Mumbai Court September 1997 Judgments
National Radio and Electronics Vs. Commr. of C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-24-1997
Reported in: (1997)(96)ELT289Tri(Mum.)bai
1. The issue for decision in this appeal is the eligibility to Modvat credit of the duty paid on emery cloth belt and emery paper. The appeal had been heard and reserved for orders. However, the Bench was of the view that the issue required to be reheard, especially with regard to the use of the articles in question. The matter was accordingly relisted and both sides heard.2. Collector (Appeals) has held that both the goods would not be inputs, since they were "identifiable with the equipment" and were falling within the scope of the exclusion clause contained in the Explanation to Rule 57H. The advocate for the appellant explain that the emery cloth belt comprised a closed book of fabric about 10 cms.wide and about 50 cms. diameter, coated with abrasive material on the outside. The belt was put to use by being spread out over rollers, such rollers revolving at high speed.3. It would be clear from this Explanation that the belt is designed for use and is actually used as part of a lar...
Tag this Judgment!Bafna Charitable Trust Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Sep-24-1997
Reported in: [1998]230ITR864(Bom)
Dr. B.P. Saraf, J.1. By this reference under section 256(1) of the Income-tax Act, 1961 (for short 'the Act'), the Income-tax Appellate Tribunal has referred the following questions of law to this court for opinion at the instance of the assessee : '1. Whether, on the facts and in the circumstances of the case, the assessee is entitled to exemption under section 11(1A) of the Income-tax Act, 1961, in respect of short-term capital gains of Rs. 1,51,040 2. Whether, on the facts and in the circumstances of the case, the transaction of sale of the property coupled with the liability of Rs. 1,51,040 constituted a single transaction and, accordingly, the net consideration was only Rs. 2,11,040 within the meaning of section 11(1A) and the Explanation (iii) of the Income-tax Act, 1961 ?' 2. This reference pertains to the assessment year 1972-73, the previous year being the year ended on March 31, 1972. The material facts giving rise to this reference are as follows : The assessee is a charita...
Tag this Judgment!Commissioner of Income Tax Vs. Mrs. Ratanbai N.K. Dubhash
Court: Mumbai
Decided on: Sep-24-1997
Reported in: (1998)146CTR(Bom)450; [1998]230ITR495(Bom)
Dr. B.P. Saraf, J.1. By this reference under s. 256(1) of the IT Act, 1961, the Tribunal has referred the following question of law to this Court for opinion at the instance of the assessee : 'Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessment order passed by the ITO under s. 143(3) without reference to the IAC had rightly been cancelled by the CIT(A) ?' 2. This reference pertains to asst. yr. 1974-75. The material facts giving rise to this reference are as follows : The assessee is an individual. She filed the return of her income for the asst. yr. 1974-75 with the ITO on 8th January, 1976, declaring total income of Rs. 3,20,048. She was heard by the ITO for the purpose of assessment. As, in the assessment to be made under sub-s. (3) of s. 143 of the IT Act, 1961, (Act) the ITO proposed to enhance the income returned by the assessee by more than rupees one lakh which was the amount fixed by the Board at the material...
Tag this Judgment!Ndukwe Onuohe Vs. Assistant Collector of Customs - Aiu, Bombay
Court: Mumbai
Decided on: Sep-24-1997
Reported in: 1998(101)ELT17(Bom)
T.K. Chandrashekhara Das, J.].1. Appellant challenges the Judgment and Order passed by the Special Judge, Greater Bombay in N.D.P.S. Special Case No. 838 of 1990 who found the appellant guilty under Section 21 read with Section 8(c) of N.D.P.S. Act and sentenced her to suffer R.I. for 10 years and to pay a fine of Rs. 1,00,000/-; and in default, she was to suffer further R.I. for two years. The learned Judge also convicted the Appellant under Section 29 read with 28 and 8(c) of the N.D.P.S. Act, 1985 and sentenced her to suffer RI for 10 years; and in default to suffer further RI for two years. She was further convicted for offence punishable under Section 135(i)(a) read with 135(i)(ii) of Customs Act, 1962 and sentenced to suffer R.I. for three years and to pay a fine of Rs. 3,000/- and in default to suffer further RI for two months. All the substantive sentences on different counts are directed to run concurrently. 2. The facts of the case according to the prosecution can be stated a...
Tag this Judgment!Uttam Sambha Deshmukh and Others Vs. Yamunabai W/O Chandrabhan Bhoyar ...
Court: Mumbai
Decided on: Sep-24-1997
Reported in: 1998(3)ALLMR625; 1998(4)BomCR441; (1998)3BOMLR625; 1998(2)MhLj144
ORDERS.B. Mhase, J.1. This second appeal is directed against the judgment and decree passed in Regular Civil Appeal No. 88 of 1981 decided on 18-6-1982 by the DistrictJudge, Yavatmal confirming the judgment and decree passed in Regular Civil Suit No. 132/80 decided on 18th April, 1981 by the 2nd Joint Civil Judge, Junior Division, Yavatmal whereby 3/8th share has been declared of the respondents in suit land. So far as genealogy of the parties is concerned, there is no dispute. Nathuji was a main prepository who expired in 1968 leaving behind son Sambhaji and three daughters, viz. Yamuna, defendant No. 1/respondent No. 1, Kamal, respondent No. 2 and Anusuyabai, respondent No. 3. The only son of Nathuji, viz. Sambhaji expired on 7-8-1977 leaving behind his wife Manabai, appellant No. 2; son Uttam, appellant No. 1 and son Zolba, appellant No. 3 and three daughters, viz. Baby, Kusum and Sakhu who are not parties to the suit. The dispute is pertaining to Survey No. 52 measuring 23 acres an...
Tag this Judgment!Viniyog Parivar Trust and Another Vs. Union of India and Others
Court: Mumbai
Decided on: Sep-24-1997
Reported in: AIR1998Bom71; 1997(4)ALLMR489; 1998(4)BomCR418; 1998(1)MhLj484
ORDERM.B. Shah, C. J.1. This public interest litigation is filed for appropriate directions to the concerned authorities so as to prevent atrocities and inhuman and cruel treatment meted out to birds, despite there being full protection under the provisions of the Wild Life (Protection)Act, 1972 and the Rules framed thereunder, particularly by preventing the entry and sale of wild birds in the city of Mumbai and the State of Maharashtra, it is submitted that, despite the provisions of the Prevention of Cruelty to Animals Act, 1960 and the Rules framed thereunder, the respondents are not taking any action against the persons who violate the said Act and Rules. It has been pointed out that the respondents, for reasons best known to them, are turning complete blind eye in implementing the aforesaid Acts and Rules and permit inhuman and cruel treatment to the birds; they are caught and brought to the city of Mumbai for sale, export or other prohibited purposes It is, therefore, prayed that...
Tag this Judgment!Vishnu Govarya Jadhav Vs. the State of Maharashtra
Court: Mumbai
Decided on: Sep-24-1997
Reported in: 1998(5)BomCR49
ORDERVishnu Sahai, J.1. The appellant aggrieved by the judgment and order dated 6-1-1987 passed by the IInd Additional Sessions Judge, Thane, in Sessions Case No. 223 of 1986, convicting and sentencing him to undergo imprisonment for life under section 302, Indian Penal Code has come up in appeal before us.2. In shod, the prosecution case is that about two and a half months prior to theincident, a quarrel had taken place between the appellant and the deceased Pandurang,in connection with the business of selling fish, and the former had threatened thelatter that he would see how long he would carry on the business of selling fish.At about 5.00 p.m. on 25-3-1984 Pandurang told his wife Ladkai PW. 1 that he was going in the village and took a sum of Rs. 5/- from her. He thereafter went to the shop of Latif Abbas P.W. 6 and purchased Bidis and Ghana.Thereafter he left the shop and proceeded to road which passes by the cattle pound. At that time Shivda P.W. 2, Marvat P.W. 3 and Krishna P.W....
Tag this Judgment!Mrs. Ndukwe Onuohe Vs. Assistant Collector of Customs Aiu, Bombay and ...
Court: Mumbai
Decided on: Sep-24-1997
Reported in: 1998BomCR(Cri)575; 1998(101)ELT17(Bom); 1998(1)MhLj435
ORDERT.K. Chandrashekhara Das, J.1. Appellant challenges the judgment and order passed by the Special Judge, Greater Bombay in N.D.P.S. Special Case No. 838 of 1990 who found the appellant guilty under section 21 read with section 8(c) of N.D.P.S. Act and sentenced him (her) to suffer R.I. for 10 years and to pay a fine of Rs. 1,00,000/-; and in default, she was to suffer further R.I. for two years. The learned Judge also convicted the appellant under section 29 read with 28 and 8(c) of the N.D.P.S. Act, 1985 and sentenced her to suffer R.I. for 10 years; and in default to suffer further R.I. for two years. She was further convicted for offence punishable under section 135(i)(a) read with 135(i)(ii) of Customs Act, 1962 and sentenced to suffer R.I. for three years and to pay a fine of Rs. 3,000/- and in default to suffer further R.I. for two months. All the substantive sentences on different counts are directed to run concurrently.2. The facts of the case according to the prosecution c...
Tag this Judgment!Chowgule and Co. Pvt. Ltd. Vs. Oriental Insurance Co. Ltd. and ors.
Court: Mumbai
Decided on: Sep-24-1997
Reported in: I(1998)ACC526; 1999ACJ257
R.M.S. Khandeparkar, J.1. The present appeal is preferred against award dated 28.4.1988 passed by the Presiding Officer, Motor Accidents Claims Tribunal, South Goa, Margao in Claim Petition No. 2 of 1983. By the impugned award, the compensation awarded was ordered to be shared in equal proportion by the owners of both the vehicles involved in the accident along with their drivers. As regards the insurance company, only the insurer in relation to the truck, i.e., respondent No. 2 herein was held to be liable whereas the respondent No. 1 who is the insurer for the owner of the Tempo GDZ 5487, i.e., appellant herein, was absolved from responsibility of being liable to pay any compensation on the ground that the deceased was travelling in the Tempo as a passenger. It was held that the deceased was neither an employee of the appellant company nor any person connected with the transportation of goods carried by the said Tempo and therefore there was a breach of the conditions of the policy o...
Tag this Judgment!Kada Sahakari Sakhar Karkhana Vs. C.C.E.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Sep-23-1997
Reported in: (1998)(97)ELT181Tri(Mum.)bai
1. In this application questions have been framed for reference to the High Court as arising out of the order dated 27-5-1997.2. The facts in brief are that : The assessee is a sugar mill and after obtaining permission from the Collector, stored molasses, a by-product in the manufacture of sugar in pits dug into the ground (referred to in the record as "Katcha pits") pending clearance on payment of duty. Over a period of time, the molasses became damaged with the quality affected because of the intense heat generated within it, a tendency that it has. Samples of the molasses when tested, it contained proportions of sugar well below what the levels which are required to be present if the molasses were to be used for distillation. The assessee therefore, asked for the remission of duty payable on the molasses in terms of second proviso to Sub-rule (1) of Rule 49. This sub-rule provides that the appropriate authority may grant of remission of duty on goods which are rendered unfit for co...
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