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Case Laws
Showing 41 to 60 of 566 Records
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1997 (7) TMI 662 - SUPREME COURT
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... ... ..... per Rule 2544 as it stood on the date of retirement. The Full Bench of the Tribunal has, in our opinion, rightly taken the view that the amendments that were made in Rule 2544 by the impugned notifications dated december 5, 1988, to the extent the said amendments have been given retrospective effect so as to reduce the maximum limit from 75 to 45 in respect of the period from January 1, 1973 to March 31, 1979 and reduce it to 55 in respect of the period from April 1, 1979, are unreasonable and arbitrary and are violative of the rights guaranteed under Articles 14 and 16 of the Constitution. For the reasons aforementioned, the appeals as well as special leave petitions filed by the Union of India and Railway Administration are dismissed. But in the circumstances, there will be no order as to costs. Special Leave Petitions Nos. 18721/1995, 4290-4307/1996,18280/1995, 20547/1995 and 3282-83/1997 are delinked and they may be listed before the appropriate Bench. Appeals dismissed.
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1997 (7) TMI 661 - SUPREME COURT
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... ... ..... endence Day. He is also convicted for an offence under Section 5 of the TADA Act and is sentenced to undergo imprisonment for three years. Both the sentences are directed to run concurrently. The appeal against the first respondent is allowed accordingly. Appeal against the second respondent is dismissed. 48. Bail bond of the first respondent stands cancelled. The Superintendent of Police, Rajkot is directed to take the first respondent into custody immediately to serve out the sentence. He also directed to report compliance of the said direction to the Registry of this Court. The bail bond of the second respondent is discharged. 49. Before parting with the matter, we place on record our appreciation for the excellent and efficient service rendered by Mrs. N. Anapurna, Senior Stenographer who has always taken long dictation of heavy matters in the Court and transcribed accurately as was dictated to her. Accordingly, we place on record our commendation for her excellent work.
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1997 (7) TMI 660 - SUPREME COURT
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... ... ..... s from the State Government can be appreciated but the policy decision of the State Government and consequential State action in entering into agreements with the respondents cannot be struck down on the vice of irrationality and arbitrariness. It has been submitted by the learned counsel for the State that the State Government is not oblivious of such need and also not averse to old industrial units which also use sal seeds for their plants. We reasonably expect that the government will be alive to the need of sal seeds by the industrial units operating in the State of M.P. and in future when the policy will be reviewed by the State Government, it will take into consideration the felt need of proper distribution of sal seeds to different classes of industrial units with appropriate pragmatism. We, therefore, find no reason to interfere with the impugned decision of the High Court. These appeals, therefore, fail and are dismissed. There will be, however, no order as to costs
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1997 (7) TMI 659 - SUPREME COURT
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... ... ..... t of the Hallucination with which prosecution and its witnesses were suffering. It is accordingly discarded and cannot be acted upon. 53. A little effort on the part of the trial court would have revealed to it the falsity of the prosecution case, but it proceeded in a mechanical manner and ultimately convicted the appellant ignoring that there was a deliberately delayed FIR and the case set out therein was sought to be proved through highly interested witnesses, instead of independant witnesses, and also by bringing on record a Confessional statement which contained false facts. This leads to the conclusion that the trial judge was sitting only to convict forgetting that judiciary holds the SCALES even, not tilted. 54. For the reasons stated above, the appeal is allowed, the judgment dated 8.2.1994 passed by the trial court is set aside and the appellant is acquitted of all the charges. He is in jail. He shall be set at liberty forthwith, unless required in some other case.
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1997 (7) TMI 658 - SC ORDER
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... ... ..... 4259 of 1993) have been dismissed on January 10, 1994. Consequently, this appeal also is dismissed.
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1997 (7) TMI 657 - SC ORDER
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... ... ..... sed the impugned judgment of the Tribunal. We find no merit in the appeals. The appeals are, therefore, dismissed. No orders as to costs.
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1997 (7) TMI 656 - SC ORDER
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... ... ..... ourt in Collector of Central Excise, Baroda v. Vipul Shipyard 1996 (88) E.L.T. 640 (S.C.). The appeal is, therefore, dismissed. No order as to costs.
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1997 (7) TMI 655 - SC ORDER
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... ... ..... DER Heard Counsel. The Civil Appeal is dismissed.
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1997 (7) TMI 654 - DELHI HIGH COURT
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... ... ..... rator that the respondents have themselves admitted in their pleadings that they had accepted ST-I form in lieu of the sales tax. Arbitrator held that claim of compensation of delayed payment of sales tax was not sustainable when the sales tax itself was not required to be paid. Where is the question for payment of compensation for the delayed payments. (5) I do not see any force in the arguments of the learned Counsel appearing for the respondents. Objections of the respondents are dismissed. As the petitioners have not filed objection regarding not awarding pendente lite interest, the prayer of the petitioner regarding award of pendente lite interest to the petitioner is also rejected. Ia stand disposed of. Suit No. 378-A/1992 Award is made rule of the Court. If the respondents do not make the payment under the award within a period of four months, petitioners-claimant shall be entitled to the interest at the rate of 18 p.a. from the date of the award till its realisation.
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1997 (7) TMI 653 - ITAT AHMEDABAD
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... ... ..... h was relied by the AO. In such circumstances, in our opinion, the finding recorded by the first appellate authority requires no interference. The objection of the Revenue is that as to why the land was not revalued has also been dealt with by the CIT(A) in his order. Accordingly, we are of the view that the finding recorded by the first appellate authority on the aforesaid two issues did not require any interference. 3. The next issue is with regard to allowance of depreciation on gufic tanker at the normal rate. In the assessee's appeal, we have already held that the AO was rightly directed to allow depreciation on the said tank after being satisfied that it was put to use during the accounting year. If it is found that the tanker is of the similar type in which we have allowed 100 per cent depreciation similar rate of depreciation will be allowed for this tanker also. Accordingly, this ground of appeal is dismissed. 4. In the result, Revenue's appeal is dismissed.
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1997 (7) TMI 652 - SUPREME COURT
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... ... ..... composition. Cellulose Ether has been made specifically taxable under Entry 15A(1). The product manufactured by the appellant is Sodium Carboxymethlyl Cellulose which has been tested and found to be Cellulose Ether. The question is whether this product will come under Entry 15A(1). It is not the case of the appellant that this product is known in the market by some other name and that name is to be found in some other entry. The Tribunal was right in holding that SCMC manufactured by the appellant answered the description “Cellulose Ether” and as such was assessable under Entry 15A(1). 21. Under these circumstances, we are of the view that there is no reason to interfere with the decision reached by the Tribunal. 22. The appeal, therefore, fails and is dismissed. There would be no order as to costs. 23. Civil Appeal No. 784 of 1992 . - In view of our above decision in C.A. No. 2886 of 1991, this appeal is also dismissed with no order as to costs.
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1997 (7) TMI 651 - SUPREME COURT
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... ... ..... what has been said, so much as necessary for this case. A right to elect, fundamental though it is to democracy, is, anomalously enough, neither a fundamental right nor a common law right. It is pure and simple, a statutory right. So is the right to be elected. So is the right to dispute an election. Outside of statute, there is no right to elect, creations they are, and therefore, subject to statutory limitation." In view of the settled law on the point, in must be held that the right to vote is subject to the limitation imposed by the statute which can be exercised only in the manner provided by the statute; and that the challenge to any provision in the statute prescribing the nature of right to elect cannot be made with reference to a fundamental right in the Constitution. The very basis of challenge to the validity of sub-section(5) of Section 62 of the Act is, therefore, not available and this petition must fail. Consequently, this petition is dismissed. No costs.
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1997 (7) TMI 650 - SUPREME COURT
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... ... ..... atch Industries (P) Ltd. vs. State of Tamil Nadu (1996) 4 SCC 281, Indian Aluminium Company vs, State of Kerala (1996) 7 SCC 637; and Meerut Development Authority and Ors. vs. Satbir Singh and Ors., (1996) 11 SCC 462, the impugned Act, namely, the Haryana Act XX of 1995 is valid to the extent indicated by Brother Pattanaik. In this case the rule of seniority has been altogether altered and replaced by a new law made with retrospective effect so as to do away the mischief under which an undue advantage was being provided to a direct recruit, which was wholly inequitous and not sustainable on the principles of equity. 8. I also agree that the judgments of the Punjab and Haryana High Court are liable to be set aside, with a direction to the state Government to re determine the question of seniority in the light of this judgment and the Haryana Act XX of 1995. 9. The civil Appeals, the Writ Petition and the Transferred Cases are disposed of accordingly with no order as to costs.
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1997 (7) TMI 649 - SUPREME COURT
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... ... ..... n impression of the Council as projected, but by reason thereof, it is difficult to conclude that the Council has not applied its mind to the relevant facts before calling for further report. Though Shri Rao sought to impress upon us that on a reading of the report originally taken note of from the cover of the booklet of the EXIM Bank, it does not constitute professional misconduct. We decline to go into that question for the reason that any finding recorded by this Court would adversely affect either party. Therefore, we do not propose to express any opinion in that behalf. It is for the Council to consider the same, after the receipt of further report from the Disciplinary Committee. We accordingly allow the appeal, set aside the judgment of the High Court and uphold the direction issued by the Council to Disciplinary Committee to make further enquiry and to submit a further report in that behalf. The appeal is accordingly allowed but, in the circumstances, without costs.
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1997 (7) TMI 648 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... the applicants in RN-195 to RN-201 will be treated either as bamboo, or as articles made of bamboo or as general goods not falling within either of the aforesaid descriptions, as already indicated by us. 13.. We, therefore, direct that there will be a declaration in the lines already indicated. We also direct respondent No. 1 in RN-194 to RN-198 and RN-200 and RN-201, namely, Commercial Tax Officer, Malda Charge, to see in course of assessment proceedings whether any amount is refundable to the applicants of those cases as excess tax paid by them on the basis of our above findings. If any amount is determined as paid in excess, the same should be refunded according to law as early as possible after the assessment orders are made. Similar direction is given in case of RN-199 of 1997 to respondent No. 1, C.T.O., Jalpaiguri Charge. Thus all the main applications in RN-194 to RN-201 of 1997 are finally disposed of without any order for costs. Application disposed of accordingly.
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1997 (7) TMI 647 - ORISSA HIGH COURT
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... ... ..... d be disclosed to him. 6.. Above being the position, order of the Additional Commissioner (annexure 14 in each case) is vitiated, and is set aside. We remit the matter back to him for fresh disposal. We make it clear that we have not expressed any opinion on merits. Direction for reconsideration is in view of violation of principles of natural justice. The Additional Commissioner shall bring to notice of the petitioner in each case the materials proposed to be utilised against it. The reports need not be furnished in entirety to the concerned petitioner, and only the relevant materials which were intended to be utilised shall be brought to its notice. To avoid unnecessary delay petitioner in each case is directed to appear before the revisional authority on 5th August, 1997 when further date shall be fixed by the revisional authority for de novo hearing. The writ application are allowed to the extent indicated above. No cost. S.C. DATTA, J.-I agree. Writ application allowed.
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1997 (7) TMI 646 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... the period during which they have been retained by the respondents. However, in the two cases before us, the absence of liability to pay tax for the first time came to be declared by the reassessment order dated November 1, 1994. Therefore, the period for which interest is available under section 10B should be calculated treating the said two reassessment orders as the orders within the meaning of that section. Hence, we direct that the interest is to be calculated at the rate and in the manner specified in section 10B and shall be paid to the applicants within three months from the date of this order. 8.. In the result, the applications are allowed. The amounts found as tax paid in excess by the applicants of these two applications should be refunded along with the interest as directed above within a period of three months from now. We make no order as to costs. This order governs R.N. 19 and 20 of 1997. 9.. M.K. KAR GUPTA (Technical Member).-I agree. Applications allowed.
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1997 (7) TMI 645 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... as held in that case that where the period of limitation prescribed by law was enlarged before the right of the assessing authority was barred, it is the amended law that determined the liability of the assessee. The decision reported in 1968 21 STC 45 (AP) (T.K. Khadar Mohiuddin v. State of Andhra Pradesh) has also the identical ratio. The fact that the cause of action arose before the amendment will not affect the applicability of the above principle. 7.. The learned Advocate for the respondent No. 2 has not been able to dispute the above position of law by referring to any reported decision or otherwise. Thus, we hold that the Board was erroneous in holding that the impugned assessment was barred by limitation. 8.. The application is, therefore, allowed and the decision of the Board is set aside. The impugned assessment dated May 10, 1991 is declared as not barred by limitation. We make no order as to costs. M.K. KAR GUPTA (Technical Member).-I agree. Application allowed.
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1997 (7) TMI 644 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... ovisions of section 6B irrespective of payment of tax under section 5 and section 6D. We are unable to agree with the interpretation sought to be given by Mr. M.L. Bhattacharjee, learned advocate for the applicants. If for the purpose of section 5, due to the provisions of section 5(2), the taxable turnover becomes nil in the case of a particular dealer, that fact has no bearing at all on calculation of turnover tax under section 6B. While calculating turnover tax, in our opinion, the only deductions which can be taken care of from the gross turnover of a dealer are those which are laid down in section 6B(2). In Century Spinning Mfg. Co. 1989 73 STC 277 (Cal), it was held that for the purpose of judging the capacity of a dealer on the basis of his gross turnover, the turnover of non-taxable sales can be included in his gross turnover. 12.. Accordingly, the application is dismissed without any order for costs. M.K. KAR GUPTA (Technical Member).-I agree. Application dismissed.
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1997 (7) TMI 643 - WEST BENGAL TAXATION TRIBUNAL
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... ... ..... s not a sale of the entire business, because applicant No. 1 has been continuing in business. It was a sale of only one of its units or concerns. Moreover, it was not also a sale of the entire unit lock, stock and barrel because admittedly stock, stores and other assets of the blending plant at Budge Budge were not sold to the JVC. Therefore, on this point also I agree with the finding reached by the honourable Judicial Member. Hence, in my opinion, the application is to be and is hereby dismissed without any order for costs. 34.. M.K. KAR GUPTA (Technical Member).-I agree. 35.. After the judgment is delivered learned advocate for the applicants prays for stay of operation of the judgment and order for six weeks. Learned State Representative objects to such prayer. In the instant case applicants have already deposited tax. So, in our opinion, no useful purpose will be served by merely staying the operation of the judgment. Hence the prayer is rejected. Application dismissed.
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