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2004 (5) TMI 624
... ... ... ... ..... ourt bestowed upon him; has neither caused any obstruction in the trial nor has he abused his liberty, in any manner, I deem it appropriate and in the interest of justice to modify the condition of bail that requires him to surrender his passport to the Court and not to leave the country without prior permission of the Court by deleting the same. I order accordingly. However, the petitioner shall now furnish a bail bond in the sum of Rs. 2,00,000/-(two lacs) with two sureties of Rs. 1,00,000/- (one lac) each to the satisfa....... + More
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2004 (5) TMI 623
... ... ... ... ..... al Krishan, Adv. For the Respondent None ORDER UPON hearing counsel the Court made the following We see no reason to interfere. The Special Leave Petition is dismissed. Anita
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2004 (5) TMI 622
... ... ... ... ..... pendix II has been taken into consideration or not. Merely because a person has attained discharge on compassionate ground although his disability has been acquired on account of stress and strain of military service will not be a ground to reject the claim of disability pension, it has been invalidated act in terms of Appendix II of Rule 173. We allow the writ petition and direct the respondent to grant disability pension to the petitioner on the basis of assessment of 30% disability as opined by the Release Medical Board....... + More
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2004 (5) TMI 621
... ... ... ... ..... ant shall not object to and permit the Official Liquidator or his authorised officer from taking the inventory of the premises, machinery and all items lying therein. It is further provided that the applicant shall file an undertaking before this Court by 1st June, 2004 to the effect that the applicant shall not transfer, assign or alienate the premises in question or create any further right, title or interest on the same. It is further provided that passing of the interim order in favour of the applicant shall not give r....... + More
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2004 (5) TMI 620
... ... ... ... ..... hild abuse or rape, while giving testimony in court, should be allowed sufficient breaks as and when required. These directions are in addition to those given in State of Punjab v. Gurmit Singh. 35. The suggestions made by the petitioners will advance the cause of justice and are in the larger interest of society. The cases of child abuse and rape are increasing at alarming speed and appropriate legislation in this regard is, therefore, urgently required. We hope and trust that the Parliament will give serious attention to....... + More
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2004 (5) TMI 619
... ... ... ... ..... utes the disallowance of Rs. 19,208 being legal and professional fees incurred by assessee to defend criminal proceedings initiated by CBI. The two rival representatives have relied on their contentions as raised by them on similar issue in asst. yr. 1982-83. The facts being identical, we follow our own decision rendered above and in turn, we uphold this disallowance. 38. Ground Nos. 3 and 4 dispute the learned CIT(A)'s impugned order in directing the Dy. CIT to allow deduction under s. 80MM at Rs. 98,741 as claimed by....... + More
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2004 (5) TMI 618
... ... ... ... ..... tively and there being no fresh grounds available to the petitioner. We see absolutely no force in the contention of Mr.Bagai because despite the rejection of his earlier two applications, the appellant was not dissuaded from making further applications for bail and infact made another application for bail dated 28th April, 2003 in the Court of Additional Sessions Judge to which a reply dated 6th May, 2003 was filed by the DRI and the application was listed for hearing after a few days. On the face of these facts and circu....... + More
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2004 (5) TMI 617
... ... ... ... ..... ed bonded labors either by itself or with the involvement of such organizations or NGOs within a period of six months. 5. The Union and State Governments shall submit a plan within a period of six months for sharing the money under the modified Centrally Sponsored Scheme, in the case where the States wish to involve such organizations or NGOs. 6. The State Governments and Union Territories shall make arrangements to sensitize the District Magistrate and other statutory authorities/committees in respect of their duties unde....... + More
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2004 (5) TMI 616
... ... ... ... ..... of the fact that, the restoration of the status quo ante is not likely to bring about the preexisting atmosphere of cordiality among the parties and continued animosity would not be in the interest of the company. As advised by this Bench, the parties must try to part ways amicably. The petitioners have already given three options to the respondents. In case, they desire to choose any of the options, they must indicate the same in writing to the petitioners within a month of this order and once they do so, the same will be....... + More
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2004 (5) TMI 615
... ... ... ... ..... -Mill, if not already done, and further make entries to that effect in the revenue record within four weeks from today. We further direct that the Corporation shall sanction the layout plan within another two weeks after the land is identified and dues are paid. The Petitioner-Mill shall not part with the land or construction made on the aforesaid land in favour of third party. However, it is clarified that it would be open to the Government to take any decision which may be permissible under law and this order would not c....... + More
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2004 (5) TMI 614
... ... ... ... ..... uxury tax of two thousand of rupees annually is charged on all the residential buildings completed on or after the first day of April, 1999. It is argued that the residential buildings constructed prior to 1.4.1999 have been left out and, therefore, the levy is discriminatory. It is true that the Legislature has not levied luxury tax on the buildings which were completed before April 1, 1999 but this by itself is no ground to quash the levy. It was open to the Legislature to tax every such building irrespective of the date....... + More
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2004 (5) TMI 613
... ... ... ... ..... he considered opinion that Commissioner (Appeals) was justified in deleting the impugned addition. We confirm his order and reject this ground of appeal. 7. The next ground of appeal relates to deleting an addition of ₹ 5,911 made by the assessing officer on account of delayed payment of PF. The learned Commissioner (Appeals) has allowed the deduction for the reason that payment was made in the accounting year under reference. This view is not correct. As per provisions of section 43B(b) read with second proviso and ....... + More
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2004 (5) TMI 612
... ... ... ... ..... l units by their activities in not observing the norms prescribed by the GPCB as reported by the Modi Committee appointed by the High Court or by an expert body like NEERI and that exercise need not be undertaken by the High Court as if the present proceeding is an action in tort but an action in public law. A broad conclusion in this regard by the High Court would be sufficient. We, therefore, direct the High Court to re-examine this aspect of the matter as to whether there is degradation of environment and as a result th....... + More
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2004 (5) TMI 611
... ... ... ... ..... service of notice on the same day on which it was dispatched for service by registered post. We are in respectful agreement with the view expressed in the aforesaid case. We therefore hold that there was no valid service of notice under section 143(2) on or before 30-9-1992. Consequently, there is a violation of the mandatory requirement of law before framing an order of assessment. Consequently the Assessing Officer had no jurisdiction to make the assessment. The order of the CIT(A) upholding the assessment on this ground....... + More
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2004 (5) TMI 610
... ... ... ... ..... llow this petition. The judgment and order dated 30.5.2003/5.6.2003 at Annexure A to the petition is set aside and the matter is remanded to the Tribunal for hearing and deciding the appeals in accordance with law. It will be open to the petitioners to request the Tribunal to take up their Miscellaneous Applications dated 16.4.2003 for hearing and thereafter the Tribunal shall hear and decide the appeals in accordance with law. It is clarified that we have not gone into the merits of the controversy which is the subject ma....... + More
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2004 (5) TMI 609
... ... ... ... ..... ed grounds. Therefore, sub-section (2) of section 49-E of the Amending Act causes prejudice and serious injury to the accused. 20. The High Court in the impugned judgment has held that though in view of language used in sub-section (5) of section 49-C all pending cases may be transferred, but no right of appeal or revision can be taken away, nor an accused can be deprived of a better procedure in view of the provisions of Articles 20 and 21 of the Constitution. Accordingly it held that sub-section (5) of section 49-C shoul....... + More
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2004 (5) TMI 608
... ... ... ... ..... case country liquor and spirit are produced. Following the aforesaid judgments I am of the opinion that it is not a case of the department that the electricity so generated from the Generator is used by the dealer for any other purpose except running the Plant. It is not being used, for the residential quarters of the officers and staff of the applicant firm. The Sales Tax Officer has also found that the applicant is a unit of State of U.P. and had imposed the penalty at the rate of 10 percent. The price of the Generator f....... + More
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2004 (5) TMI 607
... ... ... ... ..... R No substantial question of law arises in this appeal. Therefore, the appeal is dismissed.
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2004 (5) TMI 606
... ... ... ... ..... effect to even at this stage. If it can be given effect to the court should not issue a direction which would run contrary to the ratio laid down by this Court in the main judgment, particularly when the examinations had been held much after the rendition of the judgment. Asking the court to apply the judgment of this Court with prospective effect would amount to asking for a review and, thus, the same cannot be permitted to be achieved by filing an application for clarification. 39. Application for clarification/modificat....... + More
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2004 (5) TMI 605
... ... ... ... ..... ; or a society in which, 'producers have secured power' to 'rob the rest' and the might of public bodies which are degenerating into storehouses of inaction where papers do not move from one desk to another as a matter of duty and responsibility but for extraneous consideration leaving the common man helpless, bewildered and shocked. The malady is becoming so rampant, widespread and deep that the society instead of bothering, complaining and fighting against it, is accepting it as part of life. The enactmen....... + More