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2008 (1) TMI 1005
... ... ... ... ..... he decree for specific performance cannot be granted for any reason, hence there is no infirmity in the alternative plea of refund. 13. In the light of what has been stated above, we set aside the judgment and decree of the High Court and confirm the decree granted by the trial Court. In view of the said conclusion, the appellants/plaintiffs are directed to deposit the balance amount of sale consideration i.e., Rs. 1,92,500/- in the trial Court within a period of eight weeks whereupon the respondent/defendant shall execute....... + More
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2008 (1) TMI 1004
... ... ... ... ..... age of Rule 7 power is vested in the Court and after the decree is passed Order IX Rule 13 becomes applicable and the party can avail himself of that remedy, it is very difficult to appreciate the ends of justice which are supposed to be served by the Courts being held to have the power which the learned Counsel says must inhere in it. In this view it is unnecessary to consider whether to sustain the present submission the respondent must establish that the court was conscious that it lacked specific statutory power and in....... + More
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2008 (1) TMI 1003
... ... ... ... ..... akash, Adv., Mr. B.V. Balaram Das, Adv. For the Respondent None ORDER Delay condoned. The Special Leave Petition is dismissed.
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2008 (1) TMI 1002
... ... ... ... ..... this Court finds that the complaint has not approached the Criminal Court with clean hands and the complaint itself is an abuse of the process of law. This is yet another ground warranting interference by this Court under section 482, Cr. P.C. The Court is conscious that the power to quash criminal proceedings must be exercised sparingly and only in rare cases. This is certainly in the category of a rare case in which the Court finds it necessary to interfere to quash the criminal proceedings. 27. For all the aforementione....... + More
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2008 (1) TMI 1001
... ... ... ... ..... ue by virtue of Judgment of the Apex Court in the case of STATE OF WEST BENGAL ANR. V/s. KESORAM INDUSTRIES LTD. OTHERS, reported in (2004) 266 ITR 721, with special reference to the observations from Page No.762 onwards. 4. Once the Apex Court has categorically recorded that the Royalty is not a tax the provision of Section 43-B of the Act cannot be invoked. The said section requires that an amount of tax, which is otherwise deductible expenditure, is not to be allowed deduction unless and until actually paid. However, ro....... + More
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2008 (1) TMI 1000
... ... ... ... ..... 4 of the Code cannot be exercised ipse dixit in the manner in which it has been done. Only on that ground and without entering into larger issue, the appeal deserves to be allowed and is accordingly, allowed. 18. For the foregoing reasons, the appeal is allowed. The order passed by the High Court is set aside and the matter is remitted to the High Court for fresh disposal in accordance with law after hearing the parties. On the facts and in circumstances of the case, however, there shall be no order as to costs. 19. Before....... + More
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2008 (1) TMI 999
... ... ... ... ..... hroughout remained on bail. He, therefore, submitted that this Court may pass an appropriate order enlarging the appellant on bail on such terms and conditions as this Court deems fit. 12. In our opinion, however, it would not be appropriate to pass such order when we are remitting the matter to the High Court. We may, however, grant liberty to the appellant to make such prayer before the High Court. Let the High Court consider the same on its own merits and pass an appropriate order. 13. The appeal is accordingly allowed ....... + More
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2008 (1) TMI 998
... ... ... ... ..... ty. No evidence is forthcoming to belie the claim of the Plaintiff, which, however, is supported by the documentary evidence Exhibit P-9. Accordingly, Issue No. 2 is answered in favour of the Plaintiff. 24. For the reasons already recorded hereinbefore, I proceed to dispose of the Suit on the following terms (1) The Defendants are ordered and decreed to pay to the Plaintiff sum of Rs. 5,00,000/ (Rupees Five Lakhs) along with the interest accrued thereon at the rate of 24% per annum from 8th May 1996 till payment and/or rea....... + More
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2008 (1) TMI 997
... ... ... ... ..... s out certain legislation where an exclusive or special provision is made for regulating the jural relationship of landlord and tenant or licensor and licensee. The words or any other law for the time being in force must be construed in the context in which they occur or else the important public purpose underlying the conferment of exclusive jurisdiction on the Small Causes Court will be defeated. The exception carved out by Sub section (2) of Section 41 will not encompass the Arbitration and Conciliation Act, 1996. 23. F....... + More
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2008 (1) TMI 996
... ... ... ... ..... ject the case of the respondents. In the above circumstances we allow the writ appeals and the writ petitions holding that on a plain reading of Rule 15(c), the dominant object or the use of the building for educational purposes alone decides the claim for exemption and nothing more or less is required. Rule 15(c) is in an unqualified term. There are no words of restriction attached to the portion dealing with educational purposes. In the above circumstances, we do not agree with the view expressed by Justice P.K.Misra and....... + More
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2008 (1) TMI 994
... ... ... ... ..... habitation of woman as husband and wife and their treatment as such for a number of years may raise the presumption of marriage, but the presumption which maybe drawn from long co-habitation is rebuttable and if there are circumstances which weaken and destroy that presumption, the Court cannot ignore them. 15. As noted above, the continuous living together of Lolli and Radhika has been established. In fact the evidence of the witnesses examined by the plaintiff also established this fact. The conclusion of the first appel....... + More
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2008 (1) TMI 993
... ... ... ... ..... , Bangalore Bench, which has since been allowed giving rise to the appellant to file the instant appeal under section 260-A of the Act. As has been mentioned in the above case that similar question of law has already been answered in favour of the assessee in the matter of Hotel Sreeraj (supra), the facts of this case are identical to the facts of the case of Hotel Sreeraj (Supra). For the same reasons, We ore satisfied that there is no merit of substance in this appeal also. 4 The learned counsel for the appellant placed ....... + More
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2008 (1) TMI 992
... ... ... ... ..... at where there is a complete exoneration on merits in the adjudication proceedings, the continuation of criminal proceedings on the same set of facts cannot be sustained. 16. The conclusion as a result of the above position is that the criminal proceedings against the petitioner in the instant case cannot validly continue. The Respondent has itself exonerated the petitioner in the adjudication proceedings on merits and its order has attained finality. The continuation of criminal proceedings on identical facts and requirin....... + More
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2008 (1) TMI 991
Dishonor of Cheque - legally enforceable debt or not - signature in the pro-note - determine the age of the ink of the signature - section 138 of NI Act - HELD THAT:- It is found that the age of the ink cannot be determined by an expert with scientific accuracy. Further, the use of old ink manufactured long ago will definitely create a dent in the opinion furnished by an expert. Therefore, there is no necessity for sending the disputed cheque admittedly signed by the petitioner to an expert for his opinion. Therefore, there is no warrant for i....... + More
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2008 (1) TMI 990
... ... ... ... ..... and in this connection the Registrar General of Allahabad High Court will circulate letters to all the District Judges in U.P. along with a copy of will circulate letters to all the District Judges in U.P. along with a copy of this judgment to ensure faithful compliance of the decision of the Full Bench decision of the High Court in Amarawati's case (supra). 58. The Secretary General of this Court shall send a copy of my judgment to the Chief Secretary, Home Secretary and Law Secretary of U.P. as well as to the Registr....... + More
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2008 (1) TMI 989
... ... ... ... ..... rs of the company at the relevant time, can only be judged during the course of trial and the complaint cannot be quashed under Section 482 CrPC. 29. As already stated above, in the present case, specific averments have been made against the petitioner that petitioner was in charge of, and/or was responsible for the company for the conduct of the business of the company and admittedly as per petitioner's own reply he was whole time Director of the accused company. 30. So, in view of the decision of the Apex Court in N........ + More
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2008 (1) TMI 988
... ... ... ... ..... filed three complaints against respondent but was not able to serve him as he is based in Kolkata. He could not even find details of his property after the respondent was declared as proclaimed offender. However, merely because of his non appearance on one date, his complaints were dismissed. The net effect of the entire proceedings is that it is the petitioner/complainant who has been punished as against respondent, who had been successfully evading service of summons and appearance before the Court to face trial. 8. In t....... + More
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2008 (1) TMI 987
... ... ... ... ..... as per Section 141 was prosecuted. P.W.1, in her evidence, during cross-examination, gave an evasive answer as to whom the statutory notice was given. She also pleaded ignorance as to how many persons were partners of Daltan Ceramics Industries. Therefore, even the prosecution of the accused partnership firm is not proper as there was no proper statutory notice issued to either the said firm or to its partner. The notice issued to the R.P. Subramanian as an individual describing him to be the proprietor of Dalton Ceramics ....... + More
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2008 (1) TMI 986
... ... ... ... ..... nd any scope to interfere with the impugned orders. Moreover, so long as the directions issued by the Registrar, dated 16.10.1997, under Section 181 of the Act 1983 remains in force, the subsequent directions and the impugned orders issued by the first respondent by invoking Section 166 of the Act 1983 were well within the powers and jurisdiction of the first respondent. 15. It will have to be stated that the appellant not having challenged the directions of the Registrar, dated 16.10.1997 issued under Section 181 of the A....... + More
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2008 (1) TMI 985
... ... ... ... ..... aid letter cannot be treated as a return to be filed under Income Tax Act, the same cannot be treated as an admission since the Assessing Officer was required to look into the revised return filed by the assessee and scrutinize the same and thereafter to pass an order on merits in accordance with law. 16. It is to be observed by us that letter dated 25.01.1995 was not submitted by a partner of the assessee either at the time of hearing the parties while scrutinizing the revised return or along with the revised return. The ....... + More
