Court : Mumbai
Decided on : Jul-03-2003
Reported in : II(2004)ACC759; 2004ACJ896; 2004(2)BomCR781; 2003(4)MhLj742
..... if any passed ultimately against the appellant.10. this court is of the firm view that this amount deposited in view of first proviso to sub-section (1) of section 173 of the act or in accordance with the rule 12a of the rules can never be treated as an amount towards the satisfaction or even partial satisfaction of any decretal ..... to dispose of the same when the appeal will be entertained and decided on merits or otherwise.8. the word 'entertain' used in first proviso to sub-section (1) of section 173 of the act is the word around which the decision of the present application would depend. word 'entertain' is explained by the supreme court in its decision reported in : ..... shall lie against any award of a claims tribunal if the amount in dispute in the appeal is less than ten thousand rupees.' 4. from sub-section (1) of section 173 of the act it is clear that the first proviso thereof makes its imperative that the amount as contemplated in the said proviso should be paid with the appeal memo. .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-03-2003
Reported in : 2003(4)ALLMR855; 2004(1)BomCR191
..... of central bank of india ltd. v. p.s. rajagopalan and others, reported in : (1963)iillj89sc .8. the proceedings having been initiated under section 33-c(2) of the said act what is primarily to be seen is whether the claim made by the applicants/employees in the application is based upon the existing right or not. in ..... employees in the employment of the corporation, the decision of the industrial court in complaint (ulp) no. 560 of 1987 was binding upon the corporation. section 29 of the mrtu and pulp act clearly establishes the corporation to be the successor of the said hospital, and therefore the liability of the corporation cannot be disputed and hence, the labour ..... employee, who are the petitioners in writ petition no. 1716 of 2000 filed an application, bearing no. 1111 of 1997 before the labour court under section 33-c(2) of the said act. in the said proceedings the corporation was shown as the respondent no. 1 and the hospital as the respondent no. 2. the respondents in the said .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-03-2003
Reported in : 2003(6)BomCR626; 2004(2)MhLj252
..... points, it is necessary for us first to refer to the definition of the word 'cinema' as is given in maharashtra cinemas (regulation) rules, 1966, framed under section 9 of the bombay cinemas (regulation) act, 1953. clause (c) of rule 2 of these rules define cinema. it means any place where an exhibition by means of cinematograph is given. the rules nowhere ..... trust the respondent no. 2 is the planning authority for the areas within the nagpur municipal corporation limits. this finds support from the provision of section 2(15)(c)(iii) of the maharashtra regional and town planning act, 1966 (hereinafter referred to as 'the mrtp act' for the purposes of brevity). prior to that municipal corporation of the city of nagpur did also .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-02-2003
Reported in : 2003(4)ALLMR653; 2004(2)BomCR261; 2003(4)MhLj597
..... is not in occupation and use of the petitioners, andtherefore, the petitioners are not entitled to claim exemption from tax under section 143 of the mumbai municipal corporation act, 1888, hereinafter calledas 'the said act'.3. the law on the point of fixation of the rateable value in relation to theland under construction is well-settled ..... the saidprovisions has, therefore, to be rejected.'undisputedly, the provision of law contained in section 115(4)(a) of thedelhi municipal corporation act, 1957 is in pari materia with the provisions oflaw contained in section 143(1)(a) of the said act. similarly the decision of theapex court in christ the king cathedral v. john ancheril and ..... different footing from land which has actuallybeen built upon. but, relevant provisions of the act do not mention andseem to take no account, for purposes of rating of any building which isonly in the course of being constructed although section 3(r) of the actmakes it clear that land which is being built upon is .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-02-2003
Reported in : 2003(4)ALLMR94; 2003(6)BomCR614
Khandeparkar R.M.S., J.1. Heard the learned Advocates for the parties. Perused the records.2. The petition has been filed by the petitioner challenging the validity and the propriety of the notice dated 16-3-1996 and order dated 20-6-1996 as well as the warrant of attachment dated 3-9-1998 in relation to the demand of property tax by the Corporation. At the time of hearing of the matter on admission, this Court by order dated 22-11-1999 had permitted the petitioner to file an appropriate application to the respondents for re-consideration of the rateable value and consequently the tax payable by the petitioner. Undisputedly, such an application was filed by the petitioner and the respondents pursuant thereto reduced the quantum of tax demanded from the petitioner by issuing demand notice dated 30-11-2002. However, the contention of the petitioner is that the petitioner was not heard in the matter before taking any decision on the application filed by the petitioner. The contention of t...
Tag this Judgment!Court : Mumbai
Decided on : Jul-01-2003
Reported in : 2003(161)ELT141(Bom)
..... show cause as to why excise duty should not be demanded and recovered from them under rule 9(2) read with proviso to sub-section (1) of section 11a of the act on the said 208 cabinets falling under tariff item 29a(3) which were removed by the petitioners from their factory in dismantled condition for ..... contractors and the transactions were at arms length. the counsel submitted that in view of the subsequent clarificatory letter/affidavits issued, the statements recorded under section 14 of the act, lost their efficacy because what was stated by those persons was with reference to the facts relating to the period subsequent to the 1985 when ..... the respondents and the petitioners could not be held to be guilty of suppressing material facts and, therefore, the extended period of limitation provided under section 11a of the act could not be invoked.10. elaborating his first contention, mr. sanklecha submitted that during the years 1981 to 1985 the petitioners got insulated panels manufactured .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jul-01-2003
Reported in : (2003)(89)ECC202
..... were fully functional and would not be part of repair. notice also invoked the extended period of limitation contained in the proviso under sub-section (1) of section 28 of the act on the ground that the importer had wilfully misdeclared that the goods were for repair.another ground for extended period of limitation in the ..... fitted and comply with the requirement of the global maritime distress and safety system, 1999. accordingly, the central government in exercise of its power in section 296 of the merchant shipping act, 1958 and the merchant shipping (distress and safety radio communication) rules, 1995 made these rules apply to all sea going passenger, cargo and ..... required before the extended period can be invoked the irrelevant. the proviso relating to the extended period under; section 21 of the customs act is similarly worded as the proviso under section 11a(1) of the central excise act. in the absence of anything to show that the importers, knew or had reason to believe that the .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-30-2003
Reported in : 2004(2)BomCR318; [2004(101)FLR249]; 2004(2)MhLj130
..... guilty at the domestic enquiry but without any wages or allowances. the employee also filed an application before the tribunal under section 33a of the act complaining violation of section 33 of the act by the management. the tribunal granted permission to the management to dismiss the employee and rejected the complaint filed by him. ..... was not possible for him to defend himself effectively before the tribunal in the proceedings relating to the permission prayed for by the management under section 33(3) of the act and, therefore, the permission accorded by the tribunal was vitiated. the court referred to its earlier decisions in management of hotel imperial, new ..... the learned judge the ratio of fakirabhai read with jaipur zila sahakari bhumi vikas bank ltd. unequivocally declare that all such employees concerned under section 33 of the act shall be entitled to subsistence allowance.4. the rival submissions were made on behalf of both the parties in support of their respective contentions .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jun-30-2003
Reported in : (2003)(156)ELT688Tri(Mum.)bai
..... this matter has declined to do so in an arbitrary manner. he also questions the applicability of the extended period of limitation contained in sub-section (1) of section 28 of the act, invoked in the show cause notice. he disputes the liability to penalty on the importer and on rabier.5. the counsel for bureau veritas ..... that valuation of the rig was done in a careless and slipshod manner pointing out that this falls far short of satisfying the requirement contained in section 112 of the act.6. the representative of the department contends that it has not been established by the importer that the transaction value was uninfluenced by the relationship ..... securing guarantees and deposits. notice was issued proposing to enhance the value of the rig as stated above, proposing its confiscation under clause (m) of section 111 of the act on the ground that its value was misdeclared. penalty was also proposed on the importer, rabier and bureau veritas, a marine inspection agency whose singapore .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Jun-30-2003
Reported in : (2004)84TTJ(Mum.)198
..... what is the consideration for the user of the property? shri s vaidyanathan, assistant vice president and head - services administration, was examined on 27.08.1992 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 sub-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 ..... is true that no addition is possible with reference to notional interest on interest free deposits. when the alv is determined under sub-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 .....
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