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Case Laws
Showing 41 to 60 of 593 Records
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2003 (7) TMI 711 - SC ORDER
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... ... ..... Attorney General appearing for the appellant contends, relying on the letter of the Department dated 5th June, 2003, that he does not press the appeal. The letter of the Department is placed on the file. The appeal is dismissed.
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2003 (7) TMI 710 - SUPREME COURT
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... ... ..... t, the same appears to be a person who had followed namely Do not commit adultery; do not commit murder; do not steal; do not accuse anyone falsely; respect your father and your mother. That was an advice to a person. Renouncement of world by a person following any religion is necessarily not the essential practice of the religion which is meant for commonness. Gandhiji also said renouncement and enjoy. Such preachings for renouncement from the world have no corelation with the tenets of Article 25 of the Constitution of India. The impugned provision was enacted to prevent persons from making ill-considered death bequest under religious influence. The object behind the said legislation was, therefore, to protect a section of illiterate or semihttp // literate persons who used to blindly follow the preachers of the religion. Such a purpose has lost all significance with the passage of time and, therefore, has to be declared ultra vires Article 14 of the Constitution of India.
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2003 (7) TMI 709 - CESTAT NEW DELHI
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... ... ..... le 57CC of the Central Excise Rules asking for 8 of the value of press-mud and Bagasse. Rule 57CC of Central Excise Rules, 1944 provides that when a manufacturer is manufacturing excisable and exempted goods and were availing the benefit of MODVAT credit in that case in respect of exempted goods the manufacturer has to pay 8 of the value of exempted goods. In the present case the goods in question are press-mud and bagasse which are not final product of the manufacturer. Therefore, the provisions of Rule 57CC of the Central Excise Rules, 1944 are not applicable. Further, we find that in the case of Mahalakshmi Sugar Mills Co. Ltd. v. Commissioner of Central Excise, Meerut (supra) in respect of Press-mud, the Tribunal specifically held that provisions of Rule 57CC of the Central Excise Rules are not attractive and the appeal filed by the Revenue was dismissed. In view of the decision of the Hon'ble Supreme Court, we find no merit in the appeals. The appeals are dismissed.
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2003 (7) TMI 708 - SUPREME COURT
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... ... ..... ther having not taken the plea before the courts below, the High Court should have permitted the question to be raised before it as admittedly, the High Court had permitted the challenge to be made by allowing the application for amendment. The case was disposed of on the date the amendment was allowed, and in fact by the consolidated order which dealt with the prayer for amendment, allowed it and went on to dispose of the writ petition, without dealing with plea of invalidity. In the aforesaid factual background High Court should have considered the challenge to the constitutional validity of Section 3(l)(b) of the Maharashtra Rent Act as raised by the appellant. It can certainly consider the effect of any earlier decision. We do not express any opinion on that aspect The order of the High Court is set aside and the case is remitted back to the High Court for fresh adjudication on merits in accordance with law. The appeal is allowed to the extent indicated. Costs made easy.
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2003 (7) TMI 707 - SUPREME COURT
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... ... ..... ity in one Grade or Cadre would be dependent on the seniority in other Grade or Cadre." As the post of Assistant Executive Engineer was not a cadre Post, the appellants cannot be said to have been working on a higher post for the purpose of Rule 7 of the 1985 Rules. Yet again in Md. Israils and others Vs. State of West Bengal and others (2002 AIR SCW 68), it was held "The corollary of the above Rule is, where the initial appointment is only adhoc and not according to the rules and made as a stop-gap arrangement, the officiation in such post cannot be taken into account for considering the seniority." CONCLUSION In view of our findings aforementioned, we have no other alternative but to uphold the order of the High Court, albeit for different reasons. Accordingly, the Appeals are dismissed. The parties shall pay and bear their own costs in these appeals. In view of aforementioned, it is not necessary to pass any separate order on the Interlocutory Applications.
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2003 (7) TMI 706 - SUPREME COURT
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... ... ..... fully and restoring the assessment orders made by the appellant officers. However, we are not inclined to do so for the reason that the attention of the parties has not been focused on the core issue, as a result of which, perhaps, there was failure to produce relevant material before the assessor to show what was the standard rent. The interests of justice would require that the issue be reconsidered after giving an opportunity to the respondent to discharge the burden placed upon it under law. In the result, we allow the appeals and set aside the judgments of the High Court and Small Causes Court. The concerned proceedings are restored before the Assessor and Collector who shall hear and dispose the complaints after giving an opportunity to the respondent to produce such material as they may desired in support of their objections to the assessments made by the appellant. In the circumstances of the case, the appeals are thus allowed with costs quantified at ₹ 50,000.
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2003 (7) TMI 705 - BOMBAY HIGH COURT
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... ... ..... ing outthe income of the Trust for application of section 11, the assesseewas entitled to carry forward the deficit of the earlier years andset it off against the surplus of the subsequent years? ANSWER In view of our judgment in the case of C/T us. The Institute ofBanking decided on 9th July, 2003 vide ITR No. 197 of 1997, the abovequestion is answered in the affirmative i.e. in favour of theassessee and against the Department. 2. Accordingly, the reference is disposed of with no order as tocosts.
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2003 (7) TMI 704 - SUPREME COURT
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... ... ..... doubt, it becomes hardly necessary for the prosecution to again explain how and under what circumstances injuries have been inflicted on the person of the accused. It is more so when the injuries are simple or superficial in nature. In the case at hand, trifle and superficial injuries on accused are of little assistance to them to throw doubt on veracity of prosecution case, particularly, when the accused who claimed to have sustained injuries has been acquitted. The fact that name of P.W. 10 does not figure in the inquest report or that the DDR entry does not contain the name of Pritam Singh does not in any way corrode the credibility of the prosecution version, particularly when the reason as to why these were absent in the relevant documents has been plausibly explained by the witnesses, and after consideration accepted by the trial Court and the High Court. Above being the position, the appeals are without merit and deserve dismissal, which we direct. Appeals dismissed.
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2003 (7) TMI 703 - SC ORDER
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... ... ..... oned. The special leave petition is dismissed.
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2003 (7) TMI 702 - SC ORDER
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... ... ..... , JJ. ORDER Appeal dismissed.
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2003 (7) TMI 701 - SUPREME COURT
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... ... ..... he date of the order of adjudication. In this situation, the said proviso which is intended to serve a definite purpose should be given full meaning and effect. It is not possible to ignore a part of the provision, namely, "any such transaction takes place before the date of the order of adjudication". It stands to the reason as well, that a bona fide transferee for valuable consideration without the knowledge of the presentation of insolvency petition on the date of transfer of property is to be protected. In view of the facts found, discussion made and reasons recorded above, we are unable to sustain the impugned judgment of the High Court affirming the order of the district court. We answer the question set out above in the affirmative and in favour of the appellant. Hence, the appeal is allowed. The impugned judgment of the High Court affirming the order of the District Judge is set aside and that of the trial court is restored. Parties to bear their own costs.
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2003 (7) TMI 700 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE, CHENNAI
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... ... ..... the said 10 per annum. The Respondent Commissioner shall work out and inform the applicant the amount of interest due from the date the above duty ought to have been paid till the date of payment, within 15 days from the date of receipt of communication about payment of the balance amount mentioned above. M/s. Kitex Garments Limited shall pay the said interest amount within 15 days of receipt of advice from the Respondent Commissioner and report compliance to this Bench and the Respondent Commissioner. (iii) Immunity is granted to M/s. Kitex Garments Limited in terms of Section 127H(1) of the Customs Act, 1962 from prosecution and penalty under the provisions of the Customs Act, 1962. 12.1 The above immunities are liable to be withdrawn if at any point of time it comes to the notice of the Settlement Commission that in obtaining the above immunities, any fraudulent means had been adopted or any particulars material for settlement have been withheld from the Commission.
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2003 (7) TMI 699 - RAJASTHAN HIGH COURT
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... ... ..... those cases. The court has taken the view that ‘Fork Lift’ is not a plant and machinery for the purpose of section 80-I(2) of the Income-tax Act, 1961. The court held that the Tribunal has committed an error in treating it plant and machinery for the purpose of section 80-I(2) of the Income-tax Act, 1961. We are in agreement with the view taken by this Court in the cases aforesaid. 3. As the Fork Lift is not a plant and machinery under section 80-I(2) of the Income-tax Act, 1961, the Tribunal has committed an error in treating it as such under that provision. 4. The appeal and cross-objections accordingly stand disposed of.
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2003 (7) TMI 698 - SUPREME COURT
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... ... ..... ly question left is of his seniority over those who were subsequently appointed. This plea is without any substance. Since he has been promoted later on, in the absence of any statutory prescription, person who has been appointed to the higher post earlier would be logically senior to him. The High Court was, therefore, justified in rejecting the writ petition filed by the appellant - Ashwani Kumar Singh. So far as the other appellant - Brij Nath Srivastava is a concerned, his claim is based on almost identical premises as that of Ashwani Kumar Singh. His name was far below in the select list. Therefore, he does not have a better case than that of appellant - Ashwani Kumar Singh whose stand has been negatived. Though he claims to be candidate belonging to the backward class, the posts have been filled up and his name finds place much below the zone of selected candidates. Both the appeals deserve dismissal, which we direct. However, parties shall bear their respective costs.
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2003 (7) TMI 697 - ITAT ALLAHABAD
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... ... ..... love affection. These are not the requirements of valid gift. Therefore, the grounds are infructuous. Considering the above discussion and the authorities of Hon';ble Supreme Court, Allahabad High Court and Gujarat High Court we are of the considered view that the assessee has been able to discharge initial onus in this case. The Assessing Officer has not brought any evidence on record, except merely observing certain facts without any evidence, therefore, the Assessing Officer has not rebutted any evidence of the assessee in this regard. Merely the jurisdictional Assessing Officer has not sent the confirmation report, would not be a ground to reject the explanation of the assessee or to take any adverse presumption. The Assessing Officer did nothing thereafter in obtaining the report from the concerned Assessing Officer of the donors. Therefore, the CIT(A) was justified in allowing the appeal of the assessee. We uphold the finding and dismiss the appeal of the Revenue.
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2003 (7) TMI 696 - CESTAT MUMBAI
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... ... ..... exemption. The Tribunal in its decision in Allied Bitu win Complex (India) Pvt. Ltd. Vs. CCE 2002 (49) RLT 598(CEGAT) 2002 (141) ELT 373 and CCE Vs. Ratlam Petro Products 2002(49) RLT280 has held such intimation of the classification list constitute sufficient ground to accept. The departmental representative relies upon the decision of the Tribunal in Shree Umed Cement Udyog and Anr. Vs. CCE 2001 (42) RLT625 in which a contrary view, that strict compliance with the specific notification should be shown before the benefit of the exemption have been taken. 3. Although the decision cited by the departmental representative refers to a different Notification (38/97), it is seen that the condition in both notification were identical. In this situation when there are two contradictory decisions of the Tribunal on the same issue, the benefit at this stage would go to the assessee. 4. Accordingly, we waive deposit of the duties demanded and penalties imposed and stay their recovery.
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2003 (7) TMI 695 - SUPREME COURT
Whether judgment of the Karnataka High Court whereby conviction of the appellants under Section 302 of the Indian Penal Code, 1860 (in short the 'IPC') read with Section 34 thereof and the sentence for imprisonment for life was confirmed is sans merit?
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2003 (7) TMI 694 - DELHI HIGH COURT
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... ... ..... eld by the Supreme Court. 9. In view of the answers to the aforesaid three questions as indicated above, the writ petition is liable to be dismissed. It is made clear that the non-issuance of the show cause notice within the stipulated six months period merely entitled the petitioners to the return of the seized goods without any conditions. The goods have already been returned vide order dated 6.12.1977 although, upon the imposition of the condition of a bank guarantee. That condition is removed by this order. The bank guarantee be returned to the petitioners and they may have the same canceled. The proceedings pursuant to the show cause notice shall be continued and after due compliance of the provisions of Section 124 the appropriate order be passed by the concerned authorities. As the matter has been pending since 1977 it is expected that the proceedings are completed as expeditiously as possible. 10. Accordingly, the writ petition is dismissed with no order as to costs.
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2003 (7) TMI 693 - SC ORDER
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... ... ..... , JJ. ORDER Delay condoned. Admitted.
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2003 (7) TMI 692 - SUPREME COURT
Whether the actions on the part of the High Court or the State in compulsorily retiring the appellants herein were illegal?
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