Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Feb-27-1989
Reported in : (1989)(24)LC273Tri(Mum.)bai
..... criteria laid down for assessment of the turn-over so far as the metropolitan city like bombay is concerned, as there is no notification issued under section 27 (6a) of the customs act. he also submitted that the ratio laid down in the case of uttamchandjain is not a correct one and the same should not be relied upon. ..... provision in the statute is imperative or mere directory. it depends on the purpose for which requirement has been indicated particularly in the context of other provisions of the act and the general scheme thereof. the tribunal also observes that the word "shall have regard to the matters" would only mean that these provisions must be taken into consideration ..... we are competent to pursue the appeal further. from the memo of petition produced before us, it appears that what is challenged before the high court is the act of non implementation of the order of the collector and the h igh court has not given any findings on the merits. the observation made by the high court .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-28-1989
Reported in : 1990(2)BomCR661
..... fastened to anything attached to the earth, and also shares in or charges on, the revenue or rent of villages, or other defined portions of territory.'section 16(4) of the state act is also of some relevance. it reads thus:'16(4). for the purpose of resettling displaced persons on land, the state government may, subject to ..... holdings for the purposes of the said government resolutions. we find it difficult to accept this contention though it appears to be impressive in the first blush. section 2(16) of the ceiling act defines 'land as under :-'2(16) 'land' means land which is used, or capable of being used for purposes of agriculture, and includes-(a) ..... to anything attached to the earth.'the term 'land' has not been specifically defined under the state act, but the term 'holding' is by section 2(10). section 2(15) of the state act mentions that words and expressions used in this act but not defined, shall have the meanings respectively assigned to them in the maharashtra land revenue code .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-03-1989
Reported in : 1989(24)LC762(Bombay)
..... of the small producers of vegetable oils in the country. in view of the above fact, the question of interpretation of the expression 'vegetable oil' under section 3(h) of the board act has ceased to be the question of law of general importance within the meaning of clause (a) of article 133 (1) of the constitution of india. ..... because the andhra pradesh high court in the judgment cited supra has taken a contrary view in interpreting the definition of the expression 'vegetable oil' under section 3(h) of the board act. it is, therefore, urged that the instant case involves a substantial question of law of general importance and that the instant question needs to be decided ..... by-products of the oil seeds after the oil is extracted from them by the process of solvent extraction is not 'vegetable oil' within the meaning of section 3(h) of the board act.2. after the above decision, the union of india and ors. i.e. the respondents in these writ petitions have filed misc. civil application no. .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-03-1989
Reported in : [1989]30ITD275(Mum)
..... , not for a mere special or temporary purpose, but with a present intention of making it his permanent home.instances-examples-appended as (i) and (ii) to section 10 of the indian succession act (which has been relied upon by the learned departmental representative before us also) are to the following effect :-'(i) a, whose domicile of origin is in england, ..... england, goes to austria, and enters the austrian service, intending to remain in that service. a has acquired a domicile in austria.domicile vis-a-vis estate duty and section 3(1) (d) of the estate duty act has been commented upon it the following terms by the same author - p. l. paruck-in the commentary on the indian succession ..... . the point to be decided in this case is whether or not the deceased had decided to give up indian domicile and to acquire a new domicile in usa. section 10 of the indian succession act clearly says that man can acquire a new domicile by taking up a fixed habitation in a country. the explanation below the .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-08-1989
Reported in : 1990CriLJ1324
..... petition, she challenges the order of detention dated 29th august, 1988, passed by the joint secretary to the government of india against her husband under section 3(1) of the aforesaid act, purportedly with a view to preventing him from engaging in the transportation, concealment and conspiring in the export from india of narcotic drugs and psychotropic ..... substances, as well as the declaration no. 36/88 made on 3rd october, 1988, by the additional secretary to the government of india under section 10(1) of the same act.2. the facts that led to the issuance of the aforesaid order of detention and declaration are that on september 5, 1987, the officers of ..... the rummeging section of customs preventive collectorate, bombay boarded vessel 'm. v. vishva nandini' which was berthed at 12-a indira dock. on search conducted in the .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-08-1989
Reported in : 1989(2)BomCR406
..... a 'speaking order'.7. true it is that even the court martial is a `court' and proceedings are `judicial' for certain purposes specified in section 152 of the act and the act provides for representations to higher authorities; but that by itself does not mean that the punishment gets vitiated by virtue of the only fact that no reasons ..... to give reasons in support of its decision to confirm the proceedings of the court martial. mr. dutta has been unable to point out any other section of the act or any of the rule made therein from which necessary implication can be drawn that such a duty is cast upon the central government or upon the ..... for procuring enrolment of one kaushal kishor. after an enquiry conducted as per the army rules, 1954 (the rules) framed under section 191 of the act, the district court martial as per section 110 read with section 114 was ordered and in it several witnesses were examined and cross-examined. the district court martial found the petitioner guilty and imposed .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-10-1989
Reported in : 1989(42)ELT398(Bom)
..... angle, the respondents had been paid the excess duty under a mistake and, therefore, they are liable to refund the same under the provisions of section 72 of the indian contract act. section 17(c) of the limitation act provides that where, in the case of any suit or application for which a period of limitation is prescribed by this ..... made under a mistake, the department was bound to refund the same under section 72 of the contract act especially when the petitioner had claimed it within three years from the discovery of the mistake. [vide section 17(c) read with article 113 of the limitation act]. he finally submitted that the excess tax which was collected by the ..... act, the suit or application is for relief from the consequences of a mistake, the period of limitation shall not begin to run until the applicant .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-17-1989
Reported in : AIR1990Bom140; 1989(2)BomCR526
..... of 1975 with a view to checking the evils of unauthorised money-lending and increasing indebtedness of the weaker sections of the community and to streamline the implementation of the act. when the amendment act was brought into force on 29th july 1976, government received representations from various institutions, indicating the difficulties experienced by ..... be termed as arbitrary. the impugned provisions are enacted to protect large section of the labour and lower middle class population from exploitation by unscrupulous money-lenders. the money lenders act itself was enacted to give protection to the poorer section of the society who are unable to resist the economic forces that surround ..... and (f1). the statement of objects and reasons to bombay money lenders act, 1946 reads as under :--'if a concerted attempt is to be made to improve the economic condition of the bulk of the rural population and the poorer sections of the population in towns and cities, it is necessary that adequate .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-17-1989
Reported in : AIR1989Bom382; (1989)91BOMLR96; 1989MhLJ887
..... towed away vehicles.7. in order to appreciate the submissions of shri andhyarujina, it may be convenient to peruse some of the relevant provisions of the bombay municipal corporation act 1888 . section 3(q) defines a vehicle as under:'vehicle' includes a carriage, cart van, dray, truck, handcart and wheeled conveyance of any description capable of being used ..... of regulating the traffic is not the function of the municipal corporation but is the function of the police. he relied upon chapter iv of the bombay police act , 1951. section 33(1)(b) empowers the commissioner of police to make regulations for regulating traffic of all kinds in streets and public places, and the use of streets ..... of the said facility. but if one chooses to avail of that facility, he is required to pay a fee. since the public streets under section 289 of the bombay municipal corporation act vest in the corporation, no fault could be found with impugned levy. the said fee, an pointed out in the letter dated the 4th of .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-21-1989
Reported in : (1989)79CTR(Bom)11; [1990]185ITR143(Bom)
..... ,190 credited to the petitioner's savings account on the ground that it was an unexplained receipt. on december 7, 1982, an order was made under section 132(11) of the act by the commissioner of income-tax (investigation) which accepted the petitioner's explanation in respect of the seized articles as also the sum of rs. 3,40 ..... s.p. bharucha, j.1. this writ petition impugns a notice dated december 31, 1982. issued to the petitioner by the first respondent under section 148 of the income-tax act proposing to reopen her income-tax assessments for the assessment years 1979-80, 1980-81 and 1981-82, because he had reason to believe that her income ..... were not traceable (sic.). the alleged dealers are also not registered dealers under the gold control act. i, therefore, reopened the assessments for the assessment years 1979-80 to 1981-82 under section 147 of the act and issued notices under section 148 of the act for all these years. 15. with reference to sub-paragraphs (viii) of the petition, i .....
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