Court : Mumbai Aurangabad
..... 11] learned agp opposed the petition urging that : [a] section 3 of the bombay motor vehicles tax act, 1958, authorizes the levy of tax on the vehicles used or kept for use in the state of maharashtra. ..... 15] as we see, the tax contemplated by entry no.vii is for use of the vehicle or keeping the vehicle for use in the state of maharashtra and when the use of the vehicle in the state of maharashtra is done on the basis of special permit or for the purpose for which permit is imperative, the tax under entry no.iv(4) is attracted. ..... this practical constraint requires that to enforce section 3 of the bombay motor vehicles tax act directly, no vehicle is left out of the sphere of levy of tax. ..... [c] the levy of tax by the state is authorized by section 3 of the bombay motor vehicles tax act for vehicles used or kept for use in the state. ..... vehicles belonging to members of the petitioner are public service vehicles registered as such and are kept for use in the state of maharashtra, and attract levy of tax under entry no.vii schedule one of the bombay motor vehicles tax act. ..... the bombay motor vehicles tax act, 1958, governs this aspect within the territory of state of maharashtra. ..... rule is discharged. ..... 3] rule has been issued and reply has been filed. .....
Tag this Judgment!Court : Mumbai Aurangabad
..... 11] learned agp opposed the petition urging that : [a] section 3 of the bombay motor vehicles tax act, 1958, authorizes the levy of tax on the vehicles used or kept for use in the state of maharashtra. ..... 15] as we see, the tax contemplated by entry no.vii is for use of the vehicle or keeping the vehicle for use in the state of maharashtra and when the use of the vehicle in the state of maharashtra is done on the basis of special permit or for the purpose for which permit is imperative, the tax under entry no.iv(4) is attracted. ..... this practical constraint requires that to enforce section 3 of the bombay motor vehicles tax act directly, no vehicle is left out of the sphere of levy of tax. ..... [c] the levy of tax by the state is authorized by section 3 of the bombay motor vehicles tax act for vehicles used or kept for use in the state. ..... vehicles belonging to members of the petitioner are public service vehicles registered as such and are kept for use in the state of maharashtra, and attract levy of tax under entry no.vii schedule one of the bombay motor vehicles tax act. ..... the bombay motor vehicles tax act, 1958, governs this aspect within the territory of state of maharashtra. ..... rule is discharged. ..... 3] rule has been issued and reply has been filed. .....
Tag this Judgment!Court : Mumbai
Reported in : 1995(1)BomCR305
..... , the lands ceased to be agricultural lands, and therefore, the bar of alienation under section 43 of the bombay tenancy and agricultural lands act or for that matter the requirements under section 63 of the that act which prescribes that permission to purchase by a non-agriculturist will cease to be applicable, are ..... as a necessary consequence of this, both the bar under section 43 of the bombay tenancy and agricultural act as also the requirement of obtaining permission for the purchase of the agricultural lands would be insurmountable hurdles ..... right in this submission for the simple reason that under the provisions of the maharashtra land revenue code, the assessment payable on agricultural and non-agricultural lands is ..... permission is granted, the bar prescribed under the bombay tenancy and agricultural lands act, in respect of alienation which can only arise in the case of agricultural land, ceases to exist in so far as the section 43 of that act would no longer hold good. ..... the limited proposition that unless the purchaser comes within the definition of agriculturist regardless of whether he is based in this state or otherwise, that the permission under section 63 of the bombay tenancy and agricultural land act, is a condition precedent for the sale. mr. ..... order to the effect that if breaches are committed, action as contemplated under the rules will be taken and that this action would proceed on the footing that the order ..... a requirement under the rules prescribed under the land .....
Tag this Judgment!Court : Mumbai
Reported in : 2003(4)BomCR588
..... circumstances and seriousness of the problem, the danger posed and the menace caused by the stray dogs, resort can be had to the provisions of sub-section (3) of section 11 of the prevention of cruelty to animals act, 1960 and the relevant provisions of the bombay municipalities act, maharashtra municipalities act and goa municipalities act and other enactments;(2) whether inspite of the aforesaid provisions of sub-section (3) of section 11 of the prevention of cruelty to animals act, 1960 and other acts referred to above, the killing of the stray dogs has to be totally prohibited. ..... the state of goa and about 38 or 39 local bodies including municipalities and village panchayats for fulfilling their obligatory dues under their respective acts, for confinement and elimination of stray dogs/cattle and for preventing and checking the spread of dangerous diseases and accidents and further restraining the animal welfare organizations from interfering with the local bodies in the discharge of their statutory responsibilities and obligations and if they fail to abide ..... it is true that animal welfare boards have been established and rules called as animal birth control (dog) rules, 2001 have been framed under the prevention of cruelty to animals act and that the n.g.os. .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(1)BomCR501
..... seriusness of the problem, the danger posed and menace caused by stray dogs, resort can be had to the provisions of sub-section (3) of section 11 of the prevention of cruelty to animals act, 1960 and the relevant provisions of the bombay/maharashtra & goa municipalities acts and other enactments, and whether inspite of the aforesaid provisions of section 11(3) of the prevention of cruelty to animals act and other acts referred to above, the killing of dogs has to be totally prohibited, the learned counsel mrs.norma alvares has firstly referred to ..... roads.88. ms. geeta shasti has further submitted that the prevention of cruelty to animals act, 1960 is not a superseding act to any other acts pertaining to the welfare of dogs/animals, and therefore it can be believed that the provisions pertaining to the dogs in section 191ba of the mumbai municipal corporation act, section 336 of city of nagpur corporation act, 1948 and section 293 of maharashtra municipal councils, nagar panchayats and industrial townships act, 1965 are enforceable since it has legal sanctity, which authorises the municipal commissioner for ..... if the dog is found not to have rabies but some other disease it would be handed over to the awos who will take the necessary action to cure and rehabilitate the dog.rule 11: disposal of carcasses: the carcasses of such euthanised dogs shall be disposed of in an incinerator to be provided by the local authority.rule 13: application of rules where local bye-laws etc. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1986)(9)ECC137
..... capsules are drugs within the meaning of section 3(b) (i) of the drugs and cosmetics act, 1940, according to which drug includes all medicines for internal or external use on human beings and animals and all substances intended to be used for or in the diagnosis, treatment, mitigation or prevention of disease in human beings or animals. ..... maharashtra (supra) holding that absorbent cotton wool, roller bandages and gauze are substances used for or in "treatment" within the meaning of section 3(b) of the drugs and cosmetics act ..... as against this, we have the decision of the madhya pradesh high court in ramesh chemical industries, bombay v.collector of customs, bombay (supra), which is squarely on the interpretation of central excise tariff and it remains uncontroverted by any ..... definition of drugs contained in the central excises and salt act, 1944, yet the definition of drug in section 3 (b) of the drugs and cosmetics act, 1940, inter alia shows that drug includes substances other than food and that the scope of ..... maharashtra (supra), which held that absorbent wool, roller bandages and gauzes fall it to the definition of drug in section 3(b) of the drugs and cosmetics act, 1940, as amended.again, in the calcutta high court decision in the case of ram chandra sundarka (supra), it was held that even distilled water used for dissolving other medicines for injection into human bodies would be considered as a drug within the meaning of the drugs and cosmetics act ..... of maharashtra (air .....
Tag this Judgment!Court : Mumbai
Reported in : 1990(1)BomCR123; (1989)91BOMLR900; (1990)IILLJ280Bom
..... (i) being the 'factory' as defined under section 2(m) of the factories act, 1948 and which definition, in addition to the number of workers actually employed and working, envisages and stipulates the effecting of manufacturing process though it is not necessary to reproduce the said definition in details because that part being ..... further that, where for a continuous period of not less than three months the number of persons employed therein has been less than five, such establishment shall cease to be an establishment for the purposes of this act with effect from the beginning of the month following the expiry of the said period of three months, but the employer shall, within one month from the date of such cessation, intimate by registered post ..... and bulls could only be considered as an investment and that it was certainly carried on a business although it was not pursued in the same way as astute businessmen, only out to make profit would, namely, get rid of the animals which were no longer fist for any use and the activities of the panjrapole thus constituted an 'industry'. ..... the second respondent is the welfare commissioner being the officer of the first respondent-state of maharashtra and exercises powers and functions under the provisions of the bombay labour welfare fund act (shortly the act). ..... rule discharged with however no order as to costs.20. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1971SC2422; [1972(24)FLR87]; 1971LabIC1401; (1971)IILLJ393SC; (1971)3SCC349; [1972]1SCR202
..... it was argued oil the basis of these figures that if the object of the panjrapole was only to maintain and- treat the old, diseased or infirm or rejected cattle on its hands acquired from different sources, the number of men employed would be very small and the milk required for the sick and infirm cattle could be had ..... further that the trustees of the bombay panjrapole had agreed to use the said funds towards the purchasing, releasing and redeeming from slaughter some of the cows, sheep and other animals intended or likely to be sacrificed at surat on the bakrid or id-kurbani occasions and for conveyance of the animals so purchased to be kept there according to the custom and rules of that institution. ..... the question involved in this appeal by special leave from an order of the bombay high court rejecting summarily a petition -under art.227 of the constitution for the issue of a writ of certiorari or other appropriate writ for examining the legality of the award made by the industrial tribunal, maharashtra on july 27, 1965 and published in the maharashtra gazette on august 19, 1905 and for quashing the same appears to be one of first impression so far as this court is ..... lead to the inference that the club was carrying on an industry.on the facts of this case we hold that the activities of the panjrapole as disclosed in this case constituted an industry within the meaning of section 2(j) of the industrial disputes act and the appeal must therefore be dismissed with costs.s.c. .....
Tag this Judgment!Court : Mumbai
Reported in : 2004(5)BomCR913; 2004(2)MhLj511
..... . except as provided in the bombay ferries and inland vessels act, 1868 or that act as applied to the kutch area of the state of bombay, or the hyderabad ferries act, or the northern india ferries act, 1878, and subject to the provisions of sub-sections (1a), (1b), (1c) and (1d) on and after the commencement of the act, no tolls shall be levied and collected :-- (a) on any vehicle, animal or person by the state government or by any local board, (b) on any motor vehicle, by any other local authority.with the above, we will now ..... of the central government, impose in any cantonment any tax which under any enactment for the time being in force, may be imposed in any municipality in the state wherein such cantonment is situated.the relevant portion of section 127 of the bombay provincial municipal corporations act, 1949 hereinafter referred to as the corporation act arereproduced:'127(1) for the purposes of this act, the corporation shall impose the following taxes, namely :--(a)............(b) a tax on vehicles, boats ..... it is also pointed out that the aurangabad municipal corporation as well as many other municipal corporations for the state of maharashtra are levying similar type of taxes in the name of transit fee or escort duty.respondent no. ..... . considering the above, rule discharged .....
Tag this Judgment!Court : Mumbai
Reported in : 2004(3)BomCR562; 2004(2)MhLj1017; [2004]135STC25(Bom)
..... it was submitted that the entry tax act though on the face of it imposes the same rate of tax on furnace oil imported into maharashtra as the bst act does on furnace oil manufactured and sold in maharashtra, but in effect, by virtue of section 42 read with rule 41d of the bst act and rules the rate of tax is anything but the same and there is a wide gap of 12 per cent to 15 per cent in respect of furnace oil brought into the local area from ..... however, under section 42 of the bst act read with rule 41d of the bombay sales tax rules, 1959 ('the bst rules', for short), a manufacturer who purchases specified goods for manufacture of taxable goods within the state is given drawback, set-off or refund at the rate of 12 per cent or 15 per cent as set ..... if the petitioners purchase the said goods from the local dealers in maharashtra then tax at 15 per cent is attracted under the bombay sales tax act, 1959 ('the bst act', for short) and if the said goods are imported from outside the state, then entry tax is attracted at 15 per cent under the entry tax act. ..... proviso to section 3 of the entry tax act provides that the rate of entry tax to be levied shall not exceed the rate specified for that commodity under the bombay sales tax act, the bombay sales of motor spirit taxation act, 1958 or as the case may be, the maharashtra purchase tax on sugarcane act, 1962. ..... limited have their power plant situated at chembur in bombay and the raw material required is imported through the port in bombay.4. .....
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