Court : Mumbai
Decided on : Mar-10-1992
Reported in : 1992(60)ELT200(Bom)
..... not merely in respect of basic duty but also additional excise duty levied under additional duties of excise (textiles and textile articles) act, and also special duty of excise changed under the finance act. the petitioners claimed that denier is a weight in grams of 9000 meters of the specified yarn. the weight of 9000 meters ..... therefore sought refund of amount of rs. 68,69,215.04. the petitioners also sought declaration that the provisions of the central excise laws (amendment and validation) act, 1982 are unconstitutional. 3. shri dalvi, learned counsel appearing on behalf of the petitioners, very fairly stated that the claim of the petitioner for a declaration that ..... granted the petitioners are not entitled to seek actual payment of the amount from the department. shri dalvi on the other hand submitted that provisions of the act are not applicable and in any event the constitutional validity of the provisions is under challenge. in our judgment, it is not necessary to examine the .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-16-1992
Reported in : 1993(2)BomCR169
..... dressings are 'drugs' within the meaning of the definition of the 'drugs' given in section 3(b)(1) of the drugs and cosmetics act and submitted that they would be entitled to exemption under the said notification. he also relied on the letter of minister of finance no. 102/26/79--c.x.3, dated 11--3-1980, wherein it has ..... been again reiterated that surgical cotton (absorbent cotton wool), gauzes, bandages and other non-medicated surgical dressings are 'drugs' within the meaning of the definition of the 'drugs' given in section 3(b)(1) of the drugs and cosmetics act and contended that ..... to be known to them. 24. shri andhiyarujina, however, whilst strongly refuting these submissions of the respondents' learned counsel, has contended that in terms of section 11(b) of the act read with rule 11 the petitioners claim for refund was made vide application dated 18-4-1987 i.e. within a month after they received a copy of .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-24-1992
Reported in : 1993(2)BomCR199
..... . in the second case, it was alleged that certain repairs to the drainage and plumbing systems had not been carried out and that an offence under section 257 of the bombay municipal corporation act had been committed. in the third case, respondent no. 1 had been directed to carry out some structural repairs, such as re-plastering, etc., ..... to me that the court has to take judicial notice of something else, namely, the aspect of availability of assistance. quite apart from the attendant circumstances, like the finance involved, etc., the real issue is as to whether the accused was in a position to have complied with the requisitions if he so wanted. it is shri ..... and on noncompliance an offence under section 354 of the bombay municipal corporation act was alleged. it is common ground that in all these three cases, notice was served on respondent no. 1 calling upon him to comply with the .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-11-1992
Reported in : 1993(2)BomCR111; (1993)IILLJ1179Bom
..... service to the statutory guidelines. not only is there no application of mind to the factors indicated in clauses (a) to (d) of sub-section (2) of section 10 of the act, but there is advertence to 'interest of the efficiency of the organisation' which was not germane. there is also no indication, whatsoever, as ..... labour in any process, operation or other work in any establishment, had laid down guidelines in clauses (a) to (d) of the sub-section (2) of section 10 of the act, which were practically based on the guidelines given by the supreme court in the standard vacuum's case. 22. the report of the committee ..... of the criteria for determination of integrality of the establishments which have been evolved by judicial precedents of the supreme court. criteria like unity of management and finance functional integrality, proximity of geographical location, inter transferability of workmen and supervisory staff cannot be overlooked or ignored while deciding this question. in fact, the judgment .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-10-1992
Reported in : (1992)94BOMLR230
..... payable when a person is under an obligation to pay it. there is a difference between the expression 'payable' and 'leviable' and the expression 'payable' under section 15a-i of the act means that the amount of the tax payable after deduction of drawbacks or set-off. the supreme court observed in the judgment reported in : air1976sc1637 , new delhi ..... rules. 4. on march 31, 1983, the commissioner of sales tax issued trade circular which provides for departure from the method of computing the additional tax payable under section 15a-i of the act. the circular claims that : 'it is noticed that the supreme court in its decision reported in [1974] 34 stc 73 in the case of s. kodar ..... the year. the decision in ernakulam radio company v. state of kerala , which was affirmed by a division bench of the kerala high court in kilikar v. sales tax officer [1968] 21 stc 252 took that view. the same view was taken by the andhra pradesh high court in a. s. ramachandra rao & co. v. state of andhra pradesh [ .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-08-1992
Reported in : 1992(2)BomCR630; (1992)94BOMLR84
..... out of the consideration of rs. 23000/- for the purchase of the house, the first petitioner should also be denied the benefit of the provisions of section 13a1 of the rent act. it is clear that a co-owner like the first petitioner, in the facts of the present case, would be entitled to institute a suit for ..... ground that the petitioners-landlords had not themselves inducted the tenant, he held that they were not entitled to the special advantage conferred on them by section 13a1 of the rent act. the learned district judge, therefore, allowed the tenant's appeal and consequently dismissed the suit filed by the present petitioners. it is against this judgement ..... petitioners had not inducted the respondent as a tenant in the suit premises, the petitioners were not entitled to avail of the special remedy provided under section 13a1 of the bombay rent act. relying upon the observations of this court, in the two decisions reported in 1979 mlj 125, and 1979 rcj 389, the learned district judge took .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-28-1992
Reported in : 1993(1)MhLj133
..... payment of whole of tax payable under the provisions of the act. the said notification is set out below : 'finance department sachivalaya, bombay, december 28, 1959. bombay sales tax act, 1959. no. sta. 1059-(iii)-g-i. - in exercise of the powers conferred by section 41 of the bombay sales tax act, 1959 (bom. li of 1959), the government of bombay ..... ' is a condition to the exemption. so far as the second submission is concerned, on a careful perusal of the scheme of the bombay sales tax act, in particular section 13 thereof, it is clear that purchase tax is leviable under certain specified circumstances in respect of purchases of those goods only which are liable to sales ..... tax under the act. section 13, therefore, does not make the goods which are wholly exempt from sales tax in the state liable to purchase tax. 7. so far as the decision .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-08-1992
Reported in : II(1992)ACC642; 1994ACJ1147
..... that policy is in the nature of a perquisite. the sum payable is thus not an item deductible from the compensation payable by the tortious act of defendant no. 1's employee. in regard to the self-financed policies, the same numbered three and had a currency of 25 years. during these 25 years the assured would have had to contribute premium ..... he deducted rs. 2,14,000/-. this deduction represents insurance money received from the four policies of deceased, 3 of them being self-financed and one being company-financed. so far as the benefit flowing from the company-financed policy is concerned, we do not see how that would lessen the compensation to which appellant nos. 1 to 4 are entitled. the premiums .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-13-1992
Reported in : 1993CriLJ317
..... by the detaining authority. shri pereira further went to contend that independently of the confirmation of the order of detention under clause (f) of section 8 of the cofeposa act, there has to be a separate and distinct communication addressed by the detaining authority specifying the result of the consideration of the representation by the ..... the detaining authority which received the same on 3rd june, 1992. the affidavit of shri roop chand, under secretary to the government of india, ministry of finance, department of revenue, new delhi and the original papers produced before us show that immediately on receipt of the papers on 3rd june, 1992 from the advisory ..... both by the advisory board as also by the detaining authority. the affidavit of shri mahendra prasad, joint secretary to the government of india, ministry of finance, department of revenue, discloses that the representation made to the advisory board was considered by the advisory board at the time of hearing on 22nd may, 1992 .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-05-1992
Reported in : (1993)IILLJ78Bom; 1993(1)MhLj85
..... b of the employees provident fund scheme, 1952. the said provision has, therefore, fallen for my interpretation. 3. in exercise of the powers conferred by section 5 of the act, the central government has framed the employees' provident fund scheme, 1952. chapter viii of the scheme deals with nominations, payments and withdrawal from the funds. ..... a suitable site for the purpose from the central government, the state government, a co-operative society, an institution, a trust, a local body a housing finance corporation (hereinafter referred to as the agency/agencies); or (b) for purchasing a dwelling site for purpose of construction of a dwelling house or a ready-built ..... b shows that the agencies referred therein are the central government, state government, a co-operative society, an institution, a trust, a local body or a housing finance corporation. in the instant case, the third respondent is a co-operative society, it is, therefore, one of the agencies mentioned in clause 1(a) of .....
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