Mumbai Court January 2003 Judgments
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Netlon India Vs. Commissioner of Cus. and C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Jan-21-2003
Reported in: (2003)(162)ELT495Tri(Mum.)bai
1. These three appeals involve the same issue and are disposed of together vide this common order.2. The appellants had declared the input as Tinuvin' falling under sub heading 3812.00. The description on the invoice was 'CHIMASORB 944 LD'.On the ground that the description differed, the credit was denied by both the original and appellate authorities. Hence the appeals.3. Shri Randive appearing for the assessee shows a letter from the supplier who made both the substances. The relevant portion of the letter is as below :- "With reference to your fax we confirm the following properties for Tinuvin 770 DF & Chimassorb 944 LD.Gujarat Alkalies & Chemicals Ltd. v. Collector of Central Excise - 1995 (78) E.L.T. 578 (Tribunal), wherein mafron gas and freon gas were held to be identical products and the credit was allowed.5. There are number of judgments given by the Tribunal in the case reported in 1999 (112) E.L.T. 898 the input was described as 'emulsifiers' and received input was...
Vedant Paper Craft Pvt. Ltd. and Vs. Indian Bank
Court: DRAT Mumbai
Decided on: Jan-21-2003
Reported in: I(2005)BC13
1. This Misc. Appeal is filed by the appellants being aggrieved by the order dated 6.8.2002 passed by the learned Presiding Officer of Debts Recovery Tribunal, Nagpur on Interlocutory Application No. 562/2002 in Original application No. 158/2001. By the impugned Order, the learned Presiding Officer rejected the application made by the appellants for amendment of the written statement with exemplary costs of Rs. 2,000/-, which was to be paid to the applicant Bank by way of demand draft on or before 21.8.2002, and on failure to pay the costs, direction was given to issue interim recovery certificate in favour of the applicant Bank, for recovery of the exemplary costs from the defendants.2. I have heard Mr. Thakkar for the appellants and Mr. Nair for the respondent Bank. I have gone through the proceedings including the impugned order and in my opinion, the learned Presiding officer was not justified in rejecting the said application made by the appellants for amendment of the written st...
Mr. Kantilal T. Sanghvi, K. Vs. Acit
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jan-21-2003
Reported in: (2004)89ITD282(Mum.)
1. This appeal by the assessee is directed against the order of CIT(Appeals) XXXVI. Bombay, and relates to the assessment year 1993-94.2. The solitary issue raised in this appeal relates to the sustenance of disallowance of long term capital loss of Rs. 1,41,808 claimed by the assessee on maturity of Indira Vikas Patra.3. We have heard the rival submissions in the light of material placed before us and precedents relied upon.Assessee got back the money on the maturity of Indira Vikas Patra.Applying the index cost, assessee claimed long term capital long term capital loss. The maturity period was five years. After maturity, assessee took the realization value, which was the purchase value.Assessing officer held that there was no transfer of the capital asset.As such, there was no capital gain/loss.5. Being aggrieved, assessee preferred appeal before CIT(A). CIT(A) held that it was a pure case of refund. There as no transfer involved.Therefore he sustained the addition.6. Shri P.N. Shah...
Garware Wall Ropes Ltd. Vs. Addl. Cit, Spl. Rg. 26
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Jan-21-2003
Reported in: (2004)89ITD221(Mum.)
1. These three appeals by the assessee rotate around the identical issue. For the sake of convenience, these are consolidated and disposed of by a common order.2. The solitary issue raised in these appeals relates to the question that whether the value of helicopter used for the purpose of assessee's business is exigible to wealth-tax.3. We have heard the rival submissions in the light of material placed before us and precedents relied upon. Assessee is owning a helicopter.This was used for the purposes of the assessee's business. Assessee did claim depreciation on the said helicopter. It was allowed. Further it was stated that there was no disallowance in the income-tax assessments on account of the personal user of the helicopter. Our attention was invited on the language of Section 2 (SIC). This is reproduce here as under: "'Assets', in relation to the assessment year commencing on the first day of April, 1993, or any subsequent assessment year, means- (iv) Yachts, boats and aircra...
Shiva Suitings Ltd. (a Company Incorporated Under the Companies Act) a ...
Court: Mumbai
Decided on: Jan-21-2003
Reported in: 2003(2)ALLMR72; II(2003)BC375; 2003(3)BomCR593; [2005]124CompCas849(Bom)
R.M. Lodha, J.1. Shiva Suitings Limited - the first Petitioner is a Company incorporated under the Companies Act. The Company was incorporated in the year 1985. The Company at the relevant time was engaged in the activity of processing of manmade fabrics and cotton fabrics with the aid of power. The first Petitioners factory is situate at MIDC Industrial Area, Dombivli (East), District Thane, Maharashtra. It is Petitioners case that the production was commenced in January 1987. They had paid up capital of Rs.154.78 lakhs. On 31st March 1993 for the year 1992-93 the value of plant and machinery of the first Petitioner Company was Rs.3.74 crores and the paid up capital was Rs.154.78 lakhs. The accounts of the first Petitioner Company for the year ended 31st March 1993 were finalised on 30th September 1993. At that time the net worth of first Petitioner Company eroded and they had accumulated losses exceeding the entire net worth. Sick Industrial Companies (Special Provisions) Act, 1985 (...
Shri Abdul Sathar Vs. Union of India (Uoi), Through the Secretary, Law ...
Court: Mumbai
Decided on: Jan-21-2003
Reported in: 2003(2)ALLMR90; 2003(4)BomCR428; 2003(90)ECC85; 2003(156)ELT832(Bom); 2003(3)MhLj142
J.P. Devadhar, J. 1. Rule. Rule returnable forthwith. By consent ofthe parties, the petition is taken up for finalhearing.2. The Petitioner who arrived by Emirates flight fromDubai at Chhatrapati Shivaji International Airport,Sehar, Mumbai on February 9, 2001 was found to carry200 pieces of foreign mark gold in his baggage valuedat 1.02 crores in the local market. The said gold wasconcealed in cigarette packets contained in hisbaggage and the Petitioner wanted to clear the sameclandestinely without declaring it. The said goodswere seized and in the statement recorded underSection 108 of the Customs Act, the Petitioneradmitted his complicity in the smuggling of the seizedgoods. After issuing show cause notice dated 25thSeptember, 2001, the Commissioner of Customs(Adjudication) by order-in original dated March 7,2002 confiscated the seized goods and inter alialevied penalty of Rs. 5,00,000/= on the Petitionerunder Section 112 and 112(b) of the Customs Act,1962 (Act for short). Challengin...
Prabhakar S/O Shamrao Bairam Vs. Madhukar Mahadeo Bairam and anr.
Court: Mumbai
Decided on: Jan-21-2003
Reported in: 2003(4)ALLMR237; 2003(5)BomCR731; 2003(3)MhLj213
R.G. Deshpande, J.1. Rule returnable forthwith. The matter is taken up for hearing and disposal with the consent of the parties. 2. The present respondent No. 1 has filed Special Civil Suit No. 46 of 2001 for a declaration to the effect that the Sale-deed dated 18-11-1992 to be declared as null and void. During the pendency of the suit, the present petitioner/original defendant No. 1, filed an application under Order VI, Rule 5 of the Civil Procedure Code, for better particulars. This application appears to have been filed on August 13, 2001. The application, no doubt, was pending decision before the learned trial Judge. However, in the meantime, no doubt, the Civil Procedure Code has been amended, which has come into effect with effect from 1st July, 2002. Keeping in view the amending provisions, the learned Civil Judge, Senior Division, Chandrapur, decided the Exhibit P-2, i.e. the aforesaid application for better particulars, by his order dated July 22, 2002. The learned trial Judge...
Disha Shikshan-v-vikas Kendra and anr. Vs. Maharashtra University of H ...
Court: Mumbai
Decided on: Jan-21-2003
Reported in: 2003(2)ALLMR32; 2003(3)BomCR598; 2003(3)MhLj748
C.K. Thakker, C.J.1. Rule. Mr. Prafulla Shah, learned counsel, appears and waives service of Rule on behalf of respondent No. 1.2. In the facts and circumstances, matter was taken up for final hearing.3. This petition is filed by the petitioners for an appropriate writ, direction or order directing the Maharashtra University of Health Sciences, respondent No. 1 herein, to forthwith grant 'continuation of affiliation' to the petitioner college for the academic year 2002-2003. A prayer is also sought directing the Directorate of Medical Education and Research to permit the petitioners to enroll 50 students in Part-I of BHMS Degree College for the academic year 2002-2003 in the third round of admission.4. The case of the petitioner is that petitioner No. 1 is a Trust duly registered under the Public, Trust Act, 1950 and since 1991 it runs petitioner No. 2 - Homeopathic College at Gadhinglaj, Dist. Kolhapur. The college was compelled to be closed down from the second term of academic year ...
Anthony Jose Nazareth Rodrigues Vs. Panaji Municipal Council, Through ...
Court: Mumbai
Decided on: Jan-21-2003
Reported in: 2003(4)BomCR630
P.V. Hardas, J.1. By this petition, the petitioner is challenging the order issued by the first respondent, Panaji Municipal Council, sealing the premises where the bar of the petitioner is located, on the ground that the petitioner had been operating his bar named 'Jose Bar', without valid licence from the Panaji Municipal Court as is required under the Goa Municipalities Act, 1968. The petitioner has also challenged the vires of Bye Law No. 1 of the Trade and Occupation Licensing Bye Laws, 1989, on the ground that the said bye laws are ultra vires section 262 of Goa Municipalities Act, read with section 307 of the said Act.2. The facts, as are necessary to decide this petition, are set out hereunder:The petitioner is holder of a valid licence issued by the Directorate of Food and Drugs Administration under Rule 5(4)(i) of the Goa, Daman and Diu Prevention of Food Adulteration Rules, 1982. The said licence which is issued in form 'C' is a licence for the manufacture for sale/storage/d...
Nazirkhan Mohammed S/O Jan Mohammed Pathan Vs. Damodhar S/O Maroti Pat ...
Court: Mumbai
Decided on: Jan-21-2003
Reported in: (2003)105BOMLR127
P.S. Brahme, J.1. This is an Appeal by the original defendant No. 1 challenging the judgment and decree passed by the 2nd Additional District Judge, Bhandara in Regular Civil Appeal No. 52 of 1984 on 29th August, 1989 confirming the judgment and decree passed by the Joint Civil Judge (Jr. Dn.), Bhandara in Regular Civil Suit No. 37 of 1980, dated 13th June, 1984, whereunder the appellant was directed to deliver possession of the suit house to the plaintiff and further enquiry into mesne profit from the date of suit till delivery of possession of the house under Order XX, Rule 12 of the Code of Civil Procedure.2. The original plaintiff Maroti Patre had filed the aforesaid suit against the appellant and one Shriram Sakharam Kantode (defendant No. 2) on the averments made in the plaint as follows :One Rahim Khan s/o Shahbaz Khan was owner of a plot marked by letters 'ABCD' and super structure of house marked by letters 'AFGH' in the map appended to the plaint situated at Mohadi, P.C. No. ...
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