Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2003)78TTJ(Mum.)358
..... which could never have been intended by the legislature.the intention of the legislature is evident from the letter dt. 7th nov., 1978 vide no. e. no. 275/118a/77-ii(b) of the dy. secretary, ministry of finance, government of india, addressed to the government of sikkim. the relevant portion of this letter reads as under : "though the ..... letter of dy. secretary to the ministry of finance, government of india, in which the ministry of finance has clarified that in view of article 371f(n) of the constitution, for the purpose of indian it act, 1961, sikkim will have to be treated as outside india. he submitted that the purpose of chapter ix is to allow relief against double taxation. ..... prevalent prior to the merger of sikkim with india is maintained. this has been made clear by the dy. secretary of the ministry of finance, new delhi in his letter dt. the 7th nov., 1978. in para 3 of his letter he has mentioned that for the purpose of income-tax 'sikkim has to be treated outside india'. once .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(2)BomCR29; [2002(92)FLR1048]; (2002)IILLJ569Bom
..... provision of comprehensive, 'application for judicial review', under which remedies in both facilities became interchangeable.' at page 573 with the heading 'application for judicial review' in chapter 17, it is stated thus: 'all the remedies mentioned are then made inter changeable by being made available as an alternative or in addition to any of them ..... respect of which relief may be granted. this means that the judges candevelop the public as they think best. thatthey have done and are doing.' (see - theclosing chapter - by rt. hon lorddenning p. 122). 17. there, however, the prerogative writ of mandamus confined only to public authorities to compel performance of public duty. the ..... in respect of aurangabad factory and the said standing orders have been certified by the certifying officer as per provisions of section 5 of the act of 1946 way back in february 1978. standing orders no. 7(c) and standing order no. 8 which are relevant for the present purpose are produced herein below: '7(c .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(3)BomCR173; (2002)1BOMLR187; [2002]112CompCas507(Bom); 2002(1)MhLj617
..... enough to protect the general interests of the company. these observations have no application to the present petition for winding up which is instituted under 443(1)(e) of the act on the ground that the company is unable to pay its debt. reliance placed on the decision of hind overseas pvt. ltd. was thus clearly misconceived. the learned ..... are the force and content of the words themselves, just and equitable. in this context the supreme court referred to sections 396 and 397 of the act which are intended to act as safeguards against oppression in management and observed that the court may refuse to make order of winding up if it is of the opinion that some ..... 7. in the case of hind overseas pvt. limited the question that was raised before the supreme court related to the scope of section 433(f) of the companies act, and in particular whether the principles applicable in the case of dissolution of partnership could be invoked in the case of company. in that case a petition under section .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2002)(147)ELT478Tri(Mum.)bai
..... , sought to justify the decision of the commissioners on the point. the dr further argued that, such the retrospective amendment of section 3 of the central excise act by the finance act 2000, it became inescapable for 100% eous like the appellants to pay (towards duty of excise on their products cleared to dta) the sum of the basic ..... act, the 1957 act and the 1978 act on like goods manufactured in india during the relevant period. we have already read earlier in this orders the proviso to section 3(1) of the central excise act as it stood before the amendment under reference. after the amendment, made with effect from 11.5.1982 by section 92 of the finance act ..... eou at butibori is engaged in the manufacture of various kinds of yarns viz. all-wool yarn and poly-wool yarn falling under chapters 51 and 55 of the schedule to the central excise tariff act), and export thereof.2. 100% eous like the appellants' units at butibori-approved as 'hundred percent export-oriented undertakings's by .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(1)ALLMR720; (2002)2BOMLR513; 2002(1)MhLj724
..... 4. on being summoned, the petitioner tenant appeared and filed his written statement denying allegations made by the respondent landlady and contended that the notice dated 17th october, 1978 was not legal, and valid and pleaded that the suit premises were let out to the petitioner on a monthly rent of rs. 14/- inclusive of permitted increases ..... against him. alternatively, it was further contended that assuming but not admitting that the case of the petitioner that section 12(3)(b) of the bombay rent act was applicable then the petitioner tenant ought to have complied with conditions laid down in the said provision. the court cannot exercise discretion in favour of the ..... of section 11(3) are attracted. he contended that, the petitioner tenant, having failed to make any such application under section 11(3) of the bombay rent act within one month from the service of notice terminating tenancy, cannot be allowed to claim protection from the operation of section 12(3)(a) and, therefore, he .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(2)BomCR67
..... m. motwani v. albert sequeira, a.i.r. 1960 bom 18, wherein it was held that the jurisdiction conferred upon the small causes court under chapter vii the presidency small causes act, is a very special and limited jurisdiction entitling the parties to recover possession by a summary procedure. it was further held that there is nothing to ..... the lease deed shows that it was presented for registration in the office of the sub-registrar on 3-8-1972 and it was actually registered on 13-9-1978 i.e. after about six years. any way, in view of the fact that the lease deed has been registered, the defendants contention in this respect does ..... pay both the owner's and occupier shares at rates and taxes and other outgoings and impositions payable in respect thereof. thereafter, by west bengal amusement tax (amendments) act, 1949, entertainment tax was imposed on all free and complementary passes or tickets. the defendant lessee contended that such entertainment tax in respect of the free seats was .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(2)BomCR608; (2002)2BOMLR915; [2003]113CompCas466(Bom); 2002(2)MhLj322
..... in a court outside the state of gujarat could not be suspended by virtue of notification issued under section 3 of the act. the learned single judge, relying on the decision of the supreme court in r. d. v. finance co. pvt. ltd. v. shree vallabh glass works ltd., reported in : air1993sc2094 , held that the legislature could confer ..... the supreme court dealing with similar provisions of the m.p. sahayata upkram (vishesh upbandh) adhiniyam, 1978 which was enacted to give relief to sick undertakings. in that case, relief was given to the appellant therein under the said act and was extended from time to time by subsequent orders. the respondent, therein filed a summary suit in ..... in these undertakings and in the revival, if possible, of sick unit. it is to protect them and not to render them unemployed that such relief undertakings are financed by the state.'13. now coining to the facts of the present case, the receiver was appointed by the bombay high court when the notification was not issued .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2002)(79)ECC51
..... that the items produced by the appellant company would fall within entry 90.18 as the terminology suturing appliances has a broader compass than the terminology surgical appliances of chapter 30 of the excise tariff. as far as the decision in jain engineering (supra) is concerned, the facts show that the notification provided that the article specified ..... the provision in found applicable to him, full effect must be given to it. as observed by a constitution bench of this court in hansraj gordhandas v. h.h. dave (1978 (2) e.l.t. (j.350) (sc) = 1969 (2) s.c.r. 253) that such a notification has to be interpreted in the light of the ..... officer and therefore commissioner central excise, mumbai vi, is justified in invoking the extended period.9. any declaration made should be true declaration. oath defined in general clause act section 3(37) covers declaration and believing the said declaration made the appellants true the approval by the department was granted: case law: union of india v. haim .....
Tag this Judgment!Court : Mumbai
Reported in : (2002)76TTJ(Mumbai)531
..... on the decision of the bombay high court in the case of cit v. presidency co-op. housing society mumbai dated 22-2-1993 in it ref. no. 64 of 1978. the assessing officer has also relied on another decision of the tribunal dated 16-10-1987 in ita nos. 5314, 5315 & 5316/bom/1984 for the assessment years 1974-75 .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2002)81ITD212(Mum.)
..... the words 'does not deduct'. similarly, in sub-section (1a) in section 201, similar amendment has been brought with retrospective effect. as per the notice to clause 68 to the finance bill, 2001, it is clarified as under at (2001) 248 itr 145 (st): "it is proposed to clarify that provisions of ss. 201(1) and (1a) shall apply whether ..... cft v. u.k. vaidya (1995) 224 itr 186 (kar) and after taking into consideration the decision of madras high court in addl cit v. late a.k. lakshmi & ors. (1978) 113 itr 368 (mad) treated the assessee in default in respect of the short-deduction of tax at source under section 201(1). in regard to foreign tour expenses, the ..... any case, it should be a carefully weighed judgment. the estimate should in any case be based on bona me belief which implies accepting of something as true or actual acting in good faith. it is primarily a factual finding.10. in regard to interest-free loans to employees the ao has mentioned in his order that there were conflicting .....
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