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Case Laws
Showing 1 to 20 of 311 Records
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1996 (5) TMI 447 - SC ORDER
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... ... ..... swami, JJ. ORDER Appeal dismissed.
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1996 (5) TMI 446 - SUPREME COURT
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... ... ..... take necessary steps in the light of the recommendations made by the Committee, the directions contained in the Memorandum of the Government of West Bengal dated August 22, 1995 and the further directions given herein. 17. The Union of India is a party to these proceedings. Since it is the joint obligation of the center as well as the States to provide medical services it is expected that the Union of India would render the necessary assistance in the improvement of the medical services in the country on these lines. 18. As regards the medical officers who have been found to be responsible for the lapse resulting in denial of immediate medical aid to Hakim Seikh it is expected that the State Government will take appropriate administrative action against those officers. 19. A copy of this judgment be sent for taking necessary action to the Secretary, Medical and Health Department, of the States. 20. The writ petition is disposed of with these directions. No order as to costs.
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1996 (5) TMI 445 - SUPREME COURT
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... ... ..... other disposition. It could then be said but for these words by pre-emption , any other disposition could have come within the grip of the Clause towards buying property, but without bringing in the word pre-emption . 17. Thus for the afore-expressed views we have come to the firm conclusion that on the terms of the Partition Deed, the contractual right of pre-emption conferred on the parties to buy property before it is disposed of to a stranger was based on the pre-condition that the proposed or actual disposal would be only by way of sale and no other, and that too if made to a stranger. None of these conditions are satisfied in the facts and circumstances of the case as neither is the disposition a sale nor is the transferee a stranger. Therefore, the suit of the plaintiff-respondent should have been and is hereby dismissed by allowing this appeal, upsetting the judgments and decrees of the trial court as well as that of the High Court, but without any order as to costs.
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1996 (5) TMI 444 - DELHI HIGH COURT
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... ... ..... is liable to be rejected. Lastly, to clarify my own doubts I asked the learned counsel appearing for the Government, as to whether, the use of sticker will be banned even when the manufacturer or the retailer, as the case may, wants to reduce the price. He has fairly conceded that the Government will not be rigid in such a situation as the main purpose is to curtail the mal-practices of affixing repeated labels and stickers to increase the price which is detrimental to the interest of the consumer. The clarification has been given by the Government that where the retail sale price indicated on the sticker is less than the Mrp declared by the manufacturer and the Mrp declaration by the manufacturer is not obliterated the affixing of sticker by dealers to indicate the retail sale price of the pre-packed commodity was not prohibited. (15) For the aforesaid reasons, there is no merit in these petitions and the same are, accordingly, dismissed. There will be no order as to costs.
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1996 (5) TMI 443 - ITAT MUMBAI
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... ... ..... tion. The other aspect of construction involve various other factors which are necessary for the operation and functioning of the ammonia plant and the urea plants. These are also supervised or managed only to make sure that they need the requirement of the ammonia plant and the urea plants. In view of the above, the assessee had undertaken to provide specific management services relating to construction which have been made part of the contract and which activity has been made inseparable from its contract of designing, engineering, erection and commissioning of chemical fertiliser complex consisting of ammonia plant and urea plants. Therefore, it could not be concluded that the services rendered by the assessee is purely technical in nature not covering management services but a technical service which includes management services also which has, in fact, been rendered by him as observed earlier. For the above reason's I concur with the conclusion of my learned Brother.
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1996 (5) TMI 442 - KERALA HIGH COURT
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... ... ..... accused under Section 167(2) of the Code. We see no justifiable reason on the part of the CBI for not completing the investigation of the case so far, even though they had come to the picture as early as on 18-3-1996 and now more than 60 days have elapsed after they took over the investigation of the case. In the report filed before the Court below on 10-4-1996, they have mentioned about the contacts of the accused at Cochin and the involvement of persons other than the accused in the commission of various offences in conspiracy with the accused. But so far, the CBI has not filed any further report before the Trial Court or before this Court about the result of their further investigation in the case. While deprecating the above conduct of the CBI in delaying filing of the final report in Court, we direct the CBI to complete the investigation of the case as expeditiously as possible and put the accused on trial in accordance with law. The petitions are disposed of, as above.
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1996 (5) TMI 441 - SUPREME COURT
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... ... ..... ingly in this light. When the case comes after commitment to the Court of Session and evidence is recorded, it may then in exercise of its powers under Section 319 Cr.P.C. on the basis of the evidence recorded by it, if circumstances warranting, proceed against the appellant, summon him for the purpose, to stand trial alongwith the accused committed, providing him the necessary safeguards envisaged under Sub-section (4) of Section 319. Such course is all the more necessary in the instant case when expressions on merit have extensively been made in the orders of the magistrate, the Court of Session and that of the High Court. Any other course would cause serious prejudice to the appellant. We order accordingly. 17. For reasons aforestated, we set aside the impugned order of the Court of Session as also that of the High Court, requiring the Magistrate to perform his functions under Section 209 of the Code of Criminal Procedure as explained above. The appeal thus stands allowed.
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1996 (5) TMI 440 - ITAT MUMBAI
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... ... ..... rvations of the Apex Court and permits his better wisdom to yield to the higher wisdom of the Income-tax Appellate Tribunal which is the highest appellate authority under the Income-tax Act. We would also like to draw his attention to section 119(1)(b) of the IT Act to help him to get rid of the shackles of Board's circulars so far as judicial discretion as CIT (Appeals) is concerned. 5. After having made the above mentioned observations, we do not think it necessary to give any further reasons to allow the relief to the assessee. We would, therefore, cancel the order of the learned CIT (Appeals) so also of the ITO so far as this issue is concerned and direct that the Assessing Officer should follow the principle laid down by the Tribunal in the case of Dr. R.C. Panjawani (supra) and Smt. Asha Golcha (supra) and exclude the reimbursement/payment of ₹ 2,15,000 made to the deceased from taxing it as perquisites. 6. Accordingly, appeal filed by the assessee is allowed.
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1996 (5) TMI 439 - SUPREME COURT
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... ... ..... d was stipulated within which the possession of the land was to be delivered. The land in question was required to be developed and then to be delivered and in absence of any period in the letter of allotment, it was required to be delivered', within a reasonable period. In the facts and circumstances. It cannot be said that the reasonability had lapsed particularly when the allotees had not paid up the entire instalment due and merely paid a par thereof. In the premises as aforesaid the impugned judgment and direction of the High Court in each of the appeal are set aside and it is held that the appellant would be entitled to forfeit the earnest money which had been deposited along with the application form and on deducting the said 'earnest' the balance amount may be refunded to allotees - respondents who had made application for refund in question. The appeals are allowed to the extent indicated above but in the circumstances there will be no order as to costs .
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1996 (5) TMI 438 - RAJASTHAN HIGH COURT
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... ... ..... Hence, for the above reasons I may disposed to hold that the learned District Judge has not committed any error in the exercise of jurisdiction in rejecting the application of the petitioner-appellant. From the facts it is clear that the petitioner failed to offer sufficient and reasonable reason for not filing the appeal within time. It may be stated that the learned counsel for the non-petitioner has also agitated the point that the petition filed by the petitioner will not be maintainable inasmuch as the other appellant did not move any application under Section 5 of the Limitation Act and, therefore, this Court in the exercise of powers under Section 115, C.P.C. cannot set aside the impugned judgment and decree passed against the other appellant. However, this question does not survive after holding that the petition of the petitioner is devoid of merits and liable to be dismissed. For the above reasons there is no force in the petition and it is hereby dismissed as such.
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1996 (5) TMI 437 - SUPREME COURT
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... ... ..... icle 48 of the Constitution. 23. In view of the aforesaid decisions of this Court the only conclusion which can be arrived at is that the inclusion of bull or bullock in Sub-clause (a) of Sub-section (1) of Section 4 of the Madhya Pradesh Agricultural Cattle Preservation Act, 1959, brought about by the Amending Act of 1991 has imposed an unreasonable restriction on the fundamental rights of the appellant and to that extent only the sub-clause is held to be ultra vires. The effect of this would be that there would be a total ban on the slaughter of cow, calf of cow and calf of she buffalo while the slaughter of bull or bullock, along with other agricultural cattle, shall fall under Sub-clause (b) of Section 4(1) of the Act and they can be slaughtered after complying with provisions of the said Sub-clause and obtaining a certificate contemplated by Sub-section (2) of Section 4 of the said Act. 24. The appeal is accordingly allowed. The appellant will also be entitled to costs.
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1996 (5) TMI 436 - GUJARAT HIGH COURT
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... ... ..... 00 of 1995. Similar are the facts in the other petitions also, and, therefore, we do not repeat the same. 4. We have heard the learned counsels at length. Looking to the peculiar facts and circumstances of these cases, it appears that the applications ought to have admitted and the Settlement Commission should have proceeded with the applications and should have disposed of the applications in accordance with law. Orders passed by the Commission is hereby quashed and set aside and we direct the Settlement Commission to admit the applications and decide the same in accordance with law. 5. We have not discussed the merits of the case as it has been rightly pointed out by the learned advocates that if any observations are made by this Court, it might affect either the petitioners or the respondents. We, therefore, do not express any opinion about the merits of these cases. These applications are allowed accordingly, with the aforesaid directions. Rule made absolute accordingly.
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1996 (5) TMI 435 - SUPREME COURT
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... ... ..... er. We are not dealing with the nature of the allegations since the matters are yet to be investigated. Suffice is to state that the Lokayukta has power to submit a preliminary report to take further action so as to enable the Lokayukta to conduct further investigation. The power to submit final report with recommendation to take punitive or penal action includes power to submit interim report with recommendation to suspend an officer or to transfer him pending further investigation or the preliminary verification itself. The object of the recommendation is only to enable smooth enquiry or the investigation conducted without being hampered with by the persons concerned or to prevent an opportunity to temper with the record or to destroy the record. Under these circumstances, we think that the Lokayukta was well justified in not issuing any notice or giving any opportunity to the petitioner at preliminary verification. 6. The special leave petitions are accordingly dismissed.
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1996 (5) TMI 434 - ANDHRA PRADESH HIGH COURT
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... ... ..... unt found or declared due under the preliminary decree is not made on or before three months from the date of the aforesaid confirmation and counter signature by the trial Court, the respondents shall be debarred from all rights to redeem the mortgaged property, that is Amba Bhavan. It is further ordered that similarly further account shall be taken from the date of the decree of the trial Court till today and if it is found that the decretal amount of the appellants stands satisfied by the net income of Amba Bhavan from the 1st mentioned net income, then, the net income from the date of the decree passed by the trial Court upto the dale of delivery of possession shall be paid by the appellants to the respondents with interest at the rate of 12 per annum subject to their paying the Court-fees on it. In the circumstances of the case, the parties to these appeals shall bear their own costs of the appeals. Counsels' tecs as per the scale if certified. 76. Order accordingly.
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1996 (5) TMI 433 - SUPREME COURT
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... ... ..... of the accused either to accept compounding of the offence or to face the prosecution in the appropriate court. As regards canalisation and prescription of the amount of fine for the offences committed, Section 194, the penal and charging section prescribes the maximum outer limit within which the compounding fee would be prescribed. The discretion exercised by the delegated legislation, i.e., the executive is controlled by the specification in the Act. It is not necessary that Section 200 itself should contain the details in that behalf. So long as the compounding fee does not exceed the fine prescribed by penal section, the same cannot be declared to be either exorbitant or irrational or bereft of guidance. 5. It would, therefore, be clear that the Government as a delegate, did not exceed its power under Section 200 of the Act in prescribing the compounding fee for the offence punishable under Section 194 of the Act. 6. The special leave petition is accordingly dismissed.
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1996 (5) TMI 432 - DELHI HIGH COURT
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... ... ..... effect of the issue of other advertisements of the similar nature by the manufacturer of other products. Prima-facie, I am of the opinion that after the removal of the red blob from the bottle of "Brand X", the same cannot be linked to the product of the plaintiff and consequently, in my opinion, there will not be any question of disparaging or defaming the product of the plaintiff. (14) In view of the foregoing, I modify the interim order passed on 2nd February, 1996 to the extent that I restrain the defendant from in any manner printing, circulating or distributing the point of sale posters at the consumer outlets or in the market place, where such goods are sold or in any manner publishing the impugned advertisement on the electronic media or at any other place with red blob on the bottle of "Brand X". (15) With these observations, the application is disposed of. (16) Any observation made in this order, however, will not affect the merits of the case.
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1996 (5) TMI 431 - SUPREME COURT
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... ... ..... ship in the Institution in question had been by devolution from Guru to Chela according to hereditary right, even though the Bhekh had assembled and given Turban to the last Mahant Uttam Das but not as an appointing authority and rather in the affirmance, according to the wishes of the predecessor-in-office. The line of descent had been laid with sufficient clarity giving rise to the conclusion that substantially the custom and usage relating to succession had been observed to carry on the rule of descent by conduct. We, thus, are of the view that the High Court fell into a grave- error in upsetting the well- considered and well-reasoned orders of the Tribunal. We, thus, allow this appeal, set aside the impugned order of the High Court dated 11.1.1984, restoring back the orders of the Tribunal dated 19.10.1973 and the orders of the Tribunal dated 5.5.1973 in affirmance, which has otherwise been left uninterfered with even by the High Court. The appellant shall get his costs.
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1996 (5) TMI 430 - SUPREME COURT
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... ... ..... for selection of the candidates. Preparation of the list in the order of merit approved by UPSC and appointment to the post in accordance with the rules was follow thereafter. In this case, it is not in dispute that a Committee was constituted and was to hold the meeting in December but since the strike of the State Government employees was continuing, the meeting was cancelled. Ultimately, the Committee met in February, 1978 and selected the candidates who are found to be eligible and put then in the select list. It is explained in the counter affidavit filed by the respondents that direct recruits of the year 1976 were given the year of allotment of 1977 and that, therefore, the appellant cannot get any day earlier than the direct recruits of the year 1973. The placement of the direct recruits also has been mentioned in the counter affidavit Under these circumstances, the year of allotment of the appellant of 1973 is not vitiated by any error of law warranting interference
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1996 (5) TMI 429 - SUPREME COURT
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... ... ..... rom the above two circumstances, namely, circumstance No. iii and vi, the only other circumstance which the High Court found on discussion of the evidence to have been conclusively proved was the appellant was last seen with the deceased at 1.30 P.M. in his (appellant's) flat (circumstance No. ii). Even if we proceed on the basis, notwithstanding the finding of the trial Court in this regard, that the above circumstance stands proved it does not further the prosecution case for by itself it does not lead to the only conclusion that the appellant was guilty of the offences alleged against him. 15. For the foregoing discussion we unhesitatingly hold that the reasons given by the trial Court for recording the order of acquittal in favour of the appellant are cogent and convincing and the High Court was not at all justified in disturbing the same by reappraising the evidence. The appeal is, therefore, allowed. The appellant, who is no bail, is discharged from his ball bonds.
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1996 (5) TMI 428 - AUTHORITY FOR ADVANCE RULINGS
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... ... ..... ade by the Departmental Representative that the transaction by which 'CM' of Mauritius became the shareholder of 'IC' in place of 'C' is also a transaction intended to avail of the reduced rate of tax on dividends received from an Indian company by a foreign company under the DTAA with Mauritius in contrast to the higher rate at which it would have been levied on 'C' as a US company and is thus a transaction designed to avoid the incidence of Indian income-tax in this manner as well, as the question raised in the application does not relate to this transaction. 17. For the reasons discussed above, the Authority pronounces the following Question Answer Whether the royalty paid outside India amounting to US 5,295,756 by 'C' to 'B' as a consideration for granting the licence and right to 'IC', a company in which 'CM' has 51 per cent. equity holding, to use the trade mark in India is liable to Indian tax ?" Yes
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