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Judgment Search Results Home > Cases Phrase: rationale Court: mumbai Year: 1993 Page 1 of about 35 results (0.015 seconds)

Mar 20 1993 (HC)

N.D. Bhatt, Inspecting Assistant Commissioner and anr. Vs. I.B.M. Worl ...

Court : Mumbai

Decided on : Mar-20-1993

Reported in : 1994(1)BomCR279; [1995]216ITR811(Bom)

..... the details of the headquarters expenses for 5 years 1967 to 1971. with this letter a statement by mr. b. h. withem vice-president (finance) of the company, enunciating the rationale behind headquarters expenses, the composition thereof and the methodology adopted for apportioning the same were also explained. a certificate from m/s. price watergate authenticating the method of allocating headquarters .....

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Jun 10 1993 (HC)

National Radio and Electronics Co. Ltd. Vs. Union of India

Court : Mumbai

Decided on : Jun-10-1993

Reported in : 1993LC565(Bombay); 1993(67)ELT232(Bom)

..... two items. shri shroff complains and in our judgment with considerable merit that the finding of the assistant collector is entirely illegal and the claim has been denied without any rationale. it is not in dispute that in paragraph 49 of the judgment in bombay tyre international ltd. 's case, the supreme court held that the cost of transportation will include .....

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Mar 20 1993 (HC)

N. D. Bhatt, Inspecting Assistant Commissioner and anr. Vs. I.B.M. Wor ...

Court : Mumbai

Decided on : Mar-20-1993

Reported in : (1993)115CTR(Bom)103

..... the details of the headquarters expenses for 5 years 1967 to 1971. with this letter a statement by mr. b. h. withem vice-president (finance) of the company, enunciating the rationale behind headquarters expenses, the composition thereof and the methodology adopted for apportioning the same were also explained. a certificate from m/s. price watergate authenticating the method of allocating headquarters .....

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Sep 28 1993 (TRI)

Kanta Maggo Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Decided on : Sep-28-1993

Reported in : (1994)(69)ELT556Tri(Mum.)bai

..... going abroad again and the period of about three years has already lapsed after she claimed benefit under tr rules. considering the special circumstances pleaded, there does not appear any rationale in refusing the plea for granting permission to re-export. even the government of india has, in such cases, permitted re-export, as is evident from the decision reported in .....

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Jul 22 1993 (HC)

Bank of Baroda Vs. Fairgrowth Financial Services Ltd. and ors.

Court : Mumbai

Decided on : Jul-22-1993

Reported in : [1994]80CompCas789(Bom)

..... the statutory dues would, as far as possible, be paid out of unencumbered property in the first instance. so far as private persons are concerned, there appears to be a rationale as to why they are put last. as is known, almost all the monies were siphoned off into private pockets from financial institutions and/or banks. it has then been .....

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Jul 30 1993 (HC)

Prakash S/O Tolaram Lalwani and ors. Vs. Union of India (Uoi), Through ...

Court : Mumbai

Decided on : Jul-30-1993

Reported in : 1994(3)BomCR53

..... the rates on the basis of prevailing market rate and laid down a policy not to enhance it more than 15% of the existing rent. i do not find any rationale behind such unreasonable attitude of the respondents and consequent refusal to accept the recommendation of its own fair rent committee. it might have taken any decision it deemed fit in .....

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Oct 18 1993 (HC)

Master Kochikar Ketan Manohar and ors. Vs. State of Maharashtra and or ...

Court : Mumbai

Decided on : Oct-18-1993

Reported in : 1994(2)BomCR641

p.s. patankar, j.1. the factual background is as follows.2. the 1st petitioner was born on 26th september, 1977 and has passed viii standard examination in april 1991. it is alleged that he was compelled to leave the school due to domestic difficulties. on or about 10th july, 1992, he approached the principal of a school and sought to submit his application form (no. 17-meant for private candidates and students) for appearing for s.s.c. board examination to be held in march, 1993. however, the school informed that he could not register as he has not completed 16 years of age on the date of registration (31st july of each year) and can only appear for examination to be held in march, 1994. this was in view of regulation 42(1)(d) as was prevailing at that time.3. the 2nd petitioner passed his s.s.c. board examination in march, 1991. it is alleged that due to financial difficulties he could not join the junior college. on or about 6th july, 1992, he approached one college with application form for h.s.c. examination to be held in march, 1993 as a private candidate. however, the college informed that he cannot submit the form as there would be no gap of 3 years from the date of passing s.s.c. examination and the date of the examination to be held for h.s.c. in 1993. he informed that he can appear only in march, 1994 in view of regulation 89(1).4. the 3rd petitioner passed s.s.c. examination in march, 1990. he joined junior college for xith standard, but failed in 1991. the .....

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Jul 16 1993 (HC)

Naranga Hotels Private Ltd. Vs. Union of India and Others

Court : Mumbai

Decided on : Jul-16-1993

Reported in : 1994(1)MhLj983

a.p. shah, j.1. the petitioner, which is a private limited company, is engaged in the business of hoteliering and has two hotels, the ambassador hotel at bombay and the ajanta ambassador hotel at aurangabad. the hotels of the petitioner are having status of 'four star' and there are restaurants forming part of the said hotels. 2. by this petition under article 226, the petitioner questions the authority of the state to levy sales tax in respect of food and beverages supplied or served in the hotels/restaurants of the petitioner. the petitioner challenges the validity of the forty-sixth amendment to the constitution and the relevant entries in the bombay sales tax act, 1959 (hereinafter referred to as 'the said act') imposing sales tax on the food articles supplied in the hotel, restaurant, etc. 3. the sales tax was being levied upon sales of food articles in hotel/restaurant right since the inception of the sales tax act in the then state of bombay and also in the state of maharashtra. the concept of levy of sales tax on food served and supplied in hotel/restaurant existed even under the old bombay sales tax act, 1946. so far as, the levy of sales tax on the aforesaid basis under the said act was as per entry 70 of schedule 'c' up to june 30, 1981. by an amendment to the said act, schedule 'c' was amended on and from july 1, 1981 and the tax on food served in hotels and restaurants was levied under entry 22, which reads as follow : '22. food and non-alcoholic drinksnot being .....

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Feb 12 1993 (HC)

Regional Provident Fund Commissioner and ors. Vs. Mafatlal Group Staff ...

Court : Mumbai

Decided on : Feb-12-1993

Reported in : 1994(1)BomCR425; (1993)95BOMLR147; (1993)IILLJ1066Bom; 1993(2)MhLj1377

kapadia, j 1. this appeal has been preferred by regional provident fund commissioner and union of india against judgment and order dated june 25, 1987, by which the learned single judge in effect struck down paragraph 3(a) of the employees' provident fund scheme, 1952, framed under section 6-a of the employees provident funds and miscellaneous provision act, 1952 on the ground that the said clause was ultra vires article 14 of the constitution. 2. the facts of the case lie within a very narrow compass. by act 16 of 1971, the employee's provident fund and miscellaneous provisions act, 1952, section 6-a was introduced whereby the central government was empowered to frame a statutory scheme, called as the employee's family pension scheme to provide family pension and life insurance benefits to the employees of establishments or class of establishments to which the provident fund act, 1952, apples. under sub-section (2) of section 6-a it is provided that the central government, by notification, shall establish a family pension fund in respect of employees covered under the act. under the said sub-section (2) of section 6-a it is further provided that the family pension fund will consist of portion of employer's plus employees' contribution, not exceeding 1/4th of the amount payable as contribution under section 6 of the employees provident funds and miscellaneous provisions act, 1952. the statement of objects and reasons which led to the introduction of the family pension scheme .....

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Dec 13 1993 (HC)

Smt. Abhilash Vinodkumar JaIn Vs. Cox and Kings (India) Ltd. and Other ...

Court : Mumbai

Decided on : Dec-13-1993

Reported in : [1995]84CompCas1(Bom); 1994CriLJ1635

m.f. saldanha, j. 1. one more dimension concerning the ambit and scope of section 630 of the companies act, 1956, has been canvassed in this case. the issue is briefly summarized in the question as to whether the criminal action contemplated under section 630 of the companies act for retrieval of company property or premises wrongfully withheld is maintainable against the legal heirs of a deceased employee. more exactly, the two possible situations that are illustrated are, firstly, where the employee has died in service and the legal heirs wrongfully withhold possession of the premises, and, secondly, where the employee himself, who has wrongfully withheld the premises, dies during the pendency of the section 630 proceedings and the legal heirs continue to wrongfully withhold the premises. having regard to the fact that section 630 of the companies act, 1956, refers to action only against officers/employees of a company which as now clarified by the supreme court necessarily includes ex-employees, whether legal heirs who wrongfully withhold company property can claim that they are outside the ambit and scope of section 630 of the companies act and, therefore, immune from criminal prosecution. the answer in both cases is an emphatic no. 2. simultaneously, a curious contention was raised in all solemnity and seriousness and argued threadbare with the assistance of hundreds of authorities and comparisons with the provisions of scores of other statutes in support of the plea .....

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