Court : Mumbai
Decided on : Feb-27-2003
Reported in : 2003(3)ALLMR521; 2003(5)BomCR695
..... , to my mind, prima facie the construction is in violation of the provisions of the development control regulations and in violation of the mofa act. the learned trial court found in favour of the appellants on merits. however, came to the conclusion that because of delay and the financial ..... proposition. there is not absolute requirement that authorities who have sanctioned plans must be necessary parties to the proceedings. that would depend on the act and rules and the facts of the case. to come to the conclusions that permission has been taken contrary to the rules and regulations, ..... understood.the law may be explained thus. an owner of the land or developer considering the provisions of the maharashtra regional and town planning act, 1966 and development regulations framed thereunder, if a scheme or lay out plan has been approved, whether the building is constructed or not ..... opinion, once the buildings shown in the approved plan submitted in terms of the regulations under an existing scheme filed before the authorities under mofa act, have been completed and possession handed over, the builder/owner cannot contend, that because he has not formed the society and/or not conveyed ..... agreement for sale executed between the first defendant and various purchasers, the 1st defendant has agreed to comply with the obligations cast under mofa act including formation and registration of society and conveying the property to the society and other such related obligations. in para 3 it is set .....Tag this Judgment!
Court : Mumbai
Decided on : Mar-20-2003
Reported in : 2003(5)BomCR804; 2003(160)ELT125(Bom)
..... certificate to show that the acrylic sheets imported by the petitioners were manufactured out of plastic scraps and hence under section 3(1) of the central tariff act, no additional duty can be levied on acrylic sheets manufactured from plastic scrap. in other words, the submission is that when there is total exemption ..... the chapter heading 39.20 subject to the fulfillment of the conditions set out therein, no additional duty under section 3(1) of the customs tariff act is leviable on the goods imported by the petitioners. on the other hand, the contention of the revenue is that the notification no. 53/88 ce ..... duty has been paid. in the present case the acrylic sheets are imported and hence the question of paying excise duty under central excise act or additional duty under customs tariff act on the inputs i.e. plastic scrap does not arise at all. therefore, the payment of excise duty or additional duty on ..... . as held by this court in the case of ashok traders (supra), if the excise duty under the central excise and salt act, 1944 or additional duty under customs tariff act, 1975 is not paid on the inputs used in the manufacture of acrylic sheets imported, then the benefit of exemption notification is not ..... imported acrylic sheets manufactured out of plastic scraps. it was submitted that additional duty under section 3(1) of the customs tariff act is to be leviable at the rate applicable to a like article manufactured or capable of being manufactured in india under the central excise .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jun-24-2003
Reported in : (2004)(177)ELT179Tri(Mum.)bai
..... by the assesses.4. the brief facts of the case are these. rexello castors pvt. ltd. (rcpl) is a company registered in the year 1976 under indian companies act, 1956, which was originally a partnership concern as rexello industries and it is situated at 23/d, mahal industrial estate, mahakali caves road, andheri (e), mumbai 400 093 and was engaged in the ..... manufacture of various types of castor wheels, trolley wheels and other material handling products etc. rex rubber works (rrw) is a partnership firm registered in 1964. earlier ..... 6, mittal industrial estate, andheri (e), mumbai 400 059, having the required infrastructure to manufacture various types of castor wheels and trolley wheels etc. crown rollen (crn) is a partnership firm registered in 1980 and is situated at 115/3, mittal industrial estate, andheri (e), mumbai 400 059, having the required infrastructure to manufacture various types of castor wheels and ..... /5, mittal industrial estate, andheri (e), mumbai 400 059, having the required infrastructure to manufacture various types of castor wheels and trolley wheels. rex arts (ra) is a partnership firm registered in 1950 at 48, nishanpada road, dongri, mumbai and was engaged in the manufacture of wooden nursery furniture and allied products.4. the factory premises of the following .....Tag this Judgment!
Court : Delhi
Decided on : May-30-2003
Reported in : 2003VIAD(Delhi)47; I(2004)BC502; 1(2003)DLT106; 2003(71)DRJ795
..... indian law is concerned, there is no legal impediment in a partnership firm authorising any other person to act on its behalf; for that matter even a sole proprietor can execute a general power of attorney in ..... it is also relevant to mention that there are submissions in the pleadings themselves which indicate that defendant no. 1 is a partnership firm. this matter could have been elucidated by defendants no. 1 and 2 who have hopelessly failed to put up any defense. even so far as ..... , learned counsel for the russian firm. the legal position as set out above was not controverter by mr. m.c. satalvad, learned counsel for the indian firm. so far as the bank of india is concerned it admitted its liability to honour the letter of credit and expressed its willingness to abide by ..... or responsibility for the description, quantity, weight, quality, condition, packing, delivery, value or existence of the goods represented thereby, or for the good faith or acts and/or omissions, solvency, performance or standing of the consignor, the carriers of the insurers of the goods or any other person whomsoever. article 16 a. ..... favor of any person authorising him to act in a manner that would bind the sole proprietor. the plaintiff .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Mar-26-2003
Reported in : 264ITR355(P& H)
adarsh kumar goel, j.1. the respondent filed a complaint under section 276c/ 277 of the income-tax act, 1961 (for short, 'the act'), read with section 109 of the indian penal code, alleging that the petitioners-accused, i.e., petitioner no. 1, partnership firm, and petitioners nos. 2 to 6, partners of the said firm, were guilty of maintaining duplicate set of books of ..... against them nor is it shown that they are in charge or responsible for the conduct of the business of the firm within the meaning of section 278b of the act, which provides for vicarious liability of persons in charge or responsible to the company for conduct of its business, where an offence has been committed by a company (which expression ..... .5. the first contention raised on behalf of the petitioner that since the order of assessment has been set aside, the offence of tax evasion under section 276c of the act could not be tried cannot be accepted. the said offence is independent of the assessment proceedings and there is no legal bar to the trial being conducted for such an .....Tag this Judgment!
Court : Karnataka
Decided on : Sep-19-2003
Reported in : ILR2003KAR4443; 266ITR178(KAR); 266ITR178(Karn)
..... that so far as the sale of 'movable property' is concerned, the document is not required to be registered. section 2(6) of the registration act, which defines 'immoveable property' states that the things attached to earth or permanently fastened to it, or anything which is attached to the earth is also ..... i) the documents in question were not registered; (ii) machinery/equipment were not identified; (iii) written down value as per section 43(1) of the act in support of the machinery/equipment could not be ascertained; (iv) market value of the asset without valuer assessment also could not be ascertained; (v) there ..... suffer from any errors involving substantial question of law, which calls for interference by us?7. from the reading of section 260a of the act it is clear that this court can interfere against the order passed by the tribunal, if the order passed by the tribunal suffers from errors ..... , he drew our attention to the definition of immovable property attached to earth provided under section 2(6) and 17(1)(d) of the registration act, 1908. he also referred to us to the contents of valuation report, which was produced for the first time before the appellate authority. according to ..... of fact, it is not permissible for this court to interfere against the orders impugned in exercise of its power under section 260a of the act. the learned counsel for the revenue pointed out that when the authorities have carefully examined the materials placed before it and have given several .....Tag this Judgment!
Court : Karnataka
Decided on : Jun-12-2003
Reported in : 2005ACJ1946; 2004(1)KarLJ386
..... . that concept of a notional income in the case of non-earning victims of road accidents has been recognised by the parliament in the 1994 amendment to the motor vehicles act. we therefore see no reason why determination of the compensation for the balance of the period i.e., post-retirement part of the multiple the multiplicand cannot be assessed on .....Tag this Judgment!
Court : Karnataka
Decided on : Sep-17-2003
Reported in : ILR2003KAR4422; (2004)ILLJ880Kant
..... above pronouncements little room for any doubt that an establishment, which is carrying on any commercial activity on a systematic basis, would constitute a 'shop' within the meaning of the act and the notification issued thereunder. applying the said test to the instant case, it is evident that the appellant - federation is engaged in a systematic commercial activity of buying ..... affirmative, the court held that the branch offices in other states would also get covered if the same were directly controlled by the head office. it also declared that the esi act being a beneficial legislation, the provisions thereof ought to be interpreted liberally to advance the purpose underlying the legislation.12. a division bench of this court had in the ..... shop'.10. in cochin shipping co., v. e.s.i. corporation, : (1993)iillj795sc the appellants were carriers engaged in clearing and forwarding operations. the argument against the application of the act was that the clearing and forwarding activity was undertaken in the customs house, hence the establishment could not be said to be a 'shop'. rejecting the contention, the court held ..... that the esi court was justified in holding that the demand raised against the appellant was legally valid and the appellant's objections to the application of the act unfounded.7. the esi act has been enacted to provide certain benefits to the employees in case of sickness, maternity and employment injury and to make provisions for certain other matters in relation .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : May-20-2003
Reported in : (2003)135PLR152
..... of the code:c) that sub-clause (o) of clause 15 of the agreement of dealership with indian oil corporation ltd. prohibits any change in the nature or constitution of the partnership firm without previous consent in writing of the company during the currency of the agreement. the learned ..... whom it is sought to make liable. 4. right of suit on death of partner.(1) notwithstanding anything contained in section 45 of the indian contract act, 1872 (9 of 1872), where two or more persons may sue or be sued in the name of a firm under the foregoing ..... the landlord-petitioner, namely, balwant rai tayal filed an ejectment petition under section 13 of the act against the tenant-respondent, namely, m/s subhash oil company. the tenant company has been a partnership concern having three partners, namely sarvshri virender kumar tayal son of balwant rai tayal i.e ..... is well known that such a fraudulent design and procedure would vitiate everything. chief justice edward coke of england long ago observed 'fraud avoids all judicial acts, ecclesiastical or temporal'. echoing and citing the opinion of chief justice expressed three centuries ago, the supreme court in s.p. chengalvaraya naidu (dead) ..... cannot be considered as improperly instituted; ande) that the appellate authority is not vested with the power of remand under section 15 of the act, criticising the reasoning adopted by the appellate authority, the learned counsel has submitted that the appellate authority proceeded on the assumption that the .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jul-07-2003
Reported in : AIR2003SC2686; 2003(5)ALD14(SC); 2003(3)ALLMR(SC)1158; 117CompCas1(SC); RLW2003(3)SC451; 2003(5)SCALE138; (2003)6SCC230
..... be issued if the disputes involve private law character. the writ court has also no jurisdiction to determine an issue on private dispute over a property or right under a partnership. while purporting to record a compromise, the writ court cannot enlarge its jurisdiction by directing that the suits pending in different courts filed or different causes of action would also ..... the same without the authorization of the firm.18. the goodwill of a firm, the learned counsel would urge, would also be a subject matter of division of assets of partnership firm irrespective of the fact as to whether the firm had thence been carrying on business or not. furthermore, as by reason of the said compromise, transfers were sought to ..... . 802 of 1992 and m.c.c. no. 477 of 1992 and the connected writ petition. the factual matrix involved in these matters may be noticed in brief.2. a partnership firm known as m/s. dwarka prasad agarwal & brothers (the firm) was constituted with dwarka prasad agarwal (since deceased), bishambhar dayal agarwal (since deceased), mahesh prasad aggarwal - all sons of ..... be made without registering the same in terms of indian registration act, the same was illegal. it was further submitted that impact of the impugned order can be noticed from the fact that by reason of the said purported consent order dated .....Tag this Judgment!