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Case Laws
Showing 1 to 20 of 382 Records
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1990 (11) TMI 430 - SUPREME COURT
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... ... ..... yment of arrears of rent when he claims to be direct tenant under the landlord even when the landlord has not sought his ejectment on that ground was answered by the High Court thus - The question of his ejectment on the ground of non- payment of rent, however, stands on a different footing. As the landlord never accepted the alleged sub-tenant as his tenant nor sought his ejectment on the ground of non-payment of rent, would certainly prejudice the rights of the sub-tenant who never got a chance to avail the opportunity granted under the statute to tender the rent on appearance in the court, moreover, even if he had offered to tender the rent. So, the rule appears to be well established that the plaintiff cannot be given any relief contrary to his case on the admission of the defendant if it is going to cause prejudice and injustice to the latter. 6. We find no merit in the appeal which is accordingly dismissed. In the circumstances of the case, we make no order as to costs.
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1990 (11) TMI 429 - CALCUTTA HIGH COURT
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... ... ..... eans as per banking custom that the cheque has been returned for want of funds in the account of the drawer of the cheque. In view of this clarification, it is prima facie seen that the cheque in question bounced because of inadequacy of funds in the drawer's account. As the cheque in question bounced, the complainant requested the accused petitioners to make full payment of the said cheque but the response of the accused-petitioners was not at all helpful. Under the facts and circumstances, it would be premature to hold that the accused persons have not committed an offence under Section 138 of the Act of 1988. That can be brought out only in a regular trial of the case. In my opinion, the learned Magistrate has not committed any illegality in proceeding with the trial of the case and in directing examination of the accused under Section 251 of the Code of Criminal Procedure. 10. In the result, the application fails and the same is rejected. The impugned order is upheld.
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1990 (11) TMI 428 - SUPREME COURT
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... ... ..... appointment to the substantive posts in their quota under Rule 6 as per the rules. The direct recruits having been appointed in accordance with Rule 5(a) read with Appendix 'A', their seniority shall be counted from the date of their discharging the duties of the post of Asstt. Conservator of Forest and the seniority of the direct recruits also shall accordingly be fixed. The inter se seniority of the direct recruits and promotees shall be determined in accordance with Rules 5, 6 and Rule 24 in the light of the law declared in the judgment. All the employee are entitled to all consequential benefits. On account of the pendency of judicial proceedings, if any of the employees became barred be age for consideration for promotion to cadre posts, the appropriate Government would do well to suitably relax the rules and do justice to the eligible conditions. 32. The writ petitions are accordingly allowed but in the circumstances parties are directed to bear their own costs.
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1990 (11) TMI 427 - ORISSA HIGH COURT
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... ... ..... ase, accused persons have not made any such contribution for delay. Most of the time has been consumed in this appeal on account of preparation of paper books. When an appeal heard by a Sessions Judge from order of conviction can be effectively decided without preparation of paper books, I am not able to appreciate why an appeal to be heard by a single Judge in the High Court would require paper book to be prepared so as to delay disposal of the appeals. It is high time to consider whether such preparation of paper books shall be dispensed with. Accused Dindayal and Khusiram are accordingly sentenced till rising of the Court and are sentenced to pay a fine of ₹ 5,000/- (five thousand) each. In case, fine amounts are not paid, by each accused within two months from today, they shall undergo R.I. for three months and the amount of fine shall be collected under distress. Acquittal of Asharam is confirmed. 20. In the result, appeal is allowed in part. Appeal partly allowed.
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1990 (11) TMI 426 - BOMBAY HIGH COURT
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... ... ..... hall be detained by the Department. The Applicant/Accused shall attend the Office of the Assistant Collector of Customs (Prosecution Cell) New Custom House, Bombay, twice a week on Monday and Thursday, between 9 a.m. to 11 a.m. He shall give address of his residence with the aforesaid authority and without its permission he shall not leave the place of his residence. He shall faithfully attend the Court on each day of hearing. He shall not tamper with the prosecution evidence in any manner. Breach of any of the above conditions can result in cancellation of his bail. 18. The learned Counsel for the Department has, at this stage, requested me to stay the operation of the above order for a period of one month to enable him to challenge this order in the Supreme Court. The learned Counsel appearing for the Applicant/Accused has objected to the same. However, an interim stay of operation of the above order is granted bail for one month from today as prayed. 19. Order accordingly.
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1990 (11) TMI 425 - SUPREME COURT
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... ... ..... nsferred the assets of the firm to it and thereby the partnership ceased to subsist, we cannot give countenance to the contention for the reason that it is a question of fact and was not raised in the courts below. Therefore, it cannot be raised for the first time in this Court. 20. In case the respondent desires to retire from partnership and the rights and liabilities are not mutually effected, it would be open to the respondent to amend the plaint appropriately and seek a decree in that regard. It is also open to the respondent to seek accounting for the profit during the entire period in dispute as per law. It is also open to the appellants to amend the written statement raising appropriate pleadings, except the limitation. In case the respondent elects to adopt the above course the suit would be disposed of expeditiously giving priority. Otherwise the suit should be dismissed. The appeal is allowed accordingly and we direct the parties to bear their own costs throughout.
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1990 (11) TMI 424 - SC ORDER
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... ... ..... R.M. Sahai, JJ. ORDER Appeal dismissed.
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1990 (11) TMI 423 - SUPREME COURT
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... ... ..... therefrom in the State of Tamil Nadu". It is with reference to this Preamble that Sabyasachi Mukharji, J., as he then was, in Prabhakaran Nair and Ors. v. State of Tamil Nadu and Ors. 1988 1SCR1 observed- ...the provisions of the Act imposed restrictions on the landlord's right under the common law or the Transfer of Property Act to evict the tenant after termination of his tenancy. The rationale of these restrictions on the landlord's rights is the acute shortage of accommodation and the consequent need to give protection to the tenants against unrestricted eviction. The nature, the form and the extent of the restrictions to be imposed on the landlord's right and the consequent extent of protection to be given to the tenants is a matter of legislative policy and judgment.... 34. Accordingly, we set aside the judgment under appeal. The landlord's petition for eviction shall stand dismissed. The appeal is allowed in the above terms with costs throughout.
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1990 (11) TMI 422 - SUPREME COURT
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... ... ..... ce or the other, he is liable to be transferred from one place to the other. Transfer Orders issued by the competent authority do not violate any of his legal rights. Even if a transfer Order is passed in violation of executive instructions or Orders, the Courts ordinarily should not interfere with the Order instead affected party should approach the higher authorities in the Department. If the Courts continue to interfere with day-to-day transfer Orders issued by the Government and its subordinate authorities, there will be complete chaos in the Administration which would not be conducive to public interest. The High Court over looked these aspects in interfering with the transfer Orders. 5. We accordingly allow the appeal, set aside the Order of the High Court and dismiss the petition filed by the respondents. The appellants should be posted to the places to which they had been transferred under the Orders impugned before the High Court. There will be no Order as to costs.
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1990 (11) TMI 421 - CALCUTTA HIGH COURT
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... ... ..... oided in looking at a provision which must be equitably interpreted and justly administered. 9. Again in CIT v. J.H. Gotla 1985 156 ITR 323, the Supreme Court further observed that if a strict and literal construction of the statute leads to an absurd result, i.e., a result not intended to be subserved by the object of the legislation ascertained from the scheme of the legislation, then, if another construction is possible apart from the strictly literal construction, that construction should be preferred to the strict liberal construction. Though equity and taxation are often strangers, attempts should be made that these do not remain always so and if a construction results in equity rather than in injustice, then such construction should be preferred to the literal construction. 10. For the foregoing reasons we answer all the three questions referred in this case in the affirmative and in favour of the assessee. 11. There will be no order as to costs. Banerjee, J - I agree.
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1990 (11) TMI 420 - SUPREME COURT
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... ... ..... e judge of the High Court are set aside and the judgments of the Tribunal are vacated and the two claims filed before the Central Administrative Tribunal are also dismissed. 13. On more than one occasion this Court has indicated to the Union and the State Governments that once they frame rules, their action in respect of matters covered by rules should be regulated by the rules. The rules framed in exercise of powers conferred under the proviso to Article 309 of the Constitution are solemn rules having binding effect. Acting in a manner contrary to the rules does create problem and dislocation. Very often Government themselves get trapped on account of their own mistakes or actions in excess of what is provided in the rules. We take serious view of these lapses and hope and trust that the Government both at the center and in the States would take note of this position and refrain from acting in a manner not contemplated by their own rules. There shall be no order as to costs.
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1990 (11) TMI 419 - SUPREME COURT
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... ... ..... thereto would also be void. This view has been reiterated in a number of subsequent decisions of this Court. In Collector (District Magistrate) Allahabad and Anr. v. Raja Ram Jaiswal, etc. 1985 3SCR995 most of the earlier decisions have been referred to and the view taken in the Khub Chand case has been reiterated. 14. In the instant case, the notice has been published Only in the local newspapers, namely, the Daily Pratap. The Hindustan Times, the Statesman, The Indian Express and the Navbharat Times. This is only one of the three means of publication provided Under Section 44 and it apparently falls short of the mandatory requirements of the Section. Since the provisions of the Section 44 have riot been complied with, the notice in question has no validity and the action taken pursuant thereto has also no validity. 15. In the result, the appeal is allowed, the order of the High Court is set aside, the impugned public notice is quashed with costs here and in the court below.
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1990 (11) TMI 418 - SUPREME COURT
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... ... ..... o the High Court on a question of law, would it be open to the High Court while agreeing with the merit of the matter to reduce the fine. Conceding that this submission is correct we are not prepared to accept the position that a statutory appeal of the type in question would bar the jurisdiction of the High Court while dealing with it to examine the justification for the quantum of penalty. The main matter along with the penalty fused into one and the entire matter became the subject-matter of appeal. Obviously the Appellate Court would be entitled to deal with both these aspects in accordance with law. 3. Section 52(3) confers on the First Appellate Authority which is the Appellate Board jurisdiction to modify orders which are subjected to appeal. The High Court being the Second Appellate Authority Under Section 54 must be assumed to have the same powers as conferred on the First Appellate Authority in the, absence of any specific bar. 4. The appeal is dismissed. No costs.
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1990 (11) TMI 417 - CEGAT, NEW DELHI
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... ... ..... al Excise duty can be charged on the product in terms of the adjudication orders involved in these cases. 62. Regarding the Supreme Court judgment in the case of M/s. Chhotabhai Jethabhai Patel & Co. v. Union of India as referred to in paragraph-50 (supra), I agree with the view expressed by Shri Vasavada in paragraph-51 of his order. 63. In the light of our findings about non-excisability of the impugned product in the absence of any evidence of marketability, I agree with Shri Vasavada that the benefit of Notification No. 225/86-C.E. of 3-4-1986 was admissible in these cases. 64. Therefore, agreeing with the conclusions of Shri Vasavada on the points of marketability of the impugned product, limitation under Section 11-A(1) of the Central Excises and Salt Act and the admissibility of the benefit of Notification No. 225/86-C.E., dated 3-4-1986,I allow the 28 appeals filed by the assessees and dismiss the five appeals filed by the Collector of Central Excise, Chandigarh.
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1990 (11) TMI 416 - SUPREME COURT
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... ... ..... ners have duly participated. It must also be borne in mind that the army authorities are entrusted with certain powers and duties under the Act which also enjoined on them certain important responsibilities particularly in the matter of holding the enquiries and trials. The Parliament in its wisdom in exercise of its powers under Article 33 has enacted this law and the officers are to be guided by factors like exigencies of service, maintenance of discipline in the Army, speedier trial, the nature of the offence and the person against whom the offence is committed. Normally having regard to the high office they hold there should not be any scope to apprehend deliberate lapse or intentional omission on their part. Having carefully considered all these aspects, we do not find any illegalities or material irregularities in the conduct of the trial. For all these reasons both the writ petitions are dismissed. In the circumstances of the cases, there will be no order as to costs.
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1990 (11) TMI 415 - SUPREME COURT
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... ... ..... nsider the counter-claim for the only reason given in the award does, therefore, disclose an error of law apparent on the face of the award. However, in the present case, the counter-claim not being pressed at this stage by learned counsel for the appellant, it is unnecessary to examine this matter any further. 15. As a result of the above discussion, the award is modified to the extent indicated inasmuch as the plaintiff- respondent No. 1 is entitled to compensation amounting to loss of earnings for the notice period of thirty days from the date of notice dated 11.3.1983 calculated as indicated above, but not to restoration of the distributorship; and refund of amounts of two demand drafts for ₹ 15,580.83 each dated 8.3.1983 and 11.3.1983 given by Respondent No. 1 to the appellant-Corporation. A decree in terms of such a modified award be drawn. Costs of arbitration are to be paid by the appellant Corporation. Costs of this appeal shall also be borne by the appellant.
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1990 (11) TMI 414 - SUPREME COURT
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... ... ..... n Lw of Pre-emption, We may, however, make a mention of the case of Privy Council in Kalyanasundaram Pillai v. Karuppa Mooppanar and Ors. ILR 50 Madras 193 which supports the view taken by us. In the above case a Hindu executed a deed of gift of part of his immovable property and delivered it to the donee. On the following day he adopted a son. Three days later the deed was registered. It was held, that the gift was valid against the adopted son. On delivery of the deed to the donee there was an acceptance of the transfer within Section 122 of the Transfer of Property Act, 1882, and thereupon the gift became final, subject to its registration as required by Section 123. 17. In the result we allow this appeal, set aside the order of the High Court dated 24th December, 1982 and confirm the decision of the Subordinate Judge dated 14.10.1977, decreeing the suit of the plaintiff. 18. In the facts and circumstances of the case we direct that the parties shall bear their own costs.
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1990 (11) TMI 413 - SUPREME COURT
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... ... ..... ce or the other, he is liable to be transferred from one place to the other. Transfer Orders issued by the competent authority do not violate any of his legal rights. Even if a transfer Order is passed in violation of executive instructions or Orders, the Courts ordinarily should not interfere with the Order instead affected party should approach the higher authorities in the Department. If the Courts continue to interfere with day-to-day transfer Orders issued by the Government and its subordinate authorities, there will be complete chaos in the Administration which would not be conducive to public interest. The High Court over looked these aspects in interfering with the transfer Orders. 5. We accordingly allow the appeal, set aside the Order of the High Court and dismiss the petition filed by the respondents. The appellants should be posted to the places to which they had been transferred under the Orders impugned before the High Court. There will be no Order as to costs.
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1990 (11) TMI 412 - CALCUTTA HIGH COURT
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... ... ..... ss transaction with a motive of profit, the ITO was not competent, in such a situation, to consider whether there was a profit or the profit earned by the assessee was fair or not. It was merely a capital contribution in the form of plant and machinery. The contribution of capital, in no circumstances, will result in profit. The profit will only arise after exploitation of the plant and machinery and when the resultant product is sold in the market. There is no finding that the transaction was under-estimated or over-estimated. There is no dispute that the assessee exported plant and machinery and equipment towards its capital participation in the capital structure of the new company. 16. In our view, on these facts the Tribunal was justified in holding that the provisions of section 92 have no application. 17. For the reasons aforesaid, the second question in this reference is answered in the affirmative and in favour of the assessee. 18. There will be no order as to costs.
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1990 (11) TMI 411 - CALCUTTA HIGH COURT
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... ... ..... e of the assessee?" 2. It is not in dispute that the first question in R. A. Nos 5,6 and 7 of 1988 is now concluded by the decision of this Court in the case of this assessee reported as CIT vs. A. Tosh & Sons (P)Ltd. (1987) 59 CTR (Cal) 272 (1987) 166 ITR 867(Cal). Following the said decision we answer the first question in the said three reference applications in the affirmative and in favour of the assessee. 3. The second question in R. A. Nos. 5, 6 and 7 (Cal) of 1988 and only question in R. A. No. 8 (Cal) of 1988 are misconceived inasmuch as it appears that the assessee never claimed any deduction in respect of the sums credited in the P&L A/c and accordingly, the provision of s. 41 (1) of the IT Act, 1961 could not be applied to the facts of this case. 4. In that view of the matter, we answer the aforesaid questions in this reference in the affirmative and in favour of the assessee. There will be no order as to costs. BHAGABATI PRASAD BANERJEE, J. I agree.
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