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1989 (7) TMI 348
... ... ... ... ..... proved that the mistakes in the ledger and the stores indenting vouchers are only clerical errors. It is quite possible that the accused might have removed diesel through some clandestine method. It is proved in this case that the Indian Oil Company supplied diesel through private contracts carriages. If would be easy for the store-keeper to have any deceitful alliance with these contract carriers. Therefore, I hold that the prosecution has succeeded in proving the guilt of the accused and he has been rightly convicted by ....... + More
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1989 (7) TMI 347
... ... ... ... ..... t the defendants. As already observed the case of the plaintiffs in the present suit is the same as the case they had set up in the previous suit namely that the first plaintiff being a trustee in management of the trust properties is entitled to an injunction restraining the defendants from interfering with the said right of the first plaintiff. The properties, going by the pleadings in both the suits, are owned by the trust which is represented by the first plaintiff. The plaintiffs withdrew from the earlier suit, that i....... + More
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1989 (7) TMI 346
... ... ... ... ..... , the people of the locality should have been afforded an opportunity of being heard and the administrative decision by the State Government should have been taken after considering the view of the residents. Denial of such opportunity is not in consonance with the scheme of the rule of law governing our society. We must clarify that the hearing contemplated is not required to be oral and can be by inviting objections and disposing them of in a fair way. 29. The principles and precedents thus enjoin us not to support the v....... + More
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1989 (7) TMI 345
... ... ... ... ..... the Register of Firms were not, in fact, partners, one new partner had come in and two minors had been admitted to the benefit of the partnership firm regarding which no notice was given to the Registrar of Firms. Thus, the persons suing, namely, the current partners as on the date of the suit were not shown as partners in the Register of Firms. The result is that the suit was not maintainable in view of the provisions of Sub-section (2) of Section 69 of the said Partnership Act and the view taken by the Trial Court and co....... + More
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1989 (7) TMI 344
... ... ... ... ..... ade thereunder. According to the Adjudicating Officer, the fact that the agreement in question contains a stipulation for remittance of foreign exchange from SC to APA conclusively establishes the contravention of section 8(1) and section 14 and, therefore, attracts the provision of section 47 also. The infringement of section 47 is dependent upon the contravention of section 8(1) and section 14. Having come to the conclusion that the aforesaid provisions of law are not contravened, section 47 also would not come into oper....... + More
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1989 (7) TMI 343
... ... ... ... ..... arbitrary. Roop Chand Adlakha's case (supra) is a clear answer to the case of the writ petitioners and also for the analysis which we have done highlighting Ravinder Kumar Sharma's case (supra). Accordingly we hold that the writ petition was rightly dismissed by the learned single Judge. Thus we dismiss L.P.A. No. 283 of 1988. No costs. 64. C.W.P.Nos.363, 811, 1744 and 3450 of 1987 are also dismissed in view of the dismissal of L.P.A. No. 283 of 1988. The parties will bear their own costs. 65. Category 6 On the dis....... + More
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1989 (7) TMI 342
... ... ... ... ..... to delay in making payment of certificated debt. It was not a penalty. This case has also no application to the facts of the instant case. 11. In our view whenever interest is charged under the Act, whether for delayed payment of tax or filing under estimate of tax or for non- submission of the estimate or return or for default in filing return within the time or delay in making payment of tax, it cannot be allowed as deduction in computing total income as essentially interest in such a case for non-compliance with the pro....... + More
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1989 (7) TMI 341
... ... ... ... ..... d missed the real facts involved in the case. Consequently, the alleged subjective satisfaction of the Detaining Authority cannot be held to be a satisfaction approved of by the Parliament as a justification for the detention under the preventive detention law. 12. Further, the satisfaction arrived at by the Detaining Authority is the result of a cumulative consideration of the detenu's statement, the follow up action and the retraction of the detenu as is clear from para-10 of the grounds of detention. The satisfactio....... + More
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1989 (7) TMI 340
... ... ... ... ..... der sub-section (1). 15. In the affidavit of the Sarpanch, it has been mentioned that almost 80 per cent of the income of the Gram Panchayat in the instant case comes from the amount paid by the company by way of taxes. As a result of the embargo placed upon the recovery of the taxes due from the company by section 22(1) of the Act, all the activities of the Gram Panchayat will grind to a halt. If this is so, it is an unfortunate situation, but we cannot interpret the provisions of an Act with reference to hardship in a pa....... + More
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1989 (7) TMI 339
... ... ... ... ..... ination cannot be sustained and has to be set aside. When the termination order is set aside by the courts normally the servant becomes entitled to back-wages and other consequential benefits. This case has a chequered history. From 1976 onwards there has been continuous litigation and mistrust between the parties. The facts which we have narrated above go to show that Sharma has equally contributed to this unfortunate situation. In view of the facts and circumstances of this case we order that sixty per cent of the back-w....... + More
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1989 (7) TMI 338
... ... ... ... ..... ering the true meaning of 'permissible area' under the Punjab Security of Land Tenures Act and for that purpose the meaning of land was being examined; whether banjar Jadid should be excluded with reference to the meaning of land under the East Punjab Displaced Persons (Land Settlement) Act and the Punjab Tenancy Act was being debated before the Court. We do not think in view of the statutory definition any digration is necessary. It is impermissible to rely on definitions containing meanings different from the def....... + More
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1989 (7) TMI 337
... ... ... ... ..... during the year under consideration any money was spent by the assessee on further construction of the house property and that the only activity of the assessee happened to be to collect rent. The Tribunal held that the assessee was not carrying on any business and, therefore, its status as an AOP was rightly taken by the ITO and confirmed by the AAC. 7. The activity of the assessee was only to collect rent. The Tribunal has found that the assessee was not carrying on any business. The finding, although challenged, the que....... + More
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1989 (7) TMI 336
... ... ... ... ..... its longivity is replaced by altogether a new assset. It is not a case of mending the existing asset or restoring it to sound or good condition to make up for part damage injury or decay. 24. In our view this expenditure cannot be allowed as current repairs. It is no doubt true even if in a case the costs of repairs or current repairs are not allowable under section 31, section 37(1) of the Act may be attracted if the conditions laid therein are satisfied. The nature of expenditure laid out and incurred in this case is cap....... + More
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1989 (7) TMI 335
... ... ... ... ..... n the promise of beating 'Batmider' of police. And you are beating innocent persons who oppose your activity of liquor etc. These statements are vague and without any particulars as to what place or when and to whom the detenu threatened with Rampuff knife and whom he has alleged to have beaten. These vague averments made in the grounds of detention hereinbefore are bad in as much as the detenu could not make an effective representation against the impugned order of detention. As such the detention order is illegal....... + More
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1989 (7) TMI 334
... ... ... ... ..... t; 12. After a consideration of the matter, we are inclined to the view that the reasoning of and the conclusion reached by the Full Bench of the Calcutta High Court that the new Section 80 is a selfcontained provision are sound and require to be preferred to the view expressed by the Assam and the Madras High Courts. The view of the Full-Bench is to be preferred having regard to the weight and preponderance of the relevant interpretatory criteria. No appeal, in our opinion, could be made to Section 21A of the State Amendm....... + More
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1989 (7) TMI 333
... ... ... ... ..... in accordance with Article 146 of the Constitution after considering the recommendations of the Pay Commission in respect of the Supreme Court employees and all other relevant materials, and that the said amendments to the Rules will be forwarded to the President of India for approval, and, after obtaining the approval of the President in terms of the proviso to clause (2) of Article 146 of the Constitution, the same will be implemented. In the circumstances, no further order is required in the present proceedings', ap....... + More
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1989 (7) TMI 332
... ... ... ... ..... h cases may be rare, reasonable security may be demanded from dealers who do not have a clean record or from persons against whom there are sufficient reasons to believe that the goods may be dealt with otherwise than in the manner declared. 18.. In view of the reasons given above, we do not find any illegality in the action of the commercial tax authorities demanding security. 19.. The main prayer of the applicant is that a direction be issued commanding the respondents to withdraw, cancel and/or rescind the purported act....... + More
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1989 (7) TMI 331
... ... ... ... ..... hat the sale must precede the inter-State movement and (iii) it is also not necessary for a sale to be deemed to have taken place in the course of inter-State trade with the covenant regarding inter-State movement must be specified in the contract itself. It would be enough if the movement was in pursuance of and incidental to the contract of sale. Applying the principles enunciated by the Supreme Court to the facts of the instant case, it must be held that the movement of the goods from factory to Delhi office was occasio....... + More
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1989 (7) TMI 330
... ... ... ... ..... cluding articles of personal adornment, and the word further imports that the articles are of value in the community where they are used. A belt of cowry shells, a necklace of bears claws, a head ornament of sharks teeth, though possessing no value in themselves, are esteemed valuable in the communities where they are worn ....................... Articles manufactured from those for the purpose of personal adornment are known as articles of jewelry. In the light of the above meaning to the word jewellery , we have no doubt....... + More
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1989 (7) TMI 329
... ... ... ... ..... ntion of the dealer was not to make the entries in the books. Moreover, the penalty under section 13-A(4) cannot be levied merely on account of the intention of the dealer not to show the goods in the account books, but penalty could be levied only when the goods were wilfully omitted from being shown in the accounts and this conclusion can be reached only after the goods having been received at the destination and they having not been entered in the account books and other documents maintained in the course of business. T....... + More
