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Showing 21 to 40 of 6337 Records
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2003 (12) TMI 665 - SUPREME COURT
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... ... ..... 28.7.1999, the respondents had to deposit the first installment on or before 1.11.1999 and the last installment by 1.8.2001, but they have not deposited or paid even a single penny. In these circumstances, we are of the opinion that there is no occasion for showing any leniency in the matter of punishment. 17. We accordingly hold that the respondents have committed contempt of Court for which they are sentenced to undergo four months imprisonment It is, however, directed that after they have undergone 15 days imprisonment, they shall be released on short term bail for a period of three months on their furnishing bail bonds, etc., to the satisfaction of the Registrar, Bombay High Court. If during this period of three months, they deposit the entire amount in terms of the consent decree dated 28.7.1999, the sentence of four months imprisonment imposed upon them shall be reduced to the period already undergone, failing which they will undergo the balance period of imprisonment.
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2003 (12) TMI 664 - BOMBAY HIGH COURT
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... ... ..... l benefits from time to time. However, the decision in Punjab Traders is of no much help to the respondents in this case. Since the action is not sought to be justified on the grounds extraneous to the impugned Notifications or impugned notice, the decision in Mohinder Singh Gill's case is also of no help in the matter to the petitioners. 26. The fall out of the above discussion is that the first question stands answered in the affirmative. As regards the second question, considering the impugned Notifications being clarificatory in nature, the question of declaring the impugned Notifications being bad in law does not arise. The grievance of the petitioners regarding refusal of the benefit also does not merit any consideration in the facts and circumstances of the case. In the facts and circumstances of the case, the action of seizure of books cannot be found fault with. The petition, therefore, fails and is hereby dismissed. Rule is discharged with no order as to costs.
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2003 (12) TMI 663 - KARNATAKA HIGH COURT
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... ... ..... eleased, it is not possible to take the view that such payment was made by way of fees as contended by Sri Seshachala. The language employed in the Rule makes it explicit that the amount required to be paid to get the bottled arrack released for sale without labels is by way of cost of labels to the Government. When the language in the Rule in explicit terms provide that the amount required to be paid towards the cost of labels and the Rule also impose an obligation on the licensee to get the labels affixed at his cost in the presence of the Warehouse Officer, it will not be correct to consider that the amount paid is not as a cost towards the value of labels, but as a fee. Therefore, the third submission of Sri M.V. Seshachala is also liable to be rejected. 11. Therefore, in the light of the discussion made above, we are of the view that there is no merit in this appeal and the same is liable to be rejected. Accordingly it is rejected. However, no order is made as to costs.
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2003 (12) TMI 662 - SC ORDER
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... ... ..... n of the Tribunal. The civil appeal is accordingly dismissed. There shall be no order as to costs.
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2003 (12) TMI 661 - DELHI HIGH COURT
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... ... ..... rs and Manufactures v. Basi Equipment Corporation , Mrs. Raj Duggal v. Ramesh Kumar Bansal, and Firm New Afghan Co. v. Firm Sadhu Singh Thakar Singh . 19. Applying the judicial principles, as enunciated into the facts of the present case and considering the nature of pleas and objections on maintainability, it is at best a case where defendants are to be permitted to establish a defense on the basis of damages and losses suffered on account of delayed or damaged supplies which has to be on terms. 20. Keeping in mind the facts and pleas as disclosed above, the order which commends to the Court is to direct the defendant to deposit, within four weeks, the acknowledged principal sum of ₹ 29,09,052/- as a condition precedent for grant of leave to contest, in case, the defendant fails to deposit the amount, as aforesaid, the application for leave to contest shall stand dismissed and suit decreed, as prayed, 21. IA No. 2294/02, accordingly, stands disposed of in above terms.
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2003 (12) TMI 660 - COMPANY LAW BOARD PRINCIAL BENCH, NEW DELHI
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... ... ..... investment of ₹ 4 lakhs is returned to him. Accordingly, I direct the petitioners/the company to purchase his shares at par with 6 simple interest per annum from July 2000, till the consideration for the shares is paid to him. The consideration for the shares should be paid by a demand draft drawn in the name of the 1st respondent by 31st December 2003. In case the company purchases the shares, it is authorized to reduce the capital of the company to the extent of the paid up value of the shares. In case the petitioners purchase the shares, the company is authorized to rectify the Register of Members by deleting the name of the 1st respondent there from and entering the names of the petitioners purchasing the shares. In case, share certificates in respect of these shares have been issued, the same shall be cancelled and fresh share certificates will be issued by the company in the name of the purchasers of the shares. 10. The petition is disposed of in the above terms.
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2003 (12) TMI 658 - SUPREME COURT
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... ... ..... rred to hereinbefore, it was expected that the Appellant should have followed the said principle. 7. We are, thus, of the opinion that the respondent herein is at least entitled to grant of two higher grades, one upon expiry of the period of 12 years from the date of his joining of the service and the other upon expiry of 24 years thereof. 8. The learned counsel appearing for the appellant, is, however, correct in his submission that the High Court in exercise of its jurisdiction under Article 226 of the Constitution of India could have issued a writ of or, in the nature of Mandamus directing the appellant herein to grant a scale of pay which would be equivalent to Grade II or Grade I of the Judicial Service of the State. 9. For the reasons aforementioned, we direct that the respondent herein be paid two promotions in the next higher scale of pay upon his completion of 12 years and 24 years in service. This appeal is disposed of with the aforementioned directions. No. costs.
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2003 (12) TMI 657 - SUPREME COURT
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... ... ..... not have been exercised to suit the needs of an individual case as has been contended by the learned senior counsel for the appellants. It may be noted that the learned senior counsel for the respondent pointed out during the course of hearing that the amended bye-laws were more beneficial to the appellants as there was number of exemptions to be taken into account while calculating the FAR, namely, storage on all floors, balcony, guard-door, lobby, terrace garden, service floor, AC plant room, locker, dark room, PBX room, guard room, power house, lift room and the lift well. Under the amended bye-laws of 1996 the appellants would get more covered area thus causing no prejudice to them. This has been strongly refuted by the counsel for the appellants. We need not go into this disputed question as it is of no consequence to the points already decided. For the reasons stated above, we do not find any merit in these appeals and the same are dismissed with no order as to costs.
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2003 (12) TMI 656 - SUPREME COURT
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... ... ..... ance of the requirement of Sections 55 and 57, we find the trial Court has referred to the evidence of the witnesses and held that articles were kept in Malkhana in safe custody and were sent for chemical examination after necessary orders by the Magistrate and, therefore, the requirement of Section 55 were complied with. Section 57 relates to reporting of arrest and seizure to immediate superior officer. The evidence shows that same has been done. We find no infirmity in the conclusions of the trial Court and the High court regarding compliance of Sections 55 and 57 to warrant interference. 17. Learned counsel for the appellant residually submitted that the accused have suffered about 2 years and 9 months of custodial sentence, and, therefore, sentence should be altered to the sentence undergone. We find no substance in the plea looking to the gravity of the offence committed and large quantity of contraband articles seized. The appeal is without any merit and is dismissed.
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2003 (12) TMI 655 - SUPREME COURT
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... ... ..... was reduced to 6 in exercise of its power under Article 142 of the Constitution of India. CONCLUSION 58. In the facts and circumstances of this case, we are of the opinion that grant of 9 interest shall meet the ends of justice. We, therefore, while dismissing the appeals direct that in stead and place of 18 interest, the appellant shall be liable to pay interest 9 per annum. The amount payable to the respondents must be paid within a period of six weeks from this date together with interest failing which the respondents would be entitled to claim 18 interest on the expiry of the said period till actual payment is made. 59. We, keeping in view the facts and circumstances of the case, also direct that the application for conversion filed by the respondents herein should be disposed of expeditiously. Keeping in view the conduct of the appellant herein, we think that they should bear the costs of the respondents. Counsel's fee is assessed at ₹ 25,000/- in each appeal.
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2003 (12) TMI 654 - CESTAT MUMBAI
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... ... ..... for retrieving the metal for further production. It is, therefore, being contended that recycling of the scrap is essentially captive consumption. 7. We find merit in the appellant’s case. Exemption under Notification No. 1/93 is for goods manufactured and sold by a small-scale unit. Goods manufactured by the appellant-manufacturer are various parts liable to central excise duty under Chapters 74, 83, 84, 87 etc. The appellant is not engaged in the manufacture of waste and scrap. They merely arise in the manufacture of the parts. Waste and scrap cannot be called specified goods manufactured by the appellant. That being the case, the value of waste and scrap cannot find a place while computing aggregate value of the specified goods produced and cleared by the appellants. That also goes against the object and purpose of the notification. 8. In the view we have taken above, the appeal succeeds and is allowed with consequential relief, if any, to the appellants.
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2003 (12) TMI 653 - BOMBAY HIGH COURT
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... ... ..... e query raised by the learned Single Judge to the effect that restaurants where cabaret dances are held and where entry is restricted by purchase of tickets would also come within the purview of the term "public places" as contemplated under Section 294 of the Indian Penal Code. 13. To sum up, we are of the considered view that, (i) cabaret dances where indecent and obscene act per se is involved, would not attract the provision of Section 294 of the Indian Penal Code without fulfilment of its essential ingredients i.e. Evidence pertaining to "annoyance to others' and (ii) the hotels like the one where cabaret dances are performed and entry is restricted by purchase of the tickets, would still be the public places within the meaning of Section 294 of the Indian Penal Code. With these observations, we return the reference to the learned Single Judge to deal with it according to law. Office is directed to place the proceeding before the learned Single Judge.
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2003 (12) TMI 652 - DELHI HIGH COURT
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... ... ..... ed during the pendency of the complaint, it amounts to compounding the offence resulting in acquittal as he has with open eyes entered into the agreement and accepted the cheques. Any stipulation like clause 8 in the agreement has no legal value being against the very provision of Section 138 of the Act which makes the drawer liable for penal proceedings in respect of every such cheque which is dishonored but does not encompass the original cheque in lieu of which several cheques are issued and accepted. Every such cheque, if dishonored, shall make the drawer liable for penal proceedings as envisaged u/s 138 of the N.I. Act. 12. In view of the foregoing reasons, the petition is allowed, the complaint filed by the respondent under Section 138 of the Act for cheque of Rs. One core and the proceedings arising there from stand quashed whereas the subsequent complaints filed by the respondent arising out of as many as seven cheques shall continue being independently maintainable.
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2003 (12) TMI 651 - SUPREME COURT
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... ... ..... sy. Since we are taking a view to remit the case to the High Court, we do not wish to express one way or the other on the merits of the respective contentions urged by the parties. In this view of the matter, we set aside the impugned judgment, remit the writ petitions to the High Court for disposal afresh in accordance with law and on merits dealing with the contentions raised by either side. Having regard to the controversy involved and that the matters are pending for quite some time, we request the High Court to dispose of the writ petitions within a period of three months from the date of receipt of the copy of this order. ( 5. ) The interim order passed by this Court on 20-1-1998 shall continue to operate till the disposal of the writ petitions by the High Court. ( 6. ) Liberty is granted to both the parties to file additional affidavits and documents, if any, before the High Court. ( 7. ) The civil appeals are, accordingly, allowed in the above terms. ( 8. ) No costs.
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2003 (12) TMI 650 - SUPREME COURT
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... ... ..... he final report. It depends on facts and circumstances of each case. There can and has to be an independent examination and application of mind by the judicial officer. On examination of facts, the judge has to decide to accept or not to accept the conclusion of the police that there is no material to prove the charge. The decision of the judge, at this stage, is of course prima facie. The High Court has concluded that in view of the final report, the charge-sheet on the basis of which cognizance was taken lost its force. That is not the correct approach. Before parting, we may clarify that the observations made by us are only for the purpose of considering the validity of the order framing charge and will have no effect on the case to be tried by the Special Judge. For the reasons aforesaid, we allow these appeals, set aside the impugned Judgement of the High Court and restore that of the Special Judge, Vigilance, Bhubaneshwar. The trial will proceed in accordance with law.
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2003 (12) TMI 649 - CALCUTTA HIGH COURT
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... ... ..... nt of the amount of tax deducted at source for the purpose of the income-tax payable under the Voluntary Disclosure Scheme. The decision of the Income Tax Officer and the Board of Direct Taxes rejecting the petitioner's prayer for adjustment of the aforesaid amount are set aside. The Authorities are directed to give credit of and adjust the said amount of ₹ 65,989.32 against the income-tax payable under the Disclosure Scheme under the Voluntary Disclosure Act, 1976 and to reconsider whether the petitioner was otherwise entitled to get benefit of the said scheme. If the concerned authorities find that the petitioner was/is otherwise entitled to get benefit of the Voluntary Disclosure Scheme all the assessment proceedings for the assessment years covered under the Voluntary Disclosure Scheme would be deemed to have been dropped and the assessments orders in those proceedings withdrawn. 12. The rule is made absolute to the extent indicated above. No order as to costs.
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2003 (12) TMI 648 - SUPREME COURT
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... ... ..... exercised objectively, rationally, intelligibly, fairly and non- arbitrarily. So far as the grievance of Mr. Bhat to the effect that the appellant had not been given an opportunity of being heard is concerned, suffice it to point out that we have ourselves heard the learned counsel at great length. Furthermore, the order impugned in the writ petition was passed in favour of the respondent No. 7 who was present in the Court. Furthermore, even the then authorities of the respondent No. 3 also supported the orders impugned in the writ applications. The appellants herein were given notice but despite knowledge of the pendency of the writ petition, chose not to appear before the High Court despite the same. We, therefore, are of the opinion that as substan ial justice has been done, it is not a fit case where this Court should exercise its discretionary jurisdiction under Article 136 of the Constitution of India. This appeal is, therefore, dismissed without any order as to costs.
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2003 (12) TMI 647 - CESTAT CHENNAI
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... ... ..... ey have examined these machines and given the opinion and report. Therefore, the conclusive report given by the SGS Pvt. Ltd., cannot be brushed aside lightly. The opinion and the clarification given by the supplier, which is extracted clearly indicates that the dye machine is a most important function of a dyeing machine and includes reserve tank, chemical tank, dyeing tank, machine main circulation pump, unloading wheel, dosing pumps, complete controls and all other accessories. We have seen the catalogue also and satisfied ourselves that the notification in question satisfy all the requirements of the terms of the invoices and, therefore, the appellants claiming the benefit of the same is required to be accepted. The appellants have made out a strong case in their favour in terms of the opinion and the literature and case law cited by them to support their case and hence the impugned order is set aside and appeals are allowed with consequential relief, if any, as per law.
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2003 (12) TMI 646 - DELHI HIGH COURT
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... ... ..... hallenged by the Revenue by filing applications under Section 256(2) of the Act or not. Faced with the situation, Ms. Prem Lata Bansal, learned senior standing counsel for the Revenue, has attempted to argue that the impugned order is perverse inasmuch as the Tribunal has misdirected itself in relying on its earlier orders for the assessment year 1988-89. According to the learned counsel, the facts of those cases are distinguishable. However, on a pointed query by the Court as to whether such a plea was raised by the Revenue before the Tribunal, the answer of the learned counselwas in the negative. Nevertheless, even in the present appeal no such plea has been raised. In view of the above-stated factual scenario, when the view of the Tribunal on a similar issue has been accepted by the Revenue in respect of one of the years, no question of law, much less a substantial question of law, survives for our consideration. Accordingly, we decline to entertain the appeal. Dismissed.
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2003 (12) TMI 645 - SC ORDER
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... ... ..... reason to interfere. The Civil Appeal is dismissed.
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