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1982 (10) TMI 224
... ... ... ... ..... hich alone permits the presumption to be raised. Facts in this case being a demand and voluntarily acceptance, the presumption would squarely arise and has been rightly raised. 22. Reliance was also placed on the decision of this Court in Sultan Singh v. State of Rajasthan Crl. Appeal No. 26 of 1967 decided on July 28,1969. In that case the explanation of the appellant was that Rs. 100 was paid to him towards the arrears of revenue and in the absence of reliable evidence to the contrary the explanation was held acceptable........ + More
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1982 (10) TMI 223
... ... ... ... ..... only absence of reasonable precaution but absence of any precaution whatsoever which normally a person engaged in transport business would be expected to take. It is agreed that in the premises where the goods were stocked there were no fire extinguishers, there were no buckets with sand and there was not even a watchman. It is the watchman in the neighbouring premises who was good enough to notify about the fire long after the fire started. That was responsible for inviting the fire fighting force to the place. The office....... + More
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1982 (10) TMI 222
... ... ... ... ..... onsideration in the present writ application. It appears however that the lands appertaining to khata No. 431 were settled with another deity named Khetrapala Thakurani. Be that as it may, where a Tribunal has jurisdiction to decide a matter, it does not lose its jurisdiction by passing its decision upon an incorrect determination of any question of fact or law. The decision must be regarded as valid so long as it is not set aside or declared invalid by a court of competent jurisdiction. The order of settlement dated 2-4-6....... + More
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1982 (10) TMI 221
... ... ... ... ..... ed from time to time on the basis of a preliminary charge-sheet without taking cognizance. I may also take note of the fact that after 30-1-1982, this Petitioner filed an application for bail before this Court registered as Criminal Miscellaneous Case No. 345 of 1982. By order dated 26-2-1982 this Court rejected his prayer for bail. The Petitioner did not urge then the contentions now raised in this application. In my opinion, though there is no res judicata or estoppel in matters of bail and an accused can file successive....... + More
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1982 (10) TMI 220
... ... ... ... ..... ITO accepted four of the items as disclosed by the assessee and the fifth one is an automatic resultant. In this case it so happened that the opening stock, the purchases, the sales and the gross profit have been accepted and, therefore, the fifth resultant factor, namely, the closing stock has to be accepted. 3. I may also add that the exercise of the ITO in tinkering with the closing stock is futile, inasmuch as, the closing stock of this year will have to be taken as opening stock of the next year and this process goes ....... + More
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1982 (10) TMI 219
... ... ... ... ..... e may be rendered to both the parties. 8. We accordingly allow this appeal and modify the judgment of the High Court as under The respondent in conformity with the judgment of the High Court shall be treated in service ignoring the order of termination. However, he would not be entitled to salary or wages for the period from August 31, 1965, till the date of his reinstatement. But when he is reinstated pursuant to this judgment his monthly salary should be so fixed in the relevant scale as if he was throughout in service f....... + More
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1982 (10) TMI 218
... ... ... ... ..... dents were very keen to get the appeal expeditiously disposed of, they could have been called upon to supply the paper-books and costs could have been imposed on the appellants. Instead of this permissible mode of achieving the end, the High Court has imposed a penalty which we find disproportionate to the gravity of the omission. Access to justice cannot be thwarted in this manner. Therefore, we are constrained to interfere in this matter. V 8. We are assured that the paper-books have been supplied by the appellants. Ther....... + More
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1982 (10) TMI 217
... ... ... ... ..... n to the workers without an order from the committee of management. 155. There will be an order in terms of prayer(n) of the petition. There will also be an injunction restraining the present board of directors from functioning until the committee of management is appointed. After the election of the new board, the existing board shall stand superseded. 156. Respondent No. 1 and its existing shareholders are directed not to take any steps for the purpose of implementing the operative part of my judgment and order for a per....... + More
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1982 (10) TMI 216
... ... ... ... ..... , included in the valuation for the purpose of computation of the levy. 19. We may mention that we do not consider it necessary to refer to and consider the decision in Alembic Glass (supra) and every other judgment on the point of packing material as the reasoning reflected hereinabove, which is the fundamental basis of our decision, has not been considered therein. 20. The curtain cannot be dropped till we observe that in case we had sustained any of the contentions urged by Counsel for petitioners would have directed re....... + More
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1982 (10) TMI 215
... ... ... ... ..... ting the same vacated. In any case sufficient protection has been provided by Section 19 of the Act. After getting the premises vacated the landlord is required to occupy the same within two months of obtaining possession and to retain the same for a period of at least three years. The landlord is not entitled to relet or transfer the said property. In case the respondent does not occupy the premises within two months of obtaining possession from the appellant, the appellant-tenant would be entitled to make an application ....... + More
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1982 (10) TMI 214
... ... ... ... ..... nd interest at quarterly basis on agricultural loans and advances notwithstanding the Reserve Bank circulars issued from the time to time prohibiting such compounding of interest. It is not one or two isolated cases of inadvertence or mistake which troubled us, but it is persistent and widespread tardiness which caused serious misgivings in our minds. We do not know whether it is due to communication gap or any other contributing factor like lack of supervision or callousness. It is for the Reserve Bank which is charged wi....... + More
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1982 (10) TMI 213
... ... ... ... ..... or and only a small fraction of the claim of the 2nd secured creditor which is a public institution and a nationalised Bank should be met. if possible. Having regard to that view of the matter, we are of the opinion that there is no discretion about either granting or non-granting of interest but as to the rate there is the discretion of the Court. 7. Having regard to the fact that the learned Judge has already passed an Order granting interest UD to August, 1977 we direct that interest at half percent per annum should be ....... + More
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1982 (10) TMI 212
... ... ... ... ..... itioner is reduced to the period already undergone and if the fine of ₹ 50/-, imposed is set aside. The revision is dismissed subject to the modification as stated above. We are unable to understand why the High Court reduced the sentence. The statute prescribes a minimum sentence. It does not provide for any exceptions and does not vest the Court with any discretion to award a sentence below the prescribed minimum under any special circumstances. The learned judge has himself noticed that the sentence imposed is the....... + More
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1982 (10) TMI 211
... ... ... ... ..... n to the workers without an order from the committee of management. 155. There will be an order in terms of prayer(n) of the petition. There will also be an injunction restraining the present board of directors from functioning until the committee of management is appointed. After the election of the new board, the existing board shall stand superseded. 156. Respondent No. 1 and its existing shareholders are directed not to take any steps for the purpose of implementing the operative part of my judgment and order for a per....... + More
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1982 (10) TMI 210
... ... ... ... ..... unity was given before taking the decision not to renew the licence though it is admitted that for the reasons hereinbefore set out the licence was not renewed. Such a decision in violation of the minimum principle of natural justice would be void. Now, it is true that no specific order is made setting out the reasons for refusal to renew the licence. But the action of sealing the premises for carrying on the business without a licence clearly implies that there was refusal to renew the licence and the reasons are now disc....... + More
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1982 (10) TMI 209
... ... ... ... ..... res that during the pendency of the appeal the operation of an order having serious civil consequences must be suspended. More so when appeal is admitted. Previous history of litigation cannot be overlooked. And it is not seriously disputed that the whole of the building, Hari Bhawan, except one room in dispute is in possession of the Corporation. We accordingly suspend the operation of the order dated 6th August 1982 directing the appellants to handover the possession of the room to the respondents till the disposal of th....... + More
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1982 (10) TMI 208
... ... ... ... ..... -General who appeared for the respondents and with his atypical fairness he stated that there are still number of posts of Junior Engineer for which the requisition is pending with the Commission. In order to do justice between the parties and not to leave the appellants, fresh young engineering graduates, in lurch, we direct that the commission shall proceed to finalise the list of selection on the basis of the viva voce tests conducted and marks assigned and forward the same to the Government within two months from today....... + More
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1982 (10) TMI 207
... ... ... ... ..... dence. In the instant case it has not been established, before us that the findings recorded by the competent authorities under the Act are vitiated on any of the grounds mentioned above. In the circumstances we are unable to agree with the contention of the learned Counsel for the petitioner, that the findings arrived at by the authorities below that the confiscated gold pieces constitute primary gold is illegal or unsustainable. It has not been disputed that, when once it is found that the confiscated gold pieces constit....... + More
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1982 (10) TMI 206
Whether such delay was justified by existence of any exceptional circumstances as required by s. 3 (3) of the COFEPOSA for in the absence of exceptional circumstances delay beyond normal period of five days would be a breach of the constitutional as well as the legislative mandate? Held that:- In the instant case, for instance, if the alleged exceptional circumstances were communicated to the detenu at the time of the delayed supply of the concerned documents and statements in Urdu language he could have satisfied the superior authority or the....... + More
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1982 (10) TMI 205
... ... ... ... ..... appended to the M.P. General Sales Tax Act, 1958. 3.. Shri Kulshreshtha, the learned Deputy Government Advocate, brought to our notice the decision of Full Bench of this Court in Commissioner of Sales Tax, Madhya Pradesh v. Gyanmal Kesharichand 1984 55 STC 140 1982 15 VKN 132. After an elaborate and a very learned discussion on all the aspects of the matter, the Full Bench held that ice-cream and ice-candy are not cooked food and are not covered by item 8 of Part I of Schedule II to the Act. We are bound to follow the afor....... + More