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1997 (2) TMI 559
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... ... ..... JJ. ORDER Appeal dismissed.
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1997 (2) TMI 558
... ... ... ... ..... siness carried on was identical the net profit rate applied at 0.5 per cent. on the estimated sales of ₹ 2 crores thereby determining the net income at ₹ 1 lakh for the current accounting period of six months and 22 days is considered to be most fair and reasonable. I accordingly concur with the view taken by the learned Accountant Member upholding the order of the first appellate authority wherein the net income is adopted at ₹ 1 lakh applying a net profit rate of 0.5 per cent. on estimated sales of two ....... + More
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1997 (2) TMI 557
... ... ... ... ..... previous year, the same cannot be disallowed under section 43B and also cannot be considered as assessee's income under section 2(24)(x) read with section 36(1)(va). Further, in an unreported case the ITAT Calcutta Bench, in the case of Sudera Services (P.) Ltd. (supra), on which the ld. counsel relied on (copy is placed at page 65 of the paper-book), it has been held, on the facts of that case, that the provisions of section 43B should be construed in a liberal way keeping in view the Legislative intention so that abs....... + More
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1997 (2) TMI 556
... ... ... ... ..... the direction of the court of Session to summon the petitioner. A perusal of the said reveals that the summonses were issued on 22nd April,1996 directing the petitioners to put in appearance before him on 7th May, 1996. Thus the period of limitation in the instant case is to be computed from the said date i.e. 7th May, 1996 the present revision petition was Filed on 1st July, 1996. Thus I find that the present revision petition was filed within 90 days as prescribed under law. Hence the present revision petition is very mu....... + More
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1997 (2) TMI 555
... ... ... ... ..... s defence in the suit. However, we think that is one of defaults in the payment of the instalments. Under those circumstances, merely filing of the suit by the Bank does not put a bar on the Tribunal to go into the merits in the complaint. Each case requires examination on the facts of the case. On the other hand, we find force in reasoning given by the Tribunal on third point, It is the petitioner's case that they were unable to produce the goods and have them marketed to pay back the loan in instalments. It was not t....... + More
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1997 (2) TMI 554
... ... ... ... ..... bsolutely no proof from the defendants. (ix) On issue No. 9, the defendants have not proved their claim as stated in para 33 of the written statement. (18) On a consideration of the documents and oral evidence adduced, I find that the plaintiff is entitled to a sum of ₹ 1,18,492.66. Regarding rate of interest though the transactions are of commercial nature as the transactions pertain to the year 1976 and prior thereto, I feel that the rate of interest could be fixed 12 per annum from the date of plaint till the date....... + More
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1997 (2) TMI 553
... ... ... ... ..... s without any basis. It, however, appears to us that if the sanction had not been accorded for which the criminal case could have been initiated against the respondent, there was no occasion either for the trial court or for the appeal court to consider the prosecution case on merits. Therefore, the High Court need not have made the finding on merits about the prosecution case. We make it clear that finding made by the courts on the merits of the case will stand expunged and will not be taken into consideration in future. ....... + More
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1997 (2) TMI 552
... ... ... ... ..... mmission v. Secy. of State for Employment 1994 ICR 317 1994 1 All E.R. 910 following its earlier decisions, including Factortame (No. 2) Factortame Ltd. v. Secy. of State for Transport (No. 2), 1991 1 A.C. 603 1991 1 All E.R. 70 1990 (3) WLR 818 14. Now coming to the facts of the case, we are of the opinion that award of compensation of ₹ 1, 00, 000 (Rupees one lakh only) to the families of each of the deceased would be appropriate and just. The same shall be paid by the Government of Manipur. The Collector/District ....... + More
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1997 (2) TMI 551
... ... ... ... ..... ot even an attempt made by the Central Government to independently consider the representations made by the detenu either against the order of detention or against the order of declaration. Having regard to the law laid down by the Supreme Court in the case of Smt, Gracy (supra), we have no choice but to hold that the continued detention is not permissible in accordance with law. The order of detention is, therefore, liable to be struck down 16. In the result, Rule is made absolute. The order of detention at Exhibit A date....... + More
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1997 (2) TMI 550
... ... ... ... ..... ervice and subsequently that order is withdrawn and he is reinstated into the service. Can a similar circumstanced person claim equality under Section 14 for reinstatement? Answer is obviously No'. In a converse case, in the first instance, one may be wrong but the wrong order cannot be the foundation for claiming equality for enforcement of the same order. As stated earlier for enforcement of the same order. As stated earlier, his right must be founded upon enforceable right to entitle lion to the equality treatment f....... + More
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1997 (2) TMI 549
... ... ... ... ..... he respondent to the contrary could not have been countenanced in the face of the said statement in the Judgment. We are, therefore, of the said statement in the Judgment. We are, therefore, of the opinion that the respondent must be deemed to have been dismissed by the Competent Authority viz., Chairman. Mr. Narasimha, learned counsel for the respondent writ petitioner, submitted that there are several other submissions which were raised in the writ appeal but which have not been considered by the Division Bench since the....... + More
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1997 (2) TMI 548
... ... ... ... ..... oof of every day's delay. The imposition of costa on officers for filing appeals causes public injustice and gives the manipulators an opportunity to compound the camouflage. Secondly, the imposition of costs personally against the officers will be counter productive and officers would desist to pursue genuine cases of public benefit or importance or of far reaching effect on public administration or exchequer deflecting course of justice. The Court before imposing costs personally against the officers should be circum....... + More
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1997 (2) TMI 547
... ... ... ... ..... e are unable to appreciate the submission. No order or proceeding of the Princely State of Tripura has been produced before the High Court or this Court levying the duty. We also do not know at what rate and on what basis, if any, the duty was being levied. We are also not sure whether the said plea can fall within the four corners of either sub-section (3) or sub- section (4). Sri Javali requested for grant of sometime to enable the State to produce the proceedings. We are not inclined to accede to this plea either. Havin....... + More
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1997 (2) TMI 546
... ... ... ... ..... , 1995, after the amended Rules came into force, and retired from service on July 31, 1995, Since he has already retired, his appointment has not been challenged, though direction to the contra was given by the Division Bench. To that extent, the judgment of the High Court stands set aside and his promotion is ordered to remain undisturbed. As regards others, the Government is required to constitute the DPC which would consider the claims of eligible candidates as per Rules. It would make fresh selection and appointments i....... + More
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1997 (2) TMI 545
... ... ... ... ..... ies to prosecute the appeals and that, therefore, the appeals are not being pressed. The appeals are, accordingly, dismissed with no order as to costs.
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1997 (2) TMI 544
... ... ... ... ..... l exercise. Things which have been adjudged long ago should be allowed to rest in peace. a decision rendered long ago can be over-ruled only if this Court comes to the conclusion that it is manifestly wrong or unfair and nor merely on the ground that another interpretation is possible and the court may arrive at different conclusion. We should remember that the law laid dow by the High Court in the above decision has not been doubted so far. The Act in question is State enactment. These are weighty considerations to hold t....... + More
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1997 (2) TMI 543
... ... ... ... ..... n of the High Court on the question of classification is affirmed. So far as the question of refund is concerned, the matter has to be governed by and shall have to be decided and disposed of in terms of the decision in Mafatlal Industries Ltd. etc. etc. v. U.O.I. etc. etc. - 1997 (89) E.L.T. 247 (S.C.) 1996 (9) SCALE 457 read with the format order (a copy of which is enclosed herewith). The appeal is accordingly disposed of. No costs.
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1997 (2) TMI 542
... ... ... ... ..... eriodical reports ofthe progress made in that behalf besubmitted to the Registry of this Court. The CentralGovernment is directed to convene the meeting within two months from the date of receipt of the order. After evolving the principles, a copy thereof is directed to be forwarded to the Registry of this Court. Shri Rakesh Dwivedi, learnedAdditional Advocate Generalof U.P.and Shri B.B. Singh, learned counsel for the State of Bihar,have taken notice on behalf of the States of Uttar Pradesh and Bihar respectively.They are ....... + More
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1997 (2) TMI 541
... ... ... ... ..... adjudication on merits. But the counter comments made against him by the Secretary were warranted in view of the material on record. He brought to our notice that as on the date when the entries were made, the vigilance enquiry was pending against the respondent and, therefore, the adverse remarks came to be made. The findings recorded by the Tribunal of malice and arbitrariness on the part of Secretary as affirmed by the High Court are not warranted for two reasons. Firstly, since the Secretary was not conominee to the pr....... + More
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1997 (2) TMI 540
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... ... ..... rnan, JJ. ORDER Appeal dismissed.
