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1983 (1) TMI 292
... ... ... ... ..... cause why they should not be assessed as an AOP. The respondent shall be free to proceed with the assessment of Sadhna Enterprises in accordance with law and if the impugned notice (Annex. 'A') relates also to the assessment of Sadhna Enterprises as stated in the return this order shall not have any effect on the said notice in that respect. As a result of the discussion aforesaid, this petition is allowed. Both the notice dated 23-3-1981 (Annex. 'A') and the letter dated 23-3-1981 (Annex. 'B') issu....... + More
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1983 (1) TMI 291
... ... ... ... ..... ion, he is required to be produced, before the Magistrate within the period of 24 hours of such arrest and such arrested person cannot be detained in custody beyond the said period without the authority of such judicial authority. Therefore so far as detention other than preventive detention is concerned, the provisions of Article 22(1) and (2) of the Constitution of India will apply and so far as preventive detention is concerned the remaining provisions of Article 22 of the Constitution of India will apply. All those cas....... + More
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1983 (1) TMI 290
... ... ... ... ..... have acknowledged the execution on behalf of Maharaj Kumar Vishwanath Singh before the Registrar, and in any event in the petition of appeal before the Collector of Bhojpur the respondents 6 to 8 had said that the sale deed was executed by their father. 20. Learned Standing Counsel No. 4, who appeared for the official respondents, practically did not make any argument and simply stated that he would adopt the arguments of the learned counsel for the contesting respondents. 21. Therefore, on consideration of the arguments a....... + More
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1983 (1) TMI 289
... ... ... ... ..... aised in the appeal to the Subordinate Judge, it is necessary to determine it as it affects the jurisdiction of the Civil 7. We think he was in time. If there was any decision at all in the sense of the Act, it could not date earlier than the date of the communication of it to the parties; otherwise, they might be barred of their right of appeal without any knowledge of the decision having been passed. 8. As to the points on which plaintiff has appealed, it is only necessary to consider the second. 9. We are of opinion tha....... + More
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1983 (1) TMI 288
... ... ... ... ..... questions involved. 3. Without entering into the controversy as to the meaning to be given to the words otherwise terminated in Sub-section (1) of Section 19 of the Tamil Nadu Private Colleges (Regulation) Act, 1976, we set aside the judgment of the High Court and dismiss the writ petition filed by respondent No. 1 with a direction that respondent No. 1 may prefer an appeal to the prescribed authority under Section 37 of the Act, if so advised. If such an appeal is preferred within 30 days of the passing of this order, the....... + More
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1983 (1) TMI 287
... ... ... ... ..... of rigorous imprisonment for three years, and a fine of ₹ 3000/- or in default, to suffer rigorous imprisonment for two years more. 9. The result therefore is that the appeal must succeed and is allowed. The judgment of the High Court dated January 10, 1975 is set aside and instead the judgment and sentences of the learned Sessions Judge dated February 13, 1974 are restored subject to a modification in the sentence. Respondent No. 1 is convicted for having committed an offence punishable under Sections 304 Part II an....... + More
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1983 (1) TMI 286
... ... ... ... ..... by the commissioners in the winding-up proceedings ought not to be treated as part of the record but must stand expunged. We do not think we should accede to the learned Counsel's request. For all that is before us in this appeal is the order of the learned Judge. We are setting aside that order. What effect our judgment holds is not a matter on which we should animadvert. As an appellate Court we can only pass an appellate order. We cannot be explaining what its consequences will be, either in law or on facts, in foll....... + More
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1983 (1) TMI 285
... ... ... ... ..... made that no opportunity had been given to them to lead evidence in the trial Court. No prayer was made before the appeal Court below for an opportunity to lead additional evidence. Apart from that no case is made out under Order XLI, R. 27 of the Civil P. C. even to persuade this Court to ask for additional evidence. Law does not given a right a litigant to ask for an opportunity to lead evidence in the appeal Court. Both the Court below did not have any difficulty in proceeding with the suit and the appeal and passing th....... + More
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1983 (1) TMI 284
... ... ... ... ..... to be in the hands of the creditor. (e) the creditor would render a true and proper account of all its dealings with the assets of the company under the deed of mortgage to the District Judge within six weeks and to pay the surplus, if any, to the bank within two weeks of the rendition of such accounts. If the creditor fails to render the accounts, the District Judge would take all such steps as may be necessary to obtain a complete account of the dealings of the creditor, with the assets, including an account of the outst....... + More
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1983 (1) TMI 283
... ... ... ... ..... nds of justice. Accordingly, two increments with future effect of the appellant be withheld and he must be paid 50 of the arrears from the date of termination till the date of reinstatement. 16. Accordingly, this appeal is allowed. The Order dated May 6, 1977 removing the appellant from service and the Order dated 31st January, 1978 of the Chief Conservator of Forest, Himachal Pradesh, Simla dismissing his appeal and the Order of the High Court dismissing his petition in limine are quashed and set aside. The appellant is r....... + More
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1983 (1) TMI 282
... ... ... ... ..... itutional, as it offends Arts. 311 and 14 and is arbitrary and unreasonable. We have considered the question whether any provision of the Gujarat Panchayats (Third Amendment) Act, 1978 might be salvaged. We are afraid that the provisions are so interwined with one another that it is well-nigh impossible to consider any life saving surgery. The whole of the Third Amendment Act must go. In the result the Writ Petition Nos 4266-70 are allowed with costs quantified at ₹ 15,000. The directions given by the High Court, whi....... + More
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1983 (1) TMI 281
... ... ... ... ..... the finder or the person on whose property the chattels were found. On a conspectus of these decisions and also the observations made by Salmond in his 'Jurisprudence' I hold that this contention is, therefore, without any merit and so it cannot be sustained as I have already held that the mineral coal-wastes, belong to respondent No. 3 who is the owner of them and the respondent No. 3 did not abandon his right, title or interest in the said mineral. 20. For the reasons aforesaid all the contentions advanced on beh....... + More
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1983 (1) TMI 280
... ... ... ... ..... while examining orders passed by such customs authorities, acting under the Act, has to examine their propriety and legality solely with reference to the provisions of the Act itself, and we find that the Customs Act does nowhere contemplate that any cause could be set up by the party before the customs authorities as justification for the delay, and it is the established proposition that the general law of limitation cannot be invoked before quasi-judicial authorities, which proposition has been laid down by the Supreme C....... + More
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1983 (1) TMI 279
... ... ... ... ..... chedule because the short question before us is about the correctness and validity of levying c.v. duty under item 15A(1) which we hold was totally wrong and unjustified. Therefore, accepting the assessee s appeal, we direct that the c.v. duty in respect of the consignment covered by Bill of Entry mentioned in the beginning of the order be refunded. The basis of our decision is that the crushed scrap is not from pure plastic sheets and not being capable of direct moulding cannot be considered as plastic material within the....... + More
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1983 (1) TMI 278
... ... ... ... ..... ation No. 48-Cus., dated 1-3-1979. The quasi-judicial authority has, indisputably, jurisdiction to determine the question of such eligibility. Nor does he exceed the jurisdiction if the exercise of such jurisdiction was neither incompetent nor in bad faith, nor in violation of the principles of natural justice. 13. In A.I.R. 1976 S.C. 638 (M/s. Madras Rubber Factory v. Union of India) it had been categorically held that the application for refund of duty charged in excess beyond the statutory period of limitation prescribe....... + More
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1983 (1) TMI 277
... ... ... ... ..... r. Where a narcotic drug or narcotic by itself qualifies to be a medicinal preparation in terms of Section 2(g) of the Act, it is difficult to exclude it from the ambit of Item I(iii) of the Schedule while including a medicinal preparation containing a narcotic, howsoever small in content. 18. The ordinary dictionary meaning of the word contain is comprise apart from include Chamber s Twentieth Century Dictionary . A medicinal preparation containing narcotic drug or narcotic can thus be one comprising, may be wholly, of a ....... + More
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1983 (1) TMI 276
... ... ... ... ..... of Finance (Department of Revenue and Insurance) and two others reported in Journal of Shipping Customs and Transport Laws (1975)-8 (JSCTL) where the High Court following Nityanand v. Life Insurance Corporation of India - A.I.R. 1970 S.C. 209, has in similar facts taken a similar view. 23. As a result of aforesaid discussion, we find that the application for refund made by the appellants was beyond the time fixed by section 27(1) of the Act and, therefore, barred by limitation. The order of the Appellate Collector of Custo....... + More
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1983 (1) TMI 275
... ... ... ... ..... hat the equipment was used for a working demonstration for one or more days-at Bombay. There is nothing to repel the findings of the Asst. Collector of Customs (Drawback), that on the exporters, own admission the goods were actually taken to use. The findings of the Appellate Collector of Customs also indicate that a claim of use of the equipment was made in a letter addressed to the Chief Controller of Imports and Exports. We are satisfied that in the circumstances of the case the equipment was in fact taken into use. We ....... + More
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1983 (1) TMI 274
... ... ... ... ..... emsp; In the light of the foregoing, it would be apparent that Mr. Albert, despite his participation in a common pursuit along with two other persons, had received comparatively harsher punishment dis-proportionate to his degree of participation in the common nefarious pursuit and it gets aggravated in contrast to the meagre punishment suffered by the rest. In coming to this conclusion, we have not for a moment forgotten the basic principle that in dealing with persons indulging in economic and social offences which tend t....... + More
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1983 (1) TMI 273
... ... ... ... ..... penalty shows that the orders was not arbitrary. It is also not known whether any enquiry into the financial standing was independently made. However, when the appellant produced evidence of financial inability and asked for a hearing, it would be reasonable for grounds to be given why such evidence was not wholly acceptable or why a personal hearing was not considered necessary. In this sense, the order cannot be said to be a speaking order. 6. In the present appeal, considering the value of the goods, as distinct from th....... + More