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Showing 41 to 60 of 615 Records
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2004 (9) TMI 673 - BOMBAY HIGH COURT
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... ... ..... be served and curtails it by setting off the period of detention undergone by the accused person during the investigation, inquiry or trial of the case, and therefore, question of giving any retrospective operation the said provision does not arise. 16. In that view of the matter, we are of the considered opinion that the petitioner prisoner is entitled to the benefit of set off under Section 121A of the B.S.F. Act read with Section 428 of the Code of Criminal Procedure, and therefore, the question framed has been answered by us in the affirmative. In the result, the petition is allowed. The impugned order is quashed and set aside and we direct the respondents to grant set off for the period of pre-trial detention from the term of imprisonment imposed on the petitioner on conviction, under the provisions of Section 428 of the Code and Section 121A of the B.S.F. Act. Sentence imposed on the petitioner be construed accordingly. 17. Rule is made absolute in the aforesaid terms.
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2004 (9) TMI 672 - COMPANY LAW BOARD, CHENNAI BENCH
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... ... ..... l, Chartered Accountants, Chennai are appointed to scrutinize all payments and receipts on account of the Company with reference to the books of account, financial statements, bank statements, vouchers and any other records of the Company which may be found necessary, for the period between 1-4-2002 and 31-8-2004 and also take into account the submissions of the petitioners and the second respondent so as to ascertain whether any money of the Company has been misappropriated by the second respondent. If so, the second respondent shall reimburse the misappropriated amount with interest at the rate of 10 simple in favour of the Company, within 30 days of receipt of the report from M/s. Rao & Gopal, whose remuneration shall be borne by the Company. While all the interim orders are vacated, the Board of Directors will decide about use of the Maruti Car now in possession of the first petitioner. With these directions, the company petition is disposed of. No order as to costs.
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2004 (9) TMI 671 - SUPREME COURT
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... ... ..... ot;. according to the appellants, this approach road forms part of cts no. 256 and that by cutting out such a wide access the value of cts no. 256 would be reduced. it was also submitted that there was no need to provide access to cts no. 257 from the suren road as cts no. 257 was bordered by two main roads namely bajaj road and govindwadi road from which direct access could be obtained. the high court had also found that cts no. 257 was "independently connected to roads near govindwadi road and bajaj road". This aspect of the matter does not also appear to have been considered by the valuation officer. if indeed the approach road as delineated in the valuation report cuts through cts no. 256 it might reduce the value of the cts no. 256 unnecessarily especially when there may be independent access to cts (257) which has been directed to be sold. this aspect of the matter will also be looked into by the valuation officer within the aforesaid time. order accordingly.
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2004 (9) TMI 670 - SC ORDER
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... ... ..... Delay condoned. The special leave petition is dismissed.
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2004 (9) TMI 669 - PATNA HIGH COURT
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... ... ..... 9; has reason to believe that any goods are liable to confiscation under this Act, he may seize such goods." The belief that the goods are liable to confiscation is to be formed, therefore, on the basis of reasons available at the time of seizure. In this case the officer, effecting seizure professed to have the reasonable belief that the polythene carry-bags were brought into India in violation of the notification referred to in the seizure memo. At the time of seizure the issue of thickness of the bags was nowhere in his mind. ( 10. ) On the basis of the discussions made above, the court comes to find and hold that the seizure of the polythene carry- bags under memo, dated 11.9.2003 was bad and illegal. The seizure and the resultant confiscation proceeding are accordingly set aside and the respondent authorities are directed to return the seized consignment to the petitioner without any delay. In the result, this writ petition is allowed but with no order as to costs.
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2004 (9) TMI 668 - SUPREME COURT
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... ... ..... case of B.S. Hullikatti (supra) held in a similar circumstances that the act was either dishonest or was so grossly negligent that the respondent therein was not fit to be retained as a conductor. It also held that in such cases there is no place for generosity or misplaced sympathy on the part of the judicial forums and thereby interfere with the quantum of punishment. As noted above, the Division Bench of the High Court did not dismiss the petition on the ground of delay but held it is not worthwhile condoning the delay because there was no merit in the appeal. Since, we have come to the conclusion that the findings of the Labour Court and that of the learned single Judge are unsustainable in law, the finding of the Division Bench also is liable to be set aside. For the reasons stated above, this appeal succeeds. Impugned orders are set aside. We restore the dismissal order made by the disciplinary authority against the respondent herein. The appeal is allowed accordingly.
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2004 (9) TMI 667 - ITAT LUCKNOW
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... ... ..... as will be evident that the disallowances have been made out of telephone expenses, travelling expenses and vehicle running expenses and commission expenses. Without any evidence on record, the Assessing Officer cannot say that certain income under these heads had escaped assessment. The Hon'ble Delhi High Court in the case of CIT v. Kalvinator India Ltd. 2002 256 ITR 1 has held that assumption of jurisdiction under section 147 of the Act on the basis of change of opinion was invalid. In the instant case, making ad hoc disallowances/additions out of telephone expenses, travelling expenses, vehicle expenses and commission expenses was merely on the basis of change of opinion. Considering the above facts, we hold that the initiation of proceedings under section 147 of the Act as well as the additions made in the re-assessment order are invalid. The re-assessment orders are, therefore, cancelled. 13. In the result, all the three appeals directed by the assessee are allowed.
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2004 (9) TMI 666 - CESTAT KOLKATA
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... ... ..... der by this Tribunal in Order No. A-336/Kol/2003dated 11.04.2003. The Commissioner has observed that mere suspicion cannot take the place of proof of clandestine removal which must be supported by sufficient evidence. Clandestine removal is a positive act and the burden of proving the same is on the Revenue. In this case, I find that the Revenue has not produced any evidence to prove the charge of clandestine removal. Therefore, I agree with the Commissioner (Appeals) that the respondents case is squarely covered by the decision of the Tribunal in the case of Kripal Springs (I)Ltd. reported in 2001 (133) ELT 782 (T). In that case, payment of duty has taken place before issue of demand. In the circumstances, both Section 11AC and Section 11AB are not attracted for imposition of penalty and demand of interest, as held by the Tribunal in various decisions. Accordingly, the Order of the Commissioner (Appeals) is upheld and the appeal filed by the Revenue is rejected. Pronounced.
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2004 (9) TMI 665 - SUPREME COURT
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... ... ..... inistrative Tribunal. Parliament also empowered the State Government to take an appropriate decision by enacting sub-section (1) of Section 74 of the Act of 2000 and in exercise of such power, the State Government had taken a decision. The decision, in our opinion, cannot be regarded as illegal, unlawful or otherwise objectionable. The contention, therefore, has no force and has to be negatived. For the foregoing reasons, Civil Appeal No. 5327 of 2000 deserves to be dismissed and is, accordingly, dismissed. In view of the above, Civil Appeal Nos. 8292-8295 of 2002 and Civil Appeal arising out of Special Leave Petition No.22648 of 2002 filed by the Union of India stand disposed of and Civil Appeal No. 5328 of 2002, Civil Appeal arising out of Special Leave Petition Nos. 23615-23616 of 2002, Writ Petition No. 369 of 2003, Writ Petition No. 374 of 2003 stand dismissed. In the facts and circumstances of the case, however, there shall be no order as to costs in all these matters.
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2004 (9) TMI 664 - SUPREME COURT
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... ... ..... to the decree of ₹ 8,50,000 and remand the matter back to the learned Single Judge of the High Court for the purpose of redetermining the issue relating to the existence of the machinery, the value of the machinery and the de facto control and possession of the machinery subsequent to the arrangement. Needless to say if the evidence on record supports the Company's case, the Company will be entitled to a decree as has been directed by the earlier decision of the High Court which is set aside today. 10. WE make it clear that so far as the remaining directions of the Single Judge are concerned which have been affirmed by the Division Bench, namely, the reference of the amounts relating to the claims of the parties against each other to the determination of a Commissioner, we see no ground to interfere. Appeals are disposed of accordingly. It is requested that the learned Single Judge may dispose of this CP No. 35 of 1975 as expeditiously as is conveniently possible.
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2004 (9) TMI 663 - ALLAHABAD HIGH COURT
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... ... ..... urnover." The aforesaid view of the Andhra Pradesh High Court has been followed by the Rajasthan High Court in the case of Commercial Taxes Officer Vs. Kelvinator India, reported in 90 STC, 336, and in the case of Commercial Taxes Officer Vs. Weston Electroniks Ltd., reported in 87 STC, 522. In the case of CST Vs. S/S Kelvinator of India Ltd., reported in 2004 (40) STR, 680. Learned Single Judge of this Court following the decision of Rajasthan High Court in the case of Commercial Taxes Officer Vs. Kelvinator India, reported in 90 STC, 336, and in the case of Commercial Taxes Officer Vs. Weston Electroniks Ltd., reported in 87 STC, 522 held that if the dealer is charging the amount other than the warrant charges for the subsequent period and if it is optional, it can not be a part of the sale price. For the reasons stated above, I do not find any error in the order of the Tribunal and same is accordingly, upheld. In the result, all the revisions fails and are dismissed.
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2004 (9) TMI 662 - ITAT MUMBAI
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... ... ..... respect of those statements was afforded to assessee. The statement recorded during assessment proceedings of present assessee Smt. Sampat Devi Daga is one dt. 25th Oct., 2000 wherein VDT has supported the assessee's case by admitting purchase, making payment by account payee cheques and issuing purchase bill. VDT also furnished his affidavit dt. 25th Oct., 2000 corroborating the transaction as pleaded by assessee, when he appeared before AO in response to the summons issued to him by AO. The earlier statements dt. 30th and 31st March, 2000 have been retracted by assessee. As such, considering all the facts and circumstances of the case as also the situation that the facts of this case are identical with those of Mohanlal Daga's case, we follow our decision rendered above on similar issue in the case of Mohanlal Daga in ITA No. 7963/Mum/2003 and hold accordingly and, in turn, delete the addition. 20. In the result, assessee's Appeal No. 7845/Mum/2003 is allowed.
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2004 (9) TMI 661 - SUPREME COURT
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... ... ..... Secondly, the State Government had enough powers to relax the provisions of the Rules "in the interest of mineral development in deserving cases in such manner as they deem proper". True, that the order of the State Government quotes a wrong rule for relaxation, but, that, in our view hardly matters. As long as the State Government had the power of relaxation, then irrespective of any recitation, it must construed that the State Government has in its discretion made the order by exercising its power of relaxation. Looked at from this point of view, we find no substance in the contention. In the result, we are of the opinion that the High Court erred in quashing the order No.5507/IV(E)(DS)SM 4/2003 dated 22nd May 2003, by which the quarry lease had been renewed in favour of the appellant company. Hence, this appeal is allowed. The impugned judgment of the High Court is set aside and the State Government's order dated 22.5.2003 is restored. No order as to costs.
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2004 (9) TMI 660 - GUJARAT HIGH COURT
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... ... ..... e of the considered opinion that if the Appellant files Review Application before the Appellate Tribunal within fortnight from today with an Application for condonation of delay then we are sure that having regards to the facts and circumstances of the case the learned Tribunal, after condoning the delay, will entertain the Review Application and try to decide the same on merit as early as possible, preferably by November 30, 2004. Accordingly, permission is granted to withdraw this Appeal. Learned Standing Counsel Shri Malkan, appearing on Caveat, on behalf of the respondents, left it to the Court for passing appropriate order, on the oral request made by the learned Counsel Shri Dharmadhikari for passing interim order against the respondents for recovery by adopting coercive measures. Having regard to the peculiar facts and circumstances of the case the respondents are restrained from taking coercive measures against the Appellant till 30.11.2004. Direct Service permitted.
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2004 (9) TMI 659 - SC ORDER
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... ... ..... a, JJ. ORDER Appeal dismissed
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2004 (9) TMI 658 - SUPREME COURT
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... ... ..... long time and they have been holding such higher position on the basis of the recommendation of the OPSC and in such circumstances, it would be unjust to pass any orders to disturb them from their present positions. Learned counsel for Dr. Satchidananda Misra contended that the High Court has not disturbed the aforesaid directions of the Tribunal. On the other hand, learned counsel for Dr. Rama Raman Saranji (Respondent No.4 in CA No.8039/03) contended that the writ petition filed by his client challenging the aforesaid direction of the Tribunal is pending before the High Court. In this view, on this aspect, we express no opinion leaving it to be decided by the High Court in accordance with law. In the light of the above discussion, the judgment and order of the Orissa High Court is upheld and accordingly the appeals are dismissed but leaving the parties to bear their own costs. The contempt petition and Special Leave Petitions are also disposed of in terms of this judgment.
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2004 (9) TMI 657 - DELHI HIGH COURT
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... ... ..... only piped music was being played and the entrants were using the dance floor. In East India Hotels case (supra) Bombay High Court was of the view that payment for admission into discotheque is what is payment for admission to entertainment since a dance in a sense of a couple executing a ballroom dance, entertains and divers both those who are dancing and those who are looking on and to that extent is an entertainment. It is this element of fixed charge which is sought to be subjected to entertainment tax. 25.The writ petition is allowed to the aforesaid extent and the petitioner is directed to deposit ₹ 1,60,169.50 and ₹ 36,106/- respectively within one month from today towards the satisfaction of the claim towards entertainment tax. On this amount being deposited, the bank guarantee furnished by the petitioner shall be discharged by the Registrar of this Court. 26. The writ petition is allowed in the aforesaid terms leaving the parties to bear their own costs.
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2004 (9) TMI 656 - SUPREME COURT
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... ... ..... r is conditional, the order under the latter is absolute. See State of M.P. v. Kedia Leather & Liquor Ltd. and Ors. (2003 (7) SCC 389) . In the background of legal principles set out above, the judgment of the High Court does not suffer from any infirmity. The residual question, however, is whether learned SDM could consider the suggestions, if any, given by the appellants, as to the manner in which goods can be stored or connected activities by passing order of a regulatory nature. This is permissible by the provisions itself which provide that SDM can regulate such activities. Therefore, without expressing any opinion on that matter for which material can be placed by the appellants before the learned SDM for appropriate orders in the matter, we direct that if any suggestion or alternative arrangement is brought to the notice of learned SDM it shall be considered in its proper perspective in accordance with law. With the aforesaid observations, the appeal is dismissed.
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2004 (9) TMI 655 - SUPREME COURT
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... ... ..... hapter XII of the Code and to submit a report. If he finds that the complaint does not disclose any offence to take further action, he is empowered to dismiss the complaint under Section 203 of the Code. In case he finds that the complaint/evidence recorded prima facie discloses an offence, he is empowered to take cognizance of the offence and would issue process to the accused. These aspects have been highlighted by this Court in All India Institute of Medical Sciences Employees' Union (Reg.) through its President v. Union of India and Others, 1997 Supreme Court Cases (Crl.) 303. It was specifically observed that a writ petition in such cases is not to be entertained. The inevitable conclusion is that the High Court's order does not suffer from any infirmity. The writ application was not the proper remedy, and without availing the remedy available under the code, the appellant could not have approached the High Court by filing a Writ application. Appeal is dsmissed.
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2004 (9) TMI 654 - SUPREME COURT
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... ... ..... prove the guilt of the accused. The prosecution could not lay its hands on any item of evidence that may come under Section 10 of the Evidence Act, i.e. anything having been said, done or written by any of the appellants in reference to their common intention to kill Dr. Megh Raj Goyal. Though voluminous evidence was adduced by the prosecution, there is none which would come within the parameters of admissible item of evidence. This is an unfortunate case where a young doctor was killed. As Balwinder Singh could not be jointly tried with the appellants, the entire evidence of confession recorded under Section 15 and the extra-judicial confessions have become inadmissible and in the absence of any other reliable evidence the appellants are only to be acquitted of the charges framed against them. In the result, these appeals are allowed. The appellants are acquitted of all the charges framed against them and directed to be released forthwith, if not required in any other case.
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