Court : Chennai
Decided on : Feb-05-1997
Reported in : 1997(96)ELT526(Mad); (1998)IMLJ581
..... ' for the said offence imprisonment may follow. 9. in maqbool hussain v. state of bombay : 1983ecr1598d(sc) a constitution bench of this court while considering the nature of proceedings under the sea customs act and fera, 1947 dealt with the principle and scope underlying article 20(2) of the constitution. in that case, gold was found in possession of the appellant therein ..... on the relative bill of lading which bore that date. in the light of the above, declaration under section 46(4) of the customs act (hereinafter referred to as 'the act') which purported to show that the goods were shipped within the validity period of the o.g.l., the goods were allowed clearance by the proper officer under section 47 of the ..... erroneous.' 'by clause 3 of import (control) order, 1955 (as amended) and notifications issued thereunder under section 3(1) of imports and exports (control) act, 1947, read with section 11(2)(v), customs act, 1962, import of the above consignment is unauthorised in the absence of valid import licence and the same is accordingly liable to confiscation under section 111(d) of customs ..... act, 1962, read with section 3(2) of imports and exports (control) act, 1947'. 'by the aforesaid acts, the importers m/s. comexco, bombay have also rendered themselves liable for penal action under section 112 of .....Tag this Judgment!
Court : Chennai
Decided on : Feb-05-1997
Reported in : (1998)1MLJ581
..... ' for the said offence imprisonment may follow.9. in maobool hussain v. state of bombay : 1983ecr1598d(sc) , a constitution bench of this court while considering the nature of proceedings under:the sea customs act and fera, 1947 dealt with the principle and scope underlying article 20(2) of the constitution. in that case, gold was found in possession of the appellant therein ..... on the relative bill of landing which bore that date. in the light of the above, declaration under section 46(4) of the customs act (hereinafter referred to as 'the act') which purported to show that the goods were shipped within the validity period of the o.g.l., the goods were allowed clearance by the proper officer under section 47 of the ..... importers m/s. comexco, bombay have also rendered themselves liable for penal action under section 112 of customs act, 1962.15. section 112(a) of the act, under which the penalty by order dated 28.4.1960 came to be imposed, reads as follows:'penalty for improper importation of goods, etc. : any person(a) who, in relation to any goods, does or omits ..... to do any act which act or omission would render such goods liable to confiscation under section 11l, or abets the .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-11-1997
Reported in : AIR1997SC1973; (1997)139CTR(SC)442; 224ITR635(SC); JT1997(3)SC692; (1997)4SCC677; 2SCR991
..... death of oomr shaib, carried on the business. noorullah through his next friend applied to sue in forma pauperis and during the pendency of those proceedings two advocates of the high court were appointed joint receivers of the properties of the deceased on march 17, 1943. on may 10, 1943, ..... the case of a.n. agarwal, assessment was made in the status of individual for the years 1964-65 and 1965-66. in those proceedings special leave petitions have also been filed. the point involved in this case is not the same as the point that came up for consideration ..... words :previous to the year 1924, the words of the section in question were 'individual, company, firm and hindu undivided family'. by the indian income tax amendment act of 1924 (act xi of 1924) the words 'individual, hindu undivided family, company, firm, and other association of individuals' were substituted for the former words. those words ..... bill passed through the select committee clause (xviii) of section 2 was modified and 'person' was defined as under:(xviii) 'person' includes a hindu undivided family or a company on an association or a body of individuals or persons, whether incorporated or not; 35. the income tax bill was ..... like the members of a dayabhaga family.19. in the case of commissioner of income tax, bombay north kutch and saurashtra v. indira balkrishna : 39itr546(sc) , this court held that 'association of persons' meant an association in which two or more persons joined in a common purpose or common .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Mar-16-1997
Reported in : (1997)142CTR(P& H)409
..... there was nothing to show that the case had been brought to the notice of the ito. when he, subsequently, became aware of the decision, he initiated proceedings under s. 147(b). the material which constituted information and on the basis of which, the assessment was reopened, was the decision in g. r. ramachari ..... he took the view that the objection was not acceptable. however, the iac insisted upon the reopening of the assessment and then the asstt. ced proceeded to reopen the case. in these circumstances, the reopening of the assessment is found to be not based on noticing a provision of law but on ..... it was held that the basic requirements to assume jurisdiction for reassessment under s. 59 were satisfied.7. a question about the validity of the reopening of assessment under s. 147(b) of the it act, 1961, was examined by the allahabad high court in sterling machine tools vs. cit : 122itr926(all) . in that ..... widow in the huf property in the form of agricultural land. the deceased was a sole surviving male coparcener in an huf governed by mitakshara school of hindu law. as such, the whole of his property, including the coparcener property, passes on his death. thus, rs. 1,61,322 was not assessed ..... assessment was made on only half of the estate of the deceased. the late joginder singh was the karta and sole surviving male coparcener of his hindu undivided family (huf). he was survived by his widow and a married daughter. he had left behind 19 acres of agricultural land valued at rs .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Apr-04-1997
Reported in : 1997(2)ALD(Cri)292; 1997(3)ALT669; 1997CriLJ3429
..... classification in the realms of judicial power. hence, such proceedings have some times been styled suigeneris. that they are largely of a criminal nature inasmuch as the court has power to convict and punish for ..... the court or in aid of the rights of the litigant or for both these purposes combined. by reason of this two fold attribute, proceedings in contempt may be regarded as anomalous in their nature possessed of characteristics which render them more or less difficult of ready or definite ..... to adopt punitive measures against the person who has defied its authority; at that stage at least the proceedings may assume a criminal character. in this manner the dividing line between acts which constitute criminal and others which constituted civil contempt may become indistinct in those cases, where the two gradually ..... civil action for the benefit of the opposing party therein. consequently, in the case of a criminal contempt, the proceeding is for punishment of an act committed against the majesty of the law and as the primary purpose of the punishment it the vindication of the public authority the ..... proceeding conforms as nearly as possible to proceedings in criminal cases. in the case of a civil contempt on the other hand, the proceeding in its .....Tag this Judgment!
Court : Chennai
Decided on : Apr-11-1997
Reported in : 94CompCas118(Mad)
..... india and therefore, the alleged violation of section 9(1)(a) or 9(1)(b) of the foreign exchange regulation act has not been made out and consequently, the impugned proceedings are liable to be set aside. in elaborating this aspect of the matter, learned senior counsel for the appellants contended ..... , and the confiscation of rs. 99,800 under section 63 of the foreign exchange regulation act, 1973. the sum and substance as also the gravamen of the charges, which gave rise to the adjudication proceedings as also the appeal and the order of the appellate board are that when the premises ..... traversing the claim on behalf of learned counsel for the appellants by learned senior counsel that nothing precluded the authorities exercising powers under the act to examine the said hameed abdul kader or to examine such person to give evidence or produce documents and this not having been done ..... the department is without the authority of law and the appellants could not have been condemned for the alleged violation of the provisions of the act.4. per contra, mr. s. veeraraghavan, learned additional central government standing counsel, appearing for the respondent-department adopted the reasons assigned concurrently by ..... kader from singapore on august 13, 1984. this constituted violation alleged under section 9(1)(a) and (b) of the foreign exchange regulation act, 1973. the case of the appellants that there had been no contravention as alleged came to be rejected on the sole ground and material that .....Tag this Judgment!
Court : Allahabad
Decided on : May-23-1997
Reported in : AIR1998All29; II(1997)DMC383
..... , therefore, no appeal can lie against such order under section 28(2). the order under section 26 as has been made appealable under sub-section (2) passed in proceeding under the hindu marriage act indicates by reason of expression used in the said sub-section (2) that the said order is to be passed as contemplated within the meaning of section 26 only ..... memo of appeal or vice versa as sought to be urged by the learned counsel for the opposite party.26. section 26 of the hindu marriage act provides as follows :'26. custody of children. -- in any proceeding under this act, the court may, from time to time, pass such interim orders and make such provisions in the decree as it may deem just ..... interpretation is given, in that event, it will be a parallel statute with those of the guardianship and wards act and the hindu minority and guardianship act. such an interpretation would be preposterous. the phrase 'orders made by the court in any proceedings under this act under section 25 or section 26 clearly indicates that such appeal lies against the order passed under section 26 ..... of a child is provided in the guardianships and wards act and in the hindu minority guardianship act, 1956. such relief can be had independently, even without a matrimonial proceeding under the hindu marriage act or any other marriage act, under the provision either under the guardians and wards act or under the provision of the hindu minority and guardianship act, as the case may be. only to avoid multiplicity .....Tag this Judgment!
Court : Delhi
Decided on : May-30-1997
Reported in : 1997IVAD(Delhi)553; AIR1998Delhi146; 1997(2)ARBLR264(Delhi); 67(1997)DLT882
..... ' in section 104 and other sections referred to prima fade means one of the litigants in the relevant action or proceeding'. and, if that be so, when the proviso to sub-section (1) of section 44 says that where the validity of an assignment or transmission is 'in dispute between the parties' does not lead to the conclusion that 'the ..... undertakings without investigation in certain circumstances. section 18f of the act invests the central government with the power to cancel notified order under section isa. asmr. vidhani feels that section 18f provides post-decisionalhearing, let us have a closer look ..... hearing it was considered to be of no effect. is it so? (15) the swadeshi cotton mills case (supra) was under the industries (development and regulation) act. section isa of the act gives power to the central government to assume management or control of an industrial undertaking in certain cases. section 18aa invests the central government to take over industrial ..... with the respondent who was admittedly a joint proprietor, the application was admittedly made in form tm 24 which is in following terms : form tm 24 trade and merchandise marks act, 1958 request to register a subsequent proprietor of a trade mark or trade marks upon the same devaluation of title. section 44, rule 71 i (or we).................................................................... hereby .....Tag this Judgment!
Court : Chennai
Decided on : Jul-07-1997
Reported in : (1999)ILLJ949Mad
..... march 30, 1990, that the domestic enquiry conducted stood vitiated and consequently, directed the main matter to be called on may 26, 1990, for further proceedings and course of action. 4. felt aggrieved against the said preliminary order dated march 30, 1990, the first respondent-management filed w.p. no. ..... vacate all findings and conclusions as also the observations made by the learned single judge. the labour court (the second respondent) is directed to proceed further in the matter expeditiously, from the stage at which the preliminary order came to be passed. the writ appeal is hereby allowed but in ..... but the justification or otherwise, for this court to entertain at preliminary stage and even at the threshold to thwart an expeditious conclusion of proceedings before a tribunal manned by a learned district judge and that too of a matter for which a special law has been enacted to ensure ..... the trial of i.d. no. 12 of 1981, a preliminary issue appears to have been raised and formulated for consideration, viz., the legality and validity of the domestic enquiry. though the domestic enquiry was challenged on several grounds, one such, ground appears to be based on the reason of non- ..... governing the employees of the management do not contain any provision for payment of such subsistence allowance and the tamil nadu payment of subsistence allowance act, 1981, came into force long after the order of dismissal came to be passed and, therefore, in the absence of any mandatory objections .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jul-11-1997
Reported in : 1997(6)ALT481
..... into play when there is erroneous representation by the transferor to the transferee and subsequent to transfer the limited right of the transferor enlarged by fraudulent subsequent legal confirment validating such an act of transfer. this section 43 will not apply where the transfer is invalid as being forbidden by law or contrary to public policy. from this it follows that there ..... court, hyderabad and o.s. no. 104/82 on the file of the principal sub-court, rangareddy district, which are pending. the applicants having suffered some orders in the above proceedings, rushed to the special court to declare the respondents 1 to 10 as land-grabbers which is illegal, unlawful. they urged that the revenue receipts and other documents filed by ..... court observed that there is no evidence to show that the property in question was acquired by uppari ramaiah with the funds of the joint family. the manager of joint hindu family can alienate the joint family property including the shares of his sons either for family necessity or to discharge antecedent debts. if it is alienated for the said purpose ..... . kaneeza fathima begum was the landlord and uppari ramaiah was her protected tenant for an extent of ac. 14.06 guntas. it was their case that they have constituted a hindu joint family and late ramaiah and themselves had cultivated the land jointly and in the year 1980 they got the landmutated in their names and paid land revenue due to .....Tag this Judgment!