Court : Mumbai
Decided on : Aug-17-1991
Reported in : 1992(1)BomCR210; [1994]207ITR929(Bom)
..... joint venture. even for the assessment year 1950-51, the assessee had similarly claimed that it had paid half the profit of joint venture to 'r' for financing the transaction in the joint venture. though this claim of the assessee was initially allowed, on may 13, 1955, the officer issued notice to the assessee under section 34( ..... the joint venture and had claimed that half of the said profit, viz., rs. 87,937, was paid to one 'r' under an agreement dated october 7, 1948, for financing the transactions in the joint venture. despite this disclosure being made by the assessee, the income-tax officer brought to tax only rs. 87,937 as profit earned from the ..... with the assessee having failed to make a true and full disclosure of the material fact. 8. shri dastur's second contention is that the sanction accorded by the central board of direct taxes under section 151 of the 1961 act was mechanical and there was no application of mind in according the sanction to the impugned action by the .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-18-1991
Reported in : 1991LC18(Bombay); 1991(54)ELT16(Bom)
..... the amendments to section 2(f) and to tariff item no. 27 in the first schedule to the central excises and salt act, 1944 made by the finance act, 1980 and also tariff item 8313.11 in schedule to the central excise tariff act, 1985 to the extent to which it purports to authorise the levy of excise duty on the process of ..... lacquering and printing of aluminium containers, and also chapter note 2 at the beginning of chapter 83 of the schedule to the central excise tariff act ..... bench but the appeal was summarily dismissed. 5. to overcome the decision recorded by the court, the government of india decided to amend the provisions of the central excises and salt act and finance bill no. 99 of 1980 was introduced in the lok sabha on june 18, 1980 to give effect to the financial proposals of the .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-03-1991
Reported in : 1992(59)ELT382(Bom)
..... and in order to clarify the position, in the present petition also we hereby quote the above item no. 26a of the first schedule to the central excises & salt act, 1944 as duly amended by section 48 of the finance act, 1981 read with notification no. 32 of 1981 dated 1st march 1981. 'item no. 26a of the first schedule to the ..... rules, 1944 no additional duty could have been imposed or levied under the customs act, 1962. to complete chronology of events it may be mentioned that by section 48 of the finance act, 1981 item no. 26a of the first schedule to the central excises & salt act, 1944 came to be amended and a specific item no. (1b) came to be inserted covering ..... central excises and salt act, 1944 is as under :- 26a - copper and copper alloys containing not less than fifty per cent by weight of copper. (1) in any crude form .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-16-1991
Reported in : (1991)93BOMLR486; (1992)IILLJ408Bom; 1991(1)MhLj1204
..... section 14(1)(a) and (b) and section 28 for ready reference : '14. jurisdiction, power and authority of the central administrative tribunal. - save as otherwise expressly provided in this act, the central administrative tribunal shall exercise, on and from the appointed day, all the jurisdiction, powers and authority exercisable immediately before that day ..... to create administrative tribunals to adjudicate disputes and complaints not only with regard to conditions of service of the persons appointed and working under the central government or the state government or other authorities etc. but also the tribunals would hear and adjudicate matters relating to recruitment of persons appointed ..... sought the relief of appointment to the civil post of mechanical supervisor by a person selected by the regional selection board. in writ petitions nos. 2012 of 1991 and 2057 of 1991 is sought the relief of absorption in the regular civil posts of mustering assistants by persons employed on work charge .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jul-11-1991
Reported in : (1993)(45)LC285Tri(Mum.)bai
..... the appeal. see, in this connection, the observations of this court in respect of section 129 prior to substitution of chapter xv by the finance act, 1980 in navin chandra chhotelal v. central board of excise & customs the proviso however, gives power to the appellate authority to dispense with such deposit unconditionally or subject to such conditions ..... of the collector (appeals) no. hn-634/b-iii-181/86 dated 13.11.1986 rejecting the appellants' appeal for non fulfilment of section 35f of the central excises act. they were given an opportunity of hearing before the appeal was rejected by the collector (appeals). the present appeal is against the aforesaid order of the collector ..... its subsequent decision in jaipraksah (sic) d. mehta v. collector of customs air 1988 supreme court 2012 - 1988 (18) ecr 369 (sc) : ecr c 1248 sc, where the supreme court, while examining the provisions of section 129e of the customs act, (similar to those in section 35f of the cesa), has held in para 8 of the .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Apr-24-1991
Reported in : (1991)(55)ELT601Tri(Mum.)bai
..... ). on the question of limitation, he contended that the supreme court judgment, in the case of j.k. spinning & wvg. mills was in the context of section 51 of the finance act giving retrospective validity with regard to the levy and collection of duty on goods manufactured and captively consumed. since section 51 of the ..... finance act did not provide for specific time limit, the supreme court held that it should be read in conjunction with section 11a, mainly because of the fact that section 11a deals ..... (appeals) bearing no. skm-1923/89 b-ii dated 19-9-1989. the appellants are manufacturing p. or p. medicaments falling under chapter sub-heading no. 3003.19 of central excise tariff. they are working under the modvat scheme in respect of the inputs permitted under the scheme. the disputed input is aluminium foil, which they brought under modvat scheme .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Sep-18-1991
Reported in : (1992)LC374Tri(Mum.)bai
..... notwithstanding the amendment of rules 9 and 49 of the central excise rules, which was given retrospective effect by section 51 of the finance act, 1982, recoveries can be effected only subject to the provision of time limit under section 11a of the central excises act. the said decision of the supreme court was not ..... this bench rejected the contention of the revenue that modvat scheme, being a special scheme, is completely independent and not complementary to section 11a of the central excises act. the present reference applications are from the revenue against the aforesaid findings on point of law. the questions of law formulated are the following: ( ..... appeals from the department, the common issue was the question of applicability of period of limitation under section 11a of the central excises and salt act, 1944 - (hereinafter referred to as the "central excises act") in respect of demands issued, for recovery of modvat credits, which have been wrongly availed of, by invoking the .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-24-1991
Reported in : 1991(2)BomCR538; [1991(63)FLR111]; (1994)IIILLJ93Bom; 1991(1)MhLj289
..... 1(4) deals with voluntary coverage and the two conditions necessary for the attractability thereof are (i) it being made to appear to the central government that the provisions of the act should be made applicable to an establishment, which conclusion it can reach either upon an application made to it or otherwise that the employer and ..... effect. it was the lack of such a power which led to the amendments to section 1(4) under the employees' provident fund and miscellaneous provisions (amendment) act, 1988 (act no. xiii of 1988). the amendment came in on 2nd june 1988 and after the said amendment, section 1(4) reads thus:- 'notwithstanding anything contained in sub ..... to look after the office work which included attending to the remittance of contributions under the act, etc., the remittances had been made in due time, that he was engaged in attending to the factory work as also raising of finance from banks and that had the lapse been brought to his notice earlier, he would have .....
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