Court : Mumbai
Decided on : Aug-27-2003
Reported in : [2004]90ITD163(Mum)
..... what is the consideration for the user of the property? shri s. vaidyanathan, assistant vice president and head - services administration, was examined on 27-8-1992 under section 131 of the act. several questions were put to him. we reproduce here the question and reply of question no. 8.'q. 8 in answer to question no. 2 you have ..... interest on such deposit is not any actual rent received or receivable. under clause (b) of section 23(1) of the act, only the actual rent received or receivable can be taken into consideration and not any notional advantage. the rent is an actual sum of money which is ..... it is true that no addition is possible with reference to notional interest on interest free deposits. when the alv is determined under clause (a) of section 23(1) of the act, with reference to the fair rent and then to such value no further addition can be made. the fair rent takes into consideration everything. the notional .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-25-2003
Reported in : 2004(4)BomCR438
R.M.S. Khandeparkar, J.1. Heard the learned Advocates for the parties. Rule. By consent, the rule made returnable forthwith.2. The petitioner challenges the judgment and order dated 30-6-203, passed by the Industrial Court dismissing the complaint (ULP) No. 1091 of 2002 which was filed by the petitioner. The contention of the petitioner is that in the service records of the petitioner, her birth date was recorded only with reference to the year of her birth and there was no recording of the complete date of birth and that the same discloses the year 1943 only and therefore the petitioner could have been superannuated only on 31-12-2003 and not prior to that day. The contention, therefore, is that the petitioner has been illegally declared as superannuated on 31-12-2002. On the other hand, it is the case of the respondents that the service records of the petitioner with the respondents clearly disclose the date of birth of the petitioner to be 1-1-1943.3. The Industrial Court on analysi...
Tag this Judgment!Court : Mumbai
Decided on : Aug-25-2003
Reported in : (2004)ILLJ1102Bom
..... defences of the first respondent is that the complaint itself is barred by limitation and that it has not been instituted within the period of limitation prescribed by section 28(i) of the act. an application for amendment of the complaint was filed before the industrial court which has been dismissed by the industrial court holding that if the petitioner desires to ..... .2. the petitioner has instituted a complaint under items 5, 9 and 10 of schedule iv of the maharashtra recognition of trade unions and prevention of unfair labour practices act, 1971 ('the act'). the complaint has been instituted by the petitioner on behalf of himself and 29 other employees. a grievance is made in paragraph 4 of the complaint in respect of .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-23-2003
Reported in : 2004(1)ALLMR180; 2004(2)BomCR208
..... upon the exercise of this right. the fundamental freedom is to establish and administer what are in truth educational institutions which cater to the educational needs of the citizens or sections thereof. the supreme court observed :'regulations made in the true interests of efficiency of instructions, discipline, health, sanitation, morality, public order and the like may undoubtedly be ..... the majority held that in case of such institutions, it will be permissible for the government or the university to provide that consideration should be shown to the weaker sections of the society. while answering question no. 4 as to whether the admissions of students to minority education institutions, whether aided or unaided could be regulated by the ..... judgment of the supreme court within a period of one week.38. petitions are disposed of in terms of above directions.39. all the parties concerned to act on the ordinary copy of this order duly authenticated by the private secretary of this court. .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-22-2003
Reported in : 2004(3)BomCR863
..... .5. being aggrieved by the aforesaid order passed under section 52 of the bst act, read with section 9 of the works contracts act (in so far as it pertains to dyeing and printing is concerned), the respondent filed an appeal before the sales tax tribunal. ..... involves transfer of property in goods and, therefore, the respondent engaged in the business of dyeing and printing is a dealer within the meaning of section 2(1)(d) of the works contracts act and is liable to pay tax. the commissioner, however, held that in the process of bleaching, no transfer of property in goods is involved ..... j.1. at the instance of commissioner of sales tax, bombay, the maharashtra sales tax tribunal has referred the following questions for our opinion, under section 61(1) of the bombay sales tax act, 1959.(i) whether, on the facts and in the circumstances of the case, and on a true and correct interpretation of provisions of the .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-22-2003
Reported in : 2004(1)BomCR239
..... dissatisfied with the order passed by the additional sessions judge, amalner dated 10-1-1996 in sessions case no. 13/91, convicting the accused for the offence punishable under section 304-ii read with 34 of i.p.c. and directing them to suffer rigorous imprisonment for five years and to pay fine of rs. 1000/-, in default rigorous ..... and justified.9. considering the submissions, it is now necessary to see whether the order passed by the additional sessions judge convicting the present appellants for the offence under section 304-ii read with 34 of i.p.c. is proper and justified, and for which the evidence on record needs to be scanned and scrutinised. so far as ..... conviction and sentence dated 10th january, 1996 in sessions case no. 13 of 1991, passed by the additional sessions judge, amalner, convicting the appellants for the offence under section 304-ii read with 34 i.p.c. and directing them to suffer rigorous imprisonment for five years and to pay fine of rs. 1000/-, in default to suffer .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Aug-22-2003
Reported in : (2003)(90)ECC381
..... sales tax act.following the ratio of the tribunal's order in the assessee's own case cited supra, i hold that the credit is admissible on cement.3 ..... used as raw material for construction of plant cannot be said to be use as plant in the manufacture of goods, so as to qualify under section 8(3)(b) of the central sales tax act, 1956, relying upon paragraph 20 of the larger bench decision in the case of jawahar mills. ltd., is required to be rejected, as in paragraph 29 ..... , the larger bench has categorically held that the expression employed in rule 57q is even wider than the expression contained in section 8(3)(b) of the central .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-20-2003
Reported in : 2004(1)ALLMR755
..... registered instrument. the article a kararnama was not registered and, therefore, the same cannot be admitted in evidence even for collateral purpose, as per section 49 of the registration act. therefore, the appellate court has obviously committed an apparent error of law by observing that this document can be admitted in evidence for collateral purposes. ..... phulchand to defendant no.1 on 30.11.1959. the said unregistered kararnama is not admissible in evidence.10. it is necessary to reproduce section 34 of the stamp act which contemplates that ' no instrument chargeable with duty shall be admitted in evidence for any purpose by any person having by law or consent ..... is admitted as evidence for collateral transaction, the document must not be required to be effected by registered instrument.14. sale is defined under section 54 of transfer of property act, 1882 which contemplates that 'sale' is a transfer of ownership in exchange for a price paid or promised or part-paid and part-promised .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-20-2003
Reported in : [2004(101)FLR103]; 2004(1)MhLj10
..... school is not recognised by the director of education board or the state board or by any other officer, as contemplated by sub-section (21) of section 2 of m.e.p.s. act. this contention cannot be accepted. the term used words and phrases used in a statute must be understood with reference to the meaning ..... 2919 of 1999). the division bench held in this case that 'private school' must be recognised in accordance with sub-section (20) of the act, that is by a director, as contemplated by sub-section (21) of section 2. the division bench took the view that the term 'director' means the director of education or director of technical education ..... no. 1, however, submitted that the school which is a primary school must be treated differently. according to learned counsel, primary schools are recognised under section 39 of bombay primary education act, 1947, which reads as follows:--'(1) every primary school other than a primary school maintained by the [state] government or by a [zilla parishad .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Aug-18-2003
Reported in : (2004)(166)ELT106Tri(Mum.)bai
..... passed on this discount to the customers. there would be no justification claiming it as deduction, in the light of the amendment made to clause (b) of sub-section (4) of section 4 of the act in relation to the scope of the term "place of removal." if, on the other hand, the title to the goods is passed on at the depot .....
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