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Case Laws
Showing 21 to 40 of 419 Records
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1997 (8) TMI 524 - SUPREME COURT
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... ... ..... conditions which are essential for the exercise of the statutory owers (v) If he had acted in order to unduly favour a party; (vi) If he had been actuated by corrupt motive, however small the bribe may be because Lord Coke said long ago though the bribe may be small, yet the fault is great. 29. The instances above catalogued are not exhaustive. However, we may add that for a mere technical violation or merely because the order is wrong and the action not falling under the above enumerated instances, disciplinary action is not warranted. Here, we may utter a word of caution. Each case will depend upon the facts and no absolute rule can be postulated." In the premises and in the light of the finding of the disciplinary authority, the view taken by the Tribunal to set aside the punishment cannot be sustained. Accordingly, the order of the Tribunal is set aside and that of the disciplinary authority is restored, However, there will be no order as to costs. IN THE MATTER OF
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1997 (8) TMI 523 - PUNJAB AND HARYANA HIGH COURT
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... ... ..... gencies (P.) Ltd.’s case (supra). 9. A look at the impugned order shows that the only ground on which the refund has been withheld is the pendency of the appeal filed by the revenue before the Tribunal and nothing else. The respondents have tried to support the action of withholding on the basis of the report Annexure-R. 1 sent by the ITO, Ward-II(4), Ludhiana but Shri Mittal pointed out that the assertion made in para 2 of that letter is factually incorrect. He also stated that the petitioner would deposit the amount back in case the appeal filed by the revenue is ultimately accepted. Thus, on the basis of Annexure-R. 1, the orders passed by the respondents withholding the refund cannot be sustained. 10. In the result, the writ petition is allowed. Orders Annexures-P. 9 and P. 10 are declared illegal and are quashed. The respondents are directed to refund the amount due to the petitioner within a period of one month of the submission of a certified copy of this order.
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1997 (8) TMI 522 - SC ORDER
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... ... ..... the delay has not been condoned, the appeal is dismissed.
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1997 (8) TMI 521 - SUPREME COURT
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... ... ..... y or CCSU norms, the punishment cannot be quashed. Even then the matter has to be remitted back to the appropriate authority for reconsideration. It is only in very rare cases as pointed out in B.C.Chaturvedi's case that the Court might, - to shorten litigation - think of substituting its own view as to the quantum of punishment in the place of the punishment awarded by the competent authority. (In B.C.Chaturvedi and other cases referred to therein it has however been made clear that the power of this Court under Article 136 is different). For the reasons given above, the case cited for the respondent, namely, State of Maharashtra vs. M.H.Mazumdar cannot be of any help. For the aforesaid reasons, we set aside the order of the Tribunal which has interfered with the quantum of punishment and which has also substituted its own view of the punishment. The punishment awarded by the departmental authorities is restored. In the circumstances, there will be no order as to costs.
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1997 (8) TMI 520 - ANDHRA PRADESH HIGH COURT
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... ... ..... was discharged of the offence alleged against him. For that reason also, according to the learned Counsel for the petitioner, the stocks under seizure were liable to be released in favour of the petitioner. ( 6. ) IN W.P.No.12150 of 1991, by order dated 18-1-1996, my learned brother Jugde Shri Justice S. Dasaratharama Reddy, as he then was, was pleased to direct the authorities to refund the sale proceeds of such stocks to the petitioner at an early date on the ground that the petitioner was acquitted in C.C.No.202 of 1991 on 3-3-1994, during the pendency of the writ petition. For all the above reasons, therefore, I do not find any reason why the petitioner should be compelled to pay the full value of the material in question before releasing the same in favour of the petitioner. The writ petition is, therefore, allowed. The respondents are directed, particularly Respondent No.4, to release the duty paid stocks to the petitioner instantly without any loss of time. No costs.
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1997 (8) TMI 519 - SUPREME COURT
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... ... ..... electricity from the Board in any part of the State of U.P. It is further directed that in case such credit is not given within that period or refund is not made available within that period to the appellants falling in these respective two categories then on the expiry of the period of three months such amount shall start earning interest at the rate of 12 p.a. for the benefit of the appellants concerned till actual effecting of credit entries in their respective accounts or till actual payment to the appellants concerned, as the case may be. All appeals (except Civil Appeal Nos. 1713 of 1991 and 3534 of 1991) arc allowed accordingly. The common judgment of the High Court in these appeals is set aside. Writ petitions filed by these appellants will stand allowed in the aforesaid terms. However Civil Appeal Nos. 1713 and 3534 of 1991 will stand dismissed. In the facts and circumstances of the cases there will be no order as to costs in each of these appeals. Appeals allowed.
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1997 (8) TMI 518 - ALLAHABAD HIGH COURT
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... ... ..... ity. 27. Lastly, we come to the third writ petition, which is filed by a subscriber, praying, inter alia, that the respondents be restrained from realising entertainment tax from him. In the scheme of the Cable T. V. Network assessment is made on the Cable T.V. operators and not on the subscriber. The demand is, therefore, raised on the Cable T. V. operators by the authorities and not against the subscriber. The demand having been raised against the Cable T.V. operators, the assessment can be challenged by the operator before the competent authority and if he succeeds, then liability of the subscriber will be wiped out. It is for the Cable T.V. operator, who has provided cable connection to the petitioner (subscriber) to challenge the assessment order and the petitioner has no right to challenge the same, as no order has been made against him by the respondents. This petition, therefore, fails for this reason. 28. In the result, all the writ petitions fail and are dismissed.
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1997 (8) TMI 517 - AUTHORITY FOR ADVANCE RULINGS
Is any part of the amount invoiced by XYZ to AB in terms of the management provision agreement liable to tax in India ?
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1997 (8) TMI 516 - SC ORDER
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... ... ..... July, 1997, reported as Reliance Cellulose Products Ltd. v. Collector of C.Ex., Hyderabad - 1997 (93) E.L.T. 646, this appeal also is dismissed.
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1997 (8) TMI 515 - SUPREME COURT
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... ... ..... e may note that on the suggestion of the Court, the appellant’s counsel on instructions agreed to deposit with respondents concerned ₹ 50 lakhs without prejudice to appellant’s rights and contentions in the delinked SLP and also the remanded review proceedings. This good gesture was made with a view to seeing that proper pipelines are laid in the surrounding area of the industrial estate where other admitted polluting industries are operating. This deposits will be considered to be a benevolent act on the part of the appellant, if it ultimately succeeds in these litigations. We note this fair stand of the appellant and direct it to deposit ₹ 50 lakhs as agreed to before us, with respondents concerned for being utilised for the purposes indicated in the main judgment in Special Civil Application No.770 of 1995. In the result these appeals are allowed to the aforesaid extent. In the facts and circumstances of the case there will be no order as to costs.
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1997 (8) TMI 514 - ANDHRA HIGH COURT
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... ... ..... in the Sessions Court of the district in which the offence is allegedly committed or which Court has jurisdiction in the matter. The reference is accordingly answered as follows - (1) Special Court of Economic Offences being a Court having jurisdiction throughout the State is alone empowered to take cognizance of the offences which are referable to the special enactments in the Annexure to the notification under which the Special Court has been created and to act for all purposes in Chapter XXXIII of the Code of Criminal Procedure including for granting anticipatory bail; (2) Jurisdiction of the regular Court of Session to the extent of the offences under the Acts which are mentioned in the annexure to the notification creating the Special Court of Economic Offences is excluded. Persons apprehending arrest for the offences under any of such Acts can move the Special Court of Economic Offences for anticipatory bail and not the regular Court of Session. 14. Order accordingly.
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1997 (8) TMI 513 - SUPREME COURT
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... ... ..... id down by this Court in various decisions and there is no infirmity in its judgment. 41. The circumstance, the conduct and behaviour of the appellant conclusively establish his guilt on no amount of innovative steps by him including sporting a beard and later shaving off the beard and the head could conceal the offence or his identity. It was rightly remarked by the famous Urdu poet, Amir Meenai in a couplet - "Qareeb hai yaro jo Roz-i-Mahshar Chhupey ga kuston ka khoon keonkar Jo chup Rehegi Zaban-i-Khanjar Lahoo Pukarega Aastin Ka" 42. Translated into English, it will mean - "On the day of Judgment, you will not be able to conceal the killing of innocents. If the sword will keep silent, the blood stains on your sleeves will reveal your guilt." 43. For the reasons stated above, we find no merit in the appeal which is dismissed. The appellant is no bail. His bail bonds are cancelled. He shall be take into custody forthwith to serve out the life sentence.
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1997 (8) TMI 512 - SUPREME COURT
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... ... ..... Court in the present case. In view of the above legal position we have to record an order of acquittal of the accused. We, therefore, set aside the conviction and sentence passed on them and acquit them and direct them to be set at liberty forthwith unless they are required in any others case. Bail bonds executed by accused 4 shall stand discharged. Learned counsel for the State of Gujarat submitted that we may clarify that acquittal of the accused on the above ground would not preclude the State from launching a prosecution afresh with valid sanction. We may observe that if the State Government considers the feasibility of launching any such fresh prosecution it would bear in mind the fact that first accused has remained in jail for all these years pursuant to the prosecution already launched against him and, therefore, whether it would be desirable to launch fresh prosecution. Criminal Appeal No.1909 of 1996 is thus, allowed and criminal Appeal No.162 of 1997 is dismissed.
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1997 (8) TMI 511 - SUPREME COURT
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... ... ..... ustody fothwith if he has undergone the sentence passed on him under section 25 (1B)(a) of the Arms Act and is not wanted in any other case. Before parting with this judgment, we wish to observe that the manner in which convictions have been recorded for offences under Section 153A, 124A and 505(2), has exhibited a very casual approach of the trial court. Let alone the absence of any evidence which may attract the provisions of the sections, as already observed, even the charges framed against the appellant for these offences did not contain the essential ingredients of the offences under the three sections. The appellant strictly speaking should not have been put to trial for those offences. Mechanical order convicting a citizen for offences of such serious nature like sedition and to promote enmity and hatred etc. does harm to the cause. It is expected that graver the offence, greater should be the care taken so that the liberty of a citizen is not lightly interfered with.
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1997 (8) TMI 510 - UNITED STATES COURT OF APPEALS,NINTH CIRCUIT
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... ... ..... tracts with Kodak, provide a basis for assessing the reasonableness of Kodak prices. When the ISOs expand their markets, however, the demand for Kodak parts will increase, and Kodak should not be limited to its current prices. 1. The facts of the instant case illustrate this problem. On February 12, 1997, after oral argument in this case, the parties and Danka Office Imaging Company (“Danka”) filed in the district court a stipulation stating that Kodak has sold its copier sales and service division to Danka. Pursuant to the stipulation of the parties and of Danka, the district court entered an order stating that Danka agreed to be bound by the terms of the injunction. Because the majority eliminates the provisions applying the injunction to Kodak's successors, the sale to Danka will deprive the ISOs of an important portion of the relief they have obtained. BEEZER, Circuit Judge Opinion by Judge BEEZER; Partial Concurrence and Partial Dissent by Judge GILLMOR.
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1997 (8) TMI 509 - MADRAS HIGH COURT
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... ... ..... who are eligible and authorised to do so, under the Act. 24.. Recovery of the balance amount, i.e., the difference between the normal rate and the concessional rate, must be the norm in all cases where the forms have been used by a person who is not authorised to do so, unless such use is by a person who was eligible to have such goods included in his certificate of registration, and the goods already included in the certificate were so described as to justify the dealer reasonably regarding the same as including the goods in question. Such recovery would only be compensatory and not penal. The penal element in the penalty imposed under section 10-A of the Act is only the amount in excess of the compensatory part. The extent of the penalty to be imposed is a matter of sound judicial discretion regard being had to the conduct of the assessees and the surrounding circumstances. 25.. We do not find any merit in this revision petition. Petition is dismissed. Petition dismissed.
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1997 (8) TMI 508 - ALLAHABAD HIGH COURT
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... ... ..... se, the petitioner made an application for claiming refund only on December 13, 1995. We see no force in the submission of the Standing Counsel. Refund becomes due under section 29 of the Act immediately after a final order is passed and, in this case, the order of the Appellate Tribunal came to be passed on February 22, 1993. The respondent became liable to refund the amount as a result of the Tribunal s order and it is wrong to say that the liability will arise only from the date of the application made by the petitioner for refund. Even if no application is made for refund by the petitioner, the respondents are liable to refund the amount in consequence of the final order, passed by the Appellate Tribunal. 11.. The petition, accordingly, succeeds and is allowed. The respondent No. 2 is directed to pay interest to the petitioner in view of the foregoing observations within one month from the date a certified copy of this order is produced before him. Writ petition allowed.
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1997 (8) TMI 507 - ORISSA HIGH COURT
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... ... ..... round of the petitioner s challenge is about the maximum capacity up to which the unit could work. These aspects shall be considered by this Court when the section 24(2) application is taken up. Therefore, we do not express any final opinion on merits, but on consideration of the peculiar circumstances as highlighted above, we direct that in case petitioner pays without prejudice to its claims involved further sum of Rs. 3 (three) lakhs, subject to verification of the claim of payment of Rs. 7,91,964 by the end of October, 1997, realisation of the balance shall be stayed till disposal of the reference application, i.e., S.J.C. No. 55 of 1997. If any payment has been made beyond Rs. 7,91,964 same shall be adjusted from the aforesaid sum of Rs. 3 lakhs. The writ application is disposed of. Urgent certified copy of the order on proper application shall be granted to the petitioner. S.C. DATTA, J.-I agree. Writ petition disposed of accordingly. Reported in 2000 117 STC 436 (SC).
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1997 (8) TMI 506 - ALLAHABAD HIGH COURT
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... ... ..... there was no question for imposition of any penalty. The cheque was given to the Sales Tax Officer, Rampur on September 30, 1983 and if there was a delay in encashment the assessee has nothing to do with the same. The finding of the learned Tribunal that there was no sufficient funds available in the bank account of the assessee is without any basis and without any material. Neither the cheque was dishonoured nor it was returned to the department with the endorsement that there was no sufficient funds in the account of the applicant, as such the order dated July 17, 1989 is hereby quashed and set aside. The penalty order passed by the Sales Tax Officer dated November 18, 1983 is also quashed. 3.. In the result, the revision succeeds and is allowed. The orders passed by the Tribunal as well as the assessing authority are quashed. There will be no orders as to costs. 4.. Let a copy of this order be sent to the Tribunal concerned under section 11(8) of the Act. Petition allowed.
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1997 (8) TMI 505 - MADRAS HIGH COURT
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... ... ..... we must mention the other submission of the learned counsel for the appellant that there is nothing on record to issue notice once again action is taken under section 26 to attach bank account. 7.. In the light of the order of the learned single Judge, it is clear that it is open to the appellant to make all submissions as and when notice is issued under section 26 of the Act. The appellant gets support in this regard from the very order of the learned single Judge. In the event such representations are made, the appropriate authorities will consider the same on merits and in accordance with law. In this view, we do not find any merit in the writ appeal. Hence it is dismissed. No costs. Consequently, C.M.P. No. 12188 of 1992 is also dismissed. 8.. The dismissal of the writ appeal does not come in the way of the appellant urging the contentions that are available to him in response to the action that may be taken under section 26 of the Act. Writ appeal and C.M.P. dismissed.
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