Court : Mumbai
Decided on : Nov-06-2006
Reported in : IV(2007)BC211; 2007(1)BomCR905
..... no infirmities are found in the judgment. when the complainant himself failed to prove advance of loan, question of its repayment does not arise. the presumption arising under section 139 of negotiable instruments act has been rebutted by material on record. in these circumstances, judgment of acquittal cannot be said to be perverse and there is no necessity to grant leave to ..... . according to mr. ubale, the order of acquittal is not justified as the accused himself has admitted issuance of cheque and in rebuttal of the presumption arising under section 139 of negotiable instruments act, the accused did not step into the witness box nor examined any other witness. so according to him, the judgment of acquittal suffers from infirmities, so leave needs .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-06-2006
Reported in : 2007(1)ALLMR202
..... is refused, no controversy arises. controversy arises only when notice could not be served on addressee. in paragraph 18, hon apex court has referred to section 27 of general clauses act and found that principle incorporated therein could profitably be imported in case where the sender had dispatched the notice by post with correct address written on it ..... and in paragraph 11 conclusion drawn that burden of proof to examine postman is upon addressee has been endorsed. recently, while considering similar controversy in the light of section 138 of negotiable instruments act, hon apex court in case of d. vinod shivppa v. nanda belliappa reported at 2006(2) bom.c.r. (cri) (sc) 31 : 2006 ..... lease. 6. adv. s.v. purohit for resp. 1 and 2 has supported the reasoning adopted by appellate court. he argues that notice under section 106 t. p. act cannot be issued unless and until the permission becomes final in terms of clause 21 of rent control order. he further argues that the endorsement or remark .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-06-2006
Reported in : 2007(211)ELT366(Bom)
..... under section 75 and that the competent authority has powers to condone the delay. it is submitted that rejecting the application of the petitioners for condonation of delay without giving them an ..... submitted that an application for fixation of brand rate of duty drawback has to be preferred within 90 days from the date of rejection of the application for drawback under section 75.3. it is contended oh behalf of the petitioners that the petitioners having been informed that they are not entitled to apply for the drawback the petitioners have applied .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Nov-02-2006
Reported in : (2007)(114)ECC42
..... for celebration of some events.2. the ld. counsel for the appellants interalia contended that the taxable service in relation to the mandap keepers under section 65(4)(i) of the finance act 1994 defines " as any service provided to a client by mandap keepers in relation to the use of mandap in any manner including the facilities ..... in the nature of public service and are of a charitable, religious or political nature; or 8. the above proposed section clearly shows that the definition of "mandap keeper" under section 65 (67) rw section 65 (105)(m) of the finance act, 1994 was never intended to cover 'club or association or trust' rendering services to its members within it. otherwise ..... (g) read with explanation i and cannot be taxed.11. the supply of refreshment to its members did not constitute sale within the meaning of section 2(n) of the act, therefore, not liable to tax.12. drawing analogy from the cases referred to above, it could safely be said that the appellant is not liable to pay .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Nov-01-2006
..... working in a free trade zone and exempted from basic customs duty are also exempt from additional duty in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby exempts all ..... anti-dumping duty on the ground that the notification was not specifically made applicable to articles imported by a 100% eou in view of sub-section (2a) of section 9a of the tariff act. no orders making the notification imposing antidumping duty specifically applicable to articles imported by 100% eou have been produced, and it is stated that ..... subsequent notification no. 99/94, dated 1-3-1994 which is follows: g.s.r. (e) - in exercise of the powers conferred by sub-section (1) of section 25 of the customs act, 1962 (52 of 1962), the central government, being satisfied that it is necessary in the public interest so to do, hereby rescinds the following notification .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Oct-31-2006
..... per cent which is attributable to normal profits of its packaging and forwarding business. the balance will be treated as profits eligible for deduction under section 80-o of the act. we are required to do this exercise because we do not accept the plea of the assessee that the entire profits are eligible for ..... trademark enables him to charge that higher fee and the higher fee is attributable to the registered trademark.20. while taking us through section 80-o of the act he emphasized that the section nowhere requires that the registered trademark should have been necessarily registered in india. the learned commissioner (appeals) has unnecessarily emphasized on the point ..... in consonance to rule 8of itat rules, they are argumentative and descriptive in nature. the sale grievance of assessee relates to denial of deduction under section 80-o of the act.2. the learned first appellate authority has noticed the facts in a very lucid and exhaustive manner from para 5 of the order, thus .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-22-2006
Reported in : IV(2007)BC165
..... /- to the. applicant and after considering the fact that the cheque amount was rs. 1,25,000/- has acquitted the first respondent of the offence under section 138 of the said act of 1881. considering the admitted position that the first respondent has paid sum of rs. 2,85,000/- to the applicant, it can be said that ..... 4. the learned counsel for the applicant submitted that the proceeding before the consumer forum was totally independent proceeding and once the ingredients of the offence under section 138 of the said act of 1881 were satisfied, the trial court ought to have convicted the first respondent. he submitted that the trial court has committed clear illegality.5. ..... a.s. oka, j.1. heard advocate appearing for the applicant. the applicant is the complainant in a complaint filed under section 138 of the negotiable instruments act, 1881. the complaint is based on a cheque dated 30th january, 1999 issued by the first respondent in favour of the complainant. the said cheque was dishonoured .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-20-2006
Reported in : 2006(6)ALLMR803; 2006(6)BomCR820; AIR2007NOC728(FB)(Bom)
..... the validity certificate is issued. the caste certificate issued by any person or authority other than the competent authority is invalid per se. under sub-section (2) of section 6 of maharashtra act no. xxiii of 2001, the applicant who desires to avail of the benefit or concession available to such caste has to apply to the scrutiny ..... bench of this court in the case of surendra hanmanloo gandam v. state of maharashtra and ors. : 2006(1)mhlj308 was concerned with the question whether section 10 of maharashtra act no. xxiii of 2001 nullifies the government resolution dated 15.6.1995 and whether they operate in different areas and there is no conflict. incidentally, it ..... to a reserved category.19. an applicant for the issuance of a caste certificate must in his conduct and dealings in that regard display utmost good faith. section 8 of maharashtra act xxiii of 2001 casts the burden on the claimant applicant (i) seeking the issuance of a caste certificate; (ii) in the enquiry conducted by the .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-20-2006
Reported in : 2007(1)ALLMR373; [2007(3)JCR2235]; 2006(6)MhLj873; 2007(3)AIRKarR321(FB)(Bom).
..... legal efficacy. even otherwise, the single judge in the case of prof. c. s. bhave relied upon the definition of 'teacher' in section 2(30) of the bombay university act, 1974 and the judgment of the learned single judge of this court in the case of bombay university college teachers union (supra) which, we ..... , demonstrator, tutor, method master, registrar, deputy registrar, superintendent, head clerk, senior clerk, junior clerk, peons etc. the definition of 'teacher' in section 2(30) of the bombay university act, 1974 cannot be imported in the government resolution dated 21st july, 1983 when the term 'employee' is defined in the resolution itself which provides for retiral ..... 17th september, 1982, the expression 'teacher' is not defined and the learned single judge referred to the definition of 'teacher' occurring in section 2(30) of the bombay university act, 1974 which included a teacher serving full-time or part-time or in honorary capacity who are designated to be teachers by the statute .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Oct-20-2006
Reported in : (2007)108ITD375(Mum.)
..... be resident in india. a foreign company, which is not wholly controlled or managed in india is, therefore, a non-resident so far as residential status under the act is concerned.section 5(2) further lays down that as far as a non-resident assessee is concerned scope of total income of such an assessee is confined to (i) an income ..... in the hon'ble high court's judgment itself: ... learned counsel for the assessee, contended at the hearing that...there was no scope for the application of section 9(1) of the act...(learned counsel) contended further that in the instant case the income, if any, in fact accrued or arose in india, and there was no scope of application ..... it was a result of hon'ble supreme court's judgment in the case of rajasthan state warehousing corporation ltd. (supra) has been nullified by the introduction of section 14a of the act. he was of the view that if there is an income, which is not includible in the total income, any expenditure in relation to that income will cease .....
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