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1982 (11) TMI 184
... ... ... ... ..... with them in taking this view. Neither their Lordships of the Supreme Court meant to lay down any such law in Gurbaksh Singh's case (supra) and nor could residence of the accused in such cases play any role in the matter. Section 190 of the Code (Section 190 of the Central Code) speaks of taking cognizance of the offence, but not of the offender. Likewise Chapter XV of the Code (Chapter XIII of the Central Code) which deals with the jurisdiction of the criminal Courts in inquiries, and trials, including the ordinary pl....... + More
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1982 (11) TMI 183
... ... ... ... ..... ut by CBI we rejected her request since we felt that disclosure Of the CBI report would prejudice the fair trial of the accused. Mrs. Hingorani also applied to us on a previous occasion for fixing an early date of hearing of the writ petition for the purpose of determining the question as to whether the State is liable to pay compensation to the blinded prisoners on the basis that the petitioners were blinded in police custody but since any observations which might be made by this Court while determining this question migh....... + More
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1982 (11) TMI 182
... ... ... ... ..... ppellant is found guilty as a result of the trial, the Judicial Magistrate may impose a proper sentence upon him and if on the other hand, he is found not guilty, he may be acquitted. 3. Before parting with this case, we may point out that Mr. Veerappa, learned advocate, appearing on behalf of the respondent wanted to file an affidavit in reply to the special leave petition but we thought it unnecessary to grant any further time to the respondent to file such affidavit because we are disposing of the appeal on a pure quest....... + More
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1982 (11) TMI 181
... ... ... ... ..... on properly in ordering the confiscation of the two fixed deposit receipts and the cash amount found in the house of the appellant. The appellant has been convicted under Section 5(1)(e) precisely for the reason that he was in possession of the two receipts and the aforesaid cash sum. It cannot then be said that the order of confiscation in regard to these amounts has not been properly passed or has been passed without any application of mind. 5. Mr. Bana drew our attention to certain decisions, particularly the decision o....... + More
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1982 (11) TMI 180
... ... ... ... ..... eful argument by Shri B.L Sharma make out a plausible case at first sight as it highlights Ajmer's claim over Bhilwara but on a mature thoughtful and deep consideration of the entire matter. I have not been able to persuade, myself to open the flood gates of High Court for these political controversies. The admission of the case for further consideration would only mean the opening of pandora's box for encouraging of regional oriented controversies in writ jurisdiction and the logical expansion would result in assu....... + More
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1982 (11) TMI 179
... ... ... ... ..... dministration of justice and in order to prevent very obvious failures of justice, to interfere even in such a matter in a very exceptional case such as the one that was before the Court. 7. The position before us is far better than the situation was before the Court in the aforementioned case. The appellant sought amendment relying upon this decisions of the High Court itself and the decisions provided a comparable yardstick for effectively disposing of the real controversy before the High Court and the amendment was soug....... + More
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1982 (11) TMI 178
... ... ... ... ..... rection, to the case on hand, with the plea that possession taken before the initiation of the proceedings cannot enure for the purpose of Section 52 and such possession will not be possession taken under Section 18. This, according to us, is a farfetched assumption and cannot be accepted. 18. Respondent's counsel submits that the owners are entitled to interest at 12 per cent from the date of Ext. P-2. The learned Judge has awarded interest as claimed. This is assailed by the Additional Advocate General. We feel that ....... + More
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1982 (11) TMI 177
... ... ... ... ..... his choice and even examine witnesses and participate in the enquiry. The earlier cross-examination may also be retained as part of the record. Both sides would be entitled to adduce fresh evidence both document and oral, if considered necessary. The first respondent would be entitled to call upon the appellant to produce any document which he desires for effective adjudication subject to the decision of the Enquiry Officer about its relevance and necessity for efficient and just disposal of the enquiry. As the order of di....... + More
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1982 (11) TMI 176
... ... ... ... ..... hem here. It may be pointed out that the High Court also repelled the plea raised by the contesting respondents that pursuant to a compromise affected by Narayanibai in a suit filed by her against the trust it was not open to her to claim from the trust a one-fourth share in that estate. The High Court rightly pointed out that the question did not arise because she could not be regarded as having given up a right then which vested in her only on the death of Jagannathdas on October 7, 1957. On the question whether the suit....... + More
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1982 (11) TMI 175
... ... ... ... ..... both these provisions relate to allowing an amendment of the election petition subject to such terms as to costs or otherwise with a view to furnish the particulars of any corrupt practice. The decision of the Madhya Pradesh High Court in Hari Vishnu Kamath's case, (supra) is therefore distinguishable. It must accordingly be held that the High Court was not justified in striking out paragraphs 4 to 18 of the election petition acting presumably under Order VI, r. 16 of the Code of Civil Procedure, 1908 on the ground tha....... + More
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1982 (11) TMI 174
... ... ... ... ..... ames of the parties and their addresses, the bill numbers, quantity and the amount involved. ( 9. ) In spite of the furnishing of such details, the assessing authority made no verification of any of those particulars and yet negatived the claim for exemption put forward by the assessee. It was in those circumstances that the Bench of this Court observed that once the dealer furnishes the necessary information to show that the goods had suffered tax already at the point of first purchase, it is for the assessing authority t....... + More
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1982 (11) TMI 173
... ... ... ... ..... d thereby the executing appellate Court deprived the decree-holder of the legitimate fruits of the decree he obtained in all the Courts. The finding of the first executing appellate Court that the non- deposit could not be due to any bona fide mistake, is absolutely untenable for the reason that while the appellant has deposited in total ₹ 17,936.00 from time to time as directed by the Courts, there was absolutely no reason as to why he would not have deposited 25 paise, unless it was due to a mistake. This was pre-e....... + More
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1982 (11) TMI 172
... ... ... ... ..... are annexed as Exhibits D and E to the petition, are quashed and set aside. The respondents are directed to issue to the petitioner the Export House Certificate under the Import Policy April 1978-March 1979 within a period of one month from to-day. The grant of Export House Certificate would entitle the petitioner to seek certain facilities as provided by paragraph 174 of the Scheme. Shri Desai points out that one of the facilities is the additional licence and the application for the same was required to be filed prior to....... + More
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1982 (11) TMI 171
... ... ... ... ..... be seen is whether the article imported is liable to duty under the Excise Act and for that purpose, reference will have to be made to the provisions of the Excise Act alone. The learned single Judge has further held that if an article comes under the description of an item chargeable under the Excise Act, it will be liable to countervailing duty which shall be equal to the excise duty payable for it. We are in complete agreement with the reasoning given by the learned single Judge. The goods imported will definitely fall ....... + More
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1982 (11) TMI 170
... ... ... ... ..... iefs prayed for. 6. Accordingly, the petition succeeds and the rule is made absolute in terms of prayers (a) and (b) of the petition. The respondents are directed to grant to the petitioners Export House Certificate within a period of one month from to-day. 7. Shri Dhanuka invited my attention to paragraph 187 of the Import Policy and pointed out that the application for additional licence which an Export House Holder is entitled to, are required to be filed before September 30, 1981 and as that date has already expired lo....... + More
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1982 (11) TMI 169
Whether Aurobindoism-if one may be excused for using the word `Aurobindoism' to describe what Shri Aurobindo taught and practised and what he was understood by his followers to have taught and practised-was a religion? Whether the followers of Shri Aurobindo could be called a religious denomination/ Has the Fundamental Right guaranteed by Art. 26 been infringed by the Auroville (Emergency Provisions) Act, 1980? Held that:- If the society consists of the disciples and followers of Sri Aurobindo, if its primary object is to profess, practise and....... + More
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1982 (11) TMI 168
... ... ... ... ..... if any industry is not dealing with the repair of goods then it is not entitled to any exemption. The argument of Mr. Joshi is absolutely devoid of any force. The words manufacture, production, processing or repair of goods are all independent. There is clear absurdity in the interpretation sought to be given by Mr. Joshi. There cannot be any manufacture or production in respect of repair of goods. Thus, in our view, irrespective of repair of goods, if any industry is consuming the energy in the manufacture or production o....... + More
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1982 (11) TMI 167
... ... ... ... ..... as well as the allotment of shares by the company to the assessee, were recorded in the company s books, by means of appropriate entries in the company s assets account and the share capital account. The consideration thus was shown as a cancellation of one debt by another a debt by the company for the value of the machinery purchased and an obligation of the petitioner to subscribe to the face-value of the equity shares. In the face of these entries in the accounts cancelling two interconnected or interdependent debts, th....... + More
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1982 (11) TMI 166
... ... ... ... ..... stand and sought to file the C forms. This the Tribunal did not allow. We are unable to hold that the exercise of discretion by the Tribunal in refusing to receive the C forms is either arbitrary or perverse. We are, therefore, unable to agree with Mr. Venkatarama Reddy that the transactions Nos. 5 and 6 must also be taxed at the concessional rate mentioned in section 8(1) receiving the C forms. When once C forms are not received, it would automatically follow that the higher rate mentioned in section 8(2) would be attract....... + More
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1982 (11) TMI 165
... ... ... ... ..... en struck by the learned Judges in that case from that expressed either by the Supreme Court in State of Tamil Nadu v. Pyare Lal Malhotra 1976 37 STC 319 (SC) or by this Court in the subsequent case of Arkay s National Engineering and Foundry Co. v. State of Tamil Nadu 1980 46 STC 394. As a matter of fact, the learned Judges of this Court in the decision cited by the Government Pleader while restating the ruling of the Supreme Court in State of Tamil Nadu v. Pyare Lal Malhotra 1976 37 STC 319 (SC) relied on the self-same p....... + More
