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Case Laws
Showing 1 to 20 of 661 Records
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2007 (10) TMI 720
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... ... ..... on the Board's Circular No. B1/6/2005-TRU dt. 27-7-2005, by which the scope of manpower recruitment service prior to 16-6-2005 was explained and simultaneously explained the expansion of the scope of the service from 16-6-2005. He submits that they are paying a service tax wherever applicable after 16-6-2005. 4. After hearing both the sides, we feel that the applicants have made out a strong prima facie case in their favour and accordingly, we grant unconditional stay and waive pre-deposit of the dues as per the orders, till the disposal of the appeals. The appeals are to be listed in their due course. Stay petitions are disposed of accordingly. (Dictated and pronounced in the open Court on 31-10-2007).
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2007 (10) TMI 719
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... ... ..... rious liability departs from the rule in criminal law. 21. It is well settled that even though it is pleaded in the complaint that a particular individual is a Director of the company, it will not clothe him of any criminal responsibility, but, there must be a specific wording to the effect that he personally persuaded the complainant to part with the amount and that he committed criminal breach of trust. 22. Following the principles laid down in the decisions of the Hon'ble Apex Court in S.M.S. Pharmaceuticals case, it must be held herein that the complaint is non-est, as far as the petitioner is concerned. 23. Therefore, in the absence of any allegations in the complaint as against the petitioner, issuance of summons to him cannot be acceded to. As such, quashment of the proceedings in C.C.No. 381 of 2006 in respect of the petitioner has become indispensable. Accordingly, this petition is allowed. Consequently, the connected Criminal M.P.Nos. 1 and 3 of 2007 are closed.
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2007 (10) TMI 718
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... ... ..... duction and accordingly passed an order under Section 154 of the Act. Feeling aggrieved, the Assessee preferred an appeal before the Commissioner of Income Tax (Appeals) CIT(A) . The appeal was allowed on the ground that dis-allowance was beyond the scope of rectification permissible under Section 154 of the Act. The Revenue then preferred an appeal before the Tribunal and that is how the matter is now before us. The Tribunal noted the scope of Section 154 of the Act and on that basis, it held that it could be said that the issue raised was a debatable one and that being the position, the provisions of Section 154 of the Act would not apply. There was no rectification carried out by the Assessing Officer but in a sense it was a review of the order passed by him. This was not permissible under Section 154 of the Act. We do not find any fault in the order of the Tribunal inasmuch as it correctly interpreted the relevant Section. No substantial question of law arises. Dismissed.
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2007 (10) TMI 717
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... ... ..... ment cannot re-validate it. It is always open to a drawer to voluntarily revalidate the negotiable instrument, including a cheque. Thus when a drawer revalidates cheque from time to time which is permissible, it could be said that on each occasion there was a fresh promise as envisaged by Section 25 of the Contract Act as well as an acknowledgment within the meaning of Section 18 of the Limitation Act if such revalidation is made within the period of limitation. In the instant case admittedly the accused-applicant had extended the date of cheque from time to time under his own signature and had validated the cheques. As said earlier such validation amounts to a fresh promise and therefore, he has revived a barred debt. The proceedings have been filed within 3 years from the last such revalidation and in view of this it could not be said that under the cheque the applicant sought to recover a barred debt. In view of this I find no substance in the application. It is dismissed.
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2007 (10) TMI 716
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... ... ..... the banker, as required under proviso (a) to section 138 of the Act should be reckoned from the date mentioned on the face of the cheque or a date previous to that when it was made over by the drawer to the drawee. Their Lordships referred to the earlier view of a two-Judge Bench in the case of Anil Kumar Sawhney (supra) and re-affirmed that the period of six months for the cheque to remain as a negotiable instrument has to be counted from the date it bears. The propositions advanced by Mr. Kumbhakoni are mostly the propositions for counting the period of limitation and the same propositions cannot be made applicable for counting the validity period of six months for the cheque to remain as a negotiable instrument. It is thus clear that the view taken by the Trial Court does not require reconsideration at the hands of this Court and hence there is no case made out to grant special leave to appeal. 7. In the premises, leave to appeal is refused and the application is rejected.
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2007 (10) TMI 715
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... ... ..... im is barred by limitation. 20. On going through the entire plaint averments, we are of the view that the trial Court has committed an error in rejecting the same at the belated stage that too without adverting to all the materials which are available in the plaint. The High Court has also committed the same error in affirming the order of the trial Court. 21. In the light of our above discussion, we set aside the order of the trial Court dated 20.2.2006 passed by the Civil Judge, Delhi in Suit No. 318/2003 and the judgment dated 27.4.2006 passed by the High Court of Delhi in R.F.A. No. 188 of 2006. In the result, the civil appeal is allowed and the Civil Judge is directed to restore the suit to its original file and dispose of the same on merits preferably within a period of six months from the date of receipt of the copy of this judgment. It is made clear that except on the question of limitation, we have not gone into the merits of the claim made by both parties. No costs.
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2007 (10) TMI 714
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... ... ..... considered by the trial court after an appraisal of the entire evidence." 17. Guided by the principles set out in the above said decision of the Apex Court, this Court has to allow the trial Court to proceed with the trial and dispose of the matter. In other words, the case before the trial Court, which is in part-heard stage, can, in no way, be quashed and if any order of quashment is passed, it would be classically improper. Hence, it is not proper for this Court, to exercise the power, conferred under Section 482 Cr.P.C. In the light of the illuminating judicial pronouncements and in view of the circumstances available in this case, no valid ground is made out to interfere with or disturb the proceedings in C.C.No.104 of 2004 on the file of Judicial Magistrate, Sathiamanagalam, and the said case has to come to its logical conclusion. 18. Therefore, this petition is devoid of merits and dismissed. Consequently, the connected Criminal M.P.No.1 of 2006 is also dismissed.
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2007 (10) TMI 713
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... ... ..... but also of the victims of the crime and the society at large, also by considering the object sought to be achieved by the particular legislation. Sentence to be imposed should also have a deterrent effect. As George Saville would say 'men are not hanged for stealing horses but that horses may not be stolen.' 28. Here is a case where the complainant, an employee, has been fighting for his right against his employers' might for a very long time from 10/06/1991. The Complainant was then compelled to initiate criminal proceedings and being so the matter cannot be treated lightly. Since the payment due on the cheque was made subsequently the accused is hereby directed to pay compensation of Rs. 20,000/-to the Complainant and in default to undergo SI for 3 months. 29. The accused to deposit the said compensation before the trial Court within three weeks. In case the accused fails to deposit the said compensation, the learned Magistrate shall execute the sentence hereby
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2007 (10) TMI 712
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... ... ..... onsidered so by the Court while holding the trial or deciding the case at the stage of appeal or revision. It may require a notice that Section 427 Code of Criminal Procedure as observed by Hon'ble Supreme Court is aimed at amelioration and this aspect may also require to be kept in view while exercising the discretion. 19. There are, thus, no set guidelines, principles which would govern the exercise of discretion under Section 427(1) Code of Criminal Procedure Section leaves a judicial discretion with the courts to exercise such discretion depending on the facts and circumstances of each case. Some indication of such consideration is available from judicial pronouncements as enumerated above, which we would approve to be relevant and valid for taking into account while exercising discretion. We would answer the question of law accordingly. The case would go back before the Division Bench to pass appropriate directions on the application filed by the applicant-Appellant.
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2007 (10) TMI 711
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... ... ..... d the complaint cannot be entertained in the absence of authorisation or a power of attorney. 10. In the instant case, the complainant is a Co-operative Society. The President has examined himself as PW-1. Besides the same, the legal notice has been issued for and on behalf of the Society by its Secretary. The prayer in the complaint is for payment of the amount covered under cheque with cost and interest. All these clearly indicate that the complaint is not maintainable in law and the Trial Court was justified in rejecting the complaint for the reason as stated above. In addition to the reasons assigned by the Trial Court in acquitting the accused and for the reasons stated above, I hold that the Trial Court was justified in acquitting the accused of the allegation made against him and hence the following order The appeal preferred by the complainant - appellant is hereby dismissed. The order of acquittal passed by the Trial Court dated 6.4.2005 in CC No. 36103/02 is upheld.
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2007 (10) TMI 710
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... ... ..... e, the presentment for payment of the amount represented by the cheque had to be made to the drawee, i.e., the Oriental Bank of Commerce at Ootacamund. The deposit of the cheque by the plaintiffs at their bankers (ICICI Bank, New Delhi) for collection is of no consequence. What is of importance is only the fact of presentment for payment and that has to be to the drawee which is the Oriental Bank of Commerce at Ootacamund. 16. In these circumstances, I find that the defendant's objection with regard to territorial jurisdiction deserves to be upheld. Consequently, this application is allowed to the extent that this Court does not have territorial jurisdiction to entertain the present suit. The consequence of which would be that the suit itself stands dismissed for want of territorial jurisdiction. It is made clear that this Court has not expressed any opinion on the merits of the matter. This application as well as the suit and other pending applications stand disposed of.
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2007 (10) TMI 709
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... ... ..... ppeal No. E/2184/06. Heard parties. Appeal admitted on the question of law as formulated in para 28. Hearing of the appeal expedited.
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2007 (10) TMI 708
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... ... ..... ed that in the event the appellant failed to pay to the respondent a sum of ₹ 12 lakhs by monthly instalments of Rs. One lakh in terms of Clause 2(b), then the entire decretal amount of ₹ 12 lakhs with interest at the rate of 18 per cent per annum from the date of filing of the suit till payment and costs would be satisfied. It was for the appellant to pay the amount without default to take advantage of the compromise. Having committed defaults, he essentially must bear the consequences as agreed between the parties. After detailed discussions, the learned Single Judge has rightly come to the conclusion that the request of the appellant for grant of extension could not be acceded to and the notice of motion was accordingly dismissed. We are unable to find any error of law or jurisdiction in the approach of the learned Single Judge and resultantly dismiss this appeal, being without merit. Appeal is accordingly dismissed, leaving the parties to bear their own costs.
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2007 (10) TMI 707
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... ... ..... should not be accepted. 21. We have heard the rival submissions and the evidence on record. We find that in the interest of justice, it would be appropriate to set aside the addition of ₹ 61,513 to the file of the assessing officer for proper inquiry and also for the purpose of giving an opportunity to the assessee to substantiate the said receipt with proper evidence which has now been produced before this Tribunal. As a result that this ground of appeal is allowed for statistical purposes. 22. Ground Nos. 3, 4 and 5 of the assessee's appeal have already been adjudicated along with the ground No. 2 of the departmental appeal and therefore, in view of the findings contained in the department's appeal in respect of ground No. 2 where ground Nos. 3, 4 and 5 of the assessee's appeal have been dealt with, we delete the addition of ₹ 10,03,500. 23. In view of the aforesaid, the department's appeal is dismissed while the assessee's appeal is allowed.
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2007 (10) TMI 706
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... ... ..... edge of the Code of Criminal Procedure, under these circumstances, it would be appropriate, if Sh.Rakesh Tewari, Addl.Sessions Judge, undergoes refresher course at Delhi Judicial Academy in criminal law and procedure, at the earliest and the District and Sessions Judge would see to it that name of this officer is recommended in the first available such course and this officer should undergo training in Delhi Judicial Academy, under the supervision of the Director, Delhi Judicial Academy at least for a period of three months and, Director, Delhi Judicial Academy, should submit to this Court, performance report, with regard to this judicial officer. 32. Registrar General of this Court is directed to send the copy of this Judgment to all the Judicial Officers of Delhi for guidance and one copy be sent to the Inspecting Judge as well as one copy of Judgment be placed in the personal file of this Judicial Officer. 33. Trial Court record be sent back forthwith. Ordered accordingly.
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2007 (10) TMI 705
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... ... ..... transfer any of the assets and properties of the Estate of PDB, in any manner whatsoever, and further, in our opinion, the order so passed by the Hon'ble First Court at the ad-interim stage is enough to preserve the Estate of PDB. We direct the Executor, RSL to give a details, of the dividends so collected in respect of the shares of PDB and the accounts, therefor, to be furnished to the parties. We also direct RSL to maintain an account in respect of the dividend so received on the shares of PDB and to retain the same in a separate account and no amount to be spent out of the said fund by RSL excepting for preservation of the Estate. 311. In the cross-appeals, we do not find that a case has been made out by Mr. S.B. Mokherjee's client nor we have been able to find our that there is any mismanagement on the part of the Appellant. 312. For the reasons stated hereinabove, both the appeals and the cross objections are disposed of accordingly. T.K. Dutt, J. 313. I agree.
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2007 (10) TMI 704
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... ... ..... entry has been reversed which amounts to not taking credit. Hence, in this case, both the conditions are satisfied. Hence item No. 1 of the table to notification No. 14/2002-CE would apply and accordingly the grey fabrics would attract nil rate of duty. 12. It is, however, required to be noted that the aforesaid decision is in connection with a particular circular and so far as the facts of the present case are concerned, from a reading of the show cause notice itself, it cannot be concluded that the show cause notice has been issued without any basis or without any reason. It is for the authority to consider whether in the facts and circumstances of the case, the aforesaid ratio is applicable. 13. In view of the aforesaid discussion, the writ petitions have no substance and the same are dismissed with costs which is quantified at ₹ 25,000/- each and each of the petitioner shall deposit the same before the adjudicating authority within a period of two weeks from today.
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2007 (10) TMI 703
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... ... ..... n the case of CCE, Delhi-III Vs. Maruti Udyag Ltd. reported in 2007 (81) RLT 804 (P & H). The Special Leave to Civil Appeal No. CC3915/2007 filed by the Commissioner of Central Excise, Delhi-III, against the aforesaid judgment was dismissed by the Supreme Court. 3. We are of the opinion that Punjab & Haryana High Court has held that if modvat credit was not utilized by the assessee he was not liable to pay interest on the utilised modvat credit. 4. In view of the aforesaid judgment the reference has to be answered in favour of the assessee and the petition has to be allowed accordingly petition is allowed.
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2007 (10) TMI 702
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... ... ..... Appellate Judge is set aside and that is substituted by the following order by recording the undertaking given on behalf of the revision petitioner, which reads as follows The Revision petitioner submits that they will not telecast about the personal life of the plaintiff and her daughters while telecasting the said "Santhana Kadu". The serial will depict about Veerappan based on public records and field information. 36. In view of the undertaking, the revision petitioner shall not telecast about the personal life of the plaintiff and her daughters while telecasting the said "Santhana Kadu" and the serial shall only be based on public records and field information. The first appellate Court is directed to take up the appeal in C.M.A. No. 104 of 2007 after hearing both the parties and such order shall be passed on or before 02.11.2007. The revision petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed.
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2007 (10) TMI 701
Anticipatory bail - Seeking grant of protection u/s 438 - Whether courts had the inherent power to pass an order of bail in anticipation of arrest? - HELD THAT:- The provisions cannot be invoked after arrest of the accused. A blanket order should not be generally passed. It flows from the very language of the section which requires the applicant to show that he has reason to believe that he may be arrested. A belief can be said to be founded on reasonable grounds only if there is something tangible to go by on the basis of which it can be said that the applicant's apprehension that he may be arrested is genuine. Normally a direction should not issue to the effect that the applicant shall be released on bail "whenever arrested for whichever offence whatsoever". Such 'blanket order' should not be passed as it would serve as a blanket to cover or protect any and every kind of allegedly unlawful activity. An order under Section 438 is a device to secure the individual's liberty, it is neither a passport to the commission of crimes nor a shield against any and all kinds of accusations likely or unlikely. On the facts of the case, considered in the background of legal position set out above, this does not prima facie appear to be a case where any order in terms of Section 438 of the Code can be passed.
Thus, we direct that within a period of four weeks from today the respondents shall surrender before the concerned Court and shall seek regular bail.
We make it clear that we are not expressing any opinion on the merits of the case. When the bail application is moved in terms of Section 439 of the Code before the concerned Court the same shall be considered in its proper perspective in accordance with law. If an application for bail is moved, the concerned Court would do well to dispose it of on the day it is filed. Learned Counsel appearing for the State has undertaken that all relevant records shall be produced before the Court dealing with the bail application and no adjournment shall be asked for on the ground of non-availability of records if the accused-respondents intimate the date on which they purpose to surrender three days in advance.
Further, it is baffling to note that the accused and informant referred to particular positions of case diary. At the stage the bail applications were heard by the High Court, legally they could not have been in a position to have access to the same. The papers which are to be supplied to the accused have been statutorily prescribed. The Courts should take serious note when the accused or the informant refers to the case diary to buttress a stand.
The appeal is disposed of accordingly.
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