Court : Patna
Decided on : Jul-01-1997
..... plaintiff-swetambars and also digambars had entered into agreement with the state of bihar. in that judgment of supreme court, the validation act of 1969 had not been considered and after the validation act came into force, this, question of non publication of notification in two newspapers is redundant. 113. the next point has ..... revision petition was filed admittedly and while that revision petition was pending before this court and when there was no stay order passed regarding further proceedings of the suit in the revision petition then during the pendency of the revision petition the suit was already disposed of, thus the revision petition ..... thirthankars are in many respect as per belief amongst the jains higher in status than the gods or some of the goddesses as believed in hindu mythology. out of these 24 thirthankars, it is believed by jains that 20 have attained nirwan or salvation in the present cycle of world ..... memorandum of appeal filed against the final decree. in this connection, he has referred to a decision of the supreme court as reported in air 1960 sc 941 (satyadhyan ghosal v. smt. dcorajin dcbi) wherein it was held that an interlocutory order against which no appeal is maintainable can be ..... air 1984 gauhati 39 achouba singh v. l. achouba sihgh, air 1959 all 579 (capt. s. v. daniels v. gragary warden trust) and air 1960 madh pra 249 (muslim wakf board. bhopal v. municipal board, bhopal) that the non-joinder of some of the parties cannot be allowed to straighway .....Tag this Judgment!
Court : Guwahati
Decided on : May-12-1997
..... of substantiating the basis on which the court can scrutinise the reasons. i have perused the reasons and i am satisfied that there are valid reasons to initiate the proceeding. 20. this matter can be considered also on the basis of the decision in sto v. uttareswari rice mills : 89itr6(sc ..... was also contended for the appellant that the income-tax officer should have communicated to him the reasons which led him to initiate the proceedings under section 34 of the act. it was stated that a request to this effect was made by the appellant to the income-tax officer, but the income-tax ..... and are not extraneous or irrelevant to the purpose of the section. to this limited extent, the action of the income-tax officer in starting proceedings under section 34 of the act is open to challenge in a court of law (see calcutta discount co. ltd. v. ito : 41itr191(sc) . . .. ..... be considered as having been earned by individuals. the supreme court held that it was earned by an association of persons. (3) cit v. indira balhrishna : 39itr546(sc) . the supreme court pointed out as follows (page 551) : ' it is enough for our purpose to refer to three decisions : in re b ..... , learned counsel, argues that the writ applications are to be thrown out on the ground of existence of adequate alternative remedy. he submits that the act provides adequate, alternative, efficacious remedy and without resorting to them the petitioners cannot seek remedy in the writ forum. on the other hand, the learned .....Tag this Judgment!
Court : Delhi
Decided on : Nov-05-1997
Reported in : (1998)146CTR(Del)576
..... judgment void or which are specified in statutes authorising such actions. invalidity of the judgment of such nature as to render it void is a valid ground for vacating it at least if the invalidity is apparent on the face of the record. a material and substantial irregularity which has ..... opinion of ao, the assessed having failed to discharge the burden of proof regarding the source of the remittance, proceeded to treat the receipts as unexplained cash credit under s. 68 of the act. 5.1 by letter dt. 21st march, 1995 filed before the ao, the petitioners had taken the plea ..... review its own judgment or orders. [see dr. kaslinath g. jalmi & anr. vs . the speaker & ors. : 2scr820 , dr. smt. kuntesh gupta vs . management of hindu kanya mahavidyalaya : 1987(32)elt8(sc) , patel narshi thakershi vs . pradumansinghji arjunsinghji : air1970sc1273 , manohar lal verma vs . state of mp : air1970mp131 and cit vs . itat : [ ..... not a mistake apparent on the record. [also see k. m. shanmugam vs . srvs (p) ltd. : 1scr809 , satya narain vs . mallikarjun : 1scr890 and a recent division bench decision of this court in cit vs. eurasia publishing house (p) ltd. (it ref. 52/80 decided on 28th october, 1997). 38 ..... submits to it, waiver or estoppel results. 32. the law has been well settled by punjab high court in mangat ram kuthalia vs . cit : 38itr1(mad) , in the following terms : 'it was a settled rule that a judicial tribunal could recall and quash its own order in exceptional cases .....Tag this Judgment!
Court : Mumbai
Decided on : Jul-11-1997
Reported in : 1998(1)ALLMR62; 1998(1)BomCR417
..... raised the plea in the statement of claim that enquiry was not fair and proper and the enquiry officer was partial and favouring the club throughout the enquiry proceedings/he has also set up the plea that the enquiry was conducted in total violation of the principles of natural justice and no opportunity was given to him ..... , : (1975)iillj409sc and other rulings whose ratio runs counter to the principles enunciated above, and hospital mazdoor sabha, : (1960)illj251sc is hereby rehabilitated'. 9. thus, the apex court overruled safdarjung hospital, madras gymkhana, delhi university and other rulings whose principles were inconsistent with the principles laid down in bangalore ..... they are substantially severable, then they can be considered to come within section 2(j). (d) constitutional and competently enacted legislative provisions may well remove from the scope of the act categories which otherwise may be covered thereby. v. we overrule safdarjung, : (1970)iillj266sc , solicitor's case : (1962)illj241sc , gymkhana, a.i.r. 1968 s.c. 1873 dhanrajgirji hospital ..... relied on the decision of the apex court in physical research laboratory v. k.g. sharma, : (1997)iillj625sc .7. the term 'industry' is defined in the industrial disputes act under section 2(j)which reads thus:(j) 'industry' means any business, trade, undertaking, manufacture or calling of employers and includes any calling, service, employment, handicraft, or industrial .....Tag this Judgment!
Court : Karnataka
Decided on : Mar-31-1997
Reported in : ILR1997KAR1573
..... ineffective of judgments or orders of competent courts and tribunals by changing their basis by legislative enactments is a well known pattern of all validating acts. such validating legislation which removes the causes for ineffectiveness or invalidity of actions or proceedings is not an encroachment of judicial power.in hari singh v. military estate officer : 1scr515 a bench of seven learned ..... ineffective of judgments or orders of competent courts and tribunals by changing their basis of legislative enactment is a well known pattern of all validating acts. such validating legislation which removes the causes for ineffectiveness or invalidate all actions or proceedings is not an encroachment of judicial power. in i.n. saksena's case56 supra, the court held :'while, in view of ..... be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.' section 40 reads :'abatement of proceeding under the land acquisition act, 1894: on and from the appointed day all notifications issued under any of the provisions of the land acquisition ..... commerce and not entry 35 of list iii, namely, mechanically propelled vehicles. this court following the principle laid down in the case of narayanappa v. state of mysore : 3scr742 reveresed the view of the high court and held that the impugned section fell within the legislative power of the state under entry 20 of list iii of schedule .....Tag this Judgment!
Court : Mumbai
Decided on : Aug-13-1997
Reported in : 1998(3)ALLMR785; 1998(1)BomCR305
..... certain portion of the land in favour of the landholders. obviously, such a decision is possible only on the hypothesis that the non-applicants in those proceedings (viz. heirs of ashru) were the tenants or the heirs of the tenant ashru. the position of the landholders would not have been prejudicially affected ..... his property. various admissions made in this case are unambiguous and unequivocal. in the written reply ex. aw 5/7, filed by nihal chand in these proceedings, it has been clearly admitted that the insolvent has 1/3rd share in the property. under these circumstances, the burden of proof on the official receiver, ..... for the plaintiff and mr. chagla, learned counsel appearing for the defendants at length. mr. dwarkadas has submitted that the defendants had made admissions during the proceedings before the small causes court, wealth tax and income-tax authorities to the effect that the deceased and defendant no. 1 were having joint ownership of ..... 6/2 the copy from the entries of the register of the property tax for the years 1956 to 1961; a.w. 6/3 for the years 1960 to 1965; a.w. 6/9 for the years 1965 to 1970, in which the share of chiranji lal insolvent has been shown as 1/3rd ..... pleas. but here the landholders prosecuted one of those proceedings and have got a decision of resumption of the land. thus the landholders have elected to choose one of the two inconsistent remedies and have obtained a relief under section 38 of the tenancy act. it would be very difficult for them now .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-19-1997
Reported in : AIR1997SC1952; 1997(4)ALLMR(SC)450; 89CompCas74(SC); JT1997(4)SC15; 1996(5)SCALE17; (1997)10SCC488; 3SCR51
..... be guilty and could be punished but, it was submitted, the mandatory provision not having been followed no valid contract could come into existence and, consequently the cane commissioner had no jurisdiction to proceed in the matter for appointment of an arbitrator. while repelling the contention, this court at page 780 observed as ..... : 1861 all er rep 154; alexander v. rayson (1936) kb 169 : (1935) all er rep 185 and sajan singh v. sardara ali (1960) 1 all er 269 : (1960) ac 167.57. it was submitted by mr. setalvad that the principle of law enunciated in the aforesaid decisions in england is restricted in its application ..... er rep 185 bowmakers ltd. v. bamet instruments ltd. (1944) 2 all er 579 : (1945) kb 65, sajan singh v. sardara ali (1960) 1 all er 269: , (1960) ac 167 to the extent, at least, of his third proposition it would appear that there has been some modification over the years of lord eldon lc ..... transfers which had already taken place.48. reference may first be made to the decision of the privy council in sajan singh v. sardara ali (1960) a.c. 167. in that case the regulations which had been framed provided that no person could use or sell a motor vehicle for the ..... special court (trial of offences relating to transactions in securities) ordinance 1992 was issued on 6.6.1992 which was subsequently replaced by the act.special courts act, 1992:4. the necessity for issuance of the said ordinance is contained in the statement of objects and reasons which reads as follow:in the .....Tag this Judgment!
Court : Mumbai
Decided on : Jun-20-1997
Reported in : 1998(2)BomCR87
..... considered in the earlier proceedings, and therefore, the validity could again be questioned. the supreme court held that such submissions were contrary to the principles of res judicata and ignored the binding effect of the decision ..... .r. 1941 pc. 64 were followed by this court in dalmia dadri cement co. ltd. v. c.i.t. : 34itr514(sc) ; state of saurashtra v. memon haji ismail haji : 1scr537 ; jagannath agarwala v. state of orissa : 1scr205 ; state of saurashtra v. jamadar mohamad abdulla : 3scr970 ; pramod chandra v. state of orissa. : air1962sc1288 , : 1scr357 . a discordant ..... or interests over those lands were granted for cultivation on payment of certain revenue. the impugned legislation sought to abolish all rights so created with retrospective effect from 1st may 1960 i.e. the date on which the state of gujarat was formed. to that extent this case if similar to our case. the supreme court held that in pith ..... an act or notification at different times on different grounds. the supreme court has held that once the validity has been challenged and considered by the court, it must be presumed that all grounds which could validly be raised were raised and considered by the court, the supreme court negatived the contention that the ground raised in the present proceedings were not raised or .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Sep-29-1997
Reported in : 234ITR595(P& H)
..... v. sham lal kewal krishan . the firm was running a liquor contract under licences obtained from the government. during the course of proceedings under section 132(5) of the act, the assessee produced a second set of accounts called set no. 2 wherein were recorded certain transactions not finding any place in the ..... has an authority to consider whether a firm running liquor business had really and genuinely come into existence. the question is if the firm is not valid by reason of having authorised non-licensee-partners to run the business of liquor, can the partnership be declared as not genuine.25. shri ajay mittal ..... carrying on the opium business under an opium contract taken in the names of some of the partners only was not a validly constituted firm under the provisions of the opium act and was not entitled to registration. in that case, the opium contracts were in the name of lal chand mohan lal. ..... , lays down that a licence may be granted to an individual, a body incorporated under the indian companies act, a society registered under the punjab co-operative societies act, 1961, a partnership firm, a hindu undivided family or a government department.16. rules 6 and 7 of the aforesaid rules are relevant for the ..... , a licence for retail sale of country spirit had been obtained by one bihari lal jaiswal under the madhya pradesh excise rules, 1960. bihari lal jaiswal entered into a partnership with 10 other persons to conduct the business under the said licence. the income-tax officer .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jan-17-1997
Reported in : II(1997)ACC1; 1997ACJ721; JT1997(1)SC580; (1997)115PLR785; (1997)9SCC552; 1SCR304
..... .12. negligence and tort have been viewed without elaborately embarking upon the definition of 'tort' applicable to varied circumstances and the scope of negligence in its wider perspective, let us proceed to consider the meaning of 'negligence' in the context of tort liability arising in this case. in every case giving rise to tortious liability, tort consists of injury and damage ..... is merely one of the circumstances which enabled the defendant to claim that the highway authority came under the duty of care.52. in burton v. west suffolk county council (1960) 2 wlr 745, a highway authority carried out certain drainage work on a road to improve its conditions since it was inadequate to prevent hooding when the road was subjected ..... conduct brought with unreasonable risk of damage to another. the question whether duty consists in a particular situation involves determination as a question of law.15. negligence would include both acts and omissions involving unreasonable risk of having done harm to another. the breach of duty must cause damage. how much of the damage to be compensated by the defendant should ..... of death of jayantilal has proximate relationship with the negligence giving rise to tortious liability, entailing payment of compensation to the respondents? the marginal note of section 66 of the act indicates 'matters which may be provided for by the corporation at its discretion'. it envisages that the corporation may in its discretion, provides from time to time, wholly or .....Tag this Judgment!