Court : Mumbai
Reported in : 2005CriLJ1034; 2005(99)ECC654; 2005(179)ELT532(Bom)
..... expressions used in the statute. para 26 or the said manual plainly concedes that the offence under section 135(1)(ii) of the act is non-cognizable and bail able offence. in the light of the instructions issued by the finance ministry, it was not open to the respondents to argue to the contrary. in any case, ..... reasons, i have no hesitation in accepting the arguments of the petitioner-applicant that the offence under section 135(1)(ii) of the act is bail able. this view is also reinforced from the customs manual issued by the ministry of finance dated september 1, 2001 (1st edition), which is a contemporaneous exposition by the administrative authorities and ..... on the schemes of the provisions of the act read with the code, learned counsel for the petitioner-applicant submits that the conclusion that the offence under section 135(1)(ii) is bail able, is inescapable. reliance is also placed on the customs manual issued by the ministry of finance which also reinforces the stand taken on behalf .....
Tag this Judgment!Court : Mumbai
Reported in : 2005(3)ALLMR478; 2005(4)BomCR869; 2005(1)MhLj596
..... cannot bring a suit to enforce a right arising out of a contract falling within the ambit of section 69 of the partnership act. 'the supreme court reiterated this position in 1989 bank.j. 572 (s.c.) : 1989 mh.lj. 849, shreeram finance corporation v. yasin khan and others, it was held that since the persons suing namely, the current ..... a formal defect within the meaning of order 23, rule 1 of the code of civil procedure, 1908, as the suit was itself not maintainable and barred under section 69 of the act. the learned judge relied upon the judgment of a learned single judge of the orissa high court in khatunna v. ramsewak kashinath, : air1986ori1 , which is ..... partners as on the date of suit were not shown as partners in the register of firms. the suit was not maintainable in view of the provisions of section 69(2) of the partnership act. although the plaint was .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
..... below has been approved by the indian council of social science research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the income-tax act, 1961, subject to the following conditions : (i) that such funds collected by the foundation under this exemption shall be utilised exclusively for ..... paid to the corpus fund of the times research foundation as research expenditure under section 35(1)(iii) of the income-tax act." 18. notification under section 35(1)(iii) dated 31-10-1981 issued by the government of india, ministry of finance (department of revenue), new delhi, is provided at page 59 of the paper ..... contribution made to the times research foundation, an institution covered under section 35(1)(iii) of the income-tax act, 1961. we have already filed the necessary notification issued by the government of india, ministry of finance (department of revenue) approving the above institution under section 35(1)(iii)." 15. before the cit, the assessee's .....
Tag this Judgment!Court : Mumbai
..... the case of the petitioners is that in anticipation of the import of intellectual property services, they had applied for and obtained service tax registration under section 69 of the finance act 1994. the petitioners had made an application to the reserve bank for the remittance of funds abroad, for a proposed acquisition of the registration of ..... on by them. the assistant commissioner by an order dated 24 april 2007 rejected the refund claim of the petitioners holding that the petitioners had not furnished any documentary or concrete evidence as required under section 11 b (1) of the central excise act 1944 as made applicable to service tax to establish that the amount ..... 6. counsel appearing on behalf of the petitioners submitted that once the claim for refund has been allowed, the entitlement of the petitioners to interest under section 11 bb as applicable to service tax is statutory. the petitioners had as a matter of fact filed a certificate of the chartered accountant together with the .....
Tag this Judgment!Court : Mumbai Goa
..... consignments of naphtha and furnace oil in violation of conditions no. 5 and 8 of the warehousing license no. 02/05 dated 13/07/2005 issued under section 58 of the customs act, 1962. it is revealed that the time endorsed on the merchant overtime applications (mot) attended by these superintendents does not correspond with the time shown on ..... commissioners of customs (dc/ac) deliberately did not send the ex-bond bills of entry for post audit which is in gross contravention of the instruction of ministry of finance, department of revenue, vide file no. 473/291/88-cus-vii dated 03/10/1988. 11. it is further stated in the charge-sheet that in furtherance ..... 275/- was recovered from m/s. ganesh benzoplast limited towards arrears of the bonding supervision from 07/07/2005 to 07/08/2006 vide challan no. 210/25.09.2007 by customs department after the commencement of investigation by siib, custom house, marmagoa. 12. case of the petitioners is as follows: they are employees of the commissionerate of .....
Tag this Judgment!Court : Mumbai Goa
..... consignments of naphtha and furnace oil in violation of conditions no. 5 and 8 of the warehousing license no. 02/05 dated 13/07/2005 issued under section 58 of the customs act, 1962. it is revealed that the time endorsed on the merchant overtime applications (mot) attended by these superintendents does not correspond with the time shown on ..... commissioners of customs (dc/ac) deliberately did not send the ex-bond bills of entry for post audit which is in gross contravention of the instruction of ministry of finance, department of revenue, vide file no. 473/291/88-cus-vii dated 03/10/1988. 11. it is further stated in the charge-sheet that in furtherance ..... 275/- was recovered from m/s. ganesh benzoplast limited towards arrears of the bonding supervision from 07/07/2005 to 07/08/2006 vide challan no. 210/25.09.2007 by customs department after the commencement of investigation by siib, custom house, marmagoa. 12. case of the petitioners is as follows: they are employees of the commissionerate of .....
Tag this Judgment!Court : Mumbai
..... 6th march 2013. hence, after issuance of statutory demand notice dated 4th april 2013, respondent no.1 filed complaint under section 138 r/w. 141 of negotiable instruments act against accused no.1 - m/s. swajay finance private limited and its three directors, including managing director vinod kumar chaturvedi (accused no.2) the present petitioner and her ..... ., (2009) 10 scc 48; national small industries corporation limited vs. harmeet singh paintal and anr., (2010) 3 scc 330; n. rangachari vs. bharat sanchar nigam ltd., (2007) 5 scc 108, and so many of its earlier decisions and was pleased to summarize its conclusions as follows :- 33. we may summarize our conclusions as follows : (a) once ..... of the petitioner was accepted on the date as alleged by her. 30. the other two authorities of amit mohan inder mohan sharma vs. mamta agency and ors., 2007 (3) mh.l.j. 198, and pooja ravinder devidasani vs. state of maharashtra, manu/sc/1177/2014, are also relating to the facts of those particular .....
Tag this Judgment!Court : Mumbai
Reported in : 2005(1)ALLMR718
..... no. 1 is a company incorporated under the laws of australia. appellant no. 1 is a company incorporated under the companies act, 1956. appellant no. 2 is the chairman of appellant no. 1 and a director of saswad finance pvt. ltd. (respondent no. 2). appellant no. 3 is a director of appellant no. 1. respondent no. 2 ..... is a company incorporated under the companies act, 1956. respondent no. 3 is a company incorporated under the laws of australia.4. ..... conducts public training programmes for the said certifications and their auditors and personnel are qualified across a broad spectrum of competencies including medicine, hygiene, auditing, education, construction, finance and engineering.6. i will, for now, confine the narration of facts to the documents executed by and between the parties. they are not in dispute. the .....
Tag this Judgment!Court : Mumbai
..... and/or revaluation and after considering the present or future need, may amend the schedule by adding and/or omitting non-standards as provided under section 20 of the rte act and/or even otherwise. the state government and/or the local authorities and/or the appropriate government, therefore, are under obligation to take joint ..... provided that in case there is no finance commission in existence at the time of a particular reference, the central government may set up an alternative mechanism for the purpose of providing resources to the state government. ? 11. the relevant sections 19, 24 and 25 of the rte act, read with the schedule and the rules ..... or substantially financed by funds provided directly or indirectly by the appropriate government or by a local authority, shall ensure that vacancy of teacher in a school under its control shall not exceed ten per cent of the total sanctioned strength. ? 7. the relevant sections of meps act and the meps rules are as under section 2(7) .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2003)(155)ELT465Tri(Mum.)bai
..... , but an application under section 35c(2) filed by the applicant has to be looked into.11. the preliminary objection taken by the departmental representative is that the application is barred by limitation. the amendment made to the central excise act has been introduced by form of finance bill which culminated in passing of finance act some time in may, 2002 ..... in april, 2001. if we reckon six months from that date, it ends with 5^th october, 2001 when the amended act was never in force. can we make this type of interpretation of the finance act, 2002 so as to deprive those appellants whose appeals have been disposed of by the tribunal in 2001? in our view, ..... or the inputs would continue until the facility available thereto gets worked out or until those goods existed. in that background, this court held that by section 37 of the act, the authorities concerned cannot make a rule which could take away the said right on goods manufactured prior to the date specified in the concerned rule. .....
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