Mumbai Court August 1998 Judgments
Cc Vs. Jai Bhawani Concast Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Aug-31-1998
Reported in: (1999)(82)LC183Tri(Mum.)bai
The respondents filed the bill of entry on 20.6.1994 for the clearance of Hot Rolled Stainless Steel Coils of 3 mm and 4 mm thickness and claimed the benefit of notification No. 203/92 dated 19.5.1992 against the transferable Advance Licence which had been issued with an export obligation of cold rolled stainless steel sheets/strips/wide coils.2. The original authority denied the benefit of said notification to the imported goods on the ground that the thickness of the material exported is 26 gauge which approximates to .45mm, whereas the thickness of the imported material is 3 to 4 mm. It was therefore, held on, the strength of general note 2 as prevailing at the relevant time of issue of said licence that the imported materials were not required for use in the export products.3. On appeal, the respondents herein succeeded. Lower appellate authority has held that the amendment to the general note 2 that the chemical composition is the only criterion for input-output norms as far as e...
Tag this Judgment!J.R. Diamonds Ltd. Vs. Assistant Commissioner of
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Aug-31-1998
Reported in: (1999)70ITD42(Mum.)
1. This is an assessee's appeal for the assessment year 1992-93. It is directed against the order of the CIT(A) IV, Mumbai, dated 11-11-1997.The only ground in this appeal relates to disallowance of Rs. 22,153 claimed as deduction towards gratuity payment.2. One Shri Ajit Shah was the employee of the assessee-company from a very long time. He stopped working with the assessee-company and went and joined M/s. Suraj Diamond Industries Ltd., which is a sister concern, with effect from 6-7-1991. Accounting to the assessee, the gratuity payable to him was arrived at Rs. 22,153 and this amount was credited in favour of M/s. Suraj Diamond Industries Ltd. with the consent of Shri Ajit Shah, to whom the amount was payable. It is stated that the amount was transferred to M/s. Suraj Diamond Industries Ltd. so that at the time of retirement the total gratuity payable to Shri Ajit Shah could be found out and paid. Thus, the contention of the assessee was that he had paid the amount. In token of th...
Tag this Judgment!Assistant Commissioner of Vs. Vidhata Textiles (P) Ltd.
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Aug-31-1998
Reported in: (1999)70ITD357(Mum.)
1. The Department is in appeal before us against the order of the learned CIT(A), dt. 20th December, 1990, for asst. yr. 1987-88. The first ground is against the deletion of addition of interest of Rs. 62,100.2. The assessee-company has income from interest, capital gains and from sale of grey cloth. It declared its total income at Rs. 77,410 for the year under appeal. On scrutiny of accounts it was revealed that the assessee had not accounted for interest income amounting to Rs. 62,100 on advances of Rs. 33,93,297 given to M/s. Rampratap Bansidhar on the ground that borrower was not in a position to pay and was also disputing the rate of interest at 15 per cent. Assessee had also filed copies of correspondence which had ensued between it and the borrower.The AO, however, was of the view that it was immaterial whether the borrower had paid the interest or not or whether he was in a position to pay it or not, when the accounts were maintained on merchantile basis. Hence addition was ma...
Tag this Judgment!Deutsche Bank A. G. Banking Corporation Incorporated, Germany and Bomb ...
Court: Mumbai
Decided on: Aug-31-1998
Reported in: 1999(3)ALLMR296; 2000(1)BomCR242
ORDERSmt. Ranjana Desai, J.1. These three Contempt Petitions were disposed of by common order since the parties are the same and they relate to the same facts. The Contempt Petitions were disposed of by Justice Lodha on 23rd and 29th January, 1998. The facts giving rise to these petitions have been narrated in the judgment dated 23rd and 29th January, 1998 by Justice Lodha. It is necessary to narrate them here for the purpose of getting to know the real issues involved. 2. Respondent Nos. 1 to 3 issued three cheques for amounts of Rs. 17 lacs, 15 lacs and 15 lacs towards their liability of outstanding loans and other facilities extended by the Bank. The said three cheques in all amounting to Rs. 47 lacs which were duly signed by respondent Nos. 2 and 3 therein were dishonoured for insufficient funds. This led to the filing of three criminal complaints by the petitioner Bank before the Additional Chief Metropolitan Magistrate, 37th Esplanade Court, Bombay. In all the three complaints th...
Tag this Judgment!Arun Parshuram Sutar Vs. State of Maharashtra
Court: Mumbai
Decided on: Aug-31-1998
Reported in: 1999CriLJ438
T.K. Chandrashekhara Das, J.1. The appellant along with another accused charged under Sections 409, 420, 468, 467, 465, 471 read with 34 of the Indian Penal Code and also for criminal misconduct under Section 5(1)(c) read with Section 5(d) of the Prevention of Corruption Act. The appellant was convicted and sentenced by the trial Court in following manner:-Under Section 409 I.P.C. R.I. for two years and to payfine of Rs. 1000/- in defaultto suffer R. I. for six months.Under Section 465 I.P.C. R.I. for one year and to paya fine of Rs. 500/- in defaultto suffer further R. I. for threemonths.Under Section 467 I.P.C. R.I. for two years and to paya fine of Rs. 500/- in defaultto suffer further R. I. for sixmonths.Under Section 471 I.P.C. R.I. for six months.Under Section 5(1)(c) R.I. for six months and tor.w. Section 5(2) of pay fine of Rs. 500/- in de-2. The case of the prosecution is that the appellant as a Sarpanch of Shiravane Grampanchayat and continuing as such during the period from ...
Tag this Judgment!State of Maharashtra Vs. Ramdas Shankar Kurlekar and anr.
Court: Mumbai
Decided on: Aug-31-1998
Reported in: 1999CriLJ196
T.K. Chandrashekhara Das, J.1. This is an appeal filed by the State of Maharashtra against the acquittal of the Respondents Ramdas Shankar Kurlekar (Accused No. I) and Bhalchandra Dattatraya Kasodkar (Accused No. 2) by the impugned order dated 8th and 9th of August 1984 by Special Case No. 29 of 1980 on the file of the Court of Special Judge for Greater Bombay. The respondent No. 1 was charged for the offence punishable under Section 5(2) read with Section 5(1)(d) of the Prevention of Corruption Act 1947 and under Section 161 of the I.P.C. and respondent No. 2 was charged for the offences under Section 5(2) read with Section 5(1)(d) of the Prevention of Corruption Act 1947 and Section 109 and 265-A read with Section 161 of the I.P.C.2. The charge against the first respondent in short was that while he was employed as Chief Inspector, Food and Drugs Administration, Bombay Division, Bombay, was holding the charge of the post of Assistant Commissioner (advertisement) at Head quarters, Bom...
Tag this Judgment!Jose Antonio Philip and ors. Vs. Joao Luis Laurente Dos and ors.
Court: Mumbai
Decided on: Aug-31-1998
Reported in: (1999)101BOMLR501
R.M.S. Khandeparkar, J.1. This is an Appeal against Order dated 10th December, 1997, passed by Comarca Judge of Salcete and Quepem in Inventory Proceedings No. 30 of 1988. By the impugned Order, the Comarca Judge has dismissed the application filed by the Appellants in the said Inventory Proceedings for consideration of the deed of gift dated 28th February, 1985, to be null and void and not enforceable.2. The facts on brief relevant for the decision in the present Appeal are that the Appellant No. 1 and the Respondents Nos. 1, 3 and 5 are the heirs of one Jose Antonio Pascoal dos Milagres who expired on 3rd February, 1968. The Appellant No. 2 and the remaining Respondents are the respective spouses of the said Appellant No. 1 and the said Respondents respectively. Consequent to the death of the said Jose Miranda, the Inventory Proceedings No. 30 of 1988 were initiated in the Court of Civil Judge, Senior Division at Quepem. In the said proceedings, widow of late Jose Miranda was appoint...
Tag this Judgment!M/S. Southern Automatic Industries Pvt. Ltd. and Another Vs. Mrs. N.S. ...
Court: Mumbai
Decided on: Aug-29-1998
Reported in: 1999(1)BomCR32; (1999)1BOMLR399; 1998(3)MhLj545
ORDERA.V. Savant, J.1. Heard both the learned Counsel; Shri Jhangiani for the petitioners (original opponent in the trial Court) and Shri Chabria for respondent No. 1 Smt. Talpade (original disputant No. 2). None appears for respondent No. 2 Co-operative Housing Society (Original disputant No. 1) though served.2. This petition of 1989 seeks to challenge the order dated 28th February, 1989 passed by the Co-operative Appellate Court by which Appeal No. 13 of 1989 filed by respondent No. 1 Smt. Talpade was allowed. In the result the order dated 31st October, 1988 passed by the Co-operative Court, Mumbai holding that the dispute lodged by opponents on 11th September, 1978 in the Co-operative Court was not maintainable in the Co-operative Court for want of jurisdiction was set aside. A few relevant facts may be stated for appreciating the short controversy as to whether the Co-operative Court will have jurisdiction to entertain the dispute in view of the provisions of section 91 of the Maha...
Tag this Judgment!Glass Division Kamgar Sangh and Another Vs. the State of Maharashtra a ...
Court: Mumbai
Decided on: Aug-29-1998
Reported in: 1999(4)BomCR164
ORDERR.J. Kochar, J. 1. Rule. By consent heard forthwith. 2. Trade Union is to fight against exploitation of the working class in the factories, industries or in any kind of employment. They have to minimise and if possible, to abolish exploitation of the employees by the employers. While in the process of removing exploitation, they must always bear in mind that neither the industries nor industrialists can be and should be destroyed as the destruction of industries would be self-destructive of the working class itself. It might be, perhaps the trade unionists think that the industrialists or the entrepreneurs are evils but they must remember that they are the necessary wheels in the system. According to the industrialists or the capitalists, the labour might be considered in the same process of thinking as evil but it is also the necessary wheel which can never be whisked away from the system. In short, both the wheels i.e. the capital and the labour are essential in the system and b...
Tag this Judgment!Anant Ambaji Gite Since Deceased, by His Heirs and Another Vs. Dnyanes ...
Court: Mumbai
Decided on: Aug-29-1998
Reported in: 1998(4)ALLMR298; 1998(4)BomCR675; (1998)3BOMLR14
ORDERR.M. Lodha, J.1. This writ petition filed under Article 227 of the Constitution of India is directed against the order passed by Extra Assistant Judge, Satara on 7th July, 1984 whereby he set aside the order passed by Joint Civil Judge, Junior Division, Satara on 16th October, 1981, remanded the matter back to the said Court with direction to proceed with the application Exh. 11 for drawing the final decree. The facts leading to the controversy are short and may be narrated briefly.2. One Namdeo Gite had four sons viz. (i) Ganpati, (ii) Nagu, (iii) Ambaji, and (iv) Shankar. In the year 1928 Ganpati filed suit for partition and separate possession regarding agricultural lands and house property bearing No. 1014 against his three brothers. In the said suit Nagu was impleaded as first defendant, Ambaji as second defendant and Shankar as third defendant. The trial Court on 8th April, 1930 decreed the plaintiff's suit in respect of agricultural land by declaring that plaintiff (Ganpati...
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