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1981 (11) TMI 199
... ... ... ... ..... for the B party respondents, finally submits relying upon the decision of the Supreme Court in Bhinka v. Charan Singh, 1959CriLJ1223 that there was already a decision of the Civil Court in respect of the subject matter of the dispute and therefore the proceedings under Section 145(5), Cr.P.C. were without jurisdiction. But it is clear from the record that the proceedings under Section 145(5), Cr.P.C. are in respect of the property bearing Municipal No. 9-5-85/A/2, whereas the decree obtained by the B party respondents in O....... + More
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1981 (11) TMI 198
... ... ... ... ..... tions between the two groups of the brothers, the will was the natural outcome to avoid further future litigation. 13. We do not find any suspicious circumstance surrounding the execution of the will. The circumstances pointed out by learned Counsel are not only not suspicious but normal as pointed out above. The rule, as observed by the Privy Council, is that where a will is charged with suspicion, the rules enjoin a reasonable scepticism, not as obdurate persistence in disbelief. They do not demand from the judge, even i....... + More
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1981 (11) TMI 197
... ... ... ... ..... er passed by the learned Additional Sessions Judge be set aside and suitable sentence be imposed on both Banwari and Barjor Singh here or whether the case should be remanded back to the court concerned, who may hear the parties and then give suitable sentence to the accused. 5. To my mind it is a proper case in which the case should be sent back to the learned Additional Sessions Judge, who may award suitable sentence to the accused because then the accused would have a right to appeal, if necessary after obtaining a condo....... + More
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1981 (11) TMI 196
... ... ... ... ..... ebtor. 9. In view of Section 137 of the Contract Act and also in view of various judgments on this point, the surety's liability towards the creditor remains uneffected, even when the creditor has chosen not to sue the principal debtor. 10. In the instant case, not only the plaintiff bank filed a suit against the principal debtor but also against the guarantors. By preferring its claim before the Liquidator and its claim being admitted by the Liquidator, the plaintiff bank has not foregone its right to proceed against ....... + More
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1981 (11) TMI 195
... ... ... ... ..... great deal of stress on the expression terms used in the clause. In my opinion, this is not the meaning of the word terms . It means articles of agreement, bargain or transaction. It means any dispute or difference arising out of the contract, terms whereof are set forth in the document, shall be settled by arbitration. I, Therefore, hold that there is a dispute and the dispute is referable to arbitration. 31. For these reasons I order the agreement to be filed and refer the matter to arbitration. I appoint Mr. M. S. Joshi....... + More
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1981 (11) TMI 194
... ... ... ... ..... ring Kulia Khand from Khandsari sugar bears similarity with the process used in preparing Bura from sugar. Khandsari sugar is dissolved in water and to the solution are added certain purifying agents. The mixture is then heated and the impurities come to the surface in the form of scum which is removed. The refined solution is then poured into wooden moulds and the moulds are allowed to cool when the liquid takes a solid shape. This substance is then taken out of the moulds and is called Kulia Khand. Nearly the same proces....... + More
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1981 (11) TMI 193
... ... ... ... ..... at where the rejection of books of accounts is purely on a technical reason, the taxable turnover should normally be accepted. (See Commissioner of Sales Tax v. M/s. Pilot Shoe Factory, 1976 UPTC 668; Commissioner of Sales Tax v. Girja Shanker, 1981 UPTC 912 and M/s. Delite Engineering Co. v. Commissioner of Sales Tax, 1981 UPTC 959). 4. No abnormal circumstances appear on the record of this case to hold that the applicant's disclosed turnover ought not to have been accepted. 5. The revision succeeds in part. The order....... + More
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1981 (11) TMI 192
Constitutional validity of new Section 6-11 of the Karnataka Sales Tax Act, 1957, substituted by the Karnataka Sales Tax (Amendment) Act, 1981 - court-fee payable by each petitioner - petition in which thirteen petitioners had joined - Held that: - each of the petitioners in the present writ petition, has his own distinct and separate cause of action arising out of his liability to pay the tax individually under the impugned taxing provision. Since the present writ petition embraces more than one of such causes of action and separate relief's ....... + More
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1981 (11) TMI 191
... ... ... ... ..... ces itself is that the apparent tenor of the document must be accepted unless there is some impediment in doing so. The burden of proving that impediment was on the defendant-respondent. He has not led any evidence to show the circumstances in which Said Mohammad was led to sign blank stamp papers. Ch. Birbal Singh's case is, therefore, clearly distinguishable. 19. On the basis of this case, learned counsel further submitted that the question of appreciation of evidence is within the domain of the last court of fact an....... + More
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1981 (11) TMI 190
... ... ... ... ..... den by law and such as defeated the provisions of law. Further, it cannot be disputed that evasion of taxes is opposed to public policy. What is permitted is lawful avoidance of taxes, or in other words to so arrange ones affairs as to reduce the incidence of taxes to the minimum leviable under the law, but evasion of the law, or falsification of accounts or deliberate non-payment of taxes though due or attempt to avoid payment of taxes by violating the tax laws is certainly not permitted. I have, therefore, not the slight....... + More
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1981 (11) TMI 189
... ... ... ... ..... ts of ₹ 20,000/- each with the usual default clause. After hearing both the learned advocates and considering the facts and circumstances of the case, we think that the defendants should be permitted to pay the decretal amount in installments of ₹ 15,000/- per month payable on 5th November, 1981 provided he pay a sum of ₹ 1,00,000/- on or before the 1st October, 1981 and continues to pay installments of ₹ 15,000/- each on the 5th of every subsequent month beginning from 5th November, 1981. In the ev....... + More
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1981 (11) TMI 188
... ... ... ... ..... the Code. After 15 days, the accused can only be kept in judicial custody or any other custody as ordered by the Magistrate, but not the custody of the Police. 21. In these circumstances, we have to accept this petition and set aside the order of the Magistrate. Now the question arises as to what further orders are necessary because the 15 days mentioned in Section 167(2) have already expired. We think the interests of justice demand that the Magistrate should take up this case and pass such order as he would have been abl....... + More
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1981 (11) TMI 187
... ... ... ... ..... l between the parties and that the document is a sham. Such a question arises when the party asserts that there was a different transaction altogether and what is recorded in the document was intended to be of no consequence whatever. For that purpose oral evidence is admissible to show that the document executed was never intended to operate as an agreement but that some other agreement altogether not recorded in the document, was entered into between the parties. Tyagaraja Mudaliyar and another v. Vedathanni. The Trial C....... + More
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1981 (11) TMI 186
... ... ... ... ..... ve nature and thus violative of Art. 19(1)(g) or Art. 301 of the Constitution. The State Government in its return has stated that there is no ban on the export of wheat from the State of Uttar Pradesh to various other States or from one district to another within the State, subject to the making of an endorsement by the Deputy Marketing Officer or the Senior Marketing Officer concerned. The petitioners who are wholesale dealers of food grains in the State of Uttar Pradesh are, therefore, free to carry on their business wit....... + More
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1981 (11) TMI 185
... ... ... ... ..... ent should have failed on that ground. We, therefore, allow this appeal, set aside the judgment of the High Court and dismiss the plaintiff s suit. Before concluding we would like to add that with due respect, that the judgment of the High Court is not very satisfactory as it has not made any real attempt to apply its mind to the substantial question of law that was involved in the case and seems to have rushed to its conclusions even without considering the authorities on the subject particularly the one referred to in th....... + More
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1981 (11) TMI 184
... ... ... ... ..... n points argued by the learned Attorney General on behalf of the appellant Companies. In the High Court, an additional point was taken, based upon the agreement dated June 24, 1976, which was entered into between the appellant Companies and respondent 1. It was contended in the High Court that respondent 1 had waived its power of taxation by that agreement and, therefore, the imposition of property tax was invalid. The High Court has given weighty reasons for rejecting that argument and we endorse those reasons. We adopt, ....... + More
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1981 (11) TMI 183
... ... ... ... ..... ntion loses all force and must be rejected. In the result we hold that the petitioners and through them the Shia community of Mohalla Doshipura, Varanasi have established their existing customary rights to perform their religious rites, practices, observances, ceremonies and functions minus the recitation and utterance of Tabarra (detailed in the writ petition) over the Plots and structures in question and respondents 5 and 6 and the Sunni community of Mohalla Doshipura are permanently restrained by an injunction from inte....... + More
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1981 (11) TMI 181
... ... ... ... ..... been opposed on the ground of delay, but, I think, having regard to the extreme intricacy of the law and the possibility of misunderstanding, that in the interests of justice the application ought to be allowed. Accordingly, Nemkumar and Shantabai will be deemed to have been added as petitioners. I was explicitly told that there is no conflict of interest between them and the original petitioners and order may be made in favour of any or all of them. 68. For these reasons, this petition is allowed. The order by the Collect....... + More
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1981 (11) TMI 180
... ... ... ... ..... he warehousing period for a month with effect from 13-2-1979. The Asstt. Collector did not accede to his request and confirmed the demand accordingly. The appellate Collector upheld the order-in-original. While the proceedings were going on with the Asstt. Collector the excise duty on unmanufactured tobacco was exempted with effect from 1-3-1979. 3. The applicant s main argument is that since the tobacco remained in the warehouse even after 1-3-1979, the central excise duty is not leviable in view of the fact that duty on ....... + More
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1981 (11) TMI 179
... ... ... ... ..... and such assessees are not entitled for the benefit of Notification No. 14/76-C.E., dated 23-1-1976. Furthermore in case such assessees do not opt for the Chapter VIIB procedure they would automatically continue to work under Chapter VIIA and not Chapter V of the Central Excise Rules, 1944, and would also not be eligible for the benefit of Notification No. 14/76-C.E. and therefore the second proviso of Notification 14/76 would not be attracted in such cases. Since in the present case the assessees have possessed a Central ....... + More
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