Mumbai Court July 2005 Judgments

Dattatraya Kachru Chine and ors. Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: AIR2005Bom368; 2005(4)ALLMR597; 2006(1)BomCR875; 2005(4)MhLj243

R.M.S. Khandeparkar, J.1. Heard.2. Rule.3. By consent, Rule is made returnable forthwith.4. The petitioners challenge the orders passed by the authorities under the Maharashtra Co-operative Societies Act, 1960, (hereinafter referred to as 'the said Act') terminating their membership of respondent No. 4 society and consequently, resulting in the failure on the part of the Collector to include the names of the said members as the voters for election to the Board of Directors of respondent No. 4 society.4A. Few facts relevant for the decision are that:A voters list came to be published on 1-3-1999. On exclusion of 1070 members therefrom by an order dated 10-2-1999, a revision application came to be filed before the State Government. The said revision application was allowed by the State Government by order dated 26-4-1999 and the order dated 10-2-1999 was set-aside and the matter was remanded for re-consideration. The authority, however, without issuing notice to the concerned members pro...

Maharashtra State Financial Corporation Ltd. Vs. Commissioner of Incom ...

Court: Mumbai

Reported in: (2006)200CTR(Bom)168; [2005]278ITR654(Bom)

V.C. Daga, J.1. This reference is at the instance of the assessee-applicant Maharashtra State Financial Corporation Ltd., under Section 256(1) of the Income-tax Act, 1961 ('the Act' for short).2. The question of law referred to this Court is as follows :(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that interest of Rs. 1,16,96,604 credited to the interest suspense (suit filed) account and interest suspense (recalled) account had accrued to the assessee and was chargeable to tax for the assessment year 1980-81 ?'3. Factual MatrixThe factual matrix reveals that the issue pertains to the relevant accounting year ended on March 31, 1980, (assessment year 1980-81). The assessee-Maharashtra State Financial Corporation Ltd. is set up under an Act of Parliament to finance small and medium scale industries. The assessee-Corporation filed its return for the assessment year 1980-81 declaring its income in the sum of Rs. 2,34,99,280.4....

Ramrao Punjabrao Pawar and ors. Vs. Sarubai Dalpatrao Pawar Through L. ...

Court: Mumbai

Reported in: 2005(4)ALLMR648; 2006(1)BomCR439; 2006(1)MhLj610

Kharche S.T., J.1. By invoking the jurisdiction of this Court under Section 100 of the Code of Civil Procedure, all these four appeals have been filed challenging the judgment dated 31-3-1988 and decree passed by the learned 2nd Additional District Judge in Regular Civil Appeals No. 169/ 85, 172/85, 173/85 and 178 of 1985 whereby the common judgment dated 5-7-1985 passed by the learned Civil Judge, Sr. Dn., in Special Civil Suit No. 46 of 1980 has been confirmed and the plaintiffs suit for possession has been dismissed. Since the questions involved in these appeals are common, all these appeals are being disposed of by this common judgment.2. Brief facts are required to be stated as under :The original plaintiffs are the nephews of deceased Dalpat who died on 13-1-1979. The defendant Sarubai is the widow of Dalpat whose first marriage was performed with one Gulab Bonde and out of the first marriage Onkar was born to her. After the death of Gulabrao, Sarubai married Dalpat and she was l...

Vinayak Mahadeorao Dhongdi and ors. Vs. State of Maharashtra and ors.

Court: Mumbai

Reported in: 2006(1)ALLMR575; 2006(2)BomCR264

Rebello F.I., J.1. The matter was on board for hearing on civil applications. At the request of learned Counsel the petition itself has been heard and is being finally disposed off.2. The petitioners have formulated their submissions as under :(i) When under the provisions of the Maharashtra Co-operative Societies Act, 1960 the new Committee is elected, duly constituted and has entered into office under Section 73-G(2), and the office has commenced, could the order appointing an Administrator under Section 110-A(iii) made superseding the Committee (previous) breath life or come to an end.(ii) Whether the order dated 27th October, 2004 passed by this Court permitting the first meeting to be held should be given its full effect and whether the said order entrenches upon the statutory provisions of the Co-operative Societies Act which is destructive of the rule of law and which has to be brought in 'conformity with the provisions of the Act.3. Few facts may now be set out :- The Board of ...

Glory Chemical Ltd. Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(102)ECC403

1. The appellants are engaged in the manufacture of Organic Chemicals i.e. Vinyl Sulphone falling under Chapter 29 of the Schedule to Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise Officers on 3.7.97. On physical verification of the stock of the finished goods, the same was found to be short by 13,805 kgs of finished goods, then the recorded balance in RG-I register. On being questioned, Shri Suchit Singh, authorized signatory of the appellants admitted that the said short found goods totally valued at Rs. 16,70,405 involving duty of Rs. 3,00,675 were cleared by them without payment of duty. He did not disclose the name of the buyers on the ground that the goods were disposed of in the open market. He also agreed to pay duty and immediately debited the duty amount from their RG-23A Part-II register. His statement was also recorded subsequently, wherein the admitted the correctness of the first statement recorded on 3.7.97. Summons was also issued to t...

The Jamshri Ranjitsinghji Vs. Commissioner of Customs and

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(102)ECC145

1. The above appeal arises out of the order of the Commissioner of Central Excise (Appeals), Pune, upholding the differential duty demand of Rs. 63,57,102.76 on finalisation of provisional assessment covering the period May, 1981 to May, 1984.2. The brief facts of the case are that the appellants herein are engaged in the manufacture and sale of cotton yarn, cellulosic spun yarn, non-cellulosic spun yarn and manmade fabrics. They manufactured yarn liable to duty under tariff Item Nos. 18, 18A and 18E of the first Schedule to the erstwhile Central Excise Tariff. They had filed a Writ Petition No. 1063 of 1981 in the Hon'ble Delhi High Court challenging the levy of excise duty on yarn manufactured and and consumed captively, and the court by its order dated 08.05.1981 stayed the recovery of the disputed duty subject to the appellants furnishing a bond for the same and furnishing a bank guarantee for 50% of the disputed amount of duty. The appellants executed the bond in Form - B-13 alon...

Famous Textile Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(190)ELT361Tri(Mum.)bai

1. After hearing both sides and on finding that duty demand have been directed on two persons without arriving at the specific charges on whom the determination is to be effected and liability should rest.Since duty is leviable on "a person" who manufactures excisable goods and the word is used in singular and not plural; the liability is required to be re-determined. We cannot uphold the finding arrived in para 15 of the impugned order to the effect - "15. In view of the above findings I hold that M/s. Bhagyalaxmi Processors Industries and M/s. Famous Textile Packers are jointly and severally liable to pay the duty of Rs. 5,46,12,662/- under Section 11A...." 2. The order is therefore set aside and the appeal allowed as remand with directions to re-hear the appellants and re-determine, all issues kept open....

Kalyani Sharp India Vs. Commissioner of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(187)ELT315Tri(Mum.)bai

1. Commissioner Central Excise Pune-I has filed this appeal against Order-in-Original No. 47/CEX/98, dated 31-12-1998 passed by the Commissioner of Central Excise, Pune-I, which was reviewed by the Board vide order dated 10-12-1999 and the appeal came to be filed only on 22-5-2002 with condonation of delay application. The application for condonation of delay was dismissed by order dated 30-10-2002.Commissioner moved the Bombay High Court in W.P. No. 5689/03 & the Hon'ble Court vide order dated 24-9-2004 set aside the order dated 30-10-2002 of this Tribunal and ordered - "We heard the learned senior counsel for the revenue and the learned counsel for the respondents. Rule. Returnable forthwith. The writ petition is located on Board for final hearing. By consent, the impugned order dated 2-11-2002 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Mumbai, is set aside. The delay in making application by the revenue under Section 35A(4) stands condoned. The Tribuna...

Bhagwati Silk Mills Vs. the Commissioner of Central

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. As per facts on record, the Central Excise Officers visited the premises of the transport agent on 17/03/2003 and on verification of the stock, it was noticed that finished dyed MMF (P) packed in plastics bags/bales of the different parties was lying there without coverage of any Central Excise documents. The goods were put under detention. Out of the total quantity of bales found in the transporter's premises, eighty two bales belonged to the appellants. Statement of the transporter agent recorded on the day of visit of the officers as also on 20.03.2003 revealed that the goods were meant for transportation to Calcutta and were not covered by any duty paying documents. Statements of the appellant's Director was also recorded on 21/24.03.2003, wherein he admitted that the goods were cleared without payment of duty and were dispatched to various traders without any Central Excise invoice.2. Based upon the above facts, duty of Rs. 94,961/- was confirmed against the appellants along w...

Mrs. Vinaya L. Pai Vs. South Indian Education Society, a Society regis ...

Court: Mumbai

Reported in: 2005(4)BomCR459; 2006(2)MhLj264

R.M. Lodha, J.1. Heard Ms. Betty D'souza, the learned counsel for the petitioner and Mr. Shekhar Ingavle, the learned Assistant Government Pleader.2. The present writ petition was filed before this Court in the month of October, 1991. In the span of last 14 years, the writ petition has been amended thrice. The only prayer that now survives and is pressed by the petitioner is this :'That the respondents be ordered and directed to give effect to the Government Resolution dated 15.05.2000 from inception and pay the difference in salary and other benefits amounting to Rs. 3,79,708.60 and interest at 15% per annum calculated at Rs. 4,30,827/- upto date and costs thereof.'3. The brief facts may be noticed by us first.(i) The petitioner is M.Sc. First Class in Biology. She was appointed as part time demonstrator in Biology on 01.07.1968 with the respondent No. 2 college.(ii) She was appointed as full time demonstrator on 01.07.1970 and she continued as such until 30.06.1975.(iii) The petition...