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 : Punjab and Haryana
Decided on : Jul-16-1997
Reported in : 236ITR210(P& H)
..... assistant controller cannot be said to have any reason to believe, on the basis of the information, that any property chargeable to estate duty has escaped assessment. 8. since the validity of the audit note was under challenge, this court directed the department to produce the original order of assessment framed by the assistant controller on february 19, 1983, and also ..... escaped assessment, it was held that the basic requirements to assume jurisdiction for reassessment under section 59 were satisfied. 13. a question about the validity of the reopening of assessment under section 147(b) of the income-tax act, 1961, was examined by the allahabad high court in sterling machine tools v. cit : 122itr926(all) . in that case, the assessee ..... b. s. gupta, learned senior counsel for the accountable person, has argued that the aforesaid audit note did not constitute a valid and legal information which could be acted upon for reopening the case under section 59(b) of the act. it was necessary that the assistant controller must have reason to believe that any property chargeable to estate duty had escaped assessment ..... family. the assistant controller then proceeded to assess the entire value of the hindu undivided family property instead of its half value which had been assessed earlier. 4. no fresh return was filed, in response to the notice issued under section 59 of the act, by the accountable person though a reply was filed stating that the assessment had already been made correctly .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on : Oct-29-1997
Reported in : (1999)63TTJ(Ahd.)357
..... the matter. according to the learned departmental representative the returns filed by the assessee after detection of concealment by it would not be considered a valid return under vd1s and, therefore, no benefit of cbdt circulars can be given to the assessee. the returns have not been filed suo moto ..... therefore, reference was necessary to be made to the departmental valuer. the said assessment was set aside by the cit(a). even during the reassessment proceedings also, nowhere it was found by the ao from the records as well as books of accounts maintained and also details furnished by the assessee, ..... as per his requirement. no defect, whatsoever were found by the ao at the time of assessment as well as at the time of reassessment proceedings. the assessee had maintained the details regarding all the materials purchased and payments made to labourers. when the ao invited objections from the assessee to ..... was noticed by the ao that the assessee had completed construction of property known as jaynath hall' at gondal road, rajkot. during the course of assessment proceedings for asst. yr. 1982-83 reference was made to the district valuation officer (dvo) to determine the cost of the said property. the dvo vide ..... therefore, it was clear that the assessee had concealed the income. the ao initiated penalty proceedings under s. 271(1)(c) and under s. 273 of the it act and also charged interest under s. 215 of the act.7. before the cit(a) the assessee contended that the ao was not justified in .....Tag this Judgment!
Court : US Supreme Court
Decided on : Dec-09-1997
..... id., at 12, '15, "recklessness, gross negligence and conscious disregard for [lewis's] safety," id., at 13, n8, and "oppression, fraud and malice," ibid. the subsequent summary judgment proceedings revealed that the height of the fault actually claimed was "conscious disregard," the malice allegation having been made in aid of a request for punitive damages, but unsupported either in ..... conscience" was recited in at least one opinion involving legislative action. see united states v. salerno, 481 u. s. 739 , 746 (1987) (in considering whether the bail reform act of 1984 violated the due process clause, we said that "[s]o-called 'substantive due process' prevents the government from engaging in conduct that 'shocks the conscience' "). i am of ..... is claimed on the basis of a constitutional violation, even a finding of qualified immunity requires some determination about the state of constitutional law at the time the officer acted. what is more significant is that if the policy of avoidance were always followed in favor of ruling on qualified immunity whenever there was no clearly settled constitutional ..... u. s. 226 , 232 (1991) ("a necessary concomitant to the determination of whether the constitutional right asserted by a plaintiff is 'clearly established' at the time the defendant acted is the determination of whether the plaintiff has asserted a violation of a constitutional right at all," and courts should not "assum[e], without deciding, this preliminary issue"). justice stevens .....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 : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Dec-23-1997
Reported in : (1998)67ITD379(Mum.)
..... been a gross under-valuation of the roperty in the previous year. therefore, the notice issued by the wto under section 17 was valid. however, it would be open to the assessee, in proceedings pursuant to the notice, to contest the same on all such grounds as he might be advised.we are of the view that ..... soon thereafter, sold the property for the almost equivalent value of rs. 5,00,000 the wto issued a show-cause notice under section 17 of the wt act, 1957, in respect of the assessment year 1976-77 on the ground that he had reason to believe that the net wealth of the assessee chargeable to ..... and trustees of the estate of late shri ratanchand hirachand; mr. rajas r. doshi & aryind r. doshi have applied for a certificate under section 230a of the it act 1961 for executing sale deed of the property situated at chaturshringi hill, survey no. 87/a-1/17/87/a-1 /3 and 87-b village aundh ta. ..... and truly all material facts necessary for asst. his net wealth chargeable to tax on this account has escaped assessment under section 17(1) (a) of w.t. act. issue notice under section 17(1) (a)." 4. the main plank of attack launched by shri khare, ld. counsel for the assessee, is that all material ..... of rs. 16 lakhs and the assessing officer came to know of this sale deed when the assessee applied for a certificate under section 230a of the it act vide his application dated 31-5-1983. the requisite certificate under section 230a was issued on 19-3-1983. but on the basis of the valuation shown .....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 : Gujarat
Decided on : Dec-19-1997
Reported in : (1998)2GLR1020
..... . the petitioner filed rejoinder affidavit to the reply and he has contended that the termination of his services has been made in violation of section 25f of the industrial disputes act. again he reiterated his grievance of retention of junior persons. shri umraobeg is stated to be re-employed because of his relationship with chief officer. however, the petitioner has not ..... petitioner contended that the termination of services of the petitioner is bad in law as it has been made in violation of provisions of section 25f of the industrial disputes act. it has next been contended that the juniors were continued in service whereas the petitioner's services were dispensed with. lastly, the learned counsel for the petitioner contended that the ..... of his termination and as such, the challenge to the action of respondent terminating his services on the ground of violation of provisions of section 25f of the industrial disputes act, 1947, is wholly misconceived. the decision of this court, copy of which has been filed by petitioner, in civil application no. 545 of 1987, is also of little help to ..... have no legal right to continue on the post liven if the services of daily wagers are being terminated in violation of provisions of section 25f of the industrial disputes act, 1947, still they do not acquire any right to hold the post. at the most, they may be entitled for the notice pay or the retrenchment compensation, but their services .....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!