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1988 (5) TMI 378
... ... ... ... ..... e use of machinery. We do not see how there is a mistake in this finding which needs rectification. In this connection we note that the appellants in their representation dated 24-11-1986 made before the adjudicating Collector had stated that at no stage had the appellants made any statement about the process involved in converting granite blocks into granite slabs, cut and polished, and their argument was and continued to be that the Ministry of Commerce had listed granite, cut and polished, under handicrafts. Even so the Tribunal had held that the use of machinery could not have been unknown to the Department and that is why the demands for duty for the periods prior to six months before the dates of the respective notices had been found to be non-enforceable. 14. In the result this application is allowed in part and it is directed that the amendments as mentioned in para. 9 earlier should be made in the order dated 14-7-1987. 15. The petition is dismissed in other aspects.
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1988 (5) TMI 377
... ... ... ... ..... ld the relief. The High Court did that.' No fault could be found with that. 9. CMP No. 33347 is filed by the appellant, seeking to bring certain subsequent events on record. The alleged subsequent event is that pursuant to an agreement for purchase of another residential building entered into by the first respondent and his wife, a sale deed had subsequently come to be executed in favour of first respondent's-wife. The contention is that having regard to this subsequent-acquisition the present claim for additional accommodation does not survive. We are afraid this circumstance, even if true, will not tilt the balance in favour of the appellant. Even if the need of the other three brothers who are co-owners is taken into account, the order of eviction is supportable on the basis of the need. CMP is, therefore, of no practical assistance to the appellant. 10. In the result, we find no merit in this appeal which is accordingly dismissed, but without an order as to costs.
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1988 (5) TMI 376
... ... ... ... ..... balance sheet by the prescribed day has not been made an offence, the infringement of the provisions of Section 220(1) cannot be held to be a continuing offence only because the offence has been made punishable with daily fine during which the, default continues. The principles enunciated in 1984 decision already referred to which we have quoted do not, show that the nature of the penalty provided should be taken into consideration for determining as to whether an offence is a continuing offence or not. 8. We hold that the offence which is not a continuing one having been completed on 1-11-1979 this case filed on 1-2-1982 is clearly barred by limitation under the provisions of Section 468 of the Code of Criminal Procedure. The provisions of Section 473 of the Code cannot be attracted to this case in view of the principles enunciated. 9. The revisional application is accordingly allowed. The Rule is made absolute. The impugned orders are set aside and proceedings are quashed.
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1988 (5) TMI 375
... ... ... ... ..... presentation for acceptance or for payment, or endorses, transfers or otherwise negotiates it in British India, and when none of these things was done, the promissory note did not require British stamping. It was further pointed out that when the promissory note executed outside British India was brought into India by the promisee himself and an acknowledgment under S. 20 of the Limitation Act had been obtained and thereafter, the suit was laid by the promisee, there was no need for stamping. It is not disputed that in this case the promisee himself had instituted the suit and that there is no endorsement, transfer or negotiation by the respondent and the occasion for affixing proper stamps and their cancellation did not arise and therefore the objection regarding & inadmissibility of the promissory note in evidence was rightly overruled by the court below., For the aforesaid reasons, the civil revision petitions fail and are dismissed with costs. 7. Petitions dismissed.
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1988 (5) TMI 374
... ... ... ... ..... nilateral increase, can form a valid ground for differential treatment as between cases covered by Section 49(3) on the one hand and those in which the Board was competent and was at liberty to give effect to the increase, on the other. In Bisra Stone Lime Co. v. Orissa State Electricity Board 1976 2 SCR 307, this Court, in similar context, held ...A plea of discrimination which is available when Article 14 is in free play is not at par with the interdict of 'undue favour' under Section 49 of the Act. Apart from this, when law makes it obligatory for certain special agreements to continue in full force during their currency stultifying the power of the Board to revise the rates during the period, no ground of discrimination can be made out on the score of exempting such industries as are governed by special agreements. Accordingly, contention (b) also fails. In the result, for the foregoing reasons, this appeal fails and is dismissed, but without an order as to costs.
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1988 (5) TMI 373
... ... ... ... ..... r of the view that the lessees, the respondents before us, were entitled to be heard before a decision to prematurely terminate their leases was taken but they were not given any opportunity to place their case. 11. Mr. Sen, the learned counsel for the respondents, very fairly stated that he could not support the plea that leases in respect of minor minerals are saved from the application of Section 4A altogether by reason of Section 14. This Court in State of Tamil Nadu v. Hind Stone, 1981 2 SCR 742 (at pages 746H and 747A) pointed out that perhaps since Section 4A(1) is inapplicable to minor minerals because of the provisions of Section 14, Section 4A(2) has been specially enacted making somewhat similar provision. It must, therefore, be held that leases in respect of minor minerals also can be prematurely terminated in appropriate cases. However, in view of our earlier finding the respondents must succeed. We accordingly dismiss these appeals with costs. Appeals dismissed.
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1988 (5) TMI 372
... ... ... ... ..... g the expenditure in question was the securing of absolution or immunity from liability to pay municipal rates and taxes under normal conditions for a period of fifteen years. If these liabilities had to be paid, the payments would have been on revenue account and hence the advantage secured was in the field of revenue and not capital. As a result of the expenditure incurred, there was no addition to the capital assets of the assessee company and no change in its capital structure. The pipelines, etc. which might have been regarded as capital assets and which came into existence as a result of the expenditure incurred did not belong to the assessee company but to the municipality. In these circumstances, applying the principles laid down in Empire Jute Co.'s case the expenditure is clearly liable to be allowed as deductible from the profits under Section 10(2) (xv) of the Indian Income-tax Act. In the result, the appeal fails and is dismissed with costs. Appeal dismissed.
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1988 (5) TMI 371
... ... ... ... ..... n held to be property. In a welfare State as ours, rise in the pension of the retired personnel who are otherwise entitled to it is accepted by the State and the State has taken the liability. If the similarly situated sister concern like Hindustan Petroleum Corporation can admit appropriate rise in the pension, we see no justification as to why the respondent- Company should not do so. We, therefore, hold that the petitioners being the management staff of the Burmah Shell would be entitled to a hike in the pension admissible at the same rate as is being given by Hindustan Petroleum Corporation. We accordingly direct respondent No. 1 to give the necessary hike in the pension effective from 1st May, 1988 If the amount available from the pension fund is not adequate, it would obviously mean that the Government company would allocate appropriate funds to meet the demand. The additional pension should be disbursed latest by 31st of July, 1988. No costs. P. S. S. Petition allowed.
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1988 (5) TMI 370
... ... ... ... ..... ch they had been paid and the enhanced pension to which they are entitled under this order within two months from the date of presentation of a certified copy of this order before the Secretary, Government of India, Ministry of Law and Justice, Department of Justice, New Delhi. The petitioners are also entitled to their costs. 17. After the judgment was dictated and typed and the case is listed for delivery of judgment on May 13, 1988, an application was filed on May 12, 1988 stating therein that petitioner 2, Mr. S.K. Verma Ex-Chief Justice expired on May 9, 1988 leaving behind Smt. Nirmala Verma his widow as legal heir and representative. The said application has been allowed by us on May 12, 1988 and her name has been ordered to be substituted in place of petitioner 2. We, therefore, direct that the relief which we have granted to petitioner 2 in the writ petition shall now be deemed to have been granted to Smt. Nirmala Verma, legal heir and representative of petitioner 2.
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1988 (5) TMI 369
... ... ... ... ..... be conducted on principles of distrust. If the selectors had acted mala fide or with oblique motives, there are, administrative law remedies to secure reliefs against such abuse of powers. Abuse vitiates any power. We think that on a consideration of the matter, the High Court was in error in striking down the impugned rules. Accordingly, these appeals are allowed and the judgement dated 6.2.1987 of the Division A Bench of the High Court is set aside and the writ-petitions filed before it challenging the validity of the impugned rules are dismissed. It is not necessary to issue express directions in W.P. 286 of 1987 in view of the fact that pursuant to the orders of stay dated 13.3.1987, the select-list dated 17.7.1986 became amenable to be acted upon. With the setting aside of the Judgment of the High Court under appeal, the impediment in the effectuation of select-list dated 17.7.1986 stands removed. In the circumstances of these cases, there will be no order as to costs.
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1988 (5) TMI 368
... ... ... ... ..... ied the floral arrangement, colour scheme and get up of the plaintiff's pencils. The resemblance between the two pencils is extremely close, so close that it can hardly occur except by deliberate imitation. Prima facie, I am of the view that the act of the defendant is not an honest one. The plaintiff has been able to establish a prima facie case for the grant of an interim injunction. In case the defendant is allowed to use its pencils in the same colour scheme and get up, the plaintiff is likely to suffer an injury. Balance of convenience is also in favor of the plaintiff because it is not known as to how much injury the plaintiff will suffer. Moreover, the defendant has exactly copied the salient features of the plaintiff's pencils. In the result, the application partly succeeds. The defendant is restrained from using the distinctive features of the plaintiff's pencils, namely, colour scheme, floral arrangement and general get up till the decision of the suit.
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1988 (5) TMI 367
... ... ... ... ..... ll-conceived or motivated complaints made by the unscrupulous lawyers and litigants. Having regard to facts and circumstances of the instant case we have no doubt in our mind that the resolution passed by the Bar Association against the appellant was wholly unjustified and the complaints made by Sh. Mehalawat and others were motivated which did not deserve any credit. Even the vigilance judge after holding enquiry did not record any finding that the appellant was guilty of any corrupt motive or that he had not acted judicially. All that was said against him was that he had acted improperly in granting adjournments. In view of our discussion we allow the appeal, set aside the order dated 9.12.1986 and order of the State Government dated 30.12.1986. We direct that appellant shall be reinstated in service, with continuity of service and arrears of salary and allowances and other benefits. The appellant is entitled to the costs which we quantify at ₹ 5,000. Appeal allowed.
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1988 (5) TMI 366
... ... ... ... ..... down and no other purchaser was then in view. Not until more than a year later did a potential purchaser emerge and a further six months elapsed before a sale was finally concluded. The first transaction accordingly took place as an exercise in strategic planning rather than with any particular subsequent transaction in mind and I did not understand that the Crown really disputed this. There can in these circumstances be no question of there being any nexus between the two transactions whereby they could together form any composite transaction for capital gains tax purposes. I would dismiss the appeal. My Lords, I will only add that since giving the foregoing reasons I have had the advantage of reading in draft the speech of my noble and learned friend Lord Oliver of Aylmerton with whose reasons for dismissing the appeals I am in agreement. Appeals dismissed with costs. Solicitors Solicitor of Inland Revenue ; Berwin Leighton (first and third appeals); Charles W. S. Goodger.
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1988 (5) TMI 365
... ... ... ... ..... ot binding upon the authorities except in case where it is so statutorily ordained, like in wealth-tax. 9. For these reasons, I am of the opinion that "the Income-tax Officer not having pointed out any defects in the account books, should not have rejected the accounted version and the Commissioner (A) having found that the valuation made by the Departmental Valuation Officer was excessive to a great extent, should have examined the matter in greater detail and in any case should have found out defects in the accounted version and not having done that, his order also suffers from the same defect as that of the Income-tax Officer" and that the view expressed by the learned Judicial Member placing reliance upon another order of the Tri- bunal taking a similar view is more acceptable. I, therefore, agree with the view expressed by the learned Judicial Member. 10. The matter will now go before the regular Bench for disposal of the appeals according to majority opinion.
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1988 (5) TMI 364
... ... ... ... ..... the land in execution of the decree and such an object is quite legitimate. The decree in such a suit would bind the sub- lessee. This Court noted at page 1892 of the report that this might act harshly on the sub-lessee; but this was a position well understood by him when he took the sub-lease. The law allows this and so the omission cannot be said to be an improper act. In the facts of this case these observations apply more effectively. The termination of the lease was not disputed by the lessee. There is no allegation of any collusion between the lessee and the respondent. In that view of the matter, we are of the opinion that the High Court was right. The suit in question was instituted in May, 1979 and the valid notice to quit was given long after the expiry of the period of lease. The sub- lessee had long innings. It is time for him to quit. There is no merit in this petition. The special leave petition fails and is, therefore, dismissed with costs. Petition dismissed.
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1988 (5) TMI 363
... ... ... ... ..... High Court that no such incident, as referred to him, had come to his notice wherein Sri Agarwal or his son might have been apprehended while carrying smuggled goods. Further, it was stated by him that he had verified from the concerned records of different Police Stations which also showed that there was no mention of any incident involving Sri Agarwal or his son in such a matter. Thus, the allegations made against the appellant or his son were baseless. After considering the above facts and circumstances, we are satisfied that the appellant was entitled to a posting in the super-time scale. We modify the judgment of the Division Bench and direct that as the appellant has already retired, he shall be paid the monetary benefit of the super- time scale with effect from January 1, 1987. His pension shall be suitably altered on that basis. The payment shall be made within two months from today. The appeal is allowed. There will, however, be no order as to costs. Appeal allowed.
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1988 (5) TMI 362
... ... ... ... ..... pinion, these words added by way of superscription were wholly unnecessary. They were set out by the District Magistrate Presumably because of total prohibition in the State. In future, it would be better for the detaining authority acting under ss. 3(1) and 3(2) of the Act, to avoid such unnecessary verbiage which are of little or no consequence and give rise to unnecessary debate at the Bar. Point No. (4) The contention that there was unexplained delay in disposal of the representation made by the appellant to the State Government appears to be wholly misconceived. Admittedly, the appellant made his representations to the State Government as well as to the Advisory Board on 8th June, 1987. The State Government acted with promptitude and after due consideration rejected the same on 12th June, 1987. There was no delay much less inordinate delay in consideration of the representation. The result therefore is that the appeal as well as the writ petition fail and are dismissed.
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1988 (5) TMI 361
... ... ... ... ..... f a Bench, to the Supreme Court. Provided that where the order or decision is that of the Court of the Judicial Commissioner in any Union territory, such appeal shall lie to the Supreme Court." The right of appeal will be available under sub-section (1) of section 19 only against any decision or order of a High Court passed in the exercise of its jurisdiction to punish for contempt. In this connection, it is pertinent to refer to the provision of Article 215 of the Constitution which provides that every High Court shall be a court of record and shall have all the powers of such a court including the power to punish for contempt of itself. Article 215 confers on the High Court the power to punish for contempt of court. For the reasons aforesaid, there is substance in the preliminary objection raised as to the maintainability of the appeal. In our view the appeal is incompetent and is, accordingly, dismissed. There will, however, be no order as to costs. Appeal dismissed.
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1988 (5) TMI 360
... ... ... ... ..... nd the deletion of the Explanation in Section 2(a)(2) of the Kerala Agricultural Income-tax Act were challenged as being ultra vires and invalid in law on several other grounds. We have not thought it necessary to go into these grounds in view of what we have held, as set out above. Dr. Pal on behalf of Tata Tea Co. and Tata Finlay Co. also challenged the amendment carried out in 1980 in the Bengal Agricultural Income-tax Act on the ground of being its retrospective in operation. It also appears to us unnecessary to go into this question in view of what we have already held. In the result, although none of the prayers in the petitions is granted in terms, the Petitioners substantially succeed in the Petitions. There will be a declaration in terms of the last but one paragraph in favour of the Petitioners. Considering the facts and circumstances of the case, however, we feel that the parties should bear and pay their own costs and we direct accordingly. Petitions disposed of.
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1988 (5) TMI 359
... ... ... ... ..... in our opinion, can reject the prayer only if there is cogent reasons for not allowing those documents to be summoned from the Income-tax department. Looking to the entire facts and circumstances of the case we are, therefore, of the opinion that further proceedings for the assessment years 1984-85 to 1986-87 shall remain stayed till the Sales Tax Officer disposed of the application for summoning the documents relevant to the assessment proceedings from the Income-tax department. In case the Sales Tax Officer allows that application, the proceedings will start only when the documents have reached the Sales Tax Officer. It is being made clear that till that time the proceedings in respect of those years shall remain stayed. Subject to the aforesaid observations the present writ petition is finally disposed of. A certified copy of this order shall be given to the learned counsel for the parties on payment of usual charges within 24 hours. Writ petition disposed of accordingly.
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