Court : Mumbai
Decided on : Aug-19-1991
Reported in : 1992(1)BomCR423; 1992CriLJ339
..... the cabins armed with deadly weapons and under these circumstances, it is no defence for them to argue that they had not committed an act of criminal trespass. the conviction under section 447 of the indian penal code is, therefore, fully justified and is accordingly confirmed. 28. in view of the seriousness which mr. ..... that the conclusion of the learned sessions judge that the accused assaulted the victims with the intention and knowledge that their acts would cause death is a correct finding and accordingly, the conviction under section 307 of the indian penal code will have to be upheld. 24. mr. bhosale, learned counsel appearing on behalf of ..... in vasudeo gogate's case reported in : (1932)34bomlr571 had observed 'to support a conviction under the section the accused should have done the act with such intention and knowledge and under such circumstances that but for some intervening act the act would have amounted to murder in the normal course of events.'. in om prakash's case : [1962 .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-13-1991
Reported in : 1991(4)BomCR330; 1992CriLJ1384
..... the only reasons recorded as special and adequate reasons by the learned magistrate for awarding lesser punishment. 13. while perusing the statements recorded under section 108 of the customs act, it becomes apparent that these two accused had on previous occasions also brought in gold successfully. it was only on the second or third occasion ..... record and medical certificate do not mention any particular disease she was suffering from. the learned magistrate then takes into consideration their statements recorded under section 108 of the customs act and observes that they may be carrying gold on behalf of somebody to be delivered to a contact man and has, therefore, awarded lesser sentence ..... the elder sister of accused no. 1. the elder sister in her statement recorded under section 108 of the customs act had stated that they come from poor family and her sister's marriage was held up for want of finances. her age was advancing and her parents were worried about marriage expenses. it was in .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-30-1991
Reported in : AIR1992Bom134; 1992(2)BomCR441; (1992)94BOMLR318; 1992(2)MhLj958
..... of 'plant and machinery' and that 'the said storage of plant being plant and machinery ..... are exempted from taxation ....'. consistent with that objection, section 114(2) of the act which exempts the value of machinery, was heavily relied on.6. the municipality was unwilling to show any indulgence. it insisted on payment. the petitioners ..... some of those methods have been elaborately referred to by the supreme court. (see also decision in century s. & m. co. v. ulhasnagar municipality, : [1968]2scr211 ). it is possible to reach the rateable value with reference to capital valuation method. the percentage to be applied to the capital value for reaching the valuation, ..... , (hereinafter referred to as 'the act'): the revenue exactions of the gram panchayat were almost nominal. it was only in the region of rs. 4,000/-.3. the municipality set to settle its finances satisfactorily and effectively. a hectic industrial concern, is unlikely to escape the gaze of any local authority. then came the .....
Tag this Judgment!Court : Karnataka
Decided on : Jan-29-1991
Reported in : AIR1992Kant256; ILR1991KAR1301; 1991(2)KarLJ518
..... forests to the legislature, not to release any forest areas for cultivation purposes, forest development fund created by levying taxes on the sale of forest produce to finance afforestation projects, the state accepting government of india's suggestion to bring the subject 'forest' under the concurrent list in the viith schedule to the constitution ..... court chose to appoint special committee to go into various aspects of the question and in the course of hearing took notice of the passing of environment protection act, 1976, and the provisions made by the central legislature -- the parliament, in that behalf from time to time. the court gave directions to ensure, ..... without decreasing the existing forest coverage. prohibit the respondent from felling of timber and storing in the timber depots. directing the respondent to amend the forest act, 1963 to express the intent of the legislation in preamble and strict execution of the same. strike down the rules of grant of permit and licence .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-17-1991
Reported in : 1991(3)BomCR746; (1994)IIILLJ346Bom
..... of which the existing canteen employees will be thrown out of employment for which the first respondent would be held responsible as the principal employer under section 46 of the factories act, 1948. again, on december 24, 1979, the president of the suburban general workers union addressed a letter to both the first respondent and the ..... .p. and ors. 1981 1 llj 423 held :'admittedly the petitioner-company is running its factory wherein more than 20 persons are employed. under section 46 of the factories act, 1948 the petitioner-company is under statutory obligation to provide facility of canteen for its workmen employed in its factory. the canteen in question is being ..... maintained by the petitioner-company in pursuance of the statutory requirement of section 46 of the factories act. the canteen is an integral part of the factory and the employees working therein are engaged in connection with and for the purpose of .....
Tag this Judgment!Court : Orissa
Decided on : Apr-02-1991
Reported in : 1991(II)OLR9
..... refused to be handed back to him, he lodged the complaint under secs 379 &. 406 read with sec, 34 ipc, since the police had not taken any action. in the trial that ensued, the defence stand was that viswa priya finance corporation was the owner of the vehicle and the. appellant was the hirer. the transaction was covered under ..... magistrate came to hold that apart from the question of validity of the hire purchase agreement there was also no question of the respondents to have been acting dishonestly and being of that view dismissed the complaint.2. mr. r. k. patra, the learned counsel appearing for the appellant, has urged that the respondents only ..... property or interest as purchaser therein until he had exercised option to purchase as provided in the agreement and terms thereof as also to the further condition that the financer may terminate with or without notice the contract of hiring and may forthwith re-take and recover possession of the vehicle. it is however the submission of mr. .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-30-1991
Reported in : [1991]191ITR419(Cal)
..... of the special commissioners. the commissioners held that the taxpayer company was not entitled to claim initial allowances under section 41(1) of the finance act 1971 in respect of two transactions related to two films ('escape to victory' and 'outland'). section 41(1) provides;'subject to the provisions of this chapter, where - (a) a person carrying on ..... and (c) did the partnership incur expenditure in the purchase of the film ?if the partnerships qualified for first-year allowances under section 41, under section 155 of the income and corporation taxes act 1970 the partnership is to be treated for tax purposes as though it were a limited company, but in computing its tax liability ..... no deduction is to be allowed for capital allowances. instead, under section 155(2), each partner is entitled in computing his or its profit to .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : May-27-1991
Reported in : (1992)40ITD611(Delhi)
..... turnover is an excess of the export turnover of the immediately preceding assessment year.8. i have considered the rival submissions as also the facts on record.section 80hhc has been introduced by the finance act, 1983 w.e.f.1-4-1983. it was intended to provide fillip to indian exporters, (a) to start export in goods outside the country so ..... of the immediately preceding assessment year. keeping in view the object for introduction of section 80hhc, the speech of the finance minister as also the memorandum explaining the provisions contained in the finance bill, 1983,i am of the opinion that a proper interpretation of clause (b) of section 80hhc would be that in a case where the export turnover in the immediately preceding ..... 1. this appeal is directed against the order dated 20-3-1990 passed by the commissioner of income-tax under section 263 of the it act, 1961.2. for the a.y. 1985-86 original return was filed by the assessee on 29-11-85 declaring a loss of rs. 95,210. a revised return .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Indore
Decided on : Nov-29-1991
Reported in : (1993)46TTJIndore435
..... calcutta ito has allowed higher rate of depreciation it was possible that the same had been wrongly allowed and such mistake may have been rectified under s. 263 of the it act.5. dealing with the certificate of the assessees foreign collaborators; details of various process materials used for manufacture and the effect of the process materials and gases/fumes generated, the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Cochin
Decided on : Aug-22-1991
Reported in : (1991)39ITD370(Coch.)
..... ' and such money, bullion, jewellery or other valuable article or thing represents either wholly or partly income or property for the purpose of the income-tax act, 1922 or this act (hereinafter in this section referred to as the undisclosed income or property". thus the power of search is based upon the reasonable belief that there is concealment of income represented by ..... search all the assets and liabilities of the south indian finance were also deposed by him and he had agreed to be assessed on the excess of assets over liabilities.hence, in this case, there is ample proof to show ..... was admitted that the south indian chit funds was in the name of his way, b. thamarakshy, for which proper books of accounts were maintained.after the finance business of south indian finance was started, various assets have been purchased in his name, in the name of his wife and in the name of his children. as on the date of .....
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