Court : Orissa
Decided on : Jan-03-2008
Reported in : 2008(I)OLR312
..... higher scale of pay as per the decision of the apex court. learned counsel for the state draws our attention to the relevant portion of the counter affidavit wherein a comparative chart was given indicating the earlier scale of pay enjoyed by the officers of o.s.j.s. (sr. branch) cadre and the salary which they were getting after the same ..... that any order passed, appointment made, action taken or things done under the above rules so repealed shall be deemed to have been passed, made, taken or done under the corresponding provisions of these rules.(2) provision of other rules framed under article 309 of the constitution by the government from time to time, if not inconsistent with these rules, shall .....Tag this Judgment!
Court : Patna
Decided on : May-21-2008
..... considered in that background. it cannot be urged simplicitor that merely because a comparative statute provides for consequences of noncompliance, absence of such a provision in the corresponding statute shall render the latter directory. the mere absence of a provision like section 86 in relation to section 82 of the representation of peoples act, 1951, would not be sufficient to defeat the legislative intent under ..... section 137(2) of the bihar panchayat raj act and rule 106(2) framed thereunder, to hold the ..... election of a successful candidate is sought to be set aside for no fault of his but of someone else. that is why the scheme of section 100 of the act, especially clause (d) of sub-section (1) thereof clearly prescribes that in spite of the availability of grounds contemplated by sub-clauses (i) to (iv) of clause (d), the election of ..... to the absence of proper verification of the pleadings of the election petition and of interpolations with regard to the petitioner and plaintiff/respondent no. 6 in the final chart prepared of votes secured by each contesting candidate in the individual 7 panchayats of the municipal constituency so as to arrive at a variance in the figures to the detriment .....Tag this Judgment!
Court : Allahabad
Decided on : May-09-2008
Reported in : 2008(3)AWC2610
..... are not large in area. on the contrary, various small plots are acquired by separate notifications and accumulated to show largeness only to differentiate from the comparable lands. he has produced a chart to establish that in only appeal, i.e., first appeal no. 34 of 2007, ganeshi and ors. v. n.o.i.d.a. ..... , 1991 proposing to acquire land measuring area 790-16-9 bighas corresponding to 492.26 acres. publication in the local newspapers was done on 24th march, 1991. last corrigendum was issued on 4th april, 1991. declaration under section 6 read with section 17 of the act was made on 7th january, 1992 by publication in the gazette. ..... for sale of the year 1989 followed by the sale deed without any reference or recital with regard to such agreement for sale in respect of lands comparably smaller in size, which cannot be held to be the exemplar sale deed. secondly, in those cases deduction was not made by the court from the ..... the land is much large in nature in comparison to exemplar sale-deeds, which cannot be said to be established fact beyond doubt upon going through the chart having been part and parcel of the record.5. therefore, in totality we do not find any cogent reason in fixing the price of the lands ..... acquired land is 29.15 bigha approximately. there are different plots in the appeals where the acquired lands are even less than a bigha. however, from the said chart we find that the land area in first appeal no. 386 of 2001, nandu and ors. v. n.o.i.d.a., is 31 bigha kachcha .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jan-31-2008
..... order of the cit(appeals), faridabad, passed on 12.09.2005. the corresponding order of assessment was framed by the deputy cit, central circle, faridabad, on 26.2.1999 under the provisions of section 143(3) read with section 148 of the income-tax act, 1961.2. ground no. 1 is residuary in nature, which was ..... year and fixed expenses, like fuel etc. remained more or less the same, leading to trading loss. the assessing officer drew a tabular chart for comparing the results of this year vis-a-vis the results of earlier two years and pointed out that there was a sharp increase in consumption ..... of the nature of differences in the accounts namely, whether the credit balances were more or less or both in the books of the assessee when compared with the confirmed accounts received from those parties. it is also not shown how the sum total of these differences could be said to be the ..... register was not maintained and sales were not verifiable in absence of cash memos. the vouchers of expenses were also filed and the income was ridiculously low compared to a high turnover. the tribunal found as a fact that the claim of the assessee regarding acceptance of the books was not sustainable. this finding ..... was required to furnish the reasons for fall in gross profit. it was explained that the cost of raw-material consumed has gone up by 12% compared with the earlier year due to increase in rate of moulding powder, which was the main raw-material. in this connection, copies of purchase bills were .....Tag this Judgment!
Court : Delhi
Decided on : Jul-01-2008
Reported in : 2008(38)PTC308(Del)
..... defendants to its homeopathic medicines are identical to the names given by the plaintiff in its products or in its literature in the current edition.7. the plaintiffs submitted a chart comparing the terms used by them and the defendants in their products and literature, parts of which are extracted below ('a' series being that of the defendants and 'r' ..... is proof of blatant copying.6. the plaintiffs aver about the defendant's malafide intention, evident from the fact that the ailment cured by the defendants medicine labeled as a1 corresponds to the ailment in relation to the plaintiff's r1, and so on. moreover, the mistakes committed by the plaintiff in spelling the description of its medicine labeled as ..... the products were launched formally, commercial distribution of the same had not commenced. it is alleged that not only did the defendants completely copy the alpha numeric series and corresponding ailment clearly indicated on each products but they also copied a substantial portion of the literature/catalogue which gives the unique composition and description of the homeopathic products amounting to ..... have obtained the necessary approval from the controller of drugs to market their products. they submit that the plaintiffs products could not be granted protection under the patents act due to operation of section 3 which states that any process of medical treatment of human beings is not patentable. thereforee, they argue that what protection to the formulation of the medicines .....Tag this Judgment!
Court : Jharkhand
Decided on : Aug-08-2008
Reported in : [2008(3)JCR726(Jhr)]
..... rejected at the preliminary stage at his level and those which were approved, were forwarded to the office of the j.p.s.c. it is further submitted that on comparing the chart received from the d.s.e., jamshedpur, it transpires that the applications of the petitioner nos. 3, 4, 5, 6 and 15 were rejected by the d.s.e ..... the applications, which were received from the candidates whose names have been mentioned in the enclosed list, were forwarded to the office of the j.p.s.c., but the corresponding admit-cards have not been received.3. learned counsel for the respondent no. 4 (j.p.s.c.) explains that the reference to annexure-3, is misleading in as much ..... of the defects, therein. as regards, the remaining petitioners, due to paucity of time, learned counsel for the j.p.s.c. has not been able to verify from the chart received from the office of the d.s.e.4. as it appears from the explanation as given by the learned counsel for the j.p.s.c, the applications .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Mar-31-2008
Reported in : (2008)115TTJ(Mum.)916
..... reopen the completed assessment. the ao also failed to appreciate that the extent of services rendered by the foreign agents could be ascertained from the correspondences exchanged between the two parties and also the increase in the volume of business of the assessee. the role of the foreign agents in the ..... dsl was fully justified in keeping with the exigencies of the assesse's business. according to him, there was ample evidence in the form of correspondences between abc dsl and the assessee to show that the services were indeed rendered by the said company and that these services had been of ..... disallowance of commission paid to foreign agents. it has been contended by the department that the learned cit(a) erred in stating that all the 15 correspondences referred by him in p. 7 of the appellate order originated in india and were written by the assessee, the only letter dt. 12th feb., ..... chargeable to tax in india in the hands of the recipient has to be examined with reference to the provisions of section 5 and section 9 of the act. according to the provisions of section 5, the total income of a non-resident includes all income from whatever source derived which (a) is received ..... able to obtain much higher rates from its principals such as apl lines and hoegh lines as compared to its competitors. this was during the period 1994-95 to 1999-2000. the assessee has submitted a chart, along with the written submissions, to substantiate this point. most importantly, the assessee was able .....Tag this Judgment!
Court : Rajasthan
Decided on : May-22-2008
Reported in : 2008(3)WLN309
..... to the proceedings, even after having arrived at a categorical conclusion that the question sought to be raised is not germane to the real lis between the parties and no corresponding relief has been sought by the plaintiff. the courts time cannot be permitted to be wasted for determination of the issues which are not required to be adjudicated upon for ..... of the case, i am fully satisfied that for determination of the lis between the parties, the issue nos. 2 and 11 with regard to reasonable bona fide necessity and comparative hardship are not required to be determined, therefore, the learned trial court has committed no error in passing the impugned order deleting the said issues.5. the position remains indisputable ..... manner that the question would now be if the plaintiff has terminated the tenancy from the mid-night of 30.04.2004 by serving a notice under section 106 of the transfer of property act.4. the defendant-petitioner has preferred this writ petition seeking to challenge deletion of issues nos. 2 and 12 essentially on the ground that the issues are ..... plaintiff for deleting issues nos. 2 and 12 framed respectively on the questions of reasonable and bona fide requirement of the plaintiff and comparative hardship with the submissions that the suit having been filed under the transfer of property act, such questions were not required to be determined in this case. another prayer was made for correction of typographical error of the .....Tag this Judgment!
Court : Guwahati
Decided on : Feb-26-2008
..... case being crime no. 3(a) 91 -slc was registered under sections 120b, 420, 467 ipc & 5(1)(d) r/w/s 5(2) of p.c. act 1947 corresponding to section 13(1)(d) r/w 13(2) of p.c. act 1988 against the accused persons. i.o. investigated the case and during ..... accused todormal more representing m/s everwell engineers & co. and the other by m/s bombay subarben electric supply ltd. upon receipt of the tenders necessary comparative statements were prepared as per instruction of the respondents. the tender submitted by m/s everwell engineers & co. ltd. being the lowest, a negotiation committee ..... the lowest one, was called upon for necessary negotiation. the said negotiation was done by a committee. prior to it, after opening the tender necessary comparative statement was prepared by recording various rates quoted by the two tenderers. it is an admitted fact that the rate quoted by the accused firm m/ ..... the said accused to receive enhance payment from the corporation. this interchanging of the rates was not noted in the first comparative statement but it was noted in the second comparative statement prepared at the instruction of the respondents. the respondents/accused forwarded the tenders to the accused lolit mohan puri with ..... court should not disturb the findings on acquittal. reference 1975 (3) scc 150/193; 1974 (3) scc 762/288, 1973(2)scc 216 and 1983 (3) scc 629/520. interference in an appeal against acquittal is justified whenever the view of the trial court was found to be wrong and the .....Tag this Judgment!
Court : Allahabad
Decided on : Jan-30-2008
Reported in : 2008(2)AWC1277
..... had been further sub-divided in four categories as under:(a) relating to business such as deposit targets 30 marks loan targets, loan disbursement and recovery follow-up loans. (b) correspondence, record keeping, administrative 10 marks control and assistance to senior officers (c) customers service, industrial relations etc. 10 marks (d) confidential report 10 marks 5. the petitioner as well ..... assessment of comparative merit of all eligible candidates, and selecting the best out of them.12. the said principle was approved, reiterated and followed by the hon'ble apex court in the ..... requirement of certain minimum merit or satisfying a benchmark previously fixed. subject to fulfilling this requirement the promotion is based on seniority. there is no requirement of assessment of comparative merit both in the case of seniority-cum-merit. merit-cum-suitability with due regard to seniority as prescribed in the case of promotion to all-india services necessarily involves ..... stood selected in the same selection. in fact the criteria for seniority-cum-merit, if applied, a minimum merit is to be assessed and if it is achieved, the comparative merit of candidates become irrelevant as the promotion has to be granted exclusively on the basis of seniority amongst the candidates who acquire the minimum benchmark fixed. 8. a seven .....Tag this Judgment!