Mumbai Court April 1997 Judgments

Union of India Through Secretary, Ministry of Defence, New Delhi and O ...

Court: Mumbai

Reported in: AIR1997Bom395; 1997(3)ALLMR257; 1997(4)BomCR365; 1997(3)MhLj315

1. Admit.Heard finally with the consent of the parties.2. This judgment shall govern appeal Against Order Nos. 12096 and 121/96 as the facts and even the parties are practically identical. By these appeals,the orders passed by the Civil Judge,Senior Division.Chandrapur appointing an Arbitrator under Section 20 of the Arbitration Act, 1940 are challenged.By both the orders one Shri S.G.Mahjan of Pune is appointed as a sole Arbitrator.3. Factual Matrix is as follows:--Respondent M/s.Seth Construction Company was awarded two contracts of Fifty Five Lacs and one Crore Rupees approximately.In the stage of settlement of final accounts,certain claims were denied by the appellant department and the respondent,therefore,gave a notice dated 20-9-1993 for appointment of an arbitrator in both these contracts.Probably because of the apathy on the part of department to do anything in the matter of appointment of arbitrator,the respondent proceeded to file the two applications in respect of the two c...

Blow Plast Ltd. Vs. Nafisa Shabbir Hussian Mashraqui and Others

Court: Mumbai

Reported in: (1998)ILLJ463Bom

1. This Writ Petition involves question of interpretation of See. 25 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, areas 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 March 6, 1982. (b) She was confirmed as Account Assistant on probation vide Order dated September 15, 1982 with effect from September 8, 1982. (c) On April 24, 1984, she applied for privilege leave with effect from April 26, 1984 upto is July 25, 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 Netherlands. Even before this application, she had already enjoyed privilege leave for 21 days for the period January 1, 1984 upto January 21, 1984 and under ...

Vishwanath S/O Baslingappa Kasture Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: 1997(4)ALLMR495; (1997)99BOMLR597

B.H. Marlapalle, J.1. Heard Shri N.P. Patil, Advocate, for the petitioner, Shri Kadam, A.G.P. for respondents No. 1, 2, 7 and 8, Shri S.B. Wakure, Advocate, for respondent Nos. 3 to 5 and Shri N.B. Khandare, Advocate, for Respondent No. 6.2. Rule. By consent of the parties, rule made returnable forthwith.3. Writ Petition No. 5248 of 1996 was filed before this Court, challenging the order dated 22.11.1995 passed by the Administrator Shetkari Sahakari Sakhar Karkhana Limited, appointing administrative committee in place of the old Committee. By order dated 18th December, 1996 passed by this Court (Coram: N.P. Chapalgaonkar & V.K. Barde, JJ.) the said writ petition was disposed of by passing the following order:We direct Collector, Latur to Publish the programme for finalisation of the voters list of Shetkari Sahakari Sakhar Karkhana Ltd. Killari, Tq. Ausa, within 15 days from today and will thereafter follow the rules applicable to the specified societies. The Collector will declare furt...

Bombay Silk Mills Ltd. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1997)(93)ELT735Tri(Mum.)bai

M/s. Dhir Trading and Agencies Ltd., 401/405, Dalamal House, J. Bajaj Road, Nariman Point, Bombay-400 021, imported 4 consignments as detailed above as L/A holders of Addl. Import Licence issued in the name of M/s. Bombay Silk Mills Ltd., Lalbaug, Bombay-12 as a OGL item, and goods were assessed under Warehousing Bills of Entry after accepting the Additional Licence.2. Importer's name was subsequently changed to M/s. Bombay Silk Mills, Bombay under the order of Asstt. Collector of Customs, Group-3, New Custom House, Bombay. Thereafter, M/s. Bombay Silk Mills Ltd., requested for Ex-bond duty free clearance against Advance Licence corresponding to DEEC Book under DEEC Scheme as per para 233 of Import Policy 1988-91 (Vol. I).3. Para 233 of Import Policy 1988-91 (Vol. I) allows clearance of bonded goods against DEEC subject to conditions that: 2. The importer should be eligible to import the same as an actual user; 4. Clearance of the item from Custom bond can be efected after obtaining t...

K. E. C. International Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1997)63ITD278(Mum.)

1. These cross appeals are directed against the order of the Commissioner of Income-tax (Appeals), Central-II, Mumbai, and pertain to the assessment year 1981-82.2. The main issue, apropos, these appeals, relate to the allowability of the amount paid towards foreign taxes. A sum of Rs. 1,03,77,803 being foreign tax liability was disallowed by the Assessing Officer in consequence of the direction made under section 263 of the Income-tax Act, 1961 (hereinafter called "the Act"). Being aggrieved, assessee preferred appeal there against before the CIT(A). The CIT(A) allowed the claim in respect of taxes paid in Iran being Chamber of Commerce Tax and Contractors Tax. He disallowed the claim in respect of Corporate tax. Tax paid in Libya on account of income-tax and Jehad tax was also disallowed by the CIT(A). Assessee is in appeal in relation to the additions maintained in appeal. Revenue is in appeal in relation to the additions deleted in appeal.3. Sri Percy Pardiwalla, the learned couns...

Bombay Cable Co. (P) Ltd. Vs. Deputy Commissioner of Wealth

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. These are cross-appeals by the assessee and by the Department for the same asst. yrs., viz., 1988-89 to 1991-92 involving common issues and accordingly the appeals are grouped together and disposed of by this common order.2. The common issues in the present appeals relate to the valuation of the freehold land, which has a total area of 18,996 sq. mts. Of this, 11,642 sq. mts. of land has been given on lease for 49 years from 7th April, 1981 allowing renewal for a further period of 49 years. On the total land, there is a factory building. The said factory building, it is not disputed, is used by the assessee for carrying on its manufacturing activity. The Directorate of Industries considered the application of the assessee that was made sometime in August, 1976, with reference to the provisions of Land Acquisition Act, 1973, especially with reference to s. 20(i) of the said Act, permitting the land to be retained by the assessee. The order that was so passed contained a particular c...

Ramchandra Govind Dhamale Vs. the State of Maharashtra

Court: Mumbai

Reported in: 1998BomCR(Cri)20

ORDERV.H. Bhairavia, J.1. This appeal is preferred by the appellant-accused against the order of conviction and sentence dated 20th March, 1984, passed by the learned Addl. Sessions Judge, Pune in Sessions Case No. 148/83 whereby the learned Judge convicted the appellant-accused for an offence under section 302 of I.P.C. and sentenced him to suffer imprisonment for life.2. The prosecution case in short is that, complainant Laxmibai wife of Prakash Sanas and the appellant-accused are the residents of a chawl in Shitole Nagar atvillage Sangvi and as they are next door neighbours, some quarrels used to take place between them on some petty matters.3. On 19-3-83, according to the prosecution, Laxmibai, the complainant has sprinkled water in front of her house. The cycle of the appellant- accused was resting the wall of his house. At that time, the appellant-accused has objected for sprinkling the water by Laxmibai as the water was fallen over the cycle of the accused. Prakash, husband of L...

Rajmogali Ashayya Arkal and ors. Vs. Govind Hanumantu Nandlal and anr.

Court: Mumbai

Reported in: (1997)99BOMLR436

R.G. Vaidyanatha, J.1. This is a writ petition challenging the issue of process in Criminal Case No. STC 726/1994 on the file of the Judicial Magistrate, First Class Court No. 3, Solapur.Heard the learned Counsel for the petitioner and the learned P.P. for Rule 1. None appeared for Rule 1.2. Few facts which are necessary for the disposal of this case are as follows:Respondent No. 1 filed a private complaint in the court below against the petitioners alleging offence under Section 442, 448, 349 read with Section 34 of the Indian Penal Code. The learned Magistrate recorded sworn statement of the complainant and referred the complaint to the police for investigation under Section 202 of the Code of Criminal Procedure. The police took up the investigation and made inquiry and submitted a report stating that the dispute is of a civil nature. However, the learned Magistrate did not accept the police report and issued process against the accused for an offence under Section 442 of the IPC. Be...

Bombay Cable Co. (P) Ltd. Vs. Deputy Commissioner of Wealth Tax. (Also ...

Court: Mumbai

Reported in: (1997)59TTJ(Mumbai)294

ORDERBY THE BENCH :These are cross-appeals by the assessee and by the Department for the same asst. yrs., viz., 1988-89 to 1991-92 involving common issues and accordingly the appeals are grouped together and disposed of by this common order.2. The common issues in the present appeals relate to the valuation of the freehold land, which has a total area of 18,996 sq. mts. Of this, 11,642 sq. mts. of land has been given on lease for 49 years from 7th April, 1981 allowing renewal for a further period of 49 years. On the total land, there is a factory building. The said factory building, it is not disputed, is used by the assessee for carrying on its manufacturing activity. The Directorate of Industries considered the application of the assessee that was made sometime in August, 1976, with reference to the provisions of Land Acquisition Act, 1973, especially with reference to s. 20(i) of the said Act, permitting the land to be retained by the assessee. The order that was so passed contained...

Sudarshan Chemical Inds. Ltd. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1998)(103)ELT406Tri(Mum.)bai

1. The issue for decision in this appeal is whether the assessee is entitled to Modvat credit of the duty paid on fuel oil and light diesel oil used to generate steam which is used in or in relation to the manufacture of pigments.2. The representative of the appellant explains that steam which was obtained by burning the fuel oils was used either in the reaction vessel in which the raw materials were converted into pigments, in order to provide heat and pressure or circulated along the walls of drying chambers in order to dry the pigments after they came into existence. Therefore, he says, it is an intermediate product. He relies upon this Tribunal's Order No. 494/97/WZB, dated 4-2-1997 in Reliance Industries Ltd. v. CCE, Mumbai-I -1997 (93) E.L.T. 213 (Tribunal).3. The Departmental Representative has three objections. He contends first that Rule 57D applies to intermediate products which come into existence in the course of manufacture of the finished product. The course of manufactu...