|
Advanced Search Options
Case Laws
Showing 61 to 80 of 577 Records
-
2001 (3) TMI 1029 - SC ORDER
... ...
... ... ..... earned counsel. We find no merit in this appeal. It is dismissed with costs.
-
2001 (3) TMI 1028 - BOMBAY HIGH COURT
... ...
... ... ..... application of income during the assessment years 1989-90 and 1990-91 and whether the assessee was entitled to avail of the benefit under sections 11, 12 and 12A of the Income-tax Act. We are keeping the contentions on both sides open on the above points. Writ Petition No. 2490 of 2000 disposed of accordingly with no order as to costs. We are not disposing of the present reference. We are remitting the matter to the Tribunal for its decision only on the above two points. We will consider the reference after we receive the findings from the Tribunal on the above two points. Therefore, the reference is kept pending on the file of this court. The said reference is adjourned to December 3, 2001. Office is directed to forward a copy of this judgment to the Tribunal without any delay. The copy of this judgment to be authenticated by the associate. Office is directed to return R and P to the Tribunal if such R and P is lying in the High Court. Issuance of certified copy expedited.
-
2001 (3) TMI 1027 - SC ORDER
... ...
... ... ..... the review petitions. We do not find any merit in them. The review petitions are dismissed.
-
2001 (3) TMI 1026 - SC ORDER
... ...
... ... ..... bunal is a question of fact and no interference therewith is called for. The civil appeal is dismissed. No order as to costs.
-
2001 (3) TMI 1025 - SUPREME COURT
... ...
... ... ..... g riral hapatites" cannot be accpeted on its face value at this initial stage. We allow this appeal by setting aside the order of the High Court and upholding the order of the trial court. We would again remind the High Courts of their statutory obligation to not to interfere at the initial stage of framing the charges merely on hypothesis, imagination and far-fetched reasons which in law amount to interdicting the trial against the accused persons. Unscrupulous litigants should be discouraged from protracting the trial and preventing culmination of the criminal cases by having resort to uncalled for and unjustified litigation under the cloak of technicalities of law. It is, however, made clear that while deciding the instant case finally, the trial court will not be influenced by any of the observations made by us for the limited purposes of finding out the existence of a prima facie case against the accused, which is allowed to proceed against them in the trial court.
-
2001 (3) TMI 1024 - CEGAT DELHI
... ...
... ... ..... the Asst. Commissioner from whom the due permission was obtained by the appellants for sending the impugned die to the job worker. Therefore, if the Department had felt it necessary that in order to avil the facility under this rule, the raw material should also be supplied by the appellants to the job worker, the same should have been made as one of the conditions of the permission granted to them. The reliance placed on the judgment of the Hon'ble Supreme Court also prima facie appears mis-conceived since that decision is with reference to Notfn. No.118/75-CE and not in respect of the provisions under consideration. 6. In view of the above, the appellants have made out a priam facie case in their favour. They are therefore, allowed waiver of the entire amount of the duty and penalty confirmed on them. They are also granted the Stay against recovery of the same till the disposal of their appeal. 7. The appeal shall come up for hearing in its own turn for final disposal.
-
2001 (3) TMI 1023 - SUPREME COURT
... ...
... ... ..... cuna was removed by introduction of Section 28C and the BDA has been made a deemed local authority for the purpose of such collection. Therefore, once the BDA has been declared as a deemed local authority with retrospective effect, we find no difficulty in accepting the validity of this collection. Hence, the validity of Section 28C has to be upheld and consequently all the cesses collected by the BDA under the Acts referred to under Section 28C have to be declared as validly collected. For the reasons stated above, we uphold the validity of Sections 28B and 28C of the BDA Act which are under challenge while we declare that that part of Section 7 of the Amending Act which validates the collection of property tax by the BDA before the introduction of Sections 28A and 28B as invalid; consequently the said collection is liable to be refunded as directed by the court in earlier proceedings. Accordingly, this appeal is partly allowed to the extent indicated hereinabove. No costs.
-
2001 (3) TMI 1022 - SC ORDER
... ...
... ... ..... Delay condoned. The civil appeal is dismissed on merits.
-
2001 (3) TMI 1021 - ITAT MUMBAI
... ...
... ... ..... of the Legislature to tax such interest, it would have easily included in section 2(7) of the Act by saying- "‘Interest’ means interest on loans and advances made in India and includes- (a)Commitment charges......in India; (b)Discount on promissory notes......In India; and (c)Interest on securities as defined in sub-section (28B) of section 2 of the Income-tax Act......" But such is not the case and hence our conclusion. 59. Finally, we hold that interest on debentures, bonds and Government securities is not chargeable to tax under the Interest-tax Act, 1974 and hence addition thereof in total chargeable interest is deleted for all the years under consideration. 60. Before parting, we put on record our appreciation for the erudite arguments advanced by Mr. S.D. Kapila and Mr. D.J. Tralshawala on behalf of the department, and by Mr. P.J. Pardiwalla, the learned counsel for the assessee. 61. In the result, all the five appeals of the assessee are allowed.
-
2001 (3) TMI 1020 - SUPREME COURT
... ...
... ... ..... ourt can convict the accused of the charges framed against them. It is rightly said that witnesses may lie but the circumstances cannot. The evidence on record in this case has fully established the Circumstances Nos.1,2, 3,4,5,6 and 9 against A2 and Circumstance Nos.3,4,5,6 and 9 against A3. It has also further come in evidence that A2, A3 and A4 were on friendly terms. This friendship is shown to have prompted them to commit the crime for which they have been charged, convicted and sentenced. Under the circumstances, giving her the benefit of doubt, the appeal filed by A1 is allowed and the conviction and sentence, in so far as they relate to her, are set aside. She is directed to set at liberty forthwith, if not required in any other case. There is no merit in the appeals filed by A2 and A3 which are accordingly dismissed by confirming that part of the judgment of the High Court by which they have been convicted under Section 302/34 IPC and sentenced to life imprisonment.
-
2001 (3) TMI 1019 - SC ORDER
... ...
... ... ..... The Respondent (s) Mr. Rakesh Dwivedi, Sr. Adv. , Mr. B.B. Singh,Adv. ORDER Special leave granted. Stay of recovery of sales tax on the condition that in case the appeals are ultimately dismissed the appellants will pay such interest on the tax as the Court may award.
-
2001 (3) TMI 1018 - SUPREME COURT
... ...
... ... ..... legislative in character. Contrary view of such provision had to be made when the entire matter was in the state of efflux for the purpose of rationalisation. Therefore, we find no substance in this argument. (6) This Court in Process Technicians and Analysts Union v. Union of India and Ors., 1997 (10) SCC 142, has taken the view that the scheme as amended by the Bharat Petroleum Corporation Limited (Determination of Conditions of Service of Employees) was valid though made retrospective in effect. The challenge was that it had conferred upon the Government unguided powers. It was held that this power enabled the Government to make conditions of service of the employees comparable with those of other private sector companies. Therefore, it was held that it was not an unguided power. In the present case, the position is not different. Thus none of the contentions raised on behalf of the petitioners can be accepted. Therefore, these petitions deserve to be dismissed. No costs.
-
2001 (3) TMI 1017 - DELHI HIGH COURT
... ...
... ... ..... ll. Ms.Dahlia Sen Oberoi has nothing to do with it except that she may be using the firm's address as an address for herself or she may be associating with Mr. Chander M.Lall in some legal work on a case to case basis. 9. It follows from the above discussion that there is no warrant for holding that Mr. Chander M.Lall or Ms. Dahlia Sen Oberoi or for that matter either of them is acting in a dual capacity in the facts of the present case. Both have independent roles so far as the present case is concerned. The impugned order which has no factual basis to sustain it, is hereby set aside. The plaint is restored to its position as it prevailed at the time of passing of the impugned order. It further follows that the interim orders which were in force at the time of passing of the impugned order will stand revived and continue of operate. This appeal is disposed of in these terms. No order as to costs. 10. Parties to appear before the learned Single Judge on 25th April, 2001.
-
2001 (3) TMI 1016 - SUPREME COURT
In view of the fact that Division Bench decision of Rajasthan High Court was holding the field till this day, we direct that none of the respondents (i.e. the writ petitioners before the Rajasthan High Court) and no person similarly situated shall be liable to be prosecuted before a criminal court for an offence under Rajasthan Excise Act, 1956 read with Rajasthan ISP Rules and/or notification dated 8.5.1990 for any act or omission done during the period the decision under appeal was holding the field.
-
2001 (3) TMI 1015 - SUPREME COURT
Whether period of six months for presentation of cheque to the banker, as required under proviso (a) to Section 138 of the Act, should be reckoned from the date mentioned on the face of the cheque or a date previous to that when it was made over by the drawer to the drawee?
Held that:- In the case on hand, the cheque was prepared and made over by the drawer to the drawee on 10.11.1995 but the date mentioned thereon was 20.1.1996 and it was presented before the banker for encashment on 7.7.1996, i.e., within a period of six months from 20.1.1996. Thus we find no ground to quash prosecution of the appellant as, on the facts alleged, an offence under Section 138 of the Act is clearly made out. Appeal dismissed.
-
2001 (3) TMI 1014 - SUPREME COURT
If a fake driving licence happened to be renewed by the statutory authorities, would the fakeness of the original document get legally sanctified?
Held that:- a fake licence cannot get its forgery outfit stripped off merely on account of some officer renewing the same with or without knowing it to be forged. Section 15 of the Act only empowers any licensing authority to renew a driving licence issued under the provisions of this Act with effect from the date of its expiry. No licensing authority has the power to renew a fake licence and, therefore, a renewal if at all made cannot transform a fake licence as genuine. Any counterfeit document showing that it contains a purported order of a statutory authority would ever remain counterfeit albeit the fact that other persons including some statutory authorities would have acted on the document unwittingly on the assumption that it is genuine.
As per the order passed by this Court on 6.3.2000, the appellant Insurance Company was directed to pay the award amount to the claimants. We are told that the amount was paid by the appellant to the claimants. Now the Claims Tribunal has to decide the next question whether the insurance company is entitled to recover that amount from the owner of the vehicle on account of the vehicle being driven by a person who had no valid licence to drive the vehicle. For that purpose we remit the case to the Claims Tribunal.
-
2001 (3) TMI 1013 - PUNJAB AND HARYANA HIGH COURT
... ...
... ... ..... e points raised by the petitioner. It is quite possible that the appellate authority and ultimately the High Court may not approve the reasons recorded by respondent No. 4, but that cannot be a ground for allowing the petitioner to by-pass the statutory remedy of appeal. 13.. We are also not impressed by the argument of Shri Jain that the remedy of appeal available to the petitioner is burdensome and, therefore, the court should directly entertain the petition, cannot be accepted in view of the law laid down by the Supreme Court in Anant Mills Co. Ltd. v. State of Gujarat AIR 1975 SC 1234 and Shyam Kishore v. Municipal Corporation of Delhi (1993) 1 SCC 22. 14.. For the reasons mentioned above, the writ petition is dismissed with liberty to the petitioner to avail the statutory alternative remedy. However, looking to the nature of the case, we direct the appellate authority to decide the appeal of the petitioner within four months of its presentation. Writ petition dismissed.
-
2001 (3) TMI 1012 - PUNJAB AND HARYANA HIGH COURT
... ...
... ... ..... and another for the purpose of imposing tax. Consideration of economic policy constitute a basic for levying different rates of sales tax. hellip hellip ..Arishtams and asavas, are medicinal preparations, and even though they contain a high alcohol content, so long as they continue to be identified as medicinal preparations they must be treated, for the purposes of the sales tax law, in like manner as medicinal preparations generally, including those containing a lower percentage of alcohol. 13.. In our opinion, the ratio of the aforementioned decision has no bearing on the facts of this case because, as already mentioned above, the high speed diesel oil and other lubricants constitute different classes. 14.. For the reasons mentioned above, we hold that clause (3) of the notification dated October 9, 2000 does not suffer from any legal or constitutional infirmity warranting interference by the High Court. 15.. Hence, the writ petition is dismissed. Writ petition dismissed.
-
2001 (3) TMI 1011 - ITAT MUMBAI
... ...
... ... ..... section 226(3) against the bankers. As held by the Tribunal under similar circumstances in the case of RPG Enterprises (supra) and for the same reasons given in the said order, we direct as follows (i)The Assessing Officer shall refund the amount of Rs. 43,65,82,270 collected under section 226(3) within a period of two weeks from the date of service of this order (ii)The recovery of the aforesaid amount is stayed till the disposal of the appeal before the Tribunal on condition that the assessee furnishes security to the satisfaction of the Assessing Officer within the same time limit as stated above (iii)That the appeal shall be posted for hearing on 2nd April, 2001, the date suggested by Mr. Dastur for the assessee and that the assessee shall not request for any adjournment on that date. The Registry to serve this order on both the parties forthwith along with the notice posting the appeal for hearing as directed above. 27. The stay application is allowed in the above terms.
-
2001 (3) TMI 1010 - KARNATAKA HIGH COURT
... ...
... ... ..... thority has by-passed well-settled provisions of the law or that the order is absolutely incorrect and perverse we really see no ground on which the appellate jurisdiction in a case like this can be invoked. We have addressed to ourselves the question as to whether assuming the submissions canvassed by the appellants learned counsel are to be upheld there was any better method which the department could have adopted for the purpose of finding out a reasonable estimation of the turnover and having correctly examined the reasoning, the grounds given for the conclusions, the method in which the revisional authority has estimated various figures and arrived at an average basis we really do not see any valid ground on which these conclusions can be faulted. Having regard to this position, in our considered view, there is no scope left for the appellate court to exercise any jurisdiction. 4.. The appeal accordingly fails and stands dismissed no order as to costs. Appeal dismissed.
........
|
