Court : Mumbai
Reported in : 2002(5)BomCR207; 2002LC798(Bombay); 2003(151)ELT23(Bom)
..... -paid or erroneously refunded beyond the period of six months, the proviso to section 11a not being applicable in the present case. thus, although section 51 of the finance act, 1982 has given retrospective effect to the amendments of rules 9 and 49, yet it must be subject to the provision of section 11a of the ..... with the controversy raised in these two petitions.4. bajaj auto limited manufactures two wheeled and three wheeled motor vehicles ('goods' for short) falling under chapter 87 of the central excise tariff act, 1985 and has factories in pune and aurangabad. the company sells its goods all over india at the factory gate to over 200 dealers without any commission ..... in the case of gem cables and conductors ltd. v. collector of customs, reported in : 1994(72)elt848(mad) and submitted that since the notice under section 11d is issued beyond the period of 6 months prescribed under section 11a of the act, the same is barred by limitation. it is not necessary for us to go into these aspects .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(111)BomLR3475
..... and lands of petitioners were not reserved for any purpose. it is stated that as land was being acquired for private purpose, provisions of chapter vii of the land acquisition act were only relevant and those provisions along with the rules framed under section 5a of the state government have not been satisfied in the present ..... report has been forwarded on 9.7.2007. senior advocate dessai has relied upon srinivasa cooperative house building society ltd. v. madam gurumurthy sastry and ors. reported at : (1994) 4 scc 675; state of punjab and anr. v. gurdial singh and ors. reported at : (1980) 2 scc 471; general government servants cooperative housing society ltd. ..... policy of the state government and as it is public purpose which results in generation of more employment, earning of foreign exchange, acquisition under chapter ii of the land acquisition act is permissible. he points out that the road proposed is public road and merely because the company will be using it, that does not .....
Tag this Judgment!Court : Mumbai
Reported in : (2002)104BOMLR450
..... iii) that the authority to remove the accused/ appellant was given to ee/acpo/ee (stores)/acos or equivalent and above. further regulation 5 in chapter-1 provides as below:no authority other than the competent authority prescribed under these regulations shall exercise or delegate powers under these regulations without general or specific ..... competent authority to exercise the powers delegated to the competent authority when exigencies of the situation so warrant. when the authority higher than the competent authority acts accordingly, it shall be to the exclusion of the competent authority.15. it will be clear from the aforesaid regulation that as per regulation5 powers ..... as prescribed in (2) of the statement below service regulation 91 according to the gravity of the misconduct.regulation 91 is about punishment for minor lapses and acts of misconduct and, at sr. no. 2 under punishment column different punishments are prescribed which include removal from service at (f) and; dismissal at (g .....
Tag this Judgment!Court : Mumbai
Reported in : 2003BomCR(Cri)103; 2002CriLJ3611; 2002(4)MhLj293
..... therefore, he had to arrange for finance by borrowing from others. it is also his further allegation that he paid a substantial sum of rs. 22,12,000/- in cash, and thus a total sum of ..... by petitioner feigning afterwards as a typing error in petitioners' copy. it is specifically contended in the complaint filed before the magistrate (c. c. no. 429/94) in july 1994 that the contract was struck with the petitioner for rs. 35 lakhs and pursuant to that respondent paid a sum of rs. 7,00,000/-. he had no money and ..... senior police officers to be not involving any criminal offence, that also without taking permission which itself was violation of the direction of the director general of police and further act of resealing the 44 shops even during the pendency of discharge application before the magistrate, without taking orders from any court are instances which in my view, are sufficient .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2003)86ITD791(Mum.)
..... making it the agent of merrill lynch but that was an opinion which they had and since under section 195(1), as it stands after the amendment made by the finance act, 1987, w.e.f. 1st june, 1987, the assessee-company was more than a "statutory agent" under section 163, the position was "a fortiori". the ..... it was finally argued, 'exploded" the "purchase and resale" theory. dsp was registered as a merchant banker of category-i under regulation 3(2)(a)(i) of chapter-ii of the sebi rules, 1992 (securities and exchange board of india), which made it an indian merchant banker who cannot buy or sell gdrs. our attention was ..... the subscription agreement is, inter alia, with merrill lynch international ltd. and not with merrill lynch asia pacific region, hongkong. the managers' agreement dt. 9th nov., 1994 also refers to merrill lynch international ltd. and the complete london address is given therein. apparently merrill lynch international ltd. of uk negotiated with the assessee-company through its .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(4)ALLMR807; (2002)104BOMLR561
..... jatis), nomadic tribes, other backward classes or special backward category for verification of the caste certificate and to perform the function of scrutiny committee under this act;6. verification of caste certificate by scrutiny committee.- (1) the government shall constitute by notification in the official gazette, one or more scrutiny committee(s ..... tribes, denotified tribes (vimukta jatis), nomadic tribes, other backward classes and special backward category and for matters connected therewith or incidental thereto. the said act was published after having received the assent of the president in the maharashtra government gazette on 23rd may, 2001, the state government issued a notification ..... section 16 of the corporations act. section 16(2a) of the corporations act provides a bar to entertain any dispute in respect of an election except by way of an election petition and this provision has been added after the 74th amendment to the constitution incorporating chapter ix a. when a special .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2003)84ITD320(Mum.)
..... the penalty levied is 100 per cent of the money borrowed in cash. therefore, the provision should be interpreted very strictly. (e) that section 269ss was inserted by the finance act, 1984. the scope and effect of section 269ss was explained in the circular no. 387, dt. 6th july, 1984. in the above circular, it is mentioned that ..... portion of the above section, which is applicable to the issue under appeal before us reads as under : "275(1) no. order imposing a penalty under this chapter shall be passed : (c) in any other case, after the expiry of the financial year in which the proceedings, in the course of which action for the ..... learned departmental representative on the other hand, submitted that the penalty was validly levied within the period of limitation. he contended that the letter, dt. 21st feb., 1994, was only for enquiry during the assessment proceedings. no penalty proceedings were initiated by the above letter. the penalty proceedings were for the first time initiated in the .....
Tag this Judgment!Court : Mumbai
Reported in : (2002)76TTJ(Mumbai)969
..... of the assessee, from any other business or under other heads of income in accordance with the normal provisions of the income tax act. accordingly, all deductions under chapter vi-a and rebate under chapter viii will be available to the assessee, if the conditions therein are fulfilled. the scheme is optional. a system of rebuttal has ..... grievance of the assessee was in respect of rejection of the books of account and estimation of income by invoking the provisions of section 44ae of income tax act. the facts in brief were that the appellant was asked to produce the books of account and for that number of opportunities were granted by the assessing officer ..... regular assessment under section 143(3). this amendment takes effect from 1-4-1994, and will, accordingly, apply in relation to assessment year 1994-95 and subsequent years. the assessment year under appeal is assessment year 1996-97. from the provisions of the act it is thus clear that the assessee has to substantiate his income with .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2003)86ITD714(Mum.)
..... only to authors, playwrights, artists, musicians and actors. the purpose of this section has been elaborated in circular no. 22, dated 17th april,1969 as follows: the finance act,1969 has inserted a new section 80rr with effect from 1 april,1970, under which a resident individual being an author, playwright, artist, musician or actor who derives income ..... the proviso to section 80rr cannot be on the same footing as in other cases referred to by the assessee, and which find mention in other section of chapter vi-a. the assessing officer further observed that if the legislature's intention was that the certificate under section 80rr could be filed any time till the ..... the learned counsel that shri bhogle falls in the category of playwright, producer and director also does not appear to be logical. in circular no. 67, dated 3-1-1994, the terms 'playwright', 'director' and 'producer' have been used in connection with a film, shri bhogle cannot be considered as a playwright. he also cannot be .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(3)ALLMR625; 2003(1)BomCR401
..... in class i services of the central government or a state government or an undertaking or an institution fully or partially financed by them; and (a) whose income from salary is rupees ten thousand or more per mensum, and (b) ..... claims of social status and more so because of the constitutional guarantees provided under articles 15 and 16 as well as chapters ix and ixa have great relevance for the welfare of the citizens belonging to the obcs. the representatives of the ..... the circle in the letter ^^o**based on this decision the government of maharashtra issued resolution on 23rd march, 1994 and notified vanjari caste as nomadic tribe. 43. the learned counsel representing all the respective parties before us as well ..... -2001, we need to elaborate our reasoning for judicial review of the recommendations of the obc commission which were purportedly acted upon while issuing the said government resolution adding 28 more castes in the socially and economically backward classes. admittedly, nirali .....
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