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1987 (10) TMI 388
... ... ... ... ..... xtract work from him. Since the State Government has not done the needful, it has become necessary for the Court to interfere. Ordinarily in a case of this type, the Court would have no role to play. 5. We direct the respondent-Government of Tamil Nadu to give an appropriate posting to the appellant within one month from today and once he is given such posting, he must be assigned normal official work to be discharged by him as contemplated under the rules and procedure in respect of the post the appellant is assigned. We ....... + More
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1987 (10) TMI 387
... ... ... ... ..... y to cause any harm, danger or alarm or feeling of insecurity among the general public or any section thereof or a grave or wide spread danger to life, property or public health. Evidence is clear that the petitioner is carrying on activities as a bootlegger, and to facilitate his activities be created an atmosphere of terror and because of that, armed police party and SRP were required to be posted in that locality. Even witness Jivabhai had to leave the place and go to another place for residing. The detaining authority ....... + More
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1987 (10) TMI 386
... ... ... ... ..... true that Section 196 states that no cognizance can be taken and even after cognizance having been taken if facts come to light that the acts complained of were done in the discharge of the official duties then the trial may have to be stayed unless sanction is obtained. But at the same time it has to be emphasised that criminal trials should not be stayed in all cases at the preliminary stage because that will cause great damage to the evidence. 7. In that view of the matter we are of the opinion that the order passed by ....... + More
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1987 (10) TMI 385
... ... ... ... ..... defence as it is not for this company court but it is for the courts where the prosecutions have already been lodged, which have to consider the same. Therefore, I am not expressing any opinion regarding the merits of those cases which are yet to be decided on merits after recording evidence thereon. That apart, there appears nothing on record to indicate that prosecutions have been lodged against the petitioner also with a view to only harass him as alleged by him because it cannot be disputed that the petitioner being a ....... + More
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1987 (10) TMI 384
... ... ... ... ..... ir rights are intact despite the alienation by the widow, the declaratory decree does recognise the rights of the reversioners to the property after the death of the limited owner though the right to enjoy for a limited period remains in the done. Section 14(1) of the Hindu Succession Act, 1956, had no application to the property. It was held that it was not in the possession of the widow at the time of the death. We are of the opinion that the ratio of the said decision cannot be made applicable to the facts of this case........ + More
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1987 (10) TMI 383
... ... ... ... ..... ce by the assessee or the Income-tax Officer. In the instant case, as indicated above, a mistake apparent from the record had been committed by the Tribunal. This mistake was brought to its notice within four years from the date of the order by the assessee and was rectified by the Tribunal by making necessary amendments in the earlier order. The case, therefore, squarely fell within the purview of rectification of mistakes as contemplated by Section 254(2) of the Act and it was not a case where the Tribunal could be said ....... + More
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1987 (10) TMI 382
... ... ... ... ..... thereby was not covered by the term mill stores', it soon got the certificate of registration amended, in that the amended certificate of registration enabled the assessee to import all kinds of machinery. It goes to show that there was no mens rea on the part of the assessee. When the assessee can get the certificate of registration amended soon after the controversy arose whether or not 'mill stores' embraced the machinery imported thereby, the assessee could have done the same thing to obviate the controvers....... + More
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1987 (10) TMI 381
... ... ... ... ..... ew the basic concept that notice should not only be done but it should appear to have been done has facing a trial by itself as an ordeal. A Head Constable is certainly not a Sub-Inspector or Inspector police and in the instant case PW 1 Amanulla Khan was admittedly not Station House Officer of G.R.P. Police Station, Ajmer. I have also quoted his statement in extenso where he has admitted that he had gone to the police station after ten minutes of the search of which he had no jurisdiction express or implied. Even the SHO........ + More
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1987 (10) TMI 380
... ... ... ... ..... is to be added to the value of the building arrived at by having followed the rent capitalisation method, is not res integro. So far as this Court is concerned, a similar question came up for hearing before this Court very recently in CWT, Kanpur vs. Ram Saran Kajriwal (1987) 64 CTR (All) 32 (1987) 168 ITR 485(All) and then this Court took the view that the reversionary value will not be added to the value of the building determined on rent capitalisation method. 5. We do not see any good reason to take a contrary view and....... + More
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1987 (10) TMI 379
... ... ... ... ..... r a payment which under the provisions of clause (3) of Section 17 is a profit in lieu of salary, his Income is assessed at a rate of higher than that it would otherwise have been assessed, the Income Tax Officer shall on an application made to him in this behalf grant such relief as may be prescribed. The prescribed relief is set out in Rule 21-A of the Income Tax Rules. The appellant is entitled to relief under Section 89 because compensation herein awarded includes salary which has been in arrear for 18 years as also th....... + More
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1987 (10) TMI 378
... ... ... ... ..... are surprised that an advocate practising in this Court with considerable experience has choosen to act in such an irresponsible manner. The writ petition, in our opinion, therefore, deserves to be dismissed. We, accordingly, dismiss the writ petition. We direct the Registry to draw up an appropriate proceeding for contempt and issue notice to the petitioner calling upon him to show cause in person on 9.11.1987 as to why he may not be proceeded under the Contempt of Court Act. At page 41 of his petition, the petitioner has....... + More
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1987 (10) TMI 377
... ... ... ... ..... any further additional burden of executive work. It is also not desirable in the interests of justice that such matters be assigned to the Judicial Magistrate for the additional reason that ultimately when criminal complaints are filed for the offence under Section 135 of the Customs Act, such complaints are also filed before the Judicial Magistrates. If they are assigned such work, those Magistrates who have done work under Sections 110(1B) cannot try such cases and hence there will be embarrassment which would require tr....... + More
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1987 (10) TMI 376
... ... ... ... ..... iority list, Annexure-P/1 to the writ petition, and all subsequent seniority lists of SPs in the CBI in which the petitioner has been shown junior to the respondents Nos. S to 7. Further, let a writ in the nature of mandamus issue commanding the respondents Nos. 1 and 2 to allot to the petitioner his proper seniority in the post of SP, CBI, by counting his service with effect from 14-6-1976, that is, the date on which he was regularly promoted to the post of Deputy Commandant in the BSF and to issue a fresh seniority list ....... + More
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1987 (10) TMI 375
... ... ... ... ..... he lands from acquisition sustained. Learned counsel for the respondent company contended that at the time the land was initially acquired under section 4 there had been a proposal that the Government should grant in favour of the company some land contiguous to S. No. 40, Hissas Nos. 2 3, in exchange for the land sought to be acquired and that the appellants should be directed to give or sell some land to the petitioner. We are unable to follow how any such proposal, even if made originally, could survive in view of the a....... + More
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1987 (10) TMI 374
... ... ... ... ..... m v. State of Himachal Pradesh, A.I.R. 1983 SC 454 this Court held It is equally true that the penalty imposed must be commensurate with the gravity of the misconduct and that any penalty disproportionate to the gravity of the misconduct would be violative of Article 14 of the Constitution. The point to note, and emphasise is that all powers have legal limits. In the present case the punishment is so strikingly disproportionate as to call for and justify interference. It cannot be allowed to remain uncorrected in judicial ....... + More
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1987 (10) TMI 373
... ... ... ... ..... the law applicable to the determination of that issue. However, where the question is one purely of law and it relates to the jurisdiction of the Court or a decision of the Court sanctioning something which is illegal, by resort to the rule of res judicata a party affected by the decision will not be precluded from challenging the validity of the order under the rule of res judicata, for a rule of procedure cannot supersede the law of the land. 5. In the present case it was purely a question of law with regard to the inter....... + More
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1987 (10) TMI 372
... ... ... ... ..... begin to run under Article 136 of the Limitation Act of 1963 until the decree is so drawn up. That being so, as indicated at the very outset, we would accordingly hold that the execution in this case was not barred by time and we would allow the revision. 22. The revision accordingly succeeds, the impugned order is set aside and the executing Court is directed to proceed with the execution in accordance with law. The records of the case, if any, to go down at once along with a copy of this judgment. In the circumstances an....... + More
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1987 (10) TMI 371
... ... ... ... ..... two rounds is not liable to be sustained. I, therefore, set aside the Tribunal's order on this point only and direct it to reconsider the same afresh and determine the turnover accordingly. 10. The last point urged was that the assessment could not have been confirmed by the Sales Tax Tribunal under Section 18 of the U.P. Sales Tax Act as there was no reconstitution or change in the proprietorship in the assessment year in dispute. I find this point was never urged before any of the tax authorities nor does it arise ou....... + More
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1987 (10) TMI 370
... ... ... ... ..... her points also which were contested before me by the counsel for the assessee, such as the correct period required for completing one full round, having regard to the capacity of the brick kiln, time required for producing one lac of bricks etc. 15. Since the order of the Sales-tax Tribunal is being set aside, as discussed above, I do not consider it necessary to enter into the merits of other questions It will be open to the assessee to raise before the Sales-tax Tribunal all these points and such other points that may b....... + More
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1987 (10) TMI 369
... ... ... ... ..... ring the concessional rate equal to class 85-B (Special) has been completely watered down in the second part of the letter. It has been expressly stated that the rate may need be reviewed when the traffic actually begins to move. The company was put to notice that it has to again approach the Railway Administration. The Railway authorities now states that they have reviewed the whole matter and found no justification to offer a concessional freight rate for Naptha, since fertilizers are deliberately given a low classificat....... + More