Judgment Search Results Home > Cases Phrase: the mizoram organic farming act 2004 Sorted by: old Court: mumbai Page 6 of about 527 results (0.141 seconds)

M.R. Kulkarni and ors. Vs. Bank of Maharashtra, Nationalised Bank Cons ...

Court : Mumbai

Reported in : 2004(2)ALLMR612; 2004(5)BomCR743; (2004)IILLJ1007Bom

..... really not concerned within the other parts of regulation 3.chapter iv sets ..... twenty days from the notified date to become member of the fund; and(c) refund within sixty days after the expiry of the said period of one hundred and twenty days specified in clause (b) the entire amount of the bank's contribution to the provident fund including interest accrued thereon together with a further simple interest at the rate of six per cent per annum on the said amount from the date of settlement of the provident fund account till the date of refund of the aforesaid amount to the bank.we are ..... it is contended that the employees of all the nationalised banks under the banking companies (acquisition and transfer of undertakings) act, 1970 constitute one homogeneous class and are expected to be treated equally by the respondent nos. ..... 2004 (100) flr 441. .....

Executive Engineer, Environmental Engineering Division Vs. Gokarnapras ...

Court : Mumbai

Reported in : 2004(4)MhLj596

..... the learned counsel for the petitioner submitted that the petitioner had denied in the reply filed to the complaint that the provisions of the said act of 1946 were applicable to his establishment and the courts below have not at all decided the question whether the provisions of the said act of 1946 were applicable to the establishment of the petitioner. ..... he submitted that the apex court has laid down the clear proposition of the law that in the case the employer employee relationship is disputed, adjudication on the subject can be made only before the forum created by the said act of 1946 and/or 1947 and the labour court exercising powers under the said act of 1971 lacks inherent jurisdiction to decide the said dispute.8. ..... however, the argument of the learned counsel for the petitioner is based on the judgments of the apex court in which a clear view is taken that the labour court exercising power under section 28 of the said act of 1971 lacks jurisdiction to decide the dispute as regards the existence of employer employee relationship and that once the employer disputes of existence of relationship the labour court cannot decide the said issue and same will have to be dealt with in appropriate proceedings. ..... , and xiv) : (2004)1scc126 , ram singh v. .....

Umesh S. Bangara Vs. Union of India (Uoi)

Court : Mumbai

Reported in : (2004)189CTR(Bom)319; [2004]268ITR405(Bom)

..... having regard to the facts and circumstances of the case that the delay in furnishing ..... as follows : (a) where, during the course of proceedings for search and seizure under section 132 of the it act, or otherwise, the books of account and other incriminating documents have been seized and for reasons beyond the control of the assessee, he has been unable to furnish the return of income for the previous year during which the action under section 132 has taken place, within the time specified in this behalf and the chief cit or, as the case may be, director general is satisfied ..... section 119(2) issued notification on 23rd may, 1996 which reads thus :'in exercise of the powers conferred under clause (a) of sub-section (2) of section 119 of the it act, 1961, the cbdt hereby direct that the chief cit and director general of it may reduce or waive interest charged under section 234a or section 234b or section 234c of the act in the classes of cases or classes of income specified in para 2 of this order for the period and to the extent the chief cit/director general of it deem fit. .....

Umesh S. Bangara Vs. Union of India

Court : Mumbai

Reported in : [2004]137TAXMAN231(Bom)

..... general is satisfied having regard to the facts and circumstances of the case that the delay in ..... follows:(a) where during the course of proceedings for search and seizure under section 132 of the income tax act, or otherwise, the books of account and other incriminating documents have been seized and for reasons beyond the control of the assessee, he has been unable to furnish the return of income for the previous year during which the action under section 132 has taken place, within the time specified in this behalf and the chief commissioner or, as the case may be, director- ..... which reads thus:'in exercise of the powers conferred under clause (a) of sub-section (2) of section 119 of the income tax act, 1961, the central board of direct taxes hereby direct that the chief commissioner of income-tax and director general of income-tax may reduce or waive interest charged under section 234a or section 234b or section 234c of the act in the classes of cases of classes of income specified in paragraph 2 of this order for the period and to the extent the chief commissioner/director general of .....

ito Vs. Pukhraj N. Jain

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2005)95ITD281(Mum.)

..... , such as the income tax act ..... : the foreign exchange regulation act and the income tax act were two separate and independent special acts operating in two different fields; the ambit, scope and intendment of the two acts were entirely different and dissimilar, and, therefore, the significance of a statement recorded under the provisions of the foreign exchange regulation act during the investigation or proceedings under that act so as to bring them within the meaning of judicial proceeding must be examined only qua the provisions of that act and not with reference to the provisions of any other act or acts .....

income Tax Officer Vs. Mr. Pukhraj N. Jain

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... act were two separate and independent special acts operating in two different fields; the ambit, scope and intendment of the two acts were entirety different and dissimilar, and, therefore, the significance of a statement recorded under the provisions of the foreign exchange regulation act during the investigation or proceedings under that act so as to bring them within the meaning of judicial proceeding must be examined only qua the provisions of that act and not with reference to the provisions of any other act or acts, such as the income-tax act." 18. ..... /function judicially and in that process the assessing officer has to apply his own mind independently to the facts of the case, ascertained by him and then to draw his own conclusion/decision by appreciating the evidence/material brought/available on record before him; the assessing officer cannot base his conclusion/decision on the finding of any authority under any other act/law, and thus adopt the finding/conclusion of that authority.the decision to be drawn by the assessing officer has to be his own ..... considering the various judicial pronouncements and the settled legal position, the contention of the learned departmental representative that the customs collector having had conducted the inquiry and having marshalled/ascertained the facts and then having passed his order under the customs act, the assessing officer, for framing assessment under i.t. .....

Shri. Pandit Balkrishna Chavan Vs. the State of Maharashtra,

Court : Mumbai

Reported in : 2004(4)ALLMR82; 2004(3)MhLj25

..... if the state government is of the opinion that execution of any resolution or order of the corporation or any other authority or the doing of any act which is about to be done or is being done by or on behalf of the corporation or such authority is in contravention of in excess of the powers conferred by or under this act or any other law for the time being in force, it is likely to lead to a breach of the peace or to cause injury or annoyance to the public or any class or body of persons, or is likely to led to abuse, or misuse of or to cause waste of municipal funds against the interests of the public, the state ..... government may, by order in writing, suspend the execution of such resolution or order or prohibit the doing .....

Indian Strips and ors. Vs. Commissioner of Customs and

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(96)ECC52

..... decision cited supra (1995 (77) elt 248) and remanded the case directing that the issue whether cold rolling a hot rolled product amounts to manufacture be examined on the following lines: "whether the excise authorities have led any evidence before the first adjudicating authority on the question as to whether cold rolled strips are the result of a process of the manufacture undertaken by the assessee or whether the material referred to in the order of the assistant commissioner is based upon his own personal knowledge or ..... stainless steel pattas classifiable under chapter 72 of the schedule to the central excise tariff act, 1985; that such manufacture was done with cold rolled machines; that the said goods were excluded from the scope of exemption for small scale industries vide ..... 173q(1) is not justified as there was no contravention of the provisions of the act and rules on the part of the appellants nor are the goods liable for confiscation. ..... manufacture goods in contravention of the central excise rules and act is thus established.the commissioner has brought out clearly at page 15 of his order as to how the appellant was aware that the activity carried out at ..... can also be imposed on the appellants as they have not done any act of commission or omission which attracted the provisions of rule 209a.12 ..... the clearances effected without payment of duty during the period 1.12.1996 to 23.2.1999 under section 11ab of the central excise act ..... the provisions of the central excise act .....

Joe Felix D'Souza, Deepak Vs. Commissioner Of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2004)(177)ELT950Tri(Mum.)bai

..... ) and that therefore the statement of joe felix d'souza that he had smuggled in computer parts and peripherals ..... in september, 2002 during the course of which the commissioner informed the appellants that the dri has sent a few documents such as copy of passport of joe felix d'souza and these documents were forwarded under the cover of a letter dated 01/10/2002 and on 14/10/2002; the counsel for the appellant responded to the receipt of the documents, that the copies of the passports do not show that joe felix d'souza has travelled outside india after 1992 (the present case cover the period from 1993 onwards ..... 2.5 crores on shri dialani in terms of section 112(a) and (b) of the customs act, 1962; (b) confirmed a duty demand of rs. ..... 5,50,17,719/- as payable by deepak dialani under section 28(2) of the act; i. .....

Jayant Agro Organics Ltd. Vs. Union of India (Uoi)

Court : Mumbai

Reported in : 2005(182)ELT158(Bom)

..... on merits also, it cannot be said that the plea set up by the petitioner is frivolous and that there is no substance whatsoever in the contention of the petitioner that imported items are in the nature of consumables and are not raw materials and, therefore, their use would not debar the petitioner from claiming the benefit of concessional rate of duty under the circular dated 5th may 1998 and the notification no. 8/97.7. ..... the petitioner pleaded before the tribunal that it is not in financial position to deposit .the duty as a condition precedent for appeal because of the heavy losses incurred by the petitioner for the quarterly/half year ended 30th september 2003, the department did not dispute the financial hardship pleaded by the petitioner ..... the submission of the learned counsel for the petitioner is that three fourth of the duty demand is barred by limitation and prima facie has been held to be so and, therefore, the direction by the tribunal to the petitioner to pre-deposit a sum of rs ..... 031 /- on one of the final products namely glycerine and other by-products arising in the course of manufacture of refined castor oil, hydrogenated castor oil, 12-hydroxy stearic acid and ricinoleic acid is under challenge in appeal before the customs, excise and service tax appellate tribunal at the instance of the petitioner. ..... taking overall consideration of the facts and circumstances of the case, we are satisfied that the impugned order dated 17th december 2003 calls for modification .....