|
Advanced Search Options
Case Laws
Showing 1 to 20 of 217 Records
-
1993 (11) TMI 253 - SUPREME COURT
... ...
... ... ..... ough the process of selection to be held by the State Government in accordance with the rules and the executive instructions governing the conditions of service of the two branches of the Public Works Department. Those selected shall be appointed on regular basis from the dates they were appointed on ad hoc basis. We further direct that the process of selection be completed within four months of the receipt of this judgment and status quo shall continue till then. 7. The conditions of service of the three branches of the Public Works Department have not been laid down with clarity either in the 1936 rules or in any of the executive instructions issued by the Government from time to time. We commend the State of Uttar Pradesh to lay down the conditions of service of the three branches of the Public Works Department in clear and certain terms either by executive instructions or by statutory rules at its discretion. 15. These matters are disposed of in the above terms. No costs.
-
1993 (11) TMI 252 - GUJARAT HIGH COURT
... ...
... ... ..... op of the glory over the fanatic casteist. When this much has been said in favour of the aggrieved complainant, even the accused-Bharwad Rupabhai also deserves some compliments. He also seriously repenting submitted that not only he was sorry for whatever has happened but is also ready and willing to contribute some amount which may be utilised for the welfare of the community. Though this Court appreciates this noble and generous gesture of the accused, but at the sametime, such financial transaction is not the concern of Court as it has nothing to do with this compromise. The compromise should not only be honest, truthful, voluntary and genuine but should also be unconditional. 8. In the result, the compromise purshis between the appellant and the aggrieved complainant is accepted, and accordingly, the impugned judgment and order of conviction and sentence is quashed and set aside. The accused is acquitted of all the charges levelled against him. Fine, if paid, be refunded.
-
1993 (11) TMI 251 - SUPREME COURT
... ...
... ... ..... e conclusions. They must emanate logically from the legal findings and the judicial results must be seen to be principled and supportable on those findings. Expansive judicial mood of mistaken and misplaced compassion at the expense of the legitimacy of the process will eventually lead to mutually irreconcilable situations and denude the judicial process of its dignity, authority, predictability and respectability. 10. In this case, we have no hesitation to held that both the Labour Court and the High Court have erred. We allow the appeal, set aside the orders of the Labour Court and of the High Court in the writ petition, and dismiss the dispute raised by the respondent before the Labour Court. Civil Appeal No...of 1993 (Arising out of SLP (C) No. 14108 of 1993) Special leave granted. 11. The appeal is allowed, the orders of the Labour Court and of the High Court in the writ petition are set aside and the dispute raised by the respondent before the Labour Court is dismissed.
-
1993 (11) TMI 250 - PUNJAB AND HARYANA HIGH COURT
... ...
... ... ..... drawn that they could also be vicariously liable. In these circumstances, therefore, we find ourselves in complete agreement with the argument of the High Court that no case against the directors (accused Nos. 4 to 7) has been made out ex facie on the allegations made in the complaint and the proceedings against them were rightly quashed." 7. The authority cited by the respondent, i.e., Official Liquidator, Supreme Bank Ltd., v. P. A. Tendolkar 1973 43 Comp Cas 382 AIR 1973 SC 1104, is not applicable to the facts of the case in hand. 8. In view of my above discussion and the pronouncements of this court as well as the mandate of the apex court, I find that no case is made out against the petitioners. I hereby accept the petition and the complaint, annexure P-1 and summoning order, annexure P-2 of the Judicial Magistrate, First Class, Chandigarh, are quashed against the petitioners. 9. The trial court, however, may proceed against the other accused in accordance with law.
-
1993 (11) TMI 249 - SUPREME COURT
... ...
... ... ..... granted by the High Court. An interim order is granted by the court to protect the right of interest of a party approaching the court till the claim is adjudicated finally. It is temporary in nature and is made in the meantime. But the order of the High Court directing the respondents to absorb the appellants could not be termed as interim order. Such order could be granted only by way of final adjudication as a result of decision on merits. 6. However, to do justice between the parties we set aside the order passed by the Division Bench and the learned Single Judge and remit the matter to the learned Single Judge of the High Court to decide the writ petition of the appellants on merits in accordance with law. We may also make it clear that in case the appellants are not working or they have been ceased then they shall not be entitled to work till the matter is finally disposed of by the High Court. 7. The appeal is disposed of accordingly. Parties shall bear their own costs.
-
1993 (11) TMI 248 - ITAT AHMEDABAD
... ...
... ... ..... settlement arrived at by the company with the association of the employees. 11. In the light of the above discussion we hold that the learned CIT is not justified in invoking his jurisdiction under s. 263 in this case. We stand supported by the order of the Bombay High Court in the case of CIT vs. Gabrial India Ltd. (supra) where it has been held that order sought to be revised must be erroneous and also by virtue of its being erroneous prejudice must have been caused to interest of the Revenue. Sec. 263 does not visualise substitution of judgment of Commissioner for that of ITO, unless the decision is held to be erroneous. The Hon'ble High Court further held that an order is erroneous when it is not in accordance with law and is prejudicial when it has caused loss of Revenue and that there must be material before the CIT to satisfy him, prima facie, that the two requisites are present. Accordingly we cancel the order of the CIT. 12. In the result, the appeal is allowed.
-
1993 (11) TMI 247 - ALLAHABAD HIGH COURT
... ...
... ... ..... ounts maintained by the assessee or the return filed by him as a taxable turnover and consequently the tax that has been levied on it could not be treated as tax admittedly payable by him within the meaning of aforesaid Explanation. The facts in the case of Maheshwari Trading Company were different as there is nothing to show that the purchases which were the subject matter of dispute in that case were made from registered dealers. Further as mentioned earlier this Court in the present dealer's case for the immediately preceding year had held that the purchases made from registered dealer were not liable to purchase tax under Section 3 - D. In my opinion, the Tribunal was right in holding that no interest under Section 8 (1) could be levied on the dealer respondent. The revision petition, therefore, has no force and is hereby dismissed. It is, however, made clear that in case any interest is leviable under Section 8 (1 - B), the same may be charged in accordance with law.
-
1993 (11) TMI 246 - COMPANY LAW BOARD NORTHERN REGION BENCH, NEW DELHI
... ...
... ... ..... ng this prayer we note that the transferee has not been made a party despite our affording an opportunity to the petitioner for impleading the transferee. It has also been learnt from the company that these shares have been further transferred and the same registered in the books of the company. We are conscious of the powers under Sub-section (7) to decide any question relating to title of any person. However, for doing so such person should be necessarily a party to the petition. In view of the facts, we cannot order rectification of the register of members which will affect adversely the interest of third parties, without hearing all the parties. Accordingly, the petitioner is at liberty to implead all the parties to whom the shares have been transferred. The company will furnish to the petitioner full details of the various transfers of the impugned shares within 30 days of receipt of this order. 14. The petition is disposed of accordingly. There is no order as to costs.
-
1993 (11) TMI 245 - SUPREME COURT
... ...
... ... ..... a suit should be entertained, cannot be deferred, till the stage of the final disposal of the suit, because that will serve neither the interest of the plaintiff nor of the defendant. The object of Section 86 is to save foreign States from being harassed by defending suits in which there are hardly any merits. If the foreign State is required to file written statement and to contest the said suit and only at the stage of final disposal, a verdict is given whether in the facts and circumstances of the particular case, such foreign State is entitled to the protection of Section 86 of the Code, the very object and purpose of Section 86 shall be frustrated. The bar of Section 86 can be taken at the earliest opportunity and the court concerned is expected to examine the same. 13. Accordingly, the appeal is allowed. The order of the Division Bench is set aside and that of the trial court is restored. In the facts and circumstances of the case, there shall be no order as to costs.
-
1993 (11) TMI 244 - DELHI HIGH COURT
... ...
... ... ..... ly seeing underwears under the trade mark' "Benz". It markets undergarments bearing different trade names, such as "VIP" etc. In my view ,destruction of the underwears, or non-use of the said goods should send a clear, message to persons, at least of the eminence, of Hybo Hindustan, that they should not demean other people's name and reputation by using the name like "Benz" with reference to the goods produced by them. 21. In my view, it is but right that the defendant should be restrained from using the word "Benz" with reference to any underwear which is manufactured by them, and in my view, injunction should issue, restraining the defendant to cease and desist from carrying on trade in any undergarments in the name of "Benz" and "Three Pointed Human Being in a Ring", forthwith. So ordered. 22. I. A. stands disposed of. 23. The suit be listed before the Joint Registrar on 21-01-1994. 24. Order accordingly.
-
1993 (11) TMI 243 - SUPREME COURT
... ...
... ... ..... al relating to declaration of election of Gadakh to be void is dismissed for the reason given by us. However, the remaining part against grant of the further relief declaring Vikhe Patil to have been duly elected, is allowed. This appeal partly succeeds to this extent only. Vikhe Patil would get ₹ 20,000 as cost from Gadakh. Other parties to bear their own costs. (2) Civil Appeal No. 1758 of 1993 filed by Sharad Chandra Govindrao Pawar is allowed and the order naming him for commission of the corrupt practice under Section 123(4) of the R.P. Act made by the High Court is set aside. No costs. (3) Civil Appeal No. 2116 of 1993 by Deshmukh Bhagwan Rangnath only against declaration of Vikhe Patil to have been duly elected is allowed and that further declaration is set aside. No costs. (4) Civil Appeal No. 2444 of 1993 by Najan Rambabu Maruti similarly against declaration of Vikhe Patil to have been duly elected is allowed and that further declaration is set aside. No costs.
-
1993 (11) TMI 242 - KERALA HIGH COURT
... ...
... ... ..... he said question in the negative, against the assessee and in favour of the Revenue. Following the said Bench decision, we answer question No. 1 in this case in the affirmative, in favour of the Revenue and against the assessee. 6. The second question turns upon the legal effect of the notification dt. 3rd April, 1979. It was held in the aforesaid Bench decision of this Court that the notification dt. 29th March, 1979 was published and made available to the public only on 3rd April, 1979 and can be effective only from that date onwards. Following the above Bench decision, we hold that the notification dt. 29th March, 1979 can be effective only from 3rd April, 1979. In this perspective, the liability towards the purchase tax did not fall during the accounting period ended on 31st March, 1979, relevant for the asst. yr. 1979-80. We hold so. We answer question No. 2 in the affirmative, against the Revenue and in favour of the assessee. 7. The reference is disposed of, as above.
-
1993 (11) TMI 241 - BOMBAY HIGH COURT
... ...
... ... ..... see was entitled to get 50 per cent of the deduction out of the commission of ₹ 48,000 or 50 per cent of deduction up to ₹ 60,000. 2. Being aggrieved by the order of the Tribunal, the Commissioner made an application to the Tribunal for referring certain questions to this Court under section 256(1) of the Income-tax Act, 1961 ('the Act'). The Tribunal rejected the said application. The revenue has now made the present application under section 256(2). 3. We have carefully gone through the above-referred circular issued by the Board. The said circular clearly provides that the expenditure may be allowed at the rate of 50 per cent of the year's commission where the gross commission is less than ₹ 60,000. This circular has been correctly interpreted by the Tribunal and we see no infirmity in the view taken by the Tribunal. 4. In the result, this application made on behalf of the revenue under section 256(2) fails. The rule is discharged with costs.
-
1993 (11) TMI 240 - ITAT MUMBAI
... ...
... ... ..... e latest addition to the property is in the field of "intellectual property". Perhaps, as now it stands this right to intellectual property is the most valuable and precious right. 12. In the preceding para, we have seen that the word ‘property’ has been widened so as to include even non-transferable assets. As far as the membership right of the Stock Exchange is concerned, it can be sold and the consideration received can be utilised in the manner prescribed in Rules, Bye-laws and Regulations. Under these circumstances the stand of the assessee that membership cannot be treated as a property under section 2(e) cannot be accepted. It may be mentioned that before the CWT (Appeals) the assessee did not place any material. 13. For the reasons stated in the preceding para, we are of the view that the appeal by the assessee is without merit. We confirm the ex parte order of the CWT (Appeals). 14. In the result, both the appeals by the assessee are dismissed.
-
1993 (11) TMI 239 - SUPREME COURT
... ...
... ... ..... against that seat respondent 2, Savita Gera, has a better claim, because her application was in proper form along with proper certificate that she belonged to a backward area. No such claim had been made on behalf of respondent 1, Renuka Singla, and no certificate in support of said claim had been filed on her behalf. Respondent 2, Savita Gera, should be admitted against the seat which had fallen vacant due to withdrawal of the admission by Sanjiv Goyal. 10.On behalf of Renuka Singla, it was pointed out that pursuant to the order passed by the High Court, she has been admitted and because of her admission in the BDS course she has left BAMS course. It is not possible to issue a direction that she be again admitted to BAMS course. But, if any seat in BAMS course is available, then she should be considered for admission against that seat. 11.The appeals are accordingly allowed to the extent indicated above. In the circumstances of the case, there shall be no order as to costs.
-
1993 (11) TMI 238 - SUPREME COURT
... ...
... ... ..... . The plea of adverse possession, though available to the respondent, was never raised by him. Only on receipt of the first notice he denied title of the appellant and made it known to him for the first time through the reply notice got issued by him. Even then the plea of adverse possession was not raised in the written statement. No explanation for the belated plea was given. Even assuming that the reply dated March 15, 197 1 constitutes assertion of adverse possession, the Imitation would start running against the appellant only from March 15, 197 1 and not earlier. Tile suit was filed in 1978 within 12 years. Under these circumstances, tile High Court is not justified in permitting the respondent to raise the plea of adverse possession. It is made clear that we are not expressing any opinion on merits. The judgment of the High Court is set aside and the matter is remitted to the High Court for disposal on merits according to law. Tile appeal is allowed but without costs.
-
1993 (11) TMI 237 - SUPREME COURT
... ...
... ... ..... es to the root of the matter. If the records have been tampered and fictitious documents were produced before the High Court then it certainly vitiates the finding. In our opinion, in absence of any finding on it, may be because it was not raised in the High Court yet being a fundamental question which if found to be correct would render entire proceedings bad, it appears expedient to direct the Commissioner of Survey and Settlement to examine it after affording opportunity to both sides to lead evidence. The finding shall be recorded after examining the original records. 3. In the result, this appeal succeeds and is allowed. The orders passed by the learned single Judge and the Division Bench are set aside. The order of the Commissioner of Survey and Settlement is also set aside. He shall decide the dispute afresh after examining the original record and recording the finding if the documents filed by the respondents are genuine or not. 4. Parties shall bear their own costs.
-
1993 (11) TMI 236 - BOMBAY HIGH COURT
... ...
... ... ..... . CIT (1991) 187 ITR 25 (Bom), in favour of the Revenue. Following the same we answer this question in the affirmative, i.e., in favour of the Revenue and against the assessee; (b) Question No. 2 is covered by decision of this Court in the case of CIT vs. Kores India Pvt. Ltd. (1989) 176 ITR 500 (Bom), in favour of the Revenue. Following the same we answer this question in the affirmative and in favour of the Revenue; (c) Question No. 3 is covered by decision of this Court in the case of CIT vs. Indokem Pvt. Ltd. (1981) 132 ITR 125 (Bom). Following the same it is answered in the negative and in favour of the assessee; (d) Question No. 4 is covered by the ratio of decision of Supreme Court in CIT vs. Indian Engineering and Commercial Corpn. Pvt. Ltd. . Having regard to the same it has to be answered in favour of the assessee. Accordingly we answer question No. 4 in favour of the assessee and against the Revenue. This reference is disposed of accordingly. No order as to costs.
-
1993 (11) TMI 235 - ALLAHABAD HIGH COURT
... ...
... ... ..... te of penalty order having been passed. 9. On behalf of the State, it was also contended that the goods were seized from the possession of the driver Surjit Singh and the penalty has been levied on the owner of the truck, namely, Pawan Kumar Gupta and hence the Tribunal was not right in directing to release of the goods to M/s. Malwa U. P. Roadways. The respondent is a transporter of the goods on whose behalf the driver was driving the vehicle and taking the goods to their destination. The word 'Person incharge of the goods', as used in Section 13 - A, has not been defined in the Act and, therefore, it cannot be said that the transporter is not a person incharge of the goods. The Tribunal, therefore, was right in directing release of the goods to M/s. Malwa U. P. Roadways, Plot No. 144, Transport Nagar, Ludhiyana. 10. For the above reasons, the revision petitions have no force and are hereby dismissed. The goods shall be released without delay in accordance with law.
-
1993 (11) TMI 234 - SUPREME COURT
... ...
... ... ..... sees operating from before and to the appellants were issued afresh as the rules do not make distinction between renewal and fresh grant then all licensees were on same footing and the attempt to pick and those the appellants, in our opinion, was contrary to rules without any valid justification. 6. For these reasons appeals arising out of special leave petition Nos. 2310-17/93, 3391/93 and 4152/93 are directed to be tagged with Civil Appeal Nos. 4708-12/89. 7. Civil Appeal No. 6042 of 1993 arising out of S.L.P. (Civil) No. 5808 of 1993 is allowed. The respondents are restrained from interfering in carrying on of appellants as FL-3 licensees subject to complying with other conditions and payment of annual rental proportionately till their application for grant of licence are decided on merits as directed by this Court on 1st March 1993 without adverting to order dated 9th November 1992 or till the policy decision is enforced uniformally. Parties have to bear their own costs.
........
|
