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Case Laws
Showing 1 to 20 of 236 Records
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1985 (8) TMI 385
... ... ... ... ..... with by it, it is clearly one arising out of its order. 2. When a question of law is raised before the Tribunal but the Tribunal fails to, deal with it, it must be deemed to have been dealt with by it, and is, therefore, one arising out of its order. 3. When a question is not raised before the Tribunal but the Tribunal deals with it, that will also be a question arising out of its order. 4. When a question of law is neither raised before the Tribunal nor considered by it, it will not be a question arising out of its order ....... + More
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1985 (8) TMI 384
... ... ... ... ..... ost respectfully we beg to differ from the view that the Court has no jurisdiction to allow withdrawal of an application for withdrawal of a suit in exercise of its inherent power as recognised under Section 151 of the Code of Civil Procedure. It is, however, made clear that there must be some justifiable reasons for allowing withdrawal of the application for withdrawal of the suit. 17. For the reasons aforesaid, we set aside the impugned order of the learned Assistant District Judge and allow the plaintiff's applicati....... + More
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1985 (8) TMI 383
... ... ... ... ..... I meant the same thing as the expression 'actually worked' occurring in Explanation II and that as the workmen concerned had not actually worked for 240 days or more in the year they were not entitled to payment of gratuity for that year. They further question as to what was meant by the expression 'actually worked' was not considered as apparently it did not arise for consideration. Therefore, the question whether Sundays and other paid holidays should be taken into account for the purpose of reckoning the....... + More
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1985 (8) TMI 382
... ... ... ... ..... control and custody of the Customs authorities for lack of proper up-keep and care dwindles to insignificance. Obviously the intention of the legislature is that the Customs authorities must bestow proper case and attention to the goods like the present seized by them so long as they remain in their custody and control. It may be, however, made clear that it shall be open to the persons having any right and interest in the trucks in question as registered owners thereof or otherwise to apply afresh for interim custody, if ....... + More
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1985 (8) TMI 381
... ... ... ... ..... including tubes, rods, sheets, foils, sticks, other rectangular or profile shapes whether laminated or not, and whether rigid or flexible, including layout and polyvinyl chloride sheets. The contention of Shri B. Datta, learned Additional Solicitor General that the article manufactured comes within the ambit of the general Tariff Entry 18 relating to rayon and synthetic fibres and yarn can hardly be accepted. Where an article falls within a specific entry like Entry 15A(2) which covers plastic articles of all sorts, in dif....... + More
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1985 (8) TMI 380
... ... ... ... ..... s the date on which a document is executed that is to be taken into account. The market value has to be determined with reference to that date. In the instant case, we find that treating the method of calculation given in Rule 341 as conclusive and final, the Collector found the market value narrated in the sale deeds not to be truthful. This makes the order and judgment of the Collector to be erroneous. It suffers from vice of mistake apparent on the face of the record. The Additional Collector also has committed the erro....... + More
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1985 (8) TMI 379
... ... ... ... ..... the assessee, that as no specific suppression was detected in regard to inter-State sales the assessment at ₹ 1,50,000/- each was bad, is erroneous. Then the question is whether the assessment at ₹ 1,50,000/- each for both the years is justifiable. In 1970 UPTC 309 (supra) this Court also held in Para 7 as follows - The suppression was distributed between the U. P. and inter-State sales in the same proportion, in which the assessee had disclosed his sales. In the absence of any other available method, the asses....... + More
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1985 (8) TMI 378
... ... ... ... ..... ourt in Moti Lal v. Chandra Pratap Tiwari Ora. AIR 1975 SC page 1178 see also the observations of this Court in Raghuvir Singh v. Raghubir Singh Kushwaha. AIR 1970 S.C. page 442. In view of the nature of the evidence on record, we find no reason to disagree with the appraisement of the evidence by the learned trial judge. Last point indicated above is interesting as was sought to be raised by Mr. Sibbal, because preventing a person from casting his vote or causing a bogus vote purpoting to be a vote of some one other than ....... + More
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1985 (8) TMI 377
... ... ... ... ..... ding Act satisfies the tests laid down by this Court in the decision in Shri Prithvi Cotton Mill's case (supra) for overcoming an earlier decision of a court in such circumstances. The Amending Act thus neutralises the effect of the decision in the case of Atlas Cycle Industries Ltd. case (supra) which can no longer be relied upon by the appellant after the amendment of the Act as stated above. There is no other contention urged by the appellant in support o its appeal. The levy and collection of octroi in the area whi....... + More
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1985 (8) TMI 376
... ... ... ... ..... itioning facility depending on the floor area for which that facility was provided. This also showed that there was no lease of the air-conditioning plant along with the building in favour of the lease. since there was on lease of the air-conditioning plant, section 56(2)(iii) was not applicable. The rent realised in respect of the lease of the building was assessable in accordance with section 26 and the income realised or account of the provision of the air-conditioning facility was assessable as income from other source....... + More
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1985 (8) TMI 375
... ... ... ... ..... tion 12AA. 4. I have, therefore, no hesitation in holding that the Sessions Court, so also the High Court, are not fettered by the provisions enacted under S. 12-AA of the Essential Commodities Act from exercising powers laid down under S. 438 Cr.P.C. 5. Since in this case, the learned Sessions Judge while holding that it is a case for anticipatory bail felt himself helpless, inasmuch as in view of S. 12-AA, he is not entitled to exercise powers within the meaning of S. 438, Cr.P.C. Inasmuch as this court also feels that i....... + More
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1985 (8) TMI 374
... ... ... ... ..... or on materials which are wholly irrelevant or inadmissible. (27) Reference be also made to Municipal Corporation of Delhi v. Ram Kishan Rohtagi and others, where it was held that This provision (Section 482 Criminal Procedure Code .) confers a separate and independent power on the High Court alone to pass order ex debito Justitiae in cases where grave and substantial injustice has been done or where the process of the Code has been seriously abused. (28) It bears repetition that there was hardly any justification for the ....... + More
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1985 (8) TMI 373
... ... ... ... ..... fee and direct that the appellants A shall be paid enhanced compensation at the rate determined by the Division Bench, according as the land belonging to them fell within one or the other belt, and they shall also receive solatium calculated at the rate of 30% on the amount to enhanced compensation under the amended Section 23 sub-section (2) as also interest at the rate of 9% per annum on the enhanced amount of compensation from the date on which possession of their land was taken up to the expiration of a period ....... + More
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1985 (8) TMI 372
... ... ... ... ..... d the petitioners of their sad plight and us of this avoidable exercise. It is not as though that the subsequent developments were not brought to the notice of this Court in Nagara s case, (supra). We were told that the Bench was alerted in time about the developments that had taken place but unfortunately they were not taken into account. When the Judgment ultimately came on 18.1.1985, as many as 6000 employees had lost their service, a tragic result, not based on any relevant consideration having a nexus to the age of su....... + More
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1985 (8) TMI 371
... ... ... ... ..... T.I. 52, it will be seen that if it is for use in a stationary diesel engine, the arguments with reference to a connecting rod bolt being termed a motor vehicle part would become inapplicable to this article. In regard to the rear wheel bolts and front wheel bolts, the basic arguments advanced by the respondents would have no application and prima facie these would appear to be covered by the Tribunal s decisions on hub bolls. While we have taken note of these distinctions, our decision in the present appeal is with refere....... + More
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1985 (8) TMI 370
... ... ... ... ..... ance of legislation by incorporation, the exceptions would apply and, therefore, the provisions of the Act as amended would have to be applied. In that event the present appeals would be maintainable before us. 19. Shri Das, no doubt, raised a further contention that even if the appeals are maintainable before the Tribunal, the appeals should be heard by a Regional Bench only and not by a Special Bench as a question as to rate of duty or value for purpose of assessment is involved. But as the present hearing was confined o....... + More
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1985 (8) TMI 369
... ... ... ... ..... e in exercise of their Writ jurisdiction. The powers of the Hon ble Supreme Court and the High Courts in their writ jurisdiction are very wide and large in their scope and ambit. The Tribunal does not have such powers and has to operate within the jurisdiction conferred on it by the 3 Enactments, namely, Customs Act, 1962, Central Excises and Salt Act, 1944 and Gold (Control) Act, 1968. 6. We, therefore, hold that a decision with regard to issue of Detention Certificates by the Customs authorities is not a decision or orde....... + More
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1985 (8) TMI 368
... ... ... ... ..... d in the factory, the goods cannot qualify as exempted bars as they cannot be described as aluminium in crude form. As against the specific allegation in the show cause notice that the products were not bars, the Board found that they were bars but not entitled to exemption in view of the continuous casting process through which they were obtained and could not, therefore, be called aluminium in crude form. 8. In view of the legal interpretation about inclusive definition above, the appellants product bars must be held to ....... + More
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1985 (8) TMI 367
... ... ... ... ..... . Zutshi do not, in our view, advance the case of the Respondent. They describe the process of lamination, different types of laminated sheets, etc. But they do not contain anything which would help us to distinguish between insulators and insulating fittings . Perhaps, it may be possible to say in the light of the above-cited definitions that insulating fittings should be ready-to-fit articles. That, however, does not seem to be the case with insulators. Both could not have been used synonymously. We do not see why rigid ....... + More
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1985 (8) TMI 366
... ... ... ... ..... ure pyrotechnic ammunition for toys, caps for toy pistols, snaps for Christmas crackers, etc. . The bird scaring cartridges, as described in the literature of the manufacturers, are seen to produce light and sound effects, and are somewhat similar to Very flares. Accordingly, we consider that they would be classifiable under heading No. 36.01/08, keeping in mind the Explanatory Notes reproduced above. 13. We find that the rate of duty applicable to Heading No. 36.01/08 is the same as that applicable to Heading No. 93.01/07....... + More
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