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1983 (6) TMI 210
... ... ... ... ..... iction of the innocent.... In short, our jurisprudential enthusiasm for presumed innocence must be moderated by the pragmatic need to make criminal justice potent and realistic. 29. In the result, we set aside the judgment of the High Court in so far as Pussu is concerned and restore his conviction for the offence punishable under Section 302 I.P.C. as ordered by the trial court. As regards sentence we feel that ends of justice would be met if we impose the punishment of imprisonment for life on him. We accordingly sentenc....... + More
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1983 (6) TMI 209
... ... ... ... ..... o. 460/83 the offence alleged against the petitioner, it is said, is one under section 376, I.P.C. The petitioner is a resident of Bangalore City. He may approach the Court of Session. The petition is, therefore, disposed of. In Cr.P. No. 461 of 1983 the apprehension is that the petitioner may be arrested for violating a rule framed under the Essential Commodities Act and for offences under sections 3 and 7 of that Act. He hails from Mysore District. No Special grounds are made out for entertaining this application by this....... + More
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1983 (6) TMI 208
... ... ... ... ..... say that exemption notifications could be referred to for ascertaining the overall scheme of the Tariff. Apart from the fact that this observation appears in the minority judgment of the Supreme Court in that case, there is no need to look to the exemption notifications in the case before us where the scope of the tariff entry is not in doubt. The second Supreme Court judgment relating to Ram Lal Mansukh Rai case relied on by the Department's representative proves the appellants' point rather than that of the Depar....... + More
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1983 (6) TMI 207
... ... ... ... ..... proceedings in a suit and it is obviously to obviate such situations that the Legislature amended O. 14, R. 2. While interpreting any amendment, it must be presumed that the Legislature was aware of the law prevalent before the amendment. If this is so then one must proceed on the further assumption that the Legislature would not make any unnecessary amendment and the amendment made is for preventing the mischief arising out of the law existing at the time of the amendment. 14. Mr. Tijoriwalla invited my attention to sever....... + More
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1983 (6) TMI 206
... ... ... ... ..... and dispose of property, it is not necessary for me to examine the further question whether omission of Sub-clause (f) of Clause (1) of Article 19 of the Constitution (44th Amendment) Act, 1978, would result in reviving any post-constitutional law which at the date of its enactment was repugnant to Article 19(1)(c) of the Constitution. 26. For the foregoing reasons, I conclude that Section 183 (3A) of the Calcutta Municipal Act, 1951 is not arbitrary or unfair and therefore does not infringe Article 14 of the Constitution........ + More
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1983 (6) TMI 205
... ... ... ... ..... r the promulgation of the new bye- laws no claim was made by the Municipal Board in respect of octroi payable on rail-borne sugarcane and subsequently the State Government by the letter dated June 3, 1982 referred to above has enlarged the scope of exemption by exempting from payment of octroi on sugarcane brought into the municipal limits of all municipalities for crushing in the sugar mills irrespective of the mode of transport employed for bringing it. On a consideration of all the contentions urged by the parties befor....... + More
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1983 (6) TMI 204
... ... ... ... ..... by the assessee and the Tribunal allowed the appeal holding that the relief could be granted in respect of donation in kind also. The Revenue then moved the Tribunal for referring the abovestated question to this Court. 5. The question whether donation in kind is also entitled to the relief under s. 80G is now concluded by the decision of the Supreme Court in H. H. Sri Rama Verma vs. CIT (1991) 187 ITR 308 (SC), wherein it has been held that the expression any sums paid by the assessee refers to the amount of money paid by....... + More
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1983 (6) TMI 203
... ... ... ... ..... of Appeals, Itek Corporation v. First National Bank of Boston, 704 F.2d 1 (1st Cir. 1983). 2. In an earlier opinion in this matter, Itek Corporation v. First National Bank of Boston, Slip Opinion (D.Mass. May 25, 1982), I rendered a declaratory judgment to the effect that the demands made on the three letters of credit by Bank Melli were accompanied by fraud in the transaction; and further, that no conforming demand was made by Bank Melli prior to the expiration date of the letters, and that each of the letters had expired....... + More
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1983 (6) TMI 202
... ... ... ... ..... s got no jurisdiction to entertain this application. 5. Another decision has been cited by Mr. Bajoria reported in 1983 (1) Calcutta High Court Notes 184 Union of India and Others v. Hindustan Aluminium Corporation of India and another. In paragraph 25 of page 134 of the said report it has been held as follows - It is now well settled that cause of action means every fact which the plaintiff should prove if traversed in order to succeed in this court. 6. I have already held that the pleadings that have been made in paragra....... + More
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1983 (6) TMI 201
... ... ... ... ..... of India Rules and has observed that considering his age, antecedents, the penalty he has already suffered in the departmental proceedings and confiscation of 30 gold pieces valued about ₹ 50,000/-, I feel that the accused No. 1 deserves lenient punishment. It does not at all stand to reason how in the context of such a finding by the criminal court, it would be open to the learned Counsel for the appellant to contend that there has been an order of acquittal on merits which would nullify the entire order of confisca....... + More
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1983 (6) TMI 200
... ... ... ... ..... we would accept that identification of the returned goods with reference to the entries in the D. 3 as exhibited in the document, had in fact been carried out. 6. The other point taken up in the order of the Assistant Collector is that certain details of processing are not found in Form V. Form V is an account prescribed by the Department itself. If it does not contain columns relating to data which is now asked for and is not available, the appellants cannot be blamed for the non-availability. Whoever designed the form sh....... + More
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1983 (6) TMI 199
... ... ... ... ..... rticle, under the Notification, excise duty can be charged only in respect of charges for the job-work carried out by the factory which converted the piece of cloth into a suit. These illustration have been given with a view to explain the scope and ambit of Notification No. 119 of 1975, dated April 30, 1975. The present case before the Tribunal regarding the supply of sheets and return of made out articles was specifically dealt with in para 8 of the above judgment by way of illustration and it was held that such made out....... + More
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1983 (6) TMI 198
... ... ... ... ..... material on record before the lower authority or the lower authorities have reached to a finding without sufficient material on record, the Tribunal should not fail to exercise its powers to determine the correct classification in such cases or to remand the case for proper adjudication. The proceedings before the Tribunal are not in the nature of writ proceedings or discretionary revisionary proceedings where in order to invoke the jurisdiction, the appellant is under an obligation to show that there is material on record....... + More
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1983 (6) TMI 197
... ... ... ... ..... Heading 84.11(4) of the Customs Tariff, on the contrary, speaks specifically of exhaust fans and blow-airs or not less than 65 cms. sweep. 7. In term of Rule 2A of the Rules for the interpretation of the First Schedule of the Import Tariff, any reference in a Heading to an article shall be taken to include reference to that article incomplete or unfinished provided a that as imported the incomplete or unfinished article has the essential character of the complete or finished article. 8. The Impeller Rings in the instant ca....... + More
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1983 (6) TMI 196
... ... ... ... ..... gged down or taken away by imposing condition which the party can not comply with. But then the Tribunal cannot ignore their interests of the revenue altogether. Some safeguard shall have to be provided for as to the recovery of penalty in the event of the petitioners/appellants failing in their appeal. 5. Considering the undue hardship that would cause to the petitioner and taking into account the interest of revenue we feel it reasonable to call upon the appellants to furnish bank guarantee for a sum of ₹ 1 lakh a....... + More
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1983 (6) TMI 195
... ... ... ... ..... the goods from the vessel, the Steamer Agents cannot be made liable to pay penalty for the shortages detected subsequently by its judgment in matter No. 1561/81, dated 2-2-1983. The contention raised by Shri Chatterjee that the Steamer Agents ought to have produced certificate contemplated by Article 3 of the Rules relating to Bill of Lading, does not in any way affect our above finding. The Article 3 is intended for the benefit of the Steamer Agents. They can compel the shippers to issue a certificate that the goods were ....... + More
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1983 (6) TMI 194
... ... ... ... ..... s held long after the discharge of the goods, and the goods had remained in the custody of the Port Trust which were the approved (by the Collector of Customs) authorities for keeping custody of the cargo in terms of Section 45 of the Customs Act, 1962, the penalty order on the steamer agents was illegal and, therefore, it set aside the penalty order. The decision of the Hon ble Court, referred to above, is applicable in all fours to the facts, of the present case. Shri A.K. Chatterjee was not able to place any other decis....... + More
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1983 (6) TMI 193
... ... ... ... ..... ll reasonable doubt as in the criminal cases. 12. We have found that the appellant has satisfactorily explained his possession of the seized diamonds. The Customs authorities were satisfied that he was a bona fide purchaser. In the circumstances, the burden shifts to the Customs authorities to establish that these goods are smuggled goods and the appellant knowingly or otherwise concerned with the smuggled goods. In the instant case, the Customs department made no efforts to establish that the diamonds found in the possess....... + More
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1983 (6) TMI 192
... ... ... ... ..... l. So far as this scrap is concerned, it is seen that it is produced out of scrap. It is not the contention of the department that the original scrap is non-duty paid and therefore, duty should be charged on the fresh scrap which arises in the production of steel ingots and castings. Therefore, so far as the fresh melting scrap is concerned, it is seen that the classification is under 26, C.E.T. which is the same as the classification of the old scrap from which it was manufactured. Therefore, there has not been a producti....... + More
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1983 (6) TMI 191
... ... ... ... ..... o face unnecessary litigation. The respondent has filed the appeal as per Note No. 2 of the Order passed by the Additional Collector which has been reproduced and discussed above. In the result, in view of the Punjab High Court in the case of Yogeshwar Raj v. Yog Raj, 1967 A. Punj. 163 (1966) 68 Punj. L.R. 214, extract taken from Code of Civil Procedure by Mulla 14th edition, pages 592-593, I hold that though the Collector of Customs (Appeals) had no jurisdiction, the order passed by him does not in any way result in the f....... + More
