Court : Allahabad
Decided on : Feb-24-2010
..... , infact, some reasonable grounds for the assessing authority to form such belief, it can take action under the section. reasonable grounds necessarily postulate that they must be germane to the formation of the belief regarding escaped assessment. if the grounds are of an extraneous character, the same would not warrant initiation of proceedings. 28. in addl. commissioner (legal) & anr. ..... not dispose any of them without the prior permission of the owner and return all surplus or unserviceable material that may be left with him after the completion of the contract or at its termination for any reason whatsoever........................... in the event of the breach of the aforesaid condition, the contractor shall in addition to throwing himself open action ..... at babrala in the district of badaun. the produced started in december, 1994. during the years 1991-92 to 1994-95 the factory was under construction. the petitioner had given contract for construction of factory building. the material supplied by the petitioner was taxed by the asstt. commissioner (assessment), trade tax, badaun-the assessing authority. the show cause notice for ..... case. in the present case the only ground urged to challenge notice under section 21 of the act is that there was detailed discussion in the assessment order and that since there was a stipulation in the contract for taking action against breach of contract, if surplus stores were not returned, the reduction of the surplus stores by the contractor and .....Tag this Judgment!
Court : Allahabad
Decided on : Mar-29-2010
..... may exercise power in public interest in a reasonable manner in accordance to spirit of constitution. it may not exercise its power on unfounded ground or having no basis for formation of the opinion with regard to public interest calling for withdrawal or modification of exemption notification (para 10).97. in : 2006 (8) scc 702, mrf ltd. kottayam v. ..... in promissory estoppel go to future intent, while equitable estoppel involves statement of past or present fact. further the equitable estoppel lies in tort, while promissory estoppel lies in contract. the major distinction between equitable estoppel and promissory estoppel is that the former is available only as a defense, while promissory estoppel can be used as the basis of a ..... confucius (551-479 b.c.) has rightly said, to quote, by nature men are alike. through practice they have become far apart.119. shri shashi tharoor, is currently an indian minister of state for external affairs, in his celebrated book india: from midnight to the millenium expressed his concern with regard to rampant corruption in our system. in case a ..... fashion.35. in this 21st century, when there is global economy, the question of faith is very important. government offers certain benefits to attract the entrepreneurs and the entrepreneurs act on those beneficial offers. thereafter, the government withdraws those benefits. this will seriously affect the credibility of the government and would show the short-sightedness of the governance. therefore, .....Tag this Judgment!
Court : Allahabad
Decided on : May-28-2010
..... court on the basis of irrelevant consideration and caused substantial failure of justice?(b) whether any oral evidence was admissible for contents of document in view of section 59 of indian evidence act?(c) whether burden of proof has wrongly been fixed upon the plaintiff to produce evidence in respect of delegation of power either by housing commissioner or by housing board ..... that there was no illegality or infirmity in the auction proceedings and allotment of the plot in question to the plaintiff-appellant. the terms and conditions, circulated on the printed format, did not stipulate any such condition that the auction was subject to approval by the housing commissioner. the paper no. ka-2 was admitted to the respondents as it was ..... plaintiffappellant, the plot in question is still lying vacant. thus, the plaintiff-appellant is entitled to have possession of the plot in question meant for cinema hall after executing proper contract/agreement as required by the board.23. the judgments relied upon by the learned counsel for the plaintiff-appellant supports case of the plaintiff-appellant.24. the judgments relied upon ..... first appellate court and the findings recorded thereupon are unassailable. according to sri a.p. srivastava, learned counsel for the respondents the auctioning officer was not empowered to award the contract. the terms and conditions of auction were given in the printed booklet. these were made known to the bidders at the time of auction. he has also highlighted the .....Tag this Judgment!
Court : Allahabad
Decided on : Nov-19-2010
..... a sine qua non for constitution of an offence of cheating, although in some cases, an intention to cheat may develop at a later stage of formation of the contract and further observed in para 28 as follows: "28. furthermore, in a case of this nature where even, according to mr. das, no case ..... of 2006 (state vs. kripal singh abott & others), arising out of crime no. 208 of 2003, under sections 406, 504, 420, 201 and 120-b ipc, police station hazratganj, district lucknow, pending in the court of additional chief judicial magistrate, court no. 27, lucknow and also for quashing the order dated 20.3. ..... which has not been properly explained, the court will be fully justified in framing a charge and proceeding with the trial. iii) the court cannot act merely as a post office or a mouthpiece of the prosecution but has to consider the broad probabilities of the case, the total effect of the ..... suspicion against the accused, he will be fully justified to discharge the accused, and in exercising jurisdiction under section 227 cr.p.c., the judge cannot act merely as a post office or a mouthpiece of the prosecution, but has to consider the broad probabilities of the case, the total effect of the ..... to the petitioner and the co-accused k.s. abott on the aforesaid assurance given by them which he believed to be true but they, while acting under the criminal conspiracy, dishonestly misappropriated the entire amount mentioned in the cheque and did not repay as per the assurance. when the respondent no.2 .....Tag this Judgment!
Court : Allahabad
Decided on : Oct-07-2010
..... 2)"body-building" protein-rich nutrients or minerals. unlike energy nutrients, these nutrients are not "burned up" by the animal organism but contribute to the formation of animal tissues and of the various animal products (milk, eggs, etc.,). they consist mainly of proteins or minerals. examples of the protein-rich substances ..... for the purpose of assessing duty under sub-section (2), the proper officer may require the importer, exporter or any other person to produce any contract, broker's note, policy of insurance, catalogue or other document whereby the duty leviable on the imported goods or export goods, as the case may ..... person on whose possession the goods are seized. the onus shall not be on the prosecution to show that the good are not of indian origin. in case contention of respondent's counsel is accepted then it will amount to shifting of onus on the prosecution. 98. their ..... 100. in the case, surjeet singh chhabra and naresh j. sukhawani (supra) hon'ble supreme court while interpreting section 108 and 111 of customs act, has held that confessional statement made before the custom officers, retracted, shall be binding since custom officers are not police officers. accordingly, the statement ..... accordance with law in case conditions given in chapter xiv and xv of the act are satisfied. in the event of misdeclaration or violation of conditions given in the indo-nepal treaty, the indian authorities under the act, are empowered to proceed in accordance with law. 83.in view of the .....Tag this Judgment!