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1989 (11) TMI 328
... ... ... ... ..... dictating the judgment, leaned counsel for the petitioner prays that the time granted for issue of the transfer certificate is very short, and the College is also being closed for Christmas from 22-12-1989. He also states that he should be granted sufficient time to enable him to move the Supreme Court. Neither of the reasons given by the learned counsel for the petitioner is sufficient to grant the prayer made by him. We have already referred to the fact that the College has been deliberately delaying the issue of transfe....... + More
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1989 (11) TMI 327
... ... ... ... ..... proceeded to analysis the case of the complainant in the light of all the probabilities in order to determine whether a conviction would be sustainable and on such premises arrived at a conclusion that the proceedings are to be quashed against all the respondents. The High Court was clearly in error in assessing the material before it and concluding that the complaint cannot be proceeded with. We find there are specific allegations in the complaint disclosing the ingredients of the offence taken cognizance of. It is for th....... + More
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1989 (11) TMI 326
... ... ... ... ..... f these private accounts as explained by the Production Supdt. are different. In any case as held by the Collector that during the period February 1985 to June 1985 production in R.G. 1 is greater than that shown in the private records, it will, therefore, be too far fetched to conclude that the production as shown in private records though for different purposes is not included at all in the R.G. 1. For such a conclusion some more evidence is required regarding consumption of raw material or sale of such goods alleged to ....... + More
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1989 (11) TMI 325
... ... ... ... ..... n the process of crushing and that this is erroneous. This is a very narrow reading of the Tribunal s order. The Tribunal has not only given a finding that the powder is secured by a mere process of crushing but also that the crushed product was not a new product. This is essentially a finding of fact. We, therefore, dismiss the appeal.
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1989 (11) TMI 324
... ... ... ... ..... ame to believe that the sum of ₹ 1,50,000 had escaped assessment by reason of the omission of the assessee to disclose fully and truly all material facts necessary for his assessment. The Supreme Court observed It is true that the ITO could have made further enquiry into the matter but the facts that he did not make any further enquiry does not take the case out of s. 34(1)(a) particularly when the assessee had failed to place truly and fully all the material facts before him If the ITO had formed the requisite belie....... + More
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1989 (11) TMI 323
... ... ... ... ..... accused persons have challenged the impugned order at a very belated stage and only after creating a lot of impediments in the progress of the case. Of course for an application under Section 482 Cr. P.C. there is no limitation. I am of the view that when there is no limitation for filing an application, the application should be filed within a reasonable time. A revision petition challenging an order can be filed within 90 days from the date of the order. An application under Section 482, Cr. P.C. should also be filed wit....... + More
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1989 (11) TMI 322
... ... ... ... ..... ad also considered a similar issue in CGT v. C.S. Patil 1989 180 ITR 97 and held that reduction in shares of erstwhile partners in allotment of shares to new partners in the course of reconstitution of the firm will not give rise to taxable gift if the new partners contributed capital to the firm. Such contribution of capital amounted to adequate consideration. It was the goodwill of the firm itself which attracted new capital and therefore, capital contributed by the new partner constituted adequate consideration not only....... + More
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1989 (11) TMI 321
... ... ... ... ..... at S. 69(2)would have no application. In the light of the decisions relied on by learned Counsel Mr. E. Padmanabhan, and which had been referred to above; such a distinction would not be available to salvage a suit of this nature, which is hit by the mandatory requirements of S. 69(2) of the Act. In this context, Shreeram Finance Corpn. v. Yasin Khan, requires to be referred to. It was held therein that a suit hit by S.69(2) is not maintainable, becaue it is a mandatory requirement. 11. In the concluding stage, learned Cou....... + More
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1989 (11) TMI 320
... ... ... ... ..... unless the Court permits the production of affidavit. 16. In the case of Smt. Sudha Devi V. M. P. Narayanan, AIR 1988 SC 1381, Hon'ble Supreme Court held that the affidavits are not included in the definition of evidence in Section 3 of the Evidence Act and can be used as evidence only if for sufficient reasons the Court passes an order under O. 19 Rules 1 and 2 C. P. C. Thus, the affidavits produced before the Court below cannot be read as evidence to prove the facts. 17. There is no other material on record to substa....... + More
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1989 (11) TMI 319
... ... ... ... ..... ase to an Advisory Board under the appropriate law. Fn either case the appellant's case having not been referred to an Advisory Board the detention order cannot be said to have remained in force after the statutory period. It is, therefore, not necessary to go into the validity or otherwise of the grounds of detention. 30. In the result we set aside the impugned Judgment of the High Court and hold that the detention order ceased to be in force after 12 days of making thereof and even if it was in force it ceased to be ....... + More
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1989 (11) TMI 318
... ... ... ... ..... the 2nd of November 1883, the suits were in time. If it was not till the 8th of January 1884, they were too late. Their Lordships think that Khetter Mohun, as well as Gobind Rani, became a party, as plaintiff, on the 2nd of November 1883, and that the suits therefore are not barred by lapse of time. 5. Their Lordships will humbly advise Her Majesty that the appeals ought to be allowed, that the decrees of the Subordinate Court and the High Court ought to be reversed, and that the suits should be remanded to the High Court ....... + More
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1989 (11) TMI 317
... ... ... ... ..... e, under which the purchaser would be liable to pay the amount of excise duty to rise dealer. And, on this reasoning, it would make no difference whether the amount of excise duty is included in the price charged by the dealer or is shown as a separate item in the bill. In either case, it would be part of the 'sale price'. 39. The Supreme Court again in the case of Mc Dowell Co. Ltd. v C.T.O, approved the above enunciation of the law in the case of Hindustan Sugar Ltd. (Supra). 40. This Court in Khardah Co. Ltd. v........ + More
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1989 (11) TMI 316
... ... ... ... ..... now raised by the learned Counsel is rejected. Order on Oral Application (Under Art. 134-A of the Constitution of India) Shivashankar Bhat, J. Oral applications are made under Art. 134A of the Constitution seeking certificate of fitness to file appeal before the Supreme Court. We have followed the decisions of the Supreme Court and applied the principles stated therein and therefore we are of the view that these matters do not involve any substantia question of law of general importance requiring consideration by the Supre....... + More
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1989 (11) TMI 315
... ... ... ... ..... excess realised by her, which was available for taxation. Aggrieved by this order, the Revenue preferred an appeal before the Appellate Tribunal After hearing the parties, the Tribunal observed as follows .... The Revenue has not challenged the finding of fact given by the learned CIT(A) that the real value of the shares was less than the face value. In view of this, the conclusion has been reached by him in accordance with the direction of the Tribunal referred to above. The Revenue had accepted the said order of the Trib....... + More
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1989 (11) TMI 314
... ... ... ... ..... case indicate that the respondent's plea is a clear after-thought and is baseless. The absence of existence of any jurisdictional fact not having been proved by the respondent-tenant even after objecting to recovery of possession on expiry of the period of limited tenancy there was no ground to refuse restoration of possession to the landlord. More than twice the period of the limited lease has expired even after the date of expiry of the lease. We see no reason to delay any more the relief due to the landlord. Consequ....... + More
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1989 (11) TMI 313
... ... ... ... ..... ppellant's appointment without giving any notice or opportunity to him. It is an elementary principle of natural justice that no person should be condemned without hearing. The order of appointment conferred a vested right in the appellant to hold the post of Tax Inspector, that right could not be taken away without affording opportunity of hearing to him. Any order passed in violation of principles of natural justice is rendered void. There is no dispute that the Commissioner's Order had been passed without afford....... + More
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1989 (11) TMI 312
... ... ... ... ..... gment and order of the Tribunal, we are of the opinion that the Tribunal was right in the conclusion arrived at. The appeal is accordingly dismissed. No costs.
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1989 (11) TMI 311
... ... ... ... ..... ard the learned lawyers. We find no merit in this appeal. The appeal is dismissed.
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1989 (11) TMI 310
... ... ... ... ..... be permitted to raise at this stage a new plea when all along, in the earlier proceedings in the High Court, the case has proceeded on the footing that the IOC had been having and continues to have current account facilities. The third aspect to which I would like to make a reference is that we have principally based out decision only on the facts in regard to the sales to Parekh Automobiles Ltd. We are told that there are a number of suits, other than those before us today, which are pending at various stages in which var....... + More
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1989 (11) TMI 309
... ... ... ... ..... tual. In cases where such agreements are made the terms are supposed to have been negotiated between the consumer and the Board, and unless specifically assigned, the agreement normally would have affected the consumer with whom it is made, as was held in Northern Ontario Power Co. Ltd. v. La Roche Mines Ltd., 1938 3 All ER 755. For the foregoing reasons we have no hesitation in holding that the agreement was reasonable and valid and it was not determined with the disconnection of supply to the respondent firm by the Board....... + More
