Court : Delhi
Decided on : Jan-06-2012
..... in the rural areas. therefore if the increase in market value in urban/semi-urban areas is about 10% to 15% per annum, the corresponding increases in rural areas would at best be only around half of it, that is about 5% to 7.5% per annum. this rule ..... with reference to the price which the plots could have fetched if sold on the date of the publication of the preliminary notification under section 4(1) of the act. further, where no evidence of price fetched by the sales of the plots in layouts of building plots in the neighborhood of ..... of the dictum of the apex court in haryana state industrial development corporation (hsidc) (supra), regarding computation of compensation for the acquired lands by adopting comparative sales methods. what was said by the apex court in hsidc (supra) is as under:- "when different categories of lands (or lands with different ..... lands in previous years (as evidenced by sale transactions or acquisition), where there is no evidence of any contemporaneous sale transactions or acquisitions of comparable lands in the neighbourhood. the said method is reasonably safe where the relied-on-sale transactions/acquisitions precedes the subject acquisition by only a few ..... of the area are relevant to determine the market value of the acquired lands and infact the sale instances relied upon by the appellants are comparable and ought to have been relied upon by the reference court to assess the correct market value of the acquired lands. thus, enhancement of compensation .....Tag this Judgment!
Court : Central Administrative Tribunal CAT Delhi
Decided on : Mar-01-2012
..... however, approval of government of india need not be sought in regard to adoption of scales or pay and allowances identical to those adopted for corresponding posts as per the central govt. orders issued from time to time. since there was no need for approval of government of india in regard ..... high court of judicature : andhra pradesh at hyderabad in writ petition no. 14046/1993 decided on 06.01.2003 in which the denial of corresponding scale of rs.1640-2900/- to the stenographer gr.ii of nwda was held to be unjustified. 4.4 it may be stated here that ..... and substantially different. the other post may not require any higher qualification, seniority or other like factors granting parity in pay scales depends upon the comparative evaluation of job and equation of posts. the person claiming parity, must plead necessary averments and prove that all things are equal between the concerned ..... 01.01.1996. he further submits that the employees of cwc in the grade of office superintendent are eligible for promotion to the rank of section officer, under secretary, etc. as is available to members of central secretariat ministerial cadre. 4.3 learned counsel for the applicants further submits that ..... examined afresh in depth in consultation with the ministry of finance (mof). there is no dispute that nwda is a society registered under society registration act, whereas cwc is an attached office of the central government. therefore, the status of employees working in nwda and cwc is quite different. 6. .....Tag this Judgment!
Court : Delhi
Decided on : Mar-30-2012
..... or services provided by the activity; business records means all records of business information and other date (wherever situated) n and all books, files, registers, documents, literature, correspondence and other records of the activity transferor owned or used or intended for use in connection with the activity at the completion date, in each case whether in writing or ..... carrying on the transmission and distribution business by the assessee, which was hitherto being carried out by the transferor, without any interruption. the aforesaid intangible assets are, therefore, comparable to a license to carry out the existing transmission and distribution business of the transferor. in the absence of the aforesaid intangible assets, the assessee would have had to ..... built by a person / company / business concern over a period of time. regard being had to the wider expansion of the definition after the amendment of section 32 by the finance act (2) 1998 and the auditor's report and the explanation offered before the assessing officer, we are of the considered opinion that the tribunal is justified in ..... it has been historically explained as growing and crystallizing traditions in the business. it has been described in terms of a magnet as the "attracting force:. in terms of comparative dynamics, goodwill has been described as the "differential return of profit". philosophically it has been held to be intangible. though immaterial, it is materially valued. physically and psychologically, .....Tag this Judgment!
Court : Delhi
Decided on : Feb-17-2012
..... on it which is not within the domain of the court to do so. b) secondly, if one compares the section carefully u/s 30(3) of the trade marks act and section 12 of the uk trade marks act, 1994, one can realize that the section which exists in uk states that the registered trademark is not infringed by use of trademark in relation to ..... rendering the words in the statute as dead letters or inoperative. 70. given the analysis above on the basis of plain and contextual reading of section 30 (3), the matter can also be looked into by comparing the similar provision existing under the law of trade marks in uk so as to gauge what can be interpretation of the provision in that ..... to explain what reasons induced the mover to introduce the bill in the house and what objects he sought to achieve. but those objects and reasons may or may not correspond to the objective which the majority of members had in view when they passed it into law. the bill may have undergone radical changes during its passage through the house ..... the parties when statutory provisions clearly provided otherwise. it was observed by constitution bench of this court sanjeev coke manufacturing co v. bharat coking coal ltd (1983 (1) scc 147) that courts are not to act on the basis of concession but with reference to the applicable provisions. the view has been reiterated in (1988 (6) scc 538) and central council for .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Mar-16-2012
..... of the appellants, which were in the nature of delivery challans of supari and delivery challans of kattha. when these documents were compared with corresponding accounted for documents namely delivery challans of supara and kattha, it was found that the corresponding accounted for documents were different than the one recovered. he also referred to the cross examination of shri rajesh sharma wherein he ..... to the effect that the sourced documents were being prepared by them under the instructions of shri anil srivastava. ld. advocate draws our attention to the provisions of section 36a of central excise act and submits that the documents supplied by the informer have no legal validity and cannot be used against the assessee. he has raised the grounds :- - that presumption of ..... on the sourced documents without any corroboration is not in accordance with the principles of evidence enunciated by the courts in various decisions. he has also placed on record a chart showing break up of various quantities of receipt of the raw materials as annexed in the scn and submits that the period in all of them are different and do ..... tribunal in the case of buta steels p.ltd. reported in 2004(167)elt536; devidas garg reported in 2010(257)elt289 and in the case of d.bhuramal reported in 1983(13)elt1546(sc) in support of his contention that revenue is not expected to proof its case with 100% mathematical calculation and preponderance and probabilities should be adopted as criteria .....Tag this Judgment!
Court : Central Administrative Tribunal CAT Principal Bench New Delhi
Decided on : Oct-31-2012
..... reasonable number. such reduction in the number of pay scales has to be achieved by resorting to broadbanding of posts by placing different posts having comparable job charts in a common scale. substantial reduction in the number of pay scales must inevitably lead to clubbing of posts and grades which were earlier different ..... finance. regarding (iii) and (iv) above, upgradation may be done by the ministries concerned in consultation with their integrated finance. section ii ( in rupees) sl.no. post present scale revised pay scale corresponding pay band and grade pay pay grade band pay para no. of the report 1. 2. 3. 4. 5. 6 ..... to implement the same. as noted earlier, in the present case the high court has not even made any attempt to compare the nature of duties and responsibilities of the two sections of employees, one in the state secretariat and the other in the central secretariat. it has also ignored the basic ..... see in this connection the observations of the constitution bench of this court in the case of d. s. nakara v. union of india, ( 1983) 2 scr-165: air 1983 sc 130). see also p. k. ramachandra iyer v. union of india, (1984) 2 scr 200: (air 1984 sc 541), where this court ..... proper reasons and without being conscious of the fact that fixation of pay is not their function. it is the function of the government which normally acts on the recommendations of a pay commission. change of pay scale of a category has a cascading effect. several other categories similarly situated, as .....Tag this Judgment!