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2009 (9) TMI 1078
... ... ... ... ..... r dated 17/11/2009 confiscated the goods. The Tribunal had imposed a fine in lieu of confiscation. Fine however was in respect of both jewelry and currency. The amount was not apportioned between the two. Though the petition before us was only in respect of jewelry and we have remanded the matter back, we direct the original authority while passing the order to consider the imposition of fine in lieu of confiscation independently in respect of currency and jewelry. Order clarified accordingly.
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2009 (9) TMI 1077
... ... ... ... ..... is also not in dispute nor it is denied that no suit has been instituted for the cancellation of the said Deed of Assignment, which still holds the field. Since the entire action instituted by the plaintiff-trust is on the basis that the defendants have started manufacturing and marketing various types of fans using the impugned trademark 'CINNI' that already stood assigned to the 1st plaintiff-Trust, the interim orders passed by this Court on May, 2009, restraining the defendant No. 2 from interfering with the bus....... + More
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2009 (9) TMI 1076
... ... ... ... ..... e matter to the Full Bench, as we agree with the legal position adumbrated in Abdul Samad (supra) and Moosakoya (supra). In view of the above discussion, we prefer to adopt the view taken by the learned Single Judge in Shoukath Ali v. Tahsildar (supra). The Writ Petitions are to be dealt with in the light of the directions in that case, which are in accordance with Abdul Samad (supra) and Moosakoya (supra). The reference is answered accordingly. 8. In many of the cases, factual disputes are there concerning violation of na....... + More
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2009 (9) TMI 1075
... ... ... ... ..... gree that an important question of law arises on interpretation of Section 80IA of the Income Tax Act but confined to one assessment year only, namely, A.Y.2001-2002. To be listed on 25th November, 2009 for final hearing. Liberty is given to the parties to complete their pleadings before 25th November, 2009. Liberty to file additional documents. S.L.P.(C) No.....CC 10935/2009 Delay condoned. Dismissed.
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2009 (9) TMI 1074
... ... ... ... ..... ating complete details of treatment and expenditure incurred thereon and such other information/material as considered necessary. x) Records of the hospital and the information sent in the prescribed format to the concerned authority from time to time shall be subjected to half-yearly audit by the Principal Secretary (Health)/DGHS with the help of a Chartered Accountant/officers from the office of Comptroller General of Accounts and report thereof shall be submitted to the special committee comprising Chief Secretary and o....... + More
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2009 (9) TMI 1073
... ... ... ... ..... urisdiction and passed a decree which thus becomes a nullity. 16. Similar principles have been laid down by this Court in the case of Visakhapatnam Municipal Corporation v. K. Satyanarayana Co. (1995) 2 SCC 385. In paragraph 3 of the report, the Court held On the admitted facts, viz., that the respondent had not preferred any objection to the award in question under Section 30 of the Act and, in fact, had applied for a decree in terms of the award, the trial court could not have granted pendente lite interest which was not....... + More
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2009 (9) TMI 1072
... ... ... ... ..... is categorical mention of English Calendar months from April to March that would necessarily mean the wage to be beginning from 1st of each English Calendar month and to end up with the last day of the English Calendar month. The said forms are merely, in fact, the guiding factors; particularly as to how such contribution are to be reflected so as to keep the correct records. I, therefore, allow the present petition and set aside the impugned order imposing penalty upon the petitioner under Section 14-B of the EPF Misc. Pr....... + More
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2009 (9) TMI 1071
... ... ... ... ..... ity to the petitioner as to the contents of the report of the Enforcement department, an allegation whose factual basis is conceded by the respondent in the oral submission of the learned Special Government Pleader. 4. As the petitioner was denied reasonable opportunity to respond to and file objections after communication of the report of the Enforcement officials, which is the basis for the rejection of the petitioner's claim for input tax credit, the order of assessment dated 26-05-2009 cannot be sustained and is ac....... + More
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2009 (9) TMI 1070
... ... ... ... ..... eption Locked false Priority 31 SemiHidden false UnhideWhenUsed false QFormat true Name Subtle Reference / w LsdException Locked false Priority 32 SemiHidden false UnhideWhenUsed false QFormat true Name Intense Reference / w LsdException Locked false Priority 33 SemiHidden false UnhideWhenUsed false QFormat true Name Book Title / / Style Definitions / table.MsoNormalTable mso-style-name Table Normal ; mso-tstyle-rowband-size 0; mso-tstyle-colband-size 0; mso-style-noshow yes; mso-style-priority 99; mso-style-parent ; mso-p....... + More
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2009 (9) TMI 1069
... ... ... ... ..... inherently improbable on the basis of which no prudent person can ever reach a just conclusion that there is sufficient ground for proceeding against the accused. (6) Where there is an express legal bar engrafted in any of the provisions of the Code or the concerned Act (under which a criminal proceeding is instituted) to the institution and continuance of the proceedings and/or where there is a specific provision in the Code or the concerned Act, providing efficacious redress for the grievance of the aggrieved party. (7) ....... + More
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2009 (9) TMI 1068
... ... ... ... ..... AA entered into with Canada. In this regard, the Hon'ble Supreme Court in the cases of J.Dalmia Vs. CIT - 53 ITR 83 and Benares State Bank Limited Vs. CIT - 75 ITR 167 held .The expression paid in section 16(2) it is true does not contemplate actual receipt of the dividend by the member. In general, dividend may be said to be paid within the meaning of section 16(2) when the company discharges its liability and makes the amount of dividend unconditionally available to the member entitled thereto 6. In view of the above....... + More
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2009 (9) TMI 1067
... ... ... ... ..... . 1 who, according to him, are being either approached or contacted by the Defendants. He permitted to do so within two weeks by way of an affidavit. 24. List this application for further consideration on 27th October 2009. IA No. 12060/2009(under Order XXVII Rule 1 CPC) 25. Learned Counsel for the plaintiffs/applicants states that he wishes to withdraw this application. 26. Dismissed as withdrawn. IA No. 12061/2009(under Order XXXIX Rule 2A CPC) 27. In view of the orders passed today, this application has become infructuo....... + More
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2009 (9) TMI 1066
... ... ... ... ..... n Kumar for transferring their shares in favour of SM and his associates, as reiterated by Shri Sashikumar, learned Counsel, being inter-twined with the disputed agreement and having flown therefrom, cannot be granted until the finality is reached in O.S. No. 235 of 2008. 14. The substantial issues raised in C.A. No. 35 of 2008 in C.P. No. 243 of 2008 are found to have been agitated in C.A. Nos. 36 to 44 in C.P. Nos. 244 to 252 of 2008 and, therefore, the conclusions reached in C.A. No. 35 of 2008 in C.P. No. 243 of 2008 w....... + More
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2009 (9) TMI 1065
... ... ... ... ..... ed by the police. 37. There was also no issue relating to the time gap between the recording of the two completely contradictory statements. These aspects cannot be certainly overlooked. Other than these two contradictory statements, there is not even whisper of an allegation involving the petitioner in the commission of the offence in any of the other relevant documents including the initial MLC and the postmortem report. 38. Following the principles laid down in Dilawar Balu Khurana Vs. State of Maharashtra (Supra), the ....... + More
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2009 (9) TMI 1064
... ... ... ... ..... tant case, the whole time member has worked out the amount from the prices that were available and we find no ground to interfere with the order in this regard. 4. Before concluding, we may mention that this appeal had come up for hearing on August 31, 2009 alongwith Appeals No. 154 of 2008 and 2 of 2009 and when the arguments in Appeal No. 154 of 2008 had almost concluded on September 2, 2009, the learned Counsel in all these appeals made a request that they be allowed to withdraw the same including the present one. On an....... + More
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2009 (9) TMI 1063
... ... ... ... ..... 2005 as has been done by the whole time member. This has resulted in a lower penalty being imposed on the appellant. In the present appeal filed by the appellant, we cannot enhance the penalty amount but certainly there is no scope for reducing the same. There is, thus, no ground for us to interfere with the order of the adjudicating officer. Before concluding, we may mention that after the arguments had concluded from both sides, the learned counsel for the appellant on instructions from his client s representative who wa....... + More
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2009 (9) TMI 1062
... ... ... ... ..... his election agent there was some malpractice at the polling stations during the polling. It needs little reiteration that for purpose of Section 100(1)(d)(iv), it was necessary for the election petitioner to aver specifically in what manner the result of the election insofar as it concerned the first respondent, was materially affected due to the said omission on the part of the Returning Officer. Unfortunately, such averment is missing in the election petition. In our judgment, therefore, the Election Tribunal/High Court....... + More
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2009 (9) TMI 1061
... ... ... ... ..... On the facts and circumstances of the case, we are of the opinion that this aspect of the matter needs to be gone into by the Trial Court. Accordingly, we allow this appeal and set aside the impugned judgment and order of the Division Bench and that of the learned Single Judge and remand the matter to the Trial Court. Before the Trial Court, the respondent will have liberty to produce any documentary evidence to show that the Trust had authorized it in writing to receive rent and file suit for eviction on behalf of the Tru....... + More
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2009 (9) TMI 1060
... ... ... ... ..... o as to enable the Assessing Officer to carry out independent investigation. Initially, documents for establishing identity of the creditors, their creditworthiness and genuineness of the transactions will be submitted by the assessee for further verification by the Assessing Officer. 25. As a result, the appeal of the Revenue is treated as partly allowed but for statistical purposes. Assessee s Cross Objection No.149/Ahd/2005 (out of ITA No.1114/Ahd/2005) for Assessment Year 1997-98. 26. The Cross Objection filed by the a....... + More
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2009 (9) TMI 1059
... ... ... ... ..... on of law laid down by the Supreme Court and in our daily life we find such classifications being made in several other instances such as the voting age or the age of juvenility or the age of superannuation etc. In these cases, there is some rational basis for the age criterion being laid down but in the present case, merely herding together applicants on the basis of their age group, that is, 28 to 30 years cannot stand judicial scrutiny inasmuch as the age group selected has no relevance to merit, competence, knowledge o....... + More
