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2008 (2) TMI 951 - DELHI HIGH COURT
... ... ... ... ..... eck counter where again members of general public cannot enter without due permissions. Therefore, that area would be covered by the provisions of Section 42 of the act. The person concerned is required to take down information in writing and forthwith send a copy thereof to his immediate superior and admittedly this was not complied with in the present case. The provisions of Section 42 of the Act are mandatory. " (11) IN view of this decision of this Court itself the learned trial Court cannot be said to have erred in any way in concluding that the search of the baggage of the respondent not having been conducted at a public place the Search officer was obliged to comply with the mandatory requirement of Section 42 of the NDPS Act and that having not been done the accused was entitled to be acquitted. Thus, there being no perversity in the reasoning given by the learned trial Judge for acquitting the respondent this appeal is bound to fail and is accordingly dismissed.
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2008 (2) TMI 950 - SUPREME COURT
Suit for specific performance of contract - Pendency of the first suit - permission for filing another suit on the same cause of action - agreement of sale entered into by and between the parties - HELD THAT:- It is no doubt true that ordinarily an endeavour should be made by the court to give effect to the terms of the agreement but it is also a well settled principle of law that an agreement is to be read as a whole so as to enable the court to ascertain the true intention of the parties. It is not in dispute that no plan was prepared. A purported sketch mark was attached with the plaint, which was not proved. Evidences brought on record clearly lead to the conclusion that the appellant was not the tenant in respect of the entire house. She, in her deposition, even did not claim the same. Another tenant was occupying some rooms in the same premises. Appellant herein in her evidence also admitted that no map was attached to the agreement.
The very fact that the premises sought to be transferred could not adequately be described; a plan was sought to be attached. According to the appellant herself, she had been residing only in the ground floor, along with open land on the northern side and had been using two rooms, a Patore alongwith open land of the upper portion.
She had not received the possession of the disputed house. It is, therefore, evident that she did not claim herself to be a tenant in respect of the entire house and, thus, the same was not agreed to be sold.
An agreement of sale must be construed having regard to the circumstances attending thereto. The relationship between the parties was that of the landlord and tenant. Appellant was only a tenant in respect of a part of the premises. It may be that the boundaries of the house have been described but a plan was to be a part thereof. We have indicated hereinbefore that the parties intended to annex a plan with the agreement only because the description of the properties was inadequate. It is with a view to make the description of the subject matter of sale definite, the plan was to be attached. The plan was not even prepared. It has not been found that the sketch of map annexed to the plaint conformed to the plan which was to be made a part of the agreement for sale. The agreement for sale, therefore, being uncertain could not be given effect to.
Thus, we do not find any infirmity in the judgment of the High Court. The appeal is dismissed.
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2008 (2) TMI 949 - MADRAS HIGH COURT
... ... ... ... ..... ahadevan, learned counsel appearing for the petitioner/Department submits across the bar that he got instructions from the Department that the Department accepts that the issue is covered by the instructions given by the Government of India, Ministry of Finance, Department of Revenue (Anti-smuggling Unit) dated 11-6-1990 wherein if the quantity of the silver bullion intended to be smuggled is less than 100 kilograms, no action need be taken. In the present case, the quantity is only 68.350 Kgs. Hence, as per the instructions dated 11-6-1990, which is binding on the parties, the R.C.P. need not be proceeded with and the same may be dismissed as not pressed. Recording the same, the R.C.P. is dismissed as not pressed.
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2008 (2) TMI 948 - SUPREME COURT
... ... ... ... ..... f the allegations incorporated in the FIR or the charge-sheet because we would not like the trial Court to be influenced by any of the findings of this Court or the High Court in the trial of this case. All what we can say without any hesitation is that on the basis of the averments and allegations incorporated in the FIR and the chargesheet, the High Court was not justified in quashing the FIR/charge-sheet while exercising its extraordinary jurisdiction under section 482 of the Code of Criminal Procedure to stifle a legitimate prosecution. 42. We accordingly set aside the impugned judgment of the High Court. The appellant CBI would be at liberty to produce the necessary material and evidence before the concerned court to establish the case of the prosecution against the respondent. Similarly, the respondent should be afforded full opportunity to establish his innocence. No further directions are necessary in this appeal. 43. The appeal is accordingly allowed and disposed of.
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2008 (2) TMI 947 - KERALA HIGH COURT
... ... ... ... ..... o much so, those decisions have no application to the facts of the cases in hand which are entirely different. 26.Neither the Central Government nor the State Government would be bound to act on the recommendation of the CDB. The cry of the farmers, as is expressed in WP(C).35648/2007, is insufficient for the judiciary to compel the Central Government and the DGFT to accept the recommendations of the CDB in toto and impose a ban on import of palm oil through the ports of Chennai, Mangalore, Tuticorin and Beypore. This again is a policy matter. Drawing up in an economic policy, as already noticed, may, in certain situations, also depend upon various factors, the political policies, the foreign policies, the bilateral agreements and covenants between India and her reciprocal countries, etc. It would be beyond the bounds of judiciary to step in and issue directions as are sought for in WP(C).35648/2007. 27.In the result, these writ petitions fail. They are accordingly dismissed.
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2008 (2) TMI 946 - GUJARAT HIGH COURT
... ... ... ... ..... no action need be taken on the same, since no approval for the said period is required under the provisions of the Income-tax Act and the entitlement of such claims of the petitioner shall be considered in course of his assessment under the Income-tax Act, 1961. It is made clear that on remand the matter shall be dealt with in accordance with law and it is open for the petitioners to raise any issue on the merits of their case. We have refrained from making any observation on the merits of the rival claims/stand, in view of our direction to remit the matter for reconsideration only by deciding the issue of jurisdiction/maintainability. Anything stated in this judgment shall not be construed as any expression or opinion on the merits of the respective claim/stand. 23. On a consideration of the facts enumerated and the case laws referred to hereinabove, the writ application is allowed to the extent indicated above. There shall be no order as to costs. A.K. Ganguly, CJ.-I agree.
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2008 (2) TMI 945 - ITAT CHANDIGHARH
... ... ... ... ..... anation to section 80HHC the total turnover does not include freight or insurance attributable to the transport of the goods or merchandise beyond the customers station as defined in the Customs Act 1962. There is a proviso to this clause which trade as under - "Provided that in relation to any assessment year commencing on or after the first day of April 1991 the expression total turnover shall have effect as if it also excluded any sum referred to in clauses (iiia)(iiib)(iiic)(iiid) and (iiie) of section 28." 50. Since the profit on transfer of DEPB is admitted to be profits and gains of business under section 28(iiid) the Commissioner of Income-tax (A) was justified to give effect to the said provision. We therefore, find no justification to interfere with his decision in this regard. The ground of appeal raised by the revenue is accordingly dismissed. 51. In the result, whereas the appeal of the assessee is partly allowed, the appeal of the revenue is dismissed.
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2008 (2) TMI 944 - ITAT AMRITSAR
... ... ... ... ..... ed Commissioner of Income-tax (Appeals) for decision afresh on the preliminary issue of recording and communication of reasons for initiation of reassessment proceedings and issuance and service of notice under section 148 of the Act. It is only thereafter that the merits of the case can be gone into. The learned Commissioner of Income-tax (Appeals) shall afford adequate opportunity to the assessee and the assessee shall co-operate with the learned Commissioner of Income-tax (Appeals). The onus of proving service on the assessee of the notice under section 148 and the reasons recorded is clearly on the Department. The Commissioner of Income-tax (Appeals) shall decide the merits of the case keeping in view our above observations in I. T. A. No. 115/Asr/ 2003. 48. In the result, I. T. A. No. 115/Asr/2003, filed by the Department, is dismissed, whereas I. T. A. No. 114/Asr/2003 is allowed, for statistical purposes. 49. The order pronounced in the open court on February 15, 2008.
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2008 (2) TMI 943 - DELHI HIGH COURT
... ... ... ... ..... rit in the contention of learned Counsel for the Petitioner even on the third ground. Supply of copies of documents is calculated to enable and ensure that the Petitioner/Detenu can make an effective representation against his preventive detention. While it has to be appreciated that preventive detention curtails the Fundamental Rights of the Detenu, thereby requiring meticulous adherence to technicalities, Detention Order should not be quashed merely on the strength of factors and elements which have not undermined the substance of the Detenu's assault on the Detention Order. In Ravindra Rastogi the Division Bench was of the opinion that the document in question was integral to the Petitioner's defense, which is not the case before us. We are accordingly of the view that non-supply of the Remand Order which was not a relied upon document, did not prejudice the defense or right of representation of the Petitioner. 14. Writ Petition is devoid of merit and is dismissed.
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2008 (2) TMI 942 - DELHI HIGH COURT
... ... ... ... ..... ore the Company Law Board are not parties to the arbitration agreement. In these circumstances, the disputes pending before the Company Law Board could not have been referred for the arbitration under Section 8 of the Act. The court in exercising its discretion under Article 226 of the Constitution, especially when it called upon to correct decisions of quasi-judicial or statutory Tribunals, can seek recourse to it where the Tribunal is shown to have acted beyond the bounds of its powers or acted in manifest illegality. In the absence of such infirmity, the High Court would loath invoke its powers to quash the decisions of statutory Tribunal, such as the Company Law Board. For these reasons, the impugned order cannot be faulted as illegal or materially irregular in failing to exercise jurisdiction lawfully vested in the Company Law Board. 19. In view of the above reasons and findings, this petition must fail. It is accordingly dismissed. All interim orders are hereby vacated.
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2008 (2) TMI 941 - SUPREME COURT OF INDIA
... ... ... ... ..... ngle Judge of the Punjab and Haryana High Court, that judgment itself does not give out the correct law. In that view, the Trial Court's order was patently incorrect and the order of the High Court confirming the same in the Revision was also incorrect and it is for this reason that this Court by its order dated 14.8.2003 set aside that order. 6. It is contended in this application that the applicant-respondent herein did not or could not remain present at the time of hearing due to illness. However, since a complaint was made that he was not heard and the judgment was passed behind his back that we heard the applicant- respondent in detail. In our opinion, it is not necessary for us to review the order already passed by this Court on 14.8.2003 and we maintain that order. 7. In view of the above the Interlocutory Application filed by the applicant-respondent is dismissed. However, since the applicant- respondent has appeared in person, there will be no order as to costs.
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2008 (2) TMI 940 - BOMBAY HIGH COURT
... ... ... ... ..... ot to have been interfered by the learned Single Judge. As noted above, we see, there is no force in this contention. The view as expressed by the Arbitrator was wrong. In absence of specific clauses, the interpretation given by the Arbitrator was incorrect and in fact contrary to the scheme of the Service Tax Act itself. One can not overlook the scheme of such service tax which is that it is a tax on service and not on the service provider, All India Federation of Tax Practitioners and Ors. v. Union of India and Ors. 2007 ECR 451 (SC) 23. The Hon’ble Supreme Court in Chiranjilal Shrilal Goenka (Dead) By Lrs. v. Jasjit Singh and Ors. (2001) 1 S.C.C.486 reiterated that the Court can interfere with the above, where Arbitrator mis-interpretes a basic document. In the present case, in view of the above reasoning and as rightly held by the learned Single Judge, the Award is, on the face of it, illegal and erroneous. 24. In totality, therefore, Appeal is dismissed. No costs.
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2008 (2) TMI 939 - SUPREME COURT
... ... ... ... ..... itioners in that decision was limited which was stated at paragraph 7 of the said judgment, as follows It may be noted that the validity of the Act in so far as it imposes prohibition on transfer of granted land after the commencement of the Act has not been challenged and the principal objection to the validity of the Act is taken because of the provisions in the Act seeking to nullify the transfers of granted lands effected before the commencement of the Act. 18. Therefore, we are in full agreement with the views expressed by the learned single judge of the High Court that the scope of challenge by the petitioners in the aforesaid decision of this Court was limited and therefore, that decision cannot be of any help to the appellant in the present case. 19. That being the position, we do not find any substance in the arguments of the learned Counsel for the appellant and accordingly, this appeal fails. The appeal is, therefore, dismissed. There will be no order as to costs.
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2008 (2) TMI 938 - SUPREME COURT
Application for grant of leave for Order of acquittal - failed to prove the demand and acceptance of bribe - High Court appears to have lost sight of the fact that in the statement recorded under Section 313 Cr. P.C. - HELD THAT:- The High Court has not given any reasons for refusing to grant leave to file appeal against acquittal, and seems to have been completely oblivious to the fact that by such refusal, a close scrutiny of the order of acquittal, by the appellate forum, has been lost once and for all. The manner in which appeal against acquittal has been dealt with by the High Court leaves much to be desired. Reasons introduce clarity in an order.
Reason is the heartbeat of every conclusion, and without the same it becomes lifeless. (See Raj Kishore Jha v. State of Bihar and Ors. [2003 (10) TMI 640 - SUPREME COURT].
The emphasis on recording reasons is that if the decision reveals the "inscrutable face of the sphinx", it can, by its silence, render it virtually impossible for the Courts to perform their appellate function or exercise the power of judicial review in adjudging the validity of the decision. Right to reason is an indispensable part of a sound judicial system; reasons at least sufficient to indicate an application of mind to the matter before Court. Another rationale is that the affected party can know why the decision has gone against him. One of the salutary requirements of natural justice is spelling out reasons for the order made; in other words, a speaking out. The "inscrutable face of a sphinx" is ordinarily incongruous with a judicial or quasi-judicial performance.
The above position was highlighted in State of Orissa v. Dhaniram Luhar [2004 (2) TMI 687 - SUPREME COURT].
Therefore, the impugned order of the High Court cannot be sustained and is set aside, and matter is remitted to it. The High Court shall take up the matter afresh and dispose of the same in accordance with law. The appeal is allowed without any order as to costs.
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2008 (2) TMI 937 - CALCUTTA HIGH COURT
... ... ... ... ..... the application for admission of the appeal. All parties concerned are to act on a xerox signed copy of this order on the usual undertakings. Urgent xerox certified copy of this order, if applied for, be supplied to the parties subject to compliance with all requisite formalities.
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2008 (2) TMI 936 - BOMBAY HIGH COURT
... ... ... ... ..... subsequent orders in appeal will be set aside. Besides, being most unfair to the respondent assessee. 7. In the above view, we direct the Assessing Officer to file an affidavit pointing out the circumstances which led to his giving incorrect fact to the Counsel for the Revenue leading to unnecessary waste of time and effort. 8. We adjourn the hearing of this appeal to 26th February, 2018 to enable the filing of the affidavit. 9. We also direct Mr. Chhotaray, learned Counsel appearing for the Revenue to serve a copy of this order upon the jurisdictional Chief Commissioner of Income Tax and also the other Chief Commissioners of Income Tax functioning within the jurisdiction of this Court. This with a hope that they will ensure that Officers who come to instruct the Counsel for the Revenue, instruct themselves on the facts of the case completely so as to brief the Counsel to represent the Revenue appropriately at the hearing of the appeal. 10. Stand over to 26th February, 2018.
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2008 (2) TMI 935 - SECURITIES APPELLATE TRIBUNAL, MUMBAI
... ... ... ... ..... one anything wrong, we cannot hold the appellant as the principal responsible for any wrong doing of the sub-broker as an agent. This apart, we also find that the Board in the impugned order has failed to point out any lack of due diligence on the part of the appellant. What was the appellant required to do as a broker which he failed to carry out and what did he do which he ought not to have done has not been pointed out. No such act or omission on the part of the appellant has been referred to either in the show-cause notice or even in the impugned order. It is pertinent to mention that the Board has taken no action against the firm for any wrong doing which acted as a sub-broker of the appellant. How could it then proceed against the appellant for the allegedly dubious trades executed by his sub-broker. In this view of the matter, we are unable to uphold the impugned order. 6. In the result, the appeal is allowed and the impugned order set aside with no order as to costs.
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2008 (2) TMI 934 - DELHI HIGH COURT
... ... ... ... ..... ther considerations. The authorities also look at the environmental cost-benefit analysis, before recommending approval (i.e consent) or declining it. Thus, every step towards any non-forest activity, in a forest whether in the form of a license, permit, authorization or even any stage removed from it, can take place only after the approval under Section 2 is granted. This in fact circumscribes the jurisdiction of every authority proposing such non-forest activity; it cannot act further to other powers till the consent under Section 2 is obtained. 39. In view of the above reasons, this writ petition has to succeed. The impugned order 14-2-2007 issued by the Central Government and all the proceedings under the MMDR Act leading up to it are hereby quashed as being issued without jurisdiction, and contrary to law. The writ petition and pending applications are allowed in the above terms. In the circumstances of the case, parties are left to bear their costs. 18th February, 2008
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2008 (2) TMI 933 - SUPREME COURT
... ... ... ... ..... n accordance with the merits of the candidates prepared by the examining body. We are, however, satisfied on the material placed before us that the appellants have been given fair treatment in the written test held by the Institute but as they had failed to qualify the test, they, on any legitimate ground, cannot be permitted to allege wholly unfounded, irresponsible and uncalled for allegations of favoritism or mala fide against respondent No.10. For the lack of specific and definite allegations of mala fide in the writ petition supported by the evidence in proof of such facts of mala fides, the writ petition of the appellants has been rightly rejected by the High Court. We find no fault or infirmity or perversity in the reasoning of the High Court warranting interference in this appeal. 21. For the above said reasons, there is no merit in this appeal and it is, accordingly, dismissed. In the facts and circumstances of the case, the parties are left to bear their own costs.
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2008 (2) TMI 932 - GUJARAT HIGH COURT
... ... ... ... ..... at the stay was not in operation all throughout and this Court has also not granted ad-interim stay earlier. He has, therefore, submitted that since the respondent wants to approach the Apex Court challenging this order, the implementation and operation of the present order may be stayed for a period of 15 days. Mr. Y.J. Trivedi, learned advocate appearing for the appellant has strongly objected to this request. 42. Since the Court has heard the parties at length and arrived at the conclusion that the objectionable clippings in the TV commercial and more particularly use of violet colour to cover up a non-existent product which looks like the product of the appellant, for the purpose of comparison and to show their product as true pain reliever, are disparaging and denigrating the product of the appellant and it is amounting to breach of the infringement of the appellant's Trade Mark, the request for stay of this order cannot be acceded to and it is accordingly rejected.
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