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Case Laws
Showing 21 to 40 of 558 Records
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2000 (9) TMI 1073 - SUPREME COURT
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... ... ..... ous steps to deal with the complaints fited before them and not keep them pending for years. It would defeat the object of the Act if summary trials are not disposed of expeditiously by the forums at the District, State or National levels. Steps in this direction are required to be taken in the right earnest. We, therefore, accept this appeal, set aside the impugned order of the National Consumer Forum and remand the complaint filed by the appellant to the National Consumer Forum for its disposal in accordance with law. We clarify that what we have said above shall not be construed as any expression of opinion on the merits of the case, or the rights of the parties. The complaint shaft be decided on its own merits in accordance with law. We request the National Consumer Forum to dispose of the complaint of the appellant expeditiously. Before parting with this order, we wish to place on record our appreciation for the assistance rendered by learned Amicus, Ms. Indira Jaising.
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2000 (9) TMI 1072 - SUPREME COURT
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... ... ..... ngle Judge that if the requirement of khas possession by the intermediary is not read into that section it will result in discrimination between different categories of lands which the intermediary may be entitled to retain. Each clause of section 6 (1) refers to a separate category of land. The reason for and the wisdom of the legislature in insisting on khas possession in respect of certain categories of land while not insisting upon the same in others, cannot be questioned. We are therefore of the view that the Division Bench of the High Court rightly set aside the judgment of the learned single Judge. In conclusion while not agreeing with the reasoning in the judgment of the Division Bench under challenge we endorse its decision that the respondent No.2 is entitled to retain the land which was leased in favour of the respondent No.1 for construction of the cinema hall. Accordingly, the appeal is dismissed, but in the circumstances of the case without any order for costs.
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2000 (9) TMI 1071 - SUPREME COURT
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... ... ..... remaining part, they contemplated granting time for three years to the respondent for vacating the premises. Even so, this does not justify the conclusion that the decree has become inexecutable with regard to the rest of the suit premises. This being the position, there is no legal bar to have the decree executed and the executing court has clearly erred in recalling its earlier order of November 16, 1993, directing the delivery of possession to the appellant. The High Court also fell into an error in confirming the order of the executing court. For the above reasons, we are unable to sustain the order under challenge. The appeals are accordingly allowed; the order of the High Court dated June 19,1997 passed in C.R.P.Nos.2705-06/96 confirming the order of the executing court dated February 20, 1995, is set aside. Consequently, the executing court shall give effect to the order passed on November 16,1993. The respondent shall pay the costs of these appeals to the appellant.
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2000 (9) TMI 1070 - BOMBAY HIGH COURT
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... ... ..... after the period of limitation prescribed in the section has expired. That would tantamount to entertaining a fresh petition beyond the period of limitation. Madan Lal (dead) by his legal representative v. Sunder Lal and another, is pressed into service in support of the proposition that an objection to the award which has been filed after the period of limitation cannot be treated as an application to set aside the award if it is filed beyond limitation. The contention is justified and needs to be upheld. 30. Upon careful consideration, I am of the view that there is neither need nor scope for reviewing the order dated 23.4.1999 already made by me. Even after carefully considering the additional contentions urged by Mr. Bulchandani, I am not persuaded to hold that there is any case made out for review. Hence, the Review Petition is without substance and must fall. It is hereby dismissed. 31. The petitioners to pay a sum of ₹ 1000/- to each of the respondents as costs.
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2000 (9) TMI 1069 - ANDHRA PRADESH HIGH COURT
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... ... ..... s of formal allegations in the complaint such directors have been summoned to face the trial, they must be afforded an opportunity at least at the earliest stage to show with reference to the material which may be placed before the court that they are not in charge of and are not responsible to the business of the company and on that basis seek their discharge from the array of the accused. In such cases, I think it will be a great injustice if they are asked to go through the ordeal of the trial and plead their defence only during the trial. In this case, considering the circumstance that the petitioner is said to be a resident of Calcutta, his personal attendance shall be dispensed with and he shall be permitted to be represented by his advocate during the trial subject to any directions that may be given by the trial court for his personal attendance for any specific purpose at a particular stage of the trial. With the above directions, the criminal petition is dismissed.
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2000 (9) TMI 1068 - CEGAT, NEW DELHI
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... ... ..... an another kind.' As I do not find any qualifications before the word ‘error’ in the Section 35C(2) of the Central Excise Act, 1944, and such a classification of errors as arrived at by the ld. Brother would be adding words which do not exist in the provisions of law. Therefore, I cannot agree with the conclusions arrived by him. 55. I would agree with and follow the findings of ld. Member (Judicial) Ms. Jyoti Balasundaram, as arrived at and allow the ROM application. Dated 5-9-2000 Sd/- (S.S. Sekhon) Member (T) MAJORITY ORDER We hold that a subsequent decision of the Tribunal or a High Court or the Supreme Court cannot form the basis for an application for rectification of mistake in terms of Section 35C(2) of the Central Excise Act, 1944 and accordingly reject the ROM application. Sd/- (P.G. Chacko) Member (J) Sd/- (V.K. Agrawal) Member (T) Sd/- (Jyoti Balasundaram) Member (J) Dated 20-9-2000 Sd/- (K.K. Bhatia) Member (T) Sd/- (S.S. Sekhon) Member (T)
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2000 (9) TMI 1066 - ALLAHABAD HIGH COURT
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... ... ..... mitted that the assessee could not produce the cultivators from whom it is alleged to have made the purchases in question before the Assessing Authority, even though, in the purchase vouchers the names and village of the cultivators were mentioned. From this, the learned Standing Counsel submitted that the cultivators were not aware about the purchases made by the applicant, for and on behalf of Ex-U. P. principal. It is not necessary that the assessee should disclose the particulars of its principals while making the purchases from the cultivators. For making a purchase to be falling in the course of inter-State purchases only the movement of goods from one State to another should be in pursuance of an agreement of sale. The order received from the Ex-U. P. principal alongwith the instructions regarding despatch order is also not in dispute. Thus, the purchases have rightly been held to be in the course of inter-State purchases. 4. The revision lacks merit and is dismissed.
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2000 (9) TMI 1065 - MADRAS HIGH COURT
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... ... ..... t", if there is any hurdle or difficulty in the proper implementation, of the Act, 1 believe and trust that undoubtedly the Legislature would make suitable amendments then and there. 46. Under these circumstances, I do not find any merit in all these writ petitions. I uphold the impugned provisions in the Tamil Nadu Act 44 of 1997. Accordingly, all the writ petitions are dismissed. No costs. Consequently, connected WMPs., are also dismissed. 47. This Court records the valuable assistance rendered by Mr. C. Chinnasamy, learned senior counsel and Mr. P. Rajamanickam, learned counsel for the petitioners while arguing the matter on several days, and strenuous efforts taken by the learned Additional Advocate General in highlighting the various provisions of the impugned Act and placing before Court the materials culled out from the Original Files. This Court equally appreciates the assistance rendered by Mr. P.K. Rajagopal learned counsel for the Depositors' Association.
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2000 (9) TMI 1064 - GUJARAT HIGH COURT
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... ... ..... uestion of law "Whether the appellant was liable to pay the amount of ₹ 77,78,973/- as a defaulter under section 201 (1) read with section 194C of the Income tax Act,1961? "
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2000 (9) TMI 1063 - SC ORDER
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... ... ..... se, the submissions of the counsel, necessary points for consideration, discuss the evidence and dispose of the matter by giving valid reasons. It is very easy to dispose of any appeal in this fashion and the higher Courts would not know whether learned State Commission had applied its mind to the case. We hope that such orders will not be passed by the State Consumer Disputes Redressal Commission, Haryana at Chandigarh in future. A copy of this order may be communicated to the Commission. 3. Issue notice for remand of the matter to the State Commission, for disposal afresh in accordance with law. 4. Status quo, as of today, shall be maintained by the parties.
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2000 (9) TMI 1062 - ITAT MUMBAI
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... ... ..... ties relating to the contractual obligation the income accrued to the assessee only in the year of settlement of the dispute. Though the terms and conditions of the settlement of the dispute have neither been disclosed to the Revenue Department nor to us, the fact that the amount of ₹ 11,60,841 has been appropriated by the assessee is not disputed. It, therefore, follows, moreso in the absence of any evidence to the contrary, that the amount of ₹ 11,60,841 appropriated by the assessee in the year under appeal was on account of the disputed service charges, etc. as per the agreement between the assessee and M/s Powergas India (P) Ltd. As already held the said amount has wrongly been termed as the amount of security forfeited by the assessee on non-fulfilment of conditions of sale of immovable property. We accordingly uphold the assessment of ₹ 11,60,841 as a revenue receipt in the year under appeal. 17. In the result, the appeal of the assessee is dismissed.
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2000 (9) TMI 1061 - SC ORDER
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... ... ..... ORDER Delay condoned. The civil appeal is dismissed.
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2000 (9) TMI 1060 - SC ORDER
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... ... ..... ut the deposit has been reduced to fifty per cent already. The special leave petitions are dismissed. Time to make the deposit is extended by four weeks.
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2000 (9) TMI 1059 - ITAT DELHI
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... ... ..... is only grievance is that show cause notice was not served, to him and that the TDS returns were filed before another officer we are of the opinion that since TDS returns were admittedly filed before another officer who was in session of the matter, assessee’s liability under section 201(1A) of the Income-tax Act should have been examined and adjudicated upon by the Assessing Officer before whom TDS returns were filed. We, therefore, direct that interest under section 201(1A) as levied by this officer be deleted. It is, however, clarified that the learned Assessing Officer will have the liberty to take up the matter suitably through his counterpart having TDS jurisdiction over the assessee and that this order does not affect any liability under section 201(1A), or under such other provisions of law as may be applicable for delayed deposits of taxes deducted at source as may be imposed on the assessee in accordance with the law. 10. In the result, the appeal is allowed.
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2000 (9) TMI 1058 - SUPREME COURT
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... ... ..... ient view in the light of the subsequent developments in the case. The respondent has filed an affidavit on 24-8-2000 submitting that the appellant has been paid a sum of ₹ 3,94,243.33 which includes the cheque amount and the interest payable thereon. In support of his submission he has filed Annexures R-1 and R-2 along with the affidavit. Learned counsel for the appellant has admitted the payment of the amount. Thus, we feel that no useful purpose would be served by sending the respondent back to jail as the interests of justice would be served by imposing a penalty of fine alone in the circumstances adverted to above. Accordingly, upon conviction under Section 138 of the Act, the sentence of imprisonment awarded to the respondent is substituted with the imposition of fine of ₹ 5000 to be deposited within two months. In case the amount of fine is not deposited within the time specified, the respondent shall suffer imprisonment of three months in default thereof.
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2000 (9) TMI 1057 - SUPREME COURT
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... ... ..... penalty". 7. In view of the aforesaid settled legal position, the High Court materially erred in confirming the directions given by the Labour Court in reinstating the respondent-workmen with 25 back wages. For giving the aforesaid direction, the Labour Court considered that there is no evidence regarding past misconduct by the employees and, therefore, it can be observed that they have rendered several years of service without any blemish and to some extent, there was lapse on the part of the Management. 8. In case of proved misappropriation, in our view, there is no question of considering past record. It is the discretion of the employer to consider the same in appropriate cases, but the Labour Court cannot substitute the penalty imposed by the employer in such cases. 9. In the result, the appeals are allowed. The impugned order passed by the High Court confirming the award dated 30-1-1995 passed by the Labour Court is set aside. There shall be no order as to costs.
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2000 (9) TMI 1056 - ALLAHABAD HIGH COURT
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... ... ..... he goods at ₹ 51,633. The consignment was detained and seized by the Check Post Officer on the ground that it is under valued and a sum of ₹ 1,40,000 was demanded as security for releasing the goods. The application made under Section 13-A (6) of the Act has been rejected by the Assistant Commissioner Check Post vide order dated 16th May, 1991. 3. Feeling aggrieved the assessee-opposite party preferred an appeal under Section 10 of the Act before the Tribunal. The Tribunal had found that the consignment in question was duly accompanied by all relevant documents and if the goods were to be sold at a higher price the same could be considered in the regular assessment proceedings, but if did not warrant seizure of the goods. The findings recorded by the Tribunal arc pure findings of fact which are based on appreciation of evidence and material on record. The impugned order of the Tribunal does not suffer from any infirmity. The revision lacks merit and is dismissed.
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2000 (9) TMI 1055 - CESTAT NEW DELHI
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... ... ..... l duty exemption under the applicable small scale exemption Notification with regard to the same specified goods. The reference is answered accordingly." 2.1 On the question of an assessee availing himself of small scale exemption and modvat credit facility in respect of different goods, the Larger Bench noted that the same is permissible as the Supreme Court had rejected Revenue's appeal 1996 (82) ELT page A-149 against the Tribunal's decision in the Faridabad Tools Pvt. Ltd. case 1993 (63) ELT 759(Tribunal) . 3. In view of the above decision of the Larger Bench, it is settled position that a manufacturer can avail himself of SSI exemption under Notifications as well as modvat facility. 4. In the light of the answer of the Larger Bench of this Tribunal in Franco Italian Co. Pvt. Ltd. we answer the present reference also in the same terms in favour of the assessee. Accordingly, appeals are also allowed and orders impugned are set aside. (Dictated in open Court).
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2000 (9) TMI 1054 - SUPREME COURT
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... ... ..... ct is given the interpretation sought for by the learned counsel for the appellants, it may give rise to calamitous consequences, e.g. if a police officer inflicts torture on a prisoner inside the lock up and he knows that the right of the prisoner to move within the time prescribed for such acts would stand permanently debarred after the expiry of six months, he might inflict such sorts of physical harm to the prisoner as to disable him from moving out for the next 6 months so that the offending policeman would stand permanently immuned from any prosecution proceedings in respect of the offences committed by him. This may be only an illustration in fiction but such fiction may turn out to be reality, at least in exceptional cases. So the interpretation which may lead to such dangerous consequences should be averted. For the aforesaid reasons we are not inclined to afford the benefit envisaged in Section 64(3) of the K.P. Act to the appellants. The appeal is hence dismissed.
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2000 (9) TMI 1053 - ITAT MUMBAI
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... ... ..... la. After considering the matter, we reject the prayer. 36. Mr. Vyas also prayed that the words "complicity" and "conspiracy" used by the AO in his comments filed before the CIT(A) in reply to the assessee's written submissions, and appearing in para (iv) of p. 20 and para (vi) of p. 21 of the order of the CIT(A) should be expunged. We do not see how we can do that since the words are not part of the orders that are in appeal before us, in which case we could have perhaps done that. They are part of the comments filed by the AO before the CIT(A). But we do share the sentiment that the use of such words was not warranted because one of the parties to the transaction was the Government of India, through the DOT. 37. In the result, we hold that the amount of ₹ 282.60 crores paid by the assessee to DOT as licence fees is an allowable expenditure under s. 37(1) of the Act in computing the profits of the assessee's business. The appeal is allowed.
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