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1994 (3) TMI 410
... ... ... ... ..... ) of the Cr.P.C. and does not in any manner advance the case of the petitioner). If that were the intention, there was no necessity for constituting a separate Corporation at all. The very purpose of constituting the Corporation appears to have been to afford flexibility in its Management on business principles, subject of course to the permanent interests of the producer and the consumer. The properties of the Corporation are not therefore immune from tax under Article 285(1) of the Constitution. 18. This is sufficient to....... + More
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1994 (3) TMI 409
... ... ... ... ..... nner in which the various features are harmonized with other of them, may give rise to a claim of the label being artistically made, and actually being so, and, thus, by itself being copyrightable matter. (Para 45)(ii) Passing off-Compare the whole labels - Similarities - Defendant wished to make its label a close approx mareputation-Especially sotion of the label of the plaintiff -Likelihood of deception-Would lead to erosion of the reputation-Especially so in. the case of potable products which cannot bear a mark and onl....... + More
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1994 (3) TMI 408
... ... ... ... ..... income. Hence, the interest paid to the bank during the accounting year in which the interest on delayed payment was received must be taken to have been incurred for getting the said interest. That portion of the interest, which was paid during the accounting year, must be deducted from the amount received. This is more so since the assessee was following the cash system of accounting after the termination of the business. Therefore, the assessee is not entitled to claim deduction of the interest paid to the bank during th....... + More
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1994 (3) TMI 407
... ... ... ... ..... tate or otherwise, that the permission under section 63 of the Bombay Tenancy and Agricultural Land Act, is a condition precedent for the sale. Mr. Nakhwa also relies on an extract from the standard commentary on the Maharashtra Land Revenue Code by Gupte and Dighe's, II Edition, 1994, at page 202, whereby the learned Authors have extracted the principles referred to by me in Gulabchand's case and reiterated that the grant of permission by itself does not constitute the commencement of the N.A. use but that the sam....... + More
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1994 (3) TMI 406
... ... ... ... ..... s are answered as follows a) the suit is maintainable; b) the levy of cess is illegal; c) there will be decree for ₹ 1,05,745.25 p., there will also be decree in terms of prayer (b) of the plaint. 44. A contention was raised that the plaintiff is not entitled to interest but this contention cannot be accepted. In Elpro International Ltd. and Ors. v. Joint Secretary, Government of India, Ministry of Finance and others, reported in 1985(19)ELT3(SC) , the Supreme Court awarded interest at the rate of 12% on duty which w....... + More
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1994 (3) TMI 405
... ... ... ... ..... sonal immunity extends to such a case as well. 15. As pointed out by me earlier, Article 361 of the Constitution of India, is absolute in terms and even in the case of mala fide the protection of immunity will apply. Courts have considered the question of admissibility of news items appeared in press reports in the newspapers in the two Supreme Court judgments referred to supra, as observed by the Supreme Court, I cannot take judicial notice of the facts stated in the news items they being in the nature of hearsay secondar....... + More
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1994 (3) TMI 404
... ... ... ... ..... al position, I find considerable force in the submission of Mr. A. Sarma and hold that the proposed punishment is not in accordance with law. 12. According to Mr. Sarma the appointing authority of the Petitioner, namely, Executive Committee of the District Council has not passed any order and all actions are being taken at the official level, Therefore, the writ petition is allowed to the extent that Respondents shall place the entire matter before the Executive Committee of the District Council within 1.5 days from the re....... + More
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1994 (3) TMI 403
... ... ... ... ..... for the benefit and the quantum of relief admissible to it as held by the Tribunal in the case of Veena Organics 1992 (59) E.L.T. 87 . In the case of Haryana State Electricity Board v. Collector of Central Excise 1988 (37) E.L.T. 81 , the Tribunal held that it would not be proper to deny the benefit available to the appellants under Notification No. 201/79 only for the reason that the procedural part had not been complied with and held that the benefit should be granted if established by acceptable evidence. In this case a....... + More
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1994 (3) TMI 402
... ... ... ... ..... n eyes failed to adduce that evidence, the caw should not be remanded to give a second chance to the party to adduce that evidence. The policy of the law is that, once the matter has been fairly tried between the parties, it should not, except in special circumstances be reopened and retried. In a recent decision their Lordships of the Supreme Court laid down that power to order retrial after remand, where there has already been a trial on evidence before the Court of first instance, cannot be exercised merely because the ....... + More
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1994 (3) TMI 401
... ... ... ... ..... e plea of election in subsequent proceedings to claim the benefit under Section 106 of the Kerala's Land Reforms Act. 13. We have already seen that the Land Reforms Act is a beneficial legislation and has conferred certain benefits on the tenants. The tenant is expected to raise all the pleas available under the statute at the relevant time. It is a sheer abuse of the process of the court to raise at each successive stages different pleas to protract the proceedings or to drive the party to multiplicity of proceedings........ + More
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1994 (3) TMI 400
... ... ... ... ..... order being made in this regard. The respondent has been directed to furnish indemnity bond in the sum of ₹ 12.00 lakhs which admittedly covers the price of the tooth paste. It would also be necessary to get the undertaking from the respondent that they would deposit the amount covered by the indemnity bond if ultimately, the Appropriate Authority comes to the conclusion that the tooth paste was liable to confiscation. 15. In view of my aforesaid discussion, the order of the learned Additional Chief Metropolitan Magi....... + More
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1994 (3) TMI 399
... ... ... ... ..... inst the statute and strike down the assessments on the ground of alleged unreasonableness in their completion, thereby cutting down the period prescribed by the statute itself for the completion of such assessments. The assessment in this case is well within the time prescribed by the second proviso to Sub-section (6) of Section 17. 2. The other question which the Petitioner raised was on the allegation that she was a partner of the firm in question only for a few months in 1983 and she cannot be made liable for the tax d....... + More
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1994 (3) TMI 398
... ... ... ... ..... visit with the penalty for being members of an unlawful association, for dealing with funds of such association, and prescribes punishment for the unlawful activities of such persons, respectively. 15. We are, therefore, of the view that the Government has failed to justify the immediate ban imposed on Jamaat-e- Islami Hind under the proviso to Section 3(3) of the Act. Accordingly the part of the notification, viz., and directs, in exercise of the powers conferred by the proviso to sub-section (3) of 1 (1993) 1 SCC 78 that....... + More
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1994 (3) TMI 397
... ... ... ... ..... the view that as per Section 2 of the Ordinance, the proceedings before us automatically stand transferred to Special Court with effect from January 25, 1994, and our jurisdiction is barred as provided under Section 3 of the Ordinance which reads as follows (3) On and from the commencement of the Special Court (Trial of Offences relating to Transactions in Securities) Amendment Ordinance, 1994, no court other than the Special Court shall have, or be entitled to exercise, any jurisdiction, power or authority in relation to ....... + More
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1994 (3) TMI 396
... ... ... ... ..... existing member or his legal heir or children. 29. We, therefore, find no merit in the submission made by Mr. Raghavan, on the merits of the interpretation placed by him upon articles 7 and 9 (supra). 30. In the result and keeping in view the totality of the circumstances set out hereinabove, we see no reason to interfere with the judgment impugned, dismissing the petition under section 155 of the Companies Act. In our opinion the learned company judge was perfectly justified in holding that the appellants-petitioners befo....... + More
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1994 (3) TMI 395
... ... ... ... ..... urtherance of the specific power and not as enlarging specific powers so given. 6. In this case, the case of Timblo Irmaos Ltd. v. Jorge Anibal Matos Sequeira, AIR 1977 SC 734, was also cited to state that the Supreme Court sets out the rule of construction to the effect that general words following the words conferring specifically enumerated powers cannot be construed so as to enlarge the restricted powers there mentioned . Therefore, the general power in Clause (19) cannot be construed as enlarging the scope of powers b....... + More
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1994 (3) TMI 394
... ... ... ... ..... bject matter of arbitration being not covered by any of the sections of the Act dealing with arbitration; and having held that the provisions of the Act have to override what has been mentioned in the Condition, and having further held that the Act would prevail over the general law of arbitration now contained in the Arbitration Act of 1940, we would hold that though the present dispute would have been referable to arbitration because of what has been provided in Condition 29, it cannot be done, in view of the provisions ....... + More
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1994 (3) TMI 393
... ... ... ... ..... copy of the stay order was produced before us for the first time during arguments and we have ordered an inquiry into its genuineness. 28. We, therefore, hold that the State of Kerala has good reasons to plead before us that it is not to be compelled to release the detenu merely because of an order purporting to be a certified copy of the stay order said to have been passed by the Calcutta High Court is, for the first time, produced after three years and when neither the original order of the Calcutta High Court nor the Co....... + More
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1994 (3) TMI 392
... ... ... ... ..... to show that he is a tenant holding over, mere payment of rent without necessary animus not being sufficient. Such a tenant for the sake of convenience is described as a statutory tenant. It would not be open to such a tenant to urge by way of defence, in a suit for ejectment brought against him under the provisions of the Rent Restriction Act, that by acceptance of rent a fresh tenancy was created which had to be determined by a fresh notice to quit. This ratio is neither departed from nor controverted in any subsequent j....... + More
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1994 (3) TMI 391
... ... ... ... ..... e facts and circumstances of each case. There is no period prescribed either under the Constitution or under the concerned detention law, within which the representation should be dealt with. The requirement however, is that there should not be supine indifference slackness or callous attitude in considering the representation. Any unexplained delay in the disposal of representation would be a breach of the constitutional imperative and it would render the continued detention impermissible and illegal. (25) The delay in th....... + More
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