Mumbai Court March 1994 Judgments
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Dr. Kamlakar Bhagwantrao Deshpande and anr. Vs. the State of Maharasht ...
Court: Mumbai
Decided on: Mar-29-1994
Reported in: 1995(1)BomCR425
A.D. Mane, J.1. These two first appeals arise out of the reference under section 18 of the Land Acquisition Act, 1894. The Court below has rejected the claim for enhanced compensation in the references made on the request of the claimants. 2. The lands belonging to the Appellants situated at village Hingangaon Taluka Kallam District Osmanabad were acquired under section 4 notification issued on February 4, 1976. On January 25, 1978 the Special Land Acquisition Officer passed the award granting compensation to the claimants at the rate of Rs. 2,400/- per hectare. None of the claimants accepted the award and on their request reference was made to the Court. It is their contention that they are entitled for the enhanced amount of compensation as the price of similarly situated lands in the vicinity was higher than Rs. 2,400/- per hectare. It has been further contended that the price prevailing on the relevant date of the comparable land was above Rs. 4,000/- per acre.3. In support of the ...
Smt. Razia Begum Vs. A. Venkataratnam and ors.
Court: Mumbai
Decided on: Mar-29-1994
Reported in: (1994)96BOMLR393
G.D. Kamat, J.1. This is a Habeas Corpus (Writ) Petition instituted by the wife of the detenu Abdul Gaffar Khan against whom an Order has been made on 27th of July, 1993 under Section 3(2) of the National Security Act, 1980. It is recited in the Order of Detention by the District Magistrate, South Goa, that he is satisfied that it is necessary to detain Abdul Gaffar Khan to prevent him from acting in a manner prejudicial to maintenance of public order in South Goa District. This Detention Order was approved by the State Government on 2nd of August, 1993 and it is not disputed that the Detention Order was served on the detenu in the Judicial Lock-up at Margao on 3rd of August, 1993.2. Several grounds have been taken in the petition to challenge the Detention Order of 17th July, 1993. but, in our view, this petition can be disposed of on ground so far urged, namely, that the Order of Detention suffers from non-application of mind inasmuch as the District Magistrate, South Goa, was not ev...
Bombay Goods Transport Association and Another Vs. Central Board of Di ...
Court: Mumbai
Decided on: Mar-28-1994
Reported in: (1994)121CTR(Bom)32; [1994]210ITR136(Bom)
Dr. B.P. Saraf, J.1. This writ petition filed by the Bombay goods Transport Association and its honorary general secretary raises an important question as to whether a contract for mere carriage of goods which does not include any other services like loading or unloading and is not in any way connected with any 'work' to be performed by the carrier can be said to be a contract for carrying out any work within the meaning of section 194C of the Income-tax Act, 1961. Though section 194C is in the statute book right from April 1, 1972, there was no controversy about the fact that payments made to transport contractors do not fall within the purview of the said section. The controversy has arisen recently with the issuance of the circular by the Central Board of Direct Taxes being Circular No. 681 (see [1994] 206 ITR 299) of March 8, 1994. The uncontroverted position is that prior to the issuance of the above circular there were circulars and clarifications from the Central Board of Direct...
Commissioner of Income-tax Vs. Dhanraj Mills Pvt. Ltd.
Court: Mumbai
Decided on: Mar-28-1994
Reported in: [1994]209ITR851(Bom)
ORDERMrs. Sujata Manohar, C.J. 1. This reference pertains to the assessment year 1976-77. During the relevant previous year, the assessee had to pay a sum of Rs. 24,535 to the Bombay Municipal Corporation as and by way of penalty for the default in making payment of municipal taxes. This amount was claimed as a deduction. The Income-tax Officer rejected the claim treating the payment as penalty. The Commissioner of Income-tax (Appeals), however, held that the penalty paid to the Bombay Municipal Corporation was in the nature of interest or damages for late payment of tax. He, therefore, held that this amount was liable to be deducted on revenue account. The Tribunal has agreed with the Commissioner of Income-tax (Appeals) and held that the amount paid was penalty only in name but actually it was of the nature of interest. From this finding, the following question is referred to us : 'Whether, on the facts and in the circumstances of the case, and in law, the Tribunal was justified in h...
Commissioner of Income-tax Vs. Kamani Metals and Alloys Ltd.
Court: Mumbai
Decided on: Mar-28-1994
Reported in: (1994)120CTR(Bom)181; [1994]208ITR1017(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 has referred two questions of law to this court for opinion - one at the instance of the assessee and another at the instance of the Revenue. These questions are as follows : At the instance of the assessee : '1. Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the replacement cost for the purpose of valuing the closing stock of virgin raw materials for the year ended December 31, 1974, has to be determined with reference to the price announced by M. M. T. C. for the quarter ending December 31, 1974, and not with reference to the price announced for the quarter commencing on January 1, 1975 ?' At the instance of the Department : '2. Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in directing the Income-tax Officer to allow the loss to the extent of...
Collector of C. Ex. Vs. Sanjay Paper and Chemical Indus.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-25-1994
Reported in: (1995)LC384Tri(Mum.)bai
1. There is a delay of about 20 days in filing the Reference Application and it is reported that on account of consultation with the higher authorities, the delay has occurred.3. The Reference Application is against the Order of this Bench bearing No. 180/93-WRB, dt. 3-2-1993. In the said order, the issue for consideration was whether the Respondents who have imported waste paper for the manufacture of paper and paper board and furnished the end-use bond for a total quantity of 260 bales weighing 132.400 M. Tons and subsequently they could produce end-use certificate only for a quantity of 128.11 M.Tons leaving balance of 4.290 M.Tons and the duty raised on this non-accounted quantity during the hearing of the appeal from the Respondents. This Bench appreciated the factual position that the quantity of 2.890 M.Tons was short delivered from the dock itself and hence this quantity has not been cleared from the Customs area and they could not have brought this quantity to the factory and...
Mehta Pharmaceutical Industries Vs. Union of India
Court: Mumbai
Decided on: Mar-25-1994
Reported in: 1997(57)ECC124; 1994LC345(Bombay); 1994(71)ELT908(Bom)
Pendse J.1. On August 12, 1984 the petitioners imported Erythromycin Thiocinate and two bills of entries for home consumption were lodged on August 13, 1984. The Government of India, in exercise of powers conferred under Section 25 of the Customs Act, had issued exemption notification dated March 6, 1979 inter alia providing that the goods specified in the Table annexed to the notification when imported into India for the manufacture of penultimate drug intermediates or drugs will be exempted from payment of customs duty levied thereon in accordance with the rates set out in the notification. One of the items set out in the Table annexed to the notification is Stoic (Crude Erythromycin/Erythromycin Thocynate). The petitioners sought benefit of the exemption notification and the goods were cleared after the custom authorities assessed the bills of entries. 2. Subsequently, the Assistant Collector of Customs, Air Cargo Complex realised that the duty was less charged as the benefit of the...
Evershine Builders Pvt. Ltd. Vs. Collector of Customs
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-24-1994
Reported in: (1994)(46)ECC231
1. This is an appeal against the order in original No. S/10-1825/85, dated 24-12-1985 passed by the Collector of Customs, Airport, ordering confiscation of a consignment of Editing Machine with six plates which are normally used for purpose of editing/cinematographic film but allowing redemption of the consignment on payment of fine of Rs. 3 lakhs. The appellants have been registered under the Bombay Shops and Establishments Act as a building contractor and holds a registration certificate. They claimed benefit of import of this item under OGL capital goods figuring in Appx., 1B Sr. No. 8(24) of AM 1985-1988. They also stated that as per Appx. 6(3) OGL of the aforesaid Policy, capital goods covered by Appx. 1B can be imported by Actual Users (Industrial & Non-Industrial. However, their claim was not accepted by the customs authorities alleging that they are in the building activity and the registration under Bombay Shops and Establishments Act is for the purpose of building contra...
Coventry Spring and Engg. Co. Ltd. Vs. Collector of C. Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-24-1994
Reported in: (1994)(74)ELT913Tri(Mum.)bai
1. There is a request for adjournment. The Misc. application seeks for restoration of the Reference application which was dismissed for non-prosecution by this Bench vide its interim order dated 17-1-1994.In the Misc., application, it is pleaded that on account of inadvertence by the office clerk of the applicants' Advocate, hearing date was not noted in the new diary for the year 1994 and hence the advocate missed the hearing. He, therefore, pleaded that the reference application, which they seek to pursue, may be restored.2. After hearing Shri Mondal, the ld. SDR, we restore the reference application which may be listed for hearing, in view of the request for adjournment received from the Advocate....
Rajan Vasant Revankar Vs. Mrs. Shobha Rajan Revankar
Court: Mumbai
Decided on: Mar-24-1994
Reported in: AIR1995Bom246; 1995(1)BomCR47; (1994)96BOMLR592; I(1995)DMC532
ORDERArvind Savant, J. 1. This appeal is by the original petitioner-husband against the judgment and decree dated 15th March, 1993 passed by the learned Principal Judge, Family Court, Bombay, in M. J. Petition No. A-877 of 1991. The husband had filed the petition for divorce mainly on two grounds, viz. :-- (i) that he was treated by the respondent-wife with cruelty after the solemnisation of the marriage, as contemplated by Cl.(ia) of sub-sec. (1) of S. 13 of the Hindu Marriage Act, 1955; and (ii) that the respondent-wife had deserted him for a continuous period of not less than two years immediately preceding the presentation of the petition, as contemplated by Cl. (ib) of sub-sec. (1) of S. 13 of the said Act. Another ground on which relief was sought was under Cl. (a) of sub-sect ion (1) of S. 13 of the Act contending that the marriage was not consummated. However, this contention has not been pressed before us. Under the impugned-judgment, the husband's petition has been dismissed ...
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