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1993 (12) TMI 241
... ... ... ... ..... f the provision itself. 15. Insofar as W.P. Nos. 2530, 2532, 2534, 2536 and 2539 of 1993 filed by the petitioners under the WT Act, 1957, challenging the orders of the assessing authority applying the provisions of s. 17B of the Act levying interest are concerned, the petitioners shall have liberty to move the concerned assessing authority or the CBDT under s. 10(2) of the Act which is almost akin to the powers of the Board under s. 119(2) of the IT Act, 1961. In the light of my conclusions arrived at on the nature and sco....... + More
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1993 (12) TMI 240
... ... ... ... ..... d in the share, one fails to understand as to how it would be available for the emergencies which the Union might face or might have faced. Undoubtedly, the learned Member has made reference to Section 15 of the Act and Clause 14 of the Constitution of the Association. However, merely because the general body has approved of this transaction, the learned Member sees no lack of bonafides in the whole affair. This is not a case where the bonafides have to be inferred. On the face of the transaction offends against the spirit....... + More
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1993 (12) TMI 239
... ... ... ... ..... he decree-holder has derived no advantage to which he was not entitled and the judgment-debtor has lost nothing and in either event he had to discharge and satisfy the decretal debt due from him, the question of applying the principle of restitution does not arise. Their Lordships held (at p. 139) The sale being inevitable under the amended decree, the judgment-debtor was clearly not entitled to restitution. Applying the aforesaid principle to the case in hand, I have no doubt in my mind that the relief of restitution coul....... + More
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1993 (12) TMI 238
... ... ... ... ..... on became the possessor of a promissory note, bill of exchange or cheque if payable to bearer, or the payer or endorse thereof, if (payable to order), before the amount mentioned in it became payable, and without having sufficient cause to believe that any defect existed in the title of the person from who he derived his title. 8. If there is nothing to show that the complainant is a payee or a holder in due course, the Court could not have taken cognizance, and on this short ground alone, petition required to be allowed. ....... + More
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1993 (12) TMI 237
... ... ... ... ..... early that Section 13A was intended to bite in full from the outset. If the position were otherwise it would follow that, although Parliament has accepted the advice of all those who had urged that this objectionable system should be brought to an end, and has grasped the nettle and provided a remedy, it has reconciled itself to the continuation of arbitral proceedings already irrevocably stamped with a risk of injustice. I find it impossible to accept that Parliament can have intended any such thing, and with due respect ....... + More
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1993 (12) TMI 236
... ... ... ... ..... sed, cannot be accepted. I need not make an elaborate discussion on the subject in view of the order dated September 9, 1993, passed by me in Company Petition No. 6 of 1991--Union of India v. Krishna Mills Ltd. 1994 81 Comp Cas 50. In that case, I have considered the entire matter at length and have not found merit in the submission made that the company petition is liable to be dismissed as soon as the provisions of Section 22 are attracted. It has been held in the said case that the proceedings under the Companies Act or....... + More
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1993 (12) TMI 235
... ... ... ... ..... r the charges of misconduct levelled against him and also had for no valid reason refused to participate in the disciplinary proceedings. A Bank employee who had refused to avail of the opportunities provided to him in a disciplinary proceeding of defending himself against the charges of misconduct involving his integrity and dishonesty, cannot be permitted to complain later that he had been denied a reasonable opportunity of defending himself of the charges levelled against him and the disciplinary proceeding conducted ag....... + More
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1993 (12) TMI 234
... ... ... ... ..... of the judgment, Therefore, it being a discretionary relief and the Act having left that discretion to the Tribunal, it appears to have felt that it would be just to give relief from the date of judgment to meet the ends of justice. The appellant is not, as of right, entitled to the relief. No doubt the statute postulates that the relief cannot be granted anterior to the date of the complaint. That does not mean that the tribunal is always bound to grant relief from the date of the complaint. By operation of Sub-section (2....... + More
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1993 (12) TMI 233
... ... ... ... ..... (whether ginned or unginned) within the meaning of item I of Schedule B to the Bombay Sales Tax Act, 1953, as amended by Act 10 of 1954, and it is therefore liable to tax under the residuary entry covered by item 80 of Schedule S. 21. Therefore both these cases go to show that the present item absorbent cotton wool I.P. which is commercially known as surgical cotton is prepared after certain process and it will fall in entry 56 us pharmaceutical product and it wilt not be covered by entry 16 i.e. cotton of all kinds (indig....... + More
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1993 (12) TMI 232
... ... ... ... ..... of Articles 19(1)(g) and not saved by Article nfba 19(6) /nfba of the Constitution of India. o p /o p (4) The Act and the Ordinance are violative of Article nfba 301 /nfba read with Article nfba 304(b) /nfba of the Constitution. o p /o p 13. Accordingly, it is declared that the Bihar Restoration and Improvement of Degraded Forest Land Taxation Act, 1992 , and the earlier Ordinance to that effect, is unconstitutional and void. o p /o p It is further declared that all action taken under the said Act, Ordinance and the Rules ....... + More
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1993 (12) TMI 231
... ... ... ... ..... en necessary steps in that behalf. Be that as it may, we dispose of this writ petition with a direction that the petitioner may move the Tribunal for an early hearing of the stay application/appeal. If such an application is filed, the Tribunal is directed to decide the stay application, if for some reason it is not possible to decide the appeal itself, within a period of three weeks, a certified copy of this order is filed before it along with the necessary application. We further direct that, in the meanwhile, the respon....... + More
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1993 (12) TMI 230
... ... ... ... ..... manufacture and sale of staples and synthetics blended yarn of various specifications. On this finding, the Tribunal has held that in such a case the plant and machinery was used for the purpose of the business and, therefore, the assessee is entitled to investment allowance under section 32A. 20. It is also relevant that the income-tax authority have themselves allowed depreciation on the plant and machinery. Such depreciation can be allowed only if the plant and machinery has been used for the purpose of the business. If....... + More
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1993 (12) TMI 229
... ... ... ... ..... sed against C Form under the Central Sales Tax Act and he has not paid Tamil Nadu Sales Tax, he will not be absolved to taxing liability under this Act in Rajasthan. Relevant is the entry into local area of the motor Vehicle and whoever is the importer, he has to pay the tax. Only rebate in the tax can be given to him of the amount of tax paid on the vehicle. The incidence of tax is not the payment of tax by the incumbet under the General Sales Tax Act of the other State. The incident of tax is entry of the vehicle in the ....... + More
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1993 (12) TMI 228
... ... ... ... ..... of six months from the date of the receipt of this order. The State Government should on receipt of the recommendation, make appointments in the order mentioned in the selection list within a period of two months thereafter. Since the respondents have been continuing as ad hoc doctors, they shall continue till the regularly selected candidates are appointed. They are also entitled to apply for selection. In case any of the respondents are barred by age, the State Government is directed to consider the cases for necessary r....... + More
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1993 (12) TMI 227
... ... ... ... ..... to be cancelled. The fact that it was revived is of no consequence if due regard is to be had to clause 17 of the agreement which has been extracted above. Section 2(g) of the Consumer Protection Act states as follows (g) 'deficiency' means any fault, imperfection, shortcoming or inadequacy in the quality, nature and manner of performance which is required to be maintained by or under any law for the time being in force or has been undertaken to be performed by a person in pursuance of a contract or otherwise in re....... + More
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1993 (12) TMI 226
... ... ... ... ..... e can arise. The High Court of Gujarat applied the ratio of the above-referred judgment of the High Court of Madras in the case of Janaki Ammal Ayya Nadar Trust (supra) . The learned counsel for the assessee also rightly relied upon the judgment of the Andhra Pradesh High Court in the case of CIT v. Trustee of H.E.H. The Nizam's Supplemental Religious Endowment Trust (1981) 127 ITR 378. 10. Having regard to the undisputable facts of the case and interpretation of the relevant provisions of the Act referred to hereinabo....... + More
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1993 (12) TMI 225
... ... ... ... ..... d to hold the land. By operation of Section 6 though its lease had expired by efflux of time, the lease did not stand terminated. In other words, his possession remains juridical possession under the Act. Therefore, on its being prohibited to remain in possession, the company was enjoined under Section 79-B(2) to furnish declaration and accordingly he did furnish to the Tehsildar, though mistakenly done by quoting Section 66(1). Quotation of a wrong provision does not take away the jurisdiction of the authorities to inquir....... + More
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1993 (12) TMI 224
... ... ... ... ..... 2/201 IPC and 3/4/5 TADA (P) Act, Police Station Rupnagar, District Ropar with immediate effect. We further direct the Senior Superintendent of Police, Ropar and the Station House Officer, Police Station Rupnagar to assist the CBI in conducting the investigation. The CBI shall exercise all the powers available to it under the Criminal Procedure Code and any other provision of law. The State of Punjab through its Home Secretary is further directed to provide all assistance to the CBI in this respect. 11. We direct the Direc....... + More
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1993 (12) TMI 223
... ... ... ... ..... e test for heroin. (27) Thus the appellant was found in possession of narcotic drug possession of which is prohibited by Section 8 of the Act except for the purposes specified therein. It is in the evidence that the appellant failed to account for his possession and indeed, he never took any plea that he was authorised to possess the contraband. Section 54 of the Act also permits a presumption that a person who possesses any narcotic drug has committed an offence under Chapter-4 of the Act,if he fails to explain his posses....... + More
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1993 (12) TMI 222
... ... ... ... ..... counsel for the Revenue urged that the petitioner had alternative remedy by challenging the assessment orders in appeal. Ordinarily this Court does not entertain the petition under article 226 where the statutory remedy of appeal was available to the petitioner. However in the facts and circumstances of the case when the petitioner had approached this Court at the threshold before the reassessment orders were passed and the matter has been examined on merit after hearing both the parties, and the issue raised in the petiti....... + More
