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1984 (4) TMI 321
... ... ... ... ..... to Sessions Court at Ernakulam or for the latter to try the Sessions case. In the result, the Cri.R.P. is disposed of in the following manner 1. The order passed by the Chief Judicial Magistrate is set aside. 2. It is directed that the petitioners will be released on bail on each of them executing a bond for Rs. 5,000/- and furnishing two solvent sureties in the like amount to the satisfaction of the Chief Judicial Magistrate, Ernakulam. 3. Till the Sessions trial is over, the petitioners shall reside within the limits of ....... + More
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1984 (4) TMI 320
... ... ... ... ..... nnatural death. Prima facie, it would be an offence of murder. Who is individually or collectively the perpetrator of the crime or is responsible for their disappearance will have to be determined by a proper, thorough and responsible police investigation. It is not necessary to start casting a doubt on anyone or any particular person. But prima facie there is material on record to reach an affirmative conclusion that both Shri C. Daniel and Shri C. Paul are not alive and have met an unnatural death. And the Union of India....... + More
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1984 (4) TMI 319
... ... ... ... ..... to Sessions Court at Ernakulam or for the latter to try the Sessions case. In the result, the Cri.R.P. is disposed of in the following manner 1. The order passed by the Chief Judicial Magistrate is set aside. 2. It is directed that the petitioners will be released on bail on each of them executing a bond for Rs. 5,000/- and furnishing two solvent sureties in the like amount to the satisfaction of the Chief Judicial Magistrate, Ernakulam. 3. Till the Sessions trial is over, the petitioners shall reside within the limits of ....... + More
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1984 (4) TMI 318
... ... ... ... ..... er the amended Act of 1976 irrespective of the dates of their retirement. They will be so entitled with effect from 1.10.1974. Arrears of pension calculated under the provisions of the new Act will be paid to those to whom it is due within four months from today. In the case of Judges who have died after 1.10.1974 the amounts due will be paid to the legal heirs of the Judges within four months from today. The family pension due to the widows will be calculated under the provisions of the 1976 Amending Act and paid to them........ + More
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1984 (4) TMI 317
... ... ... ... ..... rnational Shoe Company v. State of Washington (1) which was not a matrimonial case but which is regarded as the fountainhead of the subsequent developments of jurisdictional issues like the one involved in the instant case) It is our duty and function to protect the wife against the burden of litigating in an inconvenient forum which she and her husband had left voluntarily in order to make their living in England, where they gave birth to this unfortunate boy. For these reasons, we set aside the judgment of the High Court....... + More
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1984 (4) TMI 316
... ... ... ... ..... llaneous Alienations Abolition Act, 1955 there was at first an abolition of watans and resumption of watan lands, followed by re-grant of such lands to the watandar as an occupant under the Bombay Land Revenue Code, 1879, that hardly makes a difference in principle. The only difference is that under s. 158(1)(b) of the M.P. Land Revenue Code, there was a simultaneous extinction of the inams resulting in conferral of bhumiswami rights on every person holding inam lands on the date on which the Code was brought into force. T....... + More
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1984 (4) TMI 315
... ... ... ... ..... nterference under Article 226 of the Constitution. 8. On behalf of the appellants reliance is, however, placed on a decision of this Court in State of Punjab v. Gurdial Singh and Ors. 1980 1SCR1071 In that decision the main point made out was that the acquisition proceedings had been engineered mala fide by a State Minister. We do not have any such allegation in the present case. In the circumstances of this case we do not find that there is any ground to hold that the order made under Section 17(4) of the Act exempting th....... + More
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1984 (4) TMI 314
... ... ... ... ..... can still be proved by establishing due execution by producing the necessary witnessed as well as the resolution of the Board of Directors of the - company concerning the same. Unfortunately, there is no evidence on the record of the present case to come to the conclusion that the power of attorney was duly executed or that it was supported by a resolution of the Board' of Directors. We have examined the question whether we should remand the case to give an opportunity to lead evidence to establish the due execution of....... + More
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1984 (4) TMI 313
... ... ... ... ..... on of limitation in regard to any appeal which may be filed against an order of the Assistant Commissioner; if any appeal is preferred within a period of three months from the date the amended provision conferring the right of appeal came into force, the Deputy Commissioner taking into consideration the fact that a period of three months has been prescribed for preferring an appeal from the date of the order of the Assistant Commissioner, may have no difficulty in entertaining the appeal by condoning the delay under S. 5 o....... + More
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1984 (4) TMI 312
... ... ... ... ..... tions as well as the appeals are allowed and the orders of the High Court dated October 10, 1980 are quashed and the impugned rule 4(ii) of the Punjab Government National Emergency (Concessions) Rules 1965 as amended by the Haryana Government Gazette Notification No.GSR 77/ Const/Art. 309/Amend/(1)/76 dated 22nd March 1976 and the Notification No. GSR. 182/Const/Art. 309/Amend/(2)/76 dated 9 August 1976 amending the definition of the expression 'military service' in rule 2 are declared to be ultra vires the Constit....... + More
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1984 (4) TMI 311
... ... ... ... ..... not have been passed under section 12 (2) of the Act which authorises the detention of anti-social elements only. Before leaving this case, I should state that a number of decisions were cited before us in which it had been held that an order of detention based on a criminal charge which is still to be tried may not be invalid and that an order granting bail by a criminal court cannot be a bar to the passing of an order of detention. But I have not found it necessary to deal with them here as they would have become relevan....... + More
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1984 (4) TMI 310
... ... ... ... ..... n 77 shall be liable for confiscation. According to the Department, no declaration had been made in this case by the appellant. In that event, the provisions under Section 113(h) would not be attracted, whatever may be the action to which the appellant may be exposed on the basis of failure to make a declaration under the appropriate Act. Therefore, the order of confiscation purporting under Section 113(h) of the Customs Act also does not appear to be correct. 6. In the circumstances, we accept the contention of the learne....... + More
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1984 (4) TMI 309
... ... ... ... ..... rs had been availing of the concession under the notification, even though they were using higher percentage of ferro-alloys. In particular, two of them-National Iron and Steel and Oriental Steel Industries Ltd. both within the jurisdiction of Calcutta Collectorate-had been availing of this concession, though they had also been using similar ingredients in their manufacture. It is therefore clear that denial of the concession to the Appellants was discriminatory. 9. While an authority acting quasi-judicially is certainly n....... + More
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1984 (4) TMI 308
... ... ... ... ..... e basis of government s clarification) and not the actual duty charged from the suppliers of the scrap, which is higher. We do not see sufficient force in the arguments of the department to deny them this benefit. 9. The amount of refund claimed is seen to be ₹ 3,26,314. 80p. It will be for appellants to satisfy the lower authorities in regard to the correctness of this claim, in terms of Notification No. 42/74. We confine this order to allowing the appellants claim for refund of the amount that would have been allow....... + More
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1984 (4) TMI 307
... ... ... ... ..... e conception is used for tax evasion or to circumvent tax obligation or perpetrating fraud, this is to be resorted to only in exceptional cases. In absence of evidence that profits made by Telstar flowed back to Meteor or evidence of control or supervision of Meteor over Telstar, we are not inclined to do so. The rulings do not help the respondent. 21. In the view we have taken it is not necessary to consider the other points urged by the parties, whether the show cause notice issued by the Collector of Central Excise was ....... + More
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1984 (4) TMI 306
... ... ... ... ..... tation have even been alleged in the notice to show cause-much less proved. (g) In the premises, it has to be held that the demand pursuant to the notice to show cause in April 1978, was barred by limitation. 63. The Adjudication order is, thus, seriously erroneous on all the issues that arise for determination. The first of them on the question as to whether the Appellant was a manufacturer is fundamental and a Revision of the Adjudication Order, even if it be on other issues, cannot sustain, once the decision on said bas....... + More
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1984 (4) TMI 305
... ... ... ... ..... the appellants to positively prove that the goods had not been smuggled into India. As pointed out for them such goods are freely sold in the auctions held by the Calcutta Port Authorities or by the Customs Authorities. They are thereafter freely sold in the market place also. In the circumstances, there is no ground to presume that these goods must have been smuggled into India, thereby shifting the burden on the appellants to prove that they had not been so smuggled but had been lawfully acquired. 9. Therefore, in the ab....... + More
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1984 (4) TMI 304
... ... ... ... ..... these words would be re-writing this Section and they would be legislating which they could not do. They held that there was no warrant for drawing the inference that it related to goods which were manufactured only for the purpose of sale and not for the purpose of use in the installed unit. The Tribunal in the two decisions referred to above followed the Gujarat High Court judgment in preference to the Allahabad High Court judgment. 8. In view of the above, following the Gujarat High Court judgment and the two decisions ....... + More
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1984 (4) TMI 303
... ... ... ... ..... er quasi-judicial authorities . 11. To us the reasoning adopted by the Board and Government of India appear acceptable. While they are certainly not binding on the Tribunal, the Tribunal would not lightly ignore the same when they are not shown to be erroneous or unreasonable. Accepting the reasoning in the Circular and the order, we hold that preparation of ingots for duty paid lead in admixture with duty paid antimony to an extent of 0.85% does not constitute manufacture of lead ingots assessable under T.I. 27A. In v....... + More
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1984 (4) TMI 302
... ... ... ... ..... e appellants from Nepal the goods were therefore, cleared liable to payment of Central Excise duty. However, on question of time-bar, he had no comments to make except to state that the appellants had not derived any financial benefit out of these transactions. 6. We do not consider it necessary to go into the merits of the case because the present appeal is on the short ground of limitation. The show cause notice did not allege any misstatement or suppression of facts on the part of the appellants. The extended period of ....... + More
