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2009 (1) TMI 946
... ... ... ... ..... the Court, only on the ground that the accused has been tried in two or more cases separately and they arise from distinct and separate offences arising out of different transactions/ incidents. b) It is neither permissible nor possible to spell out universal principle or formula which would be applicable to all cases for exercise of power vested in Court under Section 427(1) of the Code. Such power and judicial discretion has to be exercised in terms of the settled precepts of criminal jurisprudence, sentencing policy and....... + More
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2009 (1) TMI 945
... ... ... ... ..... able and an enquiry is to be conducted by himself, is entitled to conduct an enquiry in the original complaint complying the procedures under Sections 200 and 202. Magistrate is also competent to order a further investigating under Section 156(3) and decide the matter afresh. If the Magistrate decides to conduct an enquiry on the first complaint on which originally direction was issued for investigation under Section 156(3) Magistrate has to decide whether process is to be issued under Section 204 on all the materials incl....... + More
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2009 (1) TMI 944
... ... ... ... ..... from the AO on all the evidences that were there before him and no purpose would be served in again restoring the matter before the learned CIT (A). Accordingly, I agree with the view of the learned AM in respect of the said issue. The matter will now go before the Division Bench. HARI OM MARATHA, J.M. 1. In these cases, there was a difference of opinion between the Members constituting the original Bench. The learned Accountant Member had dismissed both the appeals by the assessee and the Revenue whereas the ld. Judicial ....... + More
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2009 (1) TMI 943
... ... ... ... ..... oresaid, even though a complainant that is the payee of the cheque or the holder in due course can present a complaint even through a Manager or an authorized representative, such complaint has to be on behalf of the payee or the holder in due course and cannot be filed in the personal capacity either by the Manager or by the authorized representative without filing the said complaint for and on behalf of the payee or the holder in due course. 14. In the light of the aforesaid legal position the appellant not being a payee....... + More
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2009 (1) TMI 942
... ... ... ... ..... ioner has placed reliance on a short order passed by Hon'ble the Supreme Court in the case of Commissioner v. Indchem. Electronic - 2003 (157) E.L.T. A206 (S.C.) where it has been noticed that Modvat/Cenvat credit is not deniable on inputs destroyed in fire accident when the fact that inputs were actually issued and thereafter destroyed in fire accident has been admitted by the department. On the basis of the afore-mentioned findings as well as clear position of law, we are of the view that no substantive question of l....... + More
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2009 (1) TMI 941
... ... ... ... ..... this Court in M/s Orient Crafts Ltd vs UOI and Anr. in WP(C) No. 14263/2006 dated 11.09.2006. We are in respectful agreement with said judgment. Resultantly, the writ petition is dismissed. All pending applications stand disposed of.
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2009 (1) TMI 940
... ... ... ... ..... pellant No. 1 was also stepped up to that of Shri Shori, as appears to have been done in the case of the appellant No. 2. 14. We are unable to accept the reasoning of the High Court in this regard or the submissions made in support thereof by Mr. Chhabra, since the very object to be achieved is to bring the pay scale of the appellant No. 1 at par with that of his junior. We are clearly of the opinion that the reasoning of the High Court was erroneous and the appellant No. 1 was also entitled to the same benefits of pay par....... + More
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2009 (1) TMI 939
... ... ... ... ..... nue to remain in force. We may also add that if certificates are issued under Section 197 of the Act till today by the department, they shall also remain in force. However, if owner of the vessel in future makes an application for issuance of certificate under Section 197 of the Act, he may do so without prejudice to his rights and contentions in the pending writ petition and such application shall be considered and decided by the competent authority in accordance with law during the pendency of the writ petition No. 400/2....... + More
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2009 (1) TMI 938
... ... ... ... ..... 1 - Jiyalal is guilty for offence punishable under Section 138 of the Negotiable Instruments Act. He was unavailable, in order to know as to his stance in respect of quantum of sentence. I deem it proper to hold that much leniency is not warranted. 15. In the result, the appeal is allowed. The impugned judgement is set aside. The respondent No. 1 is held guilty for offence punishable under Section 138 of the Negotiable Instruments Act, 1881 and is sentenced to suffer simple imprisonment for three (3) months and to pay fine....... + More
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2009 (1) TMI 937
... ... ... ... ..... and OC', there was no reason to deprive the respondent from the said benefit. Respondent, therefore, was not appointed because of a mistake committed on the part of the authorities of the appellants. They, thus, cannot be permitted to take advantage of the same. 14. In that view of the matter, the delay in filing the original application should not be held to be a bar in granting him an equitable relief. Union of India as a benevolent litigant cannot be permitted to take advantage of its own wrong. Furthermore, the app....... + More
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2009 (1) TMI 936
... ... ... ... ..... ritorial jurisdiction (See Banwarilal Jhunjhunwala v. Union of India AIR 1963 SC 1620). 17. A bare perusal of the complaint filed would clearly go to show that the cause of action arose within the jurisdiction of Special Judge (CBI), Ranchi, the investigation is completed in Ranchi, all the records and the documents pertaining to complaint and the charge sheet are before the Special Judge (CBI), Ranchi, and therefore, in our considered view, the High Court of Judicature at Bombay was perfectly justified in declining to ent....... + More
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2009 (1) TMI 935
... ... ... ... ..... Section 11AB of Central Excise Act are set aside. Only the liability to duty of Rs. 1,25,375/- is maintained without interference. Accordingly, he has set aside the penalty and confirmation of interest against the appellant, without extending the benefit of limitation. We find that, in view of the above observations and findings of the appellate authority, the extended period of limitation would not be available to the Revenue. We also note that the above findings of the Commissioner (Appeals), for the purposes of setting ....... + More
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2009 (1) TMI 934
... ... ... ... ..... d,Adv., Mr. Rahul Kaushik, Adv., Mr. B.V. Balaram Das, Adv. ORDER The special leave petition is dismissed on the ground of delay as also on merit.
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2009 (1) TMI 933
... ... ... ... ..... considered the merits of the appeal and then rejected the application for condonation of delay. While deciding an application for condonation of delay, it is well settled that the High Court ought not to have gone into the merits of the case and would have only seen whether sufficient cause had been shown by the appellant for condoning the delay in filing the appeal before it. We ourselves have also examined the application filed under Section 5 of the Limitation Act before the High Court and, in our opinion, the delay of ....... + More
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2009 (1) TMI 932
... ... ... ... ..... rging of excessive price for the goods sold, or offering of any goods hazardous to life and safety without displaying information regarding contents etc. If none of these is alleged and made out, the complaint will have to be rejected. When a lessee signs without protest an agreement agreeing to pay interest at a given rate from a given date in given circumstances, and does not contend that the term relating to instalments or interest is invalid or inequitable, it is not open to the consumer forum to grant any relief. A de....... + More
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2009 (1) TMI 931
... ... ... ... ..... tion 4 of section 378 of the said Code. 11. Another objection raised by the learned counsel for the first and second respondents is that the medical certificate of the proprietor of the applicant has not been annexed. The delay is of only seventeen days. The Apex Court has repeatedly held that the Court has to adopt a liberal approach while dealing with the application made under section 5 of the said Act of 1963. The Apex Court in the case of State of Nagaland Vs. Lipok Ao and others ( 2005 3-SCC-752) observed that the ex....... + More
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2009 (1) TMI 930
... ... ... ... ..... 194LA was introduced, only after deducting 10% of the amount towards income tax, the Government can pay the compensation. If the owners of the land are not liable to pay income tax, they can get refund of the amount by producing the certificate of deduction. But such compulsory deduction at source is not mandated under Section 194LA when the land is purchased by executing sale deeds on the price paid by it. Only by proper legislation that can be done. If the purchasers are liable to pay tax, it is for the income tax depart....... + More
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2009 (1) TMI 929
... ... ... ... ..... he society, the FIR specifically alleged collusion between Kailash Chand and the Special Officer of the Board, in regard to 20 bighas of land which was agreed to be sold to the society by Chauthmal. In fact the writ petition filed by Kailash Chand for quashing the FIR was rejected by the High Court. (Civil W.P. No. 9293/2005 decided on 23.11.2005). As the finding of the High Court that the Collector/Special Officer was a Judge has been set aside, the quashing of the FIR with reference to the Special Officer, cannot be uphe....... + More
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2009 (1) TMI 928
... ... ... ... ..... n the hostel availing a facility therein must be treated as rent. The submission made to bring the case under the first proviso which carves out an exception to the main Rule only needs to be noted for rejection, in the light of the provisions contained in the main part of the Rules.... 19. Therefore, in the light of the above, the writ petitions will stand allowed and the impugned demand notice as well as the resolution of the third respondent Town Panchayat in Ref. No. 76/99 dated 24.5.1999 will also stand set aside. How....... + More
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2009 (1) TMI 927
... ... ... ... ..... tfully following the precedent it is held that learned Commissioner was not justified in assuming jurisdiction under Section 263 of the Act. 12. In the light of the discussions made above, and without entering into the merit of the dispute to which view would be sustainable in law, we cancel the order passed by the Commissioner under Section 263 and restore the order of the assessing officer on the issue involved in this appeal for the reason that view taken by the assessing officer was a possible view at the relevant poin....... + More
