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1999 (3) TMI 677
... ... ... ... ..... said date, cannot be treated alike as they do not belong to one class. The workmen, who had retired after receiving all the benefits available under the contributory Provident Fund Scheme, cease to be employees of the appellant-Board w.e.f. the date of their retirement. They form a separate class. 16. In the light of the foregoing discussion and applying the rulings of this Court above-noted, we answer the issue set out at the outset by holding that the appellant-Board has not acted illegally or contrary to law in introduc....... + More
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1999 (3) TMI 676
... ... ... ... ..... success of some other person i.e., Srinivas Poultry's case (supra). 8. The learned Counsel for the petitioner then contended that the petitioner paid the tax without passing on the burden to the consumer. There is no undisputable material on this point before us. Assuming for the same of argument that the burden was not passed on to the consumers still then, the petitioner's case does not become any stronger in view of the legal position stated above. It is only when declaration of unconstitutionality is obtained a....... + More
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1999 (3) TMI 675
... ... ... ... ..... ether the complaint is barred under any law, for example, it is barred for want of proper sanction for prosecution or is barred by limitation etc. At the stage of Section 204 Cr. P.C. if the complaint is not found barred under any law, the evidence is not required to be considered nor the reasons are required to be recorded. At the stage of charge under Section 239 or 240 Cr. P.C. the evidence may be considered very briefly, though at that stage also, the Magistrate is not required to meticulously examine and to evaluate t....... + More
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1999 (3) TMI 674
... ... ... ... ..... ether the complaint is barred under any law, for example, it is barred for want of proper sanction for prosecution or is barred by limitation etc. At the stage of Section 204 Cr. P.C. if the complaint is not found barred under any law, the evidence is not required to be considered nor the reasons are required to be recorded. At the stage of charge under Section 239 or 240 Cr. P.C. the evidence may be considered very briefly, though at that stage also, the Magistrate is not required to meticulously examine and to evaluate t....... + More
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1999 (3) TMI 673
... ... ... ... ..... sdiction were transferred to the Tribunal under section 29 of the Act. The writ proceedings ceased to be applications under Article 226 by such transfer (See L.Chandra Kumar v. Union of india 1997 228ITR725(SC) ). 63. Indeed it was argued by the appellant himself that the provisions of the Limitation Act now apply to proceedings under section 8 because the Munsiff is a Court. As already held civil proceedings before a Court can be a suit or application. That being so, it would follow that section 8 of the WBLRA wilt have t....... + More
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1999 (3) TMI 672
... ... ... ... ..... t the judgment and order of the High Court of Punjab and Haryana, dated 3-6-1988 made in Civil W.P. No. 6144/87 wherein the High Court was pleased to allow the writ petition filed by the respondents in these civil appeals, quashing the policy decision of the State of Punjab whereby the State had directed its authorities concerned to purchase certain medicines from the public sector under takings only. We have today in C.A. Nos. 4550- 51/89 held that a similar policy decision issued by the State of Rajasthan does not amount....... + More
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1999 (3) TMI 671
... ... ... ... ..... res its powers and therefore declared non est in law. Even otherwise, as noticed above, the infraction of the policy decision by the Government itself for extraneous reasons has led to its nullification, and (ii) clauses (e) and (f) of Regulation 5 of the Central Regulations, which declared as ultra vires the powers of the National Council and are thus struck down. Consequently, the decision taken by the Regional Committee or the Appellate Authority refusing recognition on the ground that non-grant of 'No Objection Cer....... + More
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1999 (3) TMI 670
... ... ... ... ..... d rejected, cannot be prejudiced in any other manner by such rejection. 7. Thus the law of parity may be applied in granting bail to a co-accused, but cannot be invoked in rejecting the bail application of another co-accused. The learned Counsel for the complainant relied upon the decision of the Supreme Court in State v. Jaspal Singh, reported in 1984 SCC (Cri) 441 1984 Cri LJ 1211. The facts of that case were entirely different, in that case the grant of bail to the accused was held not justified in the larger interest o....... + More
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1999 (3) TMI 669
... ... ... ... ..... ect of destroying the decree already passed in favour of the plaintiff. As a desperate bid to save the lost battle, learned counsel for plaintiff-respondent No. 1 contended that since the appellants had obtained the sale-deed by fraud, which would not have the effect of conveying any title to them, they cannot, in the matter of withdrawal of suit, intervene nor can they be heard to oppose withdrawal. We are not entering into the legality of the sale-deed as it is not the subject matter of the suit under appeal. Since appel....... + More
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1999 (3) TMI 668
... ... ... ... ..... id to have the requisite knowledge that the death would otherwise be the inevitable result. In such a situation, even on accepting the prosecution case we hold that the accused did not commit the offence under Section 302 but under part II of Section 304 IPC. We accordingly, set aside the conviction of the appellant under Section 302 IPC and instead, convict him under Section 304 Part II. The incident is of the year 1985 and more than 13 years have elapsed. The accused is on bail pursuant to the orders of this Court dated ....... + More
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1999 (3) TMI 667
... ... ... ... ..... t them. If as found by us that the sale of the suit property on 10.1.1964 was a valid sale then the said property was not available for court sale. Consequently, by purchasing the property in court sale dated 17.9.1962, the appellants did not acquire any right, title or interest in the suit property. 11. In view of our finding that younger Sadanandan had only an inchoate right in the suit property, the contention of the appellant that at least to the extent of his share, the court sale should be upheld, cannot also be acce....... + More
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1999 (3) TMI 666
... ... ... ... ..... e first instance granting leases as per its order dated 29th June, 1997 in the reserved area of 419.18 hectares out of 1261.476 hectares for mining of Chromite in favour of the four parties i.e. the appellant and Respondents 3 to 7 in Sukinda valley of Jaipur District. It is obvious that the grant of mining leases to the extent of 50% to the appellant and Respondents 3 to 7 as per Order of the Orissa Government dated 29th June, 1997 will remain binding between the parties. However, any additional leases granted by the Stat....... + More
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1999 (3) TMI 665
... ... ... ... ..... nt necessary for taking a good photograph or painting a good portrait. 21. In B.C. Kames case (1977) 39 S.T.C. 237 (supra), the Supreme Court has considered only the first category of work and second and third categories were not specifically considered. It was also found by Their Lordships that the value of the photographic paper is so minimal comparing to the charges taken by them after processing. Therefore, Their Lordships held that the photographic paper, the property which is transferred to the customer, is exigible ....... + More
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1999 (3) TMI 664
... ... ... ... ..... e basis of violation of principles of natural justice. Even on remand, the department had not produced any evidence. Therefore, on a total analyses of the matter, the Collector (A) having come to conclusion that the Invoice price placed, is the Transaction Value is a correct order. The Collector has given a detailed finding as to why the transaction value is required to be accepted which we find is in terms of Section 14 of Customs Act as well as in terms of the judgment of the Hon'ble Supreme Court in the above noted ....... + More
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1999 (3) TMI 663
... ... ... ... ..... he lives of those entrusted to his care depend on his skill and attention. 40. A physician is expected to uphold the dignity and honour of his profession. Once having undertaken a case, the physician should not neglect the patient. The doctors declare, while taking their pledge at the time of registration, that they would maintain the utmost respect for human life and practice their profession with conscience and dignity, and that the health of the patients would be their first consideration. 41. The doctors, especially Ta....... + More
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1999 (3) TMI 662
... ... ... ... ..... 79. The said paragraph put in bracket after hearing the parties, will stand substituted as under Before concluding these proceedings, we must mention that it would be necessary to direct that the present judgment will operate only prospectively to avoid unnecessary confusion and complications. It is clarified that this judgment will have no retrospective effect in the sense that it will not apply to those applicants for enrolment who have earlier applied for enrolment and have successfully completed their pre-enrolment tra....... + More
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1999 (3) TMI 661
... ... ... ... ..... on settlement of the final bill, the right to get further payment gets weakened but whether the claim subsists or not, is a matter which is arbitrable. When this direction was cited before the High Court, the same was distinguished by stating that it was a decision on its own facts and has no application to the case. We find that this view does not appear to be correct. Whether any amount is due to be paid and how far the claim made by the appellant is tenable are matters to be considered by the arbitrator. In fact, whethe....... + More
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1999 (3) TMI 660
... ... ... ... ..... ut the learned standing counsel submits that the said decision is distinguishable and does not resolve the controversy. The question whether the amount of ₹ 9 lakhs deposited with the IDBI is deductible under section 32A B of the Income-tax Act seems to be a debatable question. The learned counsel for the respondent, however, submits that in the light of the amendment of section 28 with retrospective effect, the controversy does not survive for consideration. The same is disputed by the learned standing counsel. The ....... + More
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1999 (3) TMI 659
... ... ... ... ..... partment itself liable to refuse ₹ 50 lakhs to the assessee. 6. The profit and loss account as well as the balance sheet as on 31-12-1998 reveal, firstly, that the assessee is a public limited company whose shares were quoted in the Stock Exchange and, secondly, its assets are substantial and in view of the substantial assets position of the assessee, we feel that it is justifiable to grant stay only on the basis of an affidavit being filed by the managing director of the assessee-company undertaking not to alienate ....... + More
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1999 (3) TMI 658
... ... ... ... ..... it was executed on 23.4.1998. Obviously, the effect of non-execution of the order was that the authorities themselves gave liberty to the detenu to carry on his earlier activities giving rise, in that process, to a question whether the activities complained of were really prejudicial activities within the meaning of Section 3 of the Act. As pointed out above, the execution of the order of detention long after it was passed would have the effect of vitiating the order as also the satisfaction of the authorities who passed t....... + More