few days and on the husband coming to know that the wife was suffering from leprosy they parted company from the month of April or May, 1988. Ever since thereafter they are living separately from each other. The husband filed marriage petition in the Family Court at Pune to declare the marriage null and void on the ground that a fraud was committed on him as the fact that the wife wa...
Tag this Judgment!Nanaji S/O Ganuji Bhokre Vs. Commissioner, Amravati Division, Amravati ...
Court: Mumbai
Decided on: Feb-22-1994
Reported in: AIR1994Bom204; 1994(4)BomCR364; 1994(2)MhLj1277
ORDER1. The petitioner herein challenges the order passed by the Commissioner, Amravati Division, Amravati whereby the Commissioner dismissed the appeal filed by the petitioner against the order rejecting the nomination paper of the petitioner. The petitioner offered his nomination for the elections which were being held in respect of a society called Ner Taluka Sahakari Kharedi Vikri Sanstha Limited, Ner (hereinafter referred to as 'the Society'). The said society is a specified society. The elections were due and were to be held as per the programme fixed by the respondent No. 1. Under the programme, the scrutiny of the valid nomination papers was to be held on 29-10-1991. An objection came to be lodged to the nomination paper of the petitioner on the ground that the brother of the petitioner was running the same or similar business as that of the society inasmuch as the said brother Anna Ganuji Bhokre was running a shop called 'Vishal Krushi Kendra'. The objection is on the record o...
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