Court : Mumbai
Reported in : [1974]97ITR334(Bom)
..... and section 4 of the income-tax (amendment) act, 1972 (act no. 41 of 1972), makes the insertion of the amended provision operative with retrospective effect from the assessment year commencing from 1st day of april, 1957, and onwards. section 4 runs as follows : '4. nothing contained in the indian income-tax act, 1922 (11 of 1922), shall be deemed ..... that electric machinery in clause e should be read as excluding from its scope overhead cables and wires. the use of the expression 'electric plant, machinery, boilers' in clause e appears to have been made in a comprehensive sense so as to include parts of the plants as well as electric machinery. clause e ..... will have to be considered under entry iii (3) e of rule 8 which entry runs as follows : 'e. - electric supply undertakings - (i) electric plant, machinery, boilers. (ii) hydro-electric concerns - hydraulic works, pipe lines and sluices (n.e.s.a.)' 32. having regard to the classification and sub-classification made under rule 8 under .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Reported in : (2002)(147)ELT490Tri(Mum.)bai
..... 1450 is concerned that was the case under drugs act, 1940 as amended by drugs and cosmetics amendment act, 1944. in our view the scheme of the said act is different from the scheme of the customs act.the customs act is a revenue earning legislation viz. taxing statute whereas drug act is a regulatory act. hence the decision in the said case may not ..... have refused to purchase saying that the products are not suitable for blending into any of their finished products. therefore, they are using as fuel in their boiler. the party vide their no.112/20/c/3000 dated 10.3.92 has given details about chemistry of the raw naptha. they have attached a schematically ..... is that the end product should be used for manufacture of fertilisers and petrochemicals. he further stated that in view of judgment of the supreme court in indian aluminium co. case reported in 55 elt 454 for taking benefits of exemption notification whatever conditions have been mentioned in notification they have to be complied with .....
Tag this Judgment!Court : Mumbai
Reported in : 2003(2)BomCR207; 2002(84)ECC46; 2002(142)ELT319(Bom)
..... 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 petitioners have coal fired boiler for generating steam in their ..... of duty. notwithstanding the view of the tribunal that cinder obtained by burning coal in boiler did not constitute manufacture, by subsequent another notification bearing no. 11/96, dated 23rd july, 1996, earlier notification came to be amended and the exemption granted to cinder came to be withdrawn. the board again issued ..... and violative of article 14 of the constitution of india.the arguments:10. the learned counsel for the petitioners submitted that cinder by burning coal in boilers during the process of manufacture of excisable goods did not constitute manufacture or production of excisable commodity. sine qua non for levy of duty of excise .....
Tag this Judgment!Court : Mumbai
Reported in : [2006]130CompCas295(Bom); [2006(106)FLR551]
..... of directors of the company more vigilant and responsive to the need to carry out various obligations and duties under the act, particularly in regard to the safety and welfare of the workers. proviso (ii) was introduced by the amending act, couched in a mandatory form : 'any one of the directors shall be deemed to be the occupier'--keeping ..... of the company. all of them were prosecuted as principal employers of a1 company.21. in the case of j.k. industries ltd. v. chief inspector of factories and boilers : (1997)illj722sc : [1997] 88 comp cas 285, the supreme court stated that there is a vast difference between a person having ultimate control of the affairs of ..... employers', being occupiers of the factory and were liable to be prosecuted for the offence of criminal breach of trust under explanation 2 to section 405 of the indian penal code, for their failure to deposit the amount deducted by them as principal employers, from the wages of the employees.17. that was an authority for the .....
Tag this Judgment!Court : Mumbai
Reported in : (1878)ILR2Bom388
..... she in her evidence admits, performed the funeral ceremonies of gangadas mulchand bapubhai died before the plaint in this suit was filed. the plaint was further amended in november 1871 by adding bhaishet trikamlal, jaikisandas gangadas, kasibai, wife of vithuldas jaganath, and divalibai, wife of jethabhai khushaldas, as defendants, and in april ..... his plaint in the present suit against mankuvarbai as widow and executrix of gangadas, who was surviving executor of mulji nandlal. the plaint was in april 1871, amended by adding as a plaintiff kasidas mulchand, who is son of mulchand bapubhai, (plaintiff lallubhai's brother) who survived gangadas, and at mankuvarbai's request, as ..... ,' which occurs in the english statute 3 & 4 william iv, e. 27, section 25, is not to be found in this indian enactment. cases collected in mr. thomson's useful book upon act xiv of 1859 show that section 2 has been applied to trusts other than express trusts. there have been subsequent unreported (we believe) .....
Tag this Judgment!Court : Mumbai
Reported in : (1877)ILR2Bom19
..... continued: 'though text writers have used the terms communem piscariam and communiam piscarice indifferently, a common fishery extends to all mankind. the defendant should have leave to amend by introducing the word of.' blackstone (2 blackstone's com., p. 39) and others have treated a free fishery as identical with an exclusive right of ..... undas. in publica munera veni.21. grotius addressed his 'mare liberum' ad principes populosque liberos orbis christiani against the portuguese claim to a monopoly of the indian seas, and denied that alleged primary discovery, the grant of the pope (alexander vi), or any other pretence could confer upon the portuguese a good title ..... getting into their nets, thus causing them considerable pecuniary loss. they, therefore, claim from the respondents rs. 3,000 as damages in respect of such their act, and also pray for a perpetual injunction to restrain the latter from repeating it.2. in their written statement the respondents (defendants below) urge that the .....
Tag this Judgment!Court : Mumbai
Reported in : (1878)ILR2Bom148
..... litigation, and neither affected nor took away any right, which circumstance, with respect to the enactments there concerned, was especially noted by lord justice giffard.17. the mercantile law amendment act, 1856 (19 and 20 vic., chap. 97, sec.), enacts that 'no writ of fieri facias or other writ of execution and no writ of attachment against the goods ..... tendered the amount directed to be levied, or unless he was released by virtue of the provision of the statute 11 and 12 vic. chap. 21, the indian insolvent act, and that if he failed to obtain his release in one of those modes, or unless he was discharged under the written order of the judgment-creditor's ..... any such right as that contended for by mr. inverarity. he can only work out his decree and obtain execution under it in the mode prescribed by the indian legislature,--a mode which differs greatly from that adopted for centuries and until a comparatively recent period in england.70. to describe the power which the execution-creditor .....
Tag this Judgment!Court : Mumbai
Reported in : (1883)ILR7Bom155
..... of the suit, are to be found collected in mr. broughton's commentary on the act of 1877. but they may be summed up in the following rule enunciated ..... be an exceptional decision, on the special ground that the refusal of the amendment and a dismissal of the appeal, would have enabled the defendant to have raised the defence of statute of limitation to the second suit.17. the cases in the indian reports, in which amendments have been disallowed on the ground that they would alter the entire nature ..... is clearly not so extensive as that given by the judicature act.13. but a review of the cases in england shows that the parties are not allowed even there to raise by amendment an entirely new case. thus in newby v. sharpe 8 ch. div. 39 an amendment converting a claim on the footing of a subsisting lease into .....
Tag this Judgment!Court : Mumbai
Reported in : (1885)ILR9Bom1
..... to his person. he has become insolvent, since his arrest, and his cause of actions if any, arising out of damage to his estate has passed to the official assignee-indian insolvent act 11 and 12 vie., c.21 section 7; griffiths on bankruptcy, vol. i, p. 302. as to damage to the person, it must be very small, as ..... done immediately. thus the imprisonment lasted only a few minutes, as appears from the correspondence. the mistake was discovered, end the money repaid the following day.10. the amended plaint further states that the third defendant, as cashier of the court, had certified to the defendant pearse's agent the non-payment of the decree; and that the ..... place under a warrant of the court issued in the regular manner. that being so, and the court being one of competent jurisdiction, i am of opinion that the amended plaint, taken as a whole, must be rejected. the imprisonment set forth is justified by the other facts it discloses. as regards pearse, therefore, no sufficient ground of .....
Tag this Judgment!Court : Mumbai
Reported in : (1885)ILR9Bom40
..... jurisdiction of the justices within a certain local area so far as the persons against whom they were authorised to pass, orders for maintenance may be compared the poor law amendment act (7 and 8 vic., c. 101) which gives power to the mother of a bastard to apply for a summons to the putative father of a child for ..... of persons against whom any coercive order is sought.15. the state of the law in england referred to in the foregoing observations must have been familiar to the indian legislature when the code of criminal procedure was passed. turning to section 12 of the code we find the local jurisdiction of the subordinate magistrates including the first class ..... they had their residence to treat the neglecting persons as incorrigible rogues or vagabonds and deal with them as such under the statute.10. provisions were made by gilbert's act (statute 22 geo. iii, c. 83 section 31) for the prosecution of idle persons neglecting to provide for their families; but the power to prosecute them was .....
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