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Judgment Search Results Home > Cases Phrase: income tax act Court: mumbai Year: 1999 Page 25 of about 248 results (0.037 seconds)

Sep 27 1999 (TRI)

Chiranjilal S. Goenka Vs. Wealth Tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Sep-27-1999

..... .35a of the it (appellate tribunal) rules, 1963. the provisions of r.35a(1) laid down as under : "35a(1)(a) every application for stay of recovery of demand of tax, interest, penalty, fine, estate duty or any other sum shall be presented in triplicate by the applicant in person, or by his duly authorised agent, or sent by registered post ..... that there can be a single application for stay of recovery of demands under the same the assessee has sought stay of recovery of demand under the wt act only, the assessee is entitled to file a single consolidated application and is, therefore, liable to pay only a sum of rs. 500 under the provisions of s. 253(7 ..... for any fee. the question of payment of fee along with the application for stay of demand has arisen in view of the provisions of s. 253(7) of the it act, 1961. he pointed out that while the provisions of s. 253 require a separate appeal for each assessment year, no such requirement has been laid down the provisions of s .....

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Jul 07 1999 (TRI)

Airol Cargo Services Pvt. Ltd. Vs. Cc

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Jul-07-1999

Reported in : (2000)CENCUS857

..... that it causes to the custom house agent whose licence has been suspended not only on account of the loss of business that he currently undergoes and the loss of income to his employees suffered from but also for the reason that he may, because of his inability to function during the pendency of proceedings lose his clients who would have ..... by the custom house agent prima facie by the applicant to inform the assistant commissioner of the existence of the real invoice of the goods and suppressed it is an act of considerable significance.16. in these circumstances, the time taken by the department to investigate the matter before suspension of the order is not as such to justify revocation of ..... the custom house agent is considerable and cannot be underplayed. it is incorporated in regulation 14. he is obliged to advise his client to comply with the provisions of the act and to report non-compliance to the assistant commissioner and to ensure that documents prepared or presented by him are strictly in accordance with the orders relating to them. against ..... sought to be substantiated; in reply to a specific question, it was admitted that statement was not retracted at any time. at this stage, therefore the statement has to be acted upon and clearly implicates the applicant for not bringing into the notice of the department as is required to do under the regulations the correct position with regard to the .....

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Sep 23 1999 (TRI)

M.R. Ambedkar Dental College and Vs. C.C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Sep-23-1999

Reported in : (2000)LC238Tri(Mum.)bai

..... diagnostic treatment to an average of 40% of outdoor patients and that 10% of the hospital beds are reserved for treatment to all indoor patients belonging to families with an income less than rs. 500/- per month. condition 4 of table to the notification and the proviso occurring in the notification after condition 4 reads as follows: 4. any such hospital ..... , 1998 proposing recovery of the duty assessed on the goods when imported and confiscation of the goods under clause (o) of section 111 and penalty under section 112 of the act. the notice alleged that the appellant had not complied with the condition that 40% of outdoor patient, were to be given free treatment, 10% of the beds were to be ..... reserved for indoor patients of the lower income category referred to in the notification; and that the installation certificate referred to in para 4(c) on the table to the notification had not been produced. the importer replied .....

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Dec 14 1999 (TRI)

Jagdish Cancer and Research Vs. Cc (import)

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Dec-14-1999

Reported in : (2000)(117)ELT97Tri(Mum.)bai

..... imposed. for past violation of conditions regarding free treatment for 40% outpatients, and reservation of 10% beds to indoor patients for treatment to patients coming from the family of monthly income of rs. 500/- per month below, duty liability has to stand in view of supreme court judgment referred above. point raised is answered as follows : (b) negative regarding validity of ..... all beneficiaries, competent authority making them for the equipment to be utilised to give service to outdoor patient and reserve bed for indoor patients to the family with an monthly income of rs. 500/- and below, continuously to fulfil the conditions of notification for having availed duty free import of the equipment. this is a case of seizure of equipment with ..... no such facilities. it has an arrangement with sister concern viz.cda hospital providing in patient facility of reserving beds to such indoor patients belonging to the family with an income of rs. 500/- p.m. it is located in close proximity. the said facility is always provided, whenever required. the commissioner has not properly appreciated the true scope of notification ..... (a) of the same act, as they have failed to comply post importation conditions of the above notification viz. (1) production of installation and hospital running certificate; (2) providing free treatment on an average to atleast 40% of their out door patients, (3) keeping at least 10% of the hospital beds reserved for indoor patients having income of less than rs. 500 .....

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Sep 14 1999 (TRI)

PeThe Brake Motors Ltd. Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Sep-14-1999

Reported in : (2000)LC74Tri(Mum.)bai

..... the previous year. under the heading profit and loss appropriation account, it is shown by net profit transfer from p&l a/c rs. 80,179.73 is shown and income refund is shown as rs. 5,767/-. the net profit is on the lower side when compared to previous year, which was rs. 1,82, per the ..... there is an increase in the amount of the sundry debtor from rs. 31,99,356.63 to rs. 37,93,719.36. as per profit and loss account, the income by sales is to the tune of rs. 1,21,08,031.83 and the sale of scrap is rs. 23,635.50, which is in the lower side as ..... sundry debtors are shown to pay rs. 23,54,992/- and the cash in hand and at bank is shown at rs. 37,93,719.36 and by sales the income is shown as rs. 1,21,0831.83 (sic) and the sales of scraps is shown rs. 23,635.50.on merits of the case, the ld. jdr has submitted .....

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Jan 22 1999 (HC)

Mr. Armando Pereira and Another Vs. Mr. Krishnanath V. Malvancar (Sinc ...

Court : Mumbai

Decided on : Jan-22-1999

Reported in : 1999(2)ALLMR660; 1999(3)BomCR511

orderr.k. batta, j.1. the deceased respondent had filed a suit for permanent injunction in relation to suit property 'vale verde' or 'butabaradacho ollo,' surveyed under no. 54/1 of reis magos village at pilerne. an application for temporary injunction was filed seeking to restrain the applicants from interfering with the suit property. this application for temporary injunction was dismissed by the civil judge, junior division, panaji. the deceased respondent filed an appeal before the district judge, north goa, panaji, who, by the impugned judgment dated 3rd march, 1997, set aside the order of the civil judge, junior division and granted the application for temporary injunction filed by the deceased respondent. this order is challenged in this revision.2. the suit property admittedly belongs to the communidade of pilerne and it stands recorded in the records of the communidade in favour of the heirs of manuel vaz. this property is also recorded under matriz no. 115 in favour of the heirs of manuel querobino vaz. both the parties to the litigation claimed the suit property through the heirs of manuel vaz. the respondent, now deceased, claimed the suit property as sub-lessee of fr. vaz, who was lessee of the communidade and the applicants claim the suit property on the basis of two agreements dated 7th october, 1982 and 21st october, 1986, executed by maria assuncao vaz, who claims the suit property through heirs of the said manuel vaz. the deceased respondent claimed to be in .....

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Jan 28 1999 (HC)

Shri Shaikh Azmatulla, U.D.C. Vs. the Director of Education, Govt. of ...

Court : Mumbai

Decided on : Jan-28-1999

Reported in : 1999(3)ALLMR33; 1999(3)BomCR516

orderr.k. batta, j. 1. the petitioner was working as head clerk in the anjumen himayatul islam high school at baina and by order dated 4th july, 1994, he was reverted from the said post of head clerk and appointed as u. d. c. on the ground that the post of head clerk had become surplus due to the fall in the strength of students in the said school. by another order dated 26th august, 1993, punishment of withholding of increment was imposed on the petitioner. both these orders have been challenged by the petitioner in this petition. insofar as challenge relating to withholding of increment is concerned, it has been submitted by learned advocate shri sonak, that the managing committee has now initiated disciplinary proceedings for break of one day in connection with the imposition of punishment. the said imposition was challenged on various grounds including thatthe punishment could not be imposed by the head master of the school. however, in view of the fresh proceedings initiated by the managing committee in respect of the said matter, learned advocate for the petitioner has stated that he does not press the challenge against the order dated 26th august, 1993 and that he would approach the appropriate authority in case it is necessary, after the conclusion of the said proceedings. thus, the challenge in this petition is now limited only in relation to deployment reversion of the petitioner on account of his being declared surplus against the post of head clerk. 2. the .....

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Feb 02 1999 (HC)

Shri R.D. Patkar Vs. Directorate of Agriculture, Government of Goa and ...

Court : Mumbai

Decided on : Feb-02-1999

Reported in : 1999(3)BomCR521

orderr.k. batta, j.1. the petitioner was promoted to the post of assistant agricultural officer grade ii on 27th september, 1973. the posts of assistant agricultural officer grade ii were in the scale of rs. 1400-2300 in the directorate of agriculture. by order dated 25th march, 1992, the government of goa upgraded 29 posts out of 52 posts of assistant agricultural officer grade ii into the scale of rs. 1640-2900. this order further provides that the upgraded posts will be filled only by agricultural graduates and the remaining posts of 23 assistant agricultural officers will also be upgraded as and when holders of the posts, who are non-agricultural graduates, retire. 2. the petitioner in this petition seeks declaration that exhibit 'e' at page 22 of the record to the extent that it denies assistant agricultural officers grade ii, who do not possess a degree in agriculture from recognised university or equivalent, to promotion to the post of assistant agricultural officer grade i, is ultra vires articles 14 and 16 of the constitution of india; that the petitioner should be provided with at least one promotional avenue and that he should be granted time bound promotional scale similar to the assistant agricultural officer grade ii, who possess degree qualification. 3. to the assistant agricultural officers grade ii holding the graduate qualification in agriculture, the time bound promotional scale which has been given is rs. 2000-3500. 4. the scope of the petition is .....

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