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Mumbai Court November 1995 Judgments

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Nov 24 1995

Panchmahal Steel Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Nov-24-1995

Reported in: (1996)(83)ELT91Tri(Mum.)bai

1. These appeals arise out of different OIAs passed by the Collector of C. Ex. (Appeals), Bombay confirming various orders passed by the Addl.Collector of C. Ex., Vadodara as detailed below :--------------------------------------------------------------------------------Sr. No. Appeal No. OIO No. OIA No.--------------------------------------------------------------------------------1. E/806/89-Bom. D/12/89, Dt. 2-2-1989 GSM-2105/89 Baroda, ACCE, Vadodara Dt. 16-10-19892. E/821/89-Bom. D/11/89, Dt. 1-2-1989 GSM-2102/89 Baroda, ACCE, Vadodara Dt. 16-10-19893. E/822/89-Bom. D/6/89, Dt. 31-3-1989 GSM-2027/89 Baroda, ACCE, Vadodara Dt. 19-10-19894. E/41/90-Bom. D/14/89, Dt. 2-2-1989 GSM-2306/89 Baroda, ACCE, Vadodara Dt. 20-11-19895. E/42/90-Bom. D/4/89, Dt. 3-1-1989 GSM-2162/89 Baroda, ACCE, Vadodara Dt. 26-10-19896. E/43/90-Bom. D/28/89, Dt. 29-5-1989 GSM-2303/89 Baroda, ACCE, Vadodara Dt. 20-11-19897. E/44/90-Bom. D/9/89, Dt. 31-1-1989 GSM-2310/89 Baroda, ACCE, Vadodara Dt. 20-11-19898....


Nov 24 1995

Kiran M. Kandolkar Vs. State and Others

Court: Mumbai

Decided on: Nov-24-1995

Reported in: 1996CriLJ1429

1. These two Revision Applications were filed by accused No. 1 and accused No. 2, respectively, in Criminal Case No. 228/93/B on the file of Judicial Magistrate, First Class, Mapusa. Since these two Revision Applications arise out of a common judgment of the Court below, they were heard together and are being disposed of by this common order.2. According to the prosecution, the petitioners and 4 others were charge-sheeted by the police under Sections 143, 147, 148, 448, 427 r/w Section 149 of Indian Penal Code. The prosecution case is that on 24-6-1993 at about 12.40 hours at Satorxete, Aldona, the accused formed an unlawful assembly and criminally trespassed in the compound of one K. V. Philip and damaged his motor-cycle causing mischief to the tune of Rs. 2,000/- and also the window panes to the tune of Rs. 72/-. 3. P.W. 1 and P.W. 3 are father and son who were in the house at the relevant time and were the eye-witnesses. Relying on the evidence of these witnesses, the learned Magist...


Nov 24 1995

Mrs. Kamakshi R. Iyer Vs. Hindustan Door-oliver Ltd. and ors.

Court: Mumbai

Decided on: Nov-24-1995

Reported in: [1996(73)FLR1497]; (1996)ILLJ1131Bom; 1996(1)MhLj404

V.P. Tipnis, J. 1. A Reference under the Industrial Disputes Act is pending before the Labour Court at Bombay since 1988 between Smt. Kamakshi R. Iyer, a workman and Hindustan Dorr-Oliver Ltd. - the employer. The employer on 20th April 1983 made an application to the Labour Court stating that Ms. Iyer is being represented by her husband Mr. Ramchandran, that during all these years application after application is being filed by Mr. Ramchandran. It is further stated that the provisions of Section 36(4) of the Industrial Disputes Act, which debar legal practitioner being allowed to represent in any proceeding under the Industrial Disputes Act, came for scrutiny before the Allahabad High Court and by a decision reported in 1992 (64) F. L. R. 968, the Allahabad High Court held that section 36(4) of the Industrial Disputes Act is ultravires Articles 14 and 19(1)(g) of the Constitution of India. It is stated that earlier Court had specifically rejected the application of the company to engag...


Nov 23 1995

William Rebello Vs. Jose Agnelo Vaz and Another

Court: Mumbai

Decided on: Nov-23-1995

Reported in: AIR1996Bom204; II(1996)DMC339

1. This Appeal raises an important question of law with regard to the application of the provisions of the Child Marriage Restraint Act, 1929, and the point raised is of public importance.2. The provisions of the Child Marriage Restraint Act are extended to Goa, Damans and Diu by virtue of the Regulation 11 of 1963. A notification was issued on 5th January, 1965 by the Government and the provisions of the Child Marriage Restraint Act are brought into force in this area with effect from 1st February, 1965.3. An application came to be filed in the Court of the learned Civil Judge, Senior Division, Vasco-da-Gama by the Applicants, i.e., Jose Agnelo Vaz and Miss Elemina Almeida for dispensing with the age limit of the marriage and to give necessary directions to the Civil Registration Authority to register the marriage of the Applicants.4. The application was made in view of the provisions of Articles 5 and 6 of the Portuguese Civil Code. As Applicant No. I was not 21 years of age and coul...


Nov 23 1995

Mukund Iron and Steel Works Ltd. and Vs. Maharashtra Industrial Develo ...

Court: Mumbai

Decided on: Nov-23-1995

Reported in: 1996(2)BomCR315; [1998]91CompCas695(Bom)

D.R. Dhanuka, J.1. The respondent No. 1 is the owner of eight plots of land bearing Nos. A-63 to A-67 and C-23 to C-25 situated in the Dombivili Industrial Area of respondent No. 1 admeasuring about 32760 sq. metres. On 13th August, 1973, the respondent No. 1 executed a lease in respect of the said eight plots of land in favour of M/s. Eldee Wire Ropes Limited (Now in liquidation) for a period of 95 years commencing from 1st May, 1965. The said lease is subsisting for its unexpired period. M/s. Eldee Wire Ropes Limited is hereinafter referred to as 'The Company'. With consent of Maharashtra Industrial Development Corporation, the said company created a mortgage on the said eight plots of land etc. in favour of State Bank of Hyderabad in lieu of the said bank providing credit facilities to the said company. Very large amounts were due and payable by the company to the State Bank of Hyderabad.2. By an Order dated 12th July, 1978, passed in Company Petition No. 525 of 1977, the said compa...


Nov 22 1995

Cc Vs. National Rayon Corpn.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Nov-22-1995

Reported in: (1996)(63)LC609Tri(Mum.)bai

1. This is a Department appeal filed against the order of Collector (Appeals), Bombay dt. 31.10.1985.2. The ld. DR stated that the appellants had imported Special High Precision Gear type Metering Devices in 1979.3. The goods were originally assessed under Heading 84.63 as Gears.However, subsequently the respondents requested for reassessment under Heading 84.38(1) or 84.10(i).4. The request was rejected but at the appeal stage, the ld. Collector allowed their request for re-classification under Heading 84.38(1).5. It was department's contention that the goods are basically a Gear mechanism and form a part of the system for the manufacture of polyamide yarn. It is, therefore, a kind of Gear system having a metering device. As Heading 84.63 covers all types of Gears along with its assemblies, the goods were correctly classifiable under 84.63 not under 84.38(1). It was also their contention that since the device has got dual function i.e. pumping of liquid and delivering the same in pre...


Nov 21 1995

Vinayak Balkrishna Samant and Others Vs. the Mahanagar Telephone Nigam ...

Court: Mumbai

Decided on: Nov-21-1995

Reported in: 1996(3)BomCR179; (1996)98BOMLR428; 1996(1)MhLj511

S.M. Jhunjhunuwala, J. 1. By this suit, the plaintiffs, who are described as petitioners in the suit, seek to file the arbitration agreement under Section 20 of the Arbitration Act, 1940 (for short, 'the Act') in this court as also an order of reference of plaintiffs' claim against the defendants to arbitration in accordance therewith. 2. Though short but an interesting question of law arises for consideration in the present proceedings. The circumstances giving rise to the present proceedings in which the question of law arises are these : 3. By a Deed of Lease dated 3rd September, 1984 entered into between the plaintiffs on the one hand and the President of India on behalf of Bombay Telephones on the other hand, the plaintiffs granted lease of the premises mentioned therein to Bombay Telephones for the purpose of housing telephone offices for the consideration therein mentioned. The lease was for a period of 3 years from 8th August, 1983 and it was agreed by and between the parties t...


Nov 20 1995

Ashok Ambadasrao Lawand and anr. Vs. the State of Maharashtra and ors.

Court: Mumbai

Decided on: Nov-20-1995

Reported in: 1996(3)BomCR201; (1996)98BOMLR439

N.P. Chapalgaonker, J.1. Heard Shri R.N. Dhorde for the petitioner, Shri Kishor Patil for the respondents Nos. 1 to 3 and Shri N.B. Khandare for the respondent No. 4. 2. Petitioners are the members of the Managing Committee of Osmanabad Zilla Doodh Utpadak Sangh Maryadit. They were served with a Notice dated 24-7-1995 that they have become disqualified by virtue of provisions of section 73-FF of the Maharashtra Co-operative Societies Act, 1960 for not having refunded the advance taken by them within a period of 30 days and they were asked to show cause as to why the order of disqualification should not be passed against them under section 78.3. In the reply, the fact that an advance was taken by them and it was repaid after a period of 30 days was admitted but what was contended is that the repayment was before the issuance of Notice of show cause. The explanation was not accepted by the Divisional Deputy Registrar, Milk, Aurangabad and an order of disqualification under section 78-1(a...


Nov 17 1995

Commissioner of Income Tax Vs. Tata Hydro Electric Supply Co. Ltd.

Court: Mumbai

Decided on: Nov-17-1995

Reported in: (1996)132CTR(Bom)137; [1996]219ITR178(Bom)

Dr. B.P. Saraf, J. 1. By this reference under s. 256(1) of the IT Act, 1961, made at the instance of the Revenue, the Tribunal has referred the following four questions of law to this Court for opinion : '1. Whether, on the facts and in the circumstances of the case, the assessee was entitled to depreciation on increased repayment liability arising as a result of fluctuations in the rate of exchange of foreign currencies in which the World Bank loans were required to be repaid 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was entitled to depreciation on the increased repayment liability due to revaluation of the German Mark and Netherland Guiders in 1967 13. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the meaning of word 'paid' as used in s. 36(1)(iv) in connection with the contribution of an employer towards an approved superannuation fund is that...


Nov 17 1995

Commissioner of Income Tax Vs. Mercantile Bank Ltd.

Court: Mumbai

Decided on: Nov-17-1995

Reported in: [1996]222ITR572(Bom)

Dr. B.P. Saraf, J. 1. By this reference under s. 256(1) of the IT Act, 1961, made at the instance of the Revenue, the Tribunal has referred the following question of law for the opinion of this Court : 'Whether, on the facts and in the circumstances of the case, the assessee is not liable to be taxed in respect of the amount credited to the 'Interest Suspense Account' representing interest recoverable on 'sticky loans and advances' and which is not taken to the profits and loss of the relevant account year ?' 2. Learned counsel for the Revenue submitted before us that the controversy in the above question is squarely covered by the decision of the Supreme Court in the case of State Bank of Travancore vs . CIT : [1986]158ITR102(SC) . Learned counsel for the assessee, however, submits that the decision of the Supreme Court in the above case does not apply, this controversy is covered by the decision of this Court in CIT vs . Citibank N.A. : [1994]208ITR930(Bom) . 3. We have carefully con...


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