Court : Karnataka
Decided on : Feb-28-1986
Reported in : ILR1986KAR1242
..... first wife is living the second marriage will not be null and void; because the expression spouse as used in s. 5(i) of the hindu marriage act means a lawfully married wife or husband. therefore, in necessarily followed, before deciding the validity or otherwise of the second marriage, the solemnisation of the first marriage in due form has also to be established. if ..... the marriage being quite different, depending open proof of several aspects, it seems to me that in proceedings of maintenance like this, such questions of validity of the marriage cannot and need not be gone into (i) firstly because such questions of validity of the marriage are required to be decided by special matrimonial courts constituted under the law in a regularly instituted ..... performance of the first marriage with requisite conditions and essential customary rites and ceremonies has to be established. 11. now the question next that requires to be considered is : in proceedings of maintenance like these, where the validity or otherwise of the marriage is disputed, whether it is permissible or desirable for the magistrate to decide such questions of ..... the evidence as to the requirement of the petitioner for her maintenance, nor about the means and ability of the respondent husband to pay the amount of maintenance. he has proceeded to dismiss the application on the abstract proposition of law without recording necessary findings. it appears the attention of the parties was also not properly drawn to the proof of .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Sep-10-1986
Reported in : AIR1987P& H191
..... the statute. it is a substantive right and not part of procedure. section 28(1) of the act provides a right of appeal. it says: all decrees made by the court in any proceeding under the act shall, subject to the provisions of sub-section (3) be appealable as decree of the court made in the exercise ..... a larger bench and under orders of hon'ble the chief justice have been placed before us, for the purpose. they are:(1) whether an appeal under s. 28 of the hindu marriage act ('the act' for short) is competent against a consent decree in the face of provisions of sub-s. (3) of s. 96 of the ..... for the period of six months as envisaged in sub-section (2) of s. 13b of the hindu marriage act as the said period is merely meant to give time to the parties for rethinking.'the bench further observed:'in the present ..... the wife and the respondent is her husband. the husband on 26th july, 1980, filed a petition for divorce under s. 13 of the hindu marriage act, 1955 (for short, the act) on various grounds. during the pendency of the petition on 29th may, 1984, a compromise deed was placed before the court trying the cause. ..... the matrimonial court and the parties having now desired to secure a decree of divorce by mutual consent in terms of s. 13b of the hindu marriage act and having made statements to that effect in court we are inclined to declare their marriage dissolved and grant a decree of divorce without waiting .....Tag this Judgment!
Court : Kolkata
Decided on : Jan-15-1986
Reported in : (1987)60CTR(Cal)183,162ITR606(Cal)
..... 1978, is for the assessment year 1969-70. the ground of challenge is that the income-tax officer has no jurisdiction to initiate any proceeding under section 147(a) of the income- tax act, 1961, as the conditions precedent have not been satisfied.2. the reasons which have been recorded are identical for all the years which ..... ,101--81,915), but the asses-see has shown rs. 4,37,450, leaving a difference of rs. 26,736 (4,64,186--4,37,450), i, therefore, make an addition of rs. 26,736 to the construction account and this is treated as the concealed income of the assessee.'9. on an appeal ..... rs. 6,045 and valuation of land at rs. 82,500. but the assessee has shown this at rs 4,37,450 (including lift--otis elevator co. (i) ltd., for rs. 35,680) whereas such cost according to the valuation report aforesaid is rs. 5,46,101 (6,34,646--6,045--82,500). ..... revenue has attempted to justify the reopening on the basis of the facts stated in the affidavit-in-opposition read with recorded reasons as set out hereinabove.6. i have considered the rival contentions. the assessee constructed a house property at no. 48-d, muktaram babu street, calcutta, known as agarwal bhavan. the construction started ..... at rs. 7,86,058. as there was difference in valuation, the predecessor-in-interest in office referred the matter finally to the exective engineer, valuation unit-i, on march 17, 1972. (f) as the preparation of the report of the valuation was a time-consuming factor and will take some time, the executive .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Dec-31-1986
Reported in : (1987)(11)LC545Tri(Mum.)bai
..... , ahmedabad, confiscated 3,002,557 metric tonnes of refined industrjal coconut oil, imported by m/s. jain exports private limited, under section 111 (d) of the customs act, 1962, based on his finding that the goods are not covered by valid import licences for their import and that, therefore, they had been imported in violation of the prohibition on their import under the ..... such resourceful persons as the appellants. they seem to have acted immediately to arrange for the imports of the goods at kandla, with a view to making further massive profits. but unfortunately for them the kandla custom house detained the consignments as their imports were not otherwise valid and initiated adjudication proceedings which resulted in the levy of fines on the imports by ..... even after paying the alleged astronomical amounts of fines, the appellants have made profit. had it not been so, the appellants could have relinquished their title to the goods under section 23(2) of the customs act and not cleared the same after they knew of the collector's orders of fine. in that event, they would have saved themselves from fines and ..... duties, and their only loss would have been to the extent of the c.i.f. values of the goods viz. rs. 4.55 crores approximately as opposed .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-04-1986
Reported in : 1986(9)ECC356,1986LC722(Calcutta),1986(25)ELT489(Cal)
..... manner of assessment. it does not answer the question posed herein. the question is, what is that attracts the tax and not when, how and to what extent: it attracts. in our undoubted view,, as we observed earlier, the attraction of tax is at the very threshold when excisable commodity is manufactured or produced, notwithstanding ..... of the first court was set aside.41. the relevant provisions of the central excises and salt act, 1944, and the rules framed thereunder are noted as follows :-section 3 : duties specified in the first schedule to be levied.(1) there shall be levied and collected in such manner as may be prescribed duties of excise on ..... 177.to provide an incentive for increase of production of sugar during the year 1959-60 the central government issued a notification dated the 25th june 1960 under rule 8(1) of the central excise rules providing that a sugar factory would be exempt for payment of excise duty leviable on sugar beyond rs. 5.63 ..... per cwt. on the quantity of sugar produced by it during the 1959-60 season i.e. between 1st november 1959 and the 31st october 1960 in excess of the average quantity of sugar produced during the two preceding years.during the said period the manufacturer produced sugar ..... dipak kumar sen, j.1. the facts and proceedings leading up to this appeal are shortly as follows:2. the indian rayon corporation ltd., the appellant, carries on business under the name of style of jayashree textiles & industries at rishra .....Tag this Judgment!
Court : Himachal Pradesh
Decided on : May-23-1986
Reported in : 1988CriLJ438
..... hospital and also when brought back to sub jail kaithu. said philip john then made a complaint to the high court with the request that the respondents be proceeded against under contempt of courts act, 1971, for violating the directions issued by the supreme court against this improper handcuffing of the petitioner. this court while holding that the prayer of philip john ..... personal assault or mayhem if he handcuffs or fetters his charge;6. tangible testimony, documentary or other of desperate behaviour, geared to making good his escape, alone will be a valid ground for handcuffing and [provided by increasing, the strength] and fettering and even this may be of the escort or by taking the prisoners in well protected van/vans; these ..... (supra), it will amount to contempt of civil nature and not of criminal one although the writ petition has been registered as criminal one.24. in the contempt of courts act, 1971, section 2 defines 'contempt of court' as meaning 'civil contempt' or 'criminal contempt'. then the 'civil contempt' has been defined as meaning 'wilful disobedience to any judgment or decree or ..... by signs, or by visual representations, or otherwise of any matter or the doing of any other act whatsoever which;i) scandalises or tends to lower the authority of, any court; orii) prejudices, or interferes or tends to interfere with, the due course of any judicial proceeding; oriii) interferes or tends to interfere with, or obstructs or tends to obstruct the administration of .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Amritsar
Decided on : May-21-1986
Reported in : (1988)24ITD267(Asr.)
..... considering the three separate sale transactions together and clubbing the sale consideration of the three to apply the provisions of section 269c(1) of the income-tax act, 1961. it was contended that section 269c(1) of the act does not provide for initiating of acquisition proceedings for any immovable property the fair market value of which did not exceed rs. 25,000. it was further contended ..... in favour of four transferees, there were four different sale transactions under which four different transferees obtained an absolute right and one single proceeding for acquisition would not lie. on this short ground, it was argued that the acquisition proceedings deserved to be quashed.4. the departmental representative relied on paras 3 and 22 of the order of c.a. in brief, he ..... can be seen from the reasons recorded by the ca in the three cases, which were at pages 12 to 14 of transferees' combined paper book, none of these proceedings had been validly initiated. he in particular attacked that the ca had initiated the acquisition action in the three cases without applying his mind and in a mechanical fashion by using a ..... officer at rs. 4,502 only. the location of the property as per the assistant valuation officer's report is corner of maheshwari street at kotkapura. the competent authority (for short c.a.) has described the property as "an ahata situated in shastri market/maheshwari street, kotkapura". it is also worth noting that out of six sale deeds two of march .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Dec-20-1986
Reported in : I(1987)ACC157; AIR1987SC1086; (1987)1CompLJ99(SC); JT1987(1)SC1; 1986(2)SCALE1188; (1987)1SCC395; 1986Supp(1)SCC562; 1SCR819
..... number of important industries the activities of which affect the country as a whole and the development of which must be governed by economic factors of all india import. section 2 of the act declares that it is expedient in the public interest that the union should take under its control the industries specified in the first schedule. chemicals and fertilisers find ..... has been stated in that judgment. it has our full approval.7. we are also of the view that this court under article 32(1) is free to devise any procedure appropriate for the particular purpose of the proceeding, namely, enforcement of a fundamental right and under article 32(2) the court has the implicit power to issue whatever direction, order or ..... violence to the language of the constitutional provision. it is through creative interpretation and bold innovation that the human rights jurisprudence has been developed in our country to a remarkable extent and this forward march of the human rights movement cannot be allowed to be halted by unfounded apprehensions expressed by status quoists. but we do not propose to decide finally ..... of such assistance (2) any other form of assistance whether of the usual kind or extraordinary (3) control of management and policies of the corporation by the state-nature and extent of control (4) state conferred or state protected monopoly status and (5) functions carried out by the corporation, whether public functions closely related to governmental functions, as relevant criteria for .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Jabalpur
Decided on : Jan-29-1986
Reported in : (1986)16ITD397Jab
..... , the person in occupation of the property and on every person whom the competent authority knows to be interested in a property. sub-section (1) of section 269d provides that the competent authority shall initiate proceedings for acquisition of any immovable property by notice to that effect published in the official gazette. the learned counsel for the transferors contended that ..... apparent consideration by more than 15 per cent the learned competent authority initiated proceedings for the acquisition of the property in question by publication of the relevant notice in the gazette dated 1-9-1979. thereafter, notices were issued as contemplated in section 269d(2) of the act. the transferees put in appearance and filed objections. the matter was again ..... property. in the case of guduthur bros. v. ito  40 itr 298, the hon'ble supreme court has held that proceedings which have validly been initiated do not become illegal ab initio if some illegality arises thereafter during the course of the proceedings. in that case, proceedings for penalty were validly initiated but no opportunity of hearing was given to the assessee ..... therefore, the initiation of proceedings under section 269c is invalid, for this reason as laid down by the hon'ble bombay high court in the case of unique associates co-operative housing society ltd. (supra).16. the learned departmental representative brought to our attention a note in  156 itr (st.) 42 reported under the title 'from our reporter at .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jul-01-1986
..... general supervision" of the administration by the local school officials of the sixteenth section and lieu lands. see miss.code ann. 29-3-1(1) (supp.1985). to the extent that the respondent secretary of state is acting in a manner that violates the equal protection clause, such actions may ..... school lands grant, noting that "[t]he grant involved here . . . expressly requires the attorney general of the united states to maintain whatever proceedings may be necessary to enforce its terms." see also alamo land & cattle co. v. arizona, 424 u. s. 295 (1976). thus, ..... a legitimate state interest. the court of appeals incorrectly determined, however, that rodriguez controlled this case. rodriguez did not purport to validate all funding variations that might result from a state's public school funding decisions, but held merely that the variations that resulted ..... [ footnote 5 ] at least in alabama, however, this technical grant of the lands to the inhabitants of each township was apparently interpreted as vesting legal title in the state itself. see, e.g., alabama v. schmidt, 232 u. s. 168 , 232 u. s. 172 (1914). [ footnote 6 ..... be enjoined under ex parte young, 209 u. s. 123 (1908). [ footnote 15 ] instead, the court noted: "[w]e have no indication that the present levels of educational expenditures in texas provide an education that falls short .....Tag this Judgment!