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Showing 1 to 20 of 486 Records
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2003 (4) TMI 611 - SUPREME COURT
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... ... ..... saying clause in favour of pending proceedings, then it can be reasonably inferred that the intention of the legislature is that the pending proceedings shall continue but a fresh proceeding for the same purpose may be initiated under the new provision. 34. In view of what has been stated above the inevitable conclusion is that the High Courts were right in the conclusion about non-maintainability of revision applications. 35. It was submitted by learned counsel for the appellants that even if the revision applications are held to be not maintainable, there should not be a bar on challenge being made under Section 227 of the Constitution. It was submitted that an opportunity may be granted to the appellants to avail the remedy. 36. If any remedy is available to a party under any statute no liberty is necessary to be granted for availing the same. If the appellants avail such remedy, the same shall be dealt with in accordance with law. 37. The appeals are dismissed. No costs.
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2003 (4) TMI 610 - SUPREME COURT
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... ... ..... edom to breathe unpolluted air. In air pollution related matter or in any matter relating to environmental hazard, if the orders of the highest court are disobeyed as sought to be done in this case, the health hazard of the entire society is at great risk. We are, therefore, convinced in send strong signal by imposing exemplary punishment so that like minded people would not repeat and such recurrence is thwarted. Keeping this background in mind, we are of the view, that the ends of justice would be served, if the contemner is sentenced to one-week simple imprisonment. We order accordingly. In addition, he is saddled with costs, which we quantify at Rs. one lakh. The costs shall be deposited in the Registry of this Court within two weeks from today and on the costs being deposited, the Registry shall pay 50 per cent to Delhi Pollution Control Board and 50 per cent to Mr. Ranjit Kumar, amicus curiae, who assisted the Court. 26. The petitions are disposed of in the above terms.
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2003 (4) TMI 609 - BOMBAY HIGH COURT
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... ... ..... honouring of such cheques for filing a complaint against such drawer in a criminal Court. Exactly the same situation has arisen so for as the present case is concerned. There is no point in allowing the petitioner to go to said Court and to make a prayer to that Court for recalling the said order because, nearly 5 years have elapsed. Therefore, this Court passes the order of quashing the said order, which has been passed by the Metropolitan Magistrate, 37th Esplanade Court, Mumbai by which he has taken cognizance of the complaint, which has been filed by respondent No. 2 and has issued the process against the petitioner. The said prosecution thus, stands quashed. The result is that this petition is allowed. The petitioner need not appear before the said Court. A copy of this judgment be furnished to that Court for information and necessary action. Parties concerned to act on a simple copy of this order, duly authenticated by the Court Stenographer / Sheristedar of this Court.
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2003 (4) TMI 608 - ALLAHABAD HIGH COURT
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... ... ..... lmorphine'. If the contraband is taken to be coca derivative, then the expert should have mentioned that it contained more than 0.1 per cent of cocaine. The expert has not mentioned the percentage of cocaine in the contraband. If the contraband is taken to be opium derivative, then also the percentage of more than 0.2 of morphine or diacetylmorphine should have been mentioned. Since the expert has not mentioned any percentage of either of the two, it is difficult to hold that the contraband was either coca derivative or opium derivative. In view of the above, it cannot be said that narcotic drug has been recovered from possession of the Appellant. 12. In view of the above discussion, the conviction and sentence of the Appellant cannot be sustained and the appeal is liable to succeed. 13. The appeal is allowed. The order of conviction and sentence of the Appellant is set aside. He is in jail. He shall be set at liberty forthwith, if not required in any other criminal case.
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2003 (4) TMI 607 - SC ORDER
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... ... ..... , Ms. Meenakshi Sakhardande,Adv., Mr. B.V. Balaram Das,Adv. O R D E R Delay condoned. The Special Leave Petition is dismissed.
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2003 (4) TMI 606 - SUPREME COURT
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... ... ..... cil's power must be exercised, if at all, in favour of a class of persons or a class of property. This power may be contrasted with the Punjab Municipal Act where exemption may have been allowed, even in respect of an individual by the Committee under Section 70(2)(c) and the State Government under Section 71. 22. Therefore, while dismissing the appellant's appeal in so far as it has claimed statutory exemption under Section 62 in respect of the rented portion of the building, we grant the liberty to the appellant-Society to apply to the Council for exemption from payment of taxes leviable in respect of the rented portion. It would be open to the Council to resolve under the provisions of Section 124 to exempt all persons who are similarly situated as the appellant-society on the application of the appellant. The Council will dispose of the appellant's representation after giving the appellants an opportunity of being heard. 23. There will be no order as to costs.
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2003 (4) TMI 605 - SUPREME COURT
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... ... ..... e meaning of the words should be in perfect tune with the spirit of Section 40 of Act, otherwise, the purpose of Section 40 of the Act will be defeated and the word "trial" used in the expression "detained in prison during trial" cannot be singled out and cannot be accorded with a restricted meaning and that the meaning will have to promote the reason and spirit of Section 40 of the Act. 62. For the foregoing reasons, with great respect, I disagree with the judgment of my learned Brother S.B. Sinha, J. which assigns the restrictive meaning of the word "trial" in Section 40 of the Act. The conclusion arrived at by the High Court, in my opinion, does not call for any interference and, thereafter, the S.L.P. stands dismissed. Contempt Petition (c) No. 452/2002 63. Having regard to the fact that the term of the petitioner came to an end on 30.6.2002 and fresh election has been held on 11.7.2002, the contempt proceedings need not be proceeded further.
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2003 (4) TMI 604 - GUJARAT HIGH COURT
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... ... ..... R. P. Bhatt, learned Senior Advocate appearing for the petitioners, states that the review application of the order dated 05-04-2003 on behalf of the petitioning-Company shall be withdrawn as not pressed. 2 Notice as to interim relief. In the meantime, by way of ad-interim relief, the impugned order dated 14-03-2003 shall stand stayed.
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2003 (4) TMI 603 - KERALA HIGH COURT
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... ... ..... interests of justice will be achieved eminently by imposition of a lenient substantive sentence of imprisonment along with a direction under Section 357(3) Crl. P.C. coupled with a default sentence. 18. In the result i. This appeal is allowed. ii. The impugned judgment is set aside. iii. The respondent-accused is found guilty, convicted and sentenced under Section 138 of the Negotiable Instruments Act to undergo imprisonment till rising of court. iv. The respondent-accused is further directed under Section 357(3) Crl .P.C. to pay an amount of ₹ 26,000/- (Rupees twenty six thousand only) as compensation to the complainant and in default to undergo simple imprisonment for a period of two months. v. The amount if realised shall be released to the complainant. 19. The learned Magistrate shall take necessary steps for execution of the sentence hereby imposed. The respondent shall appear before the learned Magistrate on 30.6.2003 for execution of the sentence hereby imposed.
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2003 (4) TMI 602 - CALCUTTA HIGH COURT
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... ... ..... e, we hold and conclude that there is no bar in filing an application under Section 438 after the filing of the charge-sheet or after the issuance of a process under Section 204 of the Code or after the issue of warrant of arrest in a complaint case. We also come to the conclusion that such an application is quite maintainable at post-cognizance stage of a case instituted on police report or complaint after the Court issues process like warrant of arrest for production of a person of having committed a non-bailable offence. The question is accordingly answered in the affirmative. 57. Since we have not gone into the merits of the pending applications, those applications be placed before the appropriate Benches for considerations in the light of the law decided by this Special Bench. Let urgent certified copies of this judgment and order, if applied for, be supplied to the respective parties as expeditiously as possible. Sujit Barman Roy, J. I agree. Arunabha Barua, J. I agree.
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2003 (4) TMI 601 - ITAT CHENNAI
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... ... ..... gments (1) CCE Meerut v. Bihar Tubes Ltd., 2002 (53) RLT 560 (CEGAT-Del) (2) I. Gurusamy v. CCE, Madurai, 2002 (80) ECC 157 (T) 2002 (145) ELT 616 (T-Chennai) (3) K. Rajagopal v. CCE, Madurai, 2002 (81) ECC 182 (T) 2002 (142) ELT 128 (Tri-Chennai) (4) T.G.L Poshak Corporation v. CCE, Hyderabad, 2002 (140) ELT 187 (Tri-Chennai) (5) Sayeed Absar Bin Works and Ors. v. CCE, Ahmedabad, 2002 (81) ECC 626 (T) 2002 (53) RLT 440 (CEGAT-Del) (6) Kalvert Foods India Pvt. Ltd and Ors. v. CCE, Mumbai, 2002 (81) ECC 366 (T) 2002 (53) RLT 686 (CEGAT-Del.) (7) Nu-trend Business Machines (P) Ltd. v. CCE, Chennai, 2002 (80) ECC 118 (T) 2002 (141) ELT 119 (T-Chennai) (8) Punjab Fibres Ltd. v. CCE, Delhi, 2002 (141) ELT 819 (T-Del.) 9. It is also well laid down that the goods lying in the factory cannot be confiscated and on the account fine cannot be imposed. In this regard, the Commissioner has rightly relied on the judgments noted by him. As there is no merit in the appeal, same is rejected.
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2003 (4) TMI 600 - DELHI HIGH COURT
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... ... ..... nullified, curtailed, abrogated, diluted or taken either by judicial pronouncement or by the legislative enactment or even by the amendment of the Constitution. The power of judicial review is inherent part of the basic structure and it cannot be abrogated without affecting the basic structure of the Constitution. As aptly observed in the Kerala Education Bill (supra) that the law which seeks to take away or restrict the jurisdiction of the High Court under Article 226 must be held to be void. In view of these powers, discretion of the High Court under Article 226 is unfettered. 75. In view of the principles of law culled out from the aforesaid judgments, these petitions are accordingly disposed of. 76. Before we part with the case, we would like to place on record our appreciation for extremely valuable assistance provided to this Court by Shri Rajiv Nayar, Senior Advocate and Mr. Akshay Bipin and Ms.Rashmi Chopra, Advocates. 77. These petitions are accordingly disposed of.
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2003 (4) TMI 599 - SC ORDER
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... ... ..... is dismissed on the ground of delay as well as on merits.
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2003 (4) TMI 598 - RAJASTHAN HIGH COURT
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... ... ..... ioner and no defect was found in the preceding year. 4. This year, the assessee has not produced any such record. Not only that the assessing officer has also said in its order in para 7 that assessee has not maintained day-to-day production chart nor he has explained the discrepancy with some authentic evidence so as to prove that the accounted version is correct. 5. Whether assessee has suppressed the sales on the facts given, is basically a question of fact. No substantial question of law does arise. 6. However, if the assessee has maintained day-to-day production account which is subject to verification of Central Excise Department and which was readily available at the time of hearing before the Tribunal, in the interest of justice we give liberty to the appellant-assessee to move the miscellaneous application before the Tribunal and Tribunal shall pass a fresh order after giving opportunity to him of being heard. 7. The appeal stands dismissed with the above directions.
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2003 (4) TMI 597 - ITAT MUMBAI
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... ... ..... dy answered this question in favour of the assessee as per the reasons recorded above. The only question left as raised by ld. DR is yet to be answered that whether the claim under section 54F was as per the terms & conditions laid down under section 54F was made or not. It is evident from the assessment order that the Assessing Officer has not considered this aspect and related facts. He has also not examined the nature of investment. For that purpose it is justifiable to restore it back to the file of Assessing Officer with the direction to examine the correctness of the claim of deduction under section 54F as the same was not done at the time of passing the impugned order. For this limited purpose we refer this matter back to Assessing Officer obviously with the direction to provide adequate opportunity to the appellant so that he can furnish necessary details in this regard. 12. In the result, appeals of the appellants are hereby allowed with the aforesaid directions.
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2003 (4) TMI 596 - ALLAHABAD HIGH COURT
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... ... ..... subject-matter of appeal under Section 9 of the Act. Therefore, the Tribunal has exceeded to its jurisdiction in considering the issue with regard to the contravention of Section 4-B (6) which was not the subject-matter in appeal under Section 9 before the Deputy Commissioner (Appeals). 13. It is stated that even on the facts, it is doubtful whether the provisions of Section 4-B (6) was applicable or not. The scrap which was obtained during the process of manufacturing, which was dispatched to Delhi by way of stock transfer, was not the notified goods, which can be said to be disposed of otherwise than by way of sale in U. P. or the course of inter-State trade or in the course of export out of the territory of India. 14. For the reasons given above, the order of the Tribunal dated 29th March, 1991 is liable to be set aside. 15. In the result, the revision is allowed. The order of the Tribunal dated 29th March, 1991 is set aside and the order dated 15th June, 1982 is restored.
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2003 (4) TMI 595 - MADRAS HIGH COURT
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... ... ..... ualitative difference between lease of the vehicle for a specified period for consideration and letting the vehicle on hire for short duration on payment of hire charges. 13. There can be no dispute about the proposition laid down by this Court. However, it is not clear before us as to whether the assessee had put any material before the assessing authority or the further authorities to suggest that he had earned certain income by hiring the vehicles. Learned counsel for the assessee seeks one more opportunity on that count. In our opinion, the appeal must succeed to the extent that there shall be a re-enquiry on the question as to whether the assessee had earned any income on the basis of hiring these 18 lorries. For that purpose, the matter is remanded to the Tribunal. The Tribunal if it so feels, may further remand the matter to allow the parties to lead the evidence on the issue. 14. Both the appeals are allowed in the above terms. No costs. TCMP No. 11 of 2000 is closed.
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2003 (4) TMI 594 - DELHI HIGH COURT
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... ... ..... d in the event of a disaster as it is found that onlookers are a hindrance to rescue operations. Similarly all ambulances dealing with disaster management should be fully equipped. 110. We hope and wish that all these recommendations are implemented in as short a time as possible. 111. Before parting, we must place on record our deep sense of appreciation for the assistance rendered by learned counsel for the parties by giving priority to this case by addressing arguments almost daily for over a year. Our special thanks are due to Mr.K.T.S.Tulsi, Senior Advocate, Mr.Sultan Singh, Advocate, Dr.Rajeev Dhawan, Senior Advocate, Mr.R.S.Suri, Advocate, Mr.Milon Banerjee, Mr.P.P.Malhotra, Senior Advocates and Mr.S.K.Dubey, Advocate, who took extra pains to present compilations meticulously compiling the facts and records without which it would have been difficult for us to reconstruct the events leading to the disaster. 112. With these observations, the petition stands disposed of.
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2003 (4) TMI 593 - SUPREME COURT
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... ... ..... aw. 27. Since we have directed the investigation to continue, the investigating agency should complete the investigation and thereafter take such action as may be justified in law. Nothing said in this judgment should be construed as expression of opinion on the merit of the case. It is for the investigation agency to collect all necessary evidence and take such steps as may be justified, having regard to the evidence collected by it. We should not be understood to have expressed any opinion on the truthfulness or otherwise of the allegations made in the report on the basis of which the investigation was undertaken. Observations, if any, have been made only for the purpose of deciding the question as to whether the investigating agency was justified in taking up the investigation pursuant to the G.D. Entry No. 681 recorded on the 17th October, 1990. Similarly, and observation made by the High Court while disposing of the Revision should not prejudice the case of the parties.
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2003 (4) TMI 592 - SUPREME COURT
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... ... ..... ken for directing recovery was that there was wrong fixation of pay. That was again challenged before the High Court. Taking note of the fact that pay was fixed in 1974 and the writ petitioners were not responsible for any wrong fixation of pay, the recovery of the amount was held to be inequitable by learned Single Judge of the High Court. The writ appeal was also dismissed. In addition to the questions raised in other appeals, the Corporation has assailed the directions of the High Court not to recover. On hearing learned counsel for the parties and taking note of the peculiar circumstances noticed by the High Court, we do not find any scope for interference with that part of the High Court's directions which related to recovery of the amounts allegedly paid extra to the employees. So far as other issues are concerned, this shall be examined by the High Court afresh as directed. The appeals are disposed of accordingly but in the circumstances with no order as to costs.
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