Court : Mumbai
Reported in : [1963]49ITR913(Bom)
..... v. commissioners of inland revenue, sowrey (surveyor of taxes) v. harbour mooring commissioners of king's lynn, bharat insurance co. ltd. v. commissioner of income-tax and pondicherry railway co. ltd. v. commissioner income-tax. 6. mr. kolah, on the other hand, contends that clause i of the sixth schedule enjoins a duty on the ..... accounting years being calendar year 1952 and calendar year 1953. the assessee claimed these amounts as permissible allowance under section 10(2) (xv) of the income-tax act. it appears that in the earlier years the practice of the department had been that the amounts credited to the 'consumers benefit reserve account' were not allowed as ..... been accepted by their lordships of the privy council in a later case as one of universal application. in indian radio and cable communications company ltd. v. commissioner of income-tax, it has been observed : '.... it is not universally true to say that a payment the making of which is conditional on profits being earned .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(6)ALLMR33; 2008(6)MhLj436
..... but excluding those arising out of the parsi chief matrimonial court. (4) the orders passed under the maharashtra universities act, 1994.4. the university and college tribunal constituted under the maharashtra universities act is amenable to the supervisory jurisdiction of this court. it hardly mattes who presides over such tribunal. merely ..... our mind that the decisions of the university and college tribunal, appellate tribunal, dart, the state of maharashtra consumer dispute redressed commission under the consumer protection act, 1986 as well as the decision rendered by the tribunal under the administrative act, 1985 should be challenged before the division bench ..... our mind that the decisions of the university and college tribunal, appellate tribunal, dart, the state of maharashtra consumer dispute redressal commission under the consumer protection act, 1986 as well as the decision rendered by the tribunal under the administrative act, 1985 should be challenged before the division bench .....
Tag this Judgment!Court : Mumbai
Reported in : 1991(4)BomCR126
..... of alleged breaches of procedural requirements in the course of investigation. this issue, in relation to the stringent provisions of the narcotic drugs and psychotropic substances act, 1985 (as amended), has arisen recurrently in recent times and requires deep reconsidered by the courts, with many divergent views having been expressed, most of them ..... are certainly outside the ambit of consideration at the preliminary stage of granting bail.12. the authorities on the subject ultimately indicate that there is no universal rule to aid in determining whether mandatory enactments shall be considered directory only or obligatory with an implied nullification for disobedience. it is the duty of ..... the accused on bail is not de hors the requirement of public interest and the acts which are detrimental to public order require to be both prevented and curtailed.23. offences under the n.d.p.s. act are universally considered to be among the ones which are categorised as being the most detrimental to .....
Tag this Judgment!Court : Mumbai
Reported in : 2001(1)BomCR753; [2001(88)FLR602]; (2002)IVLLJ301Bom
..... was urged at the bar was that the petitioner is a sick textile undertaking within the meaning of the sick industrial companies (special provisions) act, 1985. the board for industrial and financial reconstruction (b.i.f.r.) had passed an order dated may 27, 1993 by which the b.i ..... the standing orders has continued to subsist notwithstanding the pendency of the proceedings under the sick industrial companies (special provisions) act, 1985. 18. the provisions of the sick industrial companies (special provisions) act, 1985 came up for consideration before the supreme court in maharashtra tubes ltd. v. stateindustrial & investment corporation of maharashtra ltd., ..... i resorted to.' 19. having considered the provisions of the state financial corporation act, 1951 and the sick industrial companies (special provisions) act, 1985 the supreme court held that both these acts were special acts, the 1951 act being enacted with a view to extending financial assistance to industrial concerns to provide .....
Tag this Judgment!Court : Mumbai
Reported in : (2005)107BOMLR895; 2005(1)MhLj771
..... orders were written separately by each honourable member of the bench. the supreme court of india took into consideration the history of tada act of 1985 and 1987, its amendment act of 1993 and observed that the parliamentary intention was obvious from the nature of amendment and the need to make it. the supreme ..... the parliament to make provisions for prevention of terrorist and disruptive activities in india, an enactment is necessary. the terrorist and disruptive activities (prevention) act of 1985 was therefore passed by which it was provided for punishment for certain offences specified in section thereof. the designated courts were brought into existence and asked ..... in parts of occupied kashmir and the neighbouring states. therefore government of india found that this act had a limited life and it was scheduled to expire on 23rd may 1987. therefore on 18th may 1985 another bill was introduced in the parliament for framing effective legislation to curb the terrorist activities as .....
Tag this Judgment!Court : Mumbai
Reported in : 2001(2)ALLMR607; 2001(3)BomCR436; (2001)2BOMLR851; [2001(89)FLR867]; (2001)ILLJ1598Bom
..... reason or justification to refuse the offer. the learned counsel pointed out that the company is now a sick industrial company under the sick industrial companies [special provisions) act, 1985 and registered as such (case no. 34 of 1998) before the board of industrial and finance reconstruction vide order dated 15.4.1998. the company has accumulated ..... of the learned single judges of this court reported in : [1992]2scr999 . the apex court observed as under :-'......the parliament while putting section 22 of the act, 1985 could neverhave intended that the industrial unit under the garb of sickness or for any like difficulty may be allowed to shirk its liability to pay the wages to ..... . hence, it was held that the union was entitled to get interim relief. this has no application in the present case.16. the next reliance is placed on universal luggage mfg. company ltd. v. general employee's union & ors., in this case, the company had declared v.r.s. some of the employees accepted the same .....
Tag this Judgment!Court : Mumbai
Reported in : 1990CriLJ1034
..... known as 'smack' or 'brown sugar' or 'gard-powder' under section 8(c) read with section 22 of the narcotic drugs and psychotropic substances act, 1985 (hereinafter referred to as 'the act') and sentence of ten years rigorous imprisonment and a fine of rs. 1,00,000/-, in default to undergo further rigorous imprisonment for two years inflicted ..... no use condemning a witness who earns his honest livelihood by hawking the footpath only because he has no licence to do such business. there is no such universal rule that a poor man always tells lies and obliges the police, his problem of hawking without licence notwithstanding. it is pointed out that he stays at 77 ..... drugs and preparations i.e. brown sugar in this case. the learned trial judge made a minor error in convicting the appellant under section 22 of the act which provides punishment for contravention in relation to psychotropic substance and admittedly brown sugar is a narcotic drug and not a psychotropic substance.15. in the result, .....
Tag this Judgment!Court : Mumbai
Reported in : 1996(5)BomCR135; 1996(5)MhLj135
..... be continued. 2. a preliminary objection is taken by the respondents to the jurisdiction of this court in view of the provisions of the administrative tribunals act, 1985 and more particularly on the basis of section 14 thereof, on the ground that this matter being a service matter and being covered under section 14 ..... . it will, therefore, be necessary to see the history of the petitioner's employment. 5. the petitioner, it appears, is a matriculate from punjab university, and in pursuant of an advertisement issued by the posts and telegraphs services selection board to fill in the 1200 vacancies of clerks in their department, appeared ..... of section 14 is as under :- '14. jurisdiction, powers and authority of the central administrative tribunal. - (1) 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 by all courts (except .....
Tag this Judgment!Court : Mumbai
Reported in : 2001(3)ALLMR108; (2001)166CTR(Bom)7; [2001]249ITR265(Bom)
..... not constitute income. however, reading section 2(24) with section 28 the legislature intended to include even receipts on capital account within the purview of the income-tax act. he contended that under the circumstances, the main question the court is required to answer is : whether the receipt of rs. 1.40 crores constituted income he ..... were confirmed. thereafter, the assessee carried the matter in appeal before the tribunal. the division bench of the tribunal made a reference under section 253 of the act to the president of the tribunal for formation of a special bench for considering the above questions. by the impugned judgment, the special bench of the tribunal held ..... . desai further pointed out that in the case of cit v. sahney steel and press works ltd. : [1985]152itr39(ap) , the andhra pradesh high court has held that the word 'income' as defined under the income-tax act is not limited by the words 'profits and gains' and anything which can be described as income was taxable .....
Tag this Judgment!Court : Mumbai
Reported in : 1999(5)BomCR715; (1999)3BOMLR28
..... sentence rendered in n.d.p.s. special case no. 59 of 1995 by the learned special judge under the narcotic drugs & psychotropic substances act, 1985 (for short, hereinafter referred to as the n.d.p.s. act), on the basis of the common f.i.r., all of them were heard together and are disposed of by this judgment, as the factual ..... , : 1994crilj3702 had also an occasion to consider a similar question of law, and held that non-compliance of the mandatory provisions of section 42 of the n.d.p.s. act, viz., prior information reduced in writing but not sent to the immediate superior official could not be said to be compliance of the provisions and that in such case the ..... 1995, and completion of the investigation and recording of the statements of witnesses, all the accused were charge-sheeted before the learned special judge under the n.d.p.s. act for the relevant offences above-named on 30th march, 1995. accused nos. 1, 2 and 5 were in judicial custody and accused nos. 3 and 4 were released on bail .....
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