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Case Laws
Showing 41 to 60 of 587 Records
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2004 (4) TMI 625 - SUPREME COURT
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... ... ..... payable to the Society. The Society will make payment in accordance with law. The appellant herein filed a writ petition in question in the nature of mandamus commanding the respondent therein not to give effect to the letter dated 1.11.1988 issued by the Special Officer of the Society and to forbear from acting on the basis thereof and pursuant thereto. Thus it is seen that the subject matter of the writ petition is the order passed by the Special Officer in discharging of his statutory functions, the writ petition is maintainable in law. The Special Officer is appointed under the provisions of the Act and as such he is a statutory Officer and, therefore, he should be regarded as a public authority. Apart from that Art. 226 of the Constitution is not confined to issue of writ only to a public authority, the bar extends also to issue directions to any person. In our opinion, in a case where the Cooperative Society is under the control of a Special Officer, a writ would lie.
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2004 (4) TMI 624 - BOMBAY HIGH COURT
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... ... ..... toll should continue henceforth where the cost of construction and even cost of maintenance have already been recovered by the State Government several times over by way of toll on that bridge." A direction was, therefore, issued that "no toll shall be collected on the bridge henceforth". 22. In the present case, as is clear from the record that respondent No. 5 has not collected even "capital outlay" and admittedly the period is not over, respondent No. 5 cannot be legitimately prevented from collecting toll. The contention, therefore, has no force and deserves to be rejected. 23. For the foregoing reasons, we see no substance in any of the arguments advanced by the learned counsel for the petitioner. The petition deserves to be dismissed and is accordingly dismissed. In the facts and circumstances, however, there shall be no order as to costs. Parties to act on an ordinary copy of this judgment duly authenticated by the Associate/Private Secretary.
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2004 (4) TMI 623 - ALLAHABAD HIGH COURT
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... ... ..... . District Magistrate, Fatehpur decided on 24-9-2002 (reported in 2002 (2) All CJ 1520). ( 15. ) The doctrine of piercing or lifting of the veil of corporate personality marks a change in the attitude that the law had originally adopted towards the concept of the separate entity or personality of the Corporation as held by a Division Bench of this Court in Naresh Chander Gupta v. The District Magistrate Etah in Writ Petition No. 382 of 2003 decided on 13-3-2003. A large number of decisions of the Supreme Court on the point have been elaborately discussed in the aforesaid decision and hence we are not repeating the same. We fully agree with the reasoning in that decision. In the present case we find that Vishnu Bhagwan Agarwal is really controlling both the petitioner as well as in M/s. Nav Instalments. ( 16. ) Moreover , writ is a discretionary remedy and we are not inclined to exercise our discretion in this case under Article 226. Petition is dismissed. Petition dismissed.
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2004 (4) TMI 622 - COMPANY LAW BOARD, CHENNAI
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... ... ..... o the petitioners. Determination of the value of the company as a whole and the value of 44 per cent shares held by the petitioner could be done by an independent valuer. On the basis of the valuation report, the respondents could prepare two or three alternate packages of assets and properties to be given to the petitioners to the extent of 44 per cent of the value of the company, and the petitioners could have the liberty to chose one of the packages. Once the petitioners choose one of the packages, they will no longer be shareholders of the company and the company could reduce its share capital to the extent of 44 of the shares at the face value. This would complete the parting of ways between the two groups as far as this company is concerned. Accordingly we direct so. The parties will appear before us on 20-5-2004 at 2.30 p.m. to suggest a mutually acceptable valuer to determine the value of the company at which time further directions regarding valuation will be given.
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2004 (4) TMI 621 - SUPREME COURT
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... ... ..... erit in accordance with law and such exercise could only be for the limited purpose of treating the person(s) concerned "defaulters or not" for participating in the election process and not for foreclosing the right of the society to recover any amount as such, through the forums prescribed under the concerned Co-operative Societies Act and in accordance with law. It appears that respondents 1 to 3 have filed application before the Registrar of the Society on 27.8.2003 for referring the dispute to arbitration, which alone is the proper procedure to get their civil liability finally and effectively adjudicated. The High Court shall consider the desirability of adjudicating the issues raised in the writ petition in view of the recourse taken by respondents 1 to 3 (writ petitioners before the High Court) themselves before the Competent Authorities, availing already of their effective remedies. The appeal is accordingly disposed of. There shall be no order as to costs.
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2004 (4) TMI 620 - SUPREME COURT
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... ... ..... jurisdiction and indeed essential for him to decide the question incidentally. Only in a case where specific question of law touching upon the jurisdiction of the arbitrator was referred for determining his jurisdiction by the parties, then the finding of the arbitrator on the said question between the parties may be binding. 18. It is also trite that where the award contains reasons, the same may be interfered, inter alia, when it is based on a wrong proposition of law. However, when the view of the arbitrator is a plausible one, the Court would not normally interfere." Furthermore, as we do not find that there existed any material on records to show that the Arbitrator while making an award ignored any material documents, the impugned judgment cannot be sustained, which is set aside accordingly. In the result Civil Appeal No.6678 of 1999 filed by the contractor is, therefore, allowed and Civil Appeal No.1984 of 2000 filed by the Union of India is dismissed. No costs.
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2004 (4) TMI 619 - SUPREME COURT
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... ... ..... under the lease' within the meaning of Section 14(2)(ii)(a) of the Act. Shri Gourab Banerjee, the learned senior counsel for the appellant, submitted that all the relevant evidence and material are available on record and both the parties have adduced the necessary evidence. All that is needed to be done is its appreciation and to draw inferences. In such circumstances and keeping in view the period of time for which the proceedings have already remained pending, we deem it proper to remand the matter to the appellate authority for hearing and decision afresh. Accordingly, the appeals are allowed. The judgments of the High Court and the Appellate Authority are set aside. The case is remanded to the Appellate Authority to hear and decide the appeal afresh after hearing the parties and to record a finding on the availability of ground for eviction under Section 14(2) of H.P. Urban Rent Control Act, 1987 and then decide the appeal finally. The costs shall abide the result.
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2004 (4) TMI 618 - SUPREME COURT
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... ... ..... n it is shown that a false representation has been made knowingly, or without belief in its truth, or recklessly, without caring whether it be true or false. o p /o p A false statement, made through carelessness and without reasonable ground for believing it to be true, may be evidence of fraud but does not necessarily amount to fraud. Such a statement, if made in the honest belief that it is true, is not fraudulent and does not render the person making it liable to an action of deceit." o p /o p 13. In view of our findings afore-mentioned that the respondent was guilty of an act of fraud, in our opinion, the Central Administrative Tribunal as also the High Court committed a manifest error in setting aside the order of the appointing authority as also the appellate authority. o p /o p 14. For the reasons afore-mentioned, the impugned judgment cannot be sustained, which is, accordingly, set aside. o p /o p 15. The civil appeal is, accordingly, allowed. No costs. o p /o p
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2004 (4) TMI 617 - SUPREME COURT
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... ... ..... 4.2000 containing new Industrial Policy would not be made applicable to the allottees of plots in phase-I & II who are successful in fresh draw of lots to be held under the above directions. 7. The Administration of UTC shall complete the requisite formalities and carry out the directions made above in accordance with law within a period of four months from the date of this order and hand over possession of the plots to the successful allottees. 8. All applications seeking interventions, impleadment as parties and special leave petitions filed by parties, who were not parties before the High Court, are, hereby, rejected. As a result of the discussion aforesaid, the appeals and connected matters are disposed of by substituting/modifying above- mentioned directions for the directions contained in the impugned order of the High Court. Keeping in view the peculiar circumstances of the case, we make no order as to costs which shall be borne by the parties as incurred by them.
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2004 (4) TMI 616 - ALLAHABAD HIGH COURT
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... ... ..... 4 per cent". In the case of Sonic Electro Camp and another (supra) the same product though with different trade name nemely "Jet Mats" was under consideration before Supreme Court. In that case also the Certificate of Registration in favour of the appellant issued under Section 9 (3) of the Insecticides Act, 1968, the leaflet and the approved lable of the commodity in question, the formulation contents of the said commodity and the chemistry of the active ingredients was submitted. The Supreme Court did not accept the product in question to be insecticide. The Tribunal in the case in hand on the similar documents held "Good Wight Mats" to be insecticide. In view of authoritative pronouncement of Supreme Court on the parallel facts "Good Wight Mat" is not insecticide but is a Mosquito Repellant and it is liable to be taxed as unclassified item. 7. In the result revision is allowed. The order of the Tribunal is set aside, as indicated above.
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2004 (4) TMI 615 - SUPREME COURT
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... ... ..... gibility criteria are considered to be a prerequisite for giving effect to the statutory Regulations, the purported executive instructions would not be applicable. Once it is held that relying on the basis of the executive instructions in terms of Regulation 28(a), the Draftsmen who have been getting higher salary are given preference over the diploma-holder Junior Engineers, the eligibility criteria contained in the statutory Regulations would become otiose; the logical corollary thereof would be that the executive instructions would prevail over the statutory Regulations. Such a consequence would lead to an absurdity and in that view of the matter it must be held that the executive instructions cannot be given effect to. 7. For the aforesaid reason, we are of the view that the High Court fell in error in allowing the appeal of the respondents. 8. We, therefore, set aside the judgments and orders under challenge. The appeals are allowed. There shall be no order as to costs.
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2004 (4) TMI 614 - ITAT INDORE
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... ... ..... and there is no cause for immediate concern about its likely impact on industry. Eight years is period long enough for industry to adjust itself to the new dispensation and provide for depreciation accordingly." He also relied on Jt. CIT v. India Steamship Co. Ltd. (2003) 129 Taxman 158 (Cal.-Trib). 3. On the other hand, learned Departmental Representative supported the orders of lower authorities. 4. We have considered the rival submissions carefully. We find that Calcutta Bench of the Tribunal in India Steamship Co. Ltd.s case (supra) has held that in view of the clarification in Finance Ministers speech and CBDT Circular No. 672 dated 18-2-1998, the entire unabsorbed cumulative depreciation upto assessment year 1996-97 get merged in the pool of current depreciation for assessment year 1997-98 and such depreciation was available for the set off. Following the ratio of this decision, we decide the issue in favour of assessee. (sic) 5. In the result, appeal is allowed.
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2004 (4) TMI 613 - SUPREME COURT
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... ... ..... iod of 12 years, i.e., up to completing the period his title by prescription nec vi, nec clam, nec precario. Since the appellant's claim is founded on Section 53-A, it goes without saying that he admits by implication that he came into possession of land lawfully under the agreement and continued to remain in possession till date of the suit. Thereby the plea of adverse possession is not available to the appellant." As we have already found, Respondent obtained title under the provisions of Ancient Monuments Act. The element of Respondent's possession of the suit property to the exclusion of the Appellant with the animus to possess it is not specifically pleaded and proved. So are the aspects of earlier title of Appellant or the point of time of disposition. Consequently, the alternative plea of adverse possession by Respondent is unsustainable. High Court ought not have found the case in their favour on this ground. In the result, these appeals stand dismissed.
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2004 (4) TMI 612 - SC ORDER
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... ... ..... itions and annexures thereto. We find no merit therein. The review petitions are, accordingly, dismissed.
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2004 (4) TMI 611 - CESTAT NEW DELHI
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... ... ..... se of Dharamsi Morarjee Chemical Co. Ltd. (supra). The Tribunal has held as under "Either of the Rules could come in operation where the credit taken onthe inputs continues to exists in the hands of the assessee at the time of clearance of the final products, but where the credit is reversed by the assessee on its own, then neither the Rule will come into play. In other words, where in terms of the eligibility under Rule 57A the assessees take the credit but reverse it, neither Rule 57C nor Rule 57CC would have any application.... The allegation in the show cause notice is the liability cast on the assessee merely on the language of the Rule 57C and Rule 57CC when no unwarranted benefit had been taken by them at all. In confirming the demand, the Revenue would receive double benefit. On this ground, we find that the impugned order does not sustain." 5. Following the ratio of the said decision, we reject all the appeals filed by the Revenue. Pronounced in the Court.
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2004 (4) TMI 610 - SUPREME COURT
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... ... ..... t find any merit in the arguments advanced on behalf of the appellant. Before concluding, we may state that several judgments were cited by the learned counsel for the appellant on the question as to what constitutes material facts. It is not necessary to discuss the said judgments as the answer depends on the facts of each case. In all the judgments cited on behalf of the appellant, it has been held by this Court that material facts are primary facts disclosing cause of action and such facts have got to be pleaded and failure to do so shall result in rejection of election petition though defect in material particulars can be cured at a later stage by amendment. In the present case, we are concerned with the application of the above law to the facts of this case. Hence, it is not necessary for us to burden this judgment with various authorities cited on behalf of the appellant. In the result, this appeal fails and the same is dismissed accordingly, with no order as to costs.
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2004 (4) TMI 609 - SUPREME COURT
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... ... ..... n place. As to the deficiency of service on the part of the Railway administration, no such plea was raised before the State Commission. The Railway administration also did not raise any issue as to the maintainability of the complaint or jurisdiction of the State Commission to deal with the complaint. Even otherwise, under Section 3 of the Consumer Protection Act, 1986, the complaint could be entertained by the State Commission in the absence of any such plea taken by the Railway administration as to the jurisdiction to entertain the complaint. This being the position, in our view, the impugned order passed by the National Commission cannot be sustained. No good reason was given by the National Commission to upset the order passed by the State Commission, as already observed. Under the circumstances, the appeal is entitled to succeed. Accordingly, it is allowed and the impugned order is set aside. The respondent-Railways shall pay ₹ 5000 to the appellant towards cost.
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2004 (4) TMI 608 - SUPREME COURT
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... ... ..... be desirable and all the more so in this case, that police should inform the Court and seek formal permission to make further investigation when fresh facts come to light instead of being silent over the matter keeping in view only the need for an early trial since an effective trial for real or actual offences found during course of proper investigation is as much relevant, desirable and necessary as an expeditious disposal of the mater by the Courts. In view of the aforesaid position in law if there is necessity for further investigation the same can certainly be done as prescribed by law. The mere fact that there may be further delay in concluding the trial should not stand on the way of further investigation if that would help the Court in arriving at the truth and do real and substantial as well as effective justice. We make it clear that we have not expressed any final opinion on the merits of the case. The appeal is accordingly finally disposed of, on the above terms.
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2004 (4) TMI 606 - SUPREME COURT
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... ... ..... ed forthwith to the Registrar General of this Court and in any case before expiry of a period of six months from today. Copies of this judgment shall be circulated to the Registrar General, High Court of Patna and the Chief Secretary of the State of Bihar for being brought to the notice of all concerned. Non-compliance with the directions given herein may be treated as disobedience of the order of this Court liable to be dealt with accordingly. The appeals are dismissed. The appellants who are on bail shall forthwith surrender to their bail bonds and taken into custody to serve out the sentences as passed by the High Court of Patna. The Director General of Police, Bihar is directed to ensure compliance with this order by securing presence of all the appellants to serve out the sentences passed on them by the High Court. We place on record our appreciation for the invaluable assistance rendered to the Court by Ms. Meenakshi Arora, who appeared as Amicus Curiae at our request.
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2004 (4) TMI 605 - ALLAHABAD HIGH COURT
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... ... ..... to tax the person liable for the same. The goods were ordered to be released without security. This judgment has been followed in the case of M/s. Electronic Foremen (Construction), Agra v. Commissioner of Sales Tax, 1994 U.P.T.C. 189 and it has been held that Forms 31 and 32 can be given either by the person who had ordered for supply of the goods or by the person for whom the goods were being supplied because the purpose of Form 31 is simply to the department known that the goods arc being imported in side U. P. so that the department may ultimately fix tax liability on the party, who is ultimately liable to pay the tax. 9. Learned Standing Counsel could not point out as to how provision of Section 28-A of the Act have been violated by the applicant in question. 10. In the result the revision is allowed. The penalty proceeding under Section 15-A (1) (o) of the Act is set aside. The department is liable to return the security amount to the applicant in accordance with law.
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