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1990 (3) TMI 384
... ... ... ... ..... to warrant interference by this Court. So far as the temples said to be situated in some of the lands sought to be acquired are concerned, it is enough to observe that T.T.D. itself is a religious institution. We can take note of the fact that T.T.D. is financially helping several other Hindu religious institutions, not only in this State but all over the country. Such an institution would not destroy or demolish temples. If there are really temples in any of the lands being acquired, it is evident that T.T.D. will take st....... + More
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1990 (3) TMI 383
... ... ... ... ..... rt of the defendants or at least an intention has been amply evinced in the matter of procurement of a breach of agreement between the plaintiffs and its foreign principals. 21. In the premises, there shall be an order of injunction restraining the defendants or their servants and agents from procuring or wrongfully inducing any breach of any agreement made by and between the plaintiffs and the foreign principals as mentioned in Schedule J to the petition in any manner whatsoever or entering into any agreements with the sa....... + More
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1990 (3) TMI 382
... ... ... ... ..... on on the basis of his own knowledge and perception instead of relying more on the version of the incident as placed before him by the sponsoring authority. In a case where the detaining authority may not be present at the place of the incident or the occurrence, he has to form the requisite opinion on the basis of materials placed before him by the sponsoring authority but where the detaining authority was himself present at the scene of occurrence he should have relied more on his own observation and knowledge than on th....... + More
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1990 (3) TMI 381
... ... ... ... ..... was, therefore, a case of fraudulent misrepresentation as to the character of the document executed by her and not merely as to its contents or as to its legal effect. The plaintiff-appellant never intended to sign what she did sign. She never intended to enter into the contract to which she unknowingly became a party. Her mind did not accompany her thumb impressions. This is a case that falls within the principle enunciated in Ningawwa v. Byrappa 3 Ors., (supra) and it was, therefore, a totally void transaction. According....... + More
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1990 (3) TMI 380
... ... ... ... ..... t in terms of remand order is expected soon, then in that situation the court may take this into consideration, and pass suitable order. of adjournment awaiting such an order The trial court shall, while disposing of such an application, bear in mind following observations of the Supreme Court in the case of P. Jayappan (supra) EVEN here the discretion should be exercised judicially and in such a way as not to frustrate the object of the criminal proceedings. There is no rigid rule which makes it necessary for a criminal c....... + More
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1990 (3) TMI 379
... ... ... ... ..... duction of articles . The Court held at, though the pressure piling resulted in laying of the foundation of buildings, but in view of the technology involved, etc., came to hold that, the activity was a manufacturing of an article. Therefore, these judgments also support the claim of the assessee. The three Tribunal decisions relied upon by the assessee, were considering the granting of investment allowance, under sec. 32A of the Act, containing the words, the business of construction , and have been used in conjunction wi....... + More
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1990 (3) TMI 378
... ... ... ... ..... ds cannot be established, duty cannot be levied. In the other case cited by the learned Counsel (1978 ELT J 172 1976 Cen-Cus 8ID ECR C (S.C.) 198 Oudh Sugar Mills Ltd, v. Union of India) the Supreme Court has held that show cause issued in the absence of evidence of removal of goods without payment of duty the findings are without any tangible evidence and are based only on inferences involving unwarranted assumption and are vitiated by an error of law. We accordingly hold that the duty on brass controllers and tops found ....... + More
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1990 (3) TMI 377
... ... ... ... ..... s an earlier order made by it was, therefore, not concluded by this decision. The inherent jurisdiction of the High Court cannot be invoked to override bar of review under section 362. It is clearly stated in Sooraj Devi v. Pyare Lal, 1981 1 SCC 500 that the inherent power of the court cannot be exercised for doing that which is specifically prohibited by the Code. The law is therefore clear that the inherent power cannot be exercised for doing that which cannot be done on account of the bar under other provisions of the C....... + More
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1990 (3) TMI 376
... ... ... ... ..... cumstances, succeed for the simple reason that the society has failed to prove the fact which constitutes the foundation for jurisdiction. If the society fails to prove that the appellant has no right to the occupation of the flat since he is a mere trespasser, the suit must obviously fail. That is why even in the case of Hindustan Petroleum Corporation Limited this Court did not consider it necessary to deal with the contention based onSection 91(1) of the Societies Act in detail and felt content by observing that the poi....... + More
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1990 (3) TMI 375
... ... ... ... ..... eir conduct. (See (i) R.K. Lakshmanan v.A.K. Srinivasan, 1976 I SCR 204 and (ii) Niranjan Patnaik v. Sashibhushan Kar, 1986 2 SCC 567 at 576. (3) The Judiciary and Constitutional Politics--Views from the Bench by Mark W. Cannon and David M.O.'s Brien p. 27. Learned Judge having held that the High Court has no jurisdiction to entertain the review petition ought not to have commented on the professional conduct of the appellant and that too without an opportunity for him. We regret to note that the observations made and ....... + More
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1990 (3) TMI 374
... ... ... ... ..... erence was made to a decision of this Court in the case of CIT v. National Insurance Co. of India 1981 127 ITR 54. In that case, it was held that the person in respect of whom provision for pension was made had already retired and there was an existing liability under the terms of his employment. Further, existing liability was actuarially computed and thereafter the provision for pension represented accrued liability and was an admissible deduction in computing the profits of the assessee for that assessment year. In that....... + More
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1990 (3) TMI 373
... ... ... ... ..... , a person is sought to be charged, then the said provisions have to be construed as having retrospective effect. In that event, the accused would be deprived of a defence open to him at the time the acts complained of were committed. A defence which was open to the accused at the time he did the acts complained of cannot be taken away by retrospective operation of a subsequent statute (see Queen v. Griffith 1891 2 QB 145). The ingredients of the offence on which the prosecution has been launched had taken place before the....... + More
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1990 (3) TMI 372
... ... ... ... ..... Court. Even the 20th seat has been filled up pursuant to the order dated 20-2-1990 in Writ Petition No. 368 of 1990. This seat has been given to respondent No. 16. Respondent No. 16 submits that he has given up his seat in the previous medical college on his being admitted to a Municipal Medical College in Bombay. It is pointed out by Mr. Bharucha as well as by respondents Nos. 14 and 16 that the petitioner has not complied with the requirements of the Press Note. She has also not kept the deadline fixed under it. Hence he....... + More
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1990 (3) TMI 371
... ... ... ... ..... oubt was intended to protect the attaching creditor, but if the subsequent conveyance is in pursuance of an agreement for sale which was before the attachment, the contractual obligation arising therefrom must be allowed to prevail over the rights of the attaching creditor. The rights of the attaching creditor shall not be allowed to override the contractual obligation arising from an antecedent agreement for sale of the attached property. The attaching creditor cannot ignore that obligation and proceed to bring the proper....... + More
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1990 (3) TMI 370
... ... ... ... ..... same time the appellants have been wrongly denied their right to the posts of Tehsildars. Having regard to these facts and circumstances, we are of the opinion that it would be expedient in the interest of justice not to interfere with the respondents' appointment but at the same time steps should be taken to enforce the appellants' right to the posts of Tehsildars. In this view, we direct the State Government to appoint the appellants on the posts of Tehsildars with retrospective effect, but if no vacancies are av....... + More
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1990 (3) TMI 369
... ... ... ... ..... n pending enquiry. It is, however, open to the writ petitioner to approach the Co-operative authorities against the order of suspension. Under sub-rules (3) and (4) of Rule 72 of the A.P. Co-operative Societies Rules, 1964, the Registrar has got the overall supervisory jurisdiction and Control over the service conditions of the Secretaries. Even otherwise, under S. 4(2) of the Act, the Registrar has got power to give appropriate directions in the interest of co-operative movement, public interest, or in order to prevent th....... + More
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1990 (3) TMI 368
... ... ... ... ..... evision of a non-existing order. Once it is accepted that the order passed by the ITO for levy of interest under section 215 is not a part of the assessment order under section 143(3), then the Commissioner cannot direct the ITO to pass an order under section 215 on the ground of the failure of the ITO to pass such an order. In the case of Premchand Sitanath Roy (supra) the Court was not called upon to decide and did not decide in any way the question whether the Commissioner had jurisdiction under section 263 to direct an....... + More
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1990 (3) TMI 367
... ... ... ... ..... see whether the appointment had contravened any statutory or binding rule or ordinance. The High Court should show due regard to the opinion expressed by the experts constituting the Selection Committee and its recommendation on which the Chancellor has acted. See also the decisions in Dr. J.P. Kulshreshtha Ors. v. Chancellor, Allahabad University, Raj Bhavan Ors., 1980 3 SCR 902 at 912 and Dalpat Abasahed Solunke v.B.S. Mahajan, 1990 1 SCR 305 at 309-310. In the result, tile appeals are allowed, the judgment of the High C....... + More
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1990 (3) TMI 366
... ... ... ... ..... on in the Miscellaneous Application is to be regarded as res judicata it would assume the status of a special rule of jurisdiction applicable to the parties in derogation of the law declared by the legislature. We, therefore, see no substance in the second submission. Civil Appeal No. 708 of 1978 is accordingly dismissed with costs. o p /o p In Civil Appeal No. 709 of 1978, the only question is about the validity of a decree obtained before the date of the notification issued under s. 3 of the Cantonments (Extension of Ren....... + More
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1990 (3) TMI 365
... ... ... ... ..... sonal advantage to the assessee. The Tribunal upheld the order of the CIT(A) in holding that the rent-free accommodation provided to the assessee was exempt under s. 10(14) of the IT Act. Our attention has been drawn to the decision of the Madras High Court in the case of Addl. CIT vs. Brakes India Ltd. (1979) 118 ITR 820 (Mad). It appears that the decision of the Tribunal gets in support from the decision of the Madras High Court referred to above. Nothing has been stated by the Revenue as to why the said decision of the ....... + More