Court : Mumbai
Reported in : 1982(10)ELT145(Bom)
..... rules, and in accordance with this application, the requisite permission was granted from time to time.3. on march, 17, 1972, by finance act of 1972 tariff item 18e was introduced in the first schedule to the central excise act and by this item duty was levied on 'yarns of all sorts not elsewhere specified'. after the tariff item 18e was introduced, the ..... . ... ... now it is well settled as a result of several decisions of this court, the latest being the decision given on 9th may, 1980 in civil appeal no. 2398 of 1978, dy. commr. of sales tax v. pio food packers : (reported in : 1980(6)elt343(sc) ), that the test for determining whether manufacture can be said to have taken place ..... learned counsel also pointed out that the division bench of gujarat high court has taken a contrary view to that of the delhi high court in the decision reported in 1978 e l t 618 in the case of maneklal harilal spg. and mfg. co. ltd. ahmedabad v. union of india and others. in my judgment, it is not necessary .....
Tag this Judgment!Court : Mumbai
Reported in : 1982(10)ELT135(Bom)
..... appellate collector of customs, but that ended in dismissal by an order dated may 24, 1976 and the revision application filed before the government of india, ministry of finance, met with the same fate by order dated december 14, 1977. these orders are under challenge in this petition filed under article 226 of the constitution of india ..... , shri hidaytullah urged that imposition of penalty would cause an irreparable hardship to the petitioners and, therefore, the same should be set aside as the petitioners did not act malafide at any stage. the assistant collector had imposed the penalty of rs. 200/- and the fine of rs. 400/- on the petitioners, while the appellate authority ..... some products were manufactured at worli.3. in or about may 1971, tariff item no. 59 was introduced in the first schedule of the central excises and salt act, 1944 and excise duty was levied on 'electric insulation tapes'. on june 19, 1971, the collector of bombay issued a trade notice bearing no. 110 stating therein .....
Tag this Judgment!Court : Mumbai
Reported in : (1982)26CTR(Bom)286; [1983]142ITR402(Bom); [1982]8TAXMAN283(Bom)
..... fair; market value of the property exceeds that apparent consideration therefor by more than fifteen per cent. of such apparent consideration. (2) in any proceedings under this chapter in respect of any immovable property, - (a) where the fair; marker value of such property exceeds the apparent consideration therefore by more than twenty-five percent. ..... on an earlier date. the gravamen of the attack is that the competent authority can exercise the powers under this chapter provided the transfer was effected subsequent to the enactment of chap. xx-a of the act. it was urged that the conveyance in the present case having been executed on november 7, 1972, the ..... ' has been defined under s. 269a(f) as the instrument of transfer registered under the registration act.5. after the registration of the document on september 21, 1977, the competent authority served a show-cause notice dated june 26, 1978, on the petitioner and other persons who were in occupation of the property. they notice, inter .....
Tag this Judgment!Court : Mumbai
Reported in : (1982)84BOMLR274; 1983(14)ELT2238(Bom)
..... for. by a notification no. 171/69-c.e., dated june 21, 1969 the self-removal procedure prescribed under chapter vii-a of the central excise rules, 1944, was made applicable to manufacturers of cigarettes. under this procedure the concerned ..... . by a notice dated march 13, 1975 given by the joint secretary to the government of india ministry of finance, the central government called upon the petitioners to show cause why the said order of the appellate collector should not ..... the department's appeal. in atic industries ltd. v. h. h. dave, asst. collector of central excise and others, : 1978(2)elt444(sc) , the supreme court, allowing the appeal and reversing the decision of the gujarat high court referred to earlier, ..... appeals and representations to higher authorities took time, the time spent in pursuing these remedies, though not excludable under the limitation act, might ordinarily be taken as a good explanation for approaching the supreme court under article 32 of the constitution. on the .....
Tag this Judgment!Court : Mumbai
Reported in : 1982(1)BomCR126; (1982)84BOMLR109
..... criminal procedure code, shall be applicable to the present proceedings even if it is held that the complaint was filed after the expiry of the period of limitation. chapter 36 has been introduced for the first time in the code of criminal procedure. the question of delay in filing the complaint may be a circumstance ..... petitioner-complainant called the meeting of the standing committee and the respondent was requested to appear before the standing committee meeting to be held on september 27, 1978. the respondent appeared before the standing committee but could not satisfy the members of the standing committee, so as not to take legal steps against the ..... of the code of criminal procedure. the offence alleged to have been committed by the respondents is under special statute namely the maharashtra municipalities act, 1965. the maharashtra municipalities act, 1965, does not deal with the exclusion of the period of limitation or restrict or prohibits a court to entertain an application or take .....
Tag this Judgment!Court : Mumbai
Reported in : 1982(1)BomCR197
..... before the court. on an exhaustive review of the same, we have come to the conclusion that the respondent did perform administrative duties under chapter v-a of the act and thus acquired administrative experience.23. admittedly the respondent had seven years' experience in a responsible position, that is the position of the ..... deputy municipal commissioner, hereinafter referred to as 'the dmc'.3. the respondent preferred an appeal to the supreme court, being civil appeal no. 1954 of 1978, which was allowed by the supreme court by its judgment and order dated 13th of february, 1980. while so allowing the appeal, the supreme court pointed ..... the fourth respondent as 'the respondent'. the other respondents will be referred to , whenever necessary, by their appropriate character.2. on 5th of april, 1978 the maharashtra public service commission issued a notification inviting applications for the post of a deputy municipal commissioner in the municipal superior service of the corporation. in that .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1982Bom254; (1982)84BOMLR48
..... of s. 61 by the education committee. provided that, where the previous approval of the standing committee is sought by the commissioner for any contract for the purposes of chapter ix of x, the standing committee shall consider and dispose of the proposal made by the commissioner in that behalf, within fifteen days from date on which the item ..... commissioner within a period of fifteen days.14. the proviso itself was introduced in s. 69 by an amendment in 1978 by act no. 34 of 1973. the original bill which deals with several amendments of the bombay municipal corporation act dealt with this amendment in the form of an addition of a proviso to s. 69. cl (c) in ..... and under the proviso approval of the standing committee is sought by the commissioner for any contract for the purposes of chapter is or x and there is no dispute that the present contract is covered by chapter x - it is obligatory on the standing committee to 'consider and dispose of the proposal made by the commissioner within .....
Tag this Judgment!Court : Mumbai
Reported in : 1982(10)ELT237(Bom)
..... valorem.and chimneys for lamps andlanterns.(4) other glassware including thirty per cent ad valorem.'tableware.-----------------------------------------------------------------------this entry 23a was amended by the finance bill with effect from 1-3-1979 and amended entry no. 23a ran and continuous to run as follows :------------------------------------------------------------------------'tariff rate of ..... 1967]2scr720 the question was whether the item 'coal' under entry i of part iii of second schedule to madhya pradesh general sales tax act, 1958 included charcoal or not and this court observed thus : 'now, there can be no dispute that while coal is technically understood ..... under tariff item no. 34-a'.3. it appears, however, that the department had a second look at the provisions of the act and while doing so their attention landed upon entry no. 23a of the tariff. the entry originally stood as follows :-------------------------------------------------------------------------'23a. glass .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (1982)1ITD696(Mum.)
..... the decision of the hon'ble karnataka high court in the case of cit v. executors of the estate of late h.h.rajkuverba dowager maharani saheb of gondal [1978] 115 itr 301, and that of the tribunal in it appeal no. 204 (bom.) of 1979 for the assessment year 1974-75 dated 2-6-1980.on the ..... the provision. if, therefore, the ito during the pendency of the proceedings has omitted to take notice of facts attracting penalty under section 271(i)(a) of the act which ultimately ended in an order of assessment, the order would be erroneous and the commissioner would be entitled to exercise the jurisdiction conferred on him under section 263 ..... income and tax but various other things which fall within the scheme of chapter xiv of the it act, 1961, which talks of procedure of assessment. when section 271 of the act talks of 'proceedings pending' it includes the proceedings for assessment within the scheme of chapter xiv of the act, and the proceedings of the assessment under the scheme of the law .....
Tag this Judgment!Court : Mumbai
Reported in : 1983(14)ELT2130(Bom)
..... v. seth bros. : [1969]74itr836(sc) . it was further argued that no such power in respect of seizure of documents exists under the excise act and central excise rules, which in its chapter xi expressly deals with entry, search, seizure and investigation in respect of goods which appear to be contraband but not with seizure of documents and besides, ..... cases'. the power of search and seizure is a power of the state for protection of social security, as held in m. p. sharma v. satish chandra, : 1978(2)elt287(sc) . searches and seizures pertain to the procedure related to the investigation and detention of offences and therefore, by its very nature, the exercise of such power ..... sc) and durga prasad v. gomes air 1966 s.c. 1209 and further that the judgment of the supreme court in new central jute mills v. assistant collector : 1978(2)elt393(sc) entirely displaces the view taken by the bombay high court in the prakash cotton mills case.i am unable to understand in what manner the above authorities .....
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