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Showing 1 to 20 of 556 Records
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2007 (6) TMI 579 - MADRAS HIGH COURT
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... ... ..... also, the debt remains the same and the contract regarding the liability also remains the same. Because of the subsequent acknowledgment and payment under Sections 19 and 20 of Limitation Act by first defendant, the principal-debtor, the contract remains the same and what was postponed was the bar of limitation. The statute of limitation only bars the remedy but does not extinguish the debt. Whenever procedural actions are barred, the rights themselves are not extinguished. Thus, the payment of first defendant and the acknowledgment made by him is established and so long as the debt or liability of the principal-debtor is alive, then the guarantor's liability also will survive. There need not be any separate acknowledgment from the guarantor. Therefore, there should be also a decree against the second defendant. For the reasons stated above, the appeal is allowed and the decree and judgment of the trial Court are set aside and the suit is decreed as prayed for. No costs.
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2007 (6) TMI 578 - CALCUTTA HIGH COURT
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... ... ..... alleged crime, the circumstances of its commission, the manner in which the investigation was conducted, the way the criminal proceeding has proceeded so far and the time already spent, it appears that there is very little scope for further controversy and I do not think that there is any rational justification for allowing this wild goose chase to continue any further. As such, the present application being C.R.R. No. 794 of 2005 be allowed and the criminal proceeding being G.R. Case No. 7 of 1993 pending before the learned Court of SDJM, Bishnupur, District-Bankura be quashed. 74. Interim order, if any, is made absolute. The petitioner/accused person be discharged from his bail bond at once. Send copy of this order to the learned Trial Court for information and necessary action. Criminal Department is directed to supply xerox certified copy of this order, if applied for, to the learned Counsel for both parties in compliance with due formalities as expeditiously as possible.
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2007 (6) TMI 577 - ALLAHABAD HIGH COURT
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... ... ..... te conclusion that the finding of the Trial Court is either perverse or contrary to the material on record. In a recent case of State of Goa v. Sanjay Thakran and Anr. (2007) 3 SCC 755 Hon'ble Apex Court while considering the scope of Sections 386, 378, Cr. P.C. held that the Appellate Court can review the evidence and interfere with the order of acquittal only if the approach of lower Court is vitiated by some manifest illegality or the decision is perverse and the Court has Committed a manifest error of law and ignored the material evidence on record. 26. In the instant case, learned Trial Court has recorded a finding of material interpolation on the basis of the evidence and the same cannot be said to be perverse or manifest with any error of law. I come to the conclusion that the learned Trial Court has rightly acquitted the accused and I do not find any ground to interfere in the order of acquittal and the appeal is liable to be dismissed. Appeal is hereby dismissed.
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2007 (6) TMI 576 - KERALA HIGH COURT
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... ... ..... Hon'ble Tribunal and the authorities below were right in holding that there is a 'sale' without understanding the true nature, substance and effect of the transaction under the dealership agreement which reveals that no consideration has passed at all towards a sale and there is no situation of a 'sale' whatsoever taxable under the KGST Act? 3. The issue raised in this revision, in our opinion, is no more res integra in view of the authoritative pronouncement made by the Supreme Court in Mohd. Ekram Khan & Sons. v. Commissioner of Trade Tax (136 STC 515). 4. The Tribunal, while rejecting the contentions canvassed by the assessee has relied upon the law laid down by the apex Court. In view of the above, in our opinion, the Tribunal has not committed any error whatsoever which would call for our interference. Accordingly, the questions of law framed by the assessee requires to be answered in the negative and in favour of the revenue. Ordered accordingly.
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2007 (6) TMI 575 - CESTAT CHENNAI
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... ... ..... from the following decisions of the Tribunal - (i) Semac Pvt. Ltd. v. Commissioner of Service Tax, Bangalore 2006 (4) S.T.R. 475 (Tri.-Bang.) . (ii) BBR (India) Ltd. v. Commissioner of Central Excise, Bangalore 2006 (4) S.T.R. 269 (Tri.-Bang.) . (iii) OIKOS v. Commissioner of Central Excise, Bangalore-III 2007 (5) S.T.R. 229 (Tri.-Bang.) . Learned SDR reiterates the findings of the Commissioner and opposes the present application. 2. After considering the submissions, we have found prima facie case for the appellants against the demand of Service Tax inasmuch as they were rendering certain service on behalf of the principal contractor to their customer and that sub-contractors are not liable to pay Service Tax as clarified by the Board in a Circular dated 7-10-1998 and as held by the Tribunal in the afore cited cases. Accordingly, there will be waiver of pre-deposit and stay of recovery in respect of the amounts of tax and penalty. (Dictated and pronounced in open Court)
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2007 (6) TMI 574 - KARNATAKA HIGH COURT
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... ... ..... fairness by the directors. Therefore, he contends that applicants have not made out a prima facie case to grant an ad-interim order of injunction. 4. When the respondents’ counsel submits. that if the resolution is passed, the respondents’ directors are willing to invite tenders and finalise the dealings in a transparent manner, this court cannot grant any injunction in favour of the applicants since Memorandum of Association provides for dealing the property of the company either to sell the same or dispose of for such consideration as the company may thinks fit. 5. In the circumstances, C.A.352/2007 is rejected recording the submissions of the learned senior counsel appearing for the respondents. After the resolution, respondents are directed to invite tenders and if the applicants are willing to participate they are at liberty to do so and thereafter it is open for the directors’ to finalise the dealings considering the best offer received by the company.
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2007 (6) TMI 573 - MADRAS HIGH COURT
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... ... ..... laints held that there is no prima facie case made out for the offence under Section 138 of Negotiable Instruments Act. It is also seen from the perusal of the impugned orders that the learned Magistrate has ignored the procedure contemplated under Section 203 of Cr.P.C. It is very clear that the allegations contained in the complaint to be taken along with the sworn statement which is made crystal clear that the prima facie case under Section 138 of Negotiable Instruments Act clearly made out. 10. Therefore, this Court is constrained to set aside the impugned order passed by the learned Magistrate in all these applications. Accordingly, the impugned orders passed by the learned Judicial Magistrate No. 1, May iladuthurai in C.C. Nos. 922, 921, 923, 924, 925, 926, 927, 928 of 2003 are set aside. Learned Judicial Magistrate No. 1, Mayiladuthurai is directed to take all the above complaints on file and proceed further in accordance with law. Accordingly, the revision is allowed.
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2007 (6) TMI 572 - BOMBAY HIGH COURT
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... ... ..... se (a) of Section 142 of the Act and on such a complaint no process could have been issued much less a conviction imposed. The said Shri Prashant Shirodkar could not have filed the same merely in his capacity of a Director. He had to file the same only with authorization from the Board of Directors. As already stated, prima facie, it appears that such authorization was issued by the complainant company in favour of Shri Pednekar as can be seen from the copy of power of attorney produced. 22. As a result, the revision petition deserves to succeed. Consequently, the Judgments of both the Courts below are hereby set aside and the accused acquitted under Section 138 of the Negotiable Instruments Act, 1881. The sum of Rs.71,850/-deposited pursuant to Order dated 15-11-2006 and Rs.54,000/- deposited pursuant to Order dated 27-4-2007 shall be refunded to the accused after a period of four weeks along with accrued interest, if any. The Bail Bonds of the accused shall stand cancelled.
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2007 (6) TMI 571 - MADHYA PRADESH HIGH COURT
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... ... ..... this ground as well. 9. In view of the findings recorded by this Court supra, the appeal succeeds and is allowed. As a necessary corollary, the appeal filed before the first appellate Court out of which this second appeal arises is held to be within limitation. As a consequence, the impugned judgment/decree is set aside and the appeal is remanded to the first appellate Court for hearing on merits. Since, the appeal is pending before this Court for the last 14 years; the lower appellate Court is directed to decide the matter on merits preferably within a period of six months from today. Registry is directed to send the original record of the case to the first appellate Court forthwith. Parties are directed to appear before the lower appellate Court on 30.7.2007. Since, none appeared for the respondent in this appeal despite notice to them and hence, first appellate Court will issue fresh notice of hearing of appeal to respondent before deciding the appeal on merits. No costs.
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2007 (6) TMI 570 - DELHI HIGH COURT
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... ... ..... udice to the plaintiff's rights, as a condition for the grant of an interim injunction. Therefore this Court is not inclined to pass such a conditional order. 32. For all of the above reasons this Court finds that the plaintiff has failed to make a prima facie case for grant of ad interim injunction. In these circumstances, if the defendant is prevented from presenting of the cheques it would be put to hardship. The balance of convenience in declining interim injunction to the plaintiff is in favor of the defendants. 33. Accordingly the impugned order dated 28.3.2007 is set aside and the appeal is allowed with costs of ₹ 10,000/- which shall be paid by the respondent plaintiff to the appellant defendant within a period of 10 days. In view of this decision, the I.A. No. 3979/2007 in C.S. No. 570/2007 is required to be allowed. The learned Single Judge will pass consequential orders when the suit is listed before that Court on 2.7.2007. 34. Order dusty to the parties.
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2007 (6) TMI 569 - CESTAT MUMBAI
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... ... ..... eason that from December, 2004 onwards, CERA audit objection was raised to the effect that the services rendered by them fall under the scope of port services and income received by hiring of tugs and barges is liable to Service tax and hence prima facie the applicants cannot be held to be guilty of suppression so as to invoke the extended period of limitation after 2004. The amount of Service tax prior to December 2004 is to be about ₹ 71 lakhs and taking all other aspects into consideration, we direct the applicants to deposit a sum of ₹ 30 lakhs (Rupees Thirty lakhs only) towards Service tax within a period of eight weeks from today and on such deposit, the requirement of pre-deposit of the balance amount of Service tax and penalties shall stand waived and recovery thereof stayed pending the appeal. Failure to comply with this direction shall result in vacation of stay and dismissal of appeal without prior notice. 5. Compliance to be reported on 28-8-2007.
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2007 (6) TMI 568 - GUJARAT HIGH COURT
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... ... ..... usly would fall in the class where the refusal of bail can be equated with denial of legitimate freedom of personal liberty even in absence of presumption as to innocence. 6. Today, the Court has admitted the Appeal. Amount of fine has been paid by the applicant. Applicant was on bail pending the trial. Considering the totality emerging from the record, nature of offence and the fact that one of the accused has been acquitted by the learned trial Court, the present application deserves to be allowed and is accordingly allowed. Pending the hearing and final disposal of the main criminal appeal, the substantive sentence imposed by the learned trial Court is placed under suspension and the applicant-accused is hereby ordered to be enlarged on bail on applicant furnishing solvent surety of ₹ 10,000/- (Rupees Ten Thousand Only) with personal bond of the like amount on usual terms and conditions. Bail before the lower Court. Rule is made absolute. Direct Service is permitted.
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2007 (6) TMI 567 - SUPREME COURT
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... ... ..... tine matters should not be entrusted to the CBI as the investigating agencies of various States can effectively investigate such matters. Of course, where it is shown that the investigating agency is not doing proper investigation and/or that there is reason to believe that there is laxity in the investigation, a direction may be given to the CBI to investigate the matter in appropriate cases. This case is not one where any complexity was involved. It was a routine case of theft of Muddamal property. The learned Sessions Judge, therefore, rightly appears to have set aside the orders passed by the learned Chief Judicial Magistrate. The High Court had no basis to doubt the bona fides of the CBI in moving the application before it under Section 397 Cr.P.C. There was no bar for the High Court to entertain the said petition. The criticism levelled against the CBI and its officers and cost imposed do not have any legal sanction. They are accordingly set-aside. 6. Appeal is allowed.
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2007 (6) TMI 566 - BOMBAY HIGH COURT
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... ... ..... red by the appellant-Mill shall be without prejudice to their rights; and to those workers only; who shall exercise their option to unconditionally accept it within 45 days from the date of pronouncement of this judgment and order. The appellant-Mill shall be liable to make payment of compensation to workers within 45 days from the date of receipt of their options failing which it shall carry interest thereon @ 12% per annum till repayment in full and final. The respondent-Union shall communicate the operative part of this order to all its members in vernacular so as to enable them to exercise their option. The appellant-Mill shall be liable to pay closure compensation in terms of Section 25-O of the I.D.Act to those workers who would not exercise their option to accept the offer of the appellant-Mill. Appeal No. 441/2005 filed by the respondent- Union is dismissed. In the circumstances, no order as to costs. All the concerned to act on an authenticated copy of this judgment.
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2007 (6) TMI 565 - SUPREME COURT
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... ... ..... vacant and adequate number of candidates are cleared for admission in the institutions. However, the two retired judges who were nominated as Chairman of the two committees by the High Court shall function as the Chairman unless anyone of them declines to function as the Chairman. In that event the learned Chief Justice of the High Court shall nominate another retired judge at the request of the State Government. The application is accordingly disposed of.
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2007 (6) TMI 564 - KERALA HIGH COURT
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... ... ..... side in the convent provided to them and since they are engaged only in religious practice and activities, building used as residential accommodation provided by the nuns also should be treated as use for religious purpose. Therefore, the convent building provided for accommodation to the nuns will qualify for exemption under the head religious purpose mentioned in Section 3(I)(b) of the Building Tax Act. In the circumstances, I allow the writ petition by cancelling the impugned order of the Government demanding building tax for the convent building.
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2007 (6) TMI 563 - KERALA HIGH COURT
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... ... ..... d persons cannot be rejected by the respondents without giving them sufficient opportunity of hearing. If the same is done, the same would be in violation of the principles of natural justice. This aspect of the matter should have been noticed by the learned Single Judge before rejecting a reasonable request made by the petitioner. In that view of the matter, we cannot sustain the order passed by the learned Single Judge. Therefore, the following Order (i) The appeal is allowed. (ii) The judgment passed by the learned Single Judge in W.P.(C). No.6679 of 2007 dated 28.02.2007 is set aside. (iii) Further, a direction is issued to the first appellate authority to restore appeal No.FC3/9019/03 to its file and pass appropriate orders after affording a reasonable opportunity of hearing to the appellant. (iv) While doing so, the appellate authority shall not be influenced by any one of the observations made by the learned Single Judge in the course of the order. Ordered accordingly.
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2007 (6) TMI 562 - KERALA HIGH COURT
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... ... ..... re in a revision filed under Section 41 of the Act, the Tribunal must have either erroneously decided the question of law or failed to decide the question of law. 10. In the present case, the above ingredient is not present before us. The Tribunal, while allowing the appeal filed by the assessee, has only reduced the addition made by the assessing authority to one and half times of the suppression detected by the Intelligence Wing of the Department and has directed the assessing authority to quantify the tax liability. The decision that is rendered by the Tribunal is purely a question of fact and cannot be interfered with by us in a revision filed under Section 41 of the Act. Therefore, without reference to the respondent, the revision requires to be rejected and it is rejected. 11. In view of the order passed in the revision, the relief sought in I.A. No. 1531 of 2007 need not be considered by this Court. Accordingly, the said application is also rejected. Order accordingly.
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2007 (6) TMI 561 - COMPANY LAW BOARD
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... ... ..... und for invoking provisions of Section 397, since illegal acts may not be oppressive and even legal acts can be oppressive. As held in Needle Industries (India) Ltd. v. Needle Industries Newey (India) Holding Ltd. (1981) 51 Comp. Cas. 743 (SC), what must be established is that under Section 397 petition whether the illegal act is also unjustified and, therefore, an act of oppression. Further, it is settled law that "the normal test to examine whether the majority shareholders, by strength of their shareholding, do things that are unfairly prejudicial, wrong, burdensome and harsh, and there is an element of lack of probity or fair dealing, etc., in relation to the interest of the minority shareholders". The petitioner has not been able to establish any of the above grounds. 19. In view of the foregoing, I find no justification to allow the petition. All interim orders stand vacated. All CAs stand disposed of. The petition is hereby dismissed with no order as to cost.
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2007 (6) TMI 560 - CESTAT, NEW DELHI
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... ... ..... cess of the duty assessed) in any manner as representing duty of excise from the buyer of such goods. In the instant case, we find that only a composite price under the administered pricing mechanism has been charged from the buyers under relevant invoices. We do not find any amount has been charged representing the same as duty of excise. Therefore, one of the main ingredient to attract Section 11D is lacking in this case. 3. In view of above, since the depot of the HPCL has only recovered from the buyer the amount fixed under the administered pricing mechanism without collecting any amount representing the same as duty of excise, we are of the view that Section 11D is not attracted in this case. As such, we set aside the impugned order and allow the appeal. 5. The issue remains covered in favour of the assessee by the aforesaid order. Following that order, these appeals are allowed with consequential relief, if any, to the appellant. (Dictated and pronounced in open court)
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