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Mumbai Court February 2005 Judgments

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Feb 25 2005

Manohar S/O Rambhau Galghate Vs. Saraswati Co-operative Housing Societ ...

Court: Mumbai

Decided on: Feb-25-2005

Reported in: 2005(3)ALLMR711; 2005(5)BomCR470; 2005(3)MhLj297

B.P. Dharmadhikari, J.1. By the said petition under Article 226 of Constitution of India, the petitioner challenges the reversing judgment of Cooperative Appellate Court, Nagpur delivered on 31-12-1991, by which the said Court has allowed, the appeal preferred by present respondent No. 2, challenging the judgment of Co-operative Court, Nagpur in Dispute No. 56/1980. Said dispute under Section 91 of Maharashtra Co-operative Societies Act was preferred by present petitioner assailing the cancellation of allotment of plot No. 125-B in Dindayal Nagar in his favour and execution of sale deed in relation to that plot in favour of present respondent No. 2 on 28-4-1980.2. Petitioner states that he is Member of respondent No. 1-Co-operative Housing Society since 1971 and he was allotted plot No. 125-B in Dindayal Nagar, and from time to time he deposited amount of Rs. 5,251.75 as consideration towards said plot. He further states that on 27-3-1980 the Society has demanded amount of Rs. 1500/- f...


Feb 25 2005

Ramchandra Raghu Naik Vs. State of Maharashtra

Court: Mumbai

Decided on: Feb-25-2005

Reported in: 2005(3)MhLj933

R.M.S. Khandeparkar, J. 1. In both these petitions common questions of law and facts arise and therefore they were heard together and are being disposed of by this common judgment.2. Rule. By consent, the rule is made returnable forthwith.3. The petitioners challenge the orders passed by the authorities below rejecting their applications for furlough leave. The said leave has been rejected mainly on the around that both the petitioners, who were earlier granted the said leave, had not surrendered themselves and the petitioner in Criminal Writ Petition No. 2300 of 2004 came to be arrested after 93 days' of overstay whereas the petitioner in Criminal Writ Petition No. 81 of 2005 came to be arrested after 604 days' of overstay.4. At the outset, the learned Advocates for the petitioners have drawn attention to Rule 2-II(k) of the Bombay High Court Appellate Side Rules, 1960, hereinafter referred to as 'the said Rules', while submitting that such matters are required to be placed before the...


Feb 25 2005

Shree Manohardas Baba Shikshan Prasarak Mandal and ors. Vs. State of M ...

Court: Mumbai

Decided on: Feb-25-2005

Reported in: AIR2005Bom350; 2005(5)BomCR394

Daga V.C., J.1. Heard the learned Counsel for the petitioner.2. The petitioners in this case are seeking directions against the respondents to make necessary arrangements to issue examination forms to the petitioner No. 3 school to enable its students, studying in 10th standard ; to appear in S.S.C. examination to be held in March/April, 2005 and with further directions to the respondent No. 4 to accept the examination forms with requisite examination fees but without late fees.THE FACTUAL SCORE3. The undisputed factual score reveal that the petitioners, inspite of no permission to start. 9th and 10th standard classes, chose to admit students to 9th and 10th standards during the academic years 2000-2001 and 2001-2002. Consequently, in order to save the academic career of the illegally admitted students, the Education Officer (Secondary), Zilla Parishad, Ahmednagar, was required to allow such students to appear in 10th standard examination through one Mahatma Phule School.4. The petitio...


Feb 24 2005

Commissioner of Central Excise Vs. Rinkoo Processors Ltd. and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Feb-24-2005

2. The ld. JDR appearing for the Revenue contended that the statements have not been retracted, panchnama dated 8.3.97 shows shortages, fabrics has not reached the RG I stages and he reiterated the order-in-original and submitted that the same is correct.3. The undisputed facts in this case appear to be that the fabric was lying in various stages of processing which has not been challenged by the department; no documentary evidence has been brought on record by the Department to prove the clandestine removal; that the fabric had not reached the RG.I stage. The Commissioner (Appeals) in para 3 and 4 has noted as under:- "3. The appellants in their memorandums of appeal as well as during the course of personal hearing have raised various contentions, inter alia, stating that neither in the show cause notice nor in the impuged order any evidence has been brought on record to hold that the said shortage occurred on account of clandestine removal by them; that clandestine removal has to be...


Feb 24 2005

Lloyds Steel Inds. Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Feb-24-2005

2. The issue relates to availment of modvat credit on cement, iron & steel, and grinding wheel. The ld. C.A. appearing for the appellants submitted that the issue is squarely covered in favour of the appellants by the various decisions of the Tribunal including the decision of the Hon'ble Apex Court. He relied on the following decisions in support of his case:- (a) CCE, Trichy v. India Cements Ltd - 2004 (64) RLT 63 (CESTAT-Che.). (b) Perambalur Sugar Mills Ltd. v. CCL, Trichy 2004 (64) RLT 69 (CESTAT-Che.). (d) Order No. A/551/WZB72004/C-I dated. 17.3.2004 in party's own case. (e) Order No. A/856 to 860/WZB/2004/C-I dated 04.06.2004 in the party's own case. (f) Order No. C-I/1900/WZB/2003 dt.22.8.2003 in the party's own case.CCE v. Jawahar Mills Ltd. (h) Order No. C-II/1384-90/WZB/2003 dated 13.6.2003 in the party's own case.3. The ld. JDR for the Revenue relied on the decisions of the Larger Bench in the cases of Jawahar Mills Ltd. v. CCE, Coimbatore - 1999 (108) E.L.T.47 (Tri.)...


Feb 24 2005

Badder Schulz Laboratories, Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Feb-24-2005

Reported in: (2005)(188)ELT40Tri(Mum.)bai

1. These are applications under Section 129E of the Customs Act, 1962 for waiver of pre-deposit of penalty and stay against its recovery, filed by the applicants.2. The applicants are a partnership firm consisting of 3 partners, namely, S/Shri Kirtilal Shah, Naitesh Shah and Kaplesh Shah. It is engaged in the manufacture of Vitamin Pre-Mixes for animal feeding in its factory at Daman. For this purpose, the raw materials required are various Feed Grade Vitamins, Anti-Oxidant for stability, carriers like Silica, Calcium, Carbonate, Corn Gluten, etc. The raw materials, both imported and indigenous, are procured by purchases from the local market from various sources, including M/s. Sonam International.3. It had purchased certain quantity of imported Poultry Feed Supplement - AV 110 from M/s. Sonam International of which 1,115 kgs.in 89 bags were lying in its factory. It appears that based on an information that M/s. Sonam International was importing goods of third country origin from Nep...


Feb 24 2005

Unipon (India) Ltd., Shri Amar Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on: Feb-24-2005

1. These applications are filed under Section 35F of the Central Excise Act, 1944 for waiver of pre-deposit amount and to grant stay for its recovery, pending disposal of the appeals, by the appellants, 2. M/s. Unipon (India) Ltd. are engaged in the manufacture of Dyed Polyester Texturised Yarn/Polyester Twisted Yarn falling under Chapter Heading No. 54 of the Central Excise Tariff Act, 1985. The assessee has another unit named as M/s. Unipon (India) Ltd., Plot No. 44, Govt.Industrial Estate, Masat, Silvassa, where they manufacture Polyester Texturised/Twised Yarn.3. The Officers of Central Excise of HPIU-IV, while conducting the transit checks near canal, Masat, Silvassa on 01.03.98, intercepted one truck bearing No. DN.09-8163 carrying 46 cartons of Polyester Texturised Yarn weighing 1,257.330 kgs. and Polyester Twisted Yarn weighing 200.180 kgs. without accompanying any Central Excise documents like Invoices/Challans etc., but having 7 packing lists with the driver. On enquiry, the...


Feb 24 2005

ito Vs. Shri Yogi H. Aggarwal, Associated

Court: Income Tax Appellate Tribunal ITAT Mumbai

Decided on: Feb-24-2005

Reported in: (2005)278ITR116(Mum.)

1. These two appeals by the Revenue are directed against the common order dated 24/6/99 of CIT(A)XXX, Mumbai, for the assessment year 1977-98 and 1998-99. These were heard together and are being disposed of by this common order.2. The facts in brief are that the assessee is an individual. In the return of income filed for the assessment year 1997-98, under the head "income from other sources" assessee declared the income earned by two minor children Under Section 64(1A) of the IT. Act as under :-Ayesha Agarwal - Rs. 4,27,059/- Rs. 8,53,125/-Less deduction Under Section 10(33) in respect of minor Rs. 3,000/- Rs. 8,50,115/- 3. Out of the income of minor children, the assessee has also claimed deduction of Rs. 30,000/- i.e., Under Section 80L @ Rs. 15,000/- per minor child in addition to deduction of Rs. 15,000/- Under Section 80L against his own income.4. The Assessing Officer vide order dated 30/1/98 processed the return of income Under Section 143(1)(a) and in "Adjustment Explanatory ...


Feb 24 2005

Clicquot Asia Limited Vs. Red RobIn International Ltd.

Court: Mumbai

Decided on: Feb-24-2005

Reported in: 2005(3)BomCR61; [2005]126CompCas51(Bom); (2005)5CompLJ201(Bom); [2005]61SCL240(Bom)

S.U. Kamdar, J.1. The present company petition is filed under Sections 433 and 434 of the Companies Act, 1956. The claim of the petitioner is in the sum of 220,273 Euros arising out of supply of wines and champagne to the respondent company. 2. Some of the material facts of the present case are as under : 3. The petitioner is a foreign company and is inter alia engaged in manufacturing of different kinds of wine and champagne. The respondent is an Indian company and is inter alia carrying on business in distribution and sale of wine and champagne under an agreement dated 6.10.2001 entered into by and between R.R. International which is a division of the respondent company and the petitioner. It was agreed that M/s. R.R. International shall be appointed as the exclusive distributor for distribution of Veuve Clicquot Ponsardin & Krug Champagne and other wines from the Clicquot Asia portfolio on various terms and conditions as set out in the said agreement. 4. The said arrangement was arr...


Feb 24 2005

The Land Acquisiton Officer Vs. Kishore Morarji Bhojraj and Arvind Nar ...

Court: Mumbai

Decided on: Feb-24-2005

Reported in: 2006(2)MhLj240

S.U. Kamdar, J.1. The present LAR is filed under Section 30 of the Land Acquisition Act, 1894 for determination of the apportionment of the compensation due and payable by the Special Land Acquisition Officer (hereinafter referred to as 'the SLAO') under an award dated 20.6.1974 in respect of land acquired bearing CTS No. 1486 part of village Mulund, Taluka-Kurla in the Bombay Suburban Districts, Bombay. 2. The said land was designated for public play ground under the provisions of the Maharashtra Regional Town Planning Act, 1966 (hereinafter referred to as 'the MRTP Act') for the Bombay Municipal Corporation. On 20.10.1972 a notification was published under section 126(4) of the MRTP Act notifying the said land for acquisition. The said notification was published in Maharashtra Government Gazette, Part-I on 30.11.1972. Thereafter an erratum was issued on 28.12.1972 which was also published in the Government Gazette on 18.1.1973. The area of the land which was subject of acquisition wa...


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