Court : Mumbai
Reported in : 2009(111)BomLR408; 2009BusLR130(Bom); 2008(161)LC92(Bombay); 2009(233)ELT446(Bom); [2009]19STT492
..... superior tribunal, passed in an appeal or revision, there is a fusion or merger of the two orders irrespective of the subject matter of the appellate or revisional order and the scope of the appeal or revision contemplated by the particular statute.the full bench which considering the issue under the provisions of the income tax act, was pleased to hold that once an appeal against an order of the income tax officer under section 143(3) of the act has been heard and decided by the appellate assistant commissioner, the commissioner under section 263 has no jurisdiction ..... . raval, the learned additional solicitor-general very rightly did not support the order on the ground of the applicability of the principle of merger.from this judgment, the ratiodecendi, would be that even if an appeal preferred by one of the parties against an order of commissioner (appeals) before the cestat is dismissed, the doctrine of merger would not apply in respect of the appeal preferred by the other party as what has to be considered is the scope of the two appeals, the reliefs claimed and the jurisdiction to grant relief by the appellate forum ..... . we have also considered the judgment in state of kerala and anr. v ..... . : [1976]105itr344(all) the learned bench there observed that on a finding given by the i.t.o .....
Tag this Judgment!Court : Mumbai
Reported in : (2009)222CTR(Bom)234; [2009]16STJ175; 2009[13]STR235
..... march-2002in exercise of the powers conferred by clause (a) of sub-section (6) of section 6, and clause (a) of sub-section (7) of section 7, of the territorial waters, continental shelf, exclusive economic zone, and other maritime zones act, 1976 (80 of 1976), the central government hereby extends the provisions chapter v of the finance act (32 of 1994) to the designated areas in the continental shelf and exclusive economic zone of india as declared by the notifications of the government of india in the ministry of external ..... though the services provided to the members of the petitioners-association outside india becomes taxable service, the charge of the tax continues to be on the provider of service as per the scheme of the act, and because of the explanation also the respondents do not get authority of law to levy a service tax in relation to the services rendered to the vessels and ships of the members of the petitioners ..... insurance agent; and(iv) in relation to transport of goods by road in a goods carriage, where the consignor or consignee of goods is,(a) any factory registered under or governed by the factories act, 1948 (63 of 1948);(b) any company established by or under the companies act, 1956 (1 of 1956);(c) any corporation established by or under the law;(d) any society registered under the societies registration act, 1860 (21 of 1860) or under any law corresponding to that act in force in any part of india;(e) any co-operative society established by or under any law .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(111)BomLR261; [2009]151CompCas358(Bom); [2009]89SCL169(Bom)
..... just conclusion that there is sufficient ground for proceeding against the accused.where there is an express legal bar engrafted in any of the provisions of the code or the concerned act (under which a criminal proceeding is instituted) to the institution and continuance of the proceedings and/or where there is a specific provision in the code or the concerned act, providing efficacious redress for the grievance of the aggrieved party.where a criminal proceeding is manifestly attended with malafide and/or where the proceeding is maliciously instituted with an ulterior motive for ..... wreaking vengeance on the accused and with a view to spite him due to ..... with the offence under section 406 of the indian penal code, the calcutta high court in the case of mahipal bahadur singh (supra), was dealing with a case where the allegations against the petitioners were in respect of an offence under section 406 indian penal code, based on audit reports for the year ending 31.3.1975 and 31.3.1976. .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(3)BomCR258; 2009CriLJ995
..... of an offence on complaint shall examine upon oath the complainant and the witnesses present, if any, and the substance of such examination shall be reduced to writing and shall be signed by the complainant and the witnesses, and also by the magistrate;provided that, when the complaint is made in writing, the magistrate need not examine the complainant and the witnesses-(a) if a public servant acting or purporting to act in the discharge of his official duties or a court has made the complaint; or(b) if the magistrate makes over the case for inquiry or trial to another magistrate ..... under section 192;provided further that if the magistrate makes over the case to another magistrate under section 192 after examining the complainant and the witnesses, the latter .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)
..... any event, as the petitioner is urging that the provisions of section 195 of the act as sought to be interpreted by the respondents would be violative of article 14 and the petitioner is also challenging the validity of the retrospective amendments inserted by the finance act, 2008 in sections 191 and 201 of the act, the writ petition is clearly maintainable as it would not be open to the petitioner to challenge the vires of the aforesaid provisions in the course of the regular assessment proceedings.111. ..... would give rise to a charge to tax in india.iii) the provisions of section 195 of the income tax act, 1961 (the act) and the impugned show cause notice are not extra-territorial in their operation;iv) the petitioner would be an assessee in default even in accordance with the language of section 201 prior to the amendments made by the finance act, 2008; andv) the amendments made by the finance act, 2008 are not violative of article 14 of the constitution. ..... in india and operating in joint venture with essar and others providing cellular service in india.22nd december, 2006: htil discloses that it had been approached by potential interested parties regarding a possible sale of the company's interests in hel group.january/february, 2007 :it is reliably learnt that among several interested buyers two groups, namely reliance and hinduja also offered their bids and these interested buyers were asked ..... state of kerala : [1957]1scr837 , wherein the hon'ble supreme court had ..... (b) 1976 (3) .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(1)BomCR27; 2008(111)BomLR183
..... -section (4), or(ii) the land transferred otherwise than by exchange be taken from the possession of the non-tribal-transferee, and restored to the tribal-transferor, free ..... , decree or order of any court, tribunal or authority, the collector either suo motu at any time, or on the application of a tribal-transferor made (within thirty years) from the commencement of this act shall, after making such inquiry as he thinks fit, direct that-(i) the lands of the tribal-transferor and non-tribal-transferee so exchanged shall be restored to each other; and the tribal-transferor, or as the case may be, the non-tribal-transferee shall pay the difference in value of improvements as determined under clause (a) of sub ..... 278/1976 was initiated long before commencement of the said act. .....
Tag this Judgment!Court : Mumbai
Reported in : (2008)220CTR(Bom)425; [2009]310ITR320(Bom); [2009]177TAXMAN81(Bom)
..... the court observed that they were only royalties in the sense that the measure of these recurrent payments is taken to be so many pounds/ sterling per engine manufactured in china.this aspect really need not detain us as admittedly, by the finance act, 1976, the expression 'royalty' has been explained for the purpose of section 9 of the it act and the issues being considered are for the asst. yr. ..... we may point out that finance act, 2007 has inserted explanation to section 9(1) after section 9(1)(vii) with retrospective effect from 1st june, 1976 and which reads as under:for the removal of doubts it is hereby declared that for the purposes of this section where income is deemed to accrue or arise in india under clauses (v), (vi) and (vii) of sub-section (1) such income shall be included in the total income of the non-resident, whether or not the non-resident has a residence or place ..... the finance act 1976 w.e.f. ..... the finance act, 2007 has inserted the explanation to section 9(1) with retrospective effect from 1st june, 1976. .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(2)BomCR153; 2008(111)BomLR243; 2009BusLR162(Bom); 2008(232)ELT780(Bom); [2009]317ITR433(Bom); 2009[13]STR11; [2009]176TAXMAN260(Bom)
..... we hope and trust that suitable guidelines shall be framed and issued by the president of the appellate tribunal within shortest reasonable time and followed strictly by all the benches of the tribunal.in the meanwhile, all the revisional and appellate authorities under the income tax act are directed to decide matters heard by them within a period of three months from the date case is closed for judgment.17. ..... substantial question of law for consideration leaving all other questions open for reconsideration since the matter is being remanded to the tribunal for the reasons recorded.substantial question of law:whether the impugned order passed by the appellate tribunal after more than four months from the date of hearing without dealing with propositions and case laws relied by the appellant suffers from non application of mind and non consideration of material on record and therefore bad in law ..... union of india 1976 (3) scc 474, the apex court after noticing absence of the provision in the code of civil procedure in the matter of time frame in delivery of judgment, observed as under:nevertheless, we think that unreasonable delay between hearing of arguments and delivery of a judgment, unless explained by exceptional or extraordinary circumstances, is highly undesirable even where written arguments are .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(111)BomLR102
..... defines 'mundkar' reads thus:section 2(p) - ' mundkar' means a person who, with the consent of the bhatkar or the person acting or purporting to act on behalf of the bhatkar lawfully resides with a fixed habitation in a dwelling house with or without obligation to render any services to the bhatkar and includes a member of his family but does not include -(i) a person paying rent to the bhatkar for the occupation of the house ;(ii) a domestic servant or a chowkidar who is paid wages and who resides in an out-house, housecompound ..... the issues framed was, whether the defendants were staying in the suit house as mundkars since the issue of mundkarship was within the exclusive jurisdiction of the mamlatdar, the civil suit was transferred to the mamlatdar under goa, daman and diu mundkars (protection from eviction ) act, 1975 (hereinafter referred to as the mundkar act, 1975) which had come into force on 12/03/1976.3 ..... according to learned counsel, inheritance can be derived only by members of the family as defined under the mundkar act, 1975 and the petitioners have not been able to establish their claim of mundkarship by way ..... the learned counsel further submitted that even under goa, daman and diu ( protection from eviction of mundkars, agricultural labourers and village artisans) act, 1971 (hereinafter referred to as '1971 act' for short) mundkarship was not heritable, but under section 3 of the mundkar act, 1975 the rights of the mundkar in the dwelling house are heritable though .....
Tag this Judgment!Court : Mumbai
Reported in : [2009]96SCL515(Bom)
..... sum, if any, as the auditors for the time being of the company shall certify as the fair value thereof provided that it expressly declared that the fair value shall be (1) the amount of capital paid up thereon plus, (2) a sum bearing the same proportion to the value as appearing in the company's last balance sheet of any reserve fund or other fund of the company as the capital paid up on all the shares of the company for the time being issued plus or minus as the case may be, (3) a sum bearing the same proportion to the value as appearing in the ..... sections 397, 398 and 402 of the companies act, 1956 including appointment of an administrator or special officer of the 1st respondent with all powers of the board of directors for a period of 5 years or for such other period as this hon'ble court may deem fit and proper for managing the affairs of the 1st respondent and the board of directors of the 1st respondent be displaced during such period;(ii) the 1st respondent be ordered to issue and allot to the petitioners such number of equity shares ..... . raghunath prasad jhunjhunwalla : [1976] 3 scc 259 .....
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