Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jan-10-1984
Reported in : (1984)(16)ELT294Tri(Mum.)bai
..... . these non-specified parts and accessories continued to be under item 34a till 10-5-1979 when the finance bill of 1979 came into force as an act of parliament. on the same date, i e. 10-5-1979 notification no. 187/79, was issued by the central government which, inter alia ..... the notification was expressly made inapplicable to 15 specified parts which were the items specifically enumerated in item no. 34-a of the cet with the enactment of the finance bill of 1979. in other words, the notification applied to parts and accessories of motor vehicles falling under item no. 34a other than the 15 items specifically enumerated ..... , substituted the expression "item no. 34-a", with the expression "item no. 68" in notification no.166/79. this change was, apparently because, with the enactment of the finance bill, the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jan-12-1984
Reported in : (1985)(19)ELT503Tri(Mum.)bai
..... court in a case reported in air 1971 supreme court page 2280, navinchandra v. central board of excise and customs. section 129 (1) of the customs act, 1962 as it stood prior to coming into force of finance act 2 of 1980 read 129. (1) 'where the decision or order appealed against related to any duty demanded in respect ..... supreme court decision referred to above are that the central board of excise and customs rejected the appeal for non-compliance with the provisions of section 129 (1) of the act as it then stood. the appellant therein carried the matter in revision before the government of india and the government of india give the appellant ..... question for consideration is whether the tribunal cannot dismiss or reject the appeal of the appellant for non-compliance with the provisions of section 129e of the customs act, 1962 (hereinafter to be referred to as 'the act'). section 129e reads : 'where in any appeal under this chapter, the decision or order appeal- ed against relates to any duty .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-12-1984
Reported in : (1984)86BOMLR356
..... observed as follows (at p. 1088 para 19):the decision in khare's case and in panuswami's case, therefore, expressly turned on the special provisions in section 329(b) of the constitution which specifically dealt with the election to the parliament and elections to the state legislature.in this ruling, the division bench clearly ..... patil v. state of maharashtra [1983] m. l.j. 1081. this decision of the division bench of this court is under the maharashtra co-operative societies act and the ratio in ponnuswami's case was considered by the division bench in this ruling. shri chapalgaonkar invited my attention to several paragraphs and particularly to paragraph no ..... to the constitution of the mahamandal, the area of goa is included in the jurisdiction of maharashtra sahitya parishad and, therefore, gomantak sahitya sewak mandal can not act within the area of that parishad and the sum and substance of the argument was that unless area of goa was excluded, from the operation of maharashtra sahitya .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-21-1984
Reported in : 1989(20)LC518(Bombay); 1989(39)ELT526(Bom)
..... is a residuary item embracing 'all other goods not elsewhere specified manufactured in a factory.' it may be mentioned before proceeding further that by a circular of the ministry of finance dated 10th january, 1966 it is clarified that alloys of zinc with zinc as the main constituent and with various proportions of alloying metals attract duty under tariff item 26b ..... were not known in the market circles. lastly, the bench observed that it was settled law that if a product was neither defined in the first schedule or in the act, it should be classified according to the meaning attached to it by those dealing with it, that is to say, by its commercial sense. the product punched out of zinc .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-21-1984
Reported in : 1989(23)LC306(Bombay); 1984(17)ELT46(Bom)
..... approximate purity of 22 to 23 carrots. on 8th september 1969 the petitioners were served with a notice to show cause why the bangles should not be confiscated under section 71 of the act. the annexure to the notice, which set out the facts, stated that after the seizure an officer of the gold circle visited the premises of the petitioners and ..... petitioners could not correlate them with the purchase recorded in their books. it, therefore, appeared that they had acquired the bangles in a manner otherwise than provided under section 31 of the act. the collector noted that he had examined the bangles. they could not be said to be in a finished form. the die in respect of each of the ..... 1. the petition raises the question as to whether certain gold bangles are ornaments within the meaning of the gold control act, 1968.2. the petitioners are a partnership firm and they deal in the sale and manufacture of jewellery and ornaments. in the course of their business they purchase gold ornaments and .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-25-1984
Reported in : AIR1984Bom266
..... an undertaking from the parties before him, he has also committed an error in securing such an undertaking in exercise of his jurisdiction under section 41-a of the public trusts act section'subject to the provisions of this act, the charity commissioner may from time to time issue directions to any trustee of a public trust or any person connected therewith to ensure ..... sought certain directions from the joint charity commissioner as regards the finances and accounts of thetrust. in the application, and allegation is made that the trustees are indulging in giving the minor inmates of the trust in adoption to the foreigners and that is in contraventionof the provisions of the trusts act. the proceedings are resisted by the trustees and the hearing .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-02-1984
Reported in : 1985(1)BomCR454; [1984]55CompCas695(Bom); [1984]147ITR405(Bom)
..... ) of section 52a of the insurance act directing the administrator of the assessee to stop issuing any further policies seven days after the receipt of the said letter dated september 24, 1956, from the finance ministry of the government of india (department of economic affairs). new policies were, however, permitted to be issued in ..... earlier and carrying out those policies. the life insurance corporation of india took over the life insurance business of the assessee as from december 31, 1968, and in view of this the name of the life insurance cooperation of india has been substituted as aforesaid in place of the jupiter general insurance ..... 'life insurance business means life insurance business as defined in clause (11) of section 2 of the insurance act, 1938 (act iv of 1938)'. section 2 of the insurance act is the definition section in that act. the relevant portion of clause (11) of that section runs as follows : 'life insurance business means the business of effecting contracts of .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-07-1984
Reported in : (1984)86BOMLR321
..... service with back wages, which are not enforceable in a civil court is out-side the scope of the expression 'touching the management of the society' used in section 96(1) of the act of 1961, and the registrar has no jurisdiction to deal with and determine it.we have no hesitation in holding that what the supreme court said in gujarat ..... , heir or legal representative of any deceased officer, deceased agent or deceased servant of the society, or the liquidator of the society, (b)... (c),... (d),... (e)... 7. section 91 of the co-operative societies act has been the subject-matter of interpretation in a long line of decisions hot only of this court but also of the supreme court, it is not ..... jahagirdar, j.1. the first petitioner is the maharashtra co-operative housing finance society having its registered office in bombay and business in other parts of maharashtra. the second and third petitioners are the office-bearers of the first petitioner. for the purpose .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-07-1984
Reported in : AIR1984Bom419; 1984(2)BomCR324; (1983)86BOMLR321; 1984MhLJ297
..... servant or nominee, heir or legal representative of any deceasedofficer, deceased agent or deceased servant of the society, or the liquidator of the society;(c)-(e) .....................8. section 91 of the co-operative societies act has been the subject matter of interpretation in a long line of decisions not only of this court but also of the supreme court. it is not ..... case is a claim for damages on the basis of the alleged wrongful dismissal. this question will not touch the business of the society as mentioned in section 91 of the co-operative societies act because of the law laid down by the supreme court in gujarat state co-operative bank's case : [1979]2scr1023 . the question still remains as to whether ..... jahagirdar, j.1. the first petitioner is the maharashtra co-operative housing finance society having its registered office in bombay and business in other parts of maharashtra. the second and third petitioners are the office-bears of the first petitioner. for the purpose .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Feb-17-1984
Reported in : (1984)10ITD151(Mum.)
..... appeals originally : 1. whether, on the facts and in the circumstances of the case, the assessee is compelled, whether he wants the benefits or not under section 71(1) of the act, to set off any loss under one head of income against income from another head in the same year whether, on the facts and in the circumstances of ..... made an addition of rs. 10,000 as income from undisclosed sources and started penalty proceedings. he levied a penalty of rs. 10,000 under section 271(1)(c) of the income-tax act, 1961 ('the act'). this was cancelled by the aac.hence, the departmental appeal for this year.3. the ito made the addition of rs. 10,000 as ..... that case it is income from business which was under consideration, the same will have to be computed in accordance with sections 30 to 43a of the act which would include section 32(2) (which provides for carry forward of depreciation) and section 33(2) (which provides for carry forward of development rebate for eight years). thus, it is held in computing .....
Tag this Judgment!