Mumbai Court April 2001 Judgments

Gokaldas Ramji Tanna and ors. Vs. Dhirajlal Tribhovandas Raichura and ...

Court: Mumbai

Reported in: 2002(3)ALLMR307; 2002(4)BomCR409; (2003)105BOMLR806

A.B. Palkar, J.1. Petitioners claiming to be executors of the Will of deceased Tribhovandas Trikamji Raichura, have filed the present petition for grant of probate of the Will dated 15.3.1981. Tribhovandas Trikamji Raichura died at Bombay on 14.2.1984 at the age of 84 years. He was residing at the time of his death at Flat No. 10 in Kavita Co-operative Housing Society Ltd., Santacruz and left considerable property. The aforesaid Will is the last Will of the deceased Tribhovandas and the value of the assets as stated in the petition is about Rs. 4,45,572.87 ps.2. The deceased has left following heirs, next of kin, who are entitled to succeed in case of intestacy :(1) His widow Smt. Santokaben widow of Tribhovandas Trikamji Raichura, aged about 70 years.(2) His son Dhirajlal Tribhovandas Raichura, a bachelor aged about 50 years, both residing at Shree Bungalow (Back Side), Juhu Road, Santacruz (West), Bombay 400 054.(3) His son Kantilal Tribhovandas Raichura, aged about 55 years, residin...

M/S Sintex Industries Ltd. Vs. C Cen Ex Ah'Bad

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The amount of duty arising as a result of the Commissioner's order has already been deposited. The application is therefore dismissed as unnecessary....

Jewelfab Exports Ltd. Vs. Commissioner of Customs, Mumbai

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(78)ECC216

1. The application is for condonation of delay of 65 days in filing this appeal.2. The reason advanced for the delay is that Chetan Shah, the director of the applicant, was bed ridden on account of lumbar disc problem for five months. The affidavit field by Chetan Shah says that he was bed ridden from 20.6.2000. By reckoning this date, he was bed ridden till 20 November 2000. The appeal has been received on the 28th of November 2000. Allowing a couple of days for transit, this would mean that the appeal has been drafted, settled, signed, verified and filed in six days.3. We asked the counsel for the applicant whether, during this five month period in which Chetan Shah was bed ridden, the manufacturing and other affairs of the company continued undisturbed. He answered in the affirmative saying that these affairs were looked after by Chetan Shah's father. We asked by in that case filing of the appeal could not have been attended to by his father or by any of the other persons who were ...

Hindustan Petroleum Corporation Vs. Commr. of Cus.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(132)ELT419Tri(Mum.)bai

1. An application has been filed for taking on record certain documents. The first document is the reply to the show cause notice which was inadvertently not placed on record earlier. The second is two affidavits filed by two officers of the appellant company. Shri Setalwad, learned senior counsel, clarified that the averments made in the affidavits were made before the respective authority during the earlier proceedings. The DR does not have serious objection.Application granted. Documents taken on record.2. When these stay applications were called out, Shri J.M. George, JDR, stated that the Revenue wanted to engage a senior counsel and requested for an adjournment. We find that there is a letter on record dated 10-11-2000 from the office of the Commissioner of Customs, Pune to that effect. We also find that thereafter on 12-12-2000 the Bench had heard this matter and had directed the stay applications to be posted today, i.e. 12-2-2001, after hearing the prayer that the Revenue want...

The Sandur Manganeze and Iron Ores Vs. Commissioner of Customs, Goa

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The delay in filing appeal C/153/2001 as a result of two separate appeals having been filed in place of an earlier joint appeal has been condoned.2. Santur Manganeze & Iron Ores Ltd, Bangalore imported and presented for clearance at Marmagoa, three consignments of metallurgical coke.The first consignment was imported in July 1990, and the other two in November of that year. The importer claimed the benefit of concessional assessment contained in entry No. 2 of the Table to notification 35/90.This entry provides concessional rate of duty of 25% ad valorem to coke with phosphorous content of 0.035% % or below, when imported into India for the manufacture of pig iron. After the samples were drawn from each of the consignments, they were permitted to be released. The samples were tested at the Central Revenue Laboratory at Marmagoa. It reported that the instruments with it did not permit quantitative analysis to determine the phosphorus contents and reported that colour comparison ...

Tayab Yunus Khatri, Nancy B. Shah Vs. Commissioner of Customs, Mumbai

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The three applications are for waiver of deposit, by each of the applicants, of a penalty of Rs 2.00 lakhs imposed under Section 112 of the Act.3. The Commissioner had imposed penalties on these three applicants, who are partners of a trading firm, on his finding that various consumer goods valued around Rs 10.00 lakhs seized from the firm was smuggled without payment of duty. The facts are debatable. The contention that the goods were freely importable and had been purchased from passengers who cleared them on payment of appropriate duty has to be considered. Taking note of the contention that at the relevant time Deepak B Shah was a sleeping partner, we waive deposit of the penalty imposed upon him and stay its recovery. At this stage, we consider it appropriate to ask to deposit Rs 50,000/- within a month from to day by each of the other two applicants towards penalties. On compliance being reported on 1.6.2001 we waive deposit of the remaining amount of penalties and stay their...

Kemrock Industries and Exports Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. Duty totalling Rs 12.71 lakhs approx has bene demanded and penalty totalling Rs 2.90 lakhs has been imposed on the ground that the product manufactured by the applicant consisting of fibre glass is classifiable under Chapter 39 of the tariff and not under Heading 70.14 of the tariff as claimed by the manufacturer.2. The issue of classification of this product manufactured by this applicant has been referred for consideration to the larger bench by order no. C-II/726/WZB/00 dated 19.3.2001 passed in appeal E/1994-R/97Bom.3. Accordingly, we waive deposit of the duty demanded and penalty imposed and stay their recovery....

Mrs. Kamal Shivajirao Katkar Vs. Smt. Gajarabai Sopanrao Algude and or ...

Court: Mumbai

Reported in: AIR2001Bom369; 2001(3)ALLMR290; 2001(4)BomCR187; (2001)3BOMLR436

S.A. Bobde, J.1. The only question in this Second Appeal is whether the document dated 12.12.1968 executed by the deceased-husband of the respondent is a mortgage by conditional sale or whether it is a sale coupled with an agreement to reconvey.2. This Second Appeal is preferred by the defendants against whom both the Courts below have passed a decree for redemption in respect of the suit property which consists of two parts of land admeasuring 10 gunthas and 14 gunthas each. The Courts below have also directed the respondent to pay a sum of Rs. 1,200/- which was the original amount for which the document was executed. In brief the transaction as reflected in the deed is as follows :-The respondent's late husband Sopanrao executed a document dated 12.12.1968 that he had taken an amount of Rs. 1,200/- from the appellant for development of his land. Under that document, which is admittedly a registered document, he further sold, al belt conditionally, the said land. He also handed over p...

Unit Trust of India and anr. Vs. P.K. Unny and ors.

Court: Mumbai

Reported in: (2001)168CTR(Bom)99; [2001]249ITR612(Bom)

S.H. Kapadia, J.1. The following questions of law arise for determination in the aforesaid two writ petitions :'(A) Whether the interest-tax under the Interest-tax Act, 1974. is a tax on income and, if so, whether interest accruing to the UTI from loans advanced by it stands exempted in view of Section 32 of the UTI Act, 1963 ? (B) If the answer to question No. (A) is in the negative then whether communication dated January 29, 2001, withdrawing the letter/circular dated October 11, 1991, issued by the CBDT was retrospective and whether Interest-tax Act, 1974, was applicable for the accounting years 1991-92 to 1998-99 ? (C) Whether, on the facts and circumstances of the case, the Department was right in invoking Section 10(a) of the Interest-tax Act, 1974, for failure on the part of the UTI to file returns under the Interest-tax Act, 1974 ?' Facts :2. On September 23, 1974, Parliament enacted the Interest-tax Act, 1974. At that time, it applied to scheduled banks, the IDBI, the IFCI, t...

Unit Trust of India, Mumbai and anr. Vs. P.K. Unny and ors.

Court: Mumbai

Reported in: 2001(3)BomCR673; 2002(1)MhLj301

S.H. Kapadia, J. 1. The following questions of law arise for determination in the aforesaid two Writ Petitions. A. Whether the interest tax under the Interest Tax Act, 1974 is a tax on income and, if so, whether interest accruing to UTI from loans advanced by it stands exempted in view of Section 22 of the UTI Act, 1963? B. If the answer to question No. A is in the negative then whether Communication dated 29-1-2001 withdrawing the letter/ Circular dated 11th October, 1991 issued by CBDT was retrospective and whether Interest Tax Act, 1974 was applicable for the Accounting Years 1991-92 to 1998-99. C. Whether, on the facts and circumstances of the case, the Department was right in invoking Section 10(a) of the Interest Tax Act, 1974 for failure on the part of UTI to file returns under the Interest Tax Act, 1974? FACTS: 2.On 23rd September 1974, the Parliament enacted Interest Tax Act, 1974. At that time, it applied to Scheduled Banks, IDBI, IFCI, ICICI and Industrial Reconstruction. ...