Court : Mumbai
Reported in : AIR1979Bom71; (1979)81BOMLR364; 1979MhLJ167
..... infirmities to which the proceedings are exposed due to their elimination and which in turn render the proceedings so vulnerable to the ultimate disadvantage of the weaker section.8. this very case is illustrative of how resorting to such short-cuts in disregard of the usual norms can defeat its very purpose. the stay ..... owes obligations to the citizens, to ensure the compliance with the rule of law. it is doubtful if such an object could have been achieved by amending section 256 and statutorily preventing the grant of stay in such manner, instead of resorting to administrative instructions as is claimed to have now been done. outright ..... detriment of the intended beneficiaries like adivasis. nobody doubts the concern of the administration towards growing explosive arrears in the courts and need of the speedy disposal of the cases affecting social legislations and yet their contribution by such acts and omissions to the sorry plight of the litigants is too apparent to escape attention. it .....
Tag this Judgment!Court : Mumbai
Reported in : (1981)20CTR(Bom)196; [1981]6TAXMAN242(Bom)
..... compensation earned by them at normal rates of sales effected during the years. the assessee then transferred 11/15ths of the commission to a special reserve account, called the explosives ex-agents' compensation reserve account. this was how the sums referred to above came to be transferred to the revenue account. the tribunal had found as a fact ..... the tribunal. it will be an over-refinement of the position to hold that each aspect of a question is itself a distinct question for the purpose of section 66 (1) of the act.'38. that was the view taken by the supreme court in cit v. ogale glass works ltd. : [1954]25itr529(sc) and zoraster & company v. cit : ..... when the cheques were posted. the following observations from kusumben d. mahadevia v. cit : [1960]39itr540(sc) were quoted with approval (p. 544) :'section 66 of the income-tax act which confers jurisdiction upon the high court only permits a reference of a question of law arising out of the order of the tribunal. it does not confer .....
Tag this Judgment!Court : Mumbai
Reported in : (1981)83BOMLR75; 1981MhLJ93
..... of the article. further, while elaborating the second ground on which its decision rested the cowl has observed that when section 107 of the 1913 act was replaced by section 224 in the 1935 act, sub-section (2) of section 224 was newly introduced and the idea presumably was to nullify the effect of the decisions of different high courts but ..... for the appellants, filmistani private limited, in appeal no. 308 of 1979, by mr. b. a. desai who appeared for the appellants, the general manager of the high explosives factory at kirkee and the union of india, in appeal no. 480 of 1980. mr. r. l. dalai who appeared for the respondents, the municipal corporation of greater bombay ..... for the appellants, union of india, in appeal no. 479 of 1980 and by learned counsel for the appellants, p. k. banerji, general manager of the high explosives factory at kirkee, pune, in appeal no. 480 of 1980. the said division bench passed an order directing the papers in all the said three appeals to be placed .....
Tag this Judgment!Court : Mumbai
Reported in : [1981]47STC303(Bom)
..... court to determine the question raised by the tribunal. the matter was, therefore, referred back to the tribunal by the high court under section 61(3) of the bombay sales tax act for the purpose of framing a supplementary statement of case. accordingly, a supplementary statement of case has been formulated and is now before ..... in sales tax reference no. 31 of 1976 has been made under section 61, sub-section (2), of the bombay sales tax act, 1959. the references in the other sales tax references have been made under section 61, sub-section (1), of the bombay sales tax act, 1959.3. the question which has been referred to us for determination ..... electrical goods failing under entry 37 of schedule i to the andhra pradesh general sales tax act, 1957. while negativing this contention, the andhra pradesh high court held that an electric detonator, which is primarily and essentially an explosive accessory depending for its potency and power on the chemical combination, cannot be classified as .....
Tag this Judgment!Court : Mumbai
Reported in : 1992LC278(Bombay); 1982(10)ELT171(Bom)
..... of revenue and insurance) new delhi, the 1st march, 1968 notification ------------ customso.s.h. no. in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts chemicals for the ..... to be dismissed.7. the petitioners preferred revision petition to the government of india, ministry of finance (department of revenue), new delhi as provided under section 131 of the customs act on march 2, 1976. in the meanwhile, on february 6, 1976, the petitioners addressed a letter to the d.g.t.d. pointing out ..... a substance falling under item no. 28 of the tariff. item no. 28 is in section vi of the schedule which reads as :'chemical and pharmaceutical products; colours and varnishes perfumery; soap, candles and the like; glues and celatines; explosives fertilisers.'the articles covered under item no. 28 are chemicals, drugs and medicines, all sorts .....
Tag this Judgment!Court : Mumbai
Reported in : 1982(1)BomCR305
..... not mean that emergency did not exist. it is difficult to conceive emergency in the way in which the learned counsel has argued. in this case, there has been explosive situation right from 3 or 4 days prior to the incident when party no. 2 threatened party no. 1 and it was continued atleast until august 25, 1981, and ..... in particular matter take a longer time than necessary, that does not warrant an inference that course of events did not justify the inference of emergency. if section 145 and section 146 are read together as part of single scheme, it is clear that first there should be likelihood of peace when the learned magistrate assumes jurisdiction and pass ..... a result of which one of the parties are likely to retaliate the violent or the forcible act done by the other party, there can be no doubt that the state of emergency or breach of peace continue. the proviso of section 146 specifically states that such magistrate who passes the order of attachment and sealing may withdraw the .....
Tag this Judgment!Court : Mumbai
Reported in : 1983(2)BomCR414
..... the purpose of writing the case history he asked the relevant question to the injured girl and that the girl told him that she got the burns because of the explosion of the kitchen stove. in other words, her first statement, which is the satisfactorily proved dying declaration on the deceased, is to the effect that she got the ..... resting exclusively upon the said dying declarations of the deceased and upon no other circumstances that the learned additional sessions judge thought it fit to convict the accused under section 302 of the indian penal code and to sentence him to imprisonment for life.6. when the appeal reached hearing before us, neither of the learned advocates, who ..... burns by virtue of the accident and not by virtue of any design or deliberate act on the part of anyone, far less of the accused. in the said dying declaration she also mentioned that her husband was present in the next adjoining room. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (1984)(18)ELT336Tri(Mum.)bai
..... water, alcohol and benzene; slightly soluble in ether, almost insoluble in chloroform. low toxicity, non-combustible.' 'fertilizer; animal feed; plastics; chemical intermediate, stabilizer in explosives; medicine (diuretic); adhesives, separation of hydrocarbons (as urea adducts); pharmaceuticals, cosmetics, dentifrices, sulfamic acid production; flameproofing agents; viscosity, modifier for starch or case in ..... 13-5-1983 passed by the additional collector of customs, bombay by which he ordered confiscation of tetracycline urea complex under section 111 (d) of the customs act read with section 3 of the import and export control order, 1947 but, however, allowed redemption on payment of fine of rs. ..... collector of customs, bombay by which he ordered confiscation of a consignment of tetracycline urea complex under section 111 (d) of the customs act read with section 3 of the import and export control act, 1947, but however allowed redemption on payment of fine of rs. two lakhs.6. shri a .....
Tag this Judgment!Court : Mumbai
Reported in : 1987(30)ELT666(Bom)
..... have been registered with the appropriate customs house in the manner prescribed by regulations which the central board of excise and customs may make under section 157 of the customs act, 1962 (52 of 1962) and such contract or contracts has or have been so registered before any order is made by the proper officer ..... . according to the said order, the aforesaid firm shipped 750 empty dissolved acetylene cylinders, which were satisfying the specifications as required by the chief inspector of explosives, nagpur and the conditions laid down in the import licence. therefore, according to the petitioners, the article imported by them was the one for which licence ..... of the said containers, inter alia, on the conditions that the cylinder to be imported should conform to the specifications approved by the chief inspector of explosives, nagpur. the chief controller imposed the condition that each cylinder shell shall be filled with cone type monolithic porous mass 90-92% porosity, charged with .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1986Bom295; 1986(2)BomCR156; 1985MhLJ850
..... notification. there 'site' means a place where anything is constructed or planned; as, the site of the new bank; the scene of an event; as the site of the explosion. in oxford english dictionary 'site' amongst other things, means the ground or area upon which a building, town etc. has been built, or which is set apart for ..... an artificial base on which a new erection is to be superimposed.' there the learned single judge was considering the term 'site' as used in section 4 of madras buildings (lease and rent control) act, 1960 which deals with fixation of fair rent. the question that arose there was whether in calculating the market value of either a flat or ..... by maxwell on interpretation of statutes, twelfth edition at page 58, individual words are not considered in isolation, but may have their meaning determined by other words in the section in which they occur. from the notification dt. 6th feb. 1952 it is clear that exemption was in respect of a house used for residential purposes on a .....
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