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2005 (3) TMI 829
... ... ... ... ..... not completed 18 years of age as on 1.4.2001. In the instant case undisputedly the respondent No. 2 accused had completed 18 years of age before 1.4.2001. 16. The Constitution Bench in Pratap Singh's case (supra) has held as under (i) In terms of the 1986 Act, the age of the offender must be reckoned from the date when the alleged offence was committed. (ii) The 2000 Act will have a limited application in the cases pending under the 1986 Act. (iii) The court would be entitled to apply the ordinary rules of evidence for....... + More
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2005 (3) TMI 828
... ... ... ... ..... the Government in contending otherwise in another case for valid reasons. We fully agree with the interpretation given by this Court in Kunhimoideenkutty's case (cited supra). In any event, it is a reasonable and possible interpretation and a different interpretation is not warranted at this distance of time. Since the State did not file any appeal against the decision in Kunhimoideenkutty's case (cited supra) and it ruled the field for the last one and a half decades and the rule making authority did not amend the....... + More
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2005 (3) TMI 827
... ... ... ... ..... rinciples of law, is quite distinguishable in the present fact situation as discussed hereinabove. Materials were there in support of the ailment of the opposite party No. 1. Learned Magistrate may not have looked into it in so many words but this Court feels after perusing the same that the order cannot be interfered with. As such, the said decision of Puran (supra) is quite distinguishable in the present case. 24. This Court has very very carefully perused the Case Diary. Even on the question of merit it feels that there....... + More
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2005 (3) TMI 826
... ... ... ... ..... f, Ex.A-4 dated 23-6-1995 - agreement of guarantee executed by the defendants 2 to 4 in favour of the plaintiff, Ex.A-5 dated 23-6-1995 promissory note executed by the defendants 1 to 4 in favour of the plaintiff's company. Therefore, I am unable to accede with the reasoning and view expressed by learned Single Judge of the Madras High Court in J.S. Sundararaj's case (supra). 13. The impugned Order does not suffer from any legal infirmity requiring any interference of this Court. The Civil Revision Petition fails a....... + More
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2005 (3) TMI 825
... ... ... ... ..... has not been fulfilled by the petitioner and therefore, conversion in question was not allowed. 8. The impugned order / communication dated 19th February 2004 does not give any such reason and in the circumstances, it is not possible to accept the reason assigned in the affidavit in reply which is improving upon order of rejection. It is settled law that an order has to stand or fall on its own, without deriving any support from subsequent averments made in the affidavit in reply. 9. In the circumstances, there being no re....... + More
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2005 (3) TMI 824
... ... ... ... ..... r, the Tribunal sustained the deletion of penalty on the ground that the audit report was obtained within the time allowed under section 139(1) of the Act and, therefore, no penalty can be levied in law. 4. Heard the learned standing counsel for the department. None appeared on behalf of the assessee /respondent. 5. We find that this court in CIT v. Jai Durga Construction 2000 245ITR857(All) has held that where the assessee has got the accounts audited before the specified date, no penalty can be levied under section 271B ....... + More
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2005 (3) TMI 823
... ... ... ... ..... according to the assessee such income accrued in the year under consideration. In our considered opinion, such a claim is not permissible. In the immediately preceding year the assessee having declared income on the accrual basis, the only course open to the assessee to derecognise that income is to treat the same as bad-debt by following the RBI norms. Our view is supported by the decision of Apex Court in the case of State Bank of Travancore (158 ITR 102) as well as the decision of ITAT, Delhi Bench in the case of Poysha....... + More
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2005 (3) TMI 822
... ... ... ... ..... le 226 of the Constitution to quash the proceedings of a subordinate Court situate in another State over which the Kerala High Court does not have the supervisory jurisdiction. Hence the above observations will not advance the contention of the appellants, in the facts and circumstances of this case. 12. For the above reasons we hold that it would not he proper for this Court to entertain the writ petition filed by the appellants and exercise the discretionary jurisdiction under Article 226 of the Constitution of India to ....... + More
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2005 (3) TMI 821
... ... ... ... ..... question is whether any interference by this Court is called for in the criminal proceedings pending against the petitioner. As we have noticed earlier, these proceedings have been initiated by private persons, namely respondents 5 to 7. So far as the police authorities are concerned, namely respondents 2 to 4, they are performing the statutory duties enjoined upon them. Those proceedings are not motivated by any personal animosity of the police officials concerned. The proceedings have been initiated on complaints made by....... + More
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2005 (3) TMI 820
... ... ... ... ..... of fact and Tribunal being the last authority, we see no reason to interfere. The Civil Appeal is dismissed.
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2005 (3) TMI 819
... ... ... ... ..... en the workers and the Secured Creditors on the basis of the second report given by the Chartered Accountant i.e. the workers' claim at 55.97% and the Secured Creditors' claim at 44.03%. The amount which is lying with the Official Liquidator is, therefore, distributed in future on the basis of this ratio. This ratio would also apply to any further distribution that may be taken place after realisation of sale proceeds of land. It is also made clear that the amount which has already been distributed till this date c....... + More
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2005 (3) TMI 818
... ... ... ... ..... ter was called out, the learned A.P.P. informs that all the Respondents are absconding and untraceable. Report of the concerned police station to support this position is tendered, which is taken on record. In other words, the Respondents have attempted to over-reach the authority of this Court, which cannot be countenanced. 13. In my opinion, taking overall view of the matter, this is not a case for showing any indulgence to the Respondents, especially having regard to the seriousness of the offence and the conduct of the....... + More
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2005 (3) TMI 817
... ... ... ... ..... mvada Devi Birla shall be heard, but the matter will appear in the list one after another. 92. There shall be cross order for discovery of the documents in relation to both the proceedings within four weeks from date, inspection forthwith thereafter. Both the suits should appear in the list for hearing eight weeks hence. 93. Mr. Sarkar appearing for all the caveators upon instruction prays for stay of operation of this judgment and order for a period of four weeks from date. Mr. Chatterjee appearing for Lodha opposes the p....... + More
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2005 (3) TMI 816
... ... ... ... ..... would like to repeat that the professions like Lawyer's profession, Chartered Accountant's profession, etc cannot be compared to business enterprises as they have their own historical conventions and traditions which have evolved over centuries. Hence, the rulings of the Supreme Court or other Courts cannot be applied mechanically without properly understanding the context in which those rulings were delivered. What may be a reasonable restriction for a business may be unreasonable for a profession. Hence, we canno....... + More
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2005 (3) TMI 815
... ... ... ... ..... tated that where a claim is admitted, the court has jurisdiction to enter a judgment for the plaintiff and to pass a decree on Admitted claim. The object of the Rule is to enable the party to obtain a speedy judgment at least to the extent of the relief to which according to the admission of the defendant, the plaintiff is entitled. The Supreme Court should not unduly narrow down the meaning of this Rule as the object is to enable a party to obtain speedy judgment Therefore, in the present case, as appearing to us, there i....... + More
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2005 (3) TMI 814
... ... ... ... ..... mbay, the criminal revision application was dismissed. Hence, this appeal by special leave. 4. A joint petition of compromise has been filed by the parties in which it has been stated that they have settled their dispute and grievances. In view of the facts stated in the compromise petition, we permit the parties to compound the offence. 5. The appeal is, accordingly, allowed, conviction and sentence of the Appellant are set aside in view of the compromise and he is acquitted of the charge. The Appellant, who is on bail, s....... + More
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2005 (3) TMI 813
... ... ... ... ..... erted for non business purposes. All that is germane is whether the borrowing was for business purpose or was not for the purpose of business. As expressed the Tribunal and also held by various Hon'ble Courts the expression for the purpose of business occurring in section 36(1)(iii) and also in section 37(1) is wider in its scope than the expression for the purpose of making or earning income occurring in section 57(iii). The decision cited such as Indian Bank's case (supra), CIT v. Cotton Fabrics 1981 131 ITR 999,....... + More
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2005 (3) TMI 812
... ... ... ... ..... e were sufficient materials available before the detaining authority to arrive at the subjective satisfaction regarding the head enumerated under Clause (i) of Section 3(1) of the COFEPOSA independently of the grounds relating to transporting or keeping of the foreign currency under Section 3(1)(iii) which is stated to be not supported or established from the grounds of detention. Being so, the order in relation to the head comprised under Section 3(1)(i) of the COFEPOSA independently finds support from the materials on re....... + More
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2005 (3) TMI 811
... ... ... ... ..... f this order passed in the year 1996 to even conduct an enquiry. But what they have done is that, on the verge of the first respondent's retirement, they passed an order dated 28.2.2002 suspending him stating that enquiry into grave charges of corruption is contemplated. Therefore the fact remains that in respect of the incident that is shown to have taken place in the year 1991, for fourteen long years, the authorities have not chosen to take action at all except serving the charge memo and the suspension order. The T....... + More
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2005 (3) TMI 810
... ... ... ... ..... e findings arrived at herein above, the writ petition consequently succeeds and is allowed and the entire proceedings finalized in favour of respondent No. 3 including the execution of the sale-deed are hereby quashed. As a consequence thereof the respondent Nos. 5 6 are also not entitled to retain possession of the property as the sale-deed executed in their favour on 29.10.1999 can not confer any right upon them as the present writ petition has been allowed. The respondent U.P. Financial Corporation is hereby directed to....... + More