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1991 (7) TMI 389
... ... ... ... ..... ment filed against Mst. Radha Bai and Govind Rao Harshe was also decreed in favour of the appellant Mahila Vidyalaya. In execution of the decree for ejectment Mahila Vidyalaya was trying to obtain possession. Thus by no stretch of imagination can it be said that Mahila Vidyalaya was a trespasser in the facts and circumstances mentioned above. The High Court in our view did not consider the case in a proper perspective and took a wholly erroneous view in holding that the appellant was a trespasser and Govind Rao Harshe coul....... + More
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1991 (7) TMI 388
... ... ... ... ..... ction 482 of the Code of Criminal Procedure, the petitioners, who are really the wrong doers according to the first respondent, would escape scot free. This is not correct. It would be open to the first respondent to show upon evidence in the trial of his first complaint, Criminal Case No. 745 of 1984, that the present petitioners are guilty of the offences alleged and persuade the Court to exercise its powers under Section 319 of the Code of Criminal Procedure. If the Court is satisfied by the evidence led before it in th....... + More
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1991 (7) TMI 387
... ... ... ... ..... ground alone. 11. Our conclusions therefore are that the Controller must rehear the appeal and determine the following issues -- (i) Whether the petitioner is manufacturing and selling a pre-packed commodity within the meaning of the 1977 Rules? (ii) Whether the petitioner is entitled to exemption under Rule 34. In the result, the petition succeeds and is allowed. The impugned order dated 17th July 1981, passed by the Controller (Annexure-5 to the writ petition) in so far as its decision on the third issue is concerned, is....... + More
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1991 (7) TMI 386
... ... ... ... ..... ompromise is not binding on the parties, any recital is of no much value as evidence. The parties are often willing to make admissions for the purpose of affecting a compromise to which it would be unfair to hold them if the compromise falls through. 11. In view of the above discussions, there is no doubt in my mind that the statements made in the compromise petition even if treated as valid admissions, were not intended to be treated as evidence by any of the parties because of failure of the compromise petition. In view ....... + More
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1991 (7) TMI 385
... ... ... ... ..... al Excise, Madras, reported in which in turn is based on Supreme Court's judgment in the case of CIT v. Bijli Cotton Mills Private Limited . He submits that compulsory payment of Dharmada has been very pointedly dealt with by the Supreme Court in the aforesaid judgment of Bijli Cotton Mills. After considering the arguments of the Department in the earlier case of M/s. Mohan Co., the Tribunal had passed the considered decision. The same should be followed now. He, therefore urges that the appeals of the Collector deserv....... + More
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1991 (7) TMI 384
... ... ... ... ..... ho decided the dispute of title were competent in law to decide such a dispute. The first respondent has rather acted in a curious manner. While respondents 2, 3 and 4 heard the parties and went in to the question of title, the first respondent decided to do it without even issuing any notice to the petitioner and without even issuing any notice to the petitioner and without affording any opportunity of being heard. The order of the first respondent is in the teeth of the well-known principle of natural justice that no one....... + More
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1991 (7) TMI 383
... ... ... ... ..... he assessing officer is excessive or unreasonable having regard to the fair market value of the goods, services or facilities for which the payment is made. Now, in the present case, the payment cannot be said to be made for any services rendered, since it is clear that what is paid is a rebate or commission worked out after the sales are effected at a certain percentage of sales. Secondly, the persons referred to in clause (a) are specified in clause (b) and as pointed out above in the case of a company, the person is a d....... + More
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1991 (7) TMI 382
... ... ... ... ..... l the High Court could not, nor can we, interfere with their acquittal, but as rightly pointed in Brathi's case this Court is not bound by the facts found proved on the appreciation of evidence by the courts below and is, in law, entitled to reach its own conclusion different from the one recorded by the court's below on a review of the evidence. In that view of the matter we think that the conviction of the appellant can be sustained with the aid of Section 34 or 149, IPC, as the case may be. In the present case w....... + More
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1991 (7) TMI 381
... ... ... ... ..... by the detaining authority and its Marathi translation supplied to the petitioner. We have already pointed out above that the said discrepancy is innocuous. Not only this, but even excluding the portion of the ground pertaining to the said application, there is independent material which was sufficient for the subjective satisfaction of the detaining authority to issue the impugned order of detention. It is stated in the said ground that on 1st of January, 1990, a country made revolver and ten live cartridges - were recove....... + More
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1991 (7) TMI 380
... ... ... ... ..... ot in dispute. The only limited question referred to this court is whether the Tribunal was right in holding that the capital contributed by the minors should be treated as consideration for the gift of interest surrendered in favour of the minor. On the facts and circumstances in this case. It is so and so we answer the question referred in the affirmative and against the Department. The reference is answered accordingly. Even though this will dispose of the original petitions as well, it is necessary to re-examine the qu....... + More
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1991 (7) TMI 379
... ...
... ... ..... JJ. ORDER Appeal dismissed.
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1991 (7) TMI 378
... ... ... ... ..... he conclusion of the Full Bench must not be sustained. We accordingly allow the appeal and reverse the decision of the High Court. 7. There is no dispute that there has been improvement of the property by the respondent No. 1. We are aware of case where transferee to overreach the law and taking recourse to fraudulent methods, take property and make improvement. In a case of that type it may be that no compensation would be payable. In this case, perhaps, it may be appropriate to direct that the respondent No. 1 should be ....... + More
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1991 (7) TMI 377
... ... ... ... ..... or registration the respondent authority was not justified in rejecting the claim of the petitioner only on account of late deposit. Normally, we would have remanded this matter before the authority concerned to reconsider the matter after quashing the order but since, we find, on identical facts that power has been exercised by the U. P. Sales Tax Officer in the case of the petitioner and on the same reason granted registration retrospectively from 1st April, 1981, we direct the respondent authority to pass afresh order g....... + More
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1991 (7) TMI 376
... ... ... ... ..... lity or any action contrary to law does not become in accordance with law because it is done at the behest of the Chief Executive of the State. No one is above law. In a democracy what prevails is law and rule and not the height of the person exercising the power. For these reasons the entire proceedings before the State Government suffered from absence of jurisdiction. Even the exercise of power was vitiated and ultra vires. There- fore the orders of the Government to convert the site re- served for public park to civic a....... + More
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1991 (7) TMI 375
... ... ... ... ..... ly notice under Section 21 was, in fact, issued by the Assistant Sales Tax Officer, Jhansi and the case since thereafter was transferred to the Sales Tax Officer, Jhansi by means of an order passed under Rule 81 (2) of the U. P. Sales Tax Rules and thus it cannot be said that proceedings subsequent to the intial proceeding cannot be taken by the officer to whom the case has been transferred. In this view of the matter, it cannot be urged that the proceedings under Section 21 of the Act taken by the Sales Tax Officer, Jhans....... + More
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1991 (7) TMI 374
... ... ... ... ..... as the power of Court of appeal under Sec. 423 of the Code, it is now well settled that normally the jurisdiction of the High Court under Section 439 is to be exercised only in exceptional cases when there is a glaring defect in the procedure or there is a manifest error on a point of law which has consequently resulted in flagrant miscarriage of justice. Inspite of the wide language of Section 435, the High Court is not excepted to act under Section 435 or Section 439 as if it is hearing an appeal. The High Court of Oriss....... + More
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1991 (7) TMI 373
... ...
... ... ..... ial leave granted. No orders on application for stay.
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1991 (7) TMI 372
... ... ... ... ..... petition is two-fold, namely, (a) to grant a mandamus to the appropriate Government for the premature release of the petitioner by exercising constitutional power with the aid of 1958 Rules and (b) to declare the petitioner's continued detention as illegal and void. The petitioner has not completed 14 years of actual incarceration and as such he cannot invoke sections 432 and 433 of the Code. His continued detention is consistent with section 433A of the Code and there is nothing on record to show that it is otherwise ....... + More
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1991 (7) TMI 371
... ... ... ... ..... assessee adopted a fluctuating method of accounting for the interest income. Another reason rendered by the Tribunal for holding against the bona fides of the change-over is that the assessee's representation as regards the debtors' inability to pay the interest is not an honest representation. The Tribunal found that the assessee never wanted in confidence that the debtor-company would clear both the loan and the interest thereon nor did it show that the financial position of the company is bad. This finding also ....... + More
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1991 (7) TMI 370
... ... ... ... ..... osts. 3. We are fully satisfied that the above action taken by the Central Government was done in the larger interest of the economy of the country and in public interest. As we are taking the view that the above explanation given by the respondents has been taken in larger public interest, the decision given in M.J. Bhatusha's case is fully applicable in these cases also. 4. In Bharat Surfactants's case it has been held that the rate of duty and tariff valuation has to be determined in accordance with Section 15(1....... + More
