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Case Laws
Showing 21 to 40 of 303 Records
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1995 (9) TMI 392 - SUPREME COURT
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... ... ..... should bring them directly to the notice of the Chief Justice of India. On receipt of such complaint the Chief Justice of India would in the same way act as stated above qua complaint against a judge of the High Court, and the Bar would await for a reasonable period the response of the Chief Justice of India. 42. It would thus be seen that yawning gap between proved misbehavior and bad conduct in consistent with the high office on the part of a non cooperating Judge/ Chief Justice of a High Court could be disciplined by self-regulation through in house procedure. This in-house procedure would fill in the constitutional gap and would yield salutary effect. Unfortunately, recourse to this procedure was not taken in the case at hand, may be, because of absence of legal sanction to such a procedure. 43. Since the 1st respondent has already demitted the office, we have stated as above so that it would form a precedent for future. 44. The writ petition is accordingly disposed of.
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1995 (9) TMI 391 - DELHI HIGH COURT
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... ... ..... necessary. The case is reported in Joshi Trading Co. (P) Ltd. Vs Essa Ismail Sait, 1980 50 Companies page 801 Ilr 1981 Kerala page 38. (12) Having regard to the view expressed by the Supreme Court in the above case referred to, I need not to consider , submissions made by the defendant in this case. Therefore, I hold that no leave is necessary and the defendant Company cannot seek for stay proceedings under Section 22 of the Sick Industrial Companies (Special Provisions) Act 1985 in the light of the judgment in the Supreme Court Mis. Shree Chamundi Moped,' Ltd. vs. Church of South India Trust Association, Madras, . (13) Therefore, Ia 4234/95 filed by the defendant is dismissed. No orders to costs. Ia No. 7614/95 (14) The learned senior counsel Mr. L.R. Gupta mentioned that IA.7614/95 is not necessary and he is not pressing it. Accordingly, the Ia is dismissed without prejudice to the rights of the parties. (15) Post the suit for framing of issues on 9th of November 1995.
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1995 (9) TMI 390 - SUPREME COURT
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... ... ..... is in any way fettered in invoking the unconditional Bank Guarantee. o p /o p Similarly, the reasoning of the learned Single Judge that before invoking the Performance Guarantee the appellant should assess the quantum of loss and damages and mention the ascertained figure, cannot be put forward to restrain the appellant from invoking the unconditional Guarantee. As stated, the claim of the appellant, regarding the balance to be recovered on account of security deposit and other outstanding advances, is not less than the amount covered by the Bank Guarantees. In this view of the matter, we hold that the learned Judge acted illegally and without jurisdiction, in affirming the interim order of injunction against the appellant restraining it from enforcing the Bank Guarantees till disposal of the Arbitration proceedings. The order dated 29th of August, 1988, passed by the learned single Judge, is set aside and this appeal is allowed. There shall be no order as to costs. o p /o p
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1995 (9) TMI 389 - SUPREME COURT
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... ... ..... mmunication dated 14.9.1994, sent by the first respondent to the appellant and also to the Bank of Baroda appearing in paper book Volume I at pages 35 to 36, will show that a request to extend the validity of the Bank Guarantee which was to expire on 26.9.1994, was made and if not so done, the communication was to be treated as notice for encashment of the Bank Guarantee. The plea that the invocation was not in proper time is also without substance. In the result, we hold that the appeal succeeds in part. The appellant is entitled to an order of injunction, to a limited extent, against respondent Nos. 1 and 4 (Citi Bank, N.A.), restraining them from invoking the Bank Guarantee given by the 4th respondent - Citi Bank, N.A. dated 1.5.1989 (item No. 3 stated hereinabove) (Volume II at pages 122 to 126 of the Paper book). Subject to the above modification, the order passed by the court below dated 20.10.1994 is affirmed. In the circumstances, there shall be no order as to costs.
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1995 (9) TMI 388 - SUPREME COURT
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... ... ..... of the High Court, but keeping in mind the averment made in the counter-affidavit of the respondents that more than ten thousand cases were decided by the High Court on the basis of the view presently taken, it would be appropriate to peruse the judgment rendered by the High Court in Krishan Kumar’s case, which is not on record. 5. The counsel for the appellant is, therefore, directed to place that judgment on record, and let us know whether it was appealed against; if so, what was the result. It would also be necessary to know under what circumstances the second proceeding came to be initiated against the respondents. A responsible officer of the State would swear an affidavit in this regard. We allow four weeks time for this purpose. When the case shall be taken up next, the records of the Prescribed Authority shall be made available. 6. Put up for further hearing after four weeks. 7. Let a copy of this order be served on the learned counsel of the parties urgently.
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1995 (9) TMI 387 - SUPREME COURT
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... ... ..... a right given to the appellants to catch fish in the tank, it is a profit a prendre attached to or benefit to arise out of the land. Therefore, it is an instrument for the purpose of stamp duty. Since the duration of lease in L.P.A. No.21/94 is only nine months, it is not compulsorily registerable instrument by operation of Section 17(1)(c) of the Act. The Civil Appeal arising out of L.P.A.21/94 relating to Santosh Jaiswal is, therefore, partly allowed. It is an instrument which requires to bear the appropriate stamp duty but is not a compulsorily registerable instrument. In appeal arising out of L.P.A.22/94 of Surendra Shukla, since the duration of lease is more than a year, it is an instrument and compulsory registerable by operation of Section 17(1)(c) of the Registration Act and liable to stamp duty under the Indian Stamp Act. Therefore, it cannot be acted upon unless it is duly engrossed with stamp duty and registered. The appeals are accordingly disposed of. No costs.
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1995 (9) TMI 386 - SUPREME COURT
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... ... ..... above assertion of the respondents was correct they could have produced the passport or an affidavit on the basis thereofto substantiate their claim and avail of the observation made by this Court in Bhawarlal Ganehsmalji v. State of Tamil Nadu, 1979 1 SCC 465 that it the delay was found to be the result of the recalcitrant or refractory conduct of the detenu in evading arrest, there was warrant to consider the 'link' not snapped but strengthened. On the conclusions as above we must hold that the respondents did not make any sincere and earnest efforts and take any urgent and effective steps, which were available to them, to serve the order of detention on the petitioner. That necessarily means that the unusual delay in serving the order of detention has not been properly and satisfactorily explained. We, therefore, allow this petitioner and quash the impugned order of detention. Let the detenu be released forthwith unless wanted in some other case. Petition allowed.
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1995 (9) TMI 385 - ALLAHABAD HIGH COURT
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... ... ..... of the levy of interest under Section 8 (1) of the Act in respect of the tax that was levied in that regard The dispute servives only with regard to the textile committee fee. As stated above, the dealer has not placed any material on record to sustain its claim and to show that its claim was bona fide. It has also not placed any material to show that the amounts regarding the textile committee fee were also not shown as part of sales in its books of accounts. Therefore, the amounts representing textile committee fee were part of the admitted turnover of the dealer and if it failed to deposit tax in respect thereof, interest under Section 8 (1) of the Act has to be levied. 13. In view of the above discussions, the revision petitions are partly allowed. A certified copy of this decision be communicated to the Sales Tax Tribunal to enable it to pass orders in conformity with this decision in terms of Section 11 (8) of the U. P. Sales Tax Act. Parties will bear their own costs.
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1995 (9) TMI 384 - SUPREME COURT
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... ... ..... India in the present case. The Act is a special legislation governing landlord-tenant relationship and disputes. The legislature has, in its wisdom, not provided second appeal or revision to the High Court. The object is to give finality to the decision of the appellate authority. The High Court under Article 227 of the Constitution of India cannot assume unlimited prerogative to correct all species of hardship or wrong decisions. It must be restricted to cases of grave dereliction of duty and flagrant abuse of fundamental principles of law or justice, where grave injustice would be done unless the High Court interferes. We allow the appeal, set aside the judgment of the High Court and restore that of the appellate court. No costs. The appellants are paying ₹ 80/- per month as rent since 1980. It would be fair and just to increase the rent reasonably. After hearing learned counsel we direct the appellants to pay ₹ 600/- as rent with effect from September 1, 1995.
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1995 (9) TMI 383 - SUPREME COURT
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... ... ..... lteration does not limit alone to change therein but is inclusive of the power of striking down. Thus even if we were to decline the belated special leave petition of the appellant against the judgment and order of the High Court dated 5-2-1962 passed in Writ Application No.1061 of 1962, the appellant would be entitled to succeed in having the impugned order of the High Court upset in Civil Appeal No.632 of 1975, for the suit of the appellant could not, in any event, be held to be barred by principles of res judicata. Accordingly we would compositely allow both the appeals, set aside the respective judgments and orders of the High Court holding that the order of compulsory retirement of the appellant under Rule 5.32 was void and inoperative and the appellant entitled to the meaningful relief of arrears etc. as claimed by him in the plaint, and in accordance with the judgment of the Trial Court. The appellant shall get his costs throughout only in Civil Appeal No.632 of 1985.
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1995 (9) TMI 382 - SUPREME COURT
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... ... ..... r Order 22 Rule 10 C.P.C. For the foregoing reasons, we allow this appeal with costs. Before parting with the judgment, we must express our sense of anguish in this matter, lying pending in the Civil Court at Patiala since the year 1948, with no sight of its finalisation, when half a century is about to expire. It tells adversely, not only the system, but in the slow and tardy way in which proceedings in the suit have gone on. We therefore request the High Court of Punjab and Haryana to depute its Registrar to oversee proceedings in the suit so that its progress is kept reported to him from time to time. We direct the trial court to dispose of the suit as expeditiously as possible, but in all events, before the onset of the summer vacation of the year 1996. The trial court may resort to day to day hearing in the matter, if considered necessary. In view of the decision in the Civil Appeal, no orders are necessary in the special leave petition as also in the contempt petition.
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1995 (9) TMI 381 - ALLAHABAD HIGH COURT
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... ... ..... nal was legally correct in holding that the assessee did not conceal any income and could not be held guilty of concealment in terms of Explanation to section 271(1)(c) of the Income-tax Act, 1961 ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in cancelling the penalty of ₹ 35,100 for the assessment year 1968-69 and ₹ 28,000 for the assessment year 1969-70 imposed by the Inspecting Assistant Commissioner ?" 4. We have carefully perused the appellate order of the Tribunal. The Tribunal after a detailed discussion of the facts of the case has recorded a finding of fact that the assessee did not conceal any income nor it filed inaccurate particulars of income. In view of this finding of fact, we are of the opinion that there is no infirmity in the order of the Tribunal. We, therefore, answer the questions referred to us in favour of the assessee and against the department. There shall be no order as to costs.
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1995 (9) TMI 380 - SUPREME COURT
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... ... ..... rity with such directions as it deems fit in the circumstances of the case. This Regulation also does not obligate the Appellate Authority to give any reasons for its order. Assuming, that by necessary implication this Regulation also requires the Appellate Authority to give the reasons, still its order cannot be invalidated, as we find that it has discharged its obligation by considering the records and proceedings pertaining to the disciplinary action and the submissions made by Grover. In other words, the order clearly demonstrates that the Appellate Authority had applied its mind not only to the proceedings of the enquiry, but also the grounds raised by Grover in his appeal and on such application found that there was no substance in the appeal. On the conclusions as above, we allow the appeal of the Bank and dismiss the Writ Petition filed by Grover in the High Court. Consequently, the appeal filed by Grover stands dismissed. However, there will be no order as to costs.
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1995 (9) TMI 379 - ITAT DELHI
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... ... ..... sessee could not be held to be the owner of the property within the meaning of section 22 of the Income-tax Act, 1961. In the present case the property has been bequeathed by declaration of Will. It takes effect in accordance with the provisions of the Indian Succession Act, 1925. The aforementioned decision is accordingly inapplicable to the facts of this case. 36. The contention raised on behalf of the assessee that the matter should be referred back to the CIT (Appeals) for considering as to whether there was deemed distribution of estates, is also devoid of any merit. The assessee had the opportunity before the Assessing Officer who has dealt with this issue and the matter had been taken by the assessee before the first Appellate Authority and we have also given the assessee full opportunity of being heard. We, therefore, reject the plea of the assessee for sending this issue back to the file of the CIT (Appeals). 37. In the result, appeals of the assessee are dismissed.
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1995 (9) TMI 378 - GUJARAT HIGH COURT
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... ... ..... 7(1). That is to say, what the expenditure, otherwise falls under s. 37(1) may still be not allowable because of s. 37(4). It was not the case of the Revenue or the assessee that the nature of expenses falls under any other provisions of the Act. If it falls in any other provision it would have been still allowable in view of aforesaid decision in Ahmedabad Mfg. & Calico Printing Co.'s case (supra). It is also not in dispute that but for provisions of s. 37(4), the expenses were considered as allowable. The finding that the accommodation was maintained for providing accommodation to employees while on business inhouse that expenses were laid out wholly and exclusively for the business. In that view of the matter, the Tribunal was justified in allowing the deduction of expenditure of ₹ 66,248. Accordingly, we answer question No. 2 referred to above in affirmative i.e., to say in favour of the assessee and against the Revenue. There shall be no order as to costs.
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1995 (9) TMI 377 - CEGAT NEW DELHI
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... ... ..... e appellants who are not manufacturers of polyester fibre tow and who only use the same for manufacture of shoddy wool cannot be held liable to pay duty on this quantity as they are only bona fide purchaser for value and the Department has not been able to establish any link between the manufacturer i.e. M/s. Swadeshi Polytex and the appellants. Hence, we set aside the demand for duty on 1061 kgs. of polyester fibre tow. The penalty also is not sustainable in view of the fact that the show cause notice does not contain any proposal for taking penal action against the appellants. Having regard to the fact that the appellants have all along been claiming that they had purchased the goods from M/s. Swadeshi Polytex at the rate of ₹ 15/- per kg. (See reply to the show cause notice), we reduce the quantum of redemption fine to ₹ 30,000/-. The impugned order is modified to the above extent. The appeal is disposed of in the above terms as already announced in the Court.
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1995 (9) TMI 376 - AUTHORITY FOR ADVANCE RULINGS
Whether the consideration receivable under the agreements entered into between the applicant and ‘‘X’’ is chargeable to tax under the Income-tax Act, 1961?
Whether the considerations receivable under the aforesaid agreements are taxable as fees for technical services under article 13 of the Agreement for Avoidance of Double Taxation and Prevention of fiscal evasion with respect to taxes on income and capital gains with the United Kingdom of Great Britain at the rate of twenty per cent. of the gross amount of such fees for technical services for the assessment years 1994-95 and 1995-96?
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1995 (9) TMI 375 - SUPREME COURT
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... ... ..... id five units - Ganesh Wood Products, Naman Wood Products, Dev Bhoomi Industries, Indian Wood Products and Chander Katha - shall take any further steps towards setting up the factory. The status quo as on today shall continue. The government and all concerned shall take steps to ensure observance of this direction. The Government of Himachal Pradesh shall make a survey and assess the approximate availability of khair wood in the year 1996 and the ensuing years. This shall be done through an expert body to be appointed by the government. The government shall be entitled to rely upon the expert committee's report and its own assessment arrived on the basis of such report before the High Court for its consideration as provided in this judgment. No new industry/unit for manufacture of katha shall be approved by the government pending a final decision by the government on the question of availability of raw material in the years to come. No order as to costs in these appeals.
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1995 (9) TMI 374 - SC ORDER
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... ... ..... ar, JJ. ORDER Appeal dismissed.
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1995 (9) TMI 373 - SUPREME COURT
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... ... ..... n, unless the court is satisfied that the retracted confession is true and voluntarily made and has been corroborated in material particulars. In the instant case, the confessions made by the accused have been proved by the Superintendent of Police. Who recorded the same, being examined as PW 8. A part of the confessional statement also stands corroborated by the deposition of Kashmir Singh. Accordingly, we do not find any difficulty in rejecting the said confessional statement simply because it was alleged by the accused that confessional statements were fabricated. We may also indicate here that the said allegation of fabrication is without any substance and cannot be accepted. In the aforesaid facts, we do not find any reason to take a contrary view. The appeal therefore, fails and is dismissed. The appellant No. 3 has been released or bail during the pendency of the appeal. In view of the dismissal of the appeal, he should be taken into custody to serve out the sentence.
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