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Case Laws
Showing 41 to 60 of 473 Records
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1996 (7) TMI 562 - SUPREME COURT
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... ... ..... gress of the appeal. If another lawyer is appointed at State cost, he too would need the presence of the appellant for instructions and that would place the Court in the same situation. Such a procedure can, therefore, prove cumbersome and can promote indiscipline. Even if a case is decided on merits in the absence of the appellant, the highrer court can remedy the situation is there has been a failure of justice. This would apply equally if the accused is the respondent for the obvious reason that if the appeal cannot be disposed of without hearing the respondent or his lawyer, the progress of the appeal would be halted. In view of the position in law explained above, we are of the view that the High Court erred in dismissing the appeal for non-prosecution simplicitor without examining the merits. We, therefore, set aside the impugned order and remit the appeal to the High Court for disposal on merits in the light of this judgment. The appeal will stand allowed accordingly.
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1996 (7) TMI 561 - SUPREME COURT
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... ... ..... o. Ltd. vs Kokilaben Chandravadan (supra). As in the facts of the present case, the appellant shall be deemed to be liable to pay compensation applying the principle of vicarious liability because the accident took place when the act authorised was being performed in a mode which may not be proper but was directly connected with in the course of employment, sub-section (1) of section 96 of the Act shall come into play and the insurance company shall be deemed to be the judgment debtor, so far claim made by the heirs and legal representatives of the deceased is concerned. are Accordingly, the appeals are allowed and the orders of the claims Tribunal and the High Court are modified where only the appellant has been held to be liable to pay the compensation and the respondent insurance company has been absolved of the liability. The respondent insurance company shall be jointly and severally liable to pay the compensation to the claimants. There shall be no order as to costs. t
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1996 (7) TMI 560 - SUPREME COURT
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... ... ..... ring the period from August 19, 1972 to September 1, 1975 and replaced it by another Provision which was to be operative during the said period. The said notification Cannot be held to be invalid on the basis that the said amendment sought to amend a provision which was not in existence. The Statement of Law in Sutherland on Statutory Construction, on which reliance was placed by the learned Judges of the High Court, that a repealed law cannot be amended has no application in the present case. For the reasons aforementioned, the judgment of the High Court dated April 15, 1980, in so far as it holds that the amendment made in Rule 244(2) of the Rules vide notification dated March 11, 1976, is invalid, cannot be upheld and is set aside. The setting aside of the judgment of the High Court in this regard would note however, affect the respondent and the decision of the High Court in his favour shall remain undisturbed. The appeal is disposed of accordingly. No order as to costs.
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1996 (7) TMI 559 - ALLAHABAD HIGH COURT
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... ... ..... efore 1st appellate and 2nd appellate authorities and Tribunal Including power of stay and waiver for disposing with condition of deposit of tax to meet the hardship if any, and finally Revision before the High Court. With such exhaustive procedure and remedy when such authorities are specialised in their branch viz. dealing with fiscal statute it is not only more appropriate but just and proper that such authorities and the Tribunals must scrutinize in depth than seeking relief from this Court under the extraordinary exercise of jurisdiction under Article 226 of the Constitution of India. Existence of power does not mean exercise of power. 21. In view of the aforesaid findings we do not find any merit in all these writ petitions and they are accordingly dismissed, It is without prejudice to the right of the petitioners to raise all such points before the Authorities concerned, as and what arises, in accordance with law. Ad interim stay order dated 30-8-94 is hereby vacated.
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1996 (7) TMI 558 - SUPREME COURT
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... ... ..... sed on the Notification dated May 16 1980 must also fail because by excepting from the purview of the Schedule, certified and foundation seeds, bearing tags of particular colours, it cannot be spelt out that words relating to foodgrains would automatically include inferences. what is meant to contain therein shall be explicit and categoric. Nothing stops the State Government to add suitable words therein to coney that foodgrains, as processed for seeds, would also be agricultural produce within the meaning of the expression " of otherwise" occurring in Section 2 (1) (i) of the Act. since no such exercise has been taken, the State Government cannot be permitted to achieve indirectly which it could have achieved directly, by being specific in that regard. The High Court rightly rejected such contention raised before it by the appellants. For the foregoing reasons, we find no merit in these appeals. the same are accordingly dismissed but without any order as to costs.
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1996 (7) TMI 557 - CALCUTTA HIGH COURT
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... ... ..... ds. 64. In the instant case, such delay has admittedly been caused by the Customs authorities. 65. Accordingly, I dispose of this application by directing the Customs Authorities to pay the demurrage and other dues of the Calcutta Port Trust in respect of the goods in question, within fifteen days from date and, thereafter, permit the petitioner Company to re-export the goods on payment of export duty, if any. The authorities of the Calcutta Port Trust are directed to make over possession of the goods to the petitioner Company immediately upon receipt of payment of its dues from the Customs authorities to enable the petitioner Company to re-export the same in terms of the order. 66. The application for vacating the interim order filed on behalf of the authorities of the Calcutta Port Trust is also disposed of in the aforesaid terms. 67. There will be no order as to costs. 68. All parties to act on a signed copy of the operative part of this judgment on the usual undertaking.
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1996 (7) TMI 556 - CEGAT NEW DELHI
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... ... ..... ter processing were differently known. We find that in the instant case, a definite product has come into existence after being subjected to process. The properties of the goods after undergoing these processes were different from those of goods as they were before being subjected to these processes. In the decision of the Apex Court, we find that there was no definite and distinct property provided to the goods dealt with in that case or discussed in that case. We therefore, hold that the facts in the two cases are different and therefore, the case decided by the Apex Court is clearly distinguishable. In view of the fact that the processes undertaken in converting the timber slats into seasoned timber suitable for manufacture of pencils, we hold that the processes brought into existence a new product and therefore, can be treated as a process of manufacture or processes undertaken amount to manufacture. In the result, the impugned order is upheld and the appeal is rejected.
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1996 (7) TMI 555 - SUPREME COURT
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... ... ..... uld be confronted by volley of questions dealing with such a subject is a matter of concerned to us. We cannot brush aside the submission of the appellant that such an ordeal would inflict the appellant that such an ordeal would inflict devastating impairment on the development of child’s personality. Of course, if such a course is of any use to the cause of justice, we may have to bear with it as an inevitable course of action to be resorted to. But in this case, when the trial is going to be nothing but a farce, such a course of action should not be allowed to take place on account of the impeding consequences befalling an innocent child. After adverting to the above aspects and bestowing our anxious consideration we unhesitatingly reach the conclusion that there is no sufficient ground to proceed to the trial in this case. We, therefore, quash the proceedings and the charge framed by the Sessions Judgement and discharge the appellant. The appeal would stand allowed.
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1996 (7) TMI 554 - SUPREME COURT
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... ... ..... impugned parliamentary enactment validates the relevant provisions of both the 1982 Madhya Pradesh Act as well as the 1981 Madhya Pradesh Act (as amended in 1987), with the result that appellants- petitioners may be called upon to pay the cess on minerals twice over i.e., under both the 1982 Act as ell as under the 1981 Act as amended in 1987 simultaneously. We see no basis for such an apprehension. Be that as it may, Sri Gulab C. Gupta, learned counsel appearing for the State of Madhya Pradesh, stated clearly that no such double levy will take place and that there would be only one levy of cess on minerals in any given year or any given quantity removed. The said statement should allay any aprehensions on the part of appellants-petitioners from Madhya Pradesh. For the above reasons, the appeals and writ petitions are dismissed with costs. Advocate's fee quantitied at ₹ 2,500/- in each appeal and writ petition. No orders are necessary in Interlocutory Applications.
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1996 (7) TMI 553 - SUPREME COURT
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... ... ..... allowed to other trader or manufacturer in respect of similar goods or goods marketed through common trade channel need not be taken into consideration for the disposal of these appeals. As in the facts and circumstances of the case, the rectification of the trade marks registered in favour of the respondent Company since allowed by the Assistant Registrar of Trade Marks was valid and also justified, such order in our view, should not have been interfered with in appeal. We, therefore, allow these appeals, set aside the impugned judgments of the High Court and restore the order of rectification passed by the Assistant Registrar of Trade Marks, Madras. By way of abundant caution, it is expressly made clear that we have not expressed any opinion on the claim of registration of the trade mark "charminar" in favour of the appellant for quiwam and zarda being manufactured and traded by the appellant. In the facts of the case, there will however be no order as to costs.
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1996 (7) TMI 552 - SUPREME COURT
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... ... ..... pounding of the offence of cheating. It is also to be noted that long time has elapsed since the complaint was filed in 1987. It may also be indicated that although such FIRs were filed in 1987 and 1989, the Banks have not chosen to institute any case against the alleged erring official despite allegations made against them in the FIRs. Considering that the investigations had not been completed till 1991 even though there was no impediment to complete the investigations and further investigations are still pending and also considering the fact that the claims of the Banks have been compromised on receiving payments, we do not think that the said complaints should be pursued any further, In our view proceeding further with the complaints will not be expedient. In the special facts of the case, it appears to us the decision of the High Court in quashing the complaints does not warrant any interference under Article 136 of the Constitution. We, therefore, dismiss these appeals.
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1996 (7) TMI 551 - SUPREME COURT
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... ... ..... ppeal. This case is one of such instances. It is true that Section 5 of the Limitation Act envisages explanation of the delay to the satisfaction of the Court and in matters of Limitation Act made no distinction between the State and the citizen. Nonetheless adoption of strict standard of proof leads to grave miscarriage of public justice. it would result in public mischief by skilful management of delay in, the process of filing the appeal. The approach of the Court would be pragmatic but not pedandic. Under those circumstances, the Subordinate Judge has rightly adopted correct approach and had condoned the delay without insisting upon explaining every day s delay Sn filing the review application in the light of the law laid down by this Court. The High Court was not right in setting aside the order. Delay was rightly condoned. The appeal is accordingly allowed. The case is remitted to the reference Court for disposal of the review petition in accordance with law. No costs.
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1996 (7) TMI 550 - SUPREME COURT
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... ... ..... port or place of concealment, whether there was proper opportunity to the police to secure the presence of a Gazetted Officer whether the delay in search and seizure would result in the escape of the accused from arrest or contraband would be destroyed or wisked away and host of all relevant attendant circumstances. Each case depends upon its own factual scenario and no exhaustive or mathematical formula of universal application can be laid down. The Court has to consider each case on its own setting. In view of the absence of any writing from the accused to the effect that the accused was informed of his right and that the same was waived taken by the officer who conducted the searched and seized the contraband and in view of the long delay that has taken place, we think that these may not be cases warranting interference with the order of acquittal at this distance of time. The appeals are accordingly, dismissed. The respondents are directed to be set at liberty forthwith.
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1996 (7) TMI 549 - ANDHRA PRADESH HIGH COURT
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... ... ..... in Thungabhadra Industries Ltd. case 1986 62 STC 71 (1986) 2 APSTJ 69, are not satisfied. The Tribunal, in its order under revision, held that in the circumstances such credence could not be given to the claim that the entire disputed turnover related to cement bags collected within the State of Andhra Pradesh itself and that the assessee failed to establish that the purchases of empty gunny bags were made by them from real and identifiable dealers and that the assessee was not entitled to exemption automatically on the disputed turnover as relating to the second sales. In view of the above findings, in our view, the Tribunal has rightly come to the conclusion that the petitioner was not entitled for exemption. We find no merit in T.R.C. No. 261 of 1988 it is accordingly dismissed. 11.. In the result, T.R.C. Nos. 259 and 260 of 1988 are allowed and T.R.C. No. 261 of 1988 is dismissed. No costs. T.R.C. Nos. 259 and 260 of 1988 are allowed. T.R.C. No. 261 of 1988 is dismissed.
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1996 (7) TMI 548 - ORISSA HIGH COURT
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... ... ..... o away thinking The Judge was biased (per Lord Denning MR in Metropolitan Properties Co. (F.G.C.) Ltd. v. Lannon 1968 3 All ER 304 CA . An adjudicator like Ceaser s wife should be above suspicion. (per Bowen L.J., in Lesson v. General Council of Medical Education (1890) 43 Ch.D. 366. At the same time it should be remembered that mala fide is generally the last refuge of a losing litigant. Unnatural expansion of principles of natural justice without reference to administrative realities and other factors of a given case, can be exasperating. A balance has to be struck between real apprehension of bias and an imaginary ghost of bias. Let the Commissioner of Sales Tax consider desirability of continuance of the proceeding by another Assistant Commissioner. It would be appropriate if the proceeding itself is finalised early, preferably by the end of December, 1996. The writ application is allowed to the extent indicated above. No costs. A. DEB, J.-I agree. Writ petition allowed.
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1996 (7) TMI 547 - PATNA HIGH COURT
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... ... ..... f the Act for mere contravention of sub-section (2a) of section 31 of the Act will be illegal and without jurisdiction. 6.. Thus the condition precedent for the seizure of the goods or the vehicle is that the prescribed authority must be satisfied that the goods in question were sold or purchased in Bihar and were being clandestinely transported by evading tax payable to the State. Such satisfaction has to be arrived at on the basis of some positive materials and not on mere suspicion. 7.. From a perusal of the impugned orders in the two cases, we are satisfied that there is no consideration much less any finding on these aspects of the matter which are held to be the conditions precedent for the seizure and the imposition of penalty in terms of section 31(3) of the Act. The impugned orders, therefore, are clearly unsustainable and are accordingly quashed. 8.. In the result, these two writ petitions are allowed. However, without any order as to costs. Writ petitions allowed.
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1996 (7) TMI 546 - ANDHRA PRADESH HIGH COURT
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... ... ..... ould not be liable to tax as the timber has already suffered tax. 2.. The Tribunal, as the final authority to determine the questions of facts, held that the assessee sold timber only and that the purchasers got the logs cut into different sizes by paying cutting charges in the appellant s saw mill before transporting to their own places. 3.. We cannot allow the State to canvass correctness of this finding of fact in these TRCs and accordingly they are dismissed. No costs. Revision petitions dismissed.
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1996 (7) TMI 545 - ANDHRA PRADESH HIGH COURT
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... ... ..... mber, it was held that skimmed milk powder is nothing but dehydrated form of pasteurised milk that question was considered in the context of granting exemption under G.O. Ms. No. 20 dated January 2, 1980 issued under section 9(1) of the Andhra Pradesh General Sales Tax Act, 1957. The ratio in that case would squarely apply to this case. Consequently, it has to be held that skimmed milk powder is nothing but milk powder and is not liable to be taxed. In this view of the matter, the order of the Tribunal is upheld and the tax revision case is dismissed. No costs. Petition dismissed.
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1996 (7) TMI 544 - MADHYA PRADESH HIGH COURT
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... ... ..... ny other sufficient reason for review or other appropriate remedy together with an application seeking condonation of delay on sufficient ground in respect of the questions projected in these miscellaneous civil cases and with reference to the common order dated 29th October, 1987 passed in the aforesaid five appeals. If such applications are presented, the Tribunal shall be free to decide the same in conformity with law without in any way being tied down by the liberty reserved in this order. The non-applicant shall have freedom to contest the matter. 10.. These miscellaneous civil cases are thus disposed of in terms indicated above but with no orders as to costs. 11.. Transit a copy of this order to the Tribunal. Misc. Civil Case No. 226 of 1994 12.. Retain this order in the record of Miscellaneous Civil Case No. 226 of 1994 and place its copy each in the records of the connected miscellaneous civil cases as particularised above for ready reference. Reference not answered.
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1996 (7) TMI 543 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... ehicle and intercepted it, and the attempt was frustrated. Considering all these aspects, we find no ground to interfere with the order of the respondent No. 1 (CTO) as regards the quantum of penalty. 19.. In view of the findings above, the application is dismissed. However, we make no order as to costs. The sum of Rs. 5 lakhs deposited in cash and by way of bank guarantee under interim order dated January 3, 1996 passed by this Tribunal shall be adjusted against the amount of penalty imposed. L.N. Ray (Chairman).-I agree. M.K. Kargupta (Technical Member).-I agree. After the judgment has been delivered, Mr. M.L. Bhattacharjee, learned counsel for the applicant submits that the amount of penalty may be reduced from Rs. 5 lakhs. Mr. J.K. Goswami, learned State representative, opposes the submission. The quantum of penalty has been duly considered in the body of the judgment and we see no reason to revise the same. Accordingly, the submission is rejected. Application dismissed.
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