Mumbai Court February 2003 Judgments

Bharat Petroleum Corporation Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. The miscellaneous application which came up for hearing yesterday and adjourned to day is for early hearing of the appeal and for restoration of the stay application which was dismissed as not pressed in the absence of the appellant or its representative.2. Accepting the contention that the appellant did not receive the notice of hearing, we restore the stay application.3. Finding that the issue is already covered by the judgment of the Supreme Court, we waive deposit and list the appeal for hearing to day.After hearing both sides, we proceed to dictate our order.4. In the order impugned in the appeal, the Commissioner has confirmed the finding in the order of the Assistant Commissioner of Customs impugned before him, that the appellant was liable to pay duty on the quantity of the crude oil that it imported based on the alleged records of the ship stand and not stand by the appellant on the lower quantity that of the oil that were received from the shore tank that is pumped from t...

Danke Electricals Ltd. Vs. Commissioner of Central Excise and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2003)(160)ELT414Tri(Mum.)bai

2. Danke Electrical Ltd entered into a contract with Asea Brown Boveri Ltd for supply of electrical transformers. The transformers were intended to be supplied to the Maharashtra State Electricity Board in pursuance of a contract between that body and Asea Brown Boveri Ltd, for use of in a project which was financed by the Japan Bank for International Co- operation. In its letter of 20.9.2000 Asea Brown Boveri Ltd told the appellant that the goods were to be supplied to a project of the Maharashtra State Electricity board and enclosed a copy of the certificate issued by the empowered officer of the project in the electricity board certifying that the project in which the goods were intended to be used being financed by the Japan Bank of International Co-operation explaining that the certificate in question was issued in terms of notification 108/95 and the goods covered by excise duty exemption. The appellant accordingly did not pay any duty on these goods.3. On 20.12.2000 the appella...

income Tax Officer Vs. Anil H. Rastogi

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)86ITD193(Mum.)

1. The Department is in appeal before us against the order of the learned CIT(A), dt. 17th Oct., 1994, for asst. yr. 1991-92. The only ground raised in the appeal is against the deletion of disallowance of Rs. 1,83,500 made on account of bad debts.2. The assessee individual, besides trading in optical frames and lenses, is also a money-lender. For the year under appeal he had declared loss of Rs. 1,83,500 from money-lending business. The assessee had advanced a sum of Rs. 1,83,500 to one Shri Shankarlal of Ichalkaranji and it was written off in the books of account by the assessee on 31st March, 1991, as irrecoverable debt, According to the AO the assessee had written off the debt within a very short time, namely, within 2 months only and this according to him was highly improbable for a money-lender to do. He rejected the explanation of the assessee that the same was written off on humanitarian grounds. The claim for deduction of bad debts was, therefore, rejected. The CIT(A) deleted...

National Textile Corporation Ltd., (Pattern) Employees' Association, V ...

Court: Mumbai

Reported in: 2003(2)ALLMR144; 2003(4)BomCR70; (2003)IIILLJ340Bom; 2003(2)MhLj700

Nishita Mhatre, J. 1. The action of the National Textile Corporation of 'rolling back' theage of retirement from 60 to 58 years is impugned in this petition.The Petition is filed by the National Textile Corporation EmployeesAssociation in order to redress the grievance of the managerial staff, thatis, below board level employees - those whose services were taken over bythe National Textile Corporation from the erstwhile Mills and direct recruitsto the National Textile Corporation.2. Prior to the Sick Textile Undertakings Nationalisation Act, 1974coming into effect, the below board level employees of the mills, whichwere nationalised, retired at the age of 60 years. One hundred and threetextile mills were nationalised by enacting the Textile UndertakingsNationalisation Act of 1974 (for short 'the Act of 1974'). All employees,including those who were workmen within the meaning of the IndustrialDisputes Act, 1947, immediately before the appointed date, and who wereemployed in the sick ind...

S.V. Vasaikar, Presently Working as Assistant Officer (To) in the Vide ...

Court: Mumbai

Reported in: 2003(2)ALLMR502; 2003(4)BomCR79; 2003(2)MhLj691

C.K. Thakker, C.J.1. Both the above petitions have been filedby the petitioner for an appropriate writ,direction or order challenging the action of therespondents, adversely affecting the serviceconditions of the petitioners.2. So far as the first petition, i.e., WritPetition No. 5373 of 2002, is concerned, adeclaration is sought that as there was breach ofterms and conditions of absorption by Government ofIndia because of disinvestment of its equity stakein Videsh Sanchar Nigam Ltd. (VSNL, for short)in favour of a private company, the petitioners andall similarly situated persons are entitled to re-opt to receive Government Pensionary benefits byrefunding the amounts received by them as pro-ratapension/lumpsum payment at the time of theirabsorption with VSNL. It was also prayed that theGovernment of India is liable to pay to thepetitions and all similarly situated employeesPensionary benefits as per Government Rules ontheir re-opting for Government Pensionary benefits.Consequential re...

Smt. Sana Nadim Pawaskar and Mr. Nadim Abdus Satar Pawaskar Vs. the St ...

Court: Mumbai

Reported in: 2003BomCR(Cri)1009; II(2003)DMC311; 2003(3)MhLj235

J.G. Chitre, J.1. Heard both the Advocates. The petitioner No. 1, who happens to be a teacher and petitioner No. 2, who happens to be her husband are hereby assailing correctness, propriety and legality of the show cause notice issued to them by Special Executive Magistrate, Dongri Region, Mumbai, in view of provisions of Section 111 of Code of Criminal Procedure (hereinafter referred to as Code for convenience). Shri Ghogre, Counsel appearing for the petitioners submitted that the learned Magistrate did not follow the spirit of the enactment and without applying judicial mind, misused the said notice, which needs to be quashed. He further, submitted that the leaned Magistrate has taken the notice of domestic quarrels and decided to ask the petitioner to execute the bond. Therefore, on this ground also the said notice needs to be quashed.2. Shri Saste made his best to justify the said order.3. Whenever, a Magistrate decides to issue a notice in view of provisions of Section 111 of the ...

Kashmirsingh Mohansingh LaThe Alias Jaswantsingh Uttamsingh Vs. the St ...

Court: Mumbai

Reported in: 2003(2)ALD(Cri)101; 2003BomCR(Cri)1461; 2003CriLJ2491

A.M. Khanwilkar, J.1. This Appeal takes exception to theJudgment and Order passed by the Vth AdditionalSessions Judge, Thane dated March 10, 1987 inSessions Case No. 216 of 1986. The Appellant wasprosecuted for offence punishable under Section394 read with Section 34 of the Indian Penal Code,Section 397 of Indian Penal Code and Section25(1)(a) of the Indian Arms Act. The Trial Courthas, however, acquitted the Appellant for theoffence punishable under Section 25(1)(a) of theIndian Arms Act, on the ground that no sanctionwas obtained before filing of the charge-sheet, on19th March, 1986, whereas, sanction was grantedvide Exhibit 32 dated 6th January, 1987. TheTrial Court, however, convicted the Appellant forthe offence punishable under Section 394 read withSection 34 and Section 397 of the Indian PenalCode and sentenced him to undergo rigorousimprisonment for seven years and to pay a fine ofRupees Five Hundred on each count. In default, toundergo further simple imprisonment for sixmonths...

Vitthal Hiraji Jadhav Vs. Smt. Harnabai Vitthal Jadhav and State of Ma ...

Court: Mumbai

Reported in: 2003(2)ALD(Cri)81; 2003BomCR(Cri)1455; I(2004)DMC572; 2003(4)MhLj23

J.G. Chitre, J.1. The petitioner is hereby assailing correctness, propriety and legality of the order, which has been passed by J.M.F.C., Pimpri, in the matter of Misc. Application No. 97/1996, whereby he granted alimony to the tune of Rs. 400/- per month, as well as Rs. 5000/- as cost of litigation to respondent No. 1, who was the applicant in the said misc. application.2. The controversy arose when respondent No. 1 Harnabai submitted an application for getting alimony by presenting petition in the said Court by averring that she had married the present petitioner 33 years back at Shiral, Chinchodi, Tal Pathardi, Dist. Ahmadnagar. She averred that she lived with the petitioner as his legally wedded wife for 10 years and out of that wedlock a son named Maruti was born. She further averred that thereafter, present petitioner married another woman named Parvatibai Patole and both were living together at Chembur Mumbai. She again averred that even thereafter, the present petitioner marrie...

Nariman Point Association and anr. Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: 2003(2)ALLMR930; 2003(5)BomCR273; 2003(3)MhLj68

D.Y. Chandrachud, J. 1. Rule, returnable forthwith. Learned counsel for the respondents waive service. With the consent of the learned counsel taken up for hearing and final disposal.2. In these proceedings under Article 226 of the Constitution, the petitioners have sought to challenge in a petition filed in the public interest, a project which involves the construction of a multistoreyed car park together with a commercial complex at Nariman Point, Mumbai.3. The parcel of land in question comprises of Plot Nos. 240 and 240A situated at Block III of the Backbay Reclamation area. By a notification dated 15th June, 1983, the State Government appointed the Mumbai Metropolitan Region Development Authority ('MMRDA') as the Special Planning Authority for the undeveloped areas comprised within Blocks III, IV, V and VI of the Backbay Reclamation Scheme. That appointment came to be effected in terms of the provisions of Section 40(1)(c) of the Maharashtra Regional and Town Planning Act, 1966 ('...

C.P. Singhania and ors. Vs. Garware Club House and ors.

Court: Mumbai

Reported in: 2004(1)BomCR225; [2005]124CompCas561(Bom); 2004(1)MhLj212; [2003]46SCL659(Bom)

1. Heard the learned counsel for the parties. 2. The appellants are the members of the Garware Club House - an association registered as a company on April 6, 1993 after obtaining a licence under Section 25 of the Companies Act, 1956, (for short the Act). The company is permitted not to add the word 'Limited' at the end of its name. The main objects as enumerated in clause No. III of the Memorandum of Association of the Garware Club House - the defendant No. 1 (hereinafter referred to as the company) interalia are (i) to acquire and take over as a going concern the effects, assets and liabilities of the then unincorporated association known as B.C.A. Garware Club House at Wankhede Stadium, D. Road, Churchgate, Mumbai - 400 020 and enrol its present members of all categories as members of the company and to run and manage the said B.C.A.Garware Club House and (ii) to promote, encourage, organise, manage or assist in the promotion, organisation or management of all forms of athletics, sp...