Mumbai Court February 1997 Judgments

Dattatraya Pandurang Patil Paregaonkar Vs. Radhabai (Since Deceased by ...

Court: Mumbai

Reported in: AIR1997Bom233; 1997(3)BomCR591; (1997)3BOMLR14; II(1997)DMC559; 1998(1)MhLj326

1. At the outset the learned counsel for the appellant submited that the respondnet No.2 and 3 viz., Smt Kashibai and Smt. Chandrabhaga had died during pendencey of appeal and their names be deleted form array of parties. Order accordingly.2. The interesting question of consideration importance that arise in the second appeals is Whether in the erstwhile Kolhapur State a brother could be taken in adoption by his brother or such adoption a was prohibited in view of Vat Hukum of 1920 issued by the then Kolhapur State?'3. The facts so far as material are capable of being stated with utmost brebvity. One Dattaji resident of village Shiroli taluka Hatkanangle within the then Kolhapur State died in they year 19-07 leaivng behind his widow Radhabai. The said Radhabai in the year 1920 adopted Pandurang as their son. Pandurang had two wives Smt. Kashibai and Smt. Chandrabhaga. No issue was born to the Pandurang form either of the wives and on 14-12-1944 he adopted his brother Shankar. The adopt...

State of Maharashtra Vs. Anjanabai Alias Anjana Mohan Gavit and Others

Court: Mumbai

Reported in: 1997BomCR(Cri)775; 1997CriLJ2309

ORDERA.V. Savant, J.1. Heard both the learned Counsel. 2. This is a Writ Petition filed by the State of Maharashtra, challenging the two Orders; one dated 18th January, 1997 which is passed below Exhibit 'B' to this Writ Petition and the other dated 20th January, 1997 which is passed below Exhibit 'C' to this Writ Petition. In substance, the learned Chief Judicial Magistrate, Kolhapur, has rejected the application of the State for permission to file a single charge-sheet in respect of several offences which are alleged to have been committed by the respondents-accused in the course of the same transaction in what has been referred to as 'Bal Hatya Kand', which means children's massacre. The facts which emerge from the single charge-sheet that was submitted before the learned Magistrate are as under. 3. Four accused viz. respondent No. 1 Anjanabai and her two daughters; respondent No. 2 Renuka and respondent No. 3 Seema, and the fourth respondent Kiran Shinde, who is husband of responde...

Associated Polymers Ltd. Vs. Union of India (Uoi) and ors.

Court: Mumbai

Reported in: (1999)IIILLJ1543Bom

S.H. Kapadia, J.1. By this Writ Petition, Petitioners seek to challenge the Order passed by the R.P.F.C. on May 4, 1993 under Section 7-A of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 (hereinafter referred to for the sake of brevity as 'the said Act', 1952). By the impugned order, R.P.F.C. has come to the conclusion that as a subsidiary company, Petitioners are a Department/ Branch of the holding Company Schrader Duncan Limited (S.D.L. for short)2. The facts giving rise to this petition briefly, are as follows:--3. Petitioners are a Company incorporated under the Companies Act. It has a registered Office at Nariman Point. It has a factory at M.I.D.C., Tarapor, Boiser in Greater Bombay. Petitioners are engaged in the manufacture of rubber sheets. They obtained loans from the State Industrial Investment Corporation of Maharashtra for purchasing plant and machinery in respect of their factory at Boiser. They commenced their production from November 8, 1977. They...

Smt. Rahanabai Shaikh Farid and ors. Vs. Laxman Piraji Kumbhar

Court: Mumbai

Reported in: (1998)100BOMLR213

D.K. Deskmukh, J.1. This is a petition filed under Article 227 of the Constitution of India, challenging the Order of the 5th Additional District Judge, Pune dated 7.12.1993 allowing the Appeal filed by the respondent and setting aside the decree passed by the Trial Court in Suit No. 1248/1984 dt. 13.12.1989. Civil Suit No. 1248/84 was filed by the petitioner, claiming that he is a landlord of one room out of the property, bearing No. 58 Juna Bazar, Kirkee, Pune. The said suit was filed under the provisions of the Bombay Rent Act against the respondent, who is the tenant in the suit premises. It is the case of the landlord that the tenant did not pay the rent from 9.3.1974. Therefore, on 16.4.83 a notice was; issued to the tenant by the landlord demanding the arrears of rent. The notice was received by the tenant on 21.4.1983. The tenant replied the said notice, disputing his liability to pay the amount of arrears of rent. The tenant on 27.4.1983 also filed an application for fixation ...

Communidade of Murad Vs. Additional Deputy Collector and Land Acquisit ...

Court: Mumbai

Reported in: 1997(4)ALLMR566; (1997)99BOMLR646

T.K. Chandrashekhara Das, J.1. An area of 34,322 sq. mts. of land belonging to the appellant in survey No. 115 (part) in village Murda, for the purpose of alignment of N.H. 17 was sought to be acquired under a Notification under Section 4(1) of the Land Acquisition Act, 1894, which was published in the Gazette dated 16th January, 1984. The Land Acquisition Officer passed Award dated 29th March, 1985 awarding compensation of Rs. 20/- per sq.mt. to the appellant. Dissatisfied with the Award of the Land Acquisition Officer, the appellant sought a Reference before the Additional District and Sessions Judge, Panaji, in Land Acquisition Case No. 79/85. The Reference Court dismissed the reference by Award dated 4th January, 1990, holding that there was no material before to enhance the compensation. This Appeal arises out of the said Award, at the instance of the claimant.2. Before the Court below, an attempt was made to prove the market value of the land by examining three witnesses, A.W. 1,...

Cable Corpn. of India Ltd. Vs. Cc

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1997)(71)LC936Tri(Mum.)bai

1. This appeal is directed against the Order dated 30th January, 1990 of Collector of Customs (Appeals).2. The appellants imported what they claimed to be a consignment of High Voltage Partial Discharge System comprising of: 4. Detective System comprising of detector to provide calibration signal oscilloscope readout of partial discharge, low voltage calibration signal coupler, coaxial signal cable assemblies and interconnecting cables, recognition and recording sub-systems, evaluation and recognition unit, X-Y Recorder, Master Calibrator, Partial discharge site locating system etc. 7. Water (Cable) termination system with high capacity, continuous duty water conditioner.2.1. They claimed assessment under CTH 90.30.39 with benefit of Notification No. 69/86. It was their contention that all these items even though invoiced separately contribute to the principal function of detection of partial discharge in high voltage cables, and therefore, merit assessment as instruments as such unde...

Sterlite Industries India Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)LC423Tri(Mum.)bai

1. The issue for determination in this appeal is whether material handling equipment, consisting of E.O.T. cranes and their spares and other lifting and handling machinery, hoists, electrical appliances consisting of uninterruptible power supply system (UPSS), and equipment to recall and, if necessary disconnect power supply as well as cables and parts of control panels are "capital goods" within the meaning of Rule 57Q before it was amended during the period June to August, 1994.3. As far as material handling equipment is concerned, this Tribunal has held in Collector of Central Excise v. M.M. Forgings Ltd. -1996 (15) RLT 374 that fork lifts used for lifting and transporting final products of raw materials within the factory production would constitute capital goods, since they were used for producing or processing the final product. We are concerned with the stationary material handling equipment and the ratio would equally apply to these goods. It would therefore qualify of being c...

Sap Industries Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2000)(119)ELT437Tri(Mum.)bai

1. These two appeals relating to the classification of the imported goods described Tungsten Metal Rods (unwrought tungsten) in one case (Appeal No. 532R/96) and as 'thoriated tungsten metal' in the other (Appeal No. 528/90). In the latter case the issue involved is whether the goods can be imported under open general licence under Appendix 6 Part 2 Sl. No. 67 which covers 'tungsten metal'.2. As far as the classification of the goods is concerned, the Custom House on examination of a sample found that these are welding rods classifiable under Heading 83.11 of Customs Tariff Act, 1975 which covers, inter alia, rods, electrodes, and similar products, coated or coated with flux material of a kind used for welding or deposition of metal. Show cause notice was issued for classifying the goods under Heading 83.11 against sub-heading 8101.91 claimed by the appellants, which covers unwrought tungsten including bars and rods obtained simply by sintering.3. On considering the reply to show caus...

Mahindra and Mahindra Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1997)61ITD129(Mum.)

1. These are two cross-appeals, one by the assessee and the other by the revenue directed against the order of the CIT (Appeals) dated 24-10-1989 for the assessment year 1986-87. As certain common points are involved, they were heard together and are disposed of by this consolidated order for the sake of convenience. We shall first take up the appeal of the assessee. "Disallowance under section 37(4) - Guest house Expenses of Rs. 8,83,372. - CIT(A) has erred in not accepting the appellant's contention that the occupancy charges and administration charges of guest house amount to Rs. 8,83,372 are not for the maintenance of guest house as referred in section 37(4)(1) and could not be disallowed under section 37(4)." 3. The assessee claimed expenditure on guest house of Rs. 23,31,317 and this was disallowed by the Assessing Officer under the provisions of section 37(4) of the Income-tax Act. The CIT (Appeals) deleted the following expenditure :- equipments, furniture, etc. Rs. 2,11,447 -...

Darabshaw B. Cursetjee'S Sons Vs. Assistant Commissioner Of

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. The assessee, a limited company (hereinafter referred to as DBCSIPL), in this appeal the assessee is aggrieved against the orders of the authorities below who had treated the receipt of Rs. 50 lakhs towards repair and renovation of the building 'Darabshaw House' from three of its tenants that were its sister concerns as income from other sources under the Income-tax Act, 1961 (hereinafter referred to as the Act). The appellant-company had adjusted the contribution so received against the capital cost of the building and on the net amount, had claimed depreciation from its income from letting of building and providing of other services.2. The learned senior advocate Mr. Dastur, described the following as events that transpired from 1974 on and in connection with the said building. The building was initially owned by Darabshaw B. Cursetjee's Sons (Bom.) Pvt. Ltd. (hereinafter referred to as DBCSPL), and between 1974 & 1976 it had spent around Rs. 46.50 lakhs on repairing & re...