Court : Mumbai
Decided on : Jul-18-1989
Reported in : AIR1990Bom38; (1989)91BOMLR271
..... the present case the petitioners who are owners of the cotton ginning and pressing factories situated within arvi town cannot evade their liability to pay licence fee under section 278 of the act by merely pleading that maintenance of roads, drainage, sanitation, etc. was part of statutory duties of respondent no. 1. by establishing cotton ginning and pressing ..... s. v. manohar, the learned counsel appearing on behalf of the petitioners. his first submission was that the fee prescribed for grant of licence under section 278 of.the act was not a tax but in the nature of a fee. in the absence of any correlation between the amount of fee payable by the holders of ..... patel, jj. accordingly made the present reference for deciding the following question:--'whether the levy of a regulatory licence fee charged under bye-laws framed under section 322 of the act is valid in the absence of the services rendered in return?'3. we may first briefly set out the submit? sions which have been very ably put .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-21-1989
Reported in : 1989(3)BomCR683; (1989)91BOMLR308
..... to life and liberty enshrined in article 21.'15. in state of bihar v. uma shankar : 1981crilj159 , the trial was protracted for twenty years. the prosecution under section 7 of the essential commodities act and the accused were mostly responsible for the slow pace of the case which lasted for twenty years. it was observed while quashing the protracted trial :'there has ..... 21st april, 1989 shanta vithal chahande v. state of maharashtra and others quashed the prosecution of a lady under sections 420, 120-b, 511 read with section 34 of the indian penal code and under section 5(1)(d) of the prevention of corruption act in which even the charge was not framed till the writ petition was decided. the delay of that protracted .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-25-1989
Reported in : 1989(2)BomCR661; (1990)ILLJ445Bom; 1989MhLJ794
..... to decide is the scope and ambit of the amended sub-clause (bb) of clause (00) of section 2 of the industrial disputes act section 2(00) after amendment reads as under :-'section 2(00). 'retrenchment' means the termination by the employer of the service of a workman for any reason whatsoever otherwise than ..... the labour court was of the opinion that under the amended definition of retrenchment, the petitioners cannot be said to have been retrenched and hence section 25-f of the industrial dispute act was not attracted. the petitioners feeling aggrieved by the order, finally deciding the point involved, have filed this petition.6. what is necessary ..... other contentions were also raised but they are not relevant for my consideration at present. each of the petitioners simultaneously moved an application under sub-section (2) of section 30 of act no. i of 1972 seeking an interim relief for continuing the petitioners in service during the pendency of the complaints.4. it is a .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-28-1989
Reported in : 1990CriLJ342
..... hospital for medical treatment. in this connection, a case was registered against you and your associate vide bandra police station c.r. no. 383/1988 under sections 324-114 of the indian penal code. you and your associate nitesh kasare arrested on 4-5-1988. the learned additional chief metropolitan magistrate, 9th court, ..... criminal activities would be enough. there must also be credible information or cogent reasons apparent on the record that the detenu, if enlarged on bail, would act prejudicially to the interest of public order.'mr. kachare, learned public prosecutor appearing for the detaining authority urged that this judgment is clearly distinguishable on facts. ..... police station l.a.c. no. 5721/88 was initially registered against you and your associates for offence under s. 37(a) of the bombay police act, 1951, for contravening the orders issued by the commissioner of police, greater bombay. subsequently, separate cases were registered against each of you individually. the case .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Jul-28-1989
Reported in : (1989)31ITD209(Mum.)
..... years. the appellant replied that a barge should be considered as a ship in view of the definition given in the general clauses act, 1897. according to sub-section 55 of section 3 of that act a ship includes every description of vessel used in navigation not exclusively propelled by oars. 7. i am unable to agree with the ..... rate of development rebate would be allowable on "pontoon" and "trawlers" respectively. however in the instant case we are concerned with the deduction contemplated under section 80j of the act.9. we have carefully considered the rival submissions of the parties and various statutory/dictionary meanings of the word "ship" as well as gone through the ..... learned representative for the assessee strongly argued that the cit (a) was not justified in withdrawing the deduction already granted by the i.t.o. under section 80j of the act in respect of the barges owned by the assessee. in this connection, he stated before us the nature of business carried on by the assessee (already .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-01-1989
Reported in : (1989)79CTR(Bom)200; [1992]194ITR422(Bom)
..... for the assessment year 1964-65. in the judgment, this court noted that the crucial question which had to be determined was whether the provisions of section 19 of the act were attracted or whether the assessee was liable to be assessed to wealth-tax as the sole heir in whom the assets of his deceased father had ..... and an assessment order was made. a revision petition there against was rejected and writ petition was filed. the question was whether, under the charging section and other provisions of the act, it was permissible for the revenue to issue the demand notice against the executors to file a return in respect of the wealth-tax to be ..... be made against the heir as an administrator or a person administering the estate. the question had to be determined under the provision of the act. the principal provision that required examination was section 19. analysing it, the court held that it contemplated a case where a liability had accrued to the deceased person by virtue of the fact .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-07-1989
Reported in : 1989(3)BomCR214
..... of course, show that any particular money to be forfeited as a means of gaming falls within the definition of 'instruments of gaming' in section 3 of the act. quite apart, section 7 of the act relates to presumptive proof of keeping or gaming in common gaming house. but in case state of gujarat v. jaganbhai bhagwanbhai : 1966crilj1227 it has ..... part of such proceeds or other money to be paid to any person appearing to be entitled thereto.'the term 'instruments of gaming' is defined in section 3 of the act, section 3 provides that:---'instruments of gaming' includes any article used or intended to be used as a subject or means of gaming, any document used or ..... that money seized was 'instruments of gaming'. there is thus absolutely no evidence to connect money with the instruments of gaming within the provisions of section 3 r.w. section 8 of the act. it is, therefore, perfectly clear that the impugned order of forfeiture cannot be supported in law.6. mr. mulla. the learned counsel for .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-07-1989
Reported in : (1989)91BOMLR922; [1990(60)FLR318]; (1990)IILLJ430Bom
..... not be a person falling under any of the four clauses, i.e. (i) to (iv) mentioned in the definition of 'workman' in section 2(s) of the act. the class of teachers was regarded as not falling within the definition of 'workman' because imparting of education which was the main function of teachers cannot ..... or clerical, but some in one category, other in other category. thus, nature of his duties are within the four categories mentioned in section 2(s) of the industrial disputes act.'8. the learned single judge after quoting extensively from the evidence of the two witnesses examined was inclined to make the following observations :'now, ..... act. with regard to the category of district engineers, it was observed that their duties consisted of assessing suitability of sites for depots from the point of view of the technical and engineering aspects, suggesting lay-outs for construction of depots or service stations, etc. and he also gave certificate as required by the inspector of explosives .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-07-1989
Reported in : 1989(25)LC332(Bombay)
..... which were not a 'new article.'4. at this hearing stage, mr. dalai, learned counsel appearing for the respondents, based his argument upon the definition of 'new article' in section 3(dd)(b) of the act. so far as is relevant to the present case, a new article thereunder means any article which bears a mark as defined in the trade marks ..... , if at the date of registration the industrial undertaking was not manufacturing or producing such article bearing that mark. a mark is defined in section 2(j) of the trade and merchandise marks act, 1940 to include a device, brand, heading, label, ticket, name, signature, word, letter or numeral or any combination thereof.5. now, the affidavit filed by the respondents is .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-09-1989
Reported in : AIR1990Bom45; 1989(3)BomCR535
..... their absence. it is not as if the arbitrator and/or the firm was without remedy if the appellants had not produced the documents in question. section 41 read with section 43 of the act confers ample powers on the arbitrator to summon any witness or document. hence in the absence of even the primary documents which were the foundation of ..... . in such a case, a party who wishes to have the dispute decided by the named arbitrator, has to resort to the provisions of s. 20 of the act. sub-section (4) of s. 20 provides that where no sufficient cause is shown, the court shall order the agreement to be filed and shall make an order of reference ..... of the arbitrator and not the whole of the subject-matter of the reference which was pending before the arbitrators. hence, it was contended that the prohibition of section 35 of the act could not have operated in the present case, and hence, the awards pronounced are not illegal. as regards the contention that no proceedings for arbitration could have .....
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