Mumbai Court June 1997 Judgments
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Ganpati Aluminium Vs. Commissioner of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-17-1997
Reported in: (1998)(99)ELT186Tri(Mum.)bai
1. On hearing both the parties, we grant stay in all these cases as the matter has to be remanded to the adjudicating authority for a fresh adjudication in accordance with the principles of natural justice.2. We have heard Shri S.C. Bhide, ld. Consultant for the first two appellants and Shri R.S. Dinkar, ld. Counsel for the last three appellants and Shri Gurdeep Singh, ld. DR for the revenue.3. The facts briefly are that on a specific intelligence that M/s.Banco Aluminium were availing higher Modvat credit by purchasing excise gate passes of aluminium sheets/coils from the market or by showing higher receipt of aluminium sheets/coils than actually received, the officers of Anti Evasion at Vadodara visited their premises on 17-11-1997 (sic). They found that the main supplier of raw material was M/s. Siddharth Metal Works whose premises were visited by them. During the course of the investigation, it was found that the appellants Banco Aluminium Ltd. had availed Modvat credit on inputs ...
Tulsidas V. Patel (P.) Ltd. Vs. Wealth-tax Officer
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jun-17-1997
Reported in: (1998)65ITD287(Mum.)
1. This is an appeal filed by the assessee and it relates to asstt.year 1990-91. The assessee is a private limited company. The relevant valuation date was 31-3-1990. It filed wealth-tax return on 20-9-1991 returning a net wealth of Rs. 2 lakhs. The assessee has three pieces of land at Juhu, Chunabhatti & Baroda besides having land and building called "Bella Vista" property at Peddar Road. It had also "Patel House" as one of its assets besides having movable properties like motor cars.By his assessment order dated 15-5-1993, the Wealth-tax Officer assessed the net wealth of the assessee at Rs. 31,53,02,500. Against the said assessment order, the assessee went in appeal before the CWT (Appeals) IV, Mumbai. The learned CWT (Appeals), Mumbai, by his order dated 3-5-1994, partly allowed the appeal. Now, against the unsuccessful portion of the claim of the assessee before the CWT (Appeals), the present second appeal is filed.2. In this wealth-tax appeal the, first ground is with regard...
Pune Cantonment Board and Another Vs. Bharat Forge Co. Ltd.
Court: Mumbai
Decided on: Jun-17-1997
Reported in: AIR1998Bom53; 1998(1)BomCR692; (1998)1BOMLR812; 1998(2)MhLj445
ORDERA.P. Shah, J.1. This petition under Articles 226 and 227 of the Constitution of India by the Pune Cantonment Board and its Executive Officer is directed against the judgment and order dated 21st October 1986 passed by the District Judge, Pune in Civil Appeal No. 400 of 1984. Briefly the facts are that the respondents are a company incorporated under the Companies Act, 1956. The respondents are having business premises within the cantonment area of Pune. The buildings of the respondents are assessed and taxed on their annual value in accordance with the provisions contained in Chapter V of the Cantonment Act, 1924 ('Act' for short). It appears that after 1st April, 1980 the respondents constructed certain additional buildings. By their letters dated 5th September, 1981 and 11th December, 1981, the respondents informed the Cantonment Board of the dates when construction of various buildings were completed. The Cantonment Board by its letter dated 22nd January, 1982 demanded informat...
Ghanshyam @ Chotu S/O Dagdu Waghare Vs. the State of Maharashtra
Court: Mumbai
Decided on: Jun-17-1997
Reported in: 1998BomCR(Cri)404; 1997(3)MhLj370
ORDERV.K. Barde, J.1. This is an application for bail. The accused- petitioner is arrested in connection with Crime No. 10/95 registered at Police Station, Mohadi Nagar, Dhule, for offences punishable under sections 20, 22, 27 and 29 of the Narcotic Drugs & Psychotropic Substances Act, 1985. 2. The facts giving rise to this petition are as follows :On 24-8-1995 at about 12.35 Noon, Police of Mohadinagar Police Station effected raid on a godown at village Wadjai, on information that Ganja was stored in the godown by the present petitioner, Ghanshyam, and one other person. At the time of raid, the present petitioner was not at the place of raid. However, four persons were arrested and 124 bags of Ganja were seized. Police carried out further investigation. During the course of investigation, the present petitioner could not be arrested by police. So, without effecting arrest of the present petitioner, charge sheet was submitted before the Court of Sessions at Dhule and the present petiti...
Rambhau S/O Kashinath Waibhat and Another Vs. the State of Maharashtra
Court: Mumbai
Decided on: Jun-17-1997
Reported in: 1998BomCR(Cri)625; 1998(1)MhLj469
ORDERA.D. Mane, J.1. This appeal is directed on behalf of the original accused Nos.1 and 3, the son and father respectively, against their conviction and sentence passed on 6-12-1993 by the learned 2nd Addl. Sessions Judge, Beed in Sessions Case No. 75/1988. The appellant No. 1 is the original accused No. 1; whereas the appellant No.2 is the original accused No. 3. Original accused No. 2 Maruti is the second son of original accused No. 3; whereas the original accused No. 4 is the wife of original accused No. 3. They were all tried on account of death of wife, namely, Usha of original accused No. 1 in suspicious circumstances.2. In this judgment, we may refer the original accused Nos. 1 and 3 as appellant Nos. 1 and 2 respectively. The appellant No. 1 married Usha on 12-6-1987. She lived with him in his village Pimparnai till 25-10-1987, except on some occasions when she had been to her parents' place on account of festivals. On 25-10-1987 she was found dead and information about her de...
Suhas Babanrao Shewale Vs. the Chairman, Stc Scrutiny Committee and or ...
Court: Mumbai
Decided on: Jun-17-1997
Reported in: (1997)99BOMLR454
A.P. Shah, J.1. By this petition under Article 226 the petitioner has questioned the legality and validity of the order dated 14th July, 1986 passed by the Scheduled Tribes Certificate Scrutiny Committee ('Scrutiny Committee' for short) directing cancellation and confiscation of the petitioner's caste certificate as belonging to 'Halba' Tribe as well as the decision of The Additional Commissioner, Tribal Development. Nasik dated 27th August, 1986 confirming the order of the Scrutiny Committee.2. Briefly, the facts are that the petitioner claims to be a member of 'Halba' Tribe, which is a Scheduled Tribe declared under the Scheduled Castes and Scheduled Tribes Order (Amendment) Act, 1976 in its II Schedule at Item No. 19 of Maharashtra State. The petitioner after passing his 12th standard examination sought admission to the engineering college, Pune against the reserved quota for the candidates belonging to the Scheduled Tribe. As per the rules framed by the Slate Government, the petiti...
Tulsidas Vs. Patel (P) Ltd. V. Wealth Tax Officer
Court: Mumbai
Decided on: Jun-17-1997
Reported in: (1998)61TTJ(Mumbai)282
ORDERT.V. Rajagopala Rao, P.This is an appeal filed by the assessee and it relates to assessment year 1990-91. The assessee is a private limited company. The relevant valuation date was 31-3-1990. It filed wealth-tax return on 20-9-1991 returning a net wealth of Rs. 2 lakh. The assessee has three pieces of land at Juhu, Chunabhatti and Baroda besides having land and building called 'Bella Vista' property at Peddar Road. It had also 'Patel House' as one of its assets besides having movable properties like motor cars. By his assessment order dated 15-5-1993, the Wealth Tax Officer assessed the net wealth of the assessee at Rs. 31,53,02,500. Against the said assessment order, the assessee went in appeal before the Commissioner of Wealth Tax (Appeals) IV, Mumbai. The learned Commissioner of Wealth Tax (Appeals), Mumbai, by his order dated 3-5-1994, partly allowed the appeal. Now, against the unsuccessful portion of the claim of the assessee before the Commissioner of Wealth Tax (Appeals), ...
S. Ramchandra Rao Vs. Secretary, N.K.E. Society and ors.
Court: Mumbai
Decided on: Jun-16-1997
Reported in: 1998(1)ALLMR186; 1997(4)BomCR487; 1997(3)MhLj204
ORDERR.M. Lodha J.1. By means of this writ petition, the Petitioner S. Ramchandra Rao, prays for Writ of certiorari for quashing and setting side the order and judgment dated 15-4-1993 passed by the School Tribunal, Bombay Region, Bombay. 2. National Kannad Education Society is society which runs a government aided school in both English as well as Kanhad Medium. The Respondent No. 1 in the writ petition is Secretary of the said society. The petitioner was appointed as Assistant Teacher in the school run by Respondent No. 1 in the year 1959 and after serving for about 28 years the Petitioner was promoted to the post of Head Master. On 23rd March, 1992, the Petitioner, it appears, due to his ailing health applied for voluntary retirement. The said application was requested to be treated as three months notice. The application for voluntary retirement made by the Petitioner to the society was considered by Working Committee in its meeting held on 10th April, 1992 and by the communication...
New India Assurance Company Ltd. and anr. Vs. Vishal Roadways
Court: Mumbai
Decided on: Jun-16-1997
Reported in: II(1998)ACC315
J.N. Patel, J.1. This revision is filed by the petitioners who are the original plaintiffs against the orders dated 2.2.1993 passed by the Joint Civil Judge, Sr. Dn., Nagpur, on the applications of the petitioners /original plaintiffs for condonation of delay and bringing legal representative of the deceased original defendant under Order 22, Rule4 of the Code of Civil Procedure. The Trial Court also passed an order below the plaint to the effect that the plaintiffs have failed to bring the legal representative on record within the prescribed time and hence the suit is abated. The petitioner No. 1-Insurance Company alongwith the petitioner No. 2 filed a suit for recovery against the original defendant M/s. Vishal Roadways through its proprietor for decree of Rs. 52,77,000/- with interest of 18% P.A. on the decretal amount from the date of the suit till actual realisation of the same.2. It so happened that the defendant's Advocate filed a pursis in the Trial Court informing that the def...
Alembic Glass Industries Ltd. Vs. Commissioner of C Ex. Overruled
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jun-13-1997
Reported in: (1997)LC330Tri(Mum.)bai
1. The appellants manufacture glass and glassware falling under Chapter 70 of the C.E.T., 1985. They were filing the price list in respect of the goods. The department initiated proceedings against the appellants because the department found that the appellants had gradually transferred the expenditure on sales promotion and publicity of their product 'Yera Ware' to M/s. Darshak Ltd., as evident from the expenses incurred towards sales promotion and publicity by both the companies from 1986 onwards which were as follows:----------------------------------------------------------------"Year M/s. Alembic M/s. Darshak---------------------------------------------------------------1986 Rs. 18,91,192/- Rs. 1,91,928/-1987 Rs. 16,192/- Rs. 2,25,945/-1988-89(1-1-1988 to 31-3-1989) - Rs. 43,81,732/---------------------------------------------------------------- 2. Shri R.S. Parikh, Factory Manager of M/s. Darshak gave a statement on 17-4-1990 saying that Darshak were engaged in the printing/deco...
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