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2009 (10) TMI 998
... ... ... ... ..... be said to be retrospective merely because a part of the requisites for its action is drawn from a time antecedent to its passing, thus, cannot be ignored. We have gone into this aspect in detail even though we find in the factual matrix of the present case there are two FIRs of the year 2003 and one of 2006 which are both after the said Act come into force. 37. The observations of the Full Bench of the Gujarat High Court in Sarjubhaiya Mathur bhaiya Kahar v. Deputy Commissioner of Police and Anr. case (supra) are material....... + More
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2009 (10) TMI 997
delete ... ... ... ... ..... artner of M/s. Ohm Developers could not produce any evidence that the amount written in the seized document was in fact received from the assessee. In the instant case as the assessee has categorically denied to have made any payment in excess of Rs. 101,687/- upto 31-3-99 in respect of purchase of flat in our considered view the said denial cannot be brushed aside without bringing any positive material on record. Merely recording made by a third party or statement of a third party cannot be treated as so sacrosanc....... + More
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2009 (10) TMI 996
... ... ... ... ..... n any manner. We, accordingly, allow the appeals, set aside the judgment of the Division Bench and order the acquittal of the appellant. CRIMINAL APPEAL No. 1619/2007 We have heard the learned Counsel for the parties as well. The appellant herein was the Investigating Officer from 23.12.1995 to 23.3.1996 in the rape and murder of Chitra. The allegation against the appellant was that he had deliberately shielded the real offenders in the murder case and was accordingly liable for the offence under Section 201 of the IPC. Th....... + More
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2009 (10) TMI 995
... ... ... ... ..... rguments, learned AR contended that matter may be referred to the Special Bench for considering the issue in correct perspective. 16. As per our considered view, learned AR s submission for referring the matter to the Special bench, when in assessee s own case the Tribunal has taken one view, cannot be accepted, more particularly in view of the fact that against the order of the Tribunal the assessee has already approached to the High Court and the Hon ble High Court vide its order dated 5.10.2009 had accepted the substant....... + More
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2009 (10) TMI 994
... ... ... ... ..... would be attracted. What meaning could be ascribed to the word pending found in Section 4 will have to be seen. Prima facie, we are of the view that the impugned order is a final order. In that case, the present matter will not be covered by Section 4 of the Repeal Act. It will have to be then seen whether the State had power under the U.L.C. Act to direct the petitioner to pay the present market value of the said land as determined by the Government Ready Reckoner. However, since in the light of the judgments referred to ....... + More
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2009 (10) TMI 993
... ... ... ... ..... he same is unconstitutional. We make it clear that the finding recorded by the Full Bench treating the two provisions are similar and on par is not a good statement in law. Whereas the judgment of the Supreme Court that these provisions are entirely different shall be binding on this Court. The observations that Section 3(2) of Maharashtra Act and Section 6(3A) of Gujarat Act are similar and on par , made by the Full Bench alone have been disapproved by the Supreme Court. (c) As far as question (c) is concerned, it need no....... + More
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2009 (10) TMI 992
... ... ... ... ..... om indulging in such unlawful activities... This Court has no hesitation in saying that the time has come when the Courts dealing actions for infringement of trademark, copy rights, patents etc. should not only grant compensatory damages but award punitive damages also with a view to discourage and dishearten law breakers who indulge in violations with impunity out of lust for money so that they realize that in case they are caught, they would be liable not only to reimburse the aggrieved party but would be liable to pay p....... + More
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2009 (10) TMI 991
... ... ... ... ..... by respondent no. 4 and the bank is proceeding against the petitioner who is the guarantor of the loan. It is not clear from the documents produced by learned counsel for the bank as to what steps have been taken by the bank against the borrower of the loan and merely issuance of notice under section 13(2) of The Securitization and Reconstruction of Financial assets and Enforcement of Security Interest Act, 2002 against the borrower is not sufficient. The bank should have proceeded against the borrower and exhausted all th....... + More
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2009 (10) TMI 990
... ... ... ... ..... be highly improbable that the accused had given the cheques towards the consideration the complainant had paid to the accused towards the sale of the shop, a shop which was not even in possession of the accused and which was being run by one Shroff. 17. This is an appeal against acquittal, and, as already stated, if from the evidence produced two views are equally possible, the Appellate Court will not reverse a Judgment of acquittal and convert an acquittal into conviction. In the case at hand the accused was able to, wit....... + More
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2009 (10) TMI 989
... ... ... ... ..... used has two options. He can either show that consideration and debt did not exist or that under the particular circumstances of the case the non existence or consideration and debt is so probable that a prudent man ought to suppose that no consideration and debt existed. To rebut the statutory presumption an accused is not expected to prove his defence beyond reasonable doubt as is expected of the complainant in a criminal trial. 13. Considering the facts of the case and in the absence of said Maria Alva for whose non exa....... + More
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2009 (10) TMI 988
... ... ... ... ..... eld in Ashok B. Pagui (2007) 5 AIR Bom R 560 (supra) that a complaint even by a director of a company was not maintainable without there being a resolution by the Board of Directors. Section 52(i) of the said Act only authorizes a Managing Director to sue or be sued i.e. to initiate or defend a civil action only. The cases at hand were clearly covered by the decisions of this Court in the case of Alka Toraskar (2007) 1 AIR Bom R 399 (supra), Ashok B. Pagui (2007 All MR (Cri.) 2238, Chico Ursula D'Souza (AIR 2004 SC 408....... + More
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2009 (10) TMI 987
... ... ... ... ..... employer due to changed circumstances. (d) As compassionate appointment is granted by carving out a special Scheme contrary to the normal mode of recruitment and when the employer or the government is at liberty to evolve a Scheme for granting such appointment from time to time, then the consideration for appointment has to be made in accordance with the Scheme or Policy that is in existence. (e) The decisions sundered in T. Swamy Dass (supra) and Heeralal Baria (supra) do not lay down the correct law and are hereby overru....... + More
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2009 (10) TMI 986
... ... ... ... ..... , Adv. For the Respondent Mr. Harish N. Salve, Sr. Adv., Mr. Sanjay R. Hegde,Adv., Mr. A. Rohan Singh, Adv., Mr. Ramesh Kr. Mishra, Adv., ORDER The special leave petition is dismissed.
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2009 (10) TMI 985
... ... ... ... ..... ituated in village known as Matoda, Taluka Sanand with population of less than ten thousand which also proves that this land is agricultural land and not a capital assets within the meaning of Section 2(14)(iii) of the Act. That apart, the land purchased and sold by the assessee has been proved to be an agricultural land and accordingly, the addition has rightly been deleted by the C IT(A) and we confirm the same. This issue of the Revenue s appeal is dismissed. Now coming to CO of the assessee in CO.121/Ahd/2009. 5. After....... + More
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2009 (10) TMI 984
... ... ... ... ..... ery type of assistance for their return and rehabilitation. The process for the rehabilitation in valley has been initiated in June 2008 after Govt. of India announced the package for their return. 8. The aforesaid affidavit makes it clear that the State Authorities have framed the rehabilitation scheme and for implementation of the same, it got the resources also. In such a fact situation no further action/direction is required. 9. In view of the above affidavit/undertaking given by the State and after hearing Mrs. Purnim....... + More
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2009 (10) TMI 983
... ... ... ... ..... the Sub-Divisional Officer to hold an enquiry, whether he is Watandar or not. The Scheme of Watan Abolition Act, 1958, does not empower the State Government to issue such direction. What is not provided under the statute ought not to have been exercised by the State Government. Therefore, the State Government had no power to direct the Sub-Divisional Officer to hold an inquiry to decide question of Watandar, notwithstanding the decree passed by a competent civil court which has been affirmed by the High Court in Regular Se....... + More
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2009 (10) TMI 982
... ... ... ... ..... to vitiate the order. The officials may be inexperienced and ill-equipped to live upto the challenges in the new jurisdiction to order preventive detention available under the KAAPA. Adequate training for and strict insistence of procedural mandates from those wielding such power have to be insisted by the Government if legislative goals are to be fully achieved. The Government must ensure that every representation by the detenu under Article 22(5) of the Constitution and Section 7(2) of the KAAPA is disposed of after real....... + More
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2009 (10) TMI 981
... ... ... ... ..... that once the financier had exercised the option of seizure of the vehicle, the postdated cheques obtained from the purchaser cannot be presented for encashment after the seizure. The owner has to take recourse to other legal remedies for recovery of the balance amount. If and when the vehicle is soled subsequently, the owner can recover the balance amount for adjusting the sale proceeds of the vehicle. Of course, in the post-seizure scenario, it may be open to the parties to agree upon a new schedule of payment or restruc....... + More
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2009 (10) TMI 980
... ... ... ... ..... undamental right or civil right cannot he curtailed only if a criminal case is pending against a person. 4. In totality of the facts and circumstances of the case and in view the ratio laid down in Naginder Singh Rana v. State of Punjab, 2004 (3) RCR(Cri) 912, the order declining permission to the petitioner to go abroad does not appear to he correct. Thus, the impugned order dated 12.10.2009 is set aside. The petitioner is permitted to go abroad (Dubai/Abu Dhabi) for 5-6 days on the condition that he shall furnish securit....... + More
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2009 (10) TMI 979
... ... ... ... ..... by him. We find that the Bangalore Benches, SMC in case of Shri S. Bangarappa (HUF) Vs DCIT in ITA No.135(B)/2003 wherein the addition made by the Assessing Officer after rejecting the Regd. Valuer report referred the matter to District Valuation Officer were held not justified. We also find that the Bangalore Bench in ITA No.858(B)/1994 in case of Shri B.N. Kalaksha Shanbhag (HUF) Vs ITO held that in regard to estimation of cost of construction in Karnataka, the Karnataka PWD rates are applicable. We also find that simila....... + More
