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1980 (9) TMI 293
... ... ... ... ..... he particular and integral aspect of the proceeding, and which thus may fall in between a purely interim or temporary order without in any way affecting any right or aspect, and the final adjudication of the main proceeding and thus it would obviously be not an interlocutory order. With equal certainty it can be said to be an order of moment. 33. In my opinion, therefore, the impugned order successfully survives the scrutiny on the touch-stone of all these tests and guidelines and that it does not bear the stamp of finalit....... + More
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1980 (9) TMI 292
... ... ... ... ..... ntract between the parties. The arbitrator will make his award within three months from the date of entering upon the reference. He will first determine the question whether there was accord and satisfaction between the parties and/or whether the contract was discharged and if the decision on this issue is in favour of the appellant, the arbitrator will not proceed further in the matter and dismiss the claim of the respondent. But, if, on the other hand, he finds that there was no discharge of the contract by accord and sa....... + More
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1980 (9) TMI 291
... ... ... ... ..... re, I am of the opinion, that a judgment inter partes of a competent court in a previous writ petition would operate as res judicata in a subsequent suit between the same parties, where the issues directly involved in the two proceedings are the same, irrespective of the fact whether or not the decision in the earlier writ petition was founded on a view contrary to the one subsequently expressed by the Supreme Court in a different case as is canvassed by Mr. Tha-kur. I would accordingly, answer the second question in the a....... + More
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1980 (9) TMI 290
... ... ... ... ..... n be forwarded to' the Advisory Board, also. The mere fact that the meeting of the Advisory Board had been held earlier was hot a valid excuse for the detaining authority in not considering the representation of the detenu at all. 10. It is well settled that in case of preventive detention of a citizen, Article 22(5) of the Constitution enjoins that the obligation of the appropriate Government or of the detaining authority to alford the detenu the earliest opportunity to make a representation and to Consider that repre....... + More
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1980 (9) TMI 289
... ... ... ... ..... vur Temple Renovation Committee, Kerala, C- R. P. No. 1127 of 1978, dated 27-7-1978, cannot be held a sustainable one, and therefore it will stand overruled. The view taken by Ramanuism, J. in Ramaswami Gounder v. Subramdnia 1yer, C. R. P. No. 163 of 1979, dated 12-2-1979 and Nainar Sundaram, J. in Raiu v. Sivaprakasam C. R. P. No. 1536 of 1979 dated 31-8-1979 will stand approved. 25. In the instant case, the court had already fixed the upset price and since no bidders were available, it has reduced the upset price for lot....... + More
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1980 (9) TMI 288
... ... ... ... ..... osed turnover and since the assessee's turnover for the immediately preceding year was accepted by the Additional Judge (Revisions) though the accounts were rejected, for this year also the same view might be taken. After hearing counsel for parties I am not inclined to accept this submission either because in the first instance the Additional Judge (Revisions) has sustained the quantum of taxable turnover determined by the appellate authority keeping in view the assessee's previous history. Apart from that the net....... + More
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1980 (9) TMI 287
... ... ... ... ..... duty is charged only on persons who import particular articles for sale, consumption and use within particular area constituting municipal limits. While fixing the sale-price of a particular manufactured article the person selling the goods or the State Government fixing the price takes into consideration the expenses incurred by the manufacturer, which includes the octroi duty paid by a particular concern on the articles consumed for manufacturing another article. Thus the appellant is not required to pay anything from it....... + More
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1980 (9) TMI 286
... ... ... ... ..... se the reference is limited to section 45(2) only. (41) My conclusions are (1) There are no express and categorical words of prohibition on the powers of the High Court to grant stay of recovery of tax, in section 45(7) of the Act, or otherwise. (2) By process of interpretation a court of. law cannot add new words, namely, Section 45(2) in section 45(7) of the Act. (3) By virtue of the inherent powers under section 151, Civil Procedure Code . and by virtue of its special powers as a superior court to issue orders in the na....... + More
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1980 (9) TMI 285
... ... ... ... ..... y rule should not be applied. o p /o p On the other question decided by my learned brother I have no hesitation in agreeing that having regard to the simultaneous amendments introduced in the Industrial Disputes Act, 1947 by Act No. 36 of 1964-the deletion of s. 2(eee) and the substitution of the present s. 25B for the original section-it is no longer necessary for a workman to show that he has been in employment during a preceding period of twelve calendar months in order to qualify within the terms of s. 25B. It is suffi....... + More
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1980 (9) TMI 284
... ... ... ... ..... nsel. A note appears to have been added to the impugned order later which reads as follows It is true that the case has been disposed of without hearing the counsel for the respondent as he could not appear at the time of the hearing because his name was not printed in the cause list. But this is a revision case where the respondent is not entitled to be heard as of right. Having regard to the facts of the case, I do not think any review of the order already passed is necessary. 2. This view taken by the High Court is mani....... + More
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1980 (9) TMI 283
... ... ... ... ..... are three kinds of laying (i) Laying without further procedure (ii) Laying subject to negative resolution (iii) Laying subject to affirmative resolution. The laying referred to in sub-section (3) of Section 40 is of the second category because the above sub-section contemplates that the rules would have effect unless modified or annulled by the House of Parliament. The act of the Central Government in laying the rules before each House of Parliament would not, however, prevent the courts from scrutinising the validity of t....... + More
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1980 (9) TMI 282
... ... ... ... ..... o his scheme if he were prosecuted. We leave the matter at that. Shri Parekh, as intervener, Shri Kanta Rao, appearing in Writ Petition No. 1546/79, Shri Subba Rao pressing Writ Petition No. 138/79 and Shri K.R.R. Pillai in W.P. No. 1152/79 have adopted the leading arguments of Shri Venugopal which we have rejected. All of them must share the same fate. State lotteries escalating year after year and enticing proletarian sections of the people across the States are dubious in morality and ruinous in impact. Moreover, a deta....... + More
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1980 (9) TMI 281
... ... ... ... ..... im must be attended to, dealt with and considered with watchful care and reasonable promptitude lest the safeguards provided in Article 22(5) of the Constitution and the statute concerned should be stultified and rendered meaningless. Here in the instant case, we find that the functionaries of the State in attending to the representation of the detenu have been guilty of gross negligence and chill indifference. For more than three weeks, the representation of the detenu remained unattended in the Office of the Superintende....... + More
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1980 (9) TMI 280
... ... ... ... ..... Governor to proceed according to law-this should be our order ordinarily-, it may lead to confusion and even chaos in the affairs of the Municipality. Shri Sorabji, learned Counsel for the appellant, had relieved us of our anxiety by stating in view of the fact that the term expires on October 3, 1980, and as the appellant is anxious to have the stigma cast on him by the notification removed, the appellant does not press either for reinstatement in office or for striking down the notification so long as there is a just det....... + More
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1980 (9) TMI 279
whether it is under the Preventive Detention Act or the Maintenance of Internal Security Act or the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act or any other law providing for preventive detention? Held that:- The community has a vital interest in the proper enforcement of its laws, particularly in an area such as conservation of foreign exchange and prevention of smuggling activities in dealing effectively with persons engaged in such smuggling and foreign exchange racketeering by ordering their preventive deten....... + More
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1980 (9) TMI 278
... ... ... ... ..... penses are incurred not only to maintain the present level of turn over but to further boost it up and consequently the production. Accordingly that part of the publicity expenses which can be apportioned to the manufacturing cost should be added to arrive at the assessable value. The said calculation could be done according to the following formula - Where X Publicity charges during the relevant period. a Production during the previous corresponding period (quantity). b Increases in production during the relevant period (....... + More
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1980 (9) TMI 277
... ... ... ... ..... ther evidence was collected to establish the alleged clandestine removal of V.P. by the appellants. 11. It is also observed that no effort was made to record the statement of Shri Kumar, the manager of the factory before framing charges against the appellants. It appears that no effort was made either, to substantiate the allegation against the appellants from various other private records maintained by them and or any other independent documentary evidence. 12. The Punjab National Bank as per their certificate dated 2-7-1....... + More
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1980 (9) TMI 276
... ... ... ... ..... aken and the modification consequent on this order in revision in each case is set out in the tabular statement below - Order in original No. and date Fine fixed by the Collector Now reduced in this order to P.P. Fixed by the Collector Now reduced in this to 1. Order No. SG-86/77 S/10-25/79 L SIIB dated 11-4-1979 ₹ 9,93,000/- ₹ 1,25,000/- (one lakh twenty five thousands) ₹ 2,71,000/- NIL 2. Order No. SG-86/77A S/10-24/79 SIIB dated 11-4-1979 ₹ 75,000/- ₹ 10,000/- (Ten thousand) ₹ 2....... + More
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1980 (9) TMI 275
... ... ... ... ..... A reflection of this attitude is also apparent in this decision of the Central Board of Excise and Customs where in para 13 the Central Board of Excise and Customs have observed that Board finds itself in agreement with the view taken by the High Court . This expression gives the impression that the Central Board of Excise and Customs is superior to the High Court and may or may not agree with a High Court decision. It appears that the Board is not aware of the Constitutional provisions and the Supreme Court decision in th....... + More
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1980 (9) TMI 274
... ... ... ... ..... ame, character or use. 9. If, therefore, even if it is held that something new has emerged it can as argued by the appellants, be no more than scrap which is more expressly covered by Tariff Item 27(a) (i) of the Central Excise Tariff. 10. The Board feels that the classification in this case under the residuary Item 68 is unwarranted and undesirable. The Board cannot put this better than in the manner observed by the Supreme Court in the case of Dunlop India Ltd. v. Union of India - A.I.R. 1977 S.C. 597 that When an articl....... + More