Court : Supreme Court of India
Decided on : May-08-2000
Reported in : JT2000(6)SC361; 2000(4)SCALE655; (2000)4SCC594; 119STC61(SC)
..... goods which have already entered within the entry tax area. it is further contended that under the scheme of the entry tax act when the specified goods, not produced within calcutta metropolitan area, are found stored within the said area but without proof of payment of the entry tax or acquisition of the ..... rules as may be made by the state government in this behalf, no tax shall be levied and collected under this act on the entry of any specified goods into the calcutta metropolitan area if such goods are brought into that area -(a) as personal luggage by a passenger and the value or ..... and that the respondent cannot be called upon to prove that he did not bring the goods from outside into calcutta metropolitan area. there is no provision in the entry tax act placing the burden of proof on the possessor of specified goods to show that he has not brought the goods from ..... 6. (1) save as otherwise provided in this chapter, there shall be levied and collected, for the purposes of this act, a tax on the entry of every specified goods into the calcutta metropolitan area (for consumption, use or sale therein) from any place outside that area, at such rate, not exceeding the ..... meant to check tax evasion. it deals with a situation where any specified goods have been brought within the calcutta metropolitan area without the payment of any tax leviable thereon under the entry tax act. in such a case, which is treated an aggravated violation of the provisions, the prescribed authority has to .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-01-2000
Reported in : AIR2000SC870; 2000CriLJ1401; JT2000(1)SC518; 2000(1)MPHT558; 2000(1)SCALE396; (2000)5SCC88; 1SCR579
..... crime registered in 1992 was to the effect:in exercise of powers conferred by the provisions on me, under section 17 of the prevention of corruption act, 1988, i p.k. runwal. superintendent of police, special police establishment, division 1 lokayukt karyalaya, gwalior division gwalior (m.p.) authorised shri d.s. rana insp-(spe) lak-gwl (m.p.) to investigate ..... an inspector in the case of delhi special police establishment, an assistant commissioner of police in the metropolitan areas of bombay, calcutta, madras and ahmedabad and any other metropolitan area notified as such any dy. superintendent of police or a police officer of the equivalent rank shall investigate an offence punishable under the act without prior order of the metropolitan magistrate or ..... deals with investigation into cases under the act and provides:17. persons authorised to investigate-notwithstanding anything contained in the crpc, 1973 (2 of 1974), no police officer below the rank.-(a) in the case of the delhi special police establishment, of an inspector of police; (b) in the metropolitan area of bombay, calcutta, madras and ahmedabad and in any other ..... metropolitan area notified as such under sub-section (1) of section 8 of the crpc, 1973 (2 of 1974), of an assistant commissioner of police.(c) elsewhere, of a deputy superintendent of police or a police officer of equivalent rank.shall investigate any offence punishable under this act without the order .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-13-2000
Reported in : (2000)3CALLT172(HC),2000(2)CHN68,106CompCas492(Cal)
..... complainant/opposite party filed a complaint on 15.4.92 against the revision petitioner under section 138 of the negotiable instruments act, 1881 before the learned chief metropolitan magistrate, calcutta, (liter alia, alleging that the accused/petitioner in discharge of his existing liability issued an a/c payee cheque being cheque no. 021573 dated 31.1.92 of rs. 10, ..... b. panlgrahl, j.1. an order of conviction and sentenced passed under section 138 of the negotiable instruments act by the learned metropolitan magistrate, 11th court also the learned judge. 5th bench, city civil & sessions court, calcutta has been assailed in this revlslonal application.2. the accused/petitioner is undlsputedly the proprietor of d.k. international having its registered office at 2b, ..... has been further submitted that the petitioner had no notice under section 138 of the said act. therefore, the petitioner is not liable to pay ..... (hereinafter referred to as 'he said act) being case no. c-586/92. process was issued against the petitioner, which in course of time was transferred to the court of 11th metropolitan magistrate, calcutta for its disposal.3. the accused/petitioner has, however, denied his liability to pay the amount of rs. 10.00.000/- to the complainant/opposite party. it .....Tag this Judgment!
Court : Karnataka
Decided on : Feb-14-2000
Reported in : AIR2000Kant278; ILR2000KAR1594; 2000(4)KarLJ226
..... correctness of the contention urged for the petitioner, i must refer to the relevant provisions of the karnataka agricultural produce marketing (regulation) act, 1966 (the 'kapmr act'). under that act, the taluk of shorapur has been declared to be the market area. the territorial jurisdiction of the petitioner panchayat inevitably falls within the ..... area for the marketing of any notified agricultural produce. he also states that after the amendment of the proviso to section 8 of the kapmr act, by act 17 of 1980, the village panchayat has no right to levy market fee on the sale price of cattle, sheeps and goats which were ..... earlier. according to him, the right to establish a market and a right to collect fee has been taken away in terms of the amendment act 17 of 1980. he states that in an identical circumstances, this court in village panchayat, naganoor v agricultural produce market committee, shorapur and others ..... the consent of the parties.5. sri viswanath, counsel appearing for the petitioner panchayat invites my attention to various sections of the panchayat raj act and contends that the petitioner panchayat has a right to collect the market fee. he also sates that there is no violation of any of ..... is that the petitioner has right to collect the market fee and such right is not taken away under the provisions of the agricultural produce market act.3. on the other hand, the learned standing counsel for respondent 2, mr. b.c. sridharan states that the question involved in this .....Tag this Judgment!
Court : Sales Tax Tribunal STT West Bengal
Decided on : Aug-03-2000
Reported in : (2001)124STC645Tribunal
..... the assistant commissioner or commercial tax officer within whose jurisdiction his residence is situated, (b) if he is a dealer not registered under the act and his place of business is at any place outside calcutta, to the appropriate assessing authority within whose jurisdiction his place of business is situated, or (c) if he is a person, or a dealer who is ..... not registered under the act, and his residence or place of business, as the case may be, is in calcutta, to such assistant commissioner or commercial tax officer as the commissioner may authorise".7. of the three sub-clauses (a), (b) and (c ..... agent of the applicant. there is no dispute that this consignment was imported into india through the sales tax check-post at calcutta port by the applicant. both the applicant and the respondents agree that section 68 of the 1994 act applies to this case. at the check-post the clearing agent of the applicant had filed a declaration in accordance with ..... and the consequent imposition of penalty by respondent no. 1, assistant commissioner, commercial taxes, central section, calcutta, under sections 70 and 71 of the west bengal sales tax act, 1994 (in short "the 1994 act").2. the applicant is a company within the meaning of the companies act, 1956 and carries on business of manufacturing batteries for the department of tele-communications. the applicant .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-31-2000
Reported in : (2000)3CALLT303(HC)
..... in not vacating the premises in response to the plaintiffs notice of termination of the tenancy. therefore, the question of service of any notice under section 586 of the calcutta municipal corporation act as also under section 80, cpc upon corporation before institution of the suit by the plaintiff cannot arise. it has been, however, contended by mr. bihani that the holding ..... mr. bihani, the learned advocate for the appellant, has urged before us that the learned trial judge fell into error by holding that no notice either under section 586 calcutta municipal act or under section 80 of the civil procedure code need be served in this suit and the suit did not suffer due to the plaintiffs' omission in this respect according to him ..... the defendant is that the suit was bad due to non service of notices under section 80 of the code of civil procedure and under section 586 of the calcutta municipal corporation act and also the notice of ejectment was vague and insufficient.4. the learned trial judge framed the following issues for trial of the suit:'1. is the suit maintainable ..... suit premises by the appellant or of the filing of an ejectment suit against it by the respondents has nothing to do with any act done or purporting to be done under any provision of the calcutta municipal act. so far as the question of applicability of section 80 cpc is concerned, his contention is that, in the first place, the defendant-appellant .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Feb-07-2000
Reported in : 2000(2)ALD387; 2000(2)ALT465
..... exercise in respect of all stage carriages and contract carriages on the notified routes under section 68-d(3) of the motor vehicles act, 1939 that could be exercised by a police officer under section 129-a of the act. the supreme court quashed the said notification holding that the employees of the state road transport corporation are not employees of the government ..... revenue and therefore it was necessary to empower the officers of the corporation to exercise the powers under section 129-a of the act. we do not find it as satisfactory ground to uphold the impugned notification. the police officers and the officers of the motor vehicles department are expected to discharge their duties properly and diligently and if they discharge ..... them, there should be no difficulty in plugging any kind of unauthorised running of stage carriages or contract carriages on the notified routes. we have to impress upon the police officers and the officers of the motor vehicles department of the state of rajasthan not to allow the confidence vested in them to be eroded. we hope and trust that ..... composition without setting in motion the other provisions of law relating to prosecution, cancellation or suspension of the penults, et cetera, impairs effective implementation of the provisions of the act and thereby places premium on lawlessness. this situation deserves to be depreciated.'there is no dispute about the contention raised by the corporation that the respondent transport authorities are required .....Tag this Judgment!
Court : Patna
Decided on : Jul-19-2000
..... can issue process under section 204, cr.p.c. after recording the statement of complainant and his witnesses if the final report, is submitted by the police after investigation.11. it is true that after submission of final report the magistrate can issue process under section 204, cr.p.c. after recording ..... by the counsel for the petitioners are quite distinguishable. in the case of 1994 (2) east cr. cases, 502, it was found that the police submitted final report after investigation when a protest petition was filed in the court below and the court below rejected protest-cum-complaint petition and accepted the ..... settled that the magistrate can take cognizance even on the basis of evidence collected by the investigating officer under section 161, cr.p.c. though the police submitted final report showing mistake of fact. moreover, there is eye-witness also in the instant case about the occurrence. the facts of the cases relied ..... in sections 200 and 202, cr.p.c. for taking cognizance of a case under section 190(1)(a), though it is open to him to act under section 200 or section 202, cr.p.c.9. in the instant case, it is true that a protest petition was filed by the ..... to be the eye-witness of the occurrence and she narrated the incident specifically and there is a specific allegation against the petitioners for committing overt act. it is also not clear from the impugned order that the learned magistrate took cognizance after perusing the written report of the informant and case diary .....Tag this Judgment!
Court : Mumbai
Decided on : Nov-15-2000
Reported in : 2001BomCR(Cri)470; (2001)1BOMLR205; 2001CriLJ456; 2001(3)MhLj208
..... was a prima facie case for proceeding against the petitioner and others under the provisions of m.c.o.c. act and therefore, a prior approval was sought from the additional police commissioner. the additional police commissioner granted approval in exercise of powers conferred upon him under section 23(1)(a) of the m.c.o ..... dated 29th may, 2000 of the acp, matunga division, mumbai, dated 9th june. 2000, the commissioner of police in exercise of powers conferred upon him under section 3(2) of the m.c.o.c. act on 9th june, 2000 accorded sanction for prosecution of the petitioner for the offence punishable under section 3(1)( ..... approval under sub-section 10 is not an approval to the earlier order but is an approval to the interception made by the police officers in circumstances provided in section 14(10) of the act, the approval to be granted if an application therefor is made under section 14(1) and (2) of the ..... act by the police officer to the competent authority.(f) an approval could be granted to a lawful interception and by according an approval, an illegal ..... 68 of 1999 issued by respondent no. 3 under section 5(2) of the indian telegraph act, the information from respondent nos. 1 and 2 on mobile no. 9821164606 to liyakatali shaikh was permitted to be intercepted and connected to police mobile no. 9821106076. in the meantime, the government of maharashtra promulgated the maharashtra control of .....Tag this Judgment!
Court : Supreme Court of India
Decided on : May-09-2000
Reported in : AIR2000SC2436; JT2000(7)SC177; 2000(5)SCALE13; (2000)6SCC12; Supp1SCR120; 119STC182(SC)
..... of right to use the equipment (deemed sale) was complete on execution of the master lease and that the deemed sale occasioned the movements of the goods from calcutta to hyderabad and it being an inter-state transaction was not liable to be taxed within the state of andhra pradesh. here two points arise: (i) ..... hereunder:----------------------------------------------------------------------------------------------------- maharashtra haryana act a. p. act u. p. act rajasthan act ----------------------------------------------------------------------------------------------------- act section 2(e) - amended sec- section 2 (h)- section 2 (38) section 2(10) note (4). a sale tion 5. e - (a). clause (ii ..... respective states so as to tax the transaction of deemed sale when more than one state is involved. the impugned provisions of the maharashtra act, haryana act, andhra pradesh act, uttar pradesh act and rajasthan act are not in hear verba, but they attempted to achieve the same result by differently worded legislations which are set out in the statement ..... territory of india : or(iii) in the course of inter-state trade or commerce.explanation: the provisions of chapter-ii of the central sales tax act. 1956 (central act 74 of 1956), shall apply, for the purpose of determining when a sale or purchase takes place in the course of inter-state trade or commerce .....Tag this Judgment!