-
1997 (3) TMI 648
... ... ... ... ..... from Hon'ble High Court. Therefore, appointment is disputed. 7. In fact, the regularisation order passed by the District Inspector of Schools also says that it was subject to the result in the writ petition. The appeal being the continuation of the writ petition, the question arises whether the respondent is entitled to claim the benefit of Section 33-B(1)(a)(i) of the U.P. Secondary Education Services Commission Act, 1982. We have seen that his services came to be terminated on May 30, 1988 and the amendment Act has n....... + More
-
1997 (3) TMI 647
... ... ... ... ..... d ordinarily would not give rise to a question of law. The Tribunal for valid reasons rejected the affidavit furnished by the assessees grandmother-in-law and assessed the amount as the assessees income from undisclosed sources. The finding of the Tribunal was a finding of fact and no question of law arose for reference . In Ashok Kumar vs. CIT (supra), a Division Bench of Madhya Pradesh High Court held ...... The question whether the assessees explanation was acceptable or not, on the facts of the case, was purely one of ....... + More
-
1997 (3) TMI 646
... ... ... ... ..... idered that on any promise or assurance of the respondents the petitioner has altered his position to his detriment to invoke doctrine of promissory estoppel and hold the respondents bound by the same. 27. Apart from the fact that the Resolution of, 1970 did not contain any such promise nor any such assurance came into existence by any action of the competent authority in exercise of powers under rule, promissory estoppel does not enure beyond the life of Resolution 1970 itself. Once no action was taken under the 1970 Reso....... + More
-
1997 (3) TMI 645
... ... ... ... ..... he trial Court on the question of sanction is clearly illegal and cannot be sustained. 6. The learned Counsel for the respondent, Mr. Dhingra, has contended that the Magistrate came to the conclusion that it was not a part of the duty of the respondent to deal with either the preparation of the record or payment thereof. It was the duty of the cashier and therefor, the learned Magistrate was right in his conclusion that the respondent had not committed any offence. We desist to go into that aspect. It is made clear that we....... + More
-
1997 (3) TMI 644
... ... ... ... ..... on imported copper wire bars used in the manufacture of copper strips and copper foils-available credit on the endorsed bill of entry-non-following of certain procedures, not to deny the credit. The Tribunal held that credit should not be denied merely because the appellants have not satisfied procedural condition imposed by Central Board of Excise and Customs 10. Ld. DR did not dispute the fact of admissibility otherwise of modvat on the impugned goods covered by these two bills of entry. The actual issue involved was a f....... + More
-
1997 (3) TMI 643
... ... ... ... ..... of records is a camouflage to defeat just and legal right or claim and interest of the raiyat, the tiller of the soil on whom the Act confers title to the land he tills. 19. Shri B.B. Singh, in these circumstances, seeks to contend that this question has not been canvassed in the courts below. Since the matter requires examination, it may be remanded to the High Court for consideration. We find that in view of the above findings recorded, the remittance of the matter would render little assistance. 20. Under these circumst....... + More
-
1997 (3) TMI 642
... ... ... ... ..... mother in the case. The 1st defendant also appears to have, immediately after the death of her husband, asserted, her right to the property by dealing with the same and executing the settlement deed in the name of her grandsons. Consequently, we are of the view that even on merits, the plaintiff has failed to substantiate her claim that items 1 to 4 of part III of the plaint 'A' schedule and item No. 3 of Part IV of Plaint 'A' schedule standing in the name of the 1st defendant are not self acquired properti....... + More
-
1997 (3) TMI 641
... ... ... ... ..... y as the issue before me is only whether the holder of the cheque can present the cheque nearly after four years by relying on Sec. 20 of the Act which is time barred. Though learned Counsel for the appellant has taken time several times to look into the legal position he was not able to cite an authority before me with regard to the presentation of time barred cheque by the payee for encashment nearly after four years. I am of the view that if time barred cheques can be encashed even after the expiry of the specified time....... + More
-
1997 (3) TMI 640
... ... ... ... ..... sited by the Corporation-company. It was held that the question of refund did not arise because the corporation-company had collected octroi duty from the dealers and agents who had, in turn, passed the burden of the consumers. Following the ratio of the said decision in the case of the petitioner also, there is found no equity to allow the refund of excise duty for any of the earlier four years. The petitioner has not shown that excise duty was not collected from the buyers. Therefore, the plea of refund is liable to be r....... + More
-
1997 (3) TMI 639
... ... ... ... ..... compliance thereof was on the prosecution which it has failed to discharge. Mr. Sethi states that the provisions of Section 57 of the Act are not mandatory and it was not incumbent on the prosecution to prove the report under that section. I am afraid that the said view cannot be accepted in view of the judgments of the Hon'ble Supreme Court in the case of Balbir Singh reported as 1994 Jcc 303 and Mahinder Kumar v. State, Panaji, Goa, reported as 1995 Crl.L.J. 2074. In the circumstances, I hold that the prosecution has....... + More
-
1997 (3) TMI 638
... ... ... ... ..... ty. Both the Members are unanimous in holding that there was no attempt by the appellants to evade payment of duty which is an essential ingredient in imposition of penalty under Rule 173Q. As regards the submissions made by the ld. S.D.R., I find that the job of a Member, sitting in reference, is confined to agreeing with one of the two views projected by the differing Member. It is not within his competence to go into merits of the belief expressed by either of the members. On examination of the issues involved in this c....... + More
-
1997 (3) TMI 636
... ... ... ... ..... ct. But the rest of the offences shown in the Schedule were certainly not the offences under any Act at the time of the alleged commission of the offences. 32. The definition of the offence has been given in S. 3(38) of the General Clauses Act, 1897 according to which offence shall mean any act or omission made punishable by any law for the time being in force and hence for an offence there must be an act or omission made punishable by law for the time being in force. In view of this the petitioner cannot be convicted for ....... + More
-
1997 (3) TMI 635
... ... ... ... ..... pensation under Section 25FFF. Counsel for the workmen stated that some of them have not accepted the compensation. That is a different matter altogether. If the compensation has been offered and not accepted, one cannot find fault with the employer. We also find that the High Court did not record any finding on this question. In fact, the State Trading Corporation had objected to the High Court entertaining the writ petition on the ground that, it involved several questions of fact. But since the High Court limited its di....... + More
-
1997 (3) TMI 634
... ... ... ... ..... the question of determining the intention of the assessee to carry on its business. The Tribunal, after considering the documents came to the conclusion that there was only a lull in the manufacturing and the sanction of Board for Industrial and Financial Reconstruction clearly shows that the industry has to be revived. The finding of the Tribunal is that the revival had taken place and the assessee is now in the stream. The finding of the Tribunal that there was only a lull in the manufacturing activity of the assessee is....... + More
-
1997 (3) TMI 633
... ... ... ... ..... for the subsequent vacancies from the open market and, therefore, directions sought could not be given. We find that the reason given by the Tribunal are well justified. Merely because the petitioner has been put in the waiting list, he does not get any vested right to an appointment. It is not his case that any one below his ranking in the waiting list has been appointed which could give him cause for grievance. Thus, he cannot seek any direction for his appointment. 4. For subsequent vacancies, every one in the open mark....... + More
-
1997 (3) TMI 632
... ... ... ... ..... he change in the socio-economic and political system in the country and may appreciate the desirability of submitting to the will of the people expressed through their elected representatives. We are told that the former rulers of Mysore are revered, respected and remembered for their commitment to the cause of the people. They are also stated to have left no stone unturned for preservation of the identity and culture of this renowned southern State of the Country. Each individual is expected to bow before the will of the ....... + More
-
1997 (3) TMI 631
... ... ... ... ..... khande, (5) Mr. Vinayak Kamlakar Pandit. (6) Mr. Pramod Vijay Nirmalkar and (7) Mr. A.G. Balkundi, are continued with Assistant Charity Commissioner, Nasik being hereby appointed as acting Chairman. The acting Chairman and the ad-hoc trustees shall hold elections within a period of 4 months from to-day and hand over a charge to the newly elected Board of trustees and do such other duties and exercise such powers as mentioned in paras 37 and 38 of this judgment. (vi) Copy of this judgment be forwarded to the Asst. Charity C....... + More
-
1997 (3) TMI 630
... ... ... ... ..... es which will lead to the conclusion that an investigation is necessary. 14. As we have pointed out earlier, the main reason for the petitioner-corporation seeking an investigation is on the basis of findings of the management auditor and auditor of the company. Other than the observation of these auditors, the petitioner-corporation, which is today controlling the board of directors of the respondent-company has not substantiated the alleged irregularities either by comparison with the earlier years or with similarly plac....... + More
-
1997 (3) TMI 629
... ... ... ... ..... ive due consideration of the said submission of the petitioners and, if they have already passed an order, it will be open to the Central Government to pass a supplementary order in the light of this order. Since the moratorium is to expire today and the time available for consideration of the objections submitted by the petitioners was short, we consider it appropriate to extend the time for the Central Government to consider the objections and pass an order till April 7, 1997, if an order has not been passed till now. In....... + More
-
1997 (3) TMI 628
... ... ... ... ..... s well. The learned Solicitor-General, on the other hand, has, however, argued that such an alternative was offered to the petitioners but they took no concrete steps to convert themselves and on the contrary rejected the suggestion. The petitioners, in any case, shall have further opportunity to represent their case when the Reserve Bank of India prepares a scheme of amalgamation and invites objections from them and the transferee-bank under the provisions of sub-sections (5) and (6) of section 45 of the Act. The order of....... + More