Court : Mumbai
Decided on : May-09-2003
Reported in : 2003(3)ALLMR1065; 2004(2)BomCR441
..... have to weigh these rival contentions in the light of the legal provisions that always existed and are today existing after the extensive amendments by the amending act of 1999. section 115 of the code of civil procedure existed in that code from 1908 and till 1950 when the constitution of india was introduced, that was the ..... no doubt, true that the jurisdiction vested in the high court under article 227 of the constitution cannot be curtailed by any legislation, including the amending act of 1999, by which section 115 of the civil procedure code is amended. however, the situation is whether the discretionary power vested in the high court under article 227 of the constitution ..... orders passed by the civil courts during the pendency of the civil suit, against which a remedy of revision, which was available before the amending act of 1999 to section 115 of the code and after 1-7-2002, when the said amendment came into force is permissible only in certain contingencies, in order to .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : May-08-2003
Reported in : (2003)87ITD181(Mum.)
..... worked out on each asset separately. the concept of block of assets came into operation from asst. yr. 1988-89. the term "block of assets" is defined in section 2(11) of the it act. as per the definition as it existed at the relevant time, the "block of assets" means "a group of assets falling within a class of assets, being ..... gains. the ao was, however, of the view that since assessee had claimed depreciation on the said asset in the earlier years, the transaction was hit by section 50 of the act and the profit arising out of the sale of the premises was accordingly taxed as short-term capital gains. the learned cit(a) upheld the order of the ..... allowed from asst. yr. 1986-87 onwards. 4. he failed to appreciate the facts that the asset under review never entered the stock of assets as defined under section 2(11) of the it act 1961." 4. shri v.h. patil, the learned counsel for the assessee, neatly identified the following two issues emanating out of the aforesaid four grounds, to which .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : May-08-2003
Reported in : (2004)90ITD630(Mum.)
..... , produced or processed by a person other than that company and whose income attributable to such business included in its gross total income (as defined in section 80b of the income tax act) is not less than fifty one percent of the amount of such gross total income." as far as the above two definitions are concerned the facts ..... issue involved, the case law cited by id. ar has altogether different set of facts, therefore, not applicable on facts of the instance case. for the purpose of section 147 where an assessment has been made but the income has been assessed at a lower rate the the same shall be deemed to be a case where income chargeable ..... in any other case the rate of tax is to be applied at 45%. the finance (no.2) act also defines "investment company" as follows. "investment company" mean a company whose gross total income (as defined in section 80b of the income tax act) consists of mainly of income which is chargeable under the head "income from house property", "capital gains" .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : May-05-2003
Reported in : (2003)(88)ECC807
..... who has to answer that the provisions sub-rule (1) are shown to have been complied with on importation. this sub-rule does no way prohibits the importer in acting in such a manner as to ensure that the declaration are put on the packages before they arrive in india. we do not find anything in these rules that ..... ).it is necessary to mention here that the word clearance contained in the entry is not of legal significance. the word "clearance" is not defined in the central excise act or the rules or in the tariff.5. the circular dated 5.11.2000 of the board reproduced in 2000 (88) ecr 49c no doubt says in paragraph 6 ..... india on subject goods. further, sr. no. 225(i) has necessarily to be read with section 4a of central excise act'44 and any notification issued under the said section specifying the percentage of abatement for arriving at the assessable value. it is quite clear that section 4a was introduced to check the under valuation of domestically produced goods and references therein to .....
Tag this Judgment!Court : Mumbai
Decided on : May-02-2003
Reported in : 2003(3)ALLMR9; 2003(4)BomCR14; (2002)2BOMLR888; 2004(1)MhLj87
..... order to understand the challenge set up in the petition, it is necessary to examine the scheme of the sales tax legislation. the bombay sales tax act was introduced in 1959. section 3 thereof imposes the incidence of tax and provides for the tax being payable by every dealer whose turnover either of all sales or purchases has ..... submission advanced by the learned counsel for the petitioners is that credit in the depb is an 'actionable claim'. the 'actionable claim' is defined in section 3 of the transfer of property act, 1882, which reads as under: 'actionable claim' means a claim to any debt, other than a debt secured by mortgage of immovable property or ..... 'goods' are defined to exclude actionable claims it will be useful at this stage to refer to the definition of 'actionable claim' as given in section 3 of the transfer of property act which run thus: 'actionable claim' means a claim to any debt, other thana debt secured by mortgage of immovable property or by hypothecation or pledge .....
Tag this Judgment!Court : Mumbai
Decided on : May-02-2003
Reported in : 2004(2)BomCR456
..... required to be followed but irrespective of completing these formalities, the ownership of the tenanted land vest in the tenant by virtue of section 46(1) of the said act.16. section 54 of the said act lays down the provisions regarding the inheritance by particular class of heirs. this, however, does not bar inheritance by a will. ..... vested any right in favour of narayan. the rights of the statutory tenant after his death are, therefore, governed exclusively by the provisions of section 54 of the tenancy act and the only heirs who would be entitled to inherit these rights would be, in the absence of other heirs on record, the two daughters ..... obtaining the necessary previous sanction of the collector. i have come to the aforesaid conclusion after examining the provisions of section 46(1), section 54 and section 57 of the said act. the relevant provisions are reproduced herein below:'section 46(1). notwithstanding anything in this chapter or any law for the time being in force or any custom, .....
Tag this Judgment!Court : Mumbai
Decided on : May-02-2003
Reported in : (2004)ILLJ379Bom
..... been held that the tribunal has the power and jurisdiction to grant interim reliefs, including in the nature of injunctions in view of section 10(4) of the act. section 33a of the act was intended to confer an additional and distinct benefit by permitting the workmen to make a complaint without requiring a reference in respect ..... respondent contended that the permission of the industrial tribunal should have been taken before the order of dismissal was passed. in the meantime, section 33 and section 33a of the act were amended with effect from 10th march, 1957. the amendment provided that where an employer intended to take action in regard to any matter ..... is an issue which the industrial tribunal will decide while considering the petitioners application for interim reliefs. there is nothing in the language of section 10(4) of the act that places such a limitation on the industrial tribunal while considering an application for interim relief. nor is there anything in the aforesaid judgments .....
Tag this Judgment!Court : Mumbai
Decided on : May-02-2003
Reported in : 2004(2)BomCR332; 2003(3)MhLj544
..... court the question is for consideration was regarding two comprehensive expressions 'additional accommodation' and 'personal use' which were found in sub-section (3) of section 11 of the kerala building (lease and rent control) act, 1965. the apex court while interpreting the said expression observed as follows in para 8 :para 8 : 'now, what is ..... by material consideration. the principle noscitur a sociis demands that words must take colour from words with which they are associated. reading of section 41 of the presidency small cause courts act, 1882 shows that it is equally applicable to proceeding between 'a licensor and a licencee' or 'a landlord and a tenant' ..... dwarkadas mehra, : air2001bom470 , wherein a division bench of this court had an occasion to consider the terms 'licencee' which is used in section 41 of the presidency small cause courts act, 1882 and the division bench had held that the word 'licencee' did not contemplate a gratuitous licencee, but on the contrary it included .....
Tag this Judgment!Court : Mumbai
Decided on : May-02-2003
Reported in : 2004CriLJ1690
..... filing the said complaint. he made submission touching the previous complaint which was filed by applicant no. 1 against respondent no. 1 alleging commission of offence punishable under section 498a of i.p.c. the submissions which have been advanced by shri joshi that two police constables were present at that time would be also a matter for ..... provisions of section 319 of i.p.c. when that was so there was no question of issuing process against them for the offence ..... p.c. when that was so there was absolutely no offence indicated against the accused under sections 147 and 148 of indian penal code. 10. there was absolutely no allegation in the complaint that applicants no. 1, 3, 4 and 5 committed any act for the purpose of causing any bodily pain, disease or infirmity as contemplated by the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : May-01-2003
Reported in : (2003)(159)ELT938Tri(Mum.)bai
..... sales to other buyers, duty is correctly payable on this lower price being the actual selling price, since duty is payable on "transaction value" under section 4 of the central excise act. please issue the necessary orders on this application so that we may furnish the requisite bond wit such security as you may deem fit. we may ..... mix canisters to mcdonalds from our factory at wada at the prices shown in the invoices. since excise duty is payable on the assessable value determined under section 4 of the central excise act 1944, on the basis of "transaction value", being the actual price at which goods are sold to mcdonalds from our factory, we maintain that we ..... .6. we are concerned in this case with the determination of value in terms of section 4 of the act as it stands after it was replaced on 1^st july, 2000. sub-section (1) section 4 of the act and the definition contained in the explanation under sub-section (3) of the transaction value are reproduced below:- "(1) where under this .....
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