Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Decided on : Mar-22-1985
Reported in : (1985)(21)ELT521Tri(Kol.)kata
..... of central excise & customs reported in 1984 e.l.t. 400 (all.) wherein it was held that "under section 110 of the customs act, 1962, before proceeding to seize the goods, the customs officer must have material before him on the basis of which he can entertain reasonable belief that the goods ..... the goods under seizure were of foreign origin as was evident from the markings and the appellant could not file any valid documents for legal purchase of the same and had held that the seized items were smuggled into india in violation of the provisions of ..... found in petitioner's business premises had been imported in contravention of the provisions of the import control order issued under the import and export control act, 1947 and were liable to confiscation. seizure of the video cassettes effected by the respondents therefore, is without jurisdiction." the facts of the ..... to them for entertaining the belief that the video cassettes found in possession of the petitioners are smuggled goods, liable to confiscation under the customs act. even if it be that the video cassettes imported under a licence granted by the appropriate authority have, after being properly imported, dealt with ..... notification in the official gazette specify." a simple reading of the aforesaid section shows that the cassettes are not covered under section 123 of the customs act, 1962 and the revenue has not discharged its initial onus. the search was effected on 29th september, 1983 whereas the notification no. 205/84 .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jun-26-1985
..... required to show actual malice to receive presumed or punitive damages. because the jury was not instructed in accordance with these principles, we would reverse and remand for further proceedings not inconsistent with this opinion. [ footnote 3/1 ] justice white also ventures some modest proposals for restructuring the first amendment protections currently afforded defendants in defamation actions ..... state interests. indeed, gertz held that in a defamation action punitive damages, designed to chill and not to compensate, were " wholly irrelevant " to furtherance of any valid state interest. ibid. the court did not reach these conclusions by weighing the strength of the state interest against the strength of the first amendment interest. rather, the ..... as essential to the fostering and development of an individual's political thought as is such debate in the mass media. see j. klapper, the effects of mass communications (1960). [ footnote 3/10 ] justice powell's opinion does not expressly reject the media/nonmedia distinction, but does expressly decline to apply that distinction to resolve this case. ..... actual damages upon establishing the fault of the defendant; to obtain punitive damages, a plaintiff must demonstrate malice. sections 1681o and 1681n [of the fair credit reporting act] are consistent with these constitutional principles. section 1681o provides for recovery of actual damages upon a showing of negligence, which presumably satisfies the gertz requirement of fault. .....Tag this Judgment!
Court : Mumbai
Decided on : Oct-24-1985
Reported in : 61CompCas548(Bom)
..... staff told him about such alteration during the investigative audit could well be accepted as mr. parish in the affidavit filed in the proceedings under section 633 of the companies act in this court has stated in unmistakable terms that ramamurthi, the officer-in-charge of the accounts, had submitted before him that ..... who was in charge of the management of the plaintiffs and was working with the plaintiffs right from the inception of the company in the year 1960. it is true that the material which has come to light subsequent to the investigative audit and which is now highlighted at the trial, would ..... system of the plaintiff company for over several years. defendant no. 1 company was carrying out the audit work of the plaintiffs from the year 1960 onwards and it was futile to suggest that defendant no. 1 were not familiar with the internal control system of the plaintiffs. in my judgment, ..... 1965, ramamurthi from 1963 and singaravelu from 1969. k. shankar hegde was associated with the company right from its inception, that is from the year 1960, and was appointed as a wholetime director in 1972 and as managing director in the year 1975. hegde was a man of confidence of the ..... co-operation of heads of various departments of the company.9. k. shankar hedge was working with the plaintiffs since its inception, that is the year 1960, and in january, 1972, was appointed as wholetime director. hedge was then appointed as managing director on january 21, 1975, but tendered his resignation on .....Tag this Judgment!
Court : Supreme Court of India
Decided on : May-08-1985
Reported in : 1985(2)SCALE384; (1985)4SCC689; Supp1SCR493; 1986(1)LC104(SC)
..... officer is not required to communicate his decision to any person making claims and objections when taking decision under rules 21 and 21a of 1960 rules as the proceedings under rules 21 and 21a are taken under his suo moto power'.10. the writ petition has been filed by eight writ petitioners of ..... are enrolled as voters in the electoral roll of the west bengal legislative assembly. the validity of several provisions of the representation of the people act, 1950, the representation of the people act, 1951, the registration of electors rules, 1960, and the conduct of election rules, 1961 was challenged in the writ petition but ..... may be another reason for a registration officer for not strictly following the provisions of law in disposing the claims/objections inasmuch as 'the proceedings under rules 21 and 21 a of 19(0 rules are summary in nature having regard to the necessity of expeditious revision of electoral ..... examine the rolls as finally published on december 31, 1981. it is significant that none of these persons has filed any affidavit in the present proceedings in support of their complaint.3. in reply to a letter dated january 7, 1982 from shri a.k. sen, the commission advised him ..... , 1982 and shall be heard and hearing completed and order pronounced before the expiry of thursday, 25 february, 1982. the learned judge should proceed to hear the matter without considering any direction about production of the documents by the election commission or by any parties as that part of .....Tag this Judgment!
Court : Chennai
Decided on : Aug-02-1985
Reported in : 61CompCas20(Mad)
..... this is not a matter in respect of which section 397 can be invoked. further, the allottees themselves had not been parties to these proceedings and without impleading them the validity of the allotment cannot be questioned, vide smt. jatan kanwar golcha v. golcha properties  41 c.c. 230; shrimati jain v. ..... the plaintiffs would not have a larger right to relief than if the company itself were the plaintiff and are not entitled to complain of acts which are valid, if done with the consent of the majority of the shareholders or are capable of ratification by the majority. the latter decisions, however, ..... action, the plaintiffs cannot have a larger right to relief than the company itself would have if it were plaintiff, and cannot complain of acts which are valid if done with the approval of the majority of the shareholders, or are capable of being confirmed by the majority. the cases in ..... of exercising votes, electing directors and management of the company as envisaged in the memorandum and articles of association and the provisions of the act, is not valid and enforceable, unless the articles are amended and the consent of the company in meeting obtained with the requisite majority. out of the 1 ..... to 7 persons who had applied for the same. on the same day, the return as required by the act was also duly filed with the registrar of companies. in september, 1960, an extraordinary general meeting of the company was also called with a view to increase the capital of the company .....Tag this Judgment!
Court : Karnataka
Decided on : Jan-24-1985
Reported in : ILR1985KAR688
..... his place, as required under rule 9(3) read with section 9 of the act.learned counsel for the petitioners contended that in view of the aforesaid two defects in the proceedings of the board its advice cannot be regarded as valid andconsequently the final notification of the state government must be declared invalid. in support ..... was less than 100 per cent neutralisation or at any rate not more than 100 per cent neutralisation, relying on the bases level of 100 points in 1960, is really an attack against the basic rate of minimum wages fixed in the impugnednotification. when the basic wages fixed are 'minimum wages' at or upto ..... method of calculation furnished, which is said to have been adopted in the l.i.c. was to calculate on the basis of minimum wage base of 1960 when the c.p.i. was 100, which is extracted earlier. on the basis, the learned counsel for workmen maintained that neutralisation, provided for did ..... stated as follows :'4. that the cost of living index is arrived at on the basis of prayer's formulai.e.,c.p.i. no. (bare 1960) =costof goods of consumer basket on current date mores 100costof goods of the same basket in 19605. that 100% neutralisation means increase in wages by the same ..... over and above 600 points of rise/increase in the consumer price index figures for industrial workers on the basis of state average in the series, of 1960-100 base.classification ofemployees :rate of cost of livingallowance :1.employees getting rs. 10/-or less than rs. 10-00 per day or rs. 300 .....Tag this Judgment!
Court : Mumbai
Decided on : Oct-17-1985
Reported in : 1986(1)BomCR196; (1986)88BOMLR355; 1985(6)ECC241; 1988(19)LC514(Bombay); 1985(22)ELT644(Bom)
..... the view taken in sylvania laxman's case has to be reconsidered in the light of the above-mentioned decisions, we proceed to consider the same.6. the customs act is an act to consolidate and amend the law relating to customs. chapter v thereof deals with levy of and exemption from customs duty. ..... the petitioners-interveners placed reliance upon the decision of the supreme court in vanguard fire and general insurance company v. m/s. fraser and roass : 3scr857 where their lordships have laid down (pages 974-975) :'...... it is well settled that all statutory definitions or abbreviations must be read subject to the ..... : 82itr599(sc) in which the supreme court took a view similar to the one taken in vanguard fire and general insurance company's case air 1960 sc 972. thus as discussed above, ordinarily, the special meaning given to the interpretation clause should be given effect to. where a word is defined in ..... of customs and another 1983 e.l.t. 65 (kerala) and union of india v. k. kecherim : 1983(13)elt941(del) . we, therefore, proceed to consider if these and some other decisions relied upon for the respondents, in any way militate against the view we have taken.48. the first supreme court ..... goods 'imported into india' has reference to the land mass of india and not to the territorial waters of india. in that case the court proceeded on that basis to consider as to how the assessable value of the goods should be arrived at under section 14 and held (page 210) :'......... .....Tag this Judgment!
Court : Karnataka
Decided on : Apr-09-1985
Reported in : (1985)48CTR(Kar)88; ILR1985KAR1543; 155ITR81(KAR); 155ITR81(Karn)
..... k l j 256, a division bench of this court consisting of venkataswami and jagannatha shetty jj., dealing with a case of a disciplinary proceeding under the chartered accountants act, vide pages 258 and 259 (paras. 8, 9 and 10) have referred to with approval to some of the cases noticed by us ..... of accounts on the assumption that audited accounts will assist the income-tax department in making speedy assessments. in my view, the assumption is valid only if the scope and nature of audit are also changed. over the year auditors have tended to certify financial statements without making a ..... of account) and claims for deductions. audit would also help in the proper presentation of the accounts before the tax authorities, thereby making assessment proceedings more meaningful. further, in a vast majority of cases, it would save considerable time of the assessing officers which is at present spent on ..... representatives of the people have, in authorising the imposition of the restrictions, considered them to be reasonable.' 45. in narendra kumar v. union of india, : 2scr375 , a constitution bench of the supreme court, reviewing the earlier cases, explained the scope and ambit of this article in these words (p. 435) ..... ' occuring in s. 44ab refers to a person occurring in s. 2(31) of the act in which that term has been given an extensive but not an exhaustive meaning as to include (i) an individual, (ii) a hindu undivided family, (iii) a company, (iv) a firm, (v) an association of persons .....Tag this Judgment!
Court : Karnataka
Decided on : Feb-13-1985
Reported in : AIR1986Kant21; ILR1985KAR2477
..... vires of the act, which is binding on us. but, the same as also the reasons, if any on which the same, has been upheld has no relevance to judge its validity on the touch stone of arts. 14 and 19 of the constitution. 1, therefore, proceed to examine its validity on that ..... relevant portions of the judgments of the supreme court in state of madras v. v. g. rao : 1952crilj966 ; narendra kumar v. union of india : 2scr375 ; and laxmi khandasari v. state of u.p. : 3scr92 . however, in addition i shall refer to two more rulings of the supreme ..... the elected representatives of the people have in authorising the imposition of the restrictions, considered them to be reasonable'.in narendra kumar v. union of india, : 2scr375 a constitution bench of the supreme court expressed thus :'(16.) it is clear that, in these three cases, viz., chintaman rao's case, : [1950 ..... reasonableness of special procedure prescribed for the trial of offenders alleged to constitute a separate or distinct class.73. as long back as in 1960, it was said by this court in kangshari haidar that the propositions applicable to cases arising under art. 14 have been repeated so many ..... bihar : 1955crilj374 ; ram krishna dalmia v. s. r. tendolkar, : 1scr279 ; c. 1. emden v. state of u.p. : 2scr592 ; kangshari haldar v. state of west bengal, : 2scr646 ; jyoti pershad v. administrator for the union territory of delhi, : 2scr125 and state of gujarat v. shri ambica mills ltd., ahmedabad, : .....Tag this Judgment!
Court : Gujarat
Decided on : Nov-05-1985
Reported in : (1986)51CTR(Guj)309; 164ITR107(Guj)
..... by the wealth-tax officer. on receipt of the order from the valuation officer, under sub-section (5) of section 16a of the act, the wealth-tax officer proceeded to assess the wealth-tax in conformity with the estimate of the valuation officer. we may, at this stage, mention that besides this residential ..... contains clear words to that effect or because it deals with matters of procedure only, for then parliament has shown an intention that the act should operate on pending proceedings, and the court of appeal are entitled to give effect to this retrospective intent as well as a court of first instance.' 27. ..... savitri air 1966 sc 234, it was observed that procedural law is generally retrospective. but where by the enforcement of such an amendment, the validity of a judicial order validly passed, is affected, it cannot be given retrospective effect. these observations were explained by pointing out that if in a suit a decree ..... remembered that under sub-section (1) of section 7 read with section 3, the value of any asset constituting the total assets of any individual, hindu undivided family or company has to be estimated on the price prevailing in the open market on the valuation date for the purpose of bringing it to ..... a decision at first instance and the hearing of an appeal from that decision was discussed by the house of lords in attorney-general v. vernazza  ac 965. lord denning said (at p. 978) that it was 'clear that in the ordinary way the court of appeal cannot take into .....Tag this Judgment!