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Showing 1 to 20 of 593 Records
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2003 (7) TMI 751 - MADRAS HIGH COURT
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... ... ..... the tenant unsuccessfully challenged the exemption granted by the Government, preferred a writ appeal and their lordships, on merits found that the Court cannot sit in judgment over the findings and the exercise of power under Section 29 as to the bona fide requirement. As rightly pointed out, the defendants have not challenged the order of exemption granted in the said Government Order. 18. For the above reasons, we hereby confirm the judgment and decree of the Court below insofar as it directs the defendants/appellants to vacate the shop portions from the suit premises and hand over vacant possession. The appeals preferred by the defendants, viz. A.S. Nos. 987 1010 of 1987 and Tr. A.S. Nos. 134 to 141 of 1989, 493, 494, 496 497 of 1996 and 250 of 2001 are dismissed with costs. The appeals preferred by the plaintiff, viz. A.S. No. 493 494 of 1989 and Tr. A.S. Nos. 235 to 249 of 2001 are dismissed, however in the circumstances, without costs. The connected C.M.Ps. are closed.
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2003 (7) TMI 750 - ANDHRA PRADESH HIGH COURT
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... ... ..... es and those goods have reached the State of Andhra Pradesh from outside the State and the goods so purchased were utilized for completing of such works contract. It is also recorded by the Tribunal that it amounts to inter-state transaction, but not in-transit transaction and as such the turnovers arising out of such sale would not be subjected to tax by the State of Andhra Pradesh under A.P. General Sales Tax Act. 5. In Builders Association of India Others v. Union of India Others (73 STC 370) the Supreme Court held that when inter-state sales are involved, such turnover shall not be subjected to tax by the respective States. Since there is a categorical finding recorded by the Tribunal to the effect that the sale involved is an inter-state sale, but not an in-transit sale, we are of the view, this finding of fact recorded by the Tribunal does not require any interference by this Court. Accordingly, we dismiss these T.R.Cs affirming the view taken by the Tribunal. No costs.
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2003 (7) TMI 749 - ALLAHABAD HIGH COURT
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... ... ..... re is no provision in the Cess Act for payment of interest on delayed payment of the cess, and, hence, in view of the aforesaid decision of the Supreme Court, we cannot direct realisation of interest. However, in view of Section 9(2) of the Act, we direct the respondent bank to consider imposition of penalty not exceeding 10 times of the arrears, if it so deems fit. 31. In view of the above observations regarding interest made in this judgment we recommend to the Central Government and State Governments to consider amending all taxing statutes (by a suitable Ordinance or Amending Act) to provide for payment of interest whenever there is delay in payment of taxes (for whatever reason). 32. Let the Registrar General of this Court send copies of this judgment to the Union Law and Finance Secretaries, New Delhi, as well as the Chief Secretary, Law and Finance Secretaries, U.P., forthwith. Copy of the judgment shall be given to the parties on payment of usual charges by 14.7.2003.
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2003 (7) TMI 748 - DELHI HIGH COURT
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... ... ..... ed himself, we deem it unnecessary to state the facts. We may, however, note that the reference pertains to the assessment year 1976-77 and the issue raised is as to whether the property bequeathed in favor of his son by late Shri. Acharaj Ram by Will dated 28-10-1963 was to be treated as their individual property or property belonging to their branch of undivided family. 3. As noticed above a similar controversy came up for consideration of this court in CIT v. Shambhu Ram Soni 1982 138 ITR 373(Delhi) and it was held that there was no indication of the intention of the said testator that the property shared by the two sons equally be taken by them as ancestral property in their hands. It was thus held that the property which came to the share of the assessed was to be treated as his personal property. In view of the said decision, the question is answered in the negative, i.e., in favor of the revenue and against the assessed. 4. The reference stands disposed of accordingly.
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2003 (7) TMI 747 - JHARKHAND HIGH COURT
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... ... ..... e petitioners to make representations against the imposition of penalty but that by itself does not enable the petitioners to claim that they are not liable to penalty for non-payment of tax in time or for the authority concerned to give reduction in the matter of penalty when the statute itself imposes it at prescribed rates. Therefore, nothing turns on the argument that on an earlier occasion, this Court gave an opportunity to the petitioners to make representations against the imposition of penalty on the basis that there was a discretion in that behalf in the concerned authority. On the scheme of the Taxation Act as understood in Ajit Singh's Case, we are satisfied that the demand for penalty in terms of the Schedule, which is part of Rule 4 of the Taxation Rules, is fully justified and it calls for no interference by this Court. 8. In the above view, we find no merit in these writ petitions. They are dismissed, but in the circumstances, without any order as to costs.
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2003 (7) TMI 746 - ANDHRA PRADESH HIGH COURT
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... ... ..... t and if any interlocutory orders were passed earlier, they would revive. In the case of a remand, it is as if the suit was never disposed of (subject to any adjudication which has become final, in the appellate judgment). The position could have been different if the appeal was disposed of once and for all and the suit was not remanded...." 45. From the above decisions, it can be seen that the Appellate Court is well within its competence to remand the matter to the trial Court for fresh consideration of some other issues. Hence, we feel that we are justified in calling for a report from the Trial Court on the issues specified above to pass final orders i.e., extent of the land for which the appellant is entitled to for the grant of patta under Section 11 of the Estates Abolition Act. 46. Post the case after receipt of the report from the Senior Civil Judge, Vizag for passing orders as regard to the extent of the land for which patta has to be granted to the appellants.
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2003 (7) TMI 745 - ANDHRA HIGH COURT
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... ... ..... be said that it covers invalid cheques also. Such an interpretation cannot be put on to it. It is for the Legislature to look at the lacuna found. The lower court has elaborately discussed and ultimately come to the conclusion that the complainant failed to establish the relevant ingredients that are to be established under Section 138 of the Act. The relevant ingredients that have to be established have already been mentioned by the Supreme Court in the decision in Kusum Ingots and Alloys Ltd. v. Pennar Peterson Securities Ltd. . If the facts are judged, I am of the considered view that the learned magistrate has rightly come to the conclusion that the ingredients under Section 138 of the Act are not established. In that view of the matter, there is no perversity in the judgment under appeal. The judgment rendered by the learned magistrate in C. C. No. 858 of 1997 is liable to be confirmed and it is, accordingly, confirmed. 10. The criminal appeal is, accordingly, dismissed.
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2003 (7) TMI 744 - SUPREME COURT
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... ... ..... s said that "the contention of the petitioner that a breach of these directions would render the action of the CBI void since the directions are to be rigidly complied with is equally misconceived." It is further said that "even the rigid compliance with these directions cannot go beyond the CVC over-viewing CBI's working and the CBI's reporting to the CVC." 34. The High Court having arriving at the aforesaid findings, the only result which could logically follow was to dismiss the petition. There was absolutely no occasion for allowing the same and quashing the cognizance and further proceedings in the case. 35. In view of the discussion made above the appeals are allowed and the judgment and order dated 10.6.2002 of the High Court is set aside. The learned Special Judge shall proceed with the trial of the case. While framing the charge he shall carefully scrutinise the material on record and other circumstances of the case in accordance with law.
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2003 (7) TMI 743 - ITAT DELHI
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... ... ..... . 92 Taxman 86 30. The DR, on the other hand, has submitted that in tax audit report a sum of Rs. 12,76,373 was shown as entertainment expenses and the assessee itself has claimed the expenditure at 35% of the employees participation. In the light of categorical statement of the assessee, 100% expenditure cannot be treated as incurred on seminars conducted for the assessee's employees only. 31. On careful perusal of the record in the light of rival submissions, we find that the assessee itself has claimed 35% participation of its employees in all these seminars. On a careful perusal of the break-up of the expenses and material available on record, we find that the CIT(A) has already given proper directions to the AO to allow 35% of such expenditure on account of employee's participation. Since the CIT(A) has properly adjudicated the impugned issue and we do not find any infirmity therein, we use Id his order. 32. In the result, the appeal of the assessee is dismissed.
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2003 (7) TMI 742 - KARNATAKA HIGH COURT
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... ... ..... . On careful perusal of the material on record, the learned Magistrate appears to have not bestowed his attention in carefully going through the complaint. There has been a specific mention of the death of the husband of the accused even as on the date of presentation of the complaint. From this, it is also clear that the order impugned under the revision petitions are illegal an improper and the same has resulted in mis-carriage of justice. By settled principle of law, it is clear that the revisional powers of this Court are not only limited in its scope but also discretionary. In view of the facts and circumstances of the case, it would meet the ends of justice if this Court were to interfere with the orders impugned and set at naught the mis-carriage of justice. 14. For the fore going reasons both these revision petitions stand allowed and the order impugned are hereby set aside. Consequently, the proceedings against the revision petitioner in both the cases stand quashed.
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2003 (7) TMI 741 - SUPREME COURT
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... ... ..... laim rights on a par with the other group vis-a-vis an alleged discrimination. No material was placed before the High Court as to the nature of the duties of either categories and it is not possible to hold that the principle of "equal pay for equal work" is an abstract one. 13. "Equal pay for equal work" is a concept which requires for its applicability complete and wholesale identity between a group of employees claiming identical pay scales and the other group of employees who have already earned such pay scales. The problem about equal pay cannot always be translated into a mathematical formula. 14. Judged in the background of aforesaid legal principles, the impugned judgment of the High court is clearly indefensible and the same is set aside. However, the appellant-State has to ensure that minimum wages are prescribed for such workers and the same is paid to them. The appeal is allowed to the extent indicated above. There will be no order as to costs.
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2003 (7) TMI 740 - MADRAS HIGH COURT
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... ... ..... boundaries to certain properties, Ganapathi Ammal's name is mentioned, as the owner of the suit property. On that basis, it was contended that title of Ganapathi Ammal was recognized including by Arumugham and therefore, they should be estopped from claiming title in themselves, on the principles of attestation. There is no evidence worthy of mentioning, that Ramalinga Achari or others attested the documents, knowing its contents or the recitals were shown to them. The position being so, it may not be possible for this Court, to say that by attestation or otherwise, the first defendant or his predecessors in interest were prevented from claiming title to the suit property, that too, by adverse possession. In this view of matter, this argument should be negatived. Hence, these points are answered accordingly. The result, therefore is, the appeal is dismissed. But under the facts and circumstances of the case, directing the parties to bear their respective costs throughout.
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2003 (7) TMI 739 - SUPREME COURT
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... ... ..... ook after, we think that imposition of fine would meet the ends of justice. Hence a fine of ₹ 50,000/- is imposed upon her, in default three months simple imprisonment. It is also ordered that her passport would be seized for a period of five years. For respondent no.1 considering the fact that she is well educated, serving in prestigious institution, namely, the World Bank and her totally defiant attitude, we do not think that this would be a fit case for taking a lenient view and not imposing sentence of imprisonment. Even though she does not deserve mercy because of her motivated behaviour yet we impose only three months simple imprisonment and a fine of ₹ 50,000/- and in default of payment of fine, she shall further undergo simple imprisonment for one month. Fine to be paid within one month. Respondent - Union of India is directed to take appropriate steps to ensure compliance of this order qua respondent No.1. Contempt Petition stands disposed of accordingly.
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2003 (7) TMI 738 - SC ORDER
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... ... ..... eals are admitted. Tag with C.A. No. 4048/2001 and C.A. No. 6604/2001.
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2003 (7) TMI 737 - RAJASTHAN HIGH COURT
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... ... ..... -1 contains the admission of defendant about the payment having been remitted by him against amount due to the plaintiff under mortgage, the receipt of which is admitted by the plaintiff, the (finding of the learned single Judge that the plaintiff has failed to prove the payment as. alleged by him also cannot be sustained. The admission of the defendant in Ex.-1 is sufficient to prove the payment in part also, in that event, the admission remains unexplained. In the light of the admission, the non-production of the account books ;or other evidence about the encashment of said draft referred to in Ex.-1 is of little consequence. 36. In view of our aforesaid discussion, the judgment of the learned single Judge which Is solely founded on the finding oh Issue No. 2 cannot be sustained. 37. Accordingly, the appeal is allowed. The judgment and decree under appeal is set aside and the judgment and decree of the trial Court is restored. The respondents shall pay the costs throughout.
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2003 (7) TMI 736 - CESTAT, CHENNAI
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... ... ..... mpugned orders are set aside and the matter remanded to the Commissioner of Customs (Sea) Chennai for de novo adjudication. Appellants should be given full opportunity to get the experts re-examined and for re-evaluation of the same in the presence of departmental officials. The Commissioner shall also involve himself in getting the expert opinion from the department of Metallurgical Engineering, IIT Chennai and M/s. S.G.S. India Pvt. Ltd as well as from M/s. Intertek Testing Service' in order to know as to whether the item is of prime quality or seconds. Appellants shall also be furnished with a copy of NML report obtained subsequently and also appellants be given permission to cross examine the experts of M/s. NML. The Commissioner shall give a fair opportunity to satisfy the principles of natural justice and pass a detailed speaking order on merits. Thus, the impugned orders are set aside and matter remanded for de novo consideration. The appeals are allowed by remand.
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2003 (7) TMI 735 - SC ORDER
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... ... ..... P paper books. Parties to file additional documents, if any, within ten weeks. Original record need not be called for.
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2003 (7) TMI 734 - KARNATAKA HIGH COURT
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... ... ..... wer under Section 8. The case on hand rests on an altogether different footing. Herein, there is no dispute about the existence of the arbitration proceedings. The real dispute herein is whether the petitioner who had waived his right by taking the stand that the matter is not arbitrable can be permitted in law to turn around and regain the very same right merely on the ground that the conditions stipulated under Section 8 are all satisfied. The stand taken by the petitioner-defendant in the first place while replying to the notice of the respondent-plaintiff disputing the application of the arbitration Act to the dispute between them tantamounts to the waiving of the right to settle the dispute in an arbitration proceeding and a right once waived cannot be allowed to be reclaimed if it would work hardship against the other party. The order passed by the Court-below on I.A. No. 2, therefore, does not call for any interference. The revision petition is, accordingly, dismissed.
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2003 (7) TMI 733 - SUPREME COURT
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... ... ..... company itself is dying, the Government has discretion not to grant enhanced pay scales or dearness allowances and for the same reason Direction No. (i) cannot be implemented. 20. Since this Court has already decided the very issue in question and the petitioners have opted for the VRS nothing survives in this petition and the same is liable to be dismissed. The petitioners having applied for VRS it is not open to them to contend that they are entitled to pay revision. 21. It is also pertinent to notice that one of the units of the company, namely, IDPL Kamgar Union, Rishikesh filed a special leave petition No. 23361 of 1994 challenging the orders of the BIFR dated 10.02.1994 and of AAIFR dated 18.07.1994 and claimed the deferred facilities, the special leave petition was dismissed by this Court vide its judgment dated 07.01.1995. 22. For the foregoing reasons, we see no merit in the writ petition. We, therefore, dismiss the same. However, there will be no order as to costs.
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2003 (7) TMI 732 - SUPREME COURT
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... ... ..... the records alleging that they were not available which led to drawing adverse inference against them. It is not possible for us to hold that such concurrent findings recorded by the Labour Court and the High Court that the workmen were to be treated as the employees of the appellant are either perverse or based on no evidence or untenable at all. From the impugned order, it also does not appear that any contention was urged before the High Court that the respondents-workmen did not net-work for more than 240 days in 12 calendar months. Be that as it may, in view of the finding of fact recorded by the Labour Court as affirmed by the High Court that the respondents-workmen worked for more than 240 days in 12 calendar months, we do not find any good reason to take a different view. Thus, we find no merit in any of the submissions made on behalf of the appellant. Consequently, these appeals are liable to be dismissed. Accordingly, they stand dismissed with no order as to costs.
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