Court : Mumbai
Decided on : Jul-31-2003
Reported in : 2004(1)BomCR24
..... land, as forest and that too without leaving any remedy to an aggrieved person to demonstrate to the contrary. it is true that there is no separate section in the act authorising the state to make such a declaration of indicating any criteria for that purpose. even so, it seems to us clear that sub-clause (iii) ..... case may be, and they may be able to continue to earn their livelihood from such lands; and to provide for certain other purposes hereinafter appearing.'the state act defines 'forest' in section 2(c-i) thus:'forest' means a tract of land covered with trees (whether standing, felled, found or otherwise), shrubs, bushes, or woody vegetation, ..... the land to the sub-divisional officer. 9. in pursuance of the consent terms arrived at between the parties, the sub-divisional officer conducted fresh inquiry under section 6 of the act, after issuing necessary notice to respondent no. 1-company. after hearing the first respondent, the sub-divisional officer, by an order dated 23rd april, 1985, .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-30-2003
Reported in : 2004(2)BomCR785; [2004]271ITR269(Bom)
..... the assessee has not offered any capital gains for taxation during the assessment year 1991-92, income to that extent has escaped assessment. issue notice under section 148 read with section 147 of the act.' 17. from the above what can be seen is that the assessing officer has first noticed schedule 'd' forming notes annexed to and part of ..... court further proceeded to hold that, that could not be a ground for the income-tax officer to assume jurisdiction to start reassessment proceedings either under section 147(a) or section 147(b) of the act on the ground that it would be 'in consequence of information'. in cit v. mangilal dhanraj : [1985]155itr71(bom) a division bench of ..... . it was also pointed out that the mere exercise of the option by the bank would not result in a transfer as the expression is understood in section 2(47) of the act. in these circumstances, the petitioner called upon respondent no. 1 to drop the proceedings. it is the case of the petitioner that respondent no. 1 .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-30-2003
Reported in : [2004]139TAXMAN209(Bom)
..... the assessee has not offered any capital gains for taxation during assessment year 1991-92, income to that extent has escaped assessment. issue notice under section 148 read with section 147 of the act.'from the above what can be seen is that the assessing officer has first noticed schedule d forming notes annexed to and part of the balance ..... further proceeded to hold that, that could not be a ground for the income tax officer to assume jurisdiction to start reassessment proceedings either under section 147(a) or section 147(b) of the act on the ground that it would be 'in consequence of information'. in mangilal dhanrajs case (supra) a division bench of this court noted that ..... . it was also pointed out that the mere exercise of the option by the bank would not result in a transfer as the expression is understood in section 2(47) of the act. in these circumstances, the petitioner called upon the respondent no. 1 to drop the proceedings. it is the case of the petitioner that respondent no. .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-29-2003
Reported in : 2003(6)BomCR30
..... as stated earlier, in this suit the plaintiff has sought an injunction restraining the defendants from communicating groundless threats and they seek protection of section 120 of the trade an merchandise marks act, 1958. by the notice of motion, the plaintiff i.e. glenmark pharmaceuticals ltd. seeks the interim relief of an injunction restraining the ..... compliance with the plaintiff's request and have reiterated their demand. the demand is set out in their notice dated 10-10-2000. section 120 of the trade and merchandise marks act, 1958 reads as follows:-120. groundless threats of legal proceedings.-(1) where a person, by means of circulars, advertisements or otherwise, ..... assignment being by a purported owner of the trade mark, i am of view that glenmark pharmaceuticals ltd. is entitled to protection under section 120 of the trade and merchandise marks act. the threat is not based prima facie on any legal right and moreover, as discussed above, milichem laboratories, which is merely a .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-28-2003
Reported in : 2004(1)BomCR776
..... from 28-9-1998 is not applicable to the present case because the barges were cleared on assessment prior to that section was enacted. similarly section 72 read with section 61 of the customs act is also not applicable because the goods were in fact cleared on assessment without payment of duty and, therefore, it ..... , the goods were improperly cleared without payment of duty. once the duty is found payable on such improperly cleared goods, then under section 72 read with section 61 of the customs act, the duty is recoverable with interest. therefore, the settlement commission was justified in directing the petitioners to pay the with interest. there ..... shipping bills, they have approached the settlement commission seeking settlement of the dispute. mr. nankani submitted that although the barges were wrongly assessed under section 90 of the act on account of the petitioners misdeclaration of the consignee in the shipping bills, it is open to the petitioners to admit their mistake before the .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-28-2003
Reported in : 2004(1)BomCR796
..... the customarily recognised official channel, namely, the official gazette. we also agree with the reasons recorded in mayor hans george and hold that notification under section 25 of the customs act would come into operation as soon as it is published in the official gazette and no further publication is required. hence, the decision rendered in pankaj ..... hence, in our view, mayer hans george which is followed in pankaj jain agencies case represents the correct exposition of law and the notification under section 25 of the customs act would come into operation as soon as it is published in the gazette of india i.e. the date of publication of the gazette. apart ..... , and overruled the judgment in the case of collector of central excise v. new tobacco co., : 1998(97)elt388(sc) . the court observed :'.....section 25 of the customs act empowers the central government to accept either absolutely or subject to such conditions, from the whole or any part of the duty of customs leviable thereon by a .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-28-2003
Reported in : 2003(161)ELT96(Bom)
..... from 28-9-1998 is not applicable to the present case because the barges were cleared on assessment prior to that section was enacted. similarly section 72 read with section 61 of the customs act is also not applicable because the goods were in fact cleared on assessment without payment of duty and, therefore, it ..... , the goods were improperly cleared without payment of duty. once the duty is found payable on such improperly cleared goods, then under section 72 read with section 61 of the customs act, the duty is recoverable with interest. therefore, the settlement commission was justified in directing the petitioners to pay the duty with interest. ..... shipping bills, they have approached the settlement commission seeking settlement of the dispute. mr. nankani submitted that although the barges were wrongly assessed under section 90 of the act on account of the petitioners misdeclaration of the consignee in the shipping bills, it is open to the petitioners to admit their mistake before the .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-28-2003
Reported in : 2004(1)BomCR436; 2003(27)PTC580(Bom)
..... he can sail. honest men do not attempt to sail near the wind.' we, therefore, reject this submission. the preliminary objection: 27. based on section 28 of the trade and merchandise marks act, 1958, which confers on the registered proprietor of the trade mark, the exclusive right to use the mark in relation to the goods in respect ..... granted. we would briefly indicate our reasons for agreeing with the learned single judge in rejecting the submission. section 14 of the partnership act, 1932 provides that the property of the firm will include the goodwill of the business. section 53 expressly provides that after a firm is dissolved every partner may in the absence of a contract to ..... from carrying on a similar business in the name of the firm or from using any of the property of the firm for his own benefit. sub-section (1) of section 55 provides that in settling the accounts of a firm after dissolution, the goodwill shall, subject to contract between the partners, be included in the assets .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-28-2003
Reported in : 2004(2)BomCR821; 2004(1)MhLj177
..... tribes as per entry 21 in the first schedule, part iii dealing with erstwhile bombay state, (ii) by the scheduled caste and scheduled tribes order (amendment) act, 1956 (act no. 63 of 1956) the 1950 order was amended and as against only thakurs' being scheduled tribes, thakur or thakar, including ka thakur, ka thakar, ma ..... kshatriya thakur' caste which is outside the purview of entry no. 44 in part ix of schedule ii to the scheduled castes and scheduled tribes orders (amendment) act, 1976, act no. 108 of 1976, enacted by the parliament.3. the petitioner is resident of umrer, district nagpur. the petitioner had obtained the caste certificate bearing no. ..... this long title of the enactment is enough to know the subject of the act. it provides and prescribes the procedure for the purpose of verification of caste/tribe certificates issued by the competent authority. apart from the other provisions, section 10 is very harsh and draconian provision which mandates stripping the candidate off his .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-28-2003
Reported in : 2004(1)BomCR424; 2004(1)MhLj747
..... is alleged to have been committed in, or in relation to, any proceeding in any court, or(ii) of any offence described in section 463, or punishable under section 471, section 475 or section 476, of the said code, when such offence is alleged to have been committed in respect of a document produced or given in evidence ..... accused persons in the original complaint filed in the court of metropolitan magistrate, bombay have challenged the order passed by that learned magistrate directing the investigating under section 156(3) of the criminal procedure code.2. all these petitions arise out of one criminal complaint filed in the court of metropolitan magistrate as esplanade in bombay, ..... or criminal court, and includes a tribunal constituted by or under a central, provincial or state act if declared by that act to be a court for the purposes of this section. (4) for the purpose of clause (b) of sub-section (1), a court shall be deemed to be subordinate to the court to which appeals ordinarily .....
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