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Mumbai Court September 1997 Judgments

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Sep 09 1997

Saraswat Co-op. Bank Ltd. Vs. A.V. Aradhya and anr.

Court: Mumbai

Decided on: Sep-09-1997

Reported in: [1998(79)FLR44]

Patankar, J.1. Rule. 2. Learned Counsel for the Respondent No. 1 waives service the Respondent No. 2 is a formal party. By consent Rule made returnable and heard forthwith. 3. This Petition is directed against the Judgment dated 10th January 1997 whereby the Central Government Industrial Tribunal No. 2 has disposed off the Approval Application pending before it. The Petitioner Bank approached the Tribunal with an Application to seek approval of its action against the Respondent No. 1. The Petitioner Bank was under the apprehension that as a dispute was pending before the Tribunal and the Respondent No. 1 is the concerned workman the Approval is required. On a consideration of the material before it, the Tribunal came to the conclusion that though the Reference No. CGIT-2/33 of 1988 affected only two Stenographers and one Clerk and as such it could not be said that the workman in respect of whom the Approval was sought would have affected by the decision of the Award and thereafter proc...


Sep 08 1997

Super Scientific Glass Inds. Vs. Commissioner of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Sep-08-1997

Reported in: (1999)(112)ELT564Tri(Mum.)bai

1. This is an application for waiver of pre-deposit of duty of Rs. 1,20,75,662/- and penalty of Rs. 5 lakhs. The case of the appellant is that they are manufacturing laboratory glassware falling under sub-heading 7012.10. It is argued by ld. counsel for the appellant that they have been giving the lists of products manufactured by them to the department. They have also mentioned the various items such as Reaction Vessels, Evaporation systems etc., mentioning them specifically. It is the case of the appellants that the goods which have been manufactured by the appellants were glass components for chemical processing industries. The goods are, the Commissioner in the impugned order had held, that the appellants were manufacturing glass plants and other glass products that were not parts of chemical plants for industrial use and that the chemical plants were installed in hanging position.The appellant's case is that they had cleared the plant in knock down condition and assembled at site...


Sep 08 1997

Mrs. Treety K. Sahni Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Sep-08-1997

Reported in: (1998)65ITD466(Mum.)

1. This appeal by the assessee for the assessment year 1990-91 is directed against order of CIT(Appeals)-IX, Bombay.2. The facts of the case are that the assessee submitted return declaring income of Rs. 1,39,928. The Assessing Officer in adjustment, made under section 143(1)(a) disallowed loss claimed on debentures.This resulted in addition of Rs. 26,242 to the income of the assessee.The assessee then moved application under section 154 of the Income-tax Act contending that the claim of set off of loss on debentures was in order in view of decision of Hon'ble Supreme Court in the case of Miss Dhunbai Kapadia v. CIT [1967] 63 ITR 651. It was further contended that adjustment made by the Assessing Officer in summary assessment under section 143(1)(a) was arbitrary and without jurisdiction. The Assessing Officer rejected this claim of the assessee under section 154 of the Income-tax Act. The assessee then approached learned CIT(Appeals) for the necessary relief. The CIT (Appeals) consid...


Sep 08 1997

Lubrizol (India) Limited Vs. Lubrizol Corporation U.S.A.

Court: Mumbai

Decided on: Sep-08-1997

Reported in: 1998(1)ALLMR435; 1998(2)BomCR210

ORDERA.P. Shah, J. 1. The petitioner Lubrizol (India) Limited is a public sector undertaking engaged in the manufacture, sale and development of chemical additives and speciality chemicals used for improving the performance of petroleum based lubricants and fuels and sixty per cent of its subscribed capital is held by the Government of India and balance forty per cent is held by Lubrizol Corporation, USA, the respondent herein. The respondent is a leading manufacturer of chemical additives in the world and has a technical collaboration with the petitioner for transfer of technology relating to the manufacture, sale and development of chemicals additives and speciality chemicals meant for improving of petroleum based lubricants and fuels. 2. On 18th January, 1988, a Technology Transfer Agreement (TTA) was entered into between the petitioner and the respondent effective from 1st January, 1988 for a period of seven years. Under the TTA, the respondent agreed (a) to provide technicalservic...


Sep 07 1997

Maulik Jasubhai Trust Vs. Income Tax Officer.

Court: Mumbai

Decided on: Sep-07-1997

Reported in: (1998)60TTJ(Mumbai)467

ORDERM. A. BAKSHI, J.M. :We find it convenient to dispose of these two appeals of the assessee relating to the asst. yrs. 1986-87 and 1988-89, by this consolidated order. Rival contentions have been heard and records perused.2. The dispute involved in these appeals is relating to penalty under s. 271(1)(c) of Rs. 1,50,000 for the asst. yr. 1986-87 and Rs. 92,221 for the asst. yr. 1988-89. The relevant facts in this case are that the appellant is a private trust deriving income from rent and interest. During the course of assessment proceedings for the aforementioned assessment years, it was observed by the AO that assessee had reflected a sum of Rs. 5,00,000 and Rs. 3,07,500 for the asst. yrs. 1986-87 and 1988-89 respectively, as having received from number of parties as gifts. These amounts had either been received by cheques or by drafts. Assessee furnished confirmations from the donors. The AO required the assessee to produce the parties before him. Notices were issued to eight part...


Sep 05 1997

Clariant (India) Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Sep-05-1997

Reported in: (1998)65ITD470(Mum.)

1. This appeal by the assessee is directed against the order of the CIT (Appeals) dated 27-2-1992 for the assessment year 1989-90. The grounds taken read as follows :- "The Assessing Officer, while making summary assessment under section 143(1)(a) had adjusted the following deduction claimed by the Appellants. the Kandla Free Trade Zone (Section 10A) Rs. 1,70,00,000(2) Investment allowance on additions to Plant (Section 32A) Rs. 73,65,000 -------------------- The appellants had asked for rectification under section 154 on the ground that only mistakes apparent from the record can be made while preparing summary adjustment sheet under section 143(1)(a) of the Act. The appellants are entitled and were in fact allowed such benefits in their own assessments in the immediately preceding assessment years. In fact the deduction under section 10-A was in continuation of identical relief allowed in previous year. The Assessing Officer refused to carry out the rectification. The Commissioner of...


Sep 05 1997

Shri Vijay Dattatraya Bhilwadikar Vs. the State of Maharashtra and Ano ...

Court: Mumbai

Decided on: Sep-05-1997

Reported in: 1998(1)ALLMR635; 1998(2)BomCR48; 1997(3)MhLj705

ORDERS.S. Parkar, J.1. Heard Mr. Paranjape for the petitioner and Mrs. Gokhale, A.G.P. for the respondent-State.2. By this writ petition under Article 226 of the Constitution the petitioner has challenged the rejection of the application made by his son for admission to medical course in Bombay. The petition also seeks to challenge the provision of eligibility contained in Rule 3 enacted by the Government for the purpose of giving admission to the children of Defence Personnel in Government Medical and Dental Colleges.3. The petitioner is serving in the Indian Army holding the rank of Lieutenant Colonel. He was commissioned in the Indian Army on 12-5-1974 and was posted in State of Punjab, U.P. and Maharashtra between the years from 1974 to 1980. After the birth of his son by name Shishir in July 1980 he was posted in the State of Rajasthan, U.P. Punjab and Assam. His son had passed his S.S.C. from Punjab and thereafterdid his 11th and 12th standard in Science from Maharashtra. He pass...


Sep 05 1997

The Indian Flight Engineers Association Vs. Air India Ltd. and Another

Court: Mumbai

Decided on: Sep-05-1997

Reported in: 1998(2)BomCR170

ORDERR.M. Lodha, J.1. A full wing or a half wing on the uniform of Flight Engineers of Air India is the moot question in this writ petition filed at the instance of the Indian Flight Engineers Association. The demand of provision of full wing by the Flight Engineers on their uniform instead of half wing which is provided presently is based on the international practice in air lines over the world. The National Industrial Tribunal at Bombay on reference of the industrial dispute for adjudication by the appropriate Government under section 10(1)(d) of the Industrial Disputes Act, 1947 has held the demand unjustified giving rise to the present writ petition.2. Air India Ltd., the respondent No. 1 is the Indian international airline and is a company now registered under the Companies Act, 1956. Till recently it was a Corporation under Air Corporations Act but the Air Corporation Act has been repealed.The Indian Flight Engineers Association - the petitioner - is a trade union of flight engi...


Sep 05 1997

Miss Vaidhehi Subhash Natu Vs. State of Maharashtra and Others

Court: Mumbai

Decided on: Sep-05-1997

Reported in: 1998(1)ALLMR302; 1998(2)BomCR688; 1997(3)MhLj672

ORDERS.S. Parkar J.1. Heard Mr. Anturkar for the petitioner and Mrs. Gokhale, A.G.P. for the respondent -State. By this writ petition under Article 226 of the Constitution the petitioner has challenged Rule 3(b) of the Rules for selection to M.B.B.S. and B.D.S. Course for 1997-98. The said Rule provides as follows:'(b) The applicant must have passed the S.S.C. or equivalent examinationfrom Maharashtra.Provided that for a child of any employee of Central Government or Government of India undertaking transferred to Maharashtra State and joined before the last date prescribed for submission of application and is in the service in jurisdiction of respective region, this condition would stand relaxed.'2. The petitioner has passed her H.S.C. examination from Ruparel College in Bombay, Maharashtra. The petitioner obtained 92.35 per cent marks in Physics, Chemistry and Biology Group. The petitioner's father was working in Baharain in Arabian Gulf where the petitioner was staying with him and, ...


Sep 04 1997

Milind Ambadas Mhaske and Etc. Vs. State of Maharashtra

Court: Mumbai

Decided on: Sep-04-1997

Reported in: 1998CriLJ1357

T.K. Chandrashekhara Das, J.1. In these Appeals, the appellants impugned the Judgment and Order, dated 13-9-1993 passed by the Additional Sessions Judge for Greater Bombay in Sessions Case No. 153/92 whereby they were convicted and sentenced for the offence under Section 376 read with Section 34 of the I.P.C. to undergo R.I. for 10 years and to pay a fine of Rs. 1000/- each, in default to undergo further R.I. for one year each. They were also convicted by the impugned judgment under Section 506 (Part II) of the I.P.C. and sentenced to undergo R.I. for six months and to pay a fine of Rs. 200 each, in default to undergo further R.I. for one month. They were further found guilty of the offence punishable under Section 135 of the Bombay Police Act, 1951 but no separate sentence is passed. Against the said conviction and sentence, Original accused No. 1, Milind Dharma Babar filed Appeal No. 152/95 and Milind Ambadas Mhaske Original accused No. 2 filed Appeal No. 422 of 1994. Since these two...


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