Court : Chennai
Decided on : Feb-02-1989
Reported in : AIR1990Mad46
..... the plea of undue influence does not arise whenever there is some relationship between the parties. in this connection, he placed before the court the following propositions and the correspondent authorities:--'to hold a contract as vitiated by undue influence two conditions must be satisfied. firstly the relationship subsisting between the parties must be such that one party is ..... cannot pray the court to extend to him the benefit arising out of undue influence. he placed before the court in support of his contention the following propositions with corresponding decisions:'though pleas of undue influence and coercion may overlap in part in some eases they are separable categories in law and must be separately pleaded. in cases of ..... the will of the other.'(subhas chandrav. ganga prosad, : 1scr331 ).22. lastly, the learned counsel for the first defendant contended that undue influence, as contemplated under section 16 of the contract act, would not apply when the relationship is that of husband and wife and placed reliance on the following decisions:(1) howes v. bishop 1909 (2) kb 390;(2 ..... the court can set aside the contract or recover the gift.(shivgangawa v. basangouda, : air1938bom304 .where a wife is clearly under the influenceof her husband owing to her youth, comparative illiteracy 'and lack of intelligence andexecutes a document for the benefit of herhusband' there 'is a presumption that underthese circumstances such document is nulland void.' (tungabai pui;ushottam v. .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Aug-16-1989
Reported in : AIR1990MP55
..... authority i.e. the state government for its decision. none of the tenderers made any camouflage upon the revised financial offer by way of correspondence. the correspondence done by the tenderer after the opining of the revised price bid has no bearing on the evaluation. the competent authority i.e. the ..... as early as possible and work orders issued accordingly. it may also be made clear that the interim order asking the government to place the comparative statement before this court shall no more remain in existence and the government, without taking any further directions from the court, can decide the ..... even the engineer-in-chief after evaluation of the tender was of the opinion that the tender of the petitioner was the lowest. m section precision after having found that the tender of the petitioner om metal is lowest started manoeuvring and they attempted to put a camouflage upon revised ..... tender. the government is subject to restrains inherent in democratic society and in the matter of grant of or rejection of tenders the government cannot act arbitrarily and capriciously. it cannot be allowed to make a departure from the rules, norms and standards violating the equality clause enshrined in the ..... rather wide, we do not think that in making this observation, the court intended to lay down any absolute proposition permitting the state to act arbitrarily in the matter of entering into contract with third parties. we have no doubt that the court could not have intended to lay down .....Tag this Judgment!
Court : Delhi
Decided on : May-03-1989
Reported in : 30ITD241(Delhi)
..... and thereby showed an inflated g. p. it would appear that there was no further correspondence between the ito and the assessed. the assessment was closed finally on 19-9-1983. as per the directions of the iac, received under section 144b, an addition of rs. 1,00,160 was made as extra gross profit by ..... omission or discrepancy in the sales :(iii) book results were not disputed :(iv) that the method of accounting remained the same;(v) proviso of sec. 145(1) of the act was inapplicable and that the gross profit rate of 42 per cent being reasonable the addition should have not been made.'6. the cit (appeals ..... omission or discrepancy in the sales;(c) book results were not disputed;(d) that the method of accounting remained the same;(e) proviso of sec. 145(1) of the act was inapplicable and that the gross profit rate of 42 per cent being reasonable addition should have not been made.the ld. cit (a) ..... to the 1d. ito giving a gross profit rate of 42 per cent. however such rate in the chart at page 1 of the paper book is mentioned as 43.73 per cent. the 1d. ito comparing the gross profit rate with the earlier asst. years considered that the same was indeed low and without ..... the goods and the price charged thereof is not identifiable and, thereforee, the profit earned on a particular item cannot be ascertained. the provisions of sec. 145(1) of the it act, 1961 are, thereforee, clearly attracted. however, it is found that the recessed trading account furnished by the assessed showing a g. p. rate .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jun-06-1989
Reported in : (1990)(45)ELT249TriDel
..... fine = rs. 22,60,000pp on m/s. mehta impex = rs. 7,00,000____________________________________________________________________________________ 20. shri sunder rajan, the learned representative pointed out that the appellants did not produce any correspondence or documents relating to the transactions except those appended to the bills of entry. he made the point that in spite of the very complicated nature of the imports and ..... sunder rajan continuing his reference to the affidavit submitted that according to this document prices were renegotiated, as possehl were supplying the goods to other countries at lower rates as compared to india. he contrasted this and submitted that it is the appellants' case that the price reduction was due to supply of a different mix of goods than the goods ..... notice at pages 23-28 of paperbook. the documents at pages 41-51 are referred to in the show cause notice at pages 11-15 of the paperbook. a detailed chart is annexed and also a complete set of the 51 documents are enclosed. in the circumstances, the 51 documents are no longer secret and are deemed to be declassified being ..... , 1955 which equated the value for the purposes of imports as being the same as under section 14e of the customs act.31. in his rejoinder shri nankani, the learned advocate submitted that the fines imposed were not legally sustainable under section 125 of the customs act as the market prices were not disclosed by the authorities.he submitted that the custom house took .....Tag this Judgment!
Court : Mumbai
Decided on : Mar-10-1989
Reported in : 1989(42)ELT398(Bom)
..... notes to the cccn can only be taken as guidelines but not conclusively determinative of a matter which has to be decided on a comparative study of the tariff entries given in the schedule to customs tariff act.'to the same effect are the observations contained in the case of nivedita chemical pvt. ltd., bombay, v. collector of customs bombay, ..... jacks, pulley tackle, belt conveyers and telegerics) not being machinery falling within heading no. 84.23.'heading 87.07 falls under section xvii which deals with vehicles, aircraft, etc. it provides -'work trucks, mechanically propelled, of the types used in factories, warehouses, dock areas or airports for short distance transport or handling ..... to appreciate the controversy between the parties, it may be advisable to reproduce the two headings, viz., headings 84.22 and 87.07 ad verbatim. heading 84.22 falls under section xvi which deals with machinery and mechanical appliances, etc. it provides -'lifting, handling, loading or unloading machinery, telphers and conveyers (for example, lifts, hoists, witches, cranes, transporter cranes, ..... the customs authorities and had prayed for re-fixing the customs duty. it carried on the correspondence even after it had got the consignment released on payment of duty under heading 87.07. it was only by letter dated the 26th september 1983 that the petitioner was informed of the expert opinion of the director of central board of excise .....Tag this Judgment!
Court : Kerala
Decided on : Sep-18-1989
Reported in : 181ITR387(Ker)
..... that were disclosed or came to light as a result of the subsequent correspondence between the income-tax officer and the assessee, there was information within the meaning of section 147(b) of the income-tax act which enabled the income-tax officer to reopen the assessments for the two years ..... the basis of materials available before it, held that the real information on the basis of which the assessments were reopened was the subsequent correspondence which the income-tax officer entered into with the asses-see and the subsequent investigation with regard to the value of the rubber trees as ..... shown on sales of rubber trees and no steps were taken for computing the capital gains therefrom. thereafter, the income-tax officer entered into correspondence with the assessee. he ascertained the number of trees that were sold, the details of the estates with trees, the details from the rubber ..... the rubber trees as on january 1, 1954, by referring to the findings of the tariff commission, details obtained from the rubber board and comparative sales 'in and around 1954, etc. in the light of the above findings, the appellate tribunal came to the conclusion that the assessments were ..... material for deciding whether there was information available to the income-tax officer. proceeding further, the appellate tribunal categorically found that the correspondence with the assessee gave most of the information with regard to the sales, etc., which was not available earlier. on the basis of the .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Jul-13-1989
Reported in : AIR1990P& H117; (1991)IILLJ165P& H
..... arrears of salary etc. reckoned after giving deemed promotions and fixation of pay, that would be a wrongful additional burden on the board, not having drawn corresponding work from the writ petitioners. the neglect, delay and laches of the petitioners both are relevant to deny the relief to the writ petitioners.58. ..... line man for 3 years continuously and immediately before promotion. on promotion as line superintendent they will be given weightage of 2 years' service as compared to non-diploma-holders, at the time of fixation of their seniority and pay in accordance with the instruction contained in board's memo no. ..... exercise of the powers conferred by article 309 of the constitution of india. later, when the punjab state electricity board was established under section 3 of the electricity (supply) act, 1948, the same set of rules continued to govern the conditions of service of the petitioners even after coming into existence of the ..... the application for revalidation and endorsement was made on 12-3-1984 within four months of the date of the redemption certificate dated 16-11-1983 and in the latter case the application for revalidation was filed on 20-6-1984 in about threemonths from the redemption certificate dated 9-3- ..... 's case too the board sought and was granted special leaveto appeal against the decision of this court in r.s. a. no. 254 of 1983. it also sought special leave to appeal against the dismissal of c.r. no. 407 of 1984. that apparently was ordered to be heard with .....Tag this Judgment!
Court : Delhi
Decided on : Aug-21-1989
Reported in : 1989(2)ARBLR381(Delhi); 40(1990)DLT194; 1989(17)DRJ340
..... necessary to apply both the visual and phonetic tests., it is also important that the marks should be compared as wholes. it is not right to take a portion of the word and say that because that portion of the word differs from the corresponding portion of the word in the other case, there is no stuffiest similarity to case confusion. the ..... are also the owners of original artistic work in the label. the bottles and containers of plaintiffs are easily recognised and are distinctive. he has further contended that since march, 1983, defendants used exactly the similar bottles, labels and containers bearing the trade mark pacorub and vikas pacorub. defendants' trade mark, is deceptively similar to plaintiffs' trade mark, which is registered ..... of the labels, affixed thereto and the get and colour scheme of the cap have come to be associated exclusively with the plaintiffs and their products. (11) sometime, in march, 1983, it came to the knowledge of plaintiffs that with the deliberate object of trading upon the reputation of plaintiff's, said product 'vicks vaporub' defendants were manufacturing, marketing and selling ..... a vitamin preparation, was deceptively similar to the word protovit, and. thus offended the provision of section 12(1) of the trade & merchandise act, 1958, and further whether the word dropovit was an invented or a deceptive word for the purposes of section 9(1) of the act. (26) it was held that in order a trade, mark be found deceptively similar to another .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Dec-20-1989
Reported in : AIR1990SC535; (1990)ILLJ526SC; 1989(2)SCALE1405; (1990)1SCC288; (1990)1SCC288a; 1990(1)LC424(SC)
..... physics (as applied in medicine) from the bhabha atomic research center (barc) held by him is more relevant than a 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, except the respondent, have ..... physics. that is perhaps why a doctorate in nuclear physics has been prescribed. there is nothing prima facie preposterous about this requirement. 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 post in question .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Apr-11-1989
Reported in : (1990)32ITD616(Delhi)
..... institute or any of them. however, none of these engagements shall be for profit.4. before proceeding further the provision of section 11 (4a), which was inserted by the finance act, 1983 w.e.f. 1-4-1984 should be closely noticed and, therefore, reproduced below, because the primary basis of the ..... programme courses, seminars and conference receipts etc.could be said to be business income though there are substantial increase in such receipts, as there are corresponding increase in expenses also.14. the important factor to be noticed is that the surplus only amounted to rs. 3,229 against the receipts of ..... show that it would be highly illogical to treat the case on different footing than the treatment given for the assessment year 1979-80. the comparative figures for this year are as under:- from comparison of the above figures we notice that membership subscriptions have only marginally increased even after 10 ..... molijit singh and miss erajit singh, daughters of dr.jagjit singh for services rendered to the society were also disallowable under the provisions of section 13 of the act.12. the cit(a) in the first appeal vide his order dated 24-3-1988 though agreed with the conclusion arrived at by ..... charitable purpose, viz. relief of the poor, education or medical relief. the assessee institute does not come under any of these three categories. hence section 13(l)(bb) is not applicable at all. alternatively, it is submitted there is no activity of the institute which can be described as of .....Tag this Judgment!