Court : Mumbai Aurangabad
..... at the premises of the manufacturer or packer is specified in rule 25 (1) of the packaged commodities rules and as per this rule, the action is to be taken only if: (a) the statistical average of the net quantity contained in the packages drawn as samples under that rule is less than the quantity declared on the packages are on the labels affixed thereto, or (b) the number of packages, showing and error in deficiency greater ..... dated 8.7.1994 issued a clarification regarding the standards of weight and measures (packaged commodities) rules, 1977 and informed to all india management association that according to the provisions of rules 11 (4), net quantity declaration of toilet soap and other commodities listed in the fourth schedule, may be qualified by the words when packed as the commodities are likely to undergo significant variations in weight or ..... magistrate has rightly taken cognizance and issued the process against the applicants for having committed an offence punishable under sections 33/51 of standards of weights and measures (enforcement) act, 1985 read with rules 24 and 25 of the standards of weights and measures (package commodity) rules, 1977. ..... shall make a report indicating therein his findings with regard to the declarations required to be made under these rules and as to the net quantity actually contained in the sample packages and the extent of error, if any, noticed by him and furnish a copy of such report to the manufacturer or the packer, as the case may be. ..... tax .....
Tag this Judgment!Court : Mumbai Aurangabad
..... (supra) discussed the provisions under section 269-ss and 271-d of the income tax act which were dealt with in the matter of krishna janardhan bhat (supra) as well as the judgment in the matter of sanjay mishra (supra) as well as the provisions under section 138 of the act to find that there was no prohibition to recover the amounts not disclosed in the income tax returns. ..... concluded in para 31 of the judgment that when a person signs a cheque and delivers it, even if it is a blank cheque or a post dated cheque, presumptions under section 118(b) and 139 of the negotiable instruments act would have to be raised and would have to be rebutted by the accused, albeit by raising a probability. ..... ) and referring to para 13 of the judgment stated that even if presumptions under section 118(a) and section 139 of the act were to be relied on the standard of proof as far as prosecution is concerned is to prove guilt beyond all reasonable doubt while the one on the accused is only mere preponderance ..... on the judgment, it was stated that in the present matter it should be held that there was legally enforceable debt and presumption under section 139 of the act needs to be raised and burden is on the accused to show that no such liability existed. 14. ..... counsel submitted that when it was not in dispute that the accused did in fact issue the cheque and had signed the same, it was necessary to raise presumption under section 139 of the act that the cheque was issued towards legally enforceable debt. .....
Tag this Judgment!Court : Mumbai Aurangabad
..... . the supreme court, as a matter of fact, pointed out in an earlier part of the judgment that if, "the matter had rested only with the provisions of the act, apart from the rules made under section 36 of the act, much could have been said in support of "the contention that the several authorities concerned with the settlement of excise shops which included the appellate authorities were merely administrative bodies, and, ..... it to be on the basis of the material placed before it, and considering the serious effects of the decision of the examination committee on the examinee concerned, it leads to the conclusion that a duty is cast on the examination committee to act judicially, particularly as it has to decide objectively certain facts which may seriously affect the rights and careers of the examinees, and therefore, though there are no two parties, apart from the authority and the ..... when the petition was placed before learned vacation judge for consideration, the office raised an objection in respect of failure of the petitioner to file second set, since according to the office, in view of the decision of the division bench in criminal writ petition no.2265 of 2007 (reported in 2008 ..... . the disclosure of the names of the witnesses and their statements or furnishing of particulars of the material allegations against the proposed externee is, therefore, in the very nature of ..... income-tax officer, special another circle, d-ward kanpur and another), reported ..... of income-tax v. .....
Tag this Judgment!Court : Mumbai Aurangabad
..... the allegations made in the complaint and more particularly the contents as referred above which according to complainant amounts to act in violation of section 3-a and section 22 of the pcpndt act, we have no hesitation to hold that, the entire complaint discloses no offence either under section 3-a or section 22 of pcpndt act to prosecute the complainant. ..... quashing of complaint bearing no.150 of 2016 filed by the respondent under section 28(1) of pre-natal diagnostic techniques (prohibition of sex selection) act, 1994 and amendment act of 2003, (henceforth referred to as the "pcpndt act") on the grounds set out in detail in the petition. 3 ..... complaint do not suggest that petitioner has made any act of publication of advertisement as defined under section 22 of the pcpndt act to attract the offence under section 22 or any other provisions of law. ..... it is a duty of appropriate authority to ensure strict action against the persons violating the provisions of pcpndt act, but equally the said authority is duty bound to ensure that no person is unnecessarily prosecuted and subjected to ..... (3) any person who contravenes the provisions of sub-section (1) or sub-section (2) shall be punishable with imprisonment for a term which may extend to three years and with fine which may ..... the copies of extracts from various books of ayurveda forwarded by the petitioner alongwith the reply sent in response to show cause notice as well as the list of the books furnished by the expert committee. ..... returnable .....
Tag this Judgment!Court : Mumbai Aurangabad
..... (3) if any application for fixing the standard rent or for determining the permitted increases, is made by a tenant who has received a notice from his landlord under sub-section (2) of section 12, the court shall forthwith specify the amount of rent or permitted increases which are to be deposited in court by the tenant, and make an order directing the tenant to deposit such amount in court or at the option of the ..... in any case where there is a dispute as to the amount of standard rent of permitted increases recoverable under this act the tenant shall be deemed to be ready and willing to pay such amount if, before the expiry of the period of one month after notice referred to in sub-section (2), he makes an application to the court under sub-section (3) of section 11 and thereafter pays or tenders the amount of rent or permitted increases specified in the order made by the court ..... trimbak datar) the apex court has laid down that the meaning of condition of "first date of hearing used in section 12(3) of the act cannot be stretched to any date beyond the date when the issues are framed in the suit. ..... -- for the purposes of this section where, a tenant has deducted any amount from the rent due to the landlord under section 173c of the bombay municipal corporation act for recovery or any water tax or charges paid by him to the commissioner, the tenant shall be deemed to have paid the rent to the extent of deductions so made by him ..... notice after admission made returnable forthwith. .....
Tag this Judgment!Court : Mumbai Aurangabad
..... , or (b) exceeds twenty and such group consists of one-third, of the councillors of such municipal party, zilla parishad party, or as the case may be, the members of such panchayat samiti party - a) he shall not be disqualified under sub-section (1) of section 3 on the ground- (i) that he has voluntarily given up membership of his original political party or aghadi or front or; (ii) that he has voted or abstained from voting in the meeting of such municipal corporation, municipal council, zilla parishad or as ..... prior permission from such party or aghadi or front, at election of any office, authority or committee under any relevant municipal law or the maharashtra zilla parishads and panchayat samitis act, 1961 shall not be condoned under this clause ; explanation - for the purposes of this section - (a) a person elected as a councillor, or as the case may be, a member shall be deemed to belong to the political party or aghadi or front, if any, by which he was set up as candidate for election as such ..... on formation of aghadi, necessary information was furnished to the collector, which was published in the official ..... to a judgment in the matter of commissioner of income tax, mysore, travancore, cochin and coorg, bangalore, vs. ..... of sales tax; thompson v ..... the matter of commissioner of income tax, calcutta vs. ..... may mention in fairness to counsel that the following, among other decisions, were cited at the bar bearing on the uses of provisos in statutes: commissioner of income-tax v. .....
Tag this Judgment!Court : Mumbai Aurangabad
..... state or the district magistrate does not direct the public prosecutor to prefer an appeal, a victim could be said to have been aggrieved by the failure to lodge an appeal and as such, would be in a position to invoke the proviso to section 372 and file an appeal with the court before which such an appeal would ordinarily lie against the order of acquittal. ..... in which the offence has been investigated by the delhi special police establishment constituted under the delhi special police establishment act, 1946 (25 of 1946) or by any other agency empowered to make investigation into an offence under any central act other than this code, [the central government may, subject to the provisions of sub-section (3), also direct the public prosecutor to present an appeal - (a) to the court of session, from an order of acquittal passed by a magistrate ..... the petitioner contends that pursuant to the complaint filed by the petitioner against respondent no.2 alleging commission of offences punishable under sections 409, 468 and 420 of the indian penal code, regular criminal case no.68/1999 was adjudicated upon by the learned judicial ..... rule made returnable forthwith and heard finally by the ..... tax; ..... commercial tax officer ..... counsel that the following, among other decisions, were cited at the bar bearing on the uses of provisos in statutes: commissioner of income-tax v. ..... charged the tax. ..... seems to us, in the proviso to the notification which states that the manufacturer-dealer should not have charged tax. .....
Tag this Judgment!Court : Mumbai Aurangabad
..... however, the agreement of sale being subject to mandatory permission under section 36 of trust act, petitioners can not seek mandate to execute sale in their favour; the remedy such as returned of amount can be availed by them against trust; if permission is refused or any other eventualities for which the transaction couldn t be materialised ..... he has submitted that, while dealing with an application filed under section 36 of the said act, the joint charity commissioner has to take into consideration the interest, benefit and protection of ..... he has argued that while dealing with the application under section 36 of the said act the joint charity commissioner is expected to decide the application for grant of permission for sale on the basis of the date on which the offers are invited and delay in processing the application can not be ground ..... on 13.05.2010, the respondent trust filed application under section 36 of the said act before the joint charity commissioner, pune seeking permission to sale the said land in favour of ..... while exercising the power under section 36 of the maharashtra public trust act of 1950 the paramount consideration before the charity commissioner is the interest of the ..... factors will also have to be borne in mind by the income tax authorities while exercising their power under section 269ud. ..... the question of consideration has to be considered by the income-tax authorities in the context of the special circumstances which accompany a sale by a public trust .....
Tag this Judgment!Court : Mumbai Aurangabad
..... question propriety, legality and validity of order passed by respondent no.1 - collector, nanded dated 31-01-2015 in the case bearing no.2013/mca/k1/t1/cr-34, invoking provisions of section 3(1)(b) of maharashtra local authorities members disqualification act, 1986 (hereinafter referred to as "mlamd act"), whereunder petitioners have been held to be disqualified to continue as councillors for the remainder of the term of mahur nagar panchayat (hereinafter, 'mnp'). 2. ..... learned advocates for respondents contend that provisions of the mlamd act are in addition to and not in derogation of the municipalities act, as contained in section 10(2) of said enactment and that section 16 of the municipalities act provides for disqualification for becoming a councillor, which incorporates under sub section 1a that a person who is disqualified under the mlamd act for being councillor, shall cease to hold office as councillor ..... submits that absence of consequential specific reference to nagar panchayat after amendment of constitution of india and municipalities act under the term 'local authorities' as defined under the mlamd act under section 2(e) shall not prevent application of the enactment in respect of municipality, which is nagar panchayat, a ..... had been furnished as required under the rules; whether such rules and regulations refer to any authorization or power with a ..... municipalities act, which apply to municipal councils can apply to the nagar panchayats including the power to levy tax. .....
Tag this Judgment!Court : Mumbai Aurangabad
..... the trial court also found that when the cheques were presented within validity period, the cheques were returned unpaid by the bank on the basis that the cheques exceeded the amounts arranged or that there was insufficient amount in the account. ..... the counsel for both sides agree that other aspects required to be complied by section 138 of the act had been complied and there is no dispute regarding then. ..... however, the sessions court held that the service of the notice required to be issued under section 138 was not proved, and for such reasons, the sessions court proceeded to acquit the accused. 9. ..... the appellant in that matter preferred revision to the high court on the premise that sentence was grossly inadequate and at least section 357(3) of the code of criminal procedure should have been invoked and compensation awarded. ..... but in a case where the amount covered by the cheque remained unpaid it should be the lookout of the trial magistrate that the sentence for the offence under section 138 should be of such a nature as to give proper effect to the object of the legislation. ..... regarding this, clause (b) of proviso of section 138 reads as under: (b) the payee or the holder in due course of the cheque, as the case may be, makes a demand for the payment of the said amount of money by giving a notice in writing, to the drawer of the cheque, within thirty days of the receipt of information by him from the bank regarding the return of the cheque as unpaid ....... ..... tax. .....
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