Mumbai Court October 1997 Judgments
Commissioner of C. Ex. Vs. Raymon Glues and Chemicals
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-24-1997
Reported in: (1998)(102)ELT424Tri(Mum.)bai
1. The Commissioner of Central Excise & Customs, Vadodara has filed this appeal against the captioned order of the Commissioner of Central Excise, Ahmedabad.2. The brief facts are that the respondents herein filed a classification list dated 23-7-1996 of their product di-calcium phosphate animal feed grade under sub-heading 2302.00 of CETA, 1985.The jurisdictional Asstt. Commissioner of Central Excise, Anand after issuing show cause notice did not accept the classification as claimed by the respondents. The show cause notice was issued proposing to approve the classification for the goods under sub-heading 3103.00.This order of the Asstt. Commissioner was appealed against by the respondents. The Commissioner (Appeals) by the impugned order held that goods are correctly classifiable under sub-heading 2302.00 as claimed by the respodents. The present appeal has been filed against this order of the Commissioner of Central Excise (Appeals).3. Shri S.V. Singh, the ld. DR for the appell...
Tag this Judgment!Smt. Parwatibai W/O Vijaydas Vaishnav and Others Vs. the State of Maha ...
Court: Mumbai
Decided on: Oct-24-1997
Reported in: 1998ACJ965; 1998(4)ALLMR676; 1998(2)BomCR593; (1998)1BOMLR593; 1998(2)MhLj73
ORDERS. Vagyani, J.1. The short point that arises for consideration is what is the range application of the notification issued by the Government of Maharashtra granting exemption of Court Fees for woman litigants in cases relating to (a) maintenance (b) Property Dispute (c) Violence and (d) Divorce.2. In brief, the facts giving rise to the present civil revision application are as under: The present petitioner No. 1 is the widow of deceased Vijaydas Vaishnav. Petitioner Nos. 2 to 5 are minor children of deceased Vijaydas Vaishnav. The petitioner Nos. 2 to 5 being minors are under the guardianship of their real mother i.e. petitioner No. 1.3. The respondent No. 1 is the State of Maharashtra. Respondent No. 2 is the Municipal Corporation, Aurangabad, to whom the Tanker involved in the accident belongs. The respondent No. 3 is the driver of the Tanker, who is admittedly in the employment of the respondent No. 2. The respondent No. 4 is the Insurance Company with whom the Tanker is insure...
Tag this Judgment!Smt. Palmira Valadares Vs. Shri Inacio Mariano Dias and Others
Court: Mumbai
Decided on: Oct-24-1997
Reported in: 1998(3)ALLMR76; 1998(4)BomCR526
ORDERR.M.S. Khandeparkar, J.1. The point which is sought to be raised for determination in the present petition is whether in a suit for permanent injunction filed by a person claiming to be a tenant in respect of a property against another person claiming to be the tenant in respect of the same property would lie before the Mamlatdar under Agricultural Tenancy Act or not.2. It is the case of the petitioner that he is a tenant in possession of a property bearing Survey No. 280/1 and 288/1 of the village of Catabolism and that the property belongs to the Communicate of Catabolism. The petitioner further claims to have been declared as the tenant by the Mamlatdar under section 7 of the Goa, Daman and Diu Agricultural Tenancy Act, 1964 (hereinafter called as 'the said Act') by his order dated 15-7-1992. The respondents Nos. 1 to 11 filed a civil suit being Regular Civil Suit No. 167/92 for injunction against the petitioner in respect of the same property while setting up a claim of tenanc...
Tag this Judgment!intelligence Officer, D.R.i., Mumbai Vs. Holia Mohammed Nisar C/O Sule ...
Court: Mumbai
Decided on: Oct-24-1997
Reported in: 1998BomCR(Cri)641
ORDERA.B. Palkar, J.1. This Revision Application is filed under section 482 Cr.P.C. by the Intelligence Officer of Directorate of Revenue Intelligence in N.D.P.S. Spl. Case No. 221 of 1997 pertaining to Bail Application No. 148 of 1997, for quashing and setting aside the order granting bail to respondent No. 1/Org. Accused Holia Mohammed Nisar in the aforesaid N.D.P.S. Spl. case and for further direction for taking him in custody as after the impugned order, he has been released on bail. 2. Before proceeding to state the facts, it is necessary to bring on record that by an order, dated 4-7-1997 passed by this Court (Coram: Moorthi, J.) respondent No. 1 came to be arrested and in pursuance of the said order, he continues to be in jailpending hearing of this Revision Application. It is also pertinent to point out that respondent No. 1 availed of bail on 2-7-1997 and order for taking him custody was passed on 4-7-1997 which has been implemented on 10-7-1997. Complaint in the present case ...
Tag this Judgment!Maitab S/O Bondaji Surkane Vs. State of Maharashtra and ors.
Court: Mumbai
Decided on: Oct-24-1997
Reported in: (1999)101BOMLR470
F.I. Rebello, J.1. The interesting, but short point involved in this petition is whether in the case where a non-tribal had purchased the land from a tribal transferor after 1.4.1957 and thereafter had sold the said land to another tribal before 15.3.1971, would such be fall within the ambit of Section 3 of the Maharashtra Restoration of Lands to Scheduled Tribes Act, 1974 and consequently is such sale null and void.2. The petitioner belongs to Bhilla Tribe, which is notified as Scheduled Tribe in the State of Maharashtra. The property is identified as Survey No. 29 of Mouja Jeetapur. The property belonged to one Aakaji Nimbaji Bhilla, who also is a tribal belonging to a notified Scheduled Tribe. He effected partition of the property during his life time by Deed of Partition dated 19.4.1952 between his sons. An application was moved on 14.10.1975 on behalf of Najru A. Bhilla against Kashiram Namdeo Mahale, the Respondent No. 4. It was the case of the tribal that he had sold the land to...
Tag this Judgment!Smt. Neerja Birla Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Oct-23-1997
Reported in: (1998)66ITD148(Mum.)
1. The assessee is a lady born in 1971 to the Kasliwal's, who own the S. Kumar Group of Companies. On 15-2-1988 she was engaged to Mr.Kumarmangalam Birla, son of late Sri Aditya Birla who was the leading industrialist of the country. The marriage was celebrated on 17-5-1989.2. The assessee purchased 2,50,000 shares of Indo-Gulf Fertilizers & Chemicals Corporation Ltd. (hereinafter referred to as 'IGFCCL'), and subsequently another lot of 7,00,000 shares of the same company. In the appeal for the year under consideration, we are concerned with the purchase and sale of the second lot of 7,00,000 shares. Specifically, the issue raised in this appeal is whether the surplus arising to the assessee on the sale of 7,00,000 shares is assessable under the head 'Profits & gains of business' or under the head 'Capital gains'. The revenue implications of the issue are substantial as capital gains are assessed at a lower tax and also are eligible for certain deductions under section 48 of ...
Tag this Judgment!income Tax Officer Vs. Kanchanganga Estates (P) Ltd.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Oct-23-1997
Reported in: (1998)67ITD299(Mum.)
1. This appeal by the Revenue is directed against the order of the CIT(A) dt. 28th April, 1994, for the asst. yr. 1989-90. The grounds taken read as follows : 1. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in holding that computation of book profit under s. 115J is not free from controversy and hence not rectifiable under s. 154 of the IT Act without appreciating the fact that there is no ambiguity in the interpretation of cl. (b) to proviso to s. 205(1) of the Companies Act in the application of sub-cl. (iv) of cl. (ba) to Explanation of s. 115J in assessee's case. 2. The appellant prays that the order of CIT(A) on the above ground be set aside and that of the ITO/AC be restored. The appellate craves leave to amend or alter any ground or add a new ground which may be necessary. The assessee filed a return and the assessment was completed under s. 143(1). The previous year for this year consisted of a period of 21 months ending on 31st March,...
Tag this Judgment!Shri Ganpat Keraba Khot Vs. Shri Dattatraya Narayan Joshi
Court: Mumbai
Decided on: Oct-23-1997
Reported in: 1998(2)ALLMR85; 1998(3)BomCR242; 1998(1)MhLj807
ORDERS.S. Nijjar, J.1. This petition under Article 227 of the Constitution of India has been filed with a prayer for quashing and setting aside the judgement and order dated 26th March, 1980 passed by the Additional Tahsildar in an enquiry under section 32-P(1) read with section 32-F of the Bombay Tenancy and Agricultural Lands Act, 1948, hereinafter referred to as 'the Act', the order passed by the Sub-Divisional Officer, Karvir Division, Kolhapur in T.N.C. Appeal No. 116 of 1980 dated 24th March, 1982 and the order passed by the Maharashtra Revenue Tribunal, Kolhapur, hereinafter referred to as 'the M.R.T' in Revision Application No. M.R.T. KP. 56/82 dated 28th September, 1983.2. Briefly stated the facts leading to the filing of the present writ petition are that the land in dispute R.S. 211/3 admeasuring 1-30 was held by two landlords. One was Shri Kashinath Vishnu Joshi who was holding 0-9-7 share and the other was Smt. Radhabai wd/o Narayan Joshi who was holding 0-6-5 share. In th...
Tag this Judgment!Neerja Birla, Smt. Vs. Assistant Commissioner of Income Tax
Court: Mumbai
Decided on: Oct-23-1997
Reported in: (1998)61TTJ(Mumbai)346
ORDERM.V.R. Prasad, A.M.The assessee is a lady born in 1971 to the Kasliwals, who own the S. Kumar Group of Companies on 15-2-1988, she was engaged to Mr. Kumarmangalam Birla, son of late Sri Aditya Birla who was the leading industrialist of the country, The marriage was celebrated on 17-5-1989.2. The assessee purchased 2,50,000 shares of Indo-Gulf Fertilisers & Chemicals Corporation Ltd. (hereinafter referred to as IGFCCL), and subsequently another lot of 7,00,000 shares of the same company. In the appeal for the year under consideration, we are concerned with the purchase and sale of the second lot of 7,00,000 shares. Specifically, the issue raised in this appeal is whether the surplus arising to the assessee on the sale of 7,00,000 shares is assessable under the head Profits and gains of business or under the head Capital gains. The revenue implications of the issue are substantial as capital gains are assessed at a lower tax and also are eligible for certain deductions under sectio...
Tag this Judgment!Kolsite Maschine Fabrik Ltd. Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-22-1997
Reported in: (1998)(60)ECC133
1. By Order Nos. 23-29/97, dated 17-4-1997 the learned Commissioner of Central Excise, Mumbai-II, in adjudicating seven show cause notices described in the said order confirmed the same. After confirming the duty claimed in the said show cause notices totalling amounting to Rs. 4,25,329/-, the Commissioner levied a penalty of Rs. 3.00 lacs. Against the said order, the assessee filed an appeal captioned above. He also filed an application for stay of collection and pleaded for waiver of dispensation of pre-deposit of excise duty of Rs. 4.25 lacs and penalty of Rs. 3.00 lacs. The Registry has given a defect memo stating that the order disposes of 7 show cause notices and therefore there should be seven separate appeals.2. Shri Ragesh S. Mehta, the ld. Counsel for the applicant argued before us that the impugned order is only one. Therefore only one appeal need to be filed. There need not be any seven appeals. He further stated, that in the impugned order, the adjudicating authority has ...
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