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Mumbai Court June 1997 Judgments

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Jun 11 1997

Akbar Peerbhoy College and Others Vs. Mrs. Pramila N. Kutty and Others

Court: Mumbai

Decided on: Jun-11-1997

Reported in: 1998(1)ALLMR379; 1998(1)BomCR1; 1997(3)MhLJ195

ORDERR.M. Lodha, J.1. The petitioner No. 1 Akbar Peerbhoy College of Commerce & Economics is a college affiliated to the University of Bombay for its degree classes and recognised by the Government of Maharashtra for its Junior college classes. It receives grant-in-aid from the Government of Maharashtra. The respondent No. 1 Mrs. Pramila N. Kutty was appointed pursuant to her application and interview as a full time lecturer in English in the junior section of petitioner No. 1 college with effect from 27-7-1981 onbasic salary of Rs. 500/- plus usual allowances permissible as per the rules in the scale of Rs. 500-900. In the appointment order it was stated that her appointment was for the current academic year only and shall terminate automatically on the last working day of the year i.e. 20-4-1982. The respondent No. 1 is M.A. in English Literature having passed the said post graduate examination in the year 1978. She did her B.Ed. in the year 1981. It appears that the respondent No. 1...


Jun 11 1997

Akbar Peerbhoy College and Others Vs. Pramila N. Kutty (Ms.) and Other ...

Court: Mumbai

Decided on: Jun-11-1997

Reported in: (1998)ILLJ1175Bom

ORDER1. The Petitioner No. 1 Akbar Peerbhoy College of Commerce and Economics is a college affiliated to the University of Bombay for its degree classes and recognised by the Government of Maharashtra for its Junior college classes. It receives grant-in-aid from the Government of Maharashtra. The respondent No. 1 Ms. Pramila N. Kutty was appointed pursuant to her application and interview as a full time lecturer in English in the junior section of petitioner No. 1 college with effect from July 27, 1981 on basic salary of Rs. 500/- plus usual allowances permissible as per the rules in the scale of Rs. 500-900. In the appointment order it was stated that her appointment was for the current academic year only and shall terminate automatically on the last working day of the year i.e. April 20, 1982. The respondent No. 1 is M.A. in English Literature having passed the said post graduate examination in the year 1978. She did her B.Ed. in the year 1981. It appears that the respondent No. 1 wa...


Jun 11 1997

Jagannath Mallappa Wale Vs. Maharudra Mahaling Todkar

Court: Mumbai

Decided on: Jun-11-1997

Reported in: (1997)99BOMLR277

F.I. Rebello, J.1. The Petitioner aggrieved by the order of the Maharashtra Revenue Tribunal, Pune, in Revision application No. MRT-SS-213/87 dated 13th April, 1988 has preferred this writ petition. A brief narration of the facts may be necessary for disposal of this petition.2. The petitioner who was the owner of agricultural land described under Survey Nos. 582/2 and 582/6 sold the same by a Sale Deed dated 25th September, 1972 for a consideration of Rs. 7,000/- to the Respondent. It transpires that in some cognate proceedings suo moto proceedings were taken by the Tahsildar to proceed with under Section 63 read with Section 84 C of the Bombay Tenancy and Agricultural Act, 1948 on the ground that the Respondent was not an agriculturist and as such the purchase was null and void. Subsequent to that the Petitioner herein also moved such an application.It was earlier the contention of the Petitioner herein that there was no Sale Deed but in fact it was a loan arrangement. On the applica...


Jun 10 1997

Commissioner of C. Ex. Vs. Spark Engineering Industries

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Jun-10-1997

Reported in: (1998)(104)ELT580Tri(Mum.)bai

1. The department appealed to the Collector (Appeals) from the order of the Assistant Collector, holding that the assessee was correct in taking Modvat credit of the duty paid on steel products manufactured by Steel Authority of India (SAIL for short), evidence of such duty paying delivery challan cum invoice issued by SAIL. The contention of the department before the Collector (Appeals) was that the Board had prescribed as valid document for taking credit, the delivery challan cum invoice. Hence the document on which credit would be taken is the original delivery challan cum invoice, (challan for short) and not a copy thereof. The assessee represented before the Collector that it was the practice of SAIL to issue to the customer, the buyer of the goods, one copy of the challan that was made; that this was the document on which credit was being taken, and had been taken all over the country.In support of its contention it produced a letter dated 7-11-1987. The Collector has disposed o...


Jun 10 1997

Digambar S/O Gopinath Sutar Vs. Jairam S/O Krishna Mali and Another

Court: Mumbai

Decided on: Jun-10-1997

Reported in: 1997(3)ALLMR651; 1998(1)BomCR8; 1997(3)MhLj174

ORDERS.S. Dani, J.1. The petitioner-landlord challenges the order dated 16-9-1986 of the Tahsildar, Buldana: the order dated on 31-3-1987 of the Sub-Divisional Officer, Buldana, as well as the order dated 29-12-1989 of the Maharashtra Revenue Tribunal, Nagpur, in respect of the possession of the land asked for under section 36(2) read with section 21 of the Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act, 1958 (hereinafter referred to as 'the said Act').2. The property involved is an area of 5.37 acres of Survey No. 21/1/ of Village Bhadola, Taluka and District: Buldana. The present petitioner is the owner of the property and the present respondent No. 1 is a tenant of it from 7-5-1967. It is the case of the presentpetitioner that the respondent-tenant was the partner with the present petitioner as per the partnership deed dated 4-12-1968 in respect of this property and, as such, should have delivered the possession to the petitioner after the expiry of the period of partne...


Jun 10 1997

Thapar Education Society and Others Vs. Shyam Maroti Bhasarkar and Ano ...

Court: Mumbai

Decided on: Jun-10-1997

Reported in: 1998(2)ALLMR399; (1998)IILLJ461Bom; 1998(3)MhLj709

V.S. Sirpurkar, J.1. These two petitions were disposed of on June 10, 1997 and the orders impugned therein passed by the School Tribunal were set aside and the appeals filed by the respondent-teachers were directed to be dismissed. The order was declared in the open Court. Following are the reasons in support of the same. Petitioner No. 1 in both the petitions is an Education Society registered under the Societies Registration Act and runs a school which is represented herein by the Head Master and is impleaded as Petitioner No. 2. Respondent No. 1 in Writ Petition No. 3505 of 1993 is one Shyam Maroti Bhasarkar, a teacher working in petitioner No. 2/School at Ballarpur, District Chandrapur, while Respondent No. 1 in Writ Petition No. 3508 of 1993 is one Shri P. K. Pandhare, also a teacher working in the same school. Since the controversy is common to both these teachers, both the petitions were heard simultaneously and were disposed of also. 2. Separate charge-sheets were filed against...


Jun 10 1997

itc Limited and anr. Vs. the State of Maharashtra and ors.

Court: Mumbai

Decided on: Jun-10-1997

Reported in: 1997(3)ALLMR242; 1997(4)BomCR536

R.M. Lodha, J.1. Both these writ petitions between the same parties raise the identical questions and, therefore, were heard together and are disposed of by this common order.2. The first petitioner viz. TTC Limited agreed to purchase two flats viz. flat No. 302 and flat No. 202 in the building known as 'Samudra Mahal situated at Dr. Annie Beasant Road, Worli from the builders of the building by way of two separate agreements dated 27th August 1973. On each of the said agreements stamp duty of Rs. 5/- was paid. The agreements were duly registered with the Sub-Registrar of Assurances in the year 1973 itself. The possession of the flats were taken by the first petitioner also in the year 1977. It appears that the respondent No. 2 i.e. Dy. Inspector General of Registration and Dy. Controller of Stamps (Enforcement), Bombay by notice dated 30th October, 1994/20th May, 1994 asked the first petitioner to furnish the said agreements since according to him the proper stamp duty payable on the ...


Jun 10 1997

Shri Egbert D'Souza Vs. Smt. Vencilla J. Miranda

Court: Mumbai

Decided on: Jun-10-1997

Reported in: (1997)99BOMLR610

D.K. Deshmukh, J.1. By this petition, the petitioner challenges the order dated 15.12.1983 passed by a Division Bench of the Small Causes Court at Bombay in Appeal No. 659 of 1981. That appeal was filed by the petitioner challenging the judgment and decree passed by the Judge, Small Causes Court at Bombay, dated 3.10.1981 in R.A.E. & R. Suit No. 2168/7545 of 1974. That civil suit was filed by the present respondent claiming therein that she is owner of the premises being Flat No. 5, 1st floor, Silver Sands, Plot No. 50, Lourdes Colony, Orlem, Malad, Bombay, and the petitioner is the tenant. The landlady sought a decree of eviction against the tenant - petitioner on the ground that the tenant has committed default in payment of rent. She contended that a notice dated 22.5.1974 was issued to the petitioner-tenant demanding rent for the period from 1.6.1973 to 30.4.1974. She contended that after due receipt of the notice, the tenant did not dispute his liability to make the payment of ren...


Jun 10 1997

Smt. Raziya Tayyab Quettawalla Vs. Smt. Laxmidevi Hiralal Agarwal and ...

Court: Mumbai

Decided on: Jun-10-1997

Reported in: (1997)99BOMLR630

D.K. Deshmukh, J.1. By this petition filed under Article 227 of the Constitution of India, the petitioner challenges the judgement and order dated 12.9.1996 passed by the IInd Additional District Judge Pune in Civil Appeal No. 897/93. That Appeal was filed by the present petitioner, challenging the judgement and decree dated 11th October, 1993 passed by the IVth Additional Judge, Small Causes Court, Pune in Civil Suit No. 1726/87. That Civil suit was filed by the present respondents, claiming therein that they are owners of the suit premises being a room admeasuring 14'x 10' feet, forming a part of C.T.S. No. 683, at Taboot Street, Camp Pune - 1. The landlord sought a decree of eviction against the tenant on two grounds, namely, that though the premises were let out to the tenant for being used as Godown for storing goods, the tenant has after making some changes in the suit premises started using it as a shop and that the tenant has erected permanent structure in the suit premises.2. ...


Jun 09 1997

Deputy Commissioner of Vs. Rediffusion Advertising Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Jun-09-1997

Reported in: (1998)65ITD29(Mum.)

1. This is an appeal by the Revenue against the order of the CIT (Appeals) dated 6-12-1990 by which the penalty imposed under section 271B had been cancelled.2. We have heard the learned D.R. as well as the assessee's counsel.The learned D.R. has submitted that as per provision of section 44AB, the assessee was under obligation to get its accounts audited and to obtain the report of tax audit before the specified date which in this case was 30-6-1986 because the previous year for the assessment year 1986-87 had ended on 30-6-1985. Disputing the findings of the CIT (Appeals), the learned D.R. submitted that the assessee was to procure the tax audit report before the specified date even if its accounts were required to be audited under the Companies Act and as the assessee had failed to obtain the tax audit report, the CIT (Appeals) was not justified in cancelling the penalty. In support of these submissions, the learned D.R. heavily relied on the observations of the Special Bench of th...


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