Court : Mumbai
Reported in : [1974]97ITR334(Bom)
Tulzapurkar, J.1. In this reference as many as 10 questions have been referred to this court for its opinion, some at the instance of the assessee and some at the instance of the department and the basic or primary facts out of which these several questions arise may be stated thus : There is a public limited company called the Amalgamated Electricity Co. Ltd., which carries on the business of supplying electrical energy, originally to Bulsar, Bhiwandi and Belgaum. On 1st April, l951, it took over two other electric supply companies known as Ajmer Electric Supply Co. Ltd. and Jalgaon Electric Supply Co. Ltd. under separate amalgamation agreements sanctioned by this court by two orders dated 20th July, 1951. Copies of the orders sanctioning the amalgamation together with agreements of amalgamation in the case of each have been annexed as annexure 'A' to the statement of the case. The Amalgamated Electricity Co. Ltd. also purchased the undertakings with all the assets minus certain asset...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2002)(147)ELT490Tri(Mum.)bai
2. This is an appeal filed by the department against the decision of the Commissioner of Central Excise and Customs (Appeals), Ahmedabad made in Order-in-Appeal No.581/97 made in filed No. (24-KDL) CUS/COMMR/(A)/AHD dated 8.10.1997 whereunder he had held that the order passed by the Assistant Commissioner of Custom, Kandla made in Order-in-Original No. KDL A.C./04/96 APPB. G.R.I dated 29.11.1996 confirming the duty short levied amounting to Rs.22,57,65,172/- demanded under show cause notice dated 30.10.1996 was wrong and allowed the appeal of the respondents.3. Respondents had been regularly importing heptene/nonene at Kandla.They were using these chemicals for manufacture of oxo chemicals at their factory. There was a dispute with regard to the classification as to whether heptene/nonene could be classified as "AIF/Motor Spirit" or "otherwise". According to the opinion of the Chief Chemist, C.R.C.L., New Delhi, if end use and flash point criteria are taken into consideration, then he...
Tag this Judgment!Court : Mumbai
Reported in : 2003(2)BomCR207; 2002(84)ECC46; 2002(142)ELT319(Bom)
V.C. Daga, J.1. This petition is directed against the circular issued by the Central Board of Excise and Customs (Board for short) dated 7-4-1998 and consequent show cause notice dated 10-8-1998 alleging therein that the Petitioner No. 1 M/s. Century Rayon has wilfully suppressed the fact of manufacture of 'Cinder' with an intention to evade payment of excise duty (duty for short) and evaded duty to the tune of Rs. 12,39,350/- and why the same be not recovered from them with penalty under Rule 209A of the Central Excise Rules, 1944 (Rules for short) framed under the Central Excises and Salt Act, 1944 (Act for short).FACTS IN BRIEF:The 1st petitioners herein are the Division of Century Textile Industries Ltd., a Company registered under the Indian Companies Act, 1956, engaged, inter alia, in the manufacture of excisable goods, having its factory, inter alia, at Shahad, Taluka - Kalyan, Dist. Thane. The 2nd petitioner is the Vice President (Finance) of the first Petitioner/Company.3. The...
Tag this Judgment!Court : Mumbai
Reported in : [2006]130CompCas295(Bom); [2006(106)FLR551]
N.A. Britto, J.1. This is a complainant's appeal against the acquittal of the accused.2. Shri V.S. Khatre who was the manager of the Employees' State Insurance Corporation filed a complaint under Section 85(a) of the Employees' State Insurance Act, 1948 ('the Act' for short), against accused No. 1 which, according to him was an establishment under the Act having been allotted Code No. 32-28-67 and against accused No. 2 who was director and occupier of the said establishment named M/s. Cortalim Shipyard and Engineers P. Ltd.3. The complaint was filed for the failure to pay the contributions for the wage periods of October, 1992, to May, 1993, which were payable in terms of regulations 31, 39, and 40 of the Employees' State Insurance (General) Regulations, 1950.4. The complaint was filed after the sanction was accorded by the Regional Director of the said Corporation.5. Although the sanction was obtained to prosecute the principal employer, i.e., A2 and the said establishment M/s. Cortal...
Tag this Judgment!Court : Mumbai
Reported in : (1878)ILR2Bom388
Michael Westropp, C.J.1. Mulji Nandlal, a Hindu of the Vania caste, died, on the 5th of January 1840, possessed of considerable moveable and immoveable property. The latter, with the single exception of a house and premises situate at Jambusir, in Guzerat, lay in the island of Bombay. He left no male issue, but his widow Sarasvatibai and his daughter Jethibai (called, in his will, Ben Jiethi) survived him. By that will, which was written in the Guzerathi language and character, and was dated the 2nd of January 1840, he appointed Gangadas Vizibhukandas and Trikamlal Avechuldas his executors. More translations than one of it have been put in evidence. We take the best of these translations as our guide to the contents of the will, namely, that made by our present chief translator, Mr. Flynn, on the 2nd September 1874. The appointment of Gangadas Vizbhukandas and Trikamlal Avechuldas as executors was made thus:2. 'To Shah Gangadas Vizbhukandas and Shah Trikamlal Avechuldas. Written by Sha...
Tag this Judgment!Court : Mumbai
Reported in : (1877)ILR2Bom19
Nanabhai Haridas, J.1. This is an appeal against a judgment of the District Judge of Thana The appellants (plaintiffs below) allege in their plaint that they and the respondents are fishermen; that, in accordance with the custom of their trade, they have been for years erecting their fishing stakes annually opposite to the village of Yerangal, at a distance of between two and three miles from the coast, those of the respondents being to the north of, and about 600 feet distant from, their own; that in the month of March 1872, the respondents, in addition to their customary stakes to the north, maliciously and wrongfully erected other fishing stakes to the south, at a distance of only 120 feet from those of the appellants, and that thereby they wrongfully disturbed the latter in the enjoyment of their right to fish, and unjustifiably prevented fish from getting into their nets, thus causing them considerable pecuniary loss. They, therefore, claim from the respondents Rs. 3,000 as damage...
Tag this Judgment!Court : Mumbai
Reported in : (1878)ILR2Bom148
Michael Westropp, C.J.1. On the 1st of May 1876 a warrant of arrest, under Section 201 of the old Civil Procedure Code (Act VIII of 1859), was issued against Ratansi Kalianji pursuant to a Judge's order of the 29th April 1876, upon an application for execution of a decree of the 27th April 1876. Ratansi Kalianji was arrested upon the 30th of October 1876, was brought before a Judge in Chamber on the 31st October 1876, and then finally committed by the Judge, 'until he (Ratansi Kalianji) satisfy the amount of the decree passed against (him) the said Ratansi Kalianji in the above suit.' Then followed in the same order the usual direction, under Section 278 of Act VIII of 1859, that the plaintiffs should pay to him subsistence allowance at the rate of 4 annas per diem, by monthly payments in advance. The receipts indorsed on the Judge's order by Mr. Lake, for the superintendent of the gaol, and by the sheriff, and the certificate of the latter, show that the detention of the prisoner Rata...
Tag this Judgment!Court : Mumbai
Reported in : (1883)ILR7Bom155
Scott, J.1. These two suits, arising out of the same causes of action and being between the same parties in the same interests, were tried together. In the first suit (No. 237 of 1877) the plaintiffs are the executors appointed by the will of Ramkuverbai alias Samkuverbai, widow of Ranchordas Canjee, and they claim from the defendant, Purmanandas, nephew and residuary legatee of the said Ranchordas Canjee, the sum of five thousand nine hundred and fifty rupees with interest. This sum of 5,950 rupees is due, they contend, to the deceased widow under the will of her husband, Ranchordas, who made provision for her by directing the payment of certain annual sums amounting to Rs. 950, and by also directing that Rs. 5,000 should be paid to her in case she performed a certain pilgrimage.2. Purmanandas, as plaintiff of the second suit (No. 556 of 1877) against the said executors, prayed:(1) That the will of Ranchordas be declared void; but this prayer was withdrawn at the hearing, in consequen...
Tag this Judgment!Court : Mumbai
Reported in : (1885)ILR9Bom1
Scott, J.1. [Scott, J.-Even supposing the proof of malice to be necessary, would it not Be enough for our procedure to state facts from which malice might be inferred. Would it be necessary to aver malice. Here the plaintiff had paid the debt, and yet was arrested.]2. Malice could not necessarily be inferred from such facts. A ~ mistake might have occurred, and, if so, here is no action. Malice need not be averred in words, but facts must be stated from which there can only be one inference. Otherwise malice must be expressly alleged. The Court will not infer it from the mere fact of arrest-Tebbutt v. Holt 1 Cr. & Kirw. 280, Moore v. Gardner 16 M.& W. 595 Medina v. Grove 10 Q.B. 152 Churchill v. Stggers 3 Ell. & Bl. 937 Phillips v. Naylor 4 H. & N. 565 Brasyer v. Maclean L.R. 6 P.C. 405 Huffer v. Allen L.R. 2 Ex. 15. These cases show that the mere fact of arrest after payment is not enough. The payment was not made to the first defendant himself, and the plaint does not allege that he ...
Tag this Judgment!Court : Mumbai
Reported in : (1885)ILR9Bom40
West, J.1. This is an application for transfer from the First Class Magistrate's Court at Karmala in the Sholapur-Bijapur District to the Court of one of the Presidency Magistrates of a complaint lodged by the wife of the petitioner against him for maintenance under Section 488 of the Code of Criminal Procedure.2. From the affidavit filed by the petitioner it appears that he is a resident of Bombay, having lived here for upwards of ten years with his wife the opponent. He allowed her to go to her parents at Karmala in 1882 and she has not since returned to Bombay.3. A rule nisi was granted by this Court calling upon the Opponent (the wife) to show cause why the proceedings in the matter before the First Class Magistrate at Karmala should not be quashed as having been held without jurisdiction, or, if jurisdiction were found to exist, why the inquiry should not be transferred to the Presidency Magistrate's Court at Bombay. The, rule has been argued at great length by the pleaders of the...
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