|
Advanced Search Options
Case Laws
Showing 21 to 40 of 308 Records
-
1993 (9) TMI 355 - PUNJAB AND HARYANA HIGH COURT
... ...
... ... ..... effect from the date of its renewal. Provided further that where the application for the renewal of a licence to drive a transport vehicle or where in any other case the applicant has attained the age of 40 years, the same shall be accompanied by a medical certificate in the same form and in the same manner as is referred to in sub-section (3) Section 8, and the provisions of sub-section (4) of Section 8 shall, so far as may be, apply in relation to every such case as they apply in relation to a learner's licence." 2. A perusal of the same would show that in the given circumstances, even the medical test of the person asking for renewal of the licence could be conducted. If a licence is renewed, it gets validity inview of provisions of Section 15 of the Act. The Insurance Company would be liable to reimburse the insured if accident was caused by the driver and employee of the insured, possessing a licence which was duly renewed. The appeal is, therefore, dismissed.
-
1993 (9) TMI 354 - SUPREME COURT
... ...
... ... ..... he effective relief grantable to the appellant, the case presents its own difficulties. The work order was issued to the other tenderer on 6-1-1993. According to the respondent and that is not disputed the work has reached almost the stage of completion and would be completed in a couple of months. It is not possible to retrace the steps, nullify the contract awarded to the successful tenderer and efface the work already done. It is unfortunate that the appellant has been denied this opportunity to compete but all that can now be done is to direct the continuance of the appellant's name in the list of qualified contractors. If the respondents want to have the appellant's name deleted, that could be done only consistent with the principles of natural justice. Till that is done, the appellant shall continue to be entitled to be issued the tender forms to compete with other qualified contractors. The appeal is disposed of accordingly. There will be no order as to costs.
-
1993 (9) TMI 353 - ALLAHABAD HIGH COURT
... ...
... ... ..... s held by the learned Assistant Commissioner (Judicial). There are many oils that are medicines used for messaging painful parts of the body. Such oils would naturally fall in the category of medicines although some body may use such oil as hair oil. Such occasional or exceptional use will not change the basic character of thing. There is nothing in the order passed by the Tribunal to justify a reversion of view taken by the learned Assistant Commissioner (Judicial) who had specifically held that it was medicinal oil used for relief from pain and for certain other diseases. On this point, therefore, the Tribunal's order suffers from an error of law and deserves to be reversed. 8. For the above reasons, this revision is partly allowed and the Tribunal's order is modified so far as Himtaj Oil is concerned and it is held that the turnover thereof is liable to be taxed at the rate prescribed for medicines. The Tribunal is directed to pass consequential order accordingly.
-
1993 (9) TMI 352 - SUPREME COURT
... ...
... ... ..... caused. The courts nowadays recognise that such an approach is not always appropriate and may not be in the wider public interest. The effect on the administrative process is relevant to the courts' remedial discretion and may prove decisive. 91. We may also add that the interests of the appellants will have to be measured against the needs of good administration which include the need for speedy finality in decision making, the public interest, the purpose of administrative process and the need to consider substance not form. 92. Pursuant to out interim orders bank guarantees have been furnished by the appellants. 50 per cent of the same could be encashed by the respondents. The other 50 per cent shall remain and the liabilities could be adjusted after the determination of price as directed above. 93. Accordingly, all the civil appeals, special leave petitions, writ petitions, transfer petitions, transferred cases, interlocutory applications and CMPs will stand ordered.
-
1993 (9) TMI 351 - SUPREME COURT
... ...
... ... ..... understood the importance and efficacy of notices being served in execution proceedings under Order 21 Rule 22; Order 21 Rule 54 (1-A), notice for settlement of terms of proclamation in the presence of the judgment-debtor which leg to the finding recorded by it and the finding on fact in the circumstances, is totally vitiated. 19. The whole conduct of the execution proceedings at the behest of the decree-holder shows that every effort was made by decree-holder to see that the judgment-debtor was kept totally ignorant of the execution proceedings right till the sale and its confirmation. 20. In view of the aforesaid illegalities we have no hesitation in assuming substantial injustice and loss to the judgment-debtor. 21. We thus allow the appeal, set aside the judgments of the lower appellate court dated 28th November, 1985 and the High Court dated 8th April, 1986 and restore the order of the executing court dated 19th July, 1984. The appellant would also be entitled to costs.
-
1993 (9) TMI 350 - SUPREME COURT
... ...
... ... ..... lant. The sale of 550 sq. yards for recovery of a paltry sum of ₹ 7,780.33, without selling a portion thereof, caused substantial injury to the appellant. 18. The sale is set aside. The confirmation of sale is also set aside. The appellant is directed to withdraw the sum of ₹ 7,780.33 paise within six weeks from today from the court of the Rent Controller and deposit it towards decree amount. The Rent Controller should order payment. The Subordinate Judge on deposit, should thereon record full satisfaction and pay over the same to the first respondent. The appellant is free to withdraw the balance amount from the court of the Rent Controller. The auction-purchaser Rajinder Singh is free to withdraw his ₹ 1,05,000 and interest accrued thereon from the bank deposit as ordered by the court. The Registry should take such steps as are necessary to enable him to withdraw the said amount. The appeal is allowed, but with no costs, as the appellant argued in person.
-
1993 (9) TMI 349 - ALLAHABAD HIGH COURT
... ...
... ... ..... een set aside and the case was remanded. Subsequently, the Commissioner (Appeals) by his order dated 15-2-1993 also allowed the appeal on merits. The Commissioner (Appeals) in para 10 of its order rejected the contention of the appellant that the appeal had become infructuous in view of the order under section 263 of the Commissioner (Appeals). Thereafter, the assessee went in Second Appeal before the Tribunal but the said appeal has been dismissed. Aggrieved, he filed an application under section 256(1) in which the question has been referred to us. In our opinion, since the Commissioner had set aside the assessment by his order dated 1-2-1980 under section 263 the appeal of the assessee became infructuous. As such, the Commissioner (Appeals) and the Tribunal wrongly held that the appeal has not become infructuous. In view of the above, we answer the question in affirmative in the favour of the assessee and against the department. No order as to costs. In favour of assessee
-
1993 (9) TMI 348 - BOMBAY HIGH COURT
... ...
... ... ..... it is evident that expenditure on repairs and resurfacing of roads cannot be treated as capital expenditure. It is a revenue expenditure. This position is also not disputed by the counsel for the revenue in view of the decisions of the Supreme Court and this Court. We, therefore, answer the question referred to us in the affirmative, i.e., in favour of the assessee and against the revenue. 3. Dr. V. Balasubramaniam, the learned counsel for the revenue, how ever, submits that the assessee might have claimed or got depreciation on these amounts treating the same as capital expenditure. If that is so, the assessee cannot have both deduction as revenue expenditure and depreciation thereon. We appreciate the anxiety of the counsel. We, therefore, make it clear that if depreciation has been allowed on these amounts, the Tribunal shall make suitable directions for withdrawal of the same in the light of the above answer. 4. The question is answered accordingly. No order as to costs.
-
1993 (9) TMI 347 - ALLAHABAD HIGH COURT
... ...
... ... ..... was made to contact them. There is also noting in the orders of the authorities below to indicate that there was anything apparent in those forms which showed that they were not genuine and were manipulated or interpolated. In other words, there is no finding by the Authorities below that in accepting the forms in question there was any negligence on the part of the revisionist or that it did not act bona fide. In the absence of such a finding a dealer cannot be denied the benefit of the forms in question because he has not charged sales tax from the parties concerned. 8. For the above reasons the Tribunal's decision about the disputed Forms 3 - A is not sustainable and is hereby set aside. I hold that the dealer was entitled to the benefit of those forms. These revision petitions are accordingly allowed and the Tribunal's impugned order dated 20th January, 1993, is hereby set aside. The Tribunal is directed to pass necessary orders in accordance with this judgment.
-
1993 (9) TMI 346 - BOMBAY HIGH COURT
... ...
... ... ..... e controversy in this case is basically a finding of fact which has to be decided by the authorities concerned on the facts and circumstances of each case. In the instant case, the Tribunal has come to a conclusion that the method of accounting followed by the assessee was correct and resort to s. 145(1) was not called for. We do not find any infirmity in the said finding. We, therefore, refuse to interfere with the same. 5. In that view of the matter, we answer question No. 2 in the affirmative and in favour of the assessee. 6. Having regard to answer to question No. 2, question No. 1 need not be answered. 7. So far as the third question is concerned, it is also agreed that the controversy therein is covered by the decision of this Court in Tata Iron & Steel Co. Ltd. vs. D.V. Bapat, ITO & Anr. (1975) 101 ITR 292(Bom). Following the same, this question is answered also in the affirmative i.e. in favour of the assessee and against the Revenue. 8. No order as to costs.
-
1993 (9) TMI 345 - SUPREME COURT
... ...
... ... ..... ed under the rules but flagrantly violated and for inexplicable reasons the exercise was not done. Therefore, the Tribunal has rightly pointed out that stopping of crossing the efficiency bar is arbitrary and we hold it unjust and unfair. Yet the petitioner has chosen with no responsibility in filing the SLP in this Court with no ghost of a chance of success. Therefore, the SLP was filed needlessly and irresponsibly. Accordingly, the SLP is dismissed with the exemplary cost of ₹ 5000. This amount should be deducted from the personal pay of the officer/officers who has/have recommended to file this SLP. The Chief Secretary, Maharashtra Government, is directed to deduct this amount from the personal pay of the officer/officers concerned and send it to the Account of the Supreme Court Legal Aid Committee. The Registry is directed to communicate this order to the Supreme Court Legal Aid Committee which would correspond with the Chief Secretary for collection of the amount.
-
1993 (9) TMI 344 - BOMBAY HIGH COURT
... ...
... ... ..... fied as business expenditure. It is obvious to us mat in this situation section 35D of the Act is clearly attracted and must be applied. Section 35D provides that 'such expenditure' shall be deductible during the course often successive previous years beginning with the previous year in which the business cominenced. In view of the above discussion, we answer both the questions referred to us in the negative and in favour of the revenue. 4. However, we have no hesitation in accepting the submissions made by the learned counsel for the assessee that in the circumstances the assessee is entitled to avail of section 35D and the expenditure incurred by the assessee on 'share issue' be allowed to be deducted in the manner contemplated under section 35D as it stood at the material time. The Tribunal is directed to modify its order by deciding deduction of above- referred expenditure in terms of section 35D while giving effect to this order. 5. No order as to costs.
-
1993 (9) TMI 343 - SUPREME COURT
... ...
... ... ..... that date. Beyond two years, the time taken for making of the awards will be deemed to be unreasonable. As such, after expiry of the period of two years, some additional compensation has to be awarded to the cultivators. Taking into consideration the interest of the cultivators and the public, instead of quashing the proceedings for acquisition, we direct that the petitioners shall be paid an additional amount of compensation to be calculated at the rate of twelve per cent per annum, after expiry of two years from August 23, 1974, the date of the judgment of this Court in Aflatoon case10 till the date of the making of the awards by the Collector, to be calculated with reference to the market value of the lands in question on the date of the notifications under sub-section (1) of Section 4. 28. Accordingly, the writ petitions and the civil appeal are allowed in part to the extent indicated above. However, in the circumstances of the cases, there shall be no order as to costs.
-
1993 (9) TMI 342 - SUPREME COURT
... ...
... ... ..... fer any appeal to the High Court against the judgment of the Sessions Court acquitting the accused in the challan case which was prosecuted by the State. The two convicted accused in the sessions case that arose out of the private complaint only preferred an appeal to the High Court and the High Court did not accept the evidence in the complainant's case which was accepted by the trial court and reversed the order of the trial court and as a matter of fact acquitted Santokh Singh but in the same breath, accepted the evidence in the challan case and applied the same against the appellant. Thus there are many incongruities in this case. At any rate the two sets of eyewitnesses contradicted each other. Therefore the benefit of the same should go to the appellant. 6.Accordingly the appeal is allowed and the conviction of the appellant under Section 302 IPC and sentence of imprisonment of life awarded thereunder are set aside. If he is on bail, his bail bonds stand cancelled.
-
1993 (9) TMI 341 - SUPREME COURT
... ...
... ... ..... e (Amendment) Rules, the High Court took the view that having regard to its conclusion about State Legislature’s legislative incompetence on the subject of the Ordinance, it had to hold that the impugned Rule under the Excise (Amendment) Rules was also ultra vires the Constitution. Since, we have found that High Court’s view of the constitutional invalidity of the Ordinance is contrary to the decisions of this Court, in Har Shankar case1 and Synthetics and Chemicals Ltd. 11 the second conclusion of the High Court under consideration as to invalidity of the Excise (Amendment) Rules, based on the constitutional invalidity of the Ordinance also becomes unsustainable. 43. In the result, we allow this appeal, set aside the judgment of the High Court under appeal and dismiss the writ petition in which that judgment is rendered. However, in the facts and circumstances of the case, we direct the parties to bear their respective costs of this appeal. ---------------------
-
1993 (9) TMI 340 - SC ORDER
... ...
... ... ..... that this is a case of abuse of Jurisdiction and we feel that the respondent deliberately moved the Calcutta High Court ignoring the fact that no part of the cause of action had arisen within the jurisdiction of that Court. It clearly shows that the litigation filed in the Calcutta High Court was thoroughly unsustainable. 3. In the result we allow these appeals, set aside the impugned orders of the High Court and direct that the proceedings initiated in the High Court of Calcutta shall be returned to the respondent for presentation in proper court. The hearing cost is quantified at Rs 10,000 which Respondent 1 Vinay Engineering will pay, in any case before the application is presented to the Aligarh Court.
-
1993 (9) TMI 339 - WEST BENGAL TAXATION TRIBUNAL
... ...
... ... ..... nd documents, respondents may be given an opportunity to prepare xerox copies of the same and retain such copies for the purpose of investigation. Mr. Bhattacharjee, learned advocate for the applicants, relied on a decision of this Tribunal in the case of J.D. Casting and Forging reported in 1992 87 STC 474 (1992) 25 STA 276 where a similar prayer was refused in a similar context. We do not see any reason to deviate from the case of J.D. Casting and Forging 1992 87 STC 474 (WBTT) (1992) 25 STA 276 (WBTT) in this respect. 13.. In the result, all these four applications in RN-331, 332, 333 and 334 of 1992 are allowed. The impugned seizures of books of account and documents effected on August 12, 1992 were invalid. Respondents are directed to return forthwith all the books of account and documents as per the respective seizure receipts. The main applications are thus disposed of without any order for costs. P.R. BALASUBRAMANIAN (Technical Member).-I agree. Applications allowed.
-
1993 (9) TMI 338 - ORISSA HIGH COURT
... ...
... ... ..... s that the whereabouts of the petitioner could not be traced out by the Sales Tax Officer in spite of best efforts. The learned counsel for petitioner states that the petitioner is a bona fide citizen of Cuttack city and the allegations are untrue. Be that as it may, to avoid unnecessary complication, we direct the petitioner to appear before the Sales Tax Officer on September 15, 1993 so that former can bring to the notice of the latter the materials he desires to place in support of the plea of lack of jurisdiction and/or non-desirability of collection of tax. If the Sales Tax Officer comes to a conclusion that he has no jurisdiction and/or that the collection is unauthorised, he shall take appropriate steps for refund of the same. If a contrary conclusion is arrived at, it is open to the petitioner to challenge the conclusion in an appropriate forum. The writ application is accordingly disposed of. No costs. D.M. PATNAIK, J.-I agree. Writ petition disposed of accordingly.
-
1993 (9) TMI 337 - KARNATAKA HIGH COURT
... ...
... ... ..... ion 12(6) of the Act. 4.. It is well-settled that when a right of a party is affected even though the provisions of law may not provide for issue of notice, in order to comply with the principles of natural justice, must issue notice. This proposition of law is laid down in several decisions including in the case of C.B. Gautam v. Union of India 1993 199 ITR 530 (SC). 5.. When the period of 3 years expires as provided under section 12(5) of the Act a valuable right accrues to the petitioner cannot be disputed. If that is so before altering that position it is but appropriate that the petitioner should be heard by the Commissioner concerned before making an order under section 12(6) of the Act. In the present case, that exercise having not been done, the proceedings initiated as per annexure C shall stand quashed. It is certainly open to the authorities if the law allows to take such action as is permissible. Petition allowed. Rule made absolute accordingly. Petition allowed.
-
1993 (9) TMI 336 - DELHI HIGH COURT
... ...
... ... ..... ounsel for the petitioner he did make a request during arguments to implead them. However, I feel that since this objection was specifically taken by the respondents as far back as 1982 when the counter was filed and as the objection did not cause even a ripple as far as the petitioner is concerned, therefore, at this late stage there is no reason, more so, in view of what has been discussed by me above, to allow the request. The court will not, in such matters, be on the side of Rip Van Winkles. Before concluding I may mention that there is an application (C.M.5413/93) by the respondent for restoration of certain amenities. The learned counsel for the respondents submits that the application may be dismissed as withdrawn and that the respondents would take proper proceedings for their restoration, if so advised. Consequently that application is dismissed as withdrawn. In view of what has been discussed by me above the writ petition is dismissed but with no order as to costs.
........
|
