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Showing 21 to 40 of 612 Records
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2003 (3) TMI 761 - ANDHRA PRADESH HIGH COURT
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... ... ..... as such imposed by any authority directing the petitioner not to realise the sales tax. We have already noticed the law declared by the Supreme Court that payment of sales tax under the provisions of the Andhra Pradesh General Sales Tax Act is upon the dealer. The fact whether he has collected the sales tax or not is immaterial. 77. For the aforesaid reasons, we are of the considered opinion that the writ petitions are totally devoid of any merit. 78. The Writ Petitions fail and shall accordingly stand dismissed with costs. 79. Consequently, the interim orders earlier granted by this Court shall accordingly stand vacated. 80. Immediately after pronouncing the judgment, learned Counsel for the petitioners made an oral application for grant of a Certificate under Article 134A of the Constitution of India. In our considered opinion, no substantial question of law as to the interpretation of the Constitution is involved in this case. The oral application is accordingly dismissed.
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2003 (3) TMI 760 - MADRAS HIGH COURT
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... ... ..... t within any prohibited distance from any place of worship or school, the second respondent has not made any positive statement. The counter by the second respondent is not only vague, but also states that the Rule imposing the said condition is to be applied only "as far as possible" and that the shop of the petitioner himself was within the prohibited distance. Such defences are not to be expected from the State. The Rule is one which requires to be strictly implemented by the State in the interest of the public. If the petitioner's shop is located in violation of the said Rule, action has to be taken against the petitioner also. The Government cannot be heard to plead that they have allowed the petitioner to violate the Rule and therefore, the third respondent can also be allowed to violate the Rule. 21. In the result, the petitioner is entitled to succeed and the writ petition is allowed. No costs. Connected miscellaneous petitions are closed as unnecessary.
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2003 (3) TMI 759 - SUPREME COURT
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... ... ..... rd. Neither the respondents no. 2 and 3 nor their successors in interest or the persons claiming under them could have denied the title of the respondent no.1 during the continuance of the tenancy and even thereafter unless they had restored possession over the tenancy premises to the respondent No.1. Looking at the status of the appellants whether as co-owners or as persons inducted in possession by the tenants they have no legs to stand on. If other co-owners could not have dispossessed the respondent no.1 or demolished the property without the consent of respondent no.1 it is difficult to conceive how their transferees could have demolished the tenancy premises and raised their own construction over the land on which the tenancy premises stood earlier. For the foregoing reasons, we find the appeal devoid of any merit and liable to be dismissed. It is dismissed accordingly and with costs. The judgment and decree of the Trial Court as upheld by the High Court are maintained.
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2003 (3) TMI 758 - SUPREME COURT
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... ... ..... h were yet to be finalised could not of course be a relevant consideration in upholding the amendment if it were found to be constitutionally infirm The collector of Customs, Madras v. Nathella Sampathu Chetty and Anr., 1983ECR2198D(SC) , 825; Sanjeev Coke Manufacturing Co. v. Bharat Coking Coal Ltd and Anr; 1983 1SCR1000 . paragraph 25 But it was an unnecessary concession, since having regard to the limited operation of the amendment, it could only apply to pending assessments in the sense that it could not revive a power lost by efflux of time. 30. The final submission of the appellant as to the possible advertise economic impact of the amendment on farmers and primary societies is not a consideration which is relevant to a decision on its validity - particularly when neither the factual basis for such assertion is laid nor the persons on behalf of whom the appellants seeks to take up cudgels, are before us. 31. We therefore dismiss the appeal without any order as to Costs.
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2003 (3) TMI 757 - KARNATAKA HIGH COURT
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... ... ..... r Section 8F(3)(i) of the Act, there was no money in the hands of the bank which was due to the employer. Therefore, in issuing the impugned notice dated March 2, 1995, the Commissioner acted ultra vires the Act. The Commissioner being a statutory authority, the power to be exercised by him should be traceable to one or the other provisions of the Act, and if the court finds that the particular power exercised by him is ultra vires the Act, the court would be justified in stepping in and nullifying such action. We do not think, we should burden this judgment with case law in that regard. In conclusion, with great respect, we cannot fall in line with the opinion of the learned single judge. In the result and for the foregoing reasons, the writ appeal is allowed. The order of the learned single judge dated February 1, 1999, passed in W. P. No. 18335 of 1996 is set aside and the proceedings of the Commissioner impugned in the writ petition are quashed, with no order as to costs.
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2003 (3) TMI 756 - SUPREME COURT
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... ... ..... e glaring injustice demands even affirmative action. The wide words of Article 226 are designed for service of the lowly numbers in their grievances if the subject belongs to the court's province and the remedy is appropriate to the judicial process. There is a native hue about Article 226, without being anglophilic or Anglophobic in attitude. Viewed from this jurisprudential perspective, we have to be cautious both in not overstepping as if Article 226 were as large as an appeal and not failing to intervence where a grave error has crept in. Moreover, we sit here in appeal over the High court's judgment. And an appellate power interferes not when the order appealed is not right but only when it is clearly wrong. The difference is real, though fine." 39. For the foregoing reasons, we are of the opinion that the impugned judgment cannot be sustained. It is set aside accordingly. 40. This appeal is allowed with costs. Counsel's fee assessed at ₹ 5,000/-.
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2003 (3) TMI 755 - SUPREME COURT
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... ... ..... aspects by learned Single Judge of the Division Bench. Before Learned Single Judge such a stand appears to have been taken. But only on the ground that DIG had no competence to pass the order of dismissal, the order was quashed. In appeal, Division Bench only dealt with legality of that conclusion. There is no definite material as to whether these pleas were pressed into service before the High Court. No other aspect was considered. But, as noted above, records of disciplinary proceedings are not available, but some particulars of the charges and the conclusions are available on record. They are not sufficient to conclude one way of the other. Taking into account past service records and non-availability of full records of the disciplinary proceedings, the interest of justice would be best served if on the peculiar facts ₹ 2.5 lacs is paid as ex-gratia payment by the respondents to the appellant within two months from today. 11. The appeals is disposed of accordingly.
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2003 (3) TMI 754 - GUJARAT HIGH COURT
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... ... ..... exercise of its jurisdiction. The petitioner has not been able to furnish bank guarantee in the sum of ₹ 25 lakhs pursuant to our order dated 03.03.2003, which was made to verify the bona fides of the petitioner. Notice is, therefore, discharged with no order as to costs.
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2003 (3) TMI 753 - MADRAS HIGH COURT
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... ... ..... uestion has been considered by this Court in a decision in CIT v. Pooshya Exports (P.) Ltd. 2003 262 ITR 417 and this Court held that the assessee is not entitled to the benefits as claimed by it under section 80HHC of the Act. 4. The reasonings given in the abovesaid decision will squarely apply to the facts of the present case, which fact has not been disputed by learned counsel for either side. 5. Following the abovesaid decision, we are of the view that the Tribunal has committed error in holding that the assessee is entitled to claim the deduction under section 80HHC of the Act for the assessment year 1988-89. 6. The appeal is allowed on the above terms.
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2003 (3) TMI 752 - CESTAT CHENNAI
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... ... ..... entral Govt. and not with the DGFT. Any Clarification which is not in consistent with the Exim Policy is neither binding on the Custom authorities nor on the Tribunal or Court. We are therefore, of the considered opinion that decision cited by the Revenue in the matter of General Traders v. CC (supra) squarely applies to the facts of the case inasmuch as the clarification issued by the DGFT is clearly in conflict with the provisions contained in para 197(1) of the Policy read with the licence issued. We, therefore, set aside the impugned order dropping the charge against the assessee-importers and remand the matter to the original authority for de novo consideration and passing a speaking order dealing with all the allegations set out in the show cause notice, after affording an effective opportunity of being heard to the Respondents in accordance with law. The appeal of the Revenue therefore succeeds by way of remand. The cross-objection also stands disposed of accordingly.
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2003 (3) TMI 751 - SC ORDER
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... ... ..... ingh, JJ. ORDER Appeal dismissed.
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2003 (3) TMI 750 - SUPREME COURT
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... ... ..... these aspects by learned Single Judge or the Division Bench. Before learned Single Judge such a stand appears to have been taken. But only on the ground that DIG had no competence to pass the order of dismissal, the order was quashed. In appeal, Division Bench only dealt with legality of that conclusion. There is no definite material as to whether these pleas were pressed into service before the High Court. No other aspect was considered. But, as noted above, records of disciplinary proceedings are not available, but some particulars of the charges and the conclusions are available on record. They are not sufficient to conclude one way or the other. Taking into account past service records and non-availability of full records of the disciplinary proceedings, the interest of justice would be best served if on the peculiar facts ₹ 2.5 lacs is paid as ex-gratia payment by the respondents to the appellant within two months from today. The appeal is disposed of accordingly.
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2003 (3) TMI 749 - DELHI HIGH COURT
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... ... ..... enged this claim on the grounds of it being unilateral. I do not propose to go into this question in detail at the present stage and am of the opinion that interest at the rate of 12 per cent per annum should be calculated on the total quantum of the cheques which have been issued and thereafter dishonoured. 11. In these circumstances, Leave to Defend is granted to the Defendants conditional on either of the Defendants depositing a sum of Rupees One Crore and Ninety Lakhs together with the interest thereon calculated at the rate of twelve per cent per annum from the date of the issuance of each of the cheque. The deposit be made within four weeks from today. 12. If the deposit is made as ordered, the Defendants shall file their Written Statements within four weeks from the date of the deposit. Replication be filed within four weeks thereafter. If the deposit is not made, the suit shall stand decreed as prayed for. 13. Renotify the matter for consideration on 11th July, 2003.
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2003 (3) TMI 748 - GUJARAT HIGH COURT
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... ... ..... Supreme Court in MANSAB ALI v. IRSAN AND ANOTHER 2002 AIR SCW 5391 that since the jurisdiction to grant bail is discretionary, it is required to be exercised with great care and caution by balancing right of liberty of an individual and interest of society in general. In granting or refusing bail, the Courts are required to indicate, may be very briefly, the reasons for grant or refusal of bail. The jurisdiction has not to be exercised in a casual and cavalier fashion. 8. It is seen that neither a parity on factual basis could be established by the petitioner nor could there be found any reason whatsoever to release the present applicant on bail. Therefore, with greatest respect to the aforesaid orders of this court releasing the other co-accused persons on bail and following the aforementioned judgments of the Supreme Court as also the observations of the Division Bench of the Allahabad High Court, this application is rejected. Rule is discharged with no order as to costs.
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2003 (3) TMI 747 - HIGH COURT OF KERALA
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... ... ..... onable return on it. Otherwise, it becomes a dead loss for both the sides. 25. In view of the above, the question as posed at the outset is answered in the negative. It is held that (1) When a person issues a cheque, he acknowledges his liability to pay. In the event of the cheque being dishonoured on account of insufficiency of funds he will not be entitled to claim that the debt had become barred by limitation and that the liability was not thus legally enforceable. He would be liable for penalty in case the charge is proved against him. (2) The view taken by this Court in Joseph's case cannot be sustained as laying down the correct principle of law. It is consequently overruled. In view of the above, the revision petition is dismissed. It is further directed that out of the amount of ₹ 1,50,000/- which had been deposited by the petitioner, ₹ 75,000/- shall be paid to the respondent-complainant within one week from the presentation of a copy of this order .
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2003 (3) TMI 746 - SUPREME COURT
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... ... ..... ril, 1983 an office order was passed abolishing the previously sanctioned posts in the cadre of the Engineering Department which were Sr.No. Name of the post No. of posts 1. Superintending Hospital Engineer 1 2. Hospital Engineers Mechanical 1 Electrical Air-conditioning 1 Bio medical 1 5 Material Management 1 Civil 1 3. Technologists Grade I 14 4. Technologists Grade II 16 It is noteworthy that the posts of Technologists Grade I and II were not described with reference to any particular section. Indeed even in the revised cadre the absence of any description continued. There may be a new nomenclature for the post of Technologist Grade-I, but this should not deprive him of the right that he had to be considered in respect of the vacancies which existed in 1980 and subsequently in the post of Technologist Grade I or its equivalent. For all these reasons, we are of the view that the order of the High Court does not suffer from any infirmity. The appeal is dismissed with costs.
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2003 (3) TMI 745 - DELHI HIGH COURT
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... ... ..... , Subhash Oberoi ORDER This writ petition and the application for interim relief are disposed of in terms of the order passed today in CW No.7019/2002.
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2003 (3) TMI 744 - PATNA HIGH COURT
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... ... ..... ry appeal provided to the petitioner, in our view, the authorities are competent to consider the matter in the light of law settled by this Court as well as Apex Court reference of which has been made in the aforesaid judgment of this Court. Accordingly, we are of the view that the petitioner should take recourse to the remedy of appeal and if the authorities find that the sale is not for any of the aforesaid purposes in that case the sale will not attract levy of entry tax. If the petitioner files an appeal within two weeks from today along with limitation petition, the authority will condone the delay in filing the appeal as the writ application was filed before this Court under bonafide legal advice. Thereafter, the authority will decide the matter in accordance with law and if any stay petition is filed, the same should be disposed of within one week from the date of filing of the said petition. 7. With the aforesaid observation, this writ application stands disposed of.
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2003 (3) TMI 743 - ITAT MUMBAI
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... ... ..... st under section 234A of the Act, there is no point in going further into that matter and to examine whether interest is leviable or not. 14. The only dispute posed before me pertains to the period for which the interest is to be charged. The contention of the learned counsel was that the assessees should not be made liable to pay interest for the period during which it was not possible on their part to file the returns. Having regard to the facts of the present case and considering the precedents relied upon; I find sufficient force in the contention of the learned counsel on this aspect. I direct the Assessing Officer to recompute the interest in the light of the aforesaid discussion. Accordingly on this aspect I set aside the impugned orders and restore the matter to the file of Assessing Officer, with direction to make fresh computation, after providing adequate opportunity to the assessees of being heard. 15. In the result, appeals of the assessees stand partly allowed.
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2003 (3) TMI 742 - SC ORDER
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... ... ..... In the present case also it has not been shown that the product is marketable. In this case also it is not shown that there is any facility for separation. Accordingly the appeals are allowed. It is held that the concerned intermediate product is not excisable to duty. There will be no order as to costs.
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