Mumbai Court March 2010 Judgments

Prashant Prabhakar More, Nashik Municipal Corporation Vs. State of Mah ...

Court: Mumbai

Reported in: 2010(112)BomLR1469,2010(3)MhLj497

1. Heard Counsel for the parties.2. Rule. Rule made returnable forthwith, by consent. Mr. V.S. Gokhale AGP waives service for Respondent No. 1. Mr M.L. Patil waives service for Respondent Nos. 2 to 4. Mr. Sachin Gite waives service for Respondent Nos. 5 and 11. Mr. M.S. Karnik waives notice for Respondent No. 13. Mr. T.S. Ingale waives notice for Respondent Nos. 6 to 10 and 12.3. The principal question raised in this petition is, whether the term of onehalf members (eight in numbers) of the present Standing Committee of the Nashik Municipal Corporation has already expired on 1st of March 2010 and as a consequence whereof it would be necessary to take steps to elect new eight members in place of the outgoing members of the Standing Committee.4. The facts which are relevant to examine this limited controversy can be broadly stated as under :General Ward Elections of Nashik Municipal Corporation for 108 wards was held on 1st February 2007. The results of the said elections was declared on...

Mr. Bosch Limited (Formerly Known as Motor Industries Co. Ltd.) Vs. th ...

Court: Mumbai

Reported in: 2010(112)BomLR2194,2010(176)LC253(Bombay),2010(254)ELT730(Bom)

V.C. Daga, J.1. Heard.Perused petition.Rule, returnable forthwith.Learned Counsel for respondents waives service.Heard finally by consent of parties.2. This petition, filed under Article 226 of the Constitution of India is seeking a writ of mandamus directing respondents and their subordinates to allow clearance of the consignment covered by bill of entry dated 1st February, 2010 by accepting the transaction value as under Section 14(1) of the Customs Act, 1962. Incidentally, the Circular No. 4/2008 Cus. dated 12th February, 2008 issued by the Ministry of Finance, Govt. of India laying down certain guidelines regarding valuation practice of second hand machinery is also a subject matter of challenge in the petition.THE FACTUAL SCORE:3. The factual score emerging from the petition is that the petitioners are Public Ltd. Co. regularly importing raw materials as well as capital goods (both new and second hand) for the purposes of manufacturing automotive components. Some times imports are...

Commissioner of Customs, Nhava Sheva Vs. Panasonic Battery India Co Lt ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

1. In this application filed by the Revenue (appellant), the prayer is to stay the operation of the impugned order, wherein the learned Commissioner of Customs (Appeals) condoned the heavy delay involved in the filing of appeal by the assessee against the order of assessment. The assessing authority had assessed Bill of Entry No 784348 dated 11.4.08 by accepting the value declared by the importer. Against the order of assessment, the assessee preferred an appeal to the Commissioner (Appeals) belatedly. The delay involved in that appeal was to the extent of 12 months and 29 days. The Commissioner (Appeals) took the view that as the appellant (assessee) had raised a law point, the delay of the appeal could be condoned. Accordingly, the delay was condoned and the assessee’s appeal was allowed. The appellate authority held that necessary amendments could be made in the Bill of Entry on the basis of evidence. The present appeal of the Revenue is directed against the Appellate Commissi...

Manisha D/O Bapusingh Patil Vs. the State of Maharashtra Through Polic ...

Court: Mumbai

Shrihari P. Davare, J.1 Heard learned Counsel for the parties.2 By the present application, the applicant namely Manisha d/o Bapusingh Patil prays that the first information report, offence, registered against her at Pachora police station, district Jalgaon for the offences punishable under Sections 468 and 193 of the Indian Penal Code and under Section 10(1) & (2) and 11(1) of the Maharashtra Scheduled Castes, Scheduled Tribes, Denotified Tribes, (Vimukta Jatis), Nomadic Tribes, Other Backward Classes and Special Backward Category (Regulation of issuance and verification of) Caste Certificate Act, 2000 (hereinafter referred to as 'the Act of 2000'), be quashed and set aside. It is the contention of the applicant that she belongs to Rajput Bhamta caste, which is notified as nomadic tribe. The applicant is working as a Krushi Sevak and after her appointment, her caste claim was referred to the respondent/Committee. However, respondent No. 2/Committee has invalidated the caste claim of t...

Ranka Jewellers Vs. Additional Commissioner of Income Tax, Central, Ra ...

Court: Mumbai

D.Y. Chandrachud, J.1. The appeal by the Assessee under Section 260A of the Income Tax Act, 1961, has been admitted on the following substantial question of law:Whether the ITAT was right in holding that the Second Respondent had validly invoked jurisdiction and exercised powers under Section 263 of the Income Tax Act, 1961.2. The Assessee manufactures and trades in gold jewellery and silver articles. A search was conducted at its premises on 24th October 2002. A Special Audit was carried out under Section 142(2A). By an order dated 31st December 2004, a block assessment was completed for the period 1st April 1996 to 24th October 2002 under Section 158BC. The undisclosed income of the assessee was estimated at Rs. 5.23 crores. A notice was issued on 9th February 2007 by the Commissioner of Income Tax (Central) to the assessee to show cause why the order of assessment should not be revised in exercise of powers under Section 263. The assessee responded to the notice following which an o...

Magic Lantern Productions, Through Ms. Rajita Sharma, Partner and Viac ...

Court: Mumbai

Anoop V. Mohta, J.1 All these Petitions are under Section 9 of the Arbitration and Conciliation Act, 1996 (for short, the Act) for various interim reliefs pending the institution and continuation of arbitration proceedings arising out of Memorandum of Understanding (MOU) dated 12.10.2009 between the parties.2 The basic facts, issues and the MOU, apart from parties, are common. Therefore, this common judgment.3 The basic facts as averred are as under:The partner of the petitioner, Ms. Rajita Sharma, is a writer and producer by profession, and had conceptualized the storyline for a television serial concerning the love story between a Brahmin boy and a Kayastha girl residing in Lucknow and the prejudices their love affair evokes from the society as well as from the traditional family of the boy.4 It is relevant to note, as averred, that by an Oral Agreement between the parties herein it was agreed that the aforesaid concept created and owned by the petitioner herein, would be used in a t...

Chandrashekhar S/O Dhaniram Patel Vs. Navshakti Vidyalaya Through Its ...

Court: Mumbai

R.C. Chavan, J.1. This petition by a Teacher is directed against the judgment dated 31-7-2002 by the School Tribunal, whereby the Tribunal dismissed the petitioner's appeal questioning his oral termination with effect from 4-5-1995.2.1 Facts, which are material for deciding this petition and about which there is not much dispute, are as under:2.2 The petitioner, who did not belong to the Scheduled Caste/Scheduled Tribe/Nomadic Tribe category, was appointed as Assistant Teacher on 9-8-1994 by respondent Nos. 1 and 2 in a post which was reserved for those categories. The petitioner belongs to Other Backward Class category. The petitioner claimed that his services were terminated on 4-5-1995, whereas according to the Management, the services were terminated on 30-4-1995 on the term of appointment coming to an end.2.3 The petitioner's claim before the School Tribunal that the petitioner was appointed in a permanent vacancy without issuing any appointment order, as also that his service was...

M/S. Indorama Synthetics (i) Ltd. Vs. Commissioner of Central Excise, ...

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Per: P.G. Chacko, M(J) After examining the records and hearing both sides, we are of the view that the appeals should be summarily disposed of. Accordingly, after dispensing with pre-deposit, we take up the appeals for disposal. 2. In these appeals filed by the assessee, the short question which arises for consideration is whether the appellant was entitled to pay service tax, during the period of dispute, on GTA service (which was availed for outward transportation of their final products), by making use of Cenvat credit taken on input services. According to the original authority, they were not entitled to utilize Cenvat credit taken on input services for payment of service tax on the aforesaid GTA service. The adjudicating authority did not recognize the said GTA service as an output service. Therefore, appeals were filed before the Commissioner (Appeals), wherein the assessee also filed stay applications. The appellate authority disposed of the stay applications by directing the pa...

The Commissioner of Income Tax-3 Vs. Indian Rayon and Industries Ltd.

Court: Mumbai

D.Y. Chandrachud, J.1. The registry is directed to number the appeal. Upon the Notice of Motion for restoration being allowed, the appeal has been taken up for admission by consent and at the request of the learned Counsel. The appeal is accordingly called out for hearing. The office objections are waived.2. In this appeal by the Revenue under Section 260A of the Income Tax Act, 1961 eight questions of law have been formulated, these being as follows:A. Whether in the facts and circumstances of the case and in law the ITAT was right in upholding deletion of the disallowance / addition of Rs. 6,86.186/- under Rule 6B r/w Section 37(1), in respect of expenditure on gift & presentation articles;B. Whether in the facts and circumstances of the case and in law the ITAT was right in upholding the deletion of the disallowance / addition of Rs. 3,56,541/being 25% of total entertainment expenditure of Rs. 14,26.165/-, incurred on Hotels in entertaining visitors accepting the assessee's claim fo...

Raju Radakya Umbarsada and Sou. Taibai Babu Kakad Vs. the State of Mah ...

Court: Mumbai

B.H. Marlapalle, J.1. This appeal filed under Section 374 of the Code of Criminal Procedure arises from the order of conviction and sentence passed in Sessions Case No. 2409 of 2001 by the learned First Ad-Hoc District and Sessions Judge at Palghar District Thane. The appellants were accused Nos. 1 and 2 in the said case and they came to be convicted for the offences punishable under Section 302 and Section 452 read with Section 34 of the Indian Penal Code. They are presently undergoing sentence.2. As per the prosecution case, the accused No. 1 is married to Laxmi who is the daughter of accused No. 2 and accused No. 1 had fallen for the daughter of the complainant Taibai who was unmarried. The accused and the complainant are residents of the same village i.e. Nagandar Dongari pada in Dahanu taluka of Thane district. On the fateful day i.e. 10th November, 2000 at about 8 p.m. Taibai daughter of complainant Sushilabai (PW 3) was sitting in her house and was washing utensils in front of t...