Mumbai Court October 2007 Judgments
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Rajendra Dhanji Sakhala Vs. State Election Commission and ors.
Court: Mumbai
Decided on: Oct-22-2007
Reported in: 2008(2)ALLMR189; 2008(1)MhLj398
D.G. Karnik, J.1. Rule. By consent rule is made returnable forthwith. Heard counsel for the parties.By this petition the petitioner seeks a writ of certiorari or any other appropriate writ for setting aside the notification dated 12th September, 2007 issued by the respondent No. 1 - State Election Commission for holding of the by-election to Ward Nod. 13 of the Mumbai Municipal Corporation (for short, 'the Corporation').2. The general election to the respondent No. 2 Mumbai Municipal Corporation were held on 1st February, 2007 and the respondent No. 4 was declared elected to a seat reserved for the 'other Backward Classes' (for short, 'OBC'). The elections results were declared on 2nd February, 2007. The caste certificate produced by the respondent No. 4 declaring her caste to be Vaishyvani, on enquiry was invalidated by the Caste Scrutiny Committee by its order dated 2nd June, 2007. Consequently, the election of the respondent No. 4 to the post of Councillor was deemed to be invalidat...
Total Security Systems Vs. Commissioner of Cus. and C. Ex.
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-19-2007
Reported in: (2008)10STR17
1. This stay application is directed against the imposition of penalty and recovery of interest from the appellant/applicant. Considered the submissions made at length by both sides and perused the records. It is seen from the Order-in-Original that the Order-in-Original simply imposes penalties under various sections and orders for recovery of the interest without determining the Service tax liability of the applicant. I find strong force in the submissions made by the ld.Counsel that without determination of the tax amount, question of imposition of penalty and recovery of interest does not arise. As such, I find that the applicants have made out a prima facie case for waiver of pre-deposit of amounts involved in this case. The application for waiver of pre-deposit of the amount involved is allowed and recovery thereof stayed till the disposal of the appeal....
income Tax Officer Vs. Panchvati Developers
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Oct-19-2007
Reported in: (2008)115TTJ(Mum.)139
1. This is a Revenue's appeal directed against the order of learned CIT(A)-XV, Mumbai dt. 31st July, 2003 for asst. yr. 2001-02.2. The Revenue has raised only one effective ground, which reads as under: 1. On the facts and circumstances of the case and in law, learned CIT(A) erred in directing the advertisement expenditure without appreciating that the same was incurred in respect of ongoing projects and are not relatable to the completed projects. 1b. While doing so, learned CIT(A) failed to appreciate that the said expenditure was required to be capitalized and could not be allowed as a deduction even going by the assessee's method of accounting.3. Briefly stated, the facts are that the assessee is a builder and developer. The assessee firm has shown income of Rs. 16.08 lakhs from its completed project of Panchavati Gardens. It is noted by the AO from the P&L a/c of the assessee that an amount of Rs. 14,27,377 has been debited to the P&L a/c towards advertisement and exhibit...
Anant Rama Kankonkar and ors. Vs. Confraria Do Ssmo Sacramento E.N. Sr ...
Court: Mumbai
Decided on: Oct-19-2007
Reported in: 2008(3)ALLMR(SC)119; 2008(2)MhLj202
R.S. Mohite, J.1. Heard both sides. Rule. By consent, rule is made returnable forthwith.2. This writ petition impugn an order passed by Civil Judge, Senior Division, Panaji dated 31-1-2007 dismissing the application at Exh.9. The said application was for recasting issue No. 3 which was in the following terms:Whether the defendants prove that the suit property was leased by the plaintiff to late Rama Bami Gauns alias Rama Bami Kankonkar alias Rama Bami Sawant about 60 years agoThe issue which was sought to be recast by the application at Exh.9 was under:Whether the defendants prove that the suit property was leased by the plaintiff to late Rama Bami Gauns alias Rama Bami Kankonkar alias Rama Bami Sawant about 60 years ago and the defendants are the tenants of the property ?3. Once the issue relating to the existence of lease was already raised, the amendment which was sought in the issue was merely clarificatory. It appears that the same was sought so that there will be no further diffi...
Dadasaheb Kisan Jagdale Vs. Principal, Nmv High School and anr.
Court: Mumbai
Decided on: Oct-19-2007
Reported in: 2008(1)BomCR685; 2008(2)MhLj235
Mhatre Nishita, J.1. The petitioner's services ceased from 1.8.1991. According to the petitioner, he has been wrongly terminated from service by the management. However, the management claims that by a letter dated 26.7.1991 the petitioner had resigned from service. The respondents have treated this letter as one of resignation and they have accepted it. The petitioner filed an appeal before the School Tribunal alleging that his services had wrongly been terminated on the basis of the letter that he issued on 26.7.1991.It appears that the petitioner filed Civil Suit No. 1078 of 1993 earlier for a declaration and perpetual injunction against the management. This Civil Suit was filed by the petitioner on 11.6.1993 before the Civil Judge, Senior Division, Pune. The petitioner withdrew the civil suit with liberty to file a fresh suit in respect of the same cause of action. It appears that thereafter the petitioner approached the Deputy Director of Education for redressal of his grievance. ...
Shamrao Ganpat Chintamani Vs. Kakasaheb Laxman Gorde
Court: Mumbai
Decided on: Oct-19-2007
Reported in: 2008(2)ALLMR118; 2008(2)MhLj819
S.B. Deshmukh, J.1. Heard respective counsel.2. Rule. By consent, Rule made returnable forthwith and the petition is taken up for final hearing.3. This petition takes an exception to the judgment and order passed by the learned IV Ad*-hoc Additional District Judge, Aurangabad in Misc. Civil Appeal No. 149 of 2005, dated 3-9-2005.4. The petitioner is the plaintiff and respondent is the defendant in Regular Civil Suit No. 108 of 2005. The suit was filed for perpetual injunction. The suit has been followed by an application Exhibit 5 for temporary injunction against defendant under Order XXXIX, Rules 1 and 2 of Civil Procedure Code (CPC). The learned Joint Civil Judge J.D. Paithan, initially i.e. on 16-6-2005 directed ad-interim injunction against defendant. Show cause notice with ad-interim injunction was made returnable on 24-6-2005. This application, after hearing the parties, came to be rejected by the trial Court on 16-8-2005. Ad-interim order passed earlier stood vacated. This dismi...
Niraj Kumar Vs. Union Bank of India and anr.
Court: Mumbai
Decided on: Oct-19-2007
Reported in: (2008)IILLJ152Bom
Swatanter Kumar, C.J.1. Rule. Respondents waive service. By consent Rule made returnable forthwith. Heard both sides.2. Vide Order dated February 28, 2007, the petitioner was dismissed from service with immediate effect on the basis of the inquiry into the article of charges conveyed to him on April 26, 2006. Aggrieved therefrom the petitioner preferred an appeal, which came to be dismissed by order dated June 4, 2007. The appellate authority, while dismissing the appeal recorded the following findings:The circumstantial evidence indicate that the appellant had prepared the ground for this fraud by first changing the linked account number from 15 digits to 16 digits making the account of Sher Bahadur Thapa in the off line mode, then viewing his PIN, fraudulently withdrew the amount of Rs. 15,000 is very strong with no rebuttal from the defence side. The card of Thapa which was given to dispatch clerk on December 14, 2005, and was also entered in the dispatch register on the same day bu...
Rakesh Rao Vs. Commissioner of Central Excise
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on: Oct-18-2007
Reported in: (2008)9STR478
1. This appeal is directed against the order-in-revision No. 98/NSK/06 dated 31-7-2006.2. The facts are undisputed as the appellants have failed to pay the service tax and failed to file returns for the period October 99 to September 2002 despite having taken service tax registration from the authorities. On being pointed out, the appellant deposited the entire amount of tax liability and interest leviable thereon by 28-5-2004. The adjudicating authority in its order-in-original appropriated the amount of service tax and interest paid and imposed penalty under Section 76 & 77 of the Finance Act.3. The appellant has deposited the penalties so imposed. Id.Commissioner (Appeals), Nasik, under the provisions of Sub-section (1) of Section 84 of the Finance Act, 1994 revised and enhanced the penalty amount on the appellant from lump sum to equivalent amount of service tax, which was not paid. Hence this appeal filed by the appellant.4. Considered the submissions made by the Id. DR and p...
The Commissioner of Central Excise Vs. M.M. Thakkar and Sons
Court: Mumbai
Decided on: Oct-18-2007
Reported in: 2008(126)ECC5; 2008(152)LC5(Bombay); 2008(221)ELT342(Bom)
J.P. Devadhar, J.1. The Commissioner of Central Excise, Mumbai III has filed this appeal under Section 35G of the Central Excise Act, 1944 dated 21/2/2006 in appeal No. E/3382/03-Mum. The appeal is admitted on the following reframed question of law:Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Commissioner has not recorded satisfaction regarding the legality and propriety of the order appealed against as required under Section 35E(2) of the Central Excise Act, 1944 and, therefore, the Commissioner (A) was justified in dismissing the appeal filed by the revenue?2. By consent of both the parties, the appeal is taken up for final hearing.3. In this case, a show cause notice was issued to the respondent on 3/4/1996 calling upon them to show cause as to why Modvat credit of additional duty of excise leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957 availed by them to the tune of Rs. 1,07,554/- shoul...
The Bandra Gymkhana and anr. Vs. Cyril L. Vas
Court: Mumbai
Decided on: Oct-18-2007
Reported in: 2008(1)BomCR683
Anoop V. Mohta, J.1. By order dated 10th September, 2007 this Court has admitted the appeal and expedited the same.2. The appellants being aggrieved by the Judgment and order dated 6.8.2007 passed by the City Civil Court, Mumbai in SC Suit No. 2213/2004, preferred the present Appeal.3. The respondent herein is the member of appellant No. 1 - Bandra Gymkhana. The other appellants are the Managing Committee members/Trustees of the Gymkhana. As the original-plaintiff was expelled by letter/order dated 17.4.2004 a Suit came to be filed. After considering the rival contentions, the suit came to be allowed in terms of prayer (a) which is reproduced as under:(a) that it be declared that the Order of Expulsion dated 17.4.2004 Exhibit 'E' to the Plaint, is bad, illegal, bias, against the rules of natural justice, perverse, malafide and not binding on the Plaintiff.4. The Gymkhana and/or such other clubs are governed by their private Rules and Regulations (Rules). As per these Rules, even on an ...
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