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2004 (5) TMI 624
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... ... ..... ourt bestowed upon him; has neither caused any obstruction in the trial nor has he abused his liberty, in any manner, I deem it appropriate and in the interest of justice to modify the condition of bail that requires him to surrender his passport to the Court and not to leave the country without prior permission of the Court by deleting the same. I order accordingly. However, the petitioner shall now furnish a bail bond in the sum of Rs. 2,00,000/-(two lacs) with two sureties of Rs. 1,00,000/- (one lac) each to the satisfaction of the Trial Court. The petitioner shall, on leaving the country, furnish his itinerary and contact address to the Court on each occasion and shall inform the Court on his return. He shall ensure that his travels abroad do not, in any manner, interfere with the proceedings in the Court and no delay is occasioned on account of such travel. 5. With this Crl. M.C. 1491/2004 is disposed of. A copy of this order be given dusty to Counsel for the petitioner.
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2004 (5) TMI 623
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... ... ..... al Krishan, Adv. For the Respondent None ORDER UPON hearing counsel the Court made the following We see no reason to interfere. The Special Leave Petition is dismissed. Anita
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2004 (5) TMI 622
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... ... ..... pendix II has been taken into consideration or not. Merely because a person has attained discharge on compassionate ground although his disability has been acquired on account of stress and strain of military service will not be a ground to reject the claim of disability pension, it has been invalidated act in terms of Appendix II of Rule 173. We allow the writ petition and direct the respondent to grant disability pension to the petitioner on the basis of assessment of 30% disability as opined by the Release Medical Board in the year 1979 up to date . For future disability pension the respondent may conduct another medical board to assess the percentage of disability of the petitioner. Arrears of disability pension be paid to the petitioner within a period of 8 weeks. If the same are not paid within 8 weeks the petitioner shall be entitled to the interest at the rate of 9% on the amount of arrears. With these directions the writ petition is allowed. 8. Rule is made absolute.
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2004 (5) TMI 621
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... ... ..... ant shall not object to and permit the Official Liquidator or his authorised officer from taking the inventory of the premises, machinery and all items lying therein. It is further provided that the applicant shall file an undertaking before this Court by 1st June, 2004 to the effect that the applicant shall not transfer, assign or alienate the premises in question or create any further right, title or interest on the same. It is further provided that passing of the interim order in favour of the applicant shall not give rise to any further equities hereafter. 3 The learned advocate for the applicant states that after purchasing the factory premises in question the applicant has made further investments and bought machinery and installed there. It will be open for the applicant to point out the same to the Official Liquidator. 4 The Official Liquidator is present in the Court and he is requested to instruct his officer in light of the interim order passed by this Court today.
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2004 (5) TMI 620
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... ... ..... hild abuse or rape, while giving testimony in court, should be allowed sufficient breaks as and when required. These directions are in addition to those given in State of Punjab v. Gurmit Singh. 35. The suggestions made by the petitioners will advance the cause of justice and are in the larger interest of society. The cases of child abuse and rape are increasing at alarming speed and appropriate legislation in this regard is, therefore, urgently required. We hope and trust that the Parliament will give serious attention to the points highlighted by the petitioner and make appropriate legislation with all the promptness which it deserves. 36. Before parting with the case, we must place it on record that Ms. Meenakshi Arora put in lot of efforts and hard labour in placing the relevant material before the Court and argued the matter with commendable ability. G.P. Mathur, J. 37. For the reasons given in WP(Crl.) No. 33 of 1997 decided today, Special Leave Petitions are dismissed.
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2004 (5) TMI 619
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... ... ..... utes the disallowance of Rs. 19,208 being legal and professional fees incurred by assessee to defend criminal proceedings initiated by CBI. The two rival representatives have relied on their contentions as raised by them on similar issue in asst. yr. 1982-83. The facts being identical, we follow our own decision rendered above and in turn, we uphold this disallowance. 38. Ground Nos. 3 and 4 dispute the learned CIT(A)'s impugned order in directing the Dy. CIT to allow deduction under s. 80MM at Rs. 98,741 as claimed by assessee. The two rival representatives have relied on their same contentions as raised by them on similar issue in asst. yr. 1982-83 discussed above. The facts being identical, we follow our decision rendered above on similar issue contained in ground No. 3 raised in asst. yr. 1982-83 and hold and direct the AO accordingly. 39. Ground Nos. 5 and 6 are general. 40. In the result, assessee's appeal No. 6593/Mum/1991 is allowed in part as indicated above.
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2004 (5) TMI 618
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... ... ..... tively and there being no fresh grounds available to the petitioner. We see absolutely no force in the contention of Mr.Bagai because despite the rejection of his earlier two applications, the appellant was not dissuaded from making further applications for bail and infact made another application for bail dated 28th April, 2003 in the Court of Additional Sessions Judge to which a reply dated 6th May, 2003 was filed by the DRI and the application was listed for hearing after a few days. On the face of these facts and circumstances, the finding of the detaining authority that the possibility of the release of the petitioner on bail in near future could not be ruled out and in case the bail was granted, he was likely to indulge in smuggling activities, seems to be quite justified. 19. No other point was pressed before us. 20. The net result of the above discussion is that the impugned detention order cannot be legally sustained and is liable to be quashed. We order accordingly.
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2004 (5) TMI 617
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... ... ..... ed bonded labors either by itself or with the involvement of such organizations or NGOs within a period of six months. 5. The Union and State Governments shall submit a plan within a period of six months for sharing the money under the modified Centrally Sponsored Scheme, in the case where the States wish to involve such organizations or NGOs. 6. The State Governments and Union Territories shall make arrangements to sensitize the District Magistrate and other statutory authorities/committees in respect of their duties under the Act. The Union and State governments are directed to file Affidavits delineating the above aspects within a period of six months. All other aspects pointed out by the NHRC and other directions suggested to be issued by the learned Amicus Curie would be considered thereafter. Before parting with, it is necessary to place on record that this Court is beholden to the learned Amicus Curiae Mr. A K Ganguly (Senior Advocate) for the services rendered by him.
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2004 (5) TMI 616
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... ... ..... of the fact that, the restoration of the status quo ante is not likely to bring about the preexisting atmosphere of cordiality among the parties and continued animosity would not be in the interest of the company. As advised by this Bench, the parties must try to part ways amicably. The petitioners have already given three options to the respondents. In case, they desire to choose any of the options, they must indicate the same in writing to the petitioners within a month of this order and once they do so, the same will be binding on the petitioners, not withstanding the order of status quo ante. Simultaneously, the respondents should also file an application before this Bench seeking for an order approving the option chosen by the respondents. Thereafter, this Bench will give further directions to facilitate complete settlement among the parties. In case, the respondents fail to do so within a month, the petition will be deemed to have been disposed of finally by this order.
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2004 (5) TMI 615
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... ... ..... -Mill, if not already done, and further make entries to that effect in the revenue record within four weeks from today. We further direct that the Corporation shall sanction the layout plan within another two weeks after the land is identified and dues are paid. The Petitioner-Mill shall not part with the land or construction made on the aforesaid land in favour of third party. However, it is clarified that it would be open to the Government to take any decision which may be permissible under law and this order would not come in their way. 4. List after summer vacation. Contempt Petition (Civil) No. 410/2004 in SLP(C) No. 1562/2002 and Contempt Petition (Civil) No. 411/2004 in C.A. No. 5556/2001 5. Issue notice. 6. Personal appearance of the Respondents/contemnors is dispensed with for the time being. 7. Ms. Hemantika Wahi, Adv. accepts notice on behalf of the Respondents/contemnors. Eight weeks' time is granted for filing counter affidavit. 8. List after summer vacation.
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2004 (5) TMI 614
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... ... ..... uxury tax of two thousand of rupees annually is charged on all the residential buildings completed on or after the first day of April, 1999. It is argued that the residential buildings constructed prior to 1.4.1999 have been left out and, therefore, the levy is discriminatory. It is true that the Legislature has not levied luxury tax on the buildings which were completed before April 1, 1999 but this by itself is no ground to quash the levy. It was open to the Legislature to tax every such building irrespective of the date on which its construction was completed. However, it choses to levy luxury tax on the new buildings which were completed on or after 1.4.1999 This is a good classification which does not violate Art. 14 of the Constitution. 12. No other point was raised. For the reasons recorded above, we hold that the provisions of S. 5A of the Act are constitutionally valid and do not violate Art. 14. 13. In the result, the Writ Appeal fails and the same stands dismissed.
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2004 (5) TMI 613
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... ... ..... he considered opinion that Commissioner (Appeals) was justified in deleting the impugned addition. We confirm his order and reject this ground of appeal. 7. The next ground of appeal relates to deleting an addition of ₹ 5,911 made by the assessing officer on account of delayed payment of PF. The learned Commissioner (Appeals) has allowed the deduction for the reason that payment was made in the accounting year under reference. This view is not correct. As per provisions of section 43B(b) read with second proviso and clause (va) of sub-section (1) of section 36, these payments were required to made on the 'due dates' specified under the Public Provident Fund Act. When the attention of the learned counsel was drawn to these provisions, he conceded that the deduction is not admissible. We, therefore, set aside the order of Commissioner (Appeals) and restore that of assessing officer. This ground of appeal is allowed. 8. In the result, this appeal is partly allowed.
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2004 (5) TMI 612
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... ... ..... l units by their activities in not observing the norms prescribed by the GPCB as reported by the Modi Committee appointed by the High Court or by an expert body like NEERI and that exercise need not be undertaken by the High Court as if the present proceeding is an action in tort but an action in public law. A broad conclusion in this regard by the High Court would be sufficient. We, therefore, direct the High Court to re-examine this aspect of the matter as to whether there is degradation of environment and as a result thereof any damage is caused to any victim, and what norms should be adopted in the matter of awarding compensation in that regard. In this process it is open to the High Court to consider whether 1% of the turnover itself would be an appropriate formula or not as applicable to the present cases. We record our appreciation and gratitude to Shri T.R. Andhyarujina in assisting this Court as Amicus Curiae. With these observations, these appeals stand disposed of.
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2004 (5) TMI 611
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... ... ..... service of notice on the same day on which it was dispatched for service by registered post. We are in respectful agreement with the view expressed in the aforesaid case. We therefore hold that there was no valid service of notice under section 143(2) on or before 30-9-1992. Consequently, there is a violation of the mandatory requirement of law before framing an order of assessment. Consequently the Assessing Officer had no jurisdiction to make the assessment. The order of the CIT(A) upholding the assessment on this ground is, therefore, reversed. The order of assessment is held to be invalid and is cancelled. The 2nd and 3rd grounds of appeal of the assessee is allowed. 8. The first ground of appeal of the assessee challenges the addition made by the Assessing Officer in the course of assessment proceedings. Since the order of assessment is held to be invalid and cancelled this ground of appeal is not adjudicated upon. 9. In the result, the appeal of the assessee is allowed.
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2004 (5) TMI 610
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... ... ..... llow this petition. The judgment and order dated 30.5.2003/5.6.2003 at Annexure A to the petition is set aside and the matter is remanded to the Tribunal for hearing and deciding the appeals in accordance with law. It will be open to the petitioners to request the Tribunal to take up their Miscellaneous Applications dated 16.4.2003 for hearing and thereafter the Tribunal shall hear and decide the appeals in accordance with law. It is clarified that we have not gone into the merits of the controversy which is the subject matter of the appeals before the Tribunal nor have we gone into the merits of the Miscellaneous Applications filed by the petitioners on 16.4.2003 for producing a copy of the order of the CIT (Appeals). Hence we may not be treated to have expressed any opinion on the relevance or otherwise of the said order of the CIT (Appeals) in the proceedings before the Tribunal under the Customs Act. Rule is made absolute to the aforesaid extent with no order as to costs.
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2004 (5) TMI 609
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... ... ..... ed grounds. Therefore, sub-section (2) of section 49-E of the Amending Act causes prejudice and serious injury to the accused. 20. The High Court in the impugned judgment has held that though in view of language used in sub-section (5) of section 49-C all pending cases may be transferred, but no right of appeal or revision can be taken away, nor an accused can be deprived of a better procedure in view of the provisions of Articles 20 and 21 of the Constitution. Accordingly it held that sub-section (5) of section 49-C should be read down whereunder pending cases of the nature before the Metropolitan Court cannot be transferred to the Special Tribunal and the writ petitioner should be tried in the regular criminal Courts in terms of the provisions of Code of Criminal Procedure. 21. However, as the interpretation of Article 20 as to its scope and ambit is involved in these proceedings, we refer the question formulated in para 15 of this order to a larger bench for consideration.
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2004 (5) TMI 608
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... ... ..... case country liquor and spirit are produced. Following the aforesaid judgments I am of the opinion that it is not a case of the department that the electricity so generated from the Generator is used by the dealer for any other purpose except running the Plant. It is not being used, for the residential quarters of the officers and staff of the applicant firm. The Sales Tax Officer has also found that the applicant is a unit of State of U.P. and had imposed the penalty at the rate of 10 percent. The price of the Generator for which Form 'C was issued is ₹ 5,06,100. I am of the view that the controversy involved in the present case is fully covered by the aforesaid two judgments of this Court so far as imposition of penalty on Generator is concerned. 8. In the result, the penalty on the purchase of Generator against Form 'C is set aside. The revision is allowed in Part. The Tribunal shall pass consequential order under Section 1 1 (8) of the U .P. Trade Tax Act.
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2004 (5) TMI 607
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... ... ..... R No substantial question of law arises in this appeal. Therefore, the appeal is dismissed.
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2004 (5) TMI 606
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... ... ..... effect to even at this stage. If it can be given effect to the court should not issue a direction which would run contrary to the ratio laid down by this Court in the main judgment, particularly when the examinations had been held much after the rendition of the judgment. Asking the court to apply the judgment of this Court with prospective effect would amount to asking for a review and, thus, the same cannot be permitted to be achieved by filing an application for clarification. 39. Application for clarification/modification filed by Union of India is based on wholly wrong premise. A judgment, as is well-known, must be read as a whole. So read it is evident that declaration of law has clearly been made therein. There does not exist any ambiguity requiring clarification. 40. therefore, I respectfully dissent with the opinion of Brother Lahoti, J. I am of the view that no case has been made out for applying the judgment in Saurabh Chaudri (supra) from the academic year 2005.
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2004 (5) TMI 605
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... ... ..... ; or a society in which, 'producers have secured power' to 'rob the rest' and the might of public bodies which are degenerating into storehouses of inaction where papers do not move from one desk to another as a matter of duty and responsibility but for extraneous consideration leaving the common man helpless, bewildered and shocked. The malady is becoming so rampant, widespread and deep that the society instead of bothering, complaining and fighting against it, is accepting it as part of life. The enactment in these unbelievable yet harsh realities appears to be a silver lining, which may in course of time succeed in checking the rot." 8. In view of what is stated above, we find it difficult to sustain the order of the State Commission as affirmed by the National Commission. Hence, the impugned order affirming the order of the State Commission is set aside and the order made by the District Forum is restored. The appeal is allowed accordingly. No costs.
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