Court : Mumbai
Decided on : Jul-05-1977
Reported in : [1980]124ITR488(Bom)
Kantawala, C.J.1. At the instance of the revenue the following question is referred to us for our determination : 'Whether, on the facts and in the circumstances of the case, the claim of the assessee for exemption under section 4(3)(i) of the Indian Income-tax Act, 1922, for the assessment years 1958-59 to 1961-62 and under section 11(1) of the Income-tax Act, 1961, for the assessment years 1962-63 and 1963-64 with reference to the income from a business carried on by the trust in which certain processes held under trust are exploited is proper ?' 2. The relevant previous years for the assessment years in question are calendar years 1957, 1958, 1959, 1960, 1961 and 1962. M. A. Chaudary had obtained certain patents in respects of certain inventions made by him. He also held 45 shares of Rs. 10 each in M/s. Millers Ltd. On July 12, 1955, M. A. Chaudary created a trust in respect of the shares, patents, inventions and designs and other properties referred to therein for the objects there...
Tag this Judgment!Court : Mumbai
Decided on : Aug-22-1977
Reported in : (1978)80BOMLR73
S.K. Desai, J.1. This is a pure infringement action instituted by the plaintiff company, which is the proprietor of Trade Mark No, 214336 in Class 5 which consists of the word 'BUTACORTINDON' registered in respect of medical and pharmaceutical preparations as of March 16, 1963. The defendants are a firm which also is a manufacturer of pharmaceutical preparations and have been the proprietors of Trade Mark No. 224322 consisting of the word 'BUTACORT' registered in Class 5 in respect of the pharmaceutical preparation for sale to the hospitals of the Government of Gujarat. This was pursuant to an order of the Deputy Registrar of Trade Marks dated September 12, 1967. In the suit the plaintiffs complain of the defendants' efforts to sell their pharmaceutical preparation under the trade mark BUTACORT to persons other than the hospitals of the Government of Gujarat. It is submitted that such action amounts to an infringement of the plaintiffs' registered trade mark No. 214336. According to th...
Tag this Judgment!Court : Mumbai
Decided on : Mar-22-1977
Reported in : (1977)6CTR(Bom)550; [1977]39STC452(Bom)
Kania, J.1. This is a reference under section 61(1) of the Bombay Sales Tax Act, 1959 (hereinafter referred to as 'the said Act'). The question referred to us for our determination is as follows : 'Whether, on a proper interpretation of entry 56 of Schedule C to the Act and upon consideration of the data about motorised elevator mobile copper roller storage racks, the article is covered by entry 56 of Schedule C to the Bombay Sales Tax Act, 1959 ?' 2. As will be clear from our judgment, this question arises from a decision of the Tribunal which deals with the assessment of the applicant-assessed for the period from 1st November, 1969, to 31st October, 1970, and also with the determination made by the Commissioner of Sales Tax on 3rd October, 1974, on an undated application under section 52 of the said Act made by the applicant which was received in the office of the Commissioner on 1st January, 1974. Entry 56 of Schedule C to the said Act has been amended with effect from 11th May, 197...
Tag this Judgment!Court : Mumbai
Decided on : Jul-14-1977
Reported in : AIR1978Bom119; (1977)79BOMLR499
Tulzapurkar, Ag. C.J.1. These petitions raise common questions as to constitutional validity of the Maharashtra Private Forests (Acquisition) Act, 1975, being Act No. 29 of 1975, as amended by Act No. 72 of 1975. The constitutional validity of the said Act has been mainly challenged on three grounds: (a) that the State Legislature of Maharashtra lacks legislative competence to enact the measure, particularly Section 3 thereof, to the extent to which it purports to vest in the State Government the 'forest produce' while acquiring all private forests in the State, (b) that the said enactment, particularly Sections 3 and 5 thereof, contravene the freedom of trade, commerce and intercourse guaranteed under Article 301 of the Constitution and (c) that the enactment, particularly Section 3 thereof, which purports to acquire not merely of mines and minerals, major as well as minor but also mining leases, licences and other rights in mines and minerals conflicts with and trenches upon the occu...
Tag this Judgment!Court : Mumbai
Decided on : Apr-22-1977
Reported in : (1977)79BOMLR633; 1977MhLJ587
Chandurkar, J.1. There are several petitions pending in this Court filed by litigants under Article 226 of the Constitution of India as it originally stood before the Constitution of India was amended by the Constitution (Forty-second Amendment) Act, 1976, and the one question which now faces not only the litigants and the counsel but also the Court is, what is the extent of the impact of the newly introduced provisions in Articles 131A, 226, 226A and 228A of the Constitution of India read with the provisions of Section 58 of the Constitution (Forty-second Amendment) Act, 1976 hereinafter referred to as 'The Amending Act'. These thirteen petitions are, therefore, placed before this Full Bench as they raise certain questions which needed early authoritative determination and which were representative of some of the questions which arise in almost all pending matters under Article 226 of the Constitution of India including matters in which interim orders have been made by this Court, the...
Tag this Judgment!Court : Mumbai
Decided on : Sep-23-1977
Reported in : (1978)80BOMLR495
Dighe, J.1. This Revision Application raises a question of International Law, regarding the scope and extent in India, of the application of the principle of sovereign immunity.2. The State of Maharashtra, represented by Labour Enforcement Officer (Central)-I, Government of India, Department of Labour and Employment, Bombay, filed a complaint against M/s. Czechoslovak Airlines, as accused No. 1 and its General Manager, Mr. M. Vopravil, as accused No. 2, under Rule 21 of the Payment of Wages. (Air Transport Services) Rules, 1968, for non-maintenance of Muster Roll at the Establishment and Wages Register at the Establishment, as required by the Rules. Even before service of the summons, the accused No. 2 appeared before the learned Chief Metropolitan Magistrate, taking cognizance of the complaint and gave an application asserting that Czechoslovak Airlines is a State owned enterprise of the sovereign State of Czechoslovakia, the Government of Czechoslovak enjoyed full and complete immuni...
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