Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: mumbai Year: 2006 Page 33 of about 612 results (1.174 seconds)

Shree Balaji Processing and Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... only endorsed on the central excise registration certificate issued to the unit owner, is not tenable in the light of the definition of the expression 'manufacturer' in section 2(f) of the central excise act, 1944, according to which the manufacturer is a person who actually manufactures or produces any excisable goods or carries on any process incidental or ancillary to their .....

Cable Corpn. of India Ltd. and anr. Vs. Union of India (Uoi) and anr.

Court : Mumbai

Reported in : 2006(6)ALLMR124; 2006(5)BomCR513

..... foundation of the determination. that unfortunately is not readily apparent from a perusal of the manner in which damages have been computed in the present case under section 14-b of the act. the order passed by the regional provident fund commissioner in the companion writ petition (writ petition 910 of 2004) on 10th december, 2003 in fact ..... framed thereunder. the reply submitted by the petitioners on 20th may, 2003 in fact contains an express admission of the liability to pay statutory interest under section 7-q of the act. the letter dated 20th may, 2003 makes it abundantly clear that as of that date the establishment was still to clear the contributions that were ..... allegedly between august 2000 and december 2002. an opportunity was granted to the petitioner to show cause as to why damages should not be levied under section 14-b of the act. in response to the notice to show cause the petitioner submitted a reply dated 3rd april, 2003 recording that the company had suffered a financial .....

Oriental Insurance Co. Ltd. Vs. Devram Pandurang Waghmare and anr.

Court : Mumbai

Reported in : I(2007)ACC728

..... -section (2) of section 149 of the said act of 1988 for avoiding the liability to pay compensation. it must be noted that in the ..... the judgment and award made in a claim petition filed under section 166 of the motor vehicles act, 1988. admittedly, the appellant was not granted a leave under section 170 of the motor vehicles act, 1988 and there is no defence raised which is covered by sub-section (2) of section 149 of the said act of 1988.3. mr. vidyarthi appearing for the appellant ..... decision the apex court has taken a view that right of insurer to prefer an appeal under section 173 of the said act of 1988 was a limited right and that right can be exercised in a case where leave under section 170 of the said act is granted or in a case where insurance company is relying upon provisions of sub .....

Jasjit Singh and anr. Vs. Foreign Exchange Regulation Board and anr.

Court : Mumbai

Reported in : 2007(3)ALLMR214; 2007(3)BomCR854

..... resident in india' as available from clause (p) of section 2 of the said act has been misconstrued by the authorities to hold that mr. hansen is a 'resident outside india' and the payment for and on behalf of a foreign national ..... behalf of the mr. hansen, a danish national. taking into consideration these facts, the penalty was imposed by the director of enforcement under section 9(1)(a) and 9(1)(d) of the said act which was confirmed by the appellant tribunal.3. learned counsel appearing on behalf of the appellant submitted that the definition of a 'person ..... and on behalf of a foreign national, without having appropriate permission from the reserve bank of india and there was a breach of section 9(1) clauses (a) and (d) of the foreign exchange regulation act, 1973, as has been rightly observed by the authorities. the matter is without any merit.8. it is submitted by the learned .....

Mohammadiya Education Society and ors. Vs. State of Maharashtra and an ...

Court : Mumbai

Reported in : 2006(6)ALLMR645; 2006(6)MhLj54

..... which details are useful for arriving at conclusion whether 'teacher training' is 'professional education'.as observed in para 8 of the judgment, section 3 of the meps act mandated that the act shall be applicable to all private schools in the state of maharashtra, whether receiving any grant in aid from the state government or not ..... and poor students or adopt a policy in line with the reservation policy of the state to cater to the educational needs of weaker and poorer sections of the society.(emphasis added).the observations confirm that seat sharing with the state, in cases of private unaided educational institutions, or adopting selection based ..... stated here itself that in the state, the maharashtra employees of private schools (conditions of service) regulation act, 1977, and rules framed thereunder by the state in exercise of the powers conferred by section 16 of the said act, regulate the conditions of service of the school teachers. under the rules, d.ed. is requisite .....

Star India (P) Ltd. Vs. Additional Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)103ITD73(Mum.)

..... referred to as the 'appellant') respectfully submits that the learned commissioner of income-tax (appeals) [cit(a)] has erred in upholding the assessment under section 143(3) of the it act, 1961 ('act'), on the following ground: 1. by not accepting the change in the accounting policy made by the appellant during the financial year ended 31st march, ..... mention that assessee, being a company, is required to maintain books of account on accrual basis of accounting only as per the provisions of the companies act, 1956. section 145(2) was inserted w.e.f. 1st april, 1997 which empowered the central government to issue accounting standards to be followed by any class ..... where earning of income itself cannot be said to have occurred and not otherwise and more so particularly in view of statutory change brought in section 145 of the act and notification of accounting standards thereunder which have resulted in the convergence of accounting thought on accrual, taxman's thought on 'accrual' and judicial .....

indo Green Textile Pvt. Ltd. (Now Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(115)ECC258

..... penalty to rs. 3,00,000/- (rupees three lakhs only). similarly penalty of rs. 4,28,68,190/- imposed under section 34 of central excise act read with rule 25 and rule 173q is set aside. there is also no justification for imposition of penalty of rs. 40 ..... of duty to rs.11,94,219.20 is upheld.15. as regards personal penalty of rs. 4,30,85,192/- imposed under section 11ac on m/s. indo green textile pvt. ltd., we find that the demand of rs. 4.16 crores (approximately) having been ..... merchant manufacturers and in particular shri nilesh patil, an employee of m/s indo green & in-charge of grey section. mr. nilesh patil. working in the grey section of m/s indo green, in his statement dated 22.05.2002, inter alia, deposed that he was ..... were engaged in the processing of man made fabrics classifiable under chapter 54 & 55 of the first schedule to the central excise tariff act, 1985 their factory premises were put to search on 21.5.2002, which resulted in seizure of documents/records/computer floppies etc. .....

The Bank of Rajasthan Ltd. Vs. Shyam Sunder Taparia, Akai Impex Ltd. a ...

Court : Mumbai

Reported in : II(2007)BC706

..... of the apex court and the citation thereof while dismissing all the complaints relying upon the said judgment. his approach while passing drastic orders, dismissing the complaints under section 138 of the negotiable instruments act, 1881 filed by the bank involving huge amounts, was absolutely casual. the courts should exhibit from their conduct and their orders, concerned for the justice to be .....

Nh Securities Ltd. Vs. Dcit

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... is accepted that profits of a business is recognised, as accrued, at the end of that particular year. therefore, even in the context of explanation 2 to section 2(22) of the act, the "accumulated profits" cannot include profits and gains of business which is not accrued to the company on the date of payment of deemed dividend. in computing ..... the assessee company in its appeal have two segments. the first segment of the grounds raised by the assessee company is against invoking of the provisions of section 142(2a) of the act, by the assessing officer allegedly for extending the period of limitation. the second segment of the grounds raised by the company is on the merits of the ..... company has returned an income of rs. 24,25,11,(sic) for the year under assessment. the assessment was completed after carrying out a special audit under section 142(2a) of the act. the income has been finally assessed at rs. 45,70,04,550.3. one of the major additions made by the assessing officer in finalising the .....

Dy. Cwt Vs. Mustaq Abdullah Khatri

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... mumbai - 400 052 valued at rs. 69,50,000. during the assessment years 2000-01 and 2001 -02, the assessee had claimed depreciation under section 32 of the income tax act in the return of income and income-tax authorities had allowed the depreciation. it was conclusively affirmed by the income-tax department as immovable property and is ..... road, khatopur, jaipur valued at rs. 19,81,000. during the assessment years 1998-99 to 2001-02, the assessee had claimed depreciation under section 32 of the income tax act in the return of income and income-tax authorities had allowed the depreciation. it was conclusively affirmed by the income-tax department as immovable property and ..... ground, the issue is regarding the exemption of two separate flats occupied by the assessee. the assessing officer observed that as per provisions of section 5(1)(vi) of wealth tax act, since the assessee is an individual, exemption of only one flat on occupation by the assessee for residential purpose is to be allowed and .....