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1985 (11) TMI 242
... ... ... ... ..... ets belonged to the Trust and challenging the right of the complainants in asking them to return those properties, if the complainants are still certain of their rights as beneficiaries under the trust and in that capacity they have a right to call upon A.I and A.3 to A.6 to return the liquid assets, they shall have to take recourse to the Civil Courts and cannot vindicate their right in a Criminal Court by initiating criminal proceedings. Having regard to the contentions between the complainants on the one hand and the ac....... + More
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1985 (11) TMI 241
... ... ... ... ..... present Appeal by Special Leave must abate because what the Appellant was seeking in this Appeal was to enforce his right to sue for damages for defamation. This right did not survive his death and accordingly the Appeal abated automatically on his death and his legal representatives acquired no right in law to be brought on the record in his place and stead. For the above reasons, the Appeal is dismissed as having abated. The Civil Miscellaneous Petitions, namely, Civil Miscellaneous Petitions Nos. 43065 of 1985 and 43066....... + More
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1985 (11) TMI 240
... ... ... ... ..... liberty, but suitably and adequately compensated, he must be. That we have the right to award monetary compensation by way of exemplary costs 01 otherwise is now established by the decisions of this court in Rudul Sah v. State of Bihar and Anr. 1983CriLJ1644 and Sebestian M. Hongray v. Union of India AIR1984 SC 1026. When a person comes to us with the complaint that he has been arrested and imprisoned with mischievous or malicious intent and that his constitutional and legal rights were invaded, the mischief or malice and ....... + More
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1985 (11) TMI 239
... ... ... ... ..... made by the Defendants, the Defendants are ordered to deliver up the same unto the plaintiffs. The Defendants are directed to file an affidavit disclosing the number of labels in their possession and power, as also the dies jigs tools and fixture used by the Defendants, their servants or agents, in manufacturing and preparation of the same, within two weeks from today; and deliver up all the aforesaid infringing articles within four weeks from today. 149. The plaintiffs shall have the costs of the suit. 150. In view of the....... + More
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1985 (11) TMI 238
... ... ... ... ..... he second part of Para 3 of the affidavit. Though grammatically the contention of Mr. Gupte is supportable, we think that on the facts of this case the meaning is clear that it was Mr. Dwivedi who was authorised to consider the reports and who took the decision. It is true that the practice of filing affidavits in a regular form, which is cyclostyled and in which the necessary particulars are filled in, may not be a happy one and we hope that this practice will be soon discontinued. Normally on facts there cannot be a stan....... + More
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1985 (11) TMI 237
... ... ... ... ..... o charge interest with yearly rests. 22. Before we part with this case, we should make it clear that the conclusion that we have reached is only. in the light of the circulars/directives of the Reserve Bank of India. The said circulars/directives have not been considered by this Court in Bank of India v. Raosaheb Krishnarao, (1980) 2 Kant U 495. That case proceeded solely on the basis of the customary practice of Banks. But, Banks in India are now governed by the Banking Regulation Act and the circulars/ directives issued ....... + More
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1985 (11) TMI 236
... ... ... ... ..... involves the future of 235 employees and their families and the loss of revenue to the Government. These allegations had not been gone into fully by the learned Judge and merely on the view that P.W. 1 is the Managing Director of the company, and therefore there is no material change in the management or control of the company. If the resolutions which are challenged are to be given effect to, certainly, the control of the company would go to the respondents' group and there could also be a material change in the manag....... + More
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1985 (11) TMI 235
... ... ... ... ..... rained from calling the three Annual General Meeting under the notices impugned herein. 44. It will be open to the defendant, No. 1 and its directors to take steps for calling General Meetings or Annual General Meeting in accordance with law as they may be advised. The members of the defendant No. 1 would be at liberty to apply to the Central Government for direction for calling of Annual General Meetings of the defendant No. 1, if necessary. It is made clear that other disputes raised in the suit, in particular, those rel....... + More
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1985 (11) TMI 234
... ... ... ... ..... It has also been found by the Tribunal that it was only a week thereafter that part payments were received from the Electricity Board and the assessee-respondent without much delay deposited the tax due along with the interest thereon and in view of the aforesaid fact the Tribunal came to the conclusion that there was reasonable cause shown by the assessee-respondent and the imposition of penalty was not justified. The findings recorded by the Tribunal are the findings based on materials on the record. In my opinion, the T....... + More
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1985 (11) TMI 233
... ... ... ... ..... ly hope that, at least, now Sri Hegde will take an attitude which would not alienate him from his Bankers further and which will rescue and rehabilitate the industry from this impasse even at the post winding-up order stage. 57. In the result, for the foregoing reasons, we find no substance in the appeal. The appeal is, accordingly, rejected. ORDER ON THE ORAL APPLICATION UNDER Article 134 OF THE CONSTITUTION OF INDIA FOR GRANT OF A CERTIFICATE OF FITNESS TO APPEAL TO THE SUPREME COURT FROM THE ORDER WHICH IS NOW PRONOUNCE....... + More
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1985 (11) TMI 232
... ... ... ... ..... that burden is not relevant for the purposes of these two appeals. Neither the appellants had claimed ownership of the goods nor did they contend that the goods seized are not the goods of foreign origin nor did they contend that they were licitly imported into India. 19. There is no merit in the contention of Shri Kapadia that the burden has been wrongly cast on the appellants. The department had discharged the initial burden rested on it. In respect of the plea of alibi the burden has been rightly cast on the appellants ....... + More
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1985 (11) TMI 231
... ... ... ... ..... llants could lay their hands on certain notifications and certain other documents to show that was a minor adjustment and could be rectified. Therefore, the appellants filed a review petition along with those documents which has been enumerated in the earlier part of the judgment. The court described those papers as irrelevant for the purpose of construction of the proviso to Building Regulation No. 3. But in our opinion those documents would go a long way to solve the problem. For the foregoing discussion, the appeals mus....... + More
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1985 (11) TMI 230
... ... ... ... ..... positive conduct on the part of the creditor, cessation may result even from outside agency, e.g., when the assessee is absolved of a liability by a judicial pronouncement or by statute. Since there is neither remission by a positive conduct on the part of the assessee or the creditors nor a cessation and as it was found as a fact that the payments were being made out of these liabilities, though belatedly, I am unable to agree that there was a cessation of the liability or remission thereof so as to bring these sums withi....... + More
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1985 (11) TMI 229
... ... ... ... ..... ial on record only, in terms of Section. 129-C (7) of the Act. Indeed, if one may say so, the power to make a further enquiry, conferred on the Tribunal is of wider amplitude than the power to make such enquiry in Section. 128-A (3), seeing that the Tribunal is invested with the powers of a Civil Court-including the power of dismissal of an appeal or striking out the defence in a case of wilful or obstinate or contumacious disregard of the directions of the Tribunal in regard to any of the matters specified in Section. 129....... + More
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1985 (11) TMI 228
... ... ... ... ..... the constitutional right a citizen has against his detention under a law relating to preventive detention. While Article 22(5) contemplates the making of a representation against the order of detention to the detaining authority, which has to be referred by the appropriate Government to the Advisory Board constituted Under Section 8(a) of the Act, Parliament has, in his wisdom, enacted Section 11 and conferred an additional safeguard against arbitrary executive action. We must also add that this is not a case of repeated r....... + More
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1985 (11) TMI 227
... ... ... ... ..... urchase of the gold by the plaintiff at Bombay which according to him was latter on entrusted to the defendants, no liability would arise from the document in question even if it is held that such a document had been brought into existence in the peculiar circumstances of the case. The genuineness of the transaction referred to in that document cannot be believed. Neither the Trial Court nor the High Court has given due consideration to the material aspects, referred to above by us and the judgments therefore stand vitiate....... + More
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1985 (11) TMI 226
... ... ... ... ..... sported them to Bombay for the purpose of sale. What is contended is that the sale should have been effected in Kerala and in so far as it was not done, the assessee has violated the provisions of clause (b) of sub-section (3) of section 8 thereby attracting the penal provisions of section 10(d). 4.. The Tribunal has, in our view, correctly stated that, in the absence of a specific provision under the Act or the Rules requiring that the goods purchased by the assessee outside Kerala on the strength of C form should be sold....... + More
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1985 (11) TMI 225
... ... ... ... ..... ween Hamza and the assessee was so close and intimate that without evidence it was not reasonable on the part of the Tribunal to have brushed aside the concurrent findings of the authorities. It was on clear and cogent evidence that the authorities came to the conclusion that even if Hamza existed, he was only a name-lender, the transactions in his name were the transactions of the assessee, and it was the assessee who could be credited with the turnover realised in the name of Hamza. 6.. We are indeed surprised that notwi....... + More
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1985 (11) TMI 224
... ... ... ... ..... h is payable on tractor, namely, 4 per cent is not payable on the tractor-trolley, for, a tractor-trolley is not spare part of the tractor. The upshot of the above discussion is (1) that the word trailer does not include tractor-trolley (2) that the tractor-trolleys are not agricultural implements and, thus are not exempt under section 4(1) of the Act (3) that the tractor-trolleys do not fall within the expression all varieties of trailers by whatever names known used in entry No. 7 of Notification No. F. 4(64)/FD/Gr. IV/7....... + More
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1985 (11) TMI 223
... ... ... ... ..... ore the Assistant Commissioner (Judicial) was barred by time. Mr. Rajesh Kumar, learned counsel for the assessee, lastly submitted that an application for condonation of delay was also filed before the Assistant Commissioner (Judicial) and the same was illegally rejected. I have perused the order passed by the Tribunal and it has recorded a categorical finding that the assessee intentionally delayed the filing of appeal and as such it was not entitled to the benefit of section 5 of the Indian Limitation Act. Granting of re....... + More