Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: mumbai Year: 2006 Page 57 of about 612 results (0.670 seconds)

R.P.G. Enterprises Ltd. Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2006)(110)ECC19

..... -deposit of service tax of rs. 4,89,65,321/- and penalty of equal amount imposed under section 78, rs. 1,000/- under section 77 and rs. 200/- per day for every day of delay till the payment of service tax under section 75 of the finance act, 1994 arises out of the order of the commissioner of central excise (appeals), mumbai. service tax .....

Mrs. Khatiza S. Oomerbhoy Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)100ITD173(Mum.)

..... ltd. (supra). the ratio of this case may also be reproduce below from the headnote: the power of suo motu revision under sub-section (1) of section 263 of the income-tax act, 1961, is in the nature of supervisory jurisdiction and can be exercised only if the circumstances specified therein exist. two circumstances must exist ..... set aside the assessments directing the assessing officer to make fresh assessments after duly examining the various points discussed in the order passed by the cit under section 263 of the act.4. in the backdrop of the abovementioned factual position, the id.counsel appearing for the assessee forcefully argued before us that the id. cit has ..... after duly considering the facts and the submissions made by the assessee. it was contended that the cit has no jurisdiction to invoke his powers under section 263 of the act. the id. cit rejected this submission and held that the assessment orders passed by the assessing officer were erroneous and prejudicial to the interests of .....

Smt. Madhu Gupta Vs. Dy Cit, Central Circle-3 Mumbai

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)8SOT691(Mum.)

..... hold that the stand of the assessee is that new machinery as compared to the total machineryis farbelow the minimum requirement of 80 percentasperthe provisions of section 80-ib of the act. it is the stand ol' the assessee that it is not disputed that primax perforator machines were imported on 9101998 and 6-11-1999 amounting ..... down the price of the machinery; so as to bring the value of the machinery transferred below 20 per cent, to avail the benefit under section 80-ib of the act.this stand of the revenue also does not stand scrutiny for the reasons stated hereinabove in this order.assessing officer heavily relied on para 7.1, ..... evidence which is inadmissible, as the same has been relied on by the assessing officer in violation of principles of natural justice and express mandatory provisions of section 142(3) of the act; secondly, inadequate enquiries; and thirdly, on the basis of incorrect perception of facts. it was further contended; the finding of the assessing officer is based .....

Adnan Bilal Mulla Vs. the State Through D.C.B., C.i.D.

Court : Mumbai

Reported in : 2006BomCR(Cri)581

..... includes section 120-b, 121-a and 122 of ipc, as also sections 3, 4, 5 and 20 of pota. section 121-a ipc reads as follows;-section 121-a. whoever, within or without india conspires to commit any ..... conspiracy for waging war against the government, we have referred to sections applied in the charge-sheet, the details of which are furnished in the written submission exhibit a, under the head 'iv-sections apply'. the list indicates application of various provisions of prevention of damage of public property act, 1984, explosives substances act, explosives act and various provisions of indian penal code and pota. the list .....

Shriram Nagordhar Mahajan and ors. Vs. State of Maharashtra and anr.

Court : Mumbai

Reported in : 2006CriLJ2216

..... an opportunity of being heard either personally or by pleader in his own defence. 'person' has not been defined under the code of criminal procedure. sub-section (42) of section 3 of the general clauses act, 1897 defines 'person' as under.(42) 'person' shall include any company or association or body of individuals, whether incorporated or notsection 11 of the ..... revisional court while exercising the revisional jurisdiction remanded the case to the magistrate. the court found that this was not permissible in view of the provisions of sub-section (2) of section 401. the delhi high court in the case of r.p. sablok v. smt. kaushalya devi (cited supra) took a similar view that whenever an order ..... of the indian penal code. he submits that the order passed by the revisional court directing the issuance of process under section 395 was acting to the prejudice of the present applicants and as such it could not have been passed without giving an opportunity of being heard to the applicants.8. .....

Mishapar Investments Ltd. Vs. Ito

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)8SOT532(Mum.)

..... municipal authorities may take a long time but once the property is transferred by following the recruitments of the transfer of properties act, 1982 read with the relevant section of registration act, the genuineness of the transfer itself cannot be challenged, even though the transferor may still be shown as the owner of ..... , they could have summoned the concerned bankers and other financial institution with whom the shares have been pledged by resorting to the provisions of section 131 of the act for producing such documents. the approach of the department in this connection appears to be quite casual. under the circumstances, the department has ..... dealing in shares should be through any recognized broker of stock exchange. the learned counsel rightly invited our attention to the provisions of section 108 of the companies act which provides that the shares of listed company shall be freely transferable hence it was not necessary that the transactions under consideration should have .....

Deputy Commissioner of Vs. Adolf Patric Pinto

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)100ITD191(Mum.)

..... be in possession or control of any books of account or other documents maintained in the form of electronic record as defined in clause (f) of sub-section (1) of section 2 of the information technology act, 2000 (21 of 2000), to afford the authorised officer the necessary facility to inspect such books of account or other documents; (iii) seize any ..... (v) make a note or an inventory of any such money, bullion, jewellery or other valuable article or thing.17. the passing of prohibitory order under section 132(3) is an administrative act and it is the domain of the authorized officer to decide during the course of search if any po is required to be passed or not. however, in ..... v. union of india , was correct. the restraint order in view of this authority cannot be cancelled and renewed from time to time. action under section 132(3) of the income-tax act can be restored to only if there is any practical difficulty in seizing the item which is liable to be seized. when there is no such practical .....

Arcadia Shipping Ltd. Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... proceed to foreign ports. i find that even the indian flag vessel which have been converted into coastal run the stores can be taken duty free as per section 85 of the customs act, 1962. and the gal constructor is an ocean going vessel which had been converted into coastal run, as is the case with regina 250. further, the ..... compaly, is not factually correct since certain equipment is welded and certain not welded and is movable ald ownership thereof is not material. the definition of stores in section 2(38) of the customs act, 1962 which reads as- 2(38) "stores" means goods for us in a vessel or aircraft and includes fuel and spare parts and other articles of ..... filed by their agent. a bank guarantee and bond was also filed by them. they therefore became the importer of these goods as is also evident from section 2(26) of the customs act, 1962 under which an importer includes any person holding himself out to be owner. in view of the above discussions and findings, i find that these divine .....

Dnyaneshwar Vs. Namdeo and anr.

Court : Mumbai

Reported in : 2007ACJ2307

..... recording the evidence, allowed the application filed by petitioner partly and awarded an amount of rs. 2,50,000 towards compensation, inclusive of no fault liability under section 140 of motor vehicles act to the petitioner. the respondent nos. 1 and 2 are further directed to pay the amount of rs. 2,50,000 as compensation to the claimant together with ..... , which gives us a figure of rs. 1,000 per month and rs. 12,000 for annual income of the petitioner. having regard to schedule under section 163-a of motor vehicles act, the proper multiplier, as a guideline can be considered to be 15 with reference to the petitioner's age. the annual income of the petitioner to the ..... namdeo s/o gangadhar phulwalkar and national insurance co. ltd., who were the respondents. m.a.c.p. no. 187 of 1997 was filed under section 166 of motor vehicles act, 1988 (hereinafter referred to as 'the act of 1988' for short). the amount of compensation, to the tune of rs. 4,00,000, was claimed in claim petition no. 187 of .....

Govind Anand Karawande Vs. Union of India (Uoi) and anr.

Court : Central Administrative Tribunal CAT Mumbai

Reported in : (2006)(92)SLJ389CAT

..... it to an order of conviction. 9. the supreme court was considering the question whether the appellant was liable to be invited to the consequences of section 267 of the companies act notwithstanding the order by the high court which was passed while admitting the appellants appeal against his conviction and sentence awarded by an addl. sessions judge ..... conviction. as stated earlier, if the order of conviction is to result in some disqualification of the type mentioned in section 267 of the companies act, we see no reason why we should give a narrow meaning to section 389(1) of the code to debar the court from granting an order to that effect in a fit case. ..... the applicant was caught in trap case and prosecution started against him under various sections of ipc and prevention of corruption act, 1988. he was convicted for the offence under sections 7, 13(1)(d)read with section 13(2) of prevention of corruption act, 1988 and under section 120 ipc by the special judge, pune on 18.6.1998. he was .....