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1990 (5) TMI 250
... ... ... ... ..... king that since the right to apply is a recurring one the question of limitation would not arise. 20. We have now, as per our preceding discussion, settled the question and we hold that Art. 137 of the Limitation Act would not apply to proceedings filed for grant of probate or letters of administration with or without the Will annexed. Before concluding, we must point out that though the proceedings filed for grant of probate or letters of administration may riot come within the mischief of Art. 137 of the Limitation Act, ....... + More
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1990 (5) TMI 249
... ... ... ... ..... is a breach on account of submission of the bank guarantee instead of a demand draft, it cannot be said that the employer had accepted the bank guarantee No. 10 of 1989. On the contrary, that demand draft had been rejected finally by the employer, when it insisted on submission of demand draft only. The employer is, thus, not justified in claiming encashment of bank guarantee No. 10 of 1989, if it complains of breach of term of agreement because of submission of that bank guarantee instead of a demand draft. 47. In the res....... + More
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1990 (5) TMI 248
... ... ... ... ..... the reasons aforesaid, this writ petition is allowed and the order of District Magistrate, Ludhiana, Annexure P.1, issued under Section 3 of the Act is declared illegal, ultra vires and null and void the respondents are restrained from enforcing the same. However, in the interest of justice, operation of his judgment is stayed for two weeks from the receipt of the copy of the order of his Court, so as to enable the District Magistrate to fix the price according to the principles laid down in this judgment. The District Mag....... + More
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1990 (5) TMI 247
... ... ... ... ..... ad no difficulty in passing this account as they were satisfied about the way in which the account was prepared. The ITO did not examine the books of account of the assessee in course of the assessment proceeding to find out whether mistake has been committed or not by the assessee or the auditors. 6. This is not a case of glaring and obvious mistake apparent from the assessment order. There is no error apparent on the face of the records. According to the assessee, the records that were produced by the assessee were defec....... + More
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1990 (5) TMI 246
... ... ... ... ..... otiation, it is mandatory for the Central Government to constitute a Tribunal for adjudication of the dispute. We were shown the Bill where in Section 4 the word 'may' was used. Parliament, however, substituted that word by 'shall' in the Act. Once we come to the conclusion that a stage has reached when the Central Government must be held to be of the opinion that the water dispute can no longer be settled by negotiation, it thus becomes its obligation to constitute a Tribunal and refer the dispute to it as....... + More
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1990 (5) TMI 245
... ... ... ... ..... s were aware of the notification and that their grievance is not bona fide and further that they have approached the Court belatedly. There is no material on record to hold that the petitioners were aware of the notification. It is not possible to accept the plea of laches. 27. In the result, for the reasons stated above, rule is issued and made absolute. The writ petitions are allowed and the impugned notifications as well as the impugned demand notices are quashed. In the circumstances of the cases, there will be no orde....... + More
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1990 (5) TMI 244
... ... ... ... ..... ₹ 12,000. The principle laid down in this case is that here the assessee made a claim for loss as soon as the property was lost or destroyed. At first the assessee found that there was no likelihood of recovery of property and then it claimed for loss. When the assessee realised that in fact loss had taken place, it lodged its claim with the insurance company for compensation. The assessee stated that the amount of compensation will enable him to write off the loss. The assessee had actually shown its claim with the ....... + More
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1990 (5) TMI 243
... ... ... ... ..... rtment filed an appeal before this Tribunal. The department submitted before the Tribunal that the Commissioner (Appeals) should not have allowed the amount under section 37(1) as it formed capital expenditure. The Tribunal held that the Commissioner (Appeals) was correct in allowing the expenditure of ₹ 78,000 for conversion of the oil-firing equipment to coal-firing one under section 37(1). The machine was changed. The only thing that was done was that there was a conversion of oil-firing equipment for better worki....... + More
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1990 (5) TMI 242
... ... ... ... ..... ember, 1975, 1976, 1977 and 1978 respectively. 3. The question No. 1 is now concluded by the decision of this Court in the case of D.D.C. Hansa vs. CIT (IT Ref. No. 78 of 1984) in which the judgment was delivered on 9th April, 1990 since reported in (1992) 105 CTR (Cal) 363. Following the said decision the question is answered in the affirmative and in favour of the Revenue. 4. The question in R.A. No. 575 and 576 (Cal)/85 and question No. 1 in R.A. No. 577 (Cal) and 578 (Cal)/85 is also covered by the above decision and t....... + More
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1990 (5) TMI 241
... ... ... ... ..... ecide such a dispute in the winding-up proceedings; and (3) If there is no bona fide dispute with regard to the sum payable towards the principal, it is open to the creditor to resort to both the remedies of filing of a civil suit as well as filing of a petition for winding-up of the company. 15. The case on hand also falls in the groove of the principles as referred to above and in such a circumstance, it goes without saying that the company petition deserves to be dismissed, on the face of existence of a bona fide claim ....... + More
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1990 (5) TMI 240
... ... ... ... ..... fidavit has been filed by Shri A.K. Roy, Under Secretary to the Government, Ministry of Finance, Department of Revenue, New Delhi although the order of detention was made by Nisha Sahai Achuthan, Joint Secretary to the Government of India, Ministry of Finance. It is evident that the said Under Secretary was dealing with the papers relating to the particular order of detention and he placed those papers before the Minister concerned. In these circumstances, the counter-affidavit filed on behalf of the respondents cannot but....... + More
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1990 (5) TMI 238
... ... ... ... ..... ontrary to the injunction order and such an act is subject to the directions and orders of the Court appointing the Receiver. Therefore the tenancy created in favour of the Tatas was in breach of the order of the court and consequently the Tatas cannot claim any protection under the provisions of the Act and they are liable to be evicted. In the counter affidavit filed on their behalf, it is no doubt stated that they were inducted into possession and even sending the cheques. The case of the appellant is that cheques were ....... + More
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1990 (5) TMI 237
... ... ... ... ..... ional imperative is ob- served in breach, it would amount to negation of the consti- tutional obligation rendering breach would defeat the very concept of liberty--the highly cherished right--which is enshrined in Article 21 of the Constitution. However, in the same decision it has been pointed out that what is reasonable dispatch depends on the facts and cir- cumstances of each case and no hard and fast rule can be laid in that regard. We have already expressed that the affidavit filed by the Deputy Superintendent of Poli....... + More
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1990 (5) TMI 236
... ... ... ... ..... the Government rules and regulations which may come in force hereafter and the same shall be binding on all the members. It will be apparent from the Scheme that it was not meant for promoting music. It was a pure business-preposition meant to collect money and earn profits, and it was to be used as a device to evade the entertainment duty. The receipts and/or the invitation cards were nothing but tickets for the show and only for one show, and were collected at the door. In the circumstances, whatever be the description g....... + More
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1990 (5) TMI 235
... ... ... ... ..... authorities should consider the same and take action accordingly, as expeditiously as possible. In considering the question of the petitioner continuing his medical educa- tion, the appropriate authorities should bear in mind the justice of the situation. We, therefore, leave it to the authorities to take appropriate action about the continuance or discontinuance of the petitioner in his studies on the basis of the aforesaid consideration. We order accordingly. We do so only in the background of the peculiar facts and circ....... + More
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1990 (5) TMI 234
... ... ... ... ..... ders of this Court, primarily due to shortfalls in the guaranteed off-take and that four concerns, who have stopped taking supply of gas, are in arrears to the tune of about ₹ 12 lakhs. We need hardly say that the ONGC will be at liberty to take immediate steps to recover the charges due from the respondents in the light of this judgment. (ix) We wish to add that we are not called upon to, and do not, express any opinion regarding the notification dated 30.1.87 of the Government issued subsequently fixing the price a....... + More
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1990 (5) TMI 233
... ... ... ... ..... consequential orders regarding the release of the seized goods. It, therefore, becomes clear that when the subsequent orders were passed on February 13 and 15, 1989, the appellant did not insist on the sale of the seized commodity as per the order of December 8, 1988. The matter came up for hearing on subsequent occasions also but at no time did the appellant press for the implementation of the said order of December 8, 1988. Even after the Special Judge recorded an acquittal and directed return of the goods, the appellant....... + More
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1990 (5) TMI 232
... ... ... ... ..... iew none of the decisions has any application in the facts and circumstances in the matter of consideration since none of the decisions did consider a situation like the present one and as such the decisions are clearly distinguishable on facts and in that view the same do not lend any assistance to this court. 21. In that view of the matter, I am unable to accept the contention of Mr. Chatterjee and as such this application fails and is dismissed, though, however, without any order as to costs. The purchaser is hereby dir....... + More
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1990 (5) TMI 231
... ... ... ... ..... ess of leasing out generating sets. The assessee itself was not actually running the generating sets. The assessee's business was leasing out the generators. The generating set was being used by the assessee and is still being used by the assessee in its business of leasing out generating sets. Therefore, the claim of the assessee has to be allowed. Accordingly, question No. 4 is to be answered in the negative and in favour of the assessee. 9. In view of the above, the questions referred to are answered as follows Ques....... + More
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1990 (5) TMI 230
... ... ... ... ..... rived of it except in accordance with the procedure established by law. Reverting to the facts of the present case as submitted by the learned counsel, except merely mentioning that the representation was forwarded to the concerned sponsoring authority on 25.8.1989 and the comments from the sponsoring authority was received by the Department on 11.9.1989, there is absolutely no explanation as to why such a delay had occurred. Therefore, in the light of the proposition laid down in Rama Dhondu Borade's case (albeit), we....... + More
