Court : Punjab and Haryana
Decided on : Jan-20-2006
Reported in : (2006)143PLR81a
..... the state election commission act, being later in time, section 208 of the panchayati raj act stands repealed by virtue of section 143(1) of the state election commission act, does not appear to be based upon sound legal principles. section 143(1) of the state election commission act provides that, 'the provisions of any state law corresponding to the provisions of this act, are hereby repealed ..... if he has been found guilty of any offence punishable under section 153a or section 171e or section 171f or section 376 or section 376a or section 376b or section 376c or section 376d or section 498a or section 505 of the indian penal code, 1860 or any offence punishable under chapter xiii of this act unless a period of six years has elapsed since the date ..... punjab panchayati raj act, is directly referable to part ix of the constitution and it has been ..... force or shade or meaning and thereafter to interpret the new act with analogous provision.24. having regard to these well known principles of construction of a statute and on a comparative examination of two sets of provisions contained in the 'panchayati raj act' and the 'state election commission act', it stands crystallized that the legislative scheme contained in the .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Jan-25-2006
Reported in : (2006)143PLR182
..... in medicine) from the bhabha atomic research centre (barc) held by him is more relevant than doctorate in nuclear physics. it is submitted that in all corresponding posts elsewhere, a diploma in radiological physics is insisted upon and that, even in the state of andhra pradesh, all other physicists working in the line ..... a doctorate in nuclear physics has been prescribed. there is nothing prima facie preposterous about this requirements. it is not for us to assess the comparative merits of such a doctorate and the barc diploma held by the petitioner and decide or direct what should be the qualifications to be prescribed for ..... the relevant material before it. in sitting in appeal over the selection so made and in setting it aside on the ground of the so called comparative merits of the candidates as assessed by the court, the high court went wrong and exceeded its jurisdiction.likewise in j. ranga swamy's case ..... relevant factors, the court should be very slow to interfere with such recommendations (see: university of mysore v. c.d. gonida rao). in a more comparable situation in state of bihar v. dr. asis kumar mukherjee. this court observed as under: (s.c.c. p. 611, para 21)shri jagdish ..... by public service commission, aided by experts in the field, within the framework of regulations framed by the medical council of india under section 33 of the indian medical council act, 1956, and approved by the government of india on june 5, 1971. when selection is made by the commission aided and .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jan-27-2006
Reported in : (2006)(106)ECC93
..... authority has given a detailed discussion on the same, which is based upon perusal of their records. for better appreciation we reproduce the relevant paragraphs: the appellants have submitted a comparative chart of the assessable value and the sale price charged to the customers, alongwith the relevant central excise and commercial invoices, in support of their contention that the incidence of the ..... /7/95 for the product termiseal 5 ltrs. the assessable value is shown as rs. 325.79 and on which the c.excise duty @ 10% is paid. however, in the corresponding commercial invoice no. ps/1198/95/96 dtd 7/7/95 only the value of rs. 325.79 per tin is charged and the amount c. excise duty of 10 .....Tag this Judgment!
Court : Chennai
Decided on : Feb-07-2006
Reported in : (2006)IIILLJ897Mad
..... regulations, as were applicable to them under the government of madras prior to the 1st july, 1957, until corresponding service rules and regulations are framed by the board, under sub-section (c) of section 79 of the electricity (supply) act, 1948 (central act liv of 1948).(2) the said staff who were in government service till 30.6.57 and who have opted ..... proceedings no. 445, transitory regulations were framed. these regulations were to be applicable to the staff of the government electricity department till corresponding rules and regulations are framed by the board under section 79(c) of the electricity supply act, 1958. the relevant regulations are extracted below:(1) the said staff shall continue to be governed by the same service rules and ..... the 1960 regulations were first operative, the state government had replaced the then existent civil service regulations with the tamil nadu pension rules and the tamil nadu pension rules, 1978. correspondingly, by the 1995 amendment, the expression 'civil service regulations' in regulation 9 was replaced by 'the tamil nadu pension rules' and 'the tamil nadu pension rules, 1978'. regulation 9 ..... tamil nadu administrative tribunal. if the chairman of the electricity board was of the opinion that on a total consideration of the financial capacity of the board and also the comparative scales of pension received by the board's pensioners and the government pensioners it was not necessary to adopt g.o. ms. nos. 272 and 273, then we cannot .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Feb-23-2006
Reported in : (2006)8SOT532(Mum.)
..... the assessee's case are quite identical with the facts of the case of m/s. mafatlal holdings ltd. the assessee has filed a comparative chart to demonstrate that the assessee's case is rather on better footing than the mafatlal holdings ltd. besides reiterating the submissions raised before the lower ..... it was either from the borrowed funds or from personal/own funds. if the assessee had made the investment from a common pool only a corresponding disallowance can be made not the entire interest. we, therefore, are of the view that this issue requires a fresh adjudication by the assessing ..... the buyer and the delivery and payment can be deferred. but, in the instant case, though physical delivery was not effected, but, the corresponding entries with regard to the consideration were passed in the books of the seller as well as of the buyer. with regard to the transfer ..... its various letters through which nature of transactions were explained to the assessing officer. copies of ledger accounts were also filed to establish that the corresponding entries on transfer of shares were made in the books of account of the assessee-company as well as of m/s. sumish associates. ..... they could have summoned the concerned bankers and other financial institution with whom the shares have been pledged by resorting to the provisions of section 131 of the act for producing such documents. the approach of the department in this connection appears to be quite casual. under the circumstances, the department .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Mar-02-2006
Reported in : 2006(2)ALT664
..... of the selection commenced.56. the rights of the successful candidates in the process of selection for appointment to any post under the state and the corresponding obligations of the state were considered by a constitution bench of the supreme court in shankarsan dash v. union of india : (1992)iillj18sc .7 ..... the candidates who appeared in the preliminary examination though they are not parties to these matters.16. pursuant to the said direction, the service commission corresponded with the state of a.p. and the state of a.p. on a consideration of the matter, issued order in g.o.ms.n ..... the best talent is to be preferred, where students from more than one university passing the qualifying examination have to compete some method other than comparing their marks should be devised to determine their comparativetalent.' the supreme court was examining the correctness of the said conclusion of the kerala high court ..... be taken bona fide for appropriate reasons. and if the vacancies or any of them are filled up, the state is bound to respect the comparative merit of the candidates, as reflected at the recruitment test, and no discrimination can be permitted....57. subsequently, the supreme court on another occasion ..... the cadre rules are statutory in nature, having been framed by the central government in exercise of powers under subsection (1) of section 3 of the all india services act, 1951. the language of sub-rule (2) of rule 4, as it stood prior to its amendment is rather peremptory in .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-03-2006
Reported in : (2006)2CALLT482(HC)
..... in the circular or that his appointment was for fixed tenure of 3 or 6 months as a stopgap arrangement. the appellant has also pointed out with reference to a comparative chart filed in the proceedings that teachers similarly situated and having the same qualifications are getting the pay scale of rs. 1,640-2,900. these teachers are apart from the ..... this case the classification of employee in the regularly recruited employees and casual employees for the purpose of paying less than the minimum pay payable to the employees in the corresponding regular cadre particularly in the lowest rung of the department where the pay scale are the lowest is not tenable.'61. mr. baneerjee relied on another decision reported in dhirendra ..... possessing m.phil degree or above the scale of pay would be rs. 550 - 1,470/-.16. in the above manner the respondents/writ petitioners were allowed graded scale with corresponding revision. the said graded scale was revised from time to time and ultimately, it was made at par with the ugc prescribed scale.17. through government order dated 21st september ..... each of the writ petitioners.76. we, therefore, allow the appeals, set aside the of order impugned in the above numbered appeals. we also allow the applications under section 5 of the limitation act filed in connection with m.a.t. no. 1474 of 2002. the other application pending in connection with m.a.t. no. 1474 of 2002 is being disposed .....Tag this Judgment!
Court : Guwahati
Decided on : Mar-10-2006
..... petitioner, shri shyamal bezbaruah and shri jadav ch. deka and respondent no. 7 was scrutinized. their acrs for the period 1998 to 2002 were placed for screening. as the gradings corresponding to the years involved have been already set out hereinabove, the same is not being repeated. it is, however, worth mentioning that the adverse remarks in the acr of the ..... with respondent no. 4 and two others, inter alia, ramani kalita and syamal bezbaruah was considered for promotion to the post of superintendent and the respondent no. 4 on a comparative assessment being found to be most suitable was recommended therefor. subsequent thereto, on a consideration of the relevant acrs, shri debendra nath goswami and shri kamala kanta barman (respondent no ..... that in the meetings held on 17.6.2002 and 17.6.2003, the uncommunicated adverse remarks in his acr for the year 2001 quoted hereinabove had been noticed and acted upon by the departmental promotion committees while discarding him as unsuitable, the fact remains that his representation against the same was eventually rejected resulting in retention thereof without any moderation ..... ) respectively. the records do not disclose, however, that the adverse remarks in the acr of the petitioner for the year 2001 had in the meantime been communicated to him though acted upon by the committee while adjudging him unsuitable for promotion. it has been admitted on behalf of the official respondents that the said adverse g remarks were communicated to the .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Mar-21-2006
Reported in : (2006)101ITD253(Delhi)
..... the comparative chart expenses booked under different units appearing at page 22 of the compilation of the assessee, with a submission that in each and every head, assessee has booked higher expenses in unit no. i because the unit no, i is no longer eligible for deduction under section 80-i of the act. since ..... instant case the impugned assessment satisfied the said tests? from the discovery of secret accounts in the head office, it does not necessarily follow that a corresponding set of secret accounts were maintained in the branch office, though it is probable that such accounts were maintained. but, as the accounts were secret, ..... but no expenses was shown in unit no. iii. in unit no. i another sum of rs. 48,26,988 was shown under the head 'ink', corresponding to that only rs. 1,04,113 was shown under similar head in unit no. iii. he, accordingly, concluded that expenses on ink in unit no. ..... id. dr further pointed out that the assessee has booked the expenses at rs. 17,32,165 under the head 'subscription deposit scheme' but no corresponding expenses are booked in units no.ii and iii nothing has been placed on record on behalf of the assessee either before the cit(a) or ..... has also noticed that other item such as subscription deposit service expenses amounting to rs. 17,32,165 is shown in unit no. i but no corresponding expenses were shown in unit no. iii. with regard to this subscription deposit service expenses, assessing officer observed that the assessee has not brought out a .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-17-2006
Reported in : 2006(197)ELT146(SC); JT2006(5)SC6; 2006(4)SCALE356; (2006)4SCC786
..... -company are totally different from floor coverings. some samples pertaining to floor coverings and other products, including cement tiles, were produced by the assessee-company as material evidence for comparative analysis before the adjudicating authority at the time of inspection of the factory premises. the adjudicating authority on such inspection had studied the process of manufacture of cement tiles and ..... assessee-company. notification no. 59/90-ce dated 20th march, 1990 has been issued by the central government in exercise of the powers conferred under sub-section (1) of section 5a of the central excises and salt act, 1944 (1 of 1944), exempting certain goods specified in column (3) of the table annexed thereto and under sub-heading no. (3) of the ..... on which they are cemented. the adjudicating authority also studied the product in question with reference to its characteristics, temperature resistance, structural properties and durability. the authority has also perused section notes/ chapter notes of chapters 39, 57, 59 and 68 dealing with the goods floor coverings and flooring materials. on going through the expressions given for the products, floor ..... schedule to the central excise tariff act, 1985 (5 of 1986) specified in column (2) of the said table, from so much of that portion of the duty of excise leviable thereon which is specified in the said schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the .....Tag this Judgment!