Mumbai Court March 1994 Judgments
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Union Industries Vs. Union of India (Uoi) and anr.
Court: Mumbai
Decided on: Mar-08-1994
Reported in: 1994(55)LC231(Bombay)
M.L. Pendse, J.1. The petitioners are a firm carrying on business of importing diverse commodities. The petitioners hold letters of authority in respect of two R.E.P. licences issued to M/s. Industrial Cables (India) Ltd. and who are registered as export firm. The two licences were issued in connection with two registered contracts registered on July 25,1980 and October 27,1980. On April 1, 1980 the import policy for year 1980-81 was announced. The registered exporters in accordance with Clause 8 of Appendix 20 were entitled to claim the import replenishment as were permissible to registered exporters. The petitioners arranged for import of 1,000 M.T. of Animal Tallow and entered into contract with M/s. M.W. Harvey Ltd., a company at London on February 21, 1983. The imported items arrived at Bombay Port on April 27, 1983 and the petitioners filed four bills of entry for clearance of the goods for home consumption. The petitioners were called upon by show cause notice dated March 24,198...
Commissioner of Income-tax Vs. Yusuf Abdulla Patel
Court: Mumbai
Decided on: Mar-07-1994
Reported in: (1994)121CTR(Bom)13; [1994]208ITR202(Bom)
Mrs. Sujata Manohar, C.J. 1. This income-tax reference pertains to the assessment years 1967-68, 1968-69 and 1969-70. The following common question of law are referred to us under section 256(1) of the Income-tax Act, 1961 : '(1) Whether, on the facts and in the circumstances of the case and in law the Tribunal was justified in holding that it could not be conclusively said that the assessee had concealed the particulars of income and as such penalty of Rs. 9,40,000, Rs. 2,33,000 and Rs. 13,50,000 for the assessment years 1967-68, 1968-69 and 1969-70, respectively, levied under section 271(1)(c) could not be sustained 2. Whether, on the facts and in the circumstances of the case and in law, the Tribunal was justified in cancelling the penalty of Rs. 9,40,000, Rs. 2,33,000 and Rs. 13,50,000 for the assessment years 1967-68, 1968-69 and 1969-70, respectively, levied under section 271(1)(c) in spite of the fact that the income returned by the assessee is less than 80 per cent. of total i...
New Vinod Silk Mills Pvt. Ltd. Vs. Union of India
Court: Mumbai
Decided on: Mar-07-1994
Reported in: 1997(57)ECC145; 1994LC381(Bombay); 1994(71)ELT910(Bom)
Pendse, J. 1. Rule. Shri Desai waives service on behalf of respondents Nos. 1 and 2. By consent, petition taken on board and called out for hearing. Head Counsel. The petition challenges legality of order dated November 1, 1993 passed by Customs, Excise and Gold (Control) Appellate Tribunal directing that the petitioners shall furnish a Bank Guarantee of Rs. 1,00,000/- within a period of 8 weeks from the date of order failing which the appeal preferred by the petitioners before the Tribunal to stand dismissed. The appeal was preferred by the petitioners to challenge the order directing payment of Rs. 1,53,612/- towards duty and Rs. 15,000/- towards penalty and for recovery of which the plant and machinery was ordered to be confiscated. In accordance with the rules, the petitioners were required to deposit the amount before appeal could be entertained. The petitioners sought exemption from deposit and the Tribunal passed the impugned order granting exemption but on condition of furnishi...
State of Maharashtra Vs. Gulabi Sudhu and ors.
Court: Mumbai
Decided on: Mar-07-1994
Reported in: 1995ACJ965
I.G. Shah, J.1. The State of Maharashtra, the owner of the vehicle involved in the accident, has preferred this appeal against the order and judgment awarding Rs. 50,000/- as compensation with interest at the rate of 6 per cent per annum from the date of filing of the application till payment in favour of the present respondents who have filed the application under Section 110-A of the Motor Vehicles Act to claim compensation on account of death of Sudhu Gupta, the husband of the present respondent No. 1, father of respondent Nos. 2 and 3 and the son of respondent Nos. 4 and 5.2. Briefly stated, the facts giving rise to the present appeal are as under: Sudhu Gupta admittedly met with an accident on 13th Road, Aarey Colony, Goregaon, on 1.9.1974 at about 10.30 a.m. as a result of dash given to him by a tractor bearing No. MRX 3644 belonging to the present appellant and driven by its employee. Sudhu Gupta was walking by the left side of the road. The tractor belonging to the present appe...
Khurshed Sorabji Cooper Vs. Bombay Electric Supply and Transport Under ...
Court: Mumbai
Decided on: Mar-04-1994
Reported in: AIR1995Bom79; 1995(1)BomCR483; (1994)96BOMLR670
1. By this writ petition, the petitioner Khurshed Sorabji Cooper has challenged the supplementary bill dated 1 August, 1990 and the notice of disconnection dated 19 Nov. 1990 issued by the respondent -- The Bombay Electric Supply and Transport Undertaking (BEST). There is no controversy about the material facts of the case. The petitioner is supplied electrical energy by the respondent. A meter has been installed by the respondent for ascertaining the amount of energy supplied to the petitioner. Bills were raised from time to time by the respondent for the electrical energy supplied to the petitioner on the basis of the register of the said meter, which were duly paid by the petitioner. On 30 March 1989, the said meter was replaced by the respondent as its functioning was found by it to be defective. A letter was addressed to the petitioner by the Superintendent Consumers Senior of the respondent saying that due to some defect the old meter could not register the proper quantum of elec...
Tukaram Genba Jadhav and Others Vs. Laxman Genba Jadhav and Another
Court: Mumbai
Decided on: Mar-04-1994
Reported in: AIR1994Bom247; (1994)96BOMLR227; 1994(1)MhLj991
1. This appeal is directed against the judgment and decree dated 9th November, 1993, passed by the learned IInd Additional District Judge, Satara, in Regular Civil Appeal No. 63 of 1990 arising from Regular Civil Suit No. 91 of 1984 filed in the Court of Civil Judge, Junior Division, at Khandala. 2. The plaintiffs and defendants Nos. 1 to 3 are brothers. The defendant No. 4 is the sister of the plaintiffs and defendants Nos. 1 to 3. The plaintiff and the defendants are sons and daughter of one Genba Jadhav. The plaintiff filed Regular Civil Suit No. 91 of 1984, for partition and separate possession. The suit properties inter alia included ancestral agricultural lands. Genba died intestate on 22nd February 1972. The First Appellate Court has proceeded on the footing that the share of the deceased Genba in joint family properties got separated immediately prior to his death under S.6 pf Hindu Succession Act, 1956 and the sons as well as daughters i.e. the plaintiff and all the defendants...
M/S. Deepak Corporation Vs. Pushpa Prahlad Nanderjog
Court: Mumbai
Decided on: Mar-04-1994
Reported in: AIR1994Bom337; 1995(1)BomCR452; 1995(1)MhLj489
1. This revision application is directed against the order of 26 April 1989 of the Bombay City Civil Court in SC Suit No. 2603 of 1984 holding that the document described as 'consent terms' dated 21 February 1989 tendered to the court along with application dated 21 February 1989 filed by the petitioners for modification of the undertaking given by them under clause 5 of the earlier consent terms dated 20-12-1984 was liable to be impounded and directing the registrar to forward the same to the Collector for recovery of the stamp duty and penalty and registration charges.2. The material facts, briefly stated, are as follows: The respondent, Pushpa Prahlad, had filed a suit against the petitioners for permanent injunction restraining them from interfering with her peaceful use and enjoyment of the suit premises and from taking any steps to dispossess her therefrom except bydue process of law. The said suit, which was numbered as S.C. Suit No. 2603 of 1984, was settled between the parties...
Baba Abdul Khan S/O Daulat Khan and Others Vs. Smt. A.D. Sawant, J.M.F ...
Court: Mumbai
Decided on: Mar-04-1994
Reported in: 1994CriLJ2836
ORDER1. It is really an unfortunate thing that the instant contempt proceeding has been initiated against the member of the temple of justice and one another. The petitioners who moved this Court to initiate the contempt proceedings against the contemnors are the accused in Criminal Case No. 218 of 1991 for the offence punishable under sections 420, 392 read with Section 34 of the Indian Penal Code. Initially, on 3-11-1993, the notice before admission was issued by this Court against all the contemnors. The submissions on behalf of the contemnor Nos. 1 and 2 were filed and after satisfying that there is a prima facie case, this Court issued rule on 3-2-1994 against the contemnors calling upon them to show cause as to why action should not be taken against them under the provisions of Contempt of Courts Act, 1971. In an ordered community, the Courts are established for the specific settlement of disputes and for the maintenance of law and order. In the general interest of the community,...
Zohar Siraj Lokhandwala Vs. M.G. Kamat and Others
Court: Mumbai
Decided on: Mar-04-1994
Reported in: (1994)121CTR(Bom)283; [1994]210ITR956(Bom)
Dr. B.P. Saraf, J. 1. The petitioner seeks to challenge a notice dated October 6, 1993, issued by respondent No. 1, the Assistant Commissioner of Income-tax, Central Circle 11, Bombay (Assessing Officer), under section 148 of the Income-tax Act, 1961, for the assessment year 1987-88. The notice has been issued after obtaining necessary sanction of the Commissioner of Income-tax, (Central-1), Bombay. The contention of the petitioner is that the said notice, having been issued after the expiry of four years from the end of the relevant assessment year, must fulfil the conditions laid down in section 147(a) of the Income-tax Act, 1961 ('the Act'). According to the petitioner, one of the conditions for exercise of jurisdiction under section 147(a) of the Act that the income chargeable to tax should have escaped assessment for that year 'by reason of the omission or failure on the part of the assessee to for disclose fully and truly all material facts necessary for his assessment for that y...
Popular Colour Lab Pvt. Ltd. Vs. Union of India
Court: Mumbai
Decided on: Mar-04-1994
Reported in: 1994LC92(Bombay); 1994(72)ELT29(Bom); 1994(2)MhLj1433
V.A. Mohta, J. 1. The common referred point for consideration by this full Bench is this batch of petitions is :-'Whether regulations framed under Section 157 of the Customs Act can be termed as 'statute' and whether doctrine of promissory estoppel can be evoked against such regulations ?' 2. All the Petitioners are dealers in photographic and other processes. They entered into contracts with manufactures of mini colour lab in Japan for import of sets of N. QSS. 603 with accessories and spare parts and opened irrevocable letters of credit for the price in Japanese Currency Yen. All this was complete much before 3rd April, 1986. Indeed the sets even left Japan shore before that date. The sets, however actually reached India subsequent to that date. The significance of the date 3rd April, 1986 is that the Project Import Regulations, 1986 made under Section 157 of the Customs Act (the Act were brought in force with effect from that date by Notification No. 230 of 1986 in supersession of t...
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