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Judgment Search Results Home  Phrase:central excise act 1944 section 11aa  Page:8

Oct 05 1993

S.D. Raghunandan Singh Vs. State of Karnataka and Ors.

  • Decided on : 05-Oct-1993

Court : Supreme Court of India

Reported in : AIR1994SC1693; (1995)ILLJ528SC; 1994Supp(2)SCC526

..... state of bombay stood allocated to the state of mysore, now karnataka. the said clerks were treated as equivalent to second division clerks in the state of mysore by the central government. thereafter, with effect from 23rd november, 1957, additional 93 posts of first division clerks came to be created in addition to the existing 90 posts and 10 other posts ..... granted seniority to all the 73 direct recruits over the promotees on the plea that under the provisions of the karnataka state civil services (regulations of promotion, pay and pension) act, 1973, retrospective promotion was impermissible. the tribunal intervened with this order of the government in the 3 applications filed before it challenging the said review especially on the ground that ..... item 1 above.3. on the basis of the seniority list prepared under 2 above the promotions made after 1-11-1956 shall be reviewed under the ppp act and the service examination act of 1976, and appropriate eligibility dates shall be assigned and on the basis of such review such seniority lists of all relevant cadres shall be prepared and all ..... . according to this review, all the 73 direct recruits were placed above the promotees on the plea that under the karnataka state civil services (regulations of promotion, pay and pension) act, 1973, which had come into force before the division bench disposed of the appeal, no retrospective promotion could be granted. this review was the subject-matter of challenge in 3 .....

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Feb 03 1999

Commissioner of Income Tax, Jodhpur Vs. Hindustan Zinc Ltd., Udaipur

  • Decided on : 03-Feb-1999

Court : Supreme Court of India

Reported in : AIR2000SC3625; (2000)163CTR(SC)273; [2000]243ITR867(SC); (1999)9SCC270

..... judgment of this court in 'camby electric supply industrial co. ltd. v. commissioner of income-tax, gujarat-ii : [1978]113itr84(sc) subsequently the assessee filed an application under section 256(2) of the act relying upon the judgment of this court in rajapalayam mills ltd. v. commissioner of income-tax : [1978]115itr777(sc) and contended that the earlier decision of the tribunal ..... (2) of the i.t. act, 1961?(2) without prejudice to the above whether the tribunal was justified in holding that there was really a mistake apparent from record in the original order ..... order1. the high court has rejected the application filed by the appellant under section 256(2) of the income-tax act whereby directions were sought from the high court for getting a statement of case from the tribunal on the following two questions:(1) whether on the facts and in the ..... circumstances of the case, the tribunal was legally justified in considering the miscellaneous application of the assessee and rectifying the original order beyond the time limit prescribed under section 264 .....

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Mar 02 1998

Ashgar Khan Vs. Union of India (UOI) and Ors.

  • Decided on : 02-Mar-1998

Court : Supreme Court of India

Reported in : AIR1999SC1561; JT1998(6)SC415; (1999)ILLJ1117SC; (1998)5SCC639

order1. delay condoned.2. special leave granted.3. we have heard [he learned counsel for the parties. this appeal is directed against the judgment of the jodhpur bench of the rajasthan high court dated 22-5-1996 whereby the division bench of the high court has dismissed the special appeal filed by the appellant against the judgment of the learned single judge on the writ petition filed by him. the only question which arises for consideration in the writ petition of the appellant was with regard to his date of birth. the case of the appellant was that his date of birth as recorded in the service record was 30-11-1932 but he was being retired from the service on the basis that his date of birth was 1-7-1926. the learned single judge by his order dated 8-9-1994 dismissed the writ petition on the view that even on the basis of 30-11-1932, the date of birth claimed by the appellant, he would have retired on 30-11-1990 and since that date has already passed the writ petition had been rendered infructuous. the said view of the learned single judge has been affirmed by the division bench in special appeal.4. in our opinion, the fact that during the pendency of the writ petition the appellant had attained the age of retirement on the basis that his date of birth is 30-11-1932, as claimed by him, would not mean that the writ petition which had been filed earlier had become infructuous. on account of the appellant having attained the age of retirement he could not have been granted the .....

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Dec 17 2004

Bhanu Kumar Jain Vs. Archana Kumar and Anr.

  • Decided on : 17-Dec-2004

Court : Supreme Court of India

Reported in : AIR2005SC626; 2005(5)ALLMR(SC)257; 2005(1)ARC653; 2005(1)AWC609(SC); 2005(3)BomCR245; (SCSuppl)2005(2)CHN61; 2005(1)CTC368; [2005(2)JCR114(SC)]; JT2005(1)SC220; 2005(1)KLT4

..... a sufficient case for non-appearance of the defendant before it, it would be open to him to argue in the first appeal filed by him against section 96(2) of the code on the merit of the suit so as to enable him to contend that the materials brought on record by the plaintiffs ..... despite the fact that an application under order 9, rule 13 of the code was dismissed. 24. an appeal against an ex-parte decree in terms of section 96(2) of the code could be filed on the following grounds:(i) the materials on record brought on record in the ex-parte proceedings in the ..... the materials on record, mr. ranjit kumar would urge, the plaintiff fails to prove his case, the judgment would be subject to an appeal in terms of section 96(2) of the code which confers an unrestricted statutory right upon a party to a suit. 14. the learned counsel would further contend that the appellant ..... behalf of the respondents, on the other hand, would contend that the respondents were entitled to maintain an appeal against the ex-parte decree in terms of section 96(2) of the code. the learned counsel would argue that the high court in its impugned judgment having arrived at a conclusion that the suit was ..... the explanation i appended to said provision does not suggest that the converse is also true.27. in an appeal filed in terms of section 96 of the code having regard to section 105 thereof, it is also permissible for an appellant to raise a contention as regard correctness or otherwise of an interlocutory order passed in .....

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Jan 29 1996

Commissioner of Income Tax, Central-I, Bombay Vs. Empire Estate, Bomba ...

  • Decided on : 29-Jan-1996

Court : Supreme Court of India

Reported in : 1996(1)SCALE572; (1996)2SCC345; [1996]1SCR1004

..... a partner dies and the partnership deed provides that death shall not result in the dissolution of the partnership. such provision is lawful because section 42 of the partnership act contemplates it. if there is no such provision and a partner dies, the partnership stands dissolved. the partnership does not then survive upon ..... of any of its partners.mrs. ellen modi having died on 12th january, 1974, the assessee's case is not affected by the proviso.7. section 42 of the indian partnership act, 1932, so far as it is relevant, reads:42. subject to contract between the partners a firm is dissolved -- (a) ...(b) ...( ..... other for the period from 13.1.1974 to 30.6.1974, as the assessee's case did not fall within the provisions of section 187(2) of the income tax act, 1961.2. the relevant assessment year is a.y. 1975-76. the relevant accounting year ended on 30th june, 1974.3. ..... .1. there being a conflict in the decisions of the high courts, the income tax appellate tribunal has referred to this court, under section 257 of the income tax act, 1961, the following question:whether on the facts and in the circumstances of the case and in law, the tribunal was justified in holding ..... . ellen modi on 12th january, 1974 and that, therefore, this was a case of succession contemplated by section 188 of the act and not a case of reconstitution of the partnership within the meaning of section 187. the income tax officer rejected the contention. the appeal to the commissioner of income-tax (appeals) failed .....

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Sep 01 1998

Commissioner of Sales Tax Madhya Pradesh, Indore Vs. Ganesh Trading Co ...

  • Decided on : 01-Sep-1998

Court : Supreme Court of India

Reported in : (1999)9SCC158; [1999]113STC296(SC)

order1. delay condoned.leave granted.the question which the high court was required to consider reads thus:whether, under the facts and circumstances of the case, the board of revenue was justified in holding that soyabean is covered under the terms and is included in entry no. 1 of part v of schedule ii to the act and is liable to ax at the rate of 3 per cent specially when it is covered under clause (iv) of entry no. (vi) of section 14 of the central sales tax act ?2. the high court answered the question in the affirmative and in favour of the assessee. the state is in appeal by special leave.3. it is clear from a reading of the question as also the order of the board of revenue that the article to be taxed was soyabean and not soyabean husk. the decision of the board of revenue and the high court in the case of general foods private limited relating to soyabean husk could not have been applied to this matter. soya beans are oil-seeds and are specifically covered by entry 4, part iv of schedule ii to the m.p. general sales tax act and must be taxed accordingly. the answer to question is, therefore, answered in the negative and in favour of the revenue.4. order on the appeal accordingly. no order as to costs.

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Dec 12 1995

Malikarjunappa Shivmurthappa since Deceased by his heirs Vs. State of ...

  • Decided on : 12-Dec-1995

Court : Supreme Court of India

Reported in : JT1995(9)SC341; 1995(7)SCALE325; (1996)2SCC36; [1995]Supp6SCR616

..... truck. it found that the police officer was competent in law to take possession of the vehicle for the purpose of enforcing the liability to pay tax under motor vehicles act. it concurred with contributory negligence on the part of the appellant. thus this appeal by special leave against the judgment and decree of the high court of bombay in appeal ..... order1. it is not in dispute that the truck of the appellant was seized for non-payment of the tax under motor vehicles act and he has still not discharged the liability. the only question is whether the state is vicariously liable for damages for seizure of the vehicle. the trial court though found .....

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Mar 18 1999

Commissioner of Income Tax, Jabalpur Vs. Keshri Metal Pvt. Ltd., Raipu ...

  • Decided on : 18-Mar-1999

Court : Supreme Court of India

Reported in : AIR1999SC3801; [1999]237ITR165(SC); JT1999(3)SC45; (1999)9SCC165

..... extent, the high court was in error. but it was not in error in coming to the conclusion that there was no occasion for rectification. under the provisions of section 154 there has to be a mistake apparent from the record. in other words, a look at the record must show there has been an error, and that error ..... and he made the rectification after giving to the assessee the opportunity of being heard.3. in appeal, the commissioner of income-tax (appeals) cancelled the order under section 154. he noted that the mistake to be rectified had to be apparent from the record; it had to be an obvious mistake and not something on which there ..... section 154 of the income-tax act, 1961 because the assessing officer found that depreciation under the companies act had been allowed at rs. 11,53,374/- whereas it was actually allowable at rs. 11,38,057/-. he also found ..... tribunal was justified in upholding the finding of the learned c.i.t. (a) who cancelled the order of the assessing officer passed on 18-6-1991 under section 154 of the income-tax act, 1961?2. the revenue is in appeal. the order of assessment was made on 30th march, 1990. it was then rectified under ..... able to satisfy us that it shows any apparent error upon the record. reference to document outside the record and the law impermissible when applying the provision of section 154.7. the appeal is dismissed. no order as to costs. .....

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Dec 18 2003

State of Maharashtra Vs. Gajanan and Anr.

  • Decided on : 18-Dec-2003

Court : Supreme Court of India

Reported in : 2004(1)ALD(Cri)464; 2004CriLJ919; [2004(3)JCR227(SC)]; JT2003(10)SC164; 2003(10)SCALE1009; (2003)12SCC432; 2004(1)LC743(SC)

..... while entertaining a criminal appeal against an order of conviction recorded by the special court against the respondents herein for an offence under section 7 of the prevention of corruption act. (the act) not only stayed the sentence imposed by the trial court but also proceeded to stay the conviction which could facilitate the respondent ..... :'the legal position, therefore, is this: though the power to suspend an order of conviction, apart from the order of sentence, is not alien to section 389(1) of the code, its exercise should be limited to very exceptional cases. merely because the convicted person files an appeal in challenge of the conviction ..... this court has held that it is only in very exceptional cases that the court should exercise such power of stay in matters arising out of the act. the high court has in the impugned order nowhere pointed out what is the exceptional fact which in its opinion required it to stay the conviction. ..... the very appeal otiose unless such appeal could be heard soon after the filing of the appeal. but suspension of conviction of the offence under the pc act, dehors the sentence of imprisonment as a sequel thereto, is a different matter.' (emphasis supplied)5. in the said judgment of k.c. sareen (supra ..... the question as to what should be the position when a public servant is convicted of an offence under the pc act. no doubt when the appellate court admits the appeal filed in challenge of the conviction and sentence for the offence under the pc .....

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Jan 17 1995

State of Kerala and Anr. Vs. Betty W/o L.J. Mani and Anr.

  • Decided on : 17-Jan-1995

Court : Supreme Court of India

Reported in : 1995(1)SCALE353a; 1995Supp(2)SCC706; [1995]1SCR357

..... the statutory benefits would be given on the enhanced compensation and not otherwise,3. sri. g. vishvanath iyer, learned senior counsel for the claimants relied upon sub-section (3) of section 30 of the act and contended that since the amount was not paid before possession was taken, the claimants are entitled to the payment of interest under clause (a) of sub-s ..... of the land acquisition (amendment) bill, 1982, in the house of the people], and the amount of compensation for such acquisition had not been paid or deposited under section 31 of the principal act until such date, with effect on and from that date; 4. it would, therefore, clearly indicate that if possession of the land has been taken before 30th april ..... of the state, the high court by its judgment and decree dated january 14, 1988 applied the amendment act 68 of 1984 and granted that 'statutory benefits under section 23(1-a), 23(2) and 28 of the land acquisition act, 1894 as amended in act 68 of 1984. thus this appeal by special leave confining to the question of applicability of the statutory ..... order1. a notification under section 3 of the kerala land acquisition act, 1961, equivalent to section 4(1) of the central act was published on september 10, 1974. the possession of the land was taken on march 20, 1977, obviously after making the award. on reference, the subordinate judge enhanced the compensation .....

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