Mumbai Court October 1998 Judgments

M/S. Credential Financial Ltd. Vs. State of Maharashtra and Others

Court: Mumbai

Reported in: 1999(1)ALLMR211; 1999(5)BomCR18; 1999BomCR(Cri)18; 1999CriLJ1032

ORDERN.J. Pandya, J.1. The petitioner is the original complainant in the complaint for offence under section 138 of the Negotiable Instruments Act, hereinafter referred to as the said Act. As a result of the complaint, the 38th Court, Metropolitan Magistrate, Ballard Pier registered a Case No. 1278/S/ 97 against the respondent No. 1 and its directors. 2. Before the learned Magistrate by filing Exh. D, the accused raised a plea that the complaint is unauthorised and hence it is liable to the dismissed. The learned Magistrate by his order dated 5-8-1998 was pleased to accept this plea and hence dismissed the complaint, passed an order of discharge and recalled the process. 3. The complainant, no doubt, is a company registered under the Companies Act. Section 142 of the said Act will have to be borne in mind, as under the said section, only a payee or a holder in due course can file a complaint. The cheque being in favour of the complainant company, this requirement is fulfilled. However,...

Shankarlal Ganulal Khandelwal Vs. Balmukund Surajmal Bharuka (Deceased ...

Court: Mumbai

Reported in: AIR1999Bom260; 1999(2)ALLMR85; 1999(2)MhLj569

S.D. Gundewar, J.1. By this second appeal, the appellant/original plaintiff challenges the judgment and decree passed against him by the learned District Judge, Buldana in Regular Civil Appeal No. 271/79. That appeal was filed by the original defendant challenging the judgment and decree passed against him by the learned Civil Judge,Junior Division, Malkapur in Regular Civil Suit No. 50/77. The trial Court found that the sale-deed dated 23-11-1972 was nominal and in the nature of simple mortgage. The trial Court, therefore, cancelled the said sale deed by directing the plaintiff to deposit the amount of Rs. 10,000/-with interest at the rate of 6% per annum. As a result, the suit of the plaintiff came to be decreed. In appeal, the lower appellate Court negatived the aforesaid findings of the trial Court holding that the transaction evidenced by sale deed dated 23-11-1972 was out and out sale. In the result, the appeal came to be allowed and the judgment and decree of the trial Court, we...

The State of Maharashtra Vs. Hindurao Laxman Salunke and anr.

Court: Mumbai

Reported in: (1998)100BOMLR846

S.S. Parkar, J.1. This revision application has been filed on behalf of the State taking exception to the rejection of their application for leave to lead additional evidence made under Section 311 of the Cr. P.C.2. The Respondents-accused were facing the charge of murder under Section 302 of IPC in Sessions Case No. 39 of 1989 in the Sessions Court, Satara with regard to the incident dated 8.11.1988 which took place at Koregaon, District Satara. The trial of the case had commenced on 22nd June, 1992 and the prosecution had closed its evidence on 23rd July, 1992. Thereafter the respondents-accused were examined under Section 313 of Cr. P.C. on 19.8.1992. On behalf of Respondent No. 1 accused evidence of defence witness Dr. Budhkarwas led on 21st August, 1992. The said doctor was examined to prove the certificate which was issued by him for the injuries on the person of the said accused allegedly received by him on 8.11.1988 i.e. the date of the incident. The certificate is dated 18th J...

Santosh Marine Works Vs. Union of India (Uoi) and ors.

Court: Mumbai

Reported in: 1999(82)LC239(Bombay)

1. Heard the learned Counsel for the Petitioners and the Respondents.2. The Petitioners carry on the business of collecting sludge oil, i.e. mixture of furnace oil with water and dirt and a mixture of lubricating oil with water and dirt. The Petitioners submit that this waste oil is called 'sludge oil' and classified under Customs Tariff entry 2710.06. The Petitioners say that for sludge oil no duty is payable, except a nominal duty at Rs. 127.10 per kilo litre.3. In the instant case the Petitioners had agreed to collect 115 metric tonnes of sludge oil, from a vessel at Mumbai port, known as S.S. CAURICA, through its agents M/s. Dowgule Brothers.4. The aforesaid 115 metric tonnes of sludge oil were to be removed from the said vessel, otherwise the same cannot be pumped into the sea to avoid sea pollution. After some process the said oil is converted into a lower grade oil with waster and the same is then sold to some small factories with furnaces, for being used as furnace oil.5. After...

Shri Vithal Dhondiram Teke Vs. Shri Sadashiv Hanumantroa Patil and ors ...

Court: Mumbai

Reported in: (1999)101BOMLR54

T.K. Chandrashekhara Das, J.1. These three writ petitions are directed against the order passed by the Collector of Sangli in Municipal Case No. 27 of 1997 on 22nd June, 1998, whereby the three petitioners were declared to be disqualified under the Maharashtra Local Authorities Members Disqualification Act, 1986, (herein after called as the Act,) from being the Councillors of Vita Municipal Council. The allegation in general against them was that they had voted in the election to the President of the Council which was held on 16th December, 1997, contrary to the direction of Janata Aghadi to which they belong. The allegation against the petitioner in Writ Petition No. 3274, in particular, was that he contested the Election for the post of the President against the official Candidate set up by his political party in violation of the directions issued by the party to withdraw his nomination against the Official Candidate. So also, the allegation, in particular, against the petitioner in ...

Ramesh Kumar P. Singhvi Vs. Commissioner of C. Ex. and Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1999)(111)ELT764Tri(Mum.)bai

1. These 44 stay applications arise out of the same impugned order and therefore it is being dealt with in this common order.2. M/s. Krishna Dyeing & Finishing Works processed grey fabrics received from merchants. In a visit to their factory on 17/03/1997 the officers of Central Excise detected some finished stock which was not recorded in the statutory registers. They also seized two note books in which details of cloth processed by the Mills were recorded. On comparing the details given in these two note books as also the details given in 9 job lot cards with the statutory Central Excise registers including from IV register, the Officers found non-recording of considerable quantity of grey fabrics received for processing and resultant less payment of duty. The statements were recorded of the partner Shri J.B. Lakhadia, the Printing Master Shri Modi, Assistant to Printing Master Shri Ingle, Excise Clerk Shri Jahav as also those of the merchant manufacturers who had sent the grey ...

Commissioner of Customs Vs. Pacific Exports

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1999)(113)ELT207Tri(Mum.)bai

1. These appeals from the Revenue are against the impugned order of the Commissioner (Appeals), in which she had classified several alarms imported by the respondents as 'burglar alarms' meriting import under Special Import Licence in terms of entry at Sr. No. (5) of Appendix XXXV of the Import & Export Procedures 1992-97. In holding so, the ld.Commissioner had held that where the same articles had multi-purpose uses, the benefit could not be denied on the ground of their use. She had also defined the words 'burglar alarm' in a wider context. In the appeal memorandum, it has been claimed that the term should be construed strictly and when so done, these alarms cease to be qualified for this term.2. Heard Shri S.V. Singh, the ld. DR for the Revenue and Shri J.C.Patel, the ld. Advocate for the respondents.3. The Concise Oxford Dictionary defines "burglary" as - "entry into a building illegally with intention to do theft, bodily harm or do damage" and a 'burglar' has been defined as ...

Ramesh Kumar P. Singhvi Vs. Commissioner of C. Ex. and Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (1999)(107)ELT80Tri(Mum.)bai

1. These 44 stay applications arise out of the same impugned order and therefore they are being dealt with in this common order.2. M/s. Krishna Dyeing & Finishing Works processed grey fabrics received from merchants. In a visit to their factory on 17-3-1997 the officers of Central Excise detected some finished stock which was not recorded in the statutory registers. They also seized two note books in which details of cloth processed by the Mills were recorded. On comparing the details given in these two note books as also the details given in 9 job lot cards with the statutory Central Excise registers including Form IV register, the Officers found non-recording of considerable quantity of grey fabrics received for processing and resultant less payment of duty. The statements were recorded of the Partner Shri J.B. Lakhadia, the Printing Master Shri Modi, Assistant to Printing Master Shri Ingle, Excise Clerk Shri Jadhav, as also those of the merchant manufacturers who had sent the g...

Mrs. Shyla N. Patel Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. This appeal by the assessee for asst. yr. 1991-92 under the GT Act, is directed against the order of the CIT(A) - XXXIV, Mumbai, dt. 25th September, 1997.2. The dispute in this appeal is relating to the valuation of the immovable property gifted by the assessee to her brother. Rival contentions have been heard and records perused.3. The relevant facts are that the assessee and her mother, Mrs. Mehroo Boga had purchased a flat No. 3A in Brighton, Napean Sea Road, Mumbai in the year 1979 for Rs. 3,75,000 approximately. The assessee was having 93.25 per cent undivided interest and her mother was having 6.75 per cent undivided interest in the flat. The assessee made a gift of 30 per cent of her undivided interest in the said flat to her brother, Mr.Soharb Baga by a gift deed made in January, 1991. The assessee did not file any gift-tax return as, according to her, the value of the gifted property was Rs. 5,175 as per Sch. II to the GT Act and, therefore, not liable to tax. However, the...

Deputy Commissioner of Vs. Samir Diamonds Exports (P.) Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

1. As the name of the assessee suggests, the assessee is an exporter of diamonds. For this purpose, it imports rough diamonds and after shaping, cutting, polishing and sorting them, exports the cut and polished diamonds. It had filed a return of income at Rs. 3,48,163 after availing of the deductions under section 80HHC at Rs. 8,01,687.The Assessing Officer observed in his order that the assessee-company is a sister concern of M/s. Samir Diamonds and M/s. Samir Diamonds Mfg., which concerns as a group, comprise one of the biggest groups of exporters of cut and polished diamonds in India. He further noticed that the directors of the company are brothers and members of the Mehta family which controls the diamond trade not only in India but also in ANTWERP and New York, apart from DTC London and that large quantities of rough diamonds are purchased from the family's Belgian concerns and exports are made to family's New York concern. In order to verify the correctness of the returned inco...