Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Feb-16-2000
Reported in : (2000)(92)LC736Tri(Chennai)
..... itself would not be enough for the authority to impose penalty. the commissioner has to consider the aspect of imposition of penalty in the light of the law laid down by the courts. therefore, we are of the considered opinion, that the matter on the aspect of imposition of penalty on the company and ..... such an exercise has not been done despite the fact that the appellants had brought out in their pleadings and also assisted the authority in producing case-laws as noted in para-18 of impugned order. in these circumstances, merely brushing aside the pleas and to straightaway impose penalty, in our humble opinion, is ..... of hindustan steel ltd. supra as well as hmm ltd. as reported in 1995 (66) 497, the hon'ble apex court has laid down the law as regards imposition of penalty. although, there is clear case made out for imposition of penalty as there is clear violation in as much as that appellants ..... would lose its shelf life. he submits that there is no discussion on this aspect and arbitrary fixation of rf and penalty is not sustainable in law. he submits that he has no objection for confirmation of duty and matter be remanded to commissioner to readjudicate on the aspect pertaining to rf and ..... 112(a) of the customs act the authorities have to show that appellants had criminal intention to commit the offence as indicated in the provision of law.he submits that such a finding has not been recorded by the commissioner in the impugned order and hence to that extent, the order is not .....Tag this Judgment!
Court : Guwahati
Decided on : Sep-12-2000
..... these decisions are also based on the facts found in those cases. they have, therefore, to be confined to those facts. hence the position in law as it obtains today is that a person to be a workman under the industrial disputes act must be employed to do the work of any of ..... clerical, supervisory or technical and two-judge bench decisions which have been referring to one or the other of the said three decisions have reiterated the said law. as against this, we have three three judge & bench decisions which have without referring to the decisions in may baker, wimco and burmah shell cases ..... the learned advocate for the petitioner relied on paragraphs 19, 20, 31 and 32, these are not necessary to be discussed in view of the position of law as indicated above. 12. in 1995-i-llj-303 (supra) the supreme court pointed out as follows at page 312 : 'we thus have three three ..... court will take the facts found by the tribunal to be correct. the status of a workman has to be inferred as a matter of law from facts found and if the question involved is one of drawing a legal inference as to the status of a party from facts found that ..... out as follows: '(b) industrial disputes act (1947), section 15 - bank (sastri) award - construction -special allowance to supervisor - workman whether supervisor is mixed question of law and fact - clerks doing work of checking in audit department held not supervisors -constitution of india, article 136 - all india industrial tribunal (bank) disputes award, para-164, .....Tag this Judgment!
Court : Guwahati
Decided on : Sep-12-2000
..... these decisions are also based on the facts found in those cases. they have, therefore, to be confined to those facts. hence the position in law as it obtains today is that a person to be a workman under the id act must be employed to do the work of any of the ..... clerical, supervisory or technical and two-judge bench decisions which have be referring to one or the other of the said three decisions have reiterated the said law. as agr.inst this, we have three three-judge bench decisions which have without referring to the decisions in may & baker, wimco and burmah shell ..... the learned advocate for the petitioner relied on paragraphs 19, 20, 31 & 32, these are not necessary to be discussed in view of the position of law as indicated above.13. in 1994 (5) scc page-752 (supra), in paragraph 24 the supreme court pointed out as follows:-'we thus have three -judge ..... court will take the facts found by the tribunal to be correct. the status of a workman has to be inferred as a matter of law from facts found and if the question involved is one of drawing a legal inference as to the status of a party from facts found that ..... out as follows :- '(b) industrial disputes act (1947), section 15 - bank (sastri) award -construction - special allowance to supervisor - workman whether supervisor is mixed question of law and fact - clerks doing work of checking in audit department held not supervisors - constitution of india, article 136 - all india industrial tribunal (bank) disputes award, para-164, .....Tag this Judgment!
Court : Karnataka
Decided on : Aug-24-2000
Reported in : 2001(1)ALT(Cri)518; ILR2000KAR5080; 2001(2)KarLJ404
..... for six months as awarded by the learned xvi additional chief metropolitan magistrate, bangalore, in the case concerned herein, is a sentence in accordance with law. even with regard to awarding of compensation, section 357(1)(b) of the cr. p.c. permitted payment to any person of any compensation ..... shall have the powers of the court of chief judicial magistrate, and that the court of chief judicial magistrate may pass any sentence authorised by law except a sentence of death or imprisonment for life or imprisonment for a term exceeding seven years. therefore, if an additional chief metropolitan magistrate ..... chief metropolitan magistrate, bangalore city and directing that he shall exercise all the powers of chief metropolitan magistrate under the said code or under any other law for the time being in force, except the . powers under sub-section (3) of section 19, section 192 and sub-section (1) of ..... magistrate, and such magistrate shall have all or any of the powers of a chief metropolitan magistrate under the criminal procedure code, or under any other law for the time being in force as the high court may direct. no notification issued by the high court has been brought to my ..... thus affirming the conviction, set aside the sentence and remitted the matter to the trial court for the purpose of imposing sentence in accordance with law after hearing both the sides. the petitioner-complainant, being aggrieved with this part of the order of the learned appellate judge relating to sentence, .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-04-2000
Reported in : 2000(2)ALD(Cri)433; 2000CriLJ3949; JT2000(8)SC466; 2000(5)SCALE430; (2000)7SCC254; Supp2SCR141
..... with cries 'jala diya, jala diya, bachao-bachao' (burnt-burnt, save-save). upon enquiry he had told him that he had been burnt by his in-laws. pw5 krishan pal singh has stated that from the place of incident asi balwan singh had seized one small container of kerosene, one match-box containing match sticks ..... go back with him; (iii) he had come from his village in bijnor, district of u.p.; (iv) he was set ablaze by his in-laws in consequence of which he ultimately died; stand proved by the prosecution. pw2 has corroborated the version of the dying declaration by stating that he had seen the ..... the fire. he ran in flames crying 'bachao-bachao' (save-save) near iron bridge. he met with one policeman whom he stated that his in-laws have burnt him. the policeman made him sit in a three-wheeler scooter and brought him to the hospital. the material facts of the case as disclosed ..... that dying declaration must be dealt with caution for the reason that the maker of the statement had not been subjected to cross-examination. there is no rule of law or rule of prudence that dying declaration cannot be accepted unless it is corroborated. khushan rao v. state of bombay : 1958crilj106 ; munna raja v. state of ..... accused came on the spot where he was sleeping and woke him up. shakil ahmad caught hold of both his hands from behind. his father-in-law asked shabnam to bring kerosene oil which she brought in a small container and handed over the same to her father who poured kerosene oil on islamuddin .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-27-2000
Reported in : 109TAXMAN342(SC); 243ITR48SC
..... assessee. could not have suffered additional tax but for the finance act of 1990. after he had filed his return of income, which was correct as per law on the date of filing of the return, it was thereafter that the cash compensatory support also came within the sway of section 28. when additional tax ..... been included as income and had clearly offered to include the same in any assessment if the basis is shown to exist.additionally, the change in the law by amendment of section 28 took place several months after the return was filed by the assessee. this court is not determining the validity of the ..... a correct return, it would follow that the date for judging the question of adjustment must be the actual date of the return in the light of the law then prevailing. to hold otherwise, manifestly shocks one's sense of justice that an act, correct at the time of doing it, should become incorrect by ..... levy of additional tax. the obligation is to file a correct return within the time specified, that is to say, a return which is correct according to law in force, when it is required to be filed. it was not disputed that the return when filed by the assessee could not be termed out of ..... that there was limitation on the power under section 143(1)(a) and that the assessing officer must determine the question of assessment thereunder by applying the law prevailing when the return was filed. one has to see the nature of the obligation to which an assessee is subjected in filing his return and the .....Tag this Judgment!
Court : Delhi
Decided on : Feb-14-2000
Reported in : 243ITR190(Delhi)
..... other, has to be determined by the income-tax authorities for the purpose of computing the assessment under the income-tax act but not under the general law governed by the provisions of the partnership act. (10) the finding of the tribunal about the object and intendment of the partnerships and the businesses and ..... two or more partnerships or firms constituted under different deeds of partnership are, in reality, only one partnership or not is a mixed question of fact and law. (8) the prime guideline to determine this latter question is the cumulative effect or the totality of all the material factors relating to the object and ..... ' within the meaning of section 2(31) of the act, having its own entity and personality. it is also a separate entity under the sales tax law. (5) it is well settled that it is open to any person to arrange his or its affairs by adopting a legal device to reduce his or ..... question has been referred for opinion of this court :'whether, on the facts and in the circumstances of the case, the appellate tribunal was correct in law in holding that the income-tax officer was not correct in clubbing the income of the two firms consisting of the same partners with the same profit- ..... ' in section 3(42) of the general clauses act, 1897, cannot be imported into section 4 of the indian partnership act. (3) the law, english as well as indian, has for some specific purposes, relaxed its rigid notions and extended a limited personality to a firm. (4) under the income-tax .....Tag this Judgment!
Court : Delhi
Decided on : Jan-21-2000
Reported in : 110TAXMAN89(Delhi)
..... , either, against the concept of democracy or the method of electing or removing the representatives. the recall of an elected representative, thereforee, so long it is in accordance with law, cannot be assailed on abstract notions of democracy.'12. in ram beti v. district panchayat raj adhikari : air1998sc1222 the court considered the power of removal of pradhan of gram ..... domain of legislative power. 'under a constitutional provision authorizing municipalities of a certain population to frame a charter for their own government consistent with and subject to the constitution and laws of the state, and a statutory provision that in certain municipalities the mayor and members of the municipal council shall be elected at the time, in the manner, and ..... no-confidence motion is permissible in the absence of any provisions in the act or the rules and office bearers can only be removed in accordance with the provisions of law and the rules framed thereunder. the supreme court in mohan lal tripathi v. district magistrate, rai bareilly : 3scr338 also considered the question of removal of elected representative ..... counter-affidavit has been filed on behalf of respondent no. 1. the institute of chartered accountants of india (icai) where preliminary objections have been taken and necessary provisions of law have been stated. paragraph 2 of the counter-affidavit may be reproduced as below:'2. before giving paradise reply to the paragraphs on merits the deponent desires to make the .....Tag this Judgment!
Court : Gujarat
Decided on : Dec-01-2000
Reported in : AIR2001Guj246; (2001)2GLR1483
..... purshottambhai zaverbhai, are hereby set aside and the case (appeal) is remanded to the district court, at nadiad i.e., lower appellate court for disposal in accordance with law after giving to all parties reasonable opportunity of being heard. it will be open to the heirs and legal representatives of purshottambhai zaverbhai to prefer the application for impleading them ..... and legal representative of purshottambhai zaverbhai on record and the lower appellate court shall consider the same in accordance with law.19. when heirs and legal representatives of purshottambhai zaverbhai were having no opportunity to have their say qua the decree passed and likewise the appellants the appeal is required ..... of the matter, the decree passed will have to be set aside and the case will have to be remanded to the lower appellate court for disposal in accordance with law after giving to all the parties reasonable opportunity of being heard. the appellants may, undergoing necessary formalities, prefer application before the lower appellate court for bringing the heir ..... of 1980 in the district court, kheda at nadiad. the then learned extra assistant judge, nadiad, to whom the appeal was assigned for hearing and disposal in accordance with law, hearing the parties appearing before him allowed the appeal on 1st march, 1982 and directed above-named defendants to execute the sale deed in favour of purshottambhai zaverbhai, while purshottambhai .....Tag this Judgment!
Court : Gujarat
Decided on : Aug-14-2000
Reported in : (2000)3GLR474
..... material fact of the corrupt practice already alleged. no new corrupt practice is sought to be introduced by proposed amendment. i have also borne in mind the similar propositions of law as appearing in mahendra pal v. ram dass malanger 1999 air s.c.w. 4130.13. in above view of the matter, following order is required to be passed; although ..... not seek to introduce a corrupt practice which is not previously pleaded. (iv) by implicationamendment cannot be permitted so as to introduce material facts.'12. considering the aforesaid propositions of law and bearing in mind the facts concerning the proposed amendment and the original averments in the petition, i am of the opinion that in view of the specification made by ..... it might be noted that the issues were framed at exh. 27 on 27/1/1999. they would read as under :-'i. is the present election petition not maintainable at law on the grounds set out in the written statement ? ii. is it proved that there was any atmosphere of quarrel, fear and bogus voting before date of polling in 11 ..... ) 3 s.c.c. 375 in shethi roop lal v. malti thaper (1994) 2 s.c.c. 579 might usefully be referred to :-'(i) our election law is statutory in character as distinguished from common law and it must be strictly complied with (ii) there is a clear and vital definition between 'material facts' referred to in section 83(1)(a) and .....Tag this Judgment!