Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Feb-03-2003
Reported in : (2003)(162)ELT572Tri(Mum.)bai
..... were passed on to the purchasers or not. the consequential relief, if any, shall therefore, be subject to the provisions of section 11b of the central excises and salt act, 1944 as amended by act 40 of 1991. 5. in terms of the compromise, we affirm the judgment of the bombay high court dated 27th april, ..... holding drug manufacturing licence since 1972 in form of 25 d bearing licence no. nd/ayu/11 issued by this administration under the provisions of drugs and cosmetics act, 1940 and rules thereunder. under the said licence they are permitted to manufacture ayurvedic medicines "vicco vajradanti paste' vicco vajradanti powder and vicco turmeric skin cream". ..... ), declaring that the order dated 4.6.77 was ultra vires and without jurisdiction and by granting perpetual injunction for restraining the defendants from implementing or acting in furtherance of the above-mentioned order and from recovering any excise duty from the plaintiff in respect of the products i.e. vicco vajradanti tooth paste .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-31-2003
Reported in : 2003(2)ALLMR632; 2003(5)BomCR350; 2003(2)MhLj780
..... respondent no. 2 commissioner of state excise, maharashtra state, mumbai. this appeal appeared to have been preferred in accordance with the provisions of section 137 of the bombay prohibition act, 1949. section ,137 talks about the appellate authorities as per their hierarchy and the order passed by the commissioner in appeal, however is directed to be ..... else by making necessary application in that respect. this order passed by the collector is in accordance with the provision of section 142 of bombay prohibition act, 1949.7. section 142(i) of the act specifically referred to the opinion formed by the collector and that the opinion has to be formed keeping in view the ..... to be frustrated. shri sambre, the learned counsel appearing for respondent no. 4, no doubt opposed the matter tooth and nail and contended that section 137 of the act which talks about the appellate authority and its powers, makes it clear that as per echelon, commissioner is the appellate authority for any orders passed .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-31-2003
Reported in : 2003(2)ALD(Cri)55; 2003BomCR(Cri)1137; 2003CriLJ2443
..... danger to life, limb or health (whether mental or physical) of the woman. therefore, an allegation pointing towards such conduct which touches the important facets disclosed by provision of section 498a indicated in the explanation of sub-clause (a) has been seen and for that the mental or physical condition of the complainant has to be seen touching the allegations ..... has been indicated which would include number of things revolving around the allegation made in the complaint. it is well settled that while exercising the jurisdiction in view of section 482 of the code, the code should be slow to quash the charge sheet, quash the fir which would lead to a prosecution or a prosecution which is pending ..... possible and positively within six months. the petitioners are at liberty to move fresh application but at appropriate stage for praying discharge in the trial court.12. parties to act on ordinary copy of the order duly authenticated by the private secretary /sheristedar of this court. .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-30-2003
Reported in : [2004]119CompCas1(Bom)
..... meetings with the company personnel were held, the address of the company was mentioned as 'rashid mansion' and therefore, according to learned counsel, the requirement of section 434 of the companies act has been substantially complied with by the petitioners in sending the notice at rashid mansion. it is further submitted by learned counsel for the petitioners that the ..... is deemed to be unable to pay its debts. now, so far as the registered office of the company is concerned, a perusal of the provisions of section 13 of the companies act shows that the memorandum of every company has to state the state in which the registered office of the company is situated. a perusal of ..... section 17 of the companies act shows that when a company desires to change or alter the provisions of its memorandum so as to change its registered office from one state to another .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-30-2003
Reported in : AIR2003Bom336; 2003(3)ALLMR559; 2003(5)BomCR337; 2003(2)MhLj914
..... power on the planning authority to take such remedial measure if it comes to its notice that there had been unauthorised development. the 'development' is defined under section 2(7) of the act which means 'carrying out of building, the making of any material change, in any building or land or in the use of any building or land.' ..... in the present writ petition. the relevant observations read thus :'a combined reading of the aforesaid provisions and the definitions of 'building operation' in section 2(5), development in section 2(7) and 'land' in section 2(14) make it explicitly clear that a building or a part of a building if it has been sanctioned for a specific purpose, ..... user of the same for any other purpose unless permitted by the competent authority, would be in contravention of the provisions of the act. it is .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-28-2003
Reported in : 2003(5)BomCR328
V.C. Daga, J.1. Heard. Rule, made returnable forthwith by consent of parties.2. The petitioner in this case, amongst others, had challenged reduction of his basic pay from Rs. 7700/- to Rs. 7300/- by filing original application No. 2089 of 2001 before the Central Administrative Tribunal, Mumbai ('the Tribunal' in short). The Tribunal, while deciding the case of the petitioner by order dated 21st September, 2001, set aside the recovery directed against the petitioner, but turned down the challenge to the reduction of his basic pay from Rs. 7700/- to Rs. 7300/- without giving any reason. The Tribunal rejected the contention of the petitioner in this behalf by one sentence order saying, 'While upholding the action of the respondents in refixing the applicants pay keeping in view the instructions governing the same, I direct that the recovery of amount of Rs. 53,325/- which represents the amount paid to him for the higher responsibility shouldered during 1978-81 be set aside.' Reading of t...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Jan-28-2003
Reported in : (2004)89ITD191(Mum.)
..... flat rate of tax. the calculation of tax at the flat rate is very much subjective and not hypothetical. rather the income computed in the normal other section of it act is simply for comparison which has no effect on assessee as far as levy of tax is concerned. the income of the computation which is subject to tax ..... difference of opinion between the accountant member and the judicial member, the issue arising out of this appeal was referred to the third member under section 255(4) of the income-tax act,1961. the third member by his order dated 28-1-2003 agreed with the view expressed by the accountant member. in conformity with the opinion ..... unabsorbed investment allowance brought forward from earlier years was fully set off against the income as computed under the normal provisions of the income-tax act. as such, in the computation made under section 115 j, there will be no amount to be carried forward on account of any unabsorbed investment allowance.learned am has given the computation .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-27-2003
Reported in : 2003(5)BomCR743; 2003(4)MhLj391
..... india rules. the court after considering its earlierdecisions in maqbool's case and ramesh chandra mehta's case reiterated thatsuch statement is not excluded under section 25 of the evidence act as thecustoms staff has merely to make a report in relation to offences which are to bedealt with by a magistrate. the customs officer therefore ..... can be said to be pending on accountof arrest or release on bail of a person concerned. as there was no complaint filedagainst the petitioners under section 135 of the customs act, the mseb was notright in disqualifying the petitioner under clause 6.6 of the tender. in support ofthis submission mr. chagla relied upon the ..... has no bearing on theissue involved in the present case. in the present case it is an undisputed positionthat no complaint has been filed under section 135 of the act against the 1stpetitioner or its officers. taking into consideration the facts and circumstances ofthe present case it is not possible to hold that there were criminal .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-27-2003
Reported in : 2003(4)BomCR529
..... raised in the petition is that deboarding of the petitioners on 16th april, 2001, was illegal and, therefore, all the subsequent enquiries held are contrary to section 212 of the act of 1958. we are not at all in agreement with the objections raised and submissions made by the learned counsel for the petitioners.19. the next point ..... them to the police station on 16th april, 2001, amounted to leaving them behind or amounted to their discharge. the order of discharge is passed under section 121 of the act of 1958.16. thereafter the petitioners were called upon by letter dated 19th june, 2001 to submit their explanations in writing within 48 hours and to show ..... despite various chances given to them, and, therefore, the agreement was dissolved as it was no longer viable. therefore, discharge of the petitioners was granted under section 121 of the act of 1958. the order also shows that the crew were to be paid all wages upto and including 2nd may, 2001. learned counsel for the petitioners relied .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Jan-27-2003
Reported in : (2004)83TTJ(Mum.)151
..... not be included in the block period.16. the manner of computation of undisclosed income of the block period has been prescribed under section 158bb of the act. according to sub-section (1) of this section, the undisclosed income of the block period shall be the aggregate of the total income of the previous years falling within the block ..... escaped income as a result of a search conducted before 1st july, 1995, are to be assessed only in the regular assessment, which includes reassessment under section 147 of the act.it thus follows that jurisdiction for a block assessment, notwithstanding a search, cannot lie, where there is no discovery in the strictest meaning of the ..... only the undisclosed income of the block period on the basis of the evidence found and material available as a result of the search conducted under section 132 of the act; and that the powers of regular assessment are kept intact and so are all the appellate, revisional and other powers affecting such regular assessment and .....
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