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1998 (2) TMI 618
... ... ... ... ..... utary and serves the interests of justice. The procedural rigour cannot be allowed to come in the way of substantive justice. Filing of the second suit without actually obtaining permission to withdraw the first suit should only be treated as a procedural irregularity, which is curable. The permission to withdraw the first suit is only to file a fresh suit and when such permission is granted, the suit already instituted should not fail. The permission takes away the bar of res judicata. Hence the second suit should be held....... + More
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1998 (2) TMI 617
... ... ... ... ..... erent power Under Section 482 of the Code. Accordingly both the criminal misc. cases are dismissed at admission stage. It is seen from the certified copy of the orders passed in the complaint case that learned S.D.J.M. has issued non-bailable warrant of arrests for default in appearance of the petitioners. It need not be construed as wilful default inasmuch as both of them approached this Court to get the relief of exemption from personal appearance. Hence, keeping in view submission of the petitioners, it is observed that....... + More
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1998 (2) TMI 616
... ... ... ... ..... rd the assessee. Seen also I.B. After hearing both the parties and considering the matter the reasonable rent is fixed at Rs. 1,000/- and municipal annual value therefore come to Rs. 10,800/- after allowing statutory deduction as admissible. 3. The learned Trial Judge, in our opinion, has rightly held that the said order is not a reasoned order. The Hearing Officer while disposing of the objection filed by an assessee is statutorily obliged to pass a reasoned order. It is now well settled principles of law that assignment ....... + More
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1998 (2) TMI 615
... ... ... ... ..... t No. 2 addressed certain communications to the chairman of the Company Law Board indicating therein that the former was still prepared for an amicable solution to the dispute on reasonable terms, and as such sought for one more personal meeting in the presence of the Bench, between respondent No. 2 and the petitioner. He made the same submission when he met the chairman and vice-chairman in their chamber later. However, when counsel for the petitioners, Shri U. P. Mathur, was informed of the request by respondent No. 2, h....... + More
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1998 (2) TMI 614
... ... ... ... ..... nt of this Court in V. Appayamma v. L. Sahu AIR1973AP168 the same principle was laid down and it was said by the Court that, .....but if the Commissioner is not examined, the report submitted by him does not cease to form part of the record. 4. Therefore, I am of the view that if an application is made for examination of Commissioner, the Court has no other option but to examine the Commissioner and in case such a request is not made by any of the parties then only the report of the Commissioner can be part of the record a....... + More
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1998 (2) TMI 613
... ... ... ... ..... nd that he has played fraud upon the Court. In my opinion, technically, there is nothing to disagree with the submissions of the defendants' Advocates Mr. Parikh and Mr. Merchant. It has to be concluded that the conduct of the plaintiff was certainly improper in not coming out clean as far as assets were concerned. He should have come clean about his means and should have paid the required Court Fees. Hence, the following order ORDER 27. Notice of Motion is made absolute in terms of prayer Clause (a), which reads as fo....... + More
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1998 (2) TMI 612
... ... ... ... ..... 77; 17 lakhs as his unaccounted income. Thus, it is clear that the assets found at the time of search were the application of the unaccounted income of ₹ 17 lakhs which was offered to tax by the assessee in his return filed in response to notice under s. 158BC. Thus, keeping in view the totality of the facts and circumstances of the case we are of the opinion that the assessing officer was not justified in making the addition of ₹ 1,47,91,840 as the concealed income of the assessee because the profit earned on ....... + More
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1998 (2) TMI 611
... ... ... ... ..... al High Court in the case of Shivanand Electronics (supra), holds that the report in Form No. 10CCAC could be filed only before the assessment under section 143(3) is made, we are of the view that this decision does not assist the revenue in a situation where the income as per the computation of the assessee is nil and so, furnishing of the report in Form No. 10CCAC is not possible. It is an axiomatic that the law does not expect the impossible to be complied with. In this view of the matter and in the light of the binding....... + More
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1998 (2) TMI 610
... ... ... ... ..... ;an order occurring in Section 20(1) of the Act includes every order passed by the Tribunal under the Act which affects the rights or liabilities of the parties, or these relate to only final order passed by the Tribunal. In the context of Sections 17(2) and 20(1) of the Act, I am of the opinion that the words any order made, or deemed to have been made, by a Tribunal under this Act occurring in Section 17(2) of the Act and the words an order made, or deemed to have been made, by a Tribunal under this Act occurring in Sect....... + More
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1998 (2) TMI 609
... ... ... ... ..... beginning with January 4, 1997, the answer is that the Central Agency furnished the address which was given by the respondents themselves in the High Court. This is not an answer to the question as to why no action was taken by the Central Agency on or after January, 1997. The Counsel now says that the Central Agency addressed letters to the concerned Department but got the response that the address is the same. It is quite obvious, therefore, that the respondents cannot be served. The Special Leave Petition is dismissed.
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1998 (2) TMI 608
... ... ... ... ..... permission to produce secondary evidence, the Court is required to satisfy itself whether the document sought to be produced falls within the definition of secondary evidence as defined in Section 63 of the Evidence Act. In the instant case, the document in question appears to be a photostat copy of its original assessment order but there should be some evidence that this copy was made from its original by the photostat machine. However, no such material is available on the file of the case. o p /o p 6. For the above reaso....... + More
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1998 (2) TMI 607
... ... ... ... ..... fact and circumstances of the case in the light of the correspondence and the assessees seeking clarification from the Board, it cannot be said that there had been a deliberate attempt to suppress facts with an intent to evade duty. The same goods had been cleared prior to introduction of the new Tariff and the design charge had effected prior to the introduction of new Tariff, which laid new criteria. However, these criteria has also not been met as held by us in our findings on merits. Hence, the ground made out on admis....... + More
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1998 (2) TMI 606
... ... ... ... ..... in rejecting the application for setting aside ex parte decree. The appeal deserves to and is accordingly allowed. The trial Court is directed to restore the suit to its original number. As both the parties are present before this Court they are directed to appear before the trial Court on 16-3-1998. No further notice to the defendant would be necessary. Within three weeks from the date of appearance, the defendant shall file his written-state-ment. If he fails to file the written-statement, the trial Court shall be free t....... + More
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1998 (2) TMI 605
... ... ... ... ..... here are no other complaints against the company. 64. As regards the appointment of the petitioner as a permanent director we have already dealt with the lukewarm interest shown by the petitioners in the affairs of the company. Further, the petitioners appear to be only espousing the cause of respondent No. 3. Hence, by inducting the petitioner we may be perhaps escalating the disputes further between respondents Nos. 2 and 3 which could be only detrimental to the interest of the company. In the end, we dispose of the peti....... + More
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1998 (2) TMI 604
... ... ... ... ..... ntencing'. has suggested that the maximum sentence should be reserved for the gravest instances of offence likely to occur as a principle of commonsense (vide p. 110). We do not think that the maximum sentence prescribed in the Section need be awarded in this case since on a consideration of all aspects of the case we feel that the said upper limit is on the higher side. Nevertheless, after bestowing our serious consideration in the matter we are of the definite opinion that imprisonment for period of at least 10 years....... + More
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1998 (2) TMI 603
... ... ... ... ..... ltimate sufferor on account of dismissal of appeal being public, there may be difference of degree of proof required by the Govt. and the private party to establish sufficient cause but that would not or cannot relieve the Govt. from alleging and proving sufficient cause for delay. The Govt. is not required to give reasons for each day's delay but has to allege and prove overall cause for the entire period. The Govt. cannot get over the delay simply because it is Govt. 5. The observations made in State of Rajasthan v. ....... + More
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1998 (2) TMI 602
... ... ... ... ..... or before 15 April, 1998. Thereafter, it shall deposit a sum of ₹ 15 lakhs on or before the 7 July, 1998, by means of a bank draft and another amount of ₹ 15 lakhs by 7 September, 1998. It is noteworthy that as per the scheduled instalments agreed to be paid by the respondent-company till 5.2.1998 a sum of ₹ 35 lakhs was payable; hence, the court has fixed the instalments accordingly. It is made clear that in case the respondent-company defaults in making payment of any one of the instalments, it shall be....... + More
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1998 (2) TMI 601
... ... ... ... ..... suit shall be instituted for the eviction of a tenant from a building, notwithstanding the determination of his tenancy b y efflux of time or on the expiration of a notice to quit or in any other manner' According to the learned counsel bar against the institution of a suit would stand on a different footing from bar against eviction as such which is contained in Section 13 of the Act. In our opinion the difference in language does not help t he appellants ion any manner. We have already pointed out that Section 13 of ....... + More
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1998 (2) TMI 600
... ... ... ... ..... question was never raised by the appellant either in the writ petition before the High Court or in the Special leave petition, we find that respondent No.1 has interest, as he was officiating Principal appointed under statute 13.20 of the Meerut University. it was argued by learned counsel for the appellant that the statute contemplates the appointment of a Principal should be of a senior most teacher which respondent No.1 is not. Repelling this argument, respondent No. 1 has pointed out through an affidavit before this Co....... + More
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1998 (2) TMI 599
... ... ... ... ..... hares by the Bank as per section 108(1C)(B). Again this can be determined based on the facts. 9. In view of the submissions made by the petitioner, it would be necessary to determine as to how Bank claims that shares were under pledge or lien with them, authority under which they have sold the shares and how the bank was entitled to appropriate the proceeds. In the absence of the Bank who have not been made party in these proceedings these issues cannot be adjudicated upon. It is a settled view of the Board that where in a....... + More
