Mumbai Court January 2002 Judgments
Asea Brown Boveri Ltd. Vs. Commissioner of C. Ex.,
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-31-2002
Reported in: (2002)(143)ELT87Tri(Mum.)bai
1. M/s. Asea Brown Boveri Ltd. (hereinafter referred to as M/s. ABB) are inter alia engaged in the activity of engineering and construction services of power plants. M/s. GVK Industries (hereinafter referred to as M/s. GVK) are engaged in the production of electricity at their power plant in East Godavari District, Andhra Pradesh. M/s. GVK had entered into an agreement with M/s. ABB, Germany, parent company of the appellant, in August, 1994, for supply of requisite plant and machinery for setting up of 235 MW combined cycle electric power plant in Andhra Pradesh and had also simultaneously entered into an agreement with M/s.ABB for erection and commissioning of power project at the project site of M/s. GVK. M/s. GVK thereafter executed a Memorandum of Understanding with M/s. APSEB for supply of power generated at the plant.Concessional customs duty certificate for import of plant and machinery along with essential spares for the power plant was granted by the Ministry of Power, Govern...
Tag this Judgment!Shakti Insulated Wires Ltd. Vs. Joint Commissioner of Income Tax
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jan-31-2002
Reported in: (2003)87ITD56(Mum.)
1. This appeal by the assessee, for the asst. yr. 1996-97, is directed against the order of learned CIT(A)-XXXIX, Mumbai, dt. 28th Jan., 2000.2. The first ground of appeal is that the learned CIT(A) erred in upholding the decision of the Jt. CIT in treating the development rights as capital assets chargeable to capital gains instead of treating them as stock-in-trade.3. The facts of the case in brief are that the assessee-company is engaged in. the business of manufacturing of insulated copper wire. The AO noticed that the assessee had sold development rights for Rs. 5.95 crores during the asst. yr. 1996-97 in respect of the property which was converted into stock-in-trade in the asst. yr. 1995-96. The facts in regard to the sale of development rights are that the assessee had acquired land some time in 1963 at village Magathana, Dattapada Road, Borivli (E), Mumbai, admeasuring 44,858.60 sq. mts. This land was covered by the provisions of Urban land Ceiling Act, 1976, However, out of ...
Tag this Judgment!Parasmal Chunnilal Chordia Vs. the Additional Collector, Amravati,
Court: Mumbai
Decided on: Jan-31-2002
Reported in: 2002(3)ALLMR824; 2002(4)BomCR163
1. Heard the advocates for the parties.2. This writ petition challenges the judgmentand order dated 30.11.1992 passed by the AdditionalCollector, Amravati, in exercise of the powers of Reviewunder clause 21 (2-a) of the C.P. and Berar Letting of Premises and Rent Control Order, 1949, (hereinafterreferred to as Rent Control Order). The brief facts ofthe case are as under :(a)On 7.4.1987, the petitioner landlord filed anapplication under clause 13(3)(vi) of the Rent ControlOrder before the Rent Controller, Amravati, seekingpermission to give notice to determine the lease of thenon-applicants. Out of the non-applicants,non-applicants No. 3, 4 & 5 were the partners ofRespondent No.2 - M/s. Ramjivan Bangatlal Daga, whichwas a partnership firm. The permission was sought inrespect of a shop admeasuring 80 ft. x 60 ft., bearingMunicipal House No. 58/2 situated at Municipal WardNo.44, Taluka & District Amravati. The case of theapplicant as made out in his application was that theapplicant had a...
Tag this Judgment!Ashok Vithobaji Gomashe Vs. Honourable Chancellor, Nagpur University a ...
Court: Mumbai
Decided on: Jan-31-2002
Reported in: AIR2002Bom326; 2002(4)BomCR241; 2002(2)MhLj780
R.S. Mohite, J. 1. This Writ Petition impugns an order dated 15-5-2001, passed by the Chancellor, Nagpur University in exercise of powers conferred on him under Section 108 of the Maharashtra University Act, 1994, and by which he has declared the election of the petitioner as Dean of Faculty of Science as invalid, and further directed that the vacancy caused by the invalidation of the petitioner's election as Dean of Faculty of Science should be filled by holding a fresh election.2. The relevant facts, which gave rise to the filing of the present petition can be summarised as follows :--(a) On 9-9-1983, the petitioner was appointed as a lecturer in Microbiology in Shri Shivaji Science College, Nagpur, (b) By 15-10-1999, the petitioner had become the senior-most lecturer in the College. An election to the Board of Studies was soon to be held and for that purpose, the Principal of the College was required to designate the 'Head of Department' to be a part of the electoral College, for th...
Tag this Judgment!Commissioner of Customs, Mumbai Vs. Macnair Exports (P) Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-30-2002
Reported in: (2002)(143)ELT167Tri(Mum.)bai
1. Macnair Exports (P) Ltd., the respondent to this appeal, applied for and obtained an advance licence permitting it to import among other goods PVA 173. It imported 850 bags of this substance and cleared it without payment of duty in terms of Notification 159/90-Cus. The advance licence and exemption from notification was subject to the importer exporting goods specified in the DEEC Book, for leather goods.The licence recognised that the respondent was not itself the manufacturer of these goods, being only an exporter what is commonly referred to merchant exporter. The manufacturer of the goods which the respondent has exported the "supporting manufacturer", was specified to be Watan Tanning Industries Pvt. Ltd., Kanpur (WTIPL for short). An investigation by the department showed that Watan Tanning Industries Pvt. Ltd. has not manufactured any goods at all during the relevant period and therefore could not supply any leather products of the respondent. The investigation began as a r...
Tag this Judgment!Commissioner of Central Ex. Vs. Shree Pre-coated Steel Ltd.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-30-2002
Reported in: (2002)(145)ELT560Tri(Mum.)bai
1. The appeal against the order of the Tribunal having been dismissed by the Supreme Court, the application for rectification of mistake cannot be maintained and is dismissed.2. The Bench had observed that the application for rectification of mistake was filed after the Commissioner would have come to know that the appeal filed by it to the Supreme Court had been dismissed and contained the same grounds that were raised in the appeal before the Supreme Court. The Tribunal did not look very happily upon the action of the Commissioner and wanted him to explain how this happened.3. In the reply that he has filed, the Commissioner has accepted that a blunder occurred and expressed his deep regret for it. In the light of this, we treat the matter as closed....
Tag this Judgment!insight Communications Vs. Commissioner of Cus. (import)
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-30-2002
Reported in: (2002)LC922Tri(Mum.)bai
1. The question for consideration in this appeal is the value for assessment of the electronic equipment used in the printing industry imported by the appellant. The goods, such as scanners, image setters, photo type setters were supplied by Scitex Asia Pacific (H.K) Ltd., Ecographics, Denmark and Ultre, USA. It is not disputed that Scitex Asia Pacific (HK) Ltd. is owned by subsidiary of Scitex Corporation of Israel company which manufactured the goods. The goods which were consigned in 38 consignments which arrived at Mumbai by air from December 1996 to February 1998. The appellant filed bills of entry for their clearances indicating the value shown in the invoices for these consignments. The goods were permitted clearance at these values. The department had in its possession price list issued by the Israel manufacturer which showed the price of the goods to be substantially higher - 40% to 55% - than the price declared in the invoice.Subsequently the department searched the premises...
Tag this Judgment!Apple Finance Ltd. Vs. Mantri Housing and Constructions Ltd.
Court: Mumbai
Decided on: Jan-30-2002
Reported in: 2002(3)ALLMR100; 2002(4)BomCR201; [2002]112CompCas480(Bom); 2002(2)MhLj911
D.G. Karnik, J.1. The petitioner is a non-banking finance Company carrying on business, inter alia, of giving on lease/hire different equipments. The respondent Company was incorporated on 26-6-1992 under the name of Mantri Housing and Constructions Limited. By passing the necessary resolutions in a General Meeting held on 26th May, 2000, the respondent Company changed it's name to Global Infrastructure and Technologies Limited and also amended objects clause of it's Memorandum of Association by adding two Clauses 1A and 1B as the main objects of the Company. A fresh certificate of Incorporation with the amended name was issued by the Registrar of Companies on 29th June, 2000.2. Initially, the respondent Company had only one main object of carrying on business of Real Estate including sale and purchase of the land, building and owning, buying, hiring, letting, maintaining and giving on tenancy or sub-tenancy buildings, tenements, blocks, flats, shops, godowns, dwelling houses etc. The ...
Tag this Judgment!Modi Entertainment Network and anr. Vs. W.S.G. Cricket Pte. Limited
Court: Mumbai
Decided on: Jan-30-2002
Reported in: 2002(3)ALLMR89; 2002(3)BomCR634
Pratibha Upasani, J.1. In a suit for damages for breach of agreement allegedly committed by the defendants, this notice of motion is taken out by the plaintiffs, praying that the defendants be restrained by an order and injunction of this Court from continuing and/or pursuing and/or prosecuting the same or taking any step in Claim No. HQ01X04867 filed in the High Court of Justice Queens Bench Division, England, till the hearing and final disposal of the present suit. The claim referred above is filed by the defendants (who are the claimants therein) in the Court in England alleging that the plaintiffs herein (who are the defendants in the claim filed in England) have committed breaches of their obligations by not paying certain amounts which the plaintiffs herein were bound to pay to the defendants and that because of certain payments which were made belatedly, they are also entitled to claim interest. These are some other incidental and consequential prayers also made in the claim, wh...
Tag this Judgment!Shivaji Laxman Shinde Vs. State of Maharashtra and anr.
Court: Mumbai
Decided on: Jan-30-2002
Reported in: 2002BomCR(Cri)840; 2002CriLJ3044
D.G. Deshpande, J.1. Heard Mr. Mane for the appellant accused and Mr. Pravin Singhal, learned APP for the State.2. The appellant before this Court is accused No. 1. He is convicted under Section 304 (Part II) of IPC and is sentenced to suffer R.I. for 5 years and fine of Rs. 2,000/- in default R.I. for six months.3. Mr. Mane contended that he would be restricting his submissions only to the extent of reducing the sentence because according to him there is evidence on record to hold that the accused acted in self defence. He relied upon the deposition of D.W. 3 Ranjit Shinde who was admittedly an eyewitness to the incident even according to the prosecution because his statement was recorded by the police during investigation. This witness Ranjit Shinde D.W. No. 3 has stated in his evidence that he was there when the quarrel took place between deceased, accused and others and he has stated that:.During exchange or words, deceased Kashinath caught hold the neck of accused Shivaji. I inter...
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