Court : Mumbai
Decided on : Feb-13-2003
Reported in : 2003BomCR(Cri)1112; 2003(2)MhLj929
..... be demand for dowry in connection with the marriage and in the circumstances of the case constitutes to be a case falling within the definition of 'dowry' under section 2 of 1961 act and section 304-b, indian penal code.'14. from the aforesaid observations of the apex court, it is clear that it is sufficient for the prosecution to prove that ..... important role and inferences can be drawn on the basis of such evidence. that could be either direct or indirect. it is significant that section 4 of the 1961 act, was also amended by means of act 63 of 1984, under which it is an offence to demand dowry directly or indirectly from the parents or other relatives or guardian of ..... attempt was made to argue that the demand for dowry could not be said to be in connection with the marriage of the parties within the meaning of section 2 of the dowry prohibition act, 1961. it was argued that under the definition of dowry, any property or valuable security was required to be given or agreed to have been given .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-09-2003
Reported in : [2004]135STC289(Bom)
..... point of time the sale is complete in the facts of the present case.97. let us first examine the meaning of sale as defined in the act. section 2(g) of the cst act defines, 'sale' thus :''sale' with its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for ..... where the export goods or import goods are ordinarily kept before clearance by the customs authorities. there is no definition of customs frontiers in the customs act. section 2(ab) of the cst act defines 'crossing the customs frontiers of india' as crossing the limits of the area of a customs station in which imported goods or export goods ..... airport is proved through a notification placed on record. mr. sibal submits that this entire submission of the revenue proceeds on a misreading of section 2(ab). section 2(ab) of the act of 1956 defines the crossing of customs frontiers of india to mean crossing the limits of the area of a customs station in which imported .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-15-2003
Reported in : 2004(2)BomCR123; 2003LC821(Bombay); 2003(158)ELT135(Bom)
..... amount paid on provisional assessment is not duty cannot be accepted, because without payment of duty, the goods are not allowed clearance under section 47 of the customs act. therefore, what is paid on provisional assessment is the provisional duty and what becomes refundable on final assessment is the differential duty ..... assessment order as well as the additional refund arising on modification of the final assessment order would be governed by explanation ii to section 27 of the customs act. therefore, there is no distinction between refund arising on finalisation of provisional assessment and refund arising after finalisation of provisional assessment and ..... filing a separate refund application. he submitted that any recoveries or refund consequent upon finalisation of the provisional assessment under section 18(2) are not governed by section 28 or section 27 of the customs act. 14. mr. desai, learned senior advocate appearing on behalf of the respondents, on the other hand submitted .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-04-2003
Reported in : 2004(2)MhLj1041
..... t. karjat. the addl. commissioner directed the tahsildar, karjat to take possession of the 17 acres and 32 gunthas from the landholder after obtaining his choice under section 16 of the ceiling act.6. the additional commissioner, nashik division, nashik had filed affidavit-in-reply dated 8th july, 1988 to the petition.7. shri r.n. dhorde, learned ..... reasonable period of limitation in absence of any statutory provision in that regard.12. in this case, the s.l.d.t. had passed order under section 21 of the ceiling act on 27-4-1976. the additional commissioner, pune had called for the record and proceedings of the case by a communication dated 9th april, 1979, ..... practice followed by the authorities. the petitioner could not establish exclusion of 'pot kharab' land from the purview of the definition of 'land' occurring in section 2(16) of the ceiling act.19. in this view of the matter, the petition is allowed. the impugned order dated 27th may, 1987 passed in ceiling revision case no. 225 .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-19-2003
Reported in : 2004(5)BomCR913; 2004(2)MhLj511
..... from the state government. the central government releases small amount which can hardly meet its day to day expenditure. it is then pointed out that under section 60 of the cantonment act, 1924, the board is entitled to impose tax with prior permission of the central government. considering these circumstances, respondent no. 2 passed resolution no. ..... the state to impose the tax, then also the cantonment board can levy such a tax.6. for the purpose of discussion, we may gainfully reproduce section 60 ofthe cantonment act, 1924, which reads as under:60. the board may, with the previous sanction of the central government, impose in any cantonment any tax which under ..... cantonment. in other words, therefore, the local body i.e. the cantonment board in respect of the cantonment area can charge a tax considering section 127 of the corporation act and is not barred from imposing such a tax merely because the property belongs to the state or central government, unless there be an express .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-26-2003
Reported in : AIR2004Bom123; 2004(2)ALLMR191; 2004(1)BomCR324; (2004)187CTR(Bom)331; [2004]267ITR555(Bom); 2004(2)MhLj128
..... 2) no public servant shall disclose any particulars contained in any such declaration except to any officer employed in the execution of any of the acts mentioned in sub-section (1) of section 8, or the wt act, or to any officer appointed by the controller and auditor-general of india or the board to audit income-tax receipts or funds.(3) ..... firm, my residential place at surya apartments was also searched and gold jewellery ornaments which belonged to my wife were seized. but afterwards by an order under section 132(5) of the act, in the case of firm and also the said seized gold-jewellery ornaments having been proved by my wife as 'streedhan' and the same being belonged to ..... to 13 and in the schedule to this ordinance referred to as the declarant) have been seized as a result of any search under section 132 of the it act or under section 37a of the wt act, the income in respect of the previous year in which such search was made or any earlier previous year. (3) in addition to the amount .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-19-2003
Reported in : 2004CriLJ844; I(2004)DMC306
..... judge acquitted respondent nos. 1 to 4 (original accused) of the charge framed against them for offences punishable under section 498-a, 304-b and 302 read with section 34 of ipc alongwith charge for committing offences punishable under section 4 of dowry prohibition act. therefore, the present petitioners filed this revision application for assailing the said judgment and order of acquittal. it has ..... the same sort of argument from the advocate for respondent nos. 1 to 4 and an appropriate justification by the additional public prosecutor for the state. dismissed.17. parties to act on ordinary copy of the order duly authenticated by the private secretary of this court.
Tag this Judgment!Court : Mumbai
Decided on : Dec-17-2003
Reported in : 2004CriLJ1296; 2004(2)MhLj993
..... special case no. 16 of 1991 of the offences for which she was charged, namely, those under section 8(c) read with section 21, section 28 read with section 23 of the ndps act and section 135(1)(a) read with section 135(1)(ii) of the customs act.4. all throughout this period i.e. from the date of her arrest on 29-10-1990 until ..... the petitioner.14. the sessions court was provided one more opportunity when a letter was received as stated above on 16-6-2001 from the detenu mentioning specific sections of the ndps act and her case number. the letter clearly mentions that she has been acquitted in trial, she has been further taken in custody in appeal and, therefore, her ..... . patange, it was seen that in june 2001 the prisoner had sent one letter through jailor. it mentioned the case number of the sessions case and the sections of the ndps act. the letter stated that the person concerned was acquitted by the trial court and the appeal was pending and the appeal be heard at the earliest. this letter .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-06-2003
Reported in : 2004(3)BomCR460; 2003(4)MhLj780
..... regard to caste verification need to be protected and it is so protected by an express provision made in the definition of competent authority contained in section 2(b) of the act. section 2(b) reads thus:(b) 'competent authority' means a officer or authority authorised by the government, by notification in the official gazette, to issue ..... force and as such he submits that the caste certificate issued by executive magistrate in the year 1982 stands invalidated by express provision contained in section 4, sub-section (2) of the act. he then submits that the same analogy need to be applied in regard to caste validity certificate as well. it is submitted by ..... . on the other hand, per contra, the learned counsel shri r. k. deshpande, appearing on behalf of the respondents submits that reading of section 4, subsection (2) of the act, invalidates all the caste certificates issued by the competent authorities, if the said authorities did not happen to be the competent authority just preceding the .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-11-2003
Reported in : 2004(1)BomCR764; (2004)ILLJ632Bom; 2004(1)MhLj984
..... proceed to do so. but in the absence of any provision, however, the provident fund commissioner cannot import any such consideration in dealing with the proceedings under section 14-b of the act.'13. it is also to be noted that a learned single judge of punjab and haryana high court in pioneer sports work's (private) ltd. v. ..... that in the course of imposing the damages, the authorities have reviewed the pre-discovery period which was earlier fixed while disposing of the inquiry under section 7-a of the said act, does not appear to be correct. merely because the different rates of damages are applied for a pre-discovery period by sub-dividing the said period ..... that the petitioner had never employed more than 19 persons and the strength of the employees had always remained below 19 persons. the inquiry proceeded under section 7-a of the said act for a considerable time from march, 1983 till may, 1992. it included the visits by the officers of the respondent on various occasions to the .....
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