Court : Mumbai
Decided on : Mar-23-2006
Reported in : IV(2007)BC358
..... cognizance unless the complaint is made within one month from the date of which the cause of action has arisen under clause (c) of section 138 of the negotiable instruments act. proviso to section 142(b), bars the court from taking cognizance by way of an exception carved out, if the complainant satisfies the court that he has ..... the brief facts of the case are as under:the complainant had filed a criminal complaint against the present applicant and other accused alleging offence under section 138 of the negotiable instruments act. the process was issued on 23.7.1997. in 2005, the present applicant and one of the other accused had filed criminal application no. 899 ..... the complainant, the court ought to have decided the said application along with all other issues at the stage of disposal of the trial.9. the trial under section 138 proceeds under chapter xx of the cr.p.c., the prescribed procedure does not permit the magistrate to decide the matter piecemeal and all relevant issues are .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Mar-23-2006
Reported in : (2007)106ITD408(Mum.)
..... other literature comprised in the 'documentation service' as specified in clause 3 constituted a 'book' and fell within the definition of 'plant' in section 43(3) of the it act. the purpose of rendering such documentation service by supplying these documents to the appellant was to enable it to undertake its trading activity of manufacturing theodolites ..... to trade on the floor of the stock exchange is acquired by the assessee. since, it is an intangible asset within the definition of section 32 of the it act, the assessee is entitled for depreciation thereon." in the above case, the tribunal primarily proceeded on the premise that the stock exchange membership card ..... order, which arc reproduced below: during the course of hearing, the ld. counsel for the assessee has invited our attention to the provisions of section 32 of the it act with the submission that the depreciation is allowable on know-how, patent copy rights, trade marks license, franchise or any other business or commercial .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Mar-23-2006
Reported in : (2006)101ITD103(Mum.)
..... forfeited by the assessee but the nature remains the same as capital receipt. the learned counsel of the assessee further argued the charging sections of income-tax act, 1961, arc sections 4 and 5 and under these sections only those income can be charged to tax which falls under any head of income. if it does not fall under any prescribed ..... of "profits and gains of business or profession" with the submission that this type of receipt does not fall in any category of the receipts given under section 28 of the act. since there is no specific head with regard to chargeability of receipt on account of forfeiture of non-convertible debentures for default in making payment of call ..... the hon'ble apex court and the various high courts in the above mentioned cases, we are of the view that for invoking the provisions of section 41(1) of the act an allowance or deduction must have been granted during the course of assessment for any year in respect of loss, expenditure or trading liability incurred by .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Mar-23-2006
Reported in : (2006)104TTJ(Mum.)630
..... , shall include all such payment notwithstanding any right arising as a consequence to such payment.from the perusal of the aforesaid provisions of the act, it appears that, this section provides that the valuation of purchase and sale of goods and inventory for the purpose of computation of income from business of profession or profession ..... the assessee is entitled to claim the deduction of excise duty on the manufactured goods at the time of sale subject to the provisions of section 43b of the act. therefore, the amount of unutilised modvat credit referable to opening stock would be allowed as deduction against the liability of excise duty payable on manufactured ..... stock. the ao is, therefore, directed to recompute the value of purchase, sales, opening stock and closing stock in accordance with the provisions of section 145a of the act after giving an adequate opportunity of being heard to the assessee. however, the ao shall ensure that no double deduction is allowed to the assessee in .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-24-2006
Reported in : 2006(3)ALLMR601; 2006(3)BomCR585; [2006(110)FLR473]; 2006(3)MhLj788
..... discontinued the services of the respondent no. 1. being aggrieved by the said action, the respondent no. 1 raised an industrial dispute under section 10 read with section 2a of the industrial disputes act, 1947 and demanded that the respondent no. 1 should be reinstated with full back wages in the hospital. he contended that the termination ..... are also of the opinion that the tribunal correctly arrived at a conclusion that these deposit collectors were workmen.25. further, as seen from section 2(rr) of the industrial disputes act, the commission received by deposit collectors is nothing else but wage, which is dependent on the productivity. this commission is paid for promoting the ..... the employees of the said department. thus, in that view of the matter, the respondent no. 1 cannot be treated as a workman under section 2(s) of the industrial disputes act, 1947 and thus, the reference was not maintainable by the respondent no. 1 before the labour court.9. the learned counsel for the .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-24-2006
Reported in : AIR2007Bom15; 2007(3)BomCR458
..... apex court in the case of mayar (h.k.) ltd. v. owners & parties, vessel m.v. fortune express : air2006sc1828 while considering the provisions of section 2 of schedule article iii(6) of the act and order vii, rule 11a of c.p.c. observed as under:under order vii, rule 11 of the code, the court has jurisdiction to reject ..... law with a view to establishing the responsibilities, liabilities, rights and immunities attaching to carriers under bills of lading. it is extended to whole of india.17. the relevant section/provision as relied & referred in the appendix b-schedule-rules relating to bill of lading, article iii (clause 6) is as follows:in my event the carrier and the ..... board of directors of defendant no. 1 including other agents and officers for wrongful gain made by them. the criminal complaint has been under section 420, 465, 467 and 468 r/w section 120 (b) and section 34 of the i.p.c. for wrongful gain. this facet also plays very important role in deciding the allegations of fraud as .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-24-2006
Reported in : 2006CriLJ3123
..... girl committed suicide leaving a suicidal note. in this background, it was contended that the act of the accused might have been a motive for committing suicide but the act did not constitute a act of abatement within the meaning of section 306 read with section 107 of the ipc. accepting this contention, his lordship observed in para no. 9 ..... in order to the doing of that thing; or thirdly- intentionally aids, by any act or illegal omission, the doing of that thing.14. abatement is an essential ingredient of section 306. as can be seen from the definition of abatement in section 107, abetment can take different forms but here we are concerned with the abatement in ..... of the report that 'neither there was any intention nor any positive act on the part of the accused to instigate .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-28-2006
Reported in : AIR2006Bom286; 2006(6)ALLMR307; 2007(3)BomCR487
..... passed by the family court could not be subjected to appeal. such a proposition would run totally counter to the provisions comprised under sub-section (2) of section 19 of the said act. very fact that the legislature in its wisdom has restricted the embargo against the appeal to the decrees obtained under consent, and except ..... decree', 'judgment' and 'order' as defined in the code of civil procedure while considering the right of the aggrieved party to file appeal under section 19 of the said act, the contention sought to be advanced regarding non-maintainability of the appeal against the decree passed by the family court, may primafacie appear to be ..... heard.2.the learned advocate appearing for the respondent has raised the preliminary objection regarding non-maintainability of the appeal, on the ground that, the section 19 of the family courts act, 1984 provides for appeal only against 'judgment and order' and does not provide for appeal against a 'decree', and further that bearing in mind .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-28-2006
Reported in : IV(2006)ACC679
..... of the vehicle involved in the accident. the respondent nos. 1 to 4 are the original claimants in a petition under section 166 of the motor vehicles act, 1988 (hereinafter referred to as the said act of 1988). according to the case of the original claimants the deceased balasaheb pawar was travelling by his moped on 11th february ..... per cent per annum. the learned counsel for the appellant placed reliance on the decisions of the apex court reported in ii : air2005sc2985 , tamil nadu state transport corporation ltd. v. section rajapriya and ors. : air2005sc4425 managing director, tamil nadu state transport corporation ltd. v. k.i. bindu and ors. and : [2001]1scr8 , (i) kaushnuma begum and ..... has been laid down.6. the learned counsel appearing for the appellants had submitted placing the reliance on the decision of the apex court in the case of section rajapriya (supra) that interest at the rate of 7.5% per annum ought to have been awarded. in this connection, it will be necessary to refer .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-29-2006
Reported in : 2006(33)PTC79(Bom)
..... plaintiffs are not entitled to the action of passing off.7. insofar as the copyright is concerned, the learned counsel for the defendants has submitted that under section 29 of the copyright act the copyright registration is valid only for the period of 60 years. in the present case the plaintiffs have registered its copyright in the year 1921. the ..... while doing so i have held as under:14. the next contention which has been advanced by the learned counsel for the defendant is based on section 29 of the copy right act which inter alia prescribes that the registration is valid only for a period of 60 years from the date of the next calender year after the date ..... defendants from using the word 'lion' in their domain name.6. on the other hand, the learned counsel for the defendants has contended that under section 27(2) of the trade marks act the plaintiffs are entitled to injunction in respect of passing off only in respect of those goods which are supposed to have been passed off by the .....
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