Mumbai Court April 1997 Judgments
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Bfc Officers Welfare Trust No. Vi and ors. Vs. Income-tax Officer.
Court: Mumbai
Decided on: Apr-25-1997
Reported in: (1997)59TTJ(Mumbai)645
ORDERM. K. CHATURVEDI, J.M. :These appeals by the assessee are directed against the order of the CIT(A)-V, Mumbai and pertain to the asst. yr. 1989-90.2. The solitary issue raised in these appeals relates to the question that whether the Revenue was correct in subjecting the trust income to the maximum marginal rate as per the provisions of s. 164 of the IT Act, 1961, (hereinafter called the 'Act').3. Briefly the facts : Bharat Forge Co. Ltd. is a public limited company. It is controlled by the Kalyani Group of Pune. It created forty trusts. These trusts were said to have been created for the welfare of the employees of the company. All these trusts were created in August, 1980 with an initial contribution of Rs. 1,000 from the company. Subsequently, the company gave another contribution of Rs. 3 lakhs to each of the forty trusts. In 1981, all the forty trusts invested the funds almost in entirety in purchasing the shares of Bharat Forge Co. Ltd. from the market. Each trust purchased 5...
Commr. of C. Ex. Vs. Hindustan Platinum Private
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-24-1997
Reported in: (1999)(114)ELT615Tri(Mum.)bai
3. The assessee who is a respondent in this appeal had claimed the refund of the difference between the duty paid by it on gauzes made out of platinum and rhodium without claiming the benefit of notification 131/81-C.E. and the duty has also arisen by applying the notification.The Notification provides concessional rate of duty to articles manufactured out of metals specified in it (which would include platinum and rhodium) which have been remade from old used articles, and provided that the duty applicable in such cases would be the duty calculated with reference to the value of material added and amount charged for remaking (we have omitted discussion of the other parts of the notification which are not relevant). The Assistant Commissioner rejected the claim on the ground that the assessee had not produced evidence to show that the goods were made out of old and used articles.He noted that the Chartered Accountant certificate produced by the assessee only said that it had not purch...
Diamond Metal Industries Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-24-1997
Reported in: (1998)(100)ELT441Tri(Mum.)bai
1. With the consent of both sides, appeal taken up for disposal, after waiving pre-deposit of duty and penalty demanded.2. Appellant was running a factory where it manufactures articles of lead. It is stated that these articles were manufactured out of lead scrap purchased by the appellant from the open market, or imported.Such scrap was first melted and refined in order to remove the metallic and non-metallic impurities found in it. Skimming dross and other residues obtained during these processes were stored by the appellant in its factory, and used, whenever its furnace was free in order to recover a small proportion of metal present in them. The appellant shut down its factory in April, 1993, but it appears did not dispose of the stock of residues which it had on that date. In September, 1993 the Central Excise officers visited the factory, drew samples of these goods and tested them. The test reports which were communicated to the assessee in August, 1994, described the goods as ...
Prashant Khusalchand Shah Vs. Rinku Polychem Ltd.
Court: Mumbai
Decided on: Apr-24-1997
Reported in: [2000]100CompCas170(Bom)
S.S. Nijjar, J.1. This petition has been filed for winding up of the company on the ground that it is just and equitable to do so under section 433(f) of the Companies Act, 1956. It is stated in the petition that the company was originally incorporated as Rinku Polychem Pvt. Ltd., on July 11, 1990, and subsequently converted into a limited company with effect from April 22, 1992. The main objects for which the company is incorporated, inter alia, consist of : 'To carry on in India and elsewhere in any place or places in the world, the business of processing, converting, producing, manufacturing, formulating, using, buying, acquiring, importing, storing, exporting, packaging, selling, distributing, transporting and otherwise dealing in, organic and inorganic chemicals of any chemicals, chemical products, alkalis, acids, tannings, essence, emulsions, solvents, chemical auxiliaries, pesticides, weedicides, insecticides, caustic soda, soda ash, carbon, hydro-carbons, petroleum, synthetic p...
D. Rangarajan Vs. K.B.S. Maniam and ors.
Court: Mumbai
Decided on: Apr-24-1997
Reported in: 1998(2)ALLMR732; (1998)100BOMLR249
A.Y. Sakhare, J.1. Present writ petition under Articles 226 and 227 of the Constitution of India challenges judgment and order dated 21st June, 1990 in Appeal No. 194 of 1989 of the Maharashtra State Co-operative Appellate Court, Bombay.2. Facts relevant for the purpose of the present judgment are as under :The suit property is flat No. 7, situated in 'Shankar Kunj' Cooperative Housing Society, plot No. 213, Sion Road, Sion (East), Bombay- 400 022. Respondent No. 2 herein is the Co-operative Housing Society registered under the provisions of Maharashtra Cooperative Housing Society Act, 1960 (hereinafter referred to as Act for short). In or about October, 1963, flat No. 7 situated on the ground floor has been allotted to respondent No. 1 by virtue of his being a shareholder/member of the respondent No. 2 society, on the terms and conditions of tenancy as laid down under the bye-laws of the society. By a leave & licence agreement dated 1st April, 1967, the petitioner was permitted to occ...
Racold Electrical Appliances Vs. Commr. of C. Ex. and Cus.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Apr-23-1997
Reported in: (1999)(113)ELT286Tri(Mum.)bai
1. These applications arising out of a common appellate order captioned above are for waiver of Rs. 33,95,492/- and another amount of Rs. 8,37,358/- being the duty demand arising out of the determination of assessable value under Section 4 of the Central Excise Act, 1944 in respect of the water heaters manufactured by the applicants herein. The applicants herein cleared water heaters which are packed in polythene bags and bituminised paper. They also used further packing consisting of corrugated boxes. Their case is that the further packing is used by them is not for the clearance to the customers in the neighbourhood areas but only for the supplies to up country customers. The Asstt.Commissioner held that the cost of further packing is includable in the assessable value and the Commissioner (Appeals) affirmed this decision.2. The ld. Counsel Shri V.S. Nankani appearing with the ld. Consultant Shri V.S. Khanvelkar submitted that the matter is now settled regarding includability of the...
Nicklaus Peter Heel Vs. State of Goa
Court: Mumbai
Decided on: Apr-23-1997
Reported in: 1998(5)BomCR438; 1998(2)MhLj884
ORDERT.K. Chandrashekhara Das, J. 1. The accused in Special Criminal Case No. 9 of 1995 in the Court of Narcotic Drugs and Psychotropic Substances, Mapusa, is the appellant herein. By the impugned judgment dated 25th April, 1996, the appellant was convicted for having been found to be in possession of 105 grams of charas and 30 pills of L.S.D. without having lawful explanation and convicted under sections 20(b)(ii) and 22 of the Narcotic Drugs and Psychotropic Substances Act, 1985 and sentenced to undergo rigorous imprisonment for 10 years and to pay a fine of Rs. 1 lakh and in default to suffer rigorous imprisonment for 2 years under section 20(b)(ii) of the N.D.P.S. Act and to undergo rigorous imprisonment for 10 years and to pay a fine of Rs. 1 lakh and in default to suffer rigorous imprisonment for 2 years under section 22 of the N.D.P.S. Act. By the impugned judgment the sentences of imprisonment were directed to run concurrently.2. The case of the prosecution is that on 26th Janu...
Bhagwan Baburao Bachate and Others Vs. the State of Maharashtra
Court: Mumbai
Decided on: Apr-23-1997
Reported in: 1998BomCR(Cri)92
ORDERV.H. Bhairavia, J.1. This appeal is directed against the judgment and order of conviction and sentence dated 30-9-1983, passed by the learned Addl. Sessions Judge, Kolhapur in Sessions Case No. 98 of 1982, convicting the appellants-accused for the offences punishable under sections 147, 148, 302 and 307 read with section 149 of I.PC. Each of the appellants-accused was sentenced to suffer R.I. for one year and to pay fine of Rs. 100/- in default to suffer R.I. for three months for the offence punishable under section 147 of I.P.C. and each of them was also sentenced to suffer R.I. for five years and to pay fine of Rs. 500/-, in default to suffer R.I. for six months. The learned Judge ordered that the substantive sentences to run concurrently. 2. The appellants-accused were chargesheeted for offences punishable under sections 147, 148, 302 and 307 read with section 149 I.P.C. on the accusation that on 4-7-82 at about 10 a.m. at village Bahireshwar, complainant Bajirao and his brothe...
Blow Plast Limited Vs. Mrs. Nafisa Shabbir HussaIn Mashraqui and Other ...
Court: Mumbai
Decided on: Apr-22-1997
Reported in: 1997(3)ALLMR606; 1998(1)BomCR54
ORDERS.H. Kapadia, J.1. This writ petition involves question of interpretation of section 25-F of the Industrial Disputes Act, 1947 (hereinafter referred to, for the sake of brevity, as 'the said Act, 1947') as applicable to the facts of the present case. 2. The facts giving rise to the writ petition, briefly are as follows :(a) Nafisa Shabbir Hussain (hereinafter referred to as 'Nafisa' for the sake of brevity) was appointed by the Company as Accounts Assistant on probation vide Order dated 6th March 1982. (b) She was confirmed as Accounts Assistant on probation vide Order dated 15th September 1982 with effect from 8th September 1982. (c) On 24th April 1984, she applied for privilege leave with effect from 26th April 1984 upto 25th July 1984 for a period of three (3) months on the ground that she would like to join her husband, who was doing his Ph.D. in Nether lands. Even before this application, she had already enjoyed privilege leave for 21 days for the period 1st January 1984 upto...
industrial Development Bank of India and Others Vs. Moradabad Syntex L ...
Court: Mumbai
Decided on: Apr-22-1997
Reported in: AIR1997Bom306; 1997(3)ALLMR264
ORDER1. By means of this chamber summons taken out by the plaintiffs it is prayed that the order passed by this Court on 13/3/1995 be implemented by ordering and directing the Court Receiver for its execution.2. The Plaintiffs Industrial Development Bank of India. The Industrial finance Corporation of India Ltd., and the Industrial' Credit and Investment Corporation of India Ltd., filed a suit for recovery of amount of over Rs. 10 Crores against the defendants Moradabad Syntex Ltd., and others before this Court on 28-10-1994. In the said suit, notice of motion was taken out by the plaintiffs praying therein inter alia that pending the hearing and final disposal of the suit, the Court Receiver, High Court, Bombay or some other fit and proper person be appointed Receiver of immovable properties described in Exhibit A annexed to the notice of motion and movable properties and current assets described in Exhibit B and C to the notice of motion. On 14-12-1994, this Court passed ad-interim o...
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