Mumbai Court March 1994 Judgments
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Namdeo Satyagonda Patil Vs. State of Maharashtra
Court: Mumbai
Decided on: Mar-17-1994
Reported in: 1994(4)BomCR64; 1994CriLJ3493
Sahai, J.1. Since both these matters arise from the same set of facts, we propose disposing them of by a common judgment :- 2. The appellant Namdeo Patil was convicted under S. 302 of Indian Penal Code, on four counts :- (a) for committing murder of his wife Mahadevi; (b) for committing murder of his daughter Km. Jayshree. (c) for committing murder of his another daughter Km. Gita, and (d) for committing murder of his son Master Ranjit. And on each of the four counts, he was awarded a separate sentence of R.I. for life and to pay fine of Rs. 100/- in default of payment of fine, to further undergo R.I. for 7 days. He was also convicted under S. 309 of Indian Penal Code and was sentenced to undergo 6 months R.I. The substantive sentences were ordered to run concurrently. The aforesaid convictions and sentences were imposed on the appellant by Shri N. T. Giri, IInd Additional Sessions Judge, Kolhapur vide order dated 6th June, 1992, in Sessions Case No. 121 of 1991. Feeling aggrieved b...
Hindustan Mineral Products Co. Pvt. Ltd. Vs. Union of India
Court: Mumbai
Decided on: Mar-17-1994
Reported in: 1994LC553(Bombay); 1994(72)ELT23(Bom)
M.L. Pendse, J.1. The petitioner No. 1 is a private limited company engaged in manufacture of paints and pesticides. The Company carried out processing of goods on behalf of their customers after receipt of raw materials. One of the customers of the Company is M/s. Asian Paints (India) Ltd. and on behalf of them the Company processes a product known as 'Gattu Decorative Water Proof Cement Coating'. The product is processed from raw materials supplied by M/s. Asian Paints (India) Ltd. The goods are cleared to M/s. Asian Paints (India) Ltd. in accordance with Rule 56A of Central Excise Rules, 1944. In January 1979 the Company submitted price-list to the Excise Authorities indicating the assessable value of the goods processed by them on behalf of M/s. Asian Paints (India) Ltd. The assessable value shown consisted of manufacturing cost and manufacturing profits in respect of the product. The Excise Authorities issued show cause notice upon the Company to explain why the abatement of post-...
The Municipal Council, Ahmednagar Vs. Bhaskar Pandurang Hivale
Court: Mumbai
Decided on: Mar-17-1994
Reported in: 1995(1)BomCR328
A.D. Mane, J.1. An interesting question of law that arises for consideration in this appeal is whether an `educational institution' registered under the Bombay Public Trusts Act, 1950, can claim exemption from payment of `education cess' by virtue of the provisions contained in Clause (e) of sub-section (1) of section 7 of the Maharashtra Education and Employment Guarantee (Cess) Act, 1962.2. The respondent plaintiff is an educational institution and through its Secretary cum Treasurer filed the suit for a declaration that the properties mentioned in the Schedule attached to the plaint are not liable to pay the education cess, as same are exempted under the Maharashtra Education and Employment Guarantee (Cess), Act, 1962 (for short, the Act) with the consequential relief that the Appellant-defendant Municipal Council be restrained by permanent injunction not to levy the education cess with the further prayer for refund of Rs. 27,737/- which were recovered illegally and wrongfully by th...
Vaman Keshav Godse Vs. Laxman Keshav Godse and ors.
Court: Mumbai
Decided on: Mar-17-1994
Reported in: (1994)96BOMLR710
M.F. Saldanha, J.1. The present appellant had instituted Regular Civil Suit No. 86 of 1973, whereby he had claimed partition and separate possession of his share. The Respondent Nos. 1 and 2 are his brothers and Respondent Nos. 3 to 5 are his sisters. The suit in question was resisted essentially by the brothers and one of the contentions raised was that the defendant No, 1 had earlier instituted a Civil Suit in respect of his share in the rent of a house that had been jointly held by the parties and the first floor of which had been given on rent. The learned trial Judge framed the issued on the basis of the pleadings and one of the issue was with regard to the question as to whether the present suit was at all maintainable in law in view of the fact that the earlier Civil Suit No. 89 of 1962 between the same .parties and in respect of the property in dispute had been tried and decided on merits. It is this aspect of the matter alone that we are concerned with, in the present proceedi...
Smt. Kamalabai Laxman Pathak and Others Vs. Onkar Parsharam Patil and ...
Court: Mumbai
Decided on: Mar-16-1994
Reported in: AIR1995Bom113; (1994)96BOMLR641
1. In what situations will be doctrine of 'part performance' as enunciated in Section 53A of the Transfer of Property Act, 1882 serve as a valid defence? It is incumbent on the party invoking the provisions of Section 53A of the Transfer of Property Act to establish before the Court that all the requirements of this section, and not only some of them, have been satisfied. Where the document in question is unavailable for good reasons, it would still be necessary to adduce secondary evidence to satisfy, the Court that there existed a contract in writing and, more importantly, so that the Court may ascertain with reasonable certainty as to what were the terms of that document. Equally necessary for the protection under this section to be made available, the defendant will have to be willing toperform the terms of the contract as required. In the absence of everyone of these requirements being satisfied and where the burden of proof is not adequately discharged, the applicability of Secti...
Godavari Sugar Mills Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Mar-16-1994
Reported in: (1994)120CTR(Bom)176; [1994]208ITR801(Bom)
Dr. B.P. Saraf, J.1. By this reference under section 256(1) of Income-tax Act, 1961, the Income-tax Appellate Tribunal has referred four questions of law to this court for opinion - three at the instance of the assessee, one at the instance of the Revenue. The questions are : At the instance of the assessee : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in not excluding commission of Rs. 13,471 paid to the managing director for the purpose of remuneration to be allowed as deduction to the company under section 40(c) of the Act 2. Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in reversing the decision of the Commissioner of Income-tax (Appeals) allowing deduction of Rs. 80,301 being gratuity liability and provided in the books on the basis of actuarial valuation for the assessment year 1973-74, and Rs. 19,06,977 and Rs. 5,72,219, respectively, being the gratuity liability and not provided...
Hindustan Petroleum Corporation Ltd. Vs. Union of India
Court: Mumbai
Decided on: Mar-16-1994
Reported in: 1994LC357(Bombay); 1994(72)ELT10(Bom)
Pendse, J.1. Hindustan Petroleum Corporation Limited is a Government Company carrying on business of manufacturing diverse petroleum products at their Refineries situated at Trombay in Greater Bombay. In year, 1974, the Company had developed a petroleum product described as Axle oil of medium and heavy grades to specifically meet the demands of Indian Railways. The Company claims that the Axle oil manufactured had a flame height of less than 10 mms., contained more than 0.25 per cent of a bituminous substance and possessed a viscosity of more than 1000 seconds of Redwood-I Viscometer at 100 Degree F. The manufacture of Axle oil was liable to payment of excise duty in accordance with provisions of Central Excises and Salt Act, 1944. The Company claimed that the relevant Tariff Item for payment of duty was Tariff Item 10 which reads as under :- '10. FURNACE OIL - that is to say any mineral oil Rs. 100.00which - per Kilolitreat 15(i) has a flame height of less than ten degrees ofmilimetre...
Commissioner of Income-tax Vs. Modi Pvt. Ltd.
Court: Mumbai
Decided on: Mar-16-1994
Reported in: [1994]208ITR31(Bom)
Sujata Manohar, C.J.1. The assessee is Messrs. Modi Pvt. Ltd. The assessment years involved are 1960-61 to 1963-64. The assessee, at the material time, was a private limited company incorporated on September 21. 1946. The assessee-company was appointed managing agent of a public limited company known as Western India Theatres Ltd,, for a period of 20 years from September 26, 1946. Ordinarily, the managing agency agreement would have come to an end on September 26, 1966. However, by virtue of Section 330 of the Companies Act, 1956, the date of expiry was advanced to August 15, 1960. 2. The assessee-company had purchased blocks of shares of Western India Theatres Ltd., by resorting to borrowings. Its total shareholding in Western India Theatres Ltd., as on June 31, 1962, stood at 18,425 shares of the value of Rs. 5,58.080 out of a total of 87,872 shares of Western India Theatres Ltd. In the accounting year 1962-63, the assessee purchased a further block of 1,314 shares of Western India T...
Unique Suspension (P) Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-15-1994
Reported in: (1994)(74)ELT739Tri(Mum.)bai
1. Though this day only stay application was listed for hearing, after hearing Shri Parakh and on the nature of prayer made, we have decided to take up the appeal itself for disposal.2. The appeal is against the Order in Original No. 77/93-Collr. dt.24-11-1993. The appellants are alleged to have utilised the Modvat credit amounting to Rs. 2,52,259/- which has accrued in respect of the duty paid on inputs, which actually find usage in manufacture of automobile springs, whereas this credit has been utilised for payment of duty involved on T & T bolts and eye nuts. On account of this, adjudication proceedings were initiated and in the aforesaid order, the Modvat credit amounting to Rs. 2,52,259/- has been ordered reversal and a penalty of Rs. 10,000/- has also been imposed.3. Shri Parakh, the ld. Advocate, pleads that once they pay this amount they will be entitled to get back the credit, which can be utilised for payment of duty on springs or they could get the refund because of the...
Polyolefins Industries Ltd. Vs. Collector of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Mar-15-1994
Reported in: (1994)(74)ELT910Tri(Mum.)bai
1. This is an appeal against the Order in Appeal No. PCJ-147/B. III/93, dt. 7-9-1993 rejecting the appellants' appeal.2. The appellants are manufacturers of rubber processing chemicals.They, inter alia, bring Mafron/Freon Gas as an input under the Modvat scheme and took credit of duty paid on the aforesaid gases after filing the declaration. The deptt. objected to the credit being extended in respect of the aforesaid gases, on the ground that they are refrigerant gases and they are meant for use in the machinery as refrigerant gas and hence they are identified with the functioning of the machinery.They therefore held that these inputs are hit by the explanation to Rule 57A of the Central Excise Rules and denied the Modvat credit.Though the original authority imposed a penalty on the appellant for availing irregular credit and on appeal before the Collector (Appeals), the penalty has been set aside; but the reversal of the Modvat credit was confirmed. Hence the present appeal before th...
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