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2009 (11) TMI 1031
... ... ... ... ..... as raw materials, which are then converted into gas through a unique process. Both the raw materials and the end products have different quality and different characteristics. The mechanized process by which the liquid is converted into gas includes compression at high pressure, removal of impurities using vaporizer and also of giving heat treatment. 13. Thus, looking to the nature of process undertaken by the petitioner, in my opinion the petitioner unit is a manufacturing unit within the definition of the Act. Therefore,....... + More
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2009 (11) TMI 1030
... ... ... ... ..... e are only those documents that can legally be on record and other documents cannot be on record of the suit even if found amongst the papers on record. In the present case, evidence is still underway and the stage for sifting documents has not reached. In view of conclusion reached above, the document Ex.PW1/D1 is legally on record till this stage. 15. I answer the questions framed above accordingly. This petition succeeds and is allowed. The petitioner/defendant was entitled to put the document in cross examination of th....... + More
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2009 (11) TMI 1029
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... ... ..... l for the appellant. Delay condoned. The civil appeal is dismissed.
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2009 (11) TMI 1028
... ... ... ... ..... ee s counsel on this issue. Regarding the other arguments of the assessee s counsel that the money borrowed from his wife and there was only technical and venial breach. The transaction between husband and wife cannot be constitute as a loan transaction, law does not take into account trivialities. In respect of the loan taken from the wife, the said borrowing carries no interest and no condition regarding the repayment. It was taken on account of urgent business commitment. It cannot be construed to be a transaction borro....... + More
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2009 (11) TMI 1027
... ... ... ... ..... Essential Commodities Act, 1955, are quashed. Consequently, the order dated 11.3.2009 summoning them to answer the charges is also quashed. 33. As this Court by its order dated 11.6.2009 in Crl.P No. 7354/2009 has set aside the impugned order against the principal offender M/s. Shree Renuka Sugars Limited (accused No. 1) and has remanded the matter to the Trial Court for reconsideration, the impugned order in CC No. 309/2009 (PCR No. 4/2009) in so far as it relates to petitioners 1 and 2 (accused Nos. 2 and 3) is also set ....... + More
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2009 (11) TMI 1026
... ... ... ... ..... P1 cannot be treated as acknowledgment under Section 18 of the Limitation Act, since the acknowledgment should be before the period of limitation is over and that it should be in writing. Thus, it cannot be said that the appellant has been able to prove that Ex. P1 was in relation to a legally enforceable debt or liability in law as the same was admittedly issued after more than three years of the advancement of the alleged amount as loan. So, if the matter is viewed in the background of the observations rendered in re Ash....... + More
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2009 (11) TMI 1025
... ... ... ... ..... perty cannot be considered to be either of her husband or of anyone else after 31 years of execution of the title deed in her favour. 10. The present suit is a gross misuse of the judicial process and is liable to be dismissed with exemplary costs. The suit seems to have been filed with a mala fide design of depriving defendant No. 4 of his right to get the specific performance of the agreement entered by defendant No. 1 with defendant No. 4. I consider the suit should be dismissed with heavy costs so that Courts are not u....... + More
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2009 (11) TMI 1024
... ... ... ... ..... the Respondent Mr. Mihir Joshi, Sr. Adv., Mr. Vijay Nair, Adv., Ms. V.D. Khanna, Adv. for M/s. I.M. Nanavati Associates, Advs. ORDER Heard learned counsel on both sides. The special leave petition is dismissed.
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2009 (11) TMI 1023
... ... ... ... ..... on behalf of the landlady are not correct, it can be rebutted on the basis of the affidavit in rebuttal. There was no occasion to cross-examine and the provisions of Code of Civil Procedure are not strictly applicable. Therefore, it is unnecessary to the Court to allow the application for cross-examination. If the Petitioner is of the opinion that the contents are incorrect and false, the Petitioner on the basis of the relevant document to be filed before the Prescribed Authority can prove regarding the false statement and....... + More
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2009 (11) TMI 1022
... ... ... ... ..... hers and CWP No. 3673 of 1983 titled as Charan Singh and others v. State of Haryana and others . Therefore, the order of stay of dispossession is no longer in subsistence. The authorities, who have to lay the pipe and connect the sewerage pipe of the area with the main sewage treatment plant, can immediately proceed ahead, as the hurdle perceived by them stands removed. We direct HUDA to take all effective adequate steps to redress the grievance of the petitioners. With these observations, present writ petition stands disp....... + More
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2009 (11) TMI 1021
Negotiable Instrument Act - offence punishable u/s 138 - Whether the Courts below have acted legally in declining to refer the cheque to an expert for examination? - Petitioner said cheque in question be referred for an examination by an expert contending that he had issued a blank cheque and a bond paper to the complainant, who has written thereon the amount etc. according to his choice and the writings in the cheque and the bond are not in his handwriting - HELD THAT:- The reason which has weighed with the Magistrate to dismiss the applicati....... + More
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2009 (11) TMI 1020
... ... ... ... ..... the original sale price on which they have in fact collected sales tax and remitted the same. The present attempt to get refund of tax paid based on the discount allowed through credit notes in our view is not tenable and is not permissible under the Act. For the forgoing reasons, we confirm the judgment of the learned Single Judge upholding disallowance and demand of tax on discount given after sales through credit notes. However, since the Legislature itself has felt that discount provision calls for clarification, we fe....... + More
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2009 (11) TMI 1019
... ... ... ... ..... anything regarding corrections and over-writings in Form 26, are neither factually nor legally sound. 16. We are of the opinion that in the light of the afore-noted factual scenario and the fact that findings of the Election Tribunal on issues No.1 and 2 were in favour of the appellant, except for a bald plea that some irregularities and illegalities had been committed in counting, there was no material on record on the basis whereof the Election Tribunal could have arrived at a positive finding that a case to order re-cou....... + More
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2009 (11) TMI 1018
... ... ... ... ..... h the Court than to send him to jail for serving sentence. 27. In this background keeping in view the role ascribed to the present appellant, the fact that he is a first offender having no criminal antecedents, he had in the intervening period of two decades proved that he has reformed himself as he has educated himself and become a lawyer and is practicing at the bar as on date; he already having remained in custody for about seven months, this would be a fit case for exercising powers for the grant of the benefit of prob....... + More
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2009 (11) TMI 1017
... ... ... ... ..... drafting necessary application in the appeal. No mention as to the name of the learned panelled counsel is to be found in the application. Then, it is said that on February 24, 2009, the learned counsel is alleged to have returned the papers without drafting necessary application on his personal ground. These allegations are vague, devoid of any particulars. There is no document to show when these papers were handed over to the learned counsel, nor any document is there to show that the learned counsel returned the papers........ + More
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2009 (11) TMI 1016
... ... ... ... ..... s that if the appellants ensure that the illegal sale deeds executed by them are got cancelled and the amounts refunded and settled with the purchasers resulting in closing the litigations filed by the purchasers, then though the appellants are guilty of contempt, they may not undergo sentence of fifteen (15) days imprisonment but that punishment would be substituted with a fine of ₹ 2,000.00 each. The sentence of imprisonment, thus, stand suspended for a period of three (3) months to facilitate the appellants to red....... + More
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2009 (11) TMI 1015
... ... ... ... ..... ERPRISES reported in 266 ITA 356 (KAR) this Court has on the very same issue considered the point now canvassed by the learned counsel for the appellant had held that amounts paid towards fine/penalty for getting the construction regularised would come within the mischief of explanation to Section 37 (1) of the Act. The learned counsel for appellant has been unable to demonstrate as to how the said decision is inapplicable to the facts of the case. Hence, we do not see any ground to take a different view from the view take....... + More
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2009 (11) TMI 1014
... ... ... ... ..... imitation and same was rightly negatived by lower Appellate Court. 22.Plaintiff has established his title by Ex.A1 to A3 and has proved the lease arrangement with the defendant and that defendant has committed default in payment of paguthy. In a catena of decisions, Supreme Court has held that as general rule, where the findings of the Courts below based on evidence and when the Courts below recorded concurrent findings of fact, High Court will not normally interfere with the concurrent findings of the Courts below exercis....... + More
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2009 (11) TMI 1013
Dishonour of Cheque - insufficient funds - compounding of offence - cheques returned unpaid with remark exceeding of arrangements'' - Petitioner has prayed to review and recall orderpassed by this Court dismissing SLP - Amount payable by the petitioner to the original complainant, i.e. the respondent herein, is already paid pursuant to the compromise between the parties and the petitioner be permitted to compound the offence. HELD THAT:- Having regard to the salutary provisions of Section 147 of NI Act r/w Section 320 of the CrPC, this....... + More
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2009 (11) TMI 1012
... ... ... ... ..... . In the aforesaid decision, the court has passed an order that the Income Tax Appellate Tribunal has disposed of the appeal of the assessee without considering the amended provision to the Finance Act, 2002. Therefore, in the aforesaid case, by setting aside the order of the Income Tax Appellate Tribunal, we are remanding the matter to the tribunal for fresh consideration. 3. In the circumstances, following the decision in ITA 146/2002, we allow this appeal without considering the questions of law and remand the matter to....... + More
