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2002 (10) TMI 820
... ... ... ... ..... ment with the above view of the Commissioner (Appeals). It is seen that the Tribunals decision in the case of Shree Pipes Ltd. relied upon by the original adjudicating authority has been approved by the Hon'ble Supreme Court when the appeal filed by the Revenue was dismissed. We also note that the Tribunal in the case of General Engg. Works v. Collector (order No.54-55/96-A) has held that value of inspection charges for inspecting the goods manufactured by the assessees, by RITES (an agency of the Indian Railways) at t....... + More
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2002 (10) TMI 819
... ... ... ... ..... nspiring confidence in the investors. An independent fact finding investigation into the complaint would be in tune with the said objective. 159. For the reasons stated above SEBI's finding that regulation 12 is not attracted requires reconsideration. SEBI is directed to properly investigate the question as to whether Ambujas acquired control over ACC as a result of acquisition of shares held by Tata group companies and in the light of the investigation, decide further course of action, if any, required. For the purpos....... + More
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2002 (10) TMI 818
... ... ... ... ..... r. D. Banerjee, Sr. Adv., Mr. A.T. Patra, Adv., Mr. Anand Agarwal, Adv., Mr. Rajat Bhalla, Adv., M/s. O.P. Khaitan Co.,Adv., Mr. B. Krishna Prasad,Adv. ORDER The special leave petition is dismissed.
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2002 (10) TMI 817
... ... ... ... ..... ved on him. As already noticed, Hari Singh appeared and save and except the bald statement that registered letter was not tendered to him, no evidence whatsoever was led to rebut the presumption. He could have examined the postman, who would have been the material witness and whose evidence would have bearing for proper adjudication. He has failed to discharge the onus cast upon him by the Statute. This apart, it is inherently improbable that the registered summons were duly served on Basant Singh but not to Hari Singh whe....... + More
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2002 (10) TMI 816
... ... ... ... ..... principle of law. An order made to merely dispose of the case before court by issuing certain directions on the facts and for the purposes of the said case, cannot have the value or effect of any binding precedent and particularly in the teeth of the decision in Jasmer Singh's case (supra). 14. For all the reasons stated above, the appeals are allowed and the orders of the High Court are set aside insofar as the pay equal to that of the regular employed staff has been ordered to be given to the N.M.R./daily wager/casua....... + More
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2002 (10) TMI 815
... ... ... ... ..... e being the position, we find no substance in the plea that evidence of eye witnesses is not sufficient to fasten guilt by application of Section 149. So far as the observations made in Kamaksha Raj's case (supra), it is to be noted that the decision in the said case was rendered in a different factual scenario altogether. There is always peril in treating the words of a judgment as though they are words in a legislative enactment, and it is to be remembered that judicial utterances are made in the setting of the facts....... + More
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2002 (10) TMI 814
... ... ... ... ..... factors specified in section 15J appears to be baseless. The scope of section 15J has already been discussed in Cabot case extracted above, and as such I am not repeating the same again here. The Adjudicating Officer himself has stated in the order that he has taken into consideration the factors mentioned in section 15J. The fact that he has imposed only a sum of Rs. one lakh as penalty, though the failure continues from 4.1.2001 till date itself, is indicative of the fact that he has taken a very reasonable stand in impo....... + More
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2002 (10) TMI 813
... ... ... ... ..... her does not arise. There is scope of harmonizing both in a manner indicated supra. 2. Article 174 is not relatable to a dissolved Assembly. Similar is the position under Article 85 vis-a-vis House of People. Merely because the time schedule fixed under Article 174 cannot be adhered to, that per se cannot be the ground for bringing into operation Article356. 3. As Article 174 does not deal with election, the question of Election Commissioner taking the aid, assistance or co-operation of the Center or the State Governments ....... + More
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2002 (10) TMI 812
... ... ... ... ..... observations made in the order of the Tribunal dt. 22nd April, 1998, or 1st June, 1999, and the order of the High Court dt. 17th Nov., 2000. (3) The Tribunal will take into consideration retrospective amendments made in the year 2002. (4) The CIT(A) to hear and dispose of the appellant's appeal against the regular assessment order dt. 31st March, 1998, without taking into consideration the observations contained in the order of the High Court dt. 17th Nov., 2000 (supra). It would be open to the appellant to raise all c....... + More
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2002 (10) TMI 811
... ... ... ... ..... nction in mind and cancelled the bail in a mechanical manner. Thus, in our view, the High Court committed a manifest and serious error in passing the impugned orders setting aside the anticipatory bail granted to the appellants by the order dated 9.4.2001 as confirmed by the order dated 5.6.2001 of the learned Addl. Sessions Judge. The impugned orders of the High Court under the circumstances are unsustainable. It is needless to state that the observations made either by learned Addl. Sessions Judges or the High Court or t....... + More
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2002 (10) TMI 810
... ... ... ... ..... g before the learned Chief Metropolitan Magistrate at Calcutta, and as such, there will be no impediment on the part of the authorities to proceed with the case without being influenced by the orders passed in these cases. 51. In the result, the first information reports and the investigations impugned in these six cases are hereby quashed. The revisional applications are allowed. Let this order do govern the fate of all the six cases pending in this Court. 52. Learned counsel for the petitioners is hereby given liberty to....... + More
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2002 (10) TMI 809
... ... ... ... ..... nstruments Act are upheld (c) But the sentence imposed on the revision petitioner is modified and reduced. In supersession of the sentence imposed on the revision petitioner he is sentenced under Section 138 of the Negotiable Instruments Act to under go simple imprisonment for a period of one month. (d) He is further directed to pay an amount of ₹ 3,10,000 (Rupees Three Lakhs Ten Thousand) as compensation under Section 357(3) Crl. P.C. In default of payment of compensation he shall undergo simple imprisonment for a f....... + More
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2002 (10) TMI 808
... ... ... ... ..... it was held that the brand name of 'Mahan Taste Maker' is different from 'Mahan' which is the brand name of Mahan Foods Ltd. Similar views were held by the Appellate Tribunal in the case of Meet Electronics (supra) where the Appellants were manufacturing Radio Cassettes Recorders and affixing the brand name 'Meet National'. The Tribunal has held that the 'Meet National' is not a registered trade name of anybody else and allowed the benefit of the Notification No. 175/86. We also find substan....... + More
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2002 (10) TMI 807
... ... ... ... ..... uch circumstances is involved which the defendant would presume wish to test in Appeal. (ii) On such deposit being made, the suit be transferred to the list of commercial causes. The defendant shall file its written statement within a period of six weeks thereafter. Discovery and inspection to be completed within further six weeks thereafter. (iii) In the event of the amount being deposited as aforesaid, the Prothonotary and Senior Master to deposit the said amount in a Nationalised Bank initially for a period of one year ....... + More
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2002 (10) TMI 806
... ... ... ... ..... . Question No. (iii) Again, this question proceeds on the assumption that the provisions of Article 174(1) also apply to a dissolved Assembly. In view of our answer to question No. (i), we have already reported that Article 174(1) neither applies to a prematurely dissolved Legislative Assembly nor does it deal with elections and, therefore, the question that the Election Commission is required to carry out the mandate of Article 174(1) of the Constitution does not arise. Under Article 324, it is the duty and responsibility....... + More
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2002 (10) TMI 805
... ... ... ... ..... We hold that the beneficiaries of the trust in these circumstances cannot be regarded as an Association of persons, as they have not joined together to earn income. They are entitled to receive the income in fixed proportion by virtue of the deed of trust. In other words, they have not associated themselves to earn income from the trust property to regard them as an Association of persons. The Bombay High Court in CIT v. Marsons Beneficiary Trust 1990 188 ITR 224 in similar circumstances has held that where the assessee is....... + More
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2002 (10) TMI 804
... ... ... ... ..... 2 of the 'Act' was confined to rectification of any mistake in the order which is apparent on the face of record and not in the error of the judgment. The mistake must appear at a glance apparent on the record and not a mistake which may be presumed or emerge in the form of a different perception or opinion as an outcome after a prolonged debate on the merits of the question or issue already adjudicated upon. 5. In view of the above observations it becomes clear that the provisions of Section 22 of the 'Act'....... + More
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2002 (10) TMI 803
... ... ... ... ..... on in the case of CIT v. T.V. Sundaram Iyengar Sons 1999 235 ITR 491 wherein the Court has held that business expenditure incurred by the assessee on maintenance of the building cannot be treated as a perquisite within the meaning of section 40(c) of the Act. Following the said decision, we answer the first question of law referred to us in the affirmative in favour of the assessee and against the revenue. 3. As far as the second question of law referred to us is concerned, learned counsel for the Revenue submitted that th....... + More
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2002 (10) TMI 802
... ... ... ... ..... appeal also would be entitled to the benefits, to the extent such benefits have been allowed in favour of the appellants in the other appeals, and nothing more. If the order of the High Court purports to give anything more than what was held permissible in respect of others, the order in W.A. No. 931 of 1997 shall stand modified to bring it in conformity with our decision in the connected appeals. 18. Consequently the appellants shall work out the monetary benefits as are due to the respondent in this appeal in the light o....... + More
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2002 (10) TMI 801
... ... ... ... ..... arned Single Judge of the High Court of Kerala has committed an impropriety by expressing that the said legal direction of this Court should not be followed by the sub-ordinate Courts in Kerala. We express our disapproval of the course adopted by the said Judge in Rajendran v. Jose 2001(3) K L T 431. It is unfortunate that when the Sessions Judge has correctly done a course in accordance with the discipline the Single Judge of the High Court has incorrectly reversed it. 14. In view of the mandate issued by the Supreme Cour....... + More
