Court : Central Administrative Tribunal CAT Delhi
Decided on : Mar-07-2012
v.k. bali, chairman: 1. lakshmi singh negi, commissioner of income tax, the applicant herein, has filed this original application under section 19 of the administrative tribunals act, 1985, questioning the memorandum dated 04.11.2004, vide which the president proposed to hold an enquiry against him under rule 14 of the central civil services (classification, control and ..... . d. gupta, commissioner (appeals); varinder mehta, joint commissioner; jairaj kumar, additional commissioner; and harinder yadav, assistant director, in respect of a period when the applicant was posted as joint commissioner (income tax) at rohtak, haryana. the enquiry officer submitted his report on 27.11.2008 finding the articles of charge i, ii and iii as partly proved. on 23.11.2009, the ..... applicant through an application under the right to information act sought information as regards the authority who had approved the charge-sheet/memorandum dated 04.11.2004, and vide reply dated 16.12.2009 received by him, he was informed .....Tag this Judgment!
Court : Delhi
Decided on : Mar-26-2012
..... is not basing his claim on the documents, which are not in possession of the cbi like the orders passed by the income tax appellate authority adjudicating finally the income of the petitioners family members, which would be the defence available to the petitioner at the time of trial, in view ..... satisfactorily account, cannot be convicted of an offence under section 5(2) read with section 5(1)(e) of the act unless the prosecution disproves all possible sources of income. 13. that takes us to the difficult question as to the nature and extent of the burden of proof under ..... the distinction between the two jurisdictions. while exercising jurisdiction to issue a writ of certiorari, the high court may annul or set aside the act, order or proceedings of the subordinate courts but cannot substitute its own decision in place thereof. in exercise of supervisory jurisdiction the high court ..... and the supervisory jurisdiction are to be exercised sparingly and only in appropriate cases where the judicial conscience of the high court dictates it to act lest a gross failure of justice or grave injustice should occasion. care, caution and circumspection need to be exercised, when any of the ..... constitution. (2) interlocutory orders, passed by the courts subordinate to the high court, against which remedy of revision has been excluded by cpc amendment act 46 of 1999 are nevertheless open to challenge in, and continue to be subject to, certiorari and supervisory jurisdiction of the high court. (3) .....Tag this Judgment!
Court : Delhi
Decided on : Aug-23-2012
..... was reasonably expected to be let out from year to year. under the unit area based system which was introduced by the amendment act of 2003, tax for a particular property is based on the annual value of the property arrived at by multiplying the unit area value assigned to the ..... contention in respect of the union taxation argument. we note that article 289(1) of the constitution of india declares that the property and income of a state shall be exempt from union taxation. in ndmc v. state of punjab (supra), the question which arose for consideration was whether the ..... of legislative competence sought to be raised on the part of the petitioners. all that it means is that taxes under the said act of 1957 as amended by the amendment act of 2003 would be regarded as union taxation for the purposes of article 289, whenever that question arises. in ..... 116. constitution of municipal valuation committee. (1) the government shall as soon as may be after the commencement of the delhi municipal corporation (amendment) act, 2003, and thereafter at the expiration of every third year, constitute by notification in the official gazette, a municipal valuation committee. (2) the municipal ..... judgment:- 65.the result of the foregoing discussion is: 1. it cannot be held that summary speedier procedure prescribed under the pp eviction act for evicting the tenants, sub-tenants or unauthorised occupants, if it is reasonable and in conformity with the principles of natural justice, would abridge .....Tag this Judgment!
Court : Delhi
Decided on : Sep-17-2012
..... of shri ashok kumar aggarwal carried out from 22/06/2008 to 15/07/2010 do not relate to cbi as the observations are based on the notings of the income tax department. 14(i) on the observation of honble cat regarding chances of tampering with evidence by shri ashok kumar aggarwal, it may be mentioned that he is a very ..... . hence it cannot be concluded that the sanction order is invalid. 3(i). no comments are being offered regarding the other contention of shri aggarwal relating to clubbing of his income and assets with that of his family members since the case is under trial. 4. para no.7 it is true that cbi has been consistently of the opinion that ..... chance for a writ court to interfere, and regretfully we find that a writ petition has been filed. 17. on the subject of a civil servant being accountable for his acts during discharge of official duties, none can deny his being accountable; but it also has to be kept in mind that the process of accountability cannot be stretched indefinitely, i .....Tag this Judgment!
Court : Delhi
Decided on : May-16-2012
..... take care of his aged father and younger brother is also on his shoulder. on the other hand, the petitioner has no responsibility on her shoulders. apart from deductions towards income tax and on other counts, he is also contributing towards gpf and responsibility to fulfill social obligations is also on his shoulder because of inability of his father to fulfill the ..... , for 11 years the petitioner never considered herself to be destitute in need of any maintenance from the respondent who was serving in delhi police even at that time. the income of the parties is also not in dispute for the reason that the petitioner is working in anganwadi centre and as per the certificate dated 01.03.2012 placed on ..... application under section 127 cr.p.c. on 19.03.2010 seeking enhancement of the monthly maintenance. the learned judge, family court, dwarka vide the impugned order, after considering the income of the parties and the material available on record, doubled the amount of maintenance i.e. from rs.1,000/- to rs.2,000/- per month, which is now being ..... intent. this appears to be the intention of legislator by omitting the words of limitation, so far as the amount is concerned. by the code of criminal procedure (1amendment) act, 2001 (central act 50 of 2001) the words not exceeding rs.500/- in the whole have been omitted w.e.f. 24.9.2001. in the present case, it is not in .....Tag this Judgment!
Court : Mumbai
Decided on : May-11-2012
..... their request the petition is taken up for hearing and final disposal. 2. the constitutional validity of section 48(5) of the maharashtra value added tax act, 2002 (mvat act, 2002) is in challenge. in the alternative, if its validity is upheld, the petitioner seeks that the words actually paid be read down ..... madras vs. radio and electricals ltd. (1966(18) stc 222 (sc)the supreme court considered the provisions of section 8(1) of the central sales tax act, 1956 and the registration and turnover rules, 1957. the issue was whether, upon a purchasing dealer in one state furnishing a form-c declaration to the ..... made infructuous by ingenious contrivances. experience has shown that attempts to evade the tax are often made. 38. ..... if it were not to be so read, then the admitted power to tax a person on his own income might often be ..... ancillary matters. an entry which authorises the imposition of a tax, such as entry 54 of list ii, also authorises an enactment which prevents the tax imposed being evaded. as a constitution bench of the supreme court observed in baldeo singh vs. commissioner of income tax, (air 1961 sc 736 para 20 page 742) .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : May-22-2012
..... . sufficient amount was spent on the marriage. many jewellery articles were given in marriage which was accounted for in the account books of the father of the complainant and income tax returns. bills for purchasing the same were also handed over to the investigating officer. however, none of the said jewellery articles has been recovered. she has given details ..... fide one and filed with oblique motive and, however, there are also rapid increase in genuine cases of dowry harassment. the present is such a case of harassment and acts of cruelty having been committed upon complainant on account of dowry. she was turned out of the matrimonial home and, thereafter divorce petition was filed. efforts were also made ..... petitioners joined the investigation and, however, they are not cooperating and recovery of jewellery is yet to be effected. further contended that there are specific allegations of various acts of cruelty having been committed upon complainant by all the family members including the present petitioners and that the complainant has given natural version of the occurrence in the detailed ..... affluent families. lot of articles were given in dowry including jewellery, which was entrusted to all the family members including the present petitioners-accused. there are specific allegations of acts of physical torture having been committed upon the complainant by petitioners-accused and the co-accused. she has given natural version of the entire occurrence. it has been contended .....Tag this Judgment!
Court : Gujarat
Decided on : May-10-2012
..... this court. in support of his submission, the petitioner has produced the birth certificate, school leaving certificate issued by diwan ballubhai madhyamik shala of ahmedabad, the pan card issued by income tax department of government of india, a xerox copy of passport. the learned single judge dismissed the petition on the ground that the petitioner ought to have produced the requisite documents ..... no.2, his correct birth date i.e. 14.7.1978 has been mentioned in number of documents like school leaving certificate, permanent account number card which is issued by income tax department of government of india, the passport issued by passport authority of india. since the petitioner who is at present residing at canada needed the birth certificate, through his father ..... under article 226 of the constitution of india when the authority concerned has failed to exercise its statutory powers envisaged in section 15 of the registration of births and deaths act. 6. we are satisfied with the documentary evidence produced by the appellant as well as the affidavits filed by the parents of the appellant that the correct date of birth ..... of village mehsana on 14.7.1978. his birth was registered with talati-cum-mantri of village santhal as provided under the provisions of the registration of births and deaths act, 1969. it is his case that by mistake the respondent no.2 i.e. talati had mentioned his date of birth as 25.8.1978. it is his case that .....Tag this Judgment!
Court : Delhi
Decided on : Dec-20-2012
..... 50,559/- per month. the annual at this rage comes to `50,559/- x 12=`6,06,708/- on which income tax for the assessment year 2012-13 comes to `54,942/-. after deducting income tax, annual income of deceased comes to `5,51,766/-. the age at the time of accident was 55 years, hence multiplier of ..... that even where it is proved that there was a conscious or willful breach as provided under section 149(2)(a) (ii) of the motor vehicle act, the insurance company would still remain liable to the innocent third party but may recover the compensation paid from the insured. the relevant portion of the ..... the interest of an insurer who otherwise has no liability to pay any amount to the insured but for the provisions contained in chapter xi of the act. this means, the insurer has to pay to the third parties only on account of the fact that a policy of insurance has been issued ..... `8,322/-. it is also to be appreciated that hra is integral part of earnings of a salaried employee and for the purpose of the motor vehicles act the important aspect is earning capacity of deceased at the time of accident. the deceased legally entitled for aforesaid hra, even though due to certain reasons (government ..... of the condition of policy. the three judge bench of the supreme court in sohan lal passi analyzed the corresponding provisions under the motor vehicles act, 1939 and the motor vehicles act, 1988 and approved the decision in skandia. in new india assurance co., shimla v. kamla and ors., (2001) 4 scc 342.the .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Nov-26-2012
..... tenderer or bidder shall remit to zilla parishad head of account a sum equivalent to 25% of the knocked down amount along with payment of prevailing income tax and submit the same to the asst. director of mines and geology within two working days. this shall be in addition to the earnest money deposit ..... of account as indicated in the order of confirmation and submit the challans to the concerned asst.director of mines and geology along with payment of prevailing income tax and a security deposit of 10% of the knocked down amount subject to the minimum of rs.1,00,000/- (rupees one lakh only) ..... and submitted proposals for confirmation, only after 25% of the amount is deposited within two days. however, he submitted a report on 02.08.2012, and acting on the same, the 2nd respondent passed orders of confirmation on 04.08.2012. by that time, 25% of the amount was not deposited. the petitioner ..... and execute the lease deed with the assistant director of mines and geology concerned in form g-i on stamped paper as per the registration and stamp act within seven days from the date of confirmation order. the lease period shall commence with effect from the date of the execution of the lease deed. ..... (3) the successful bidder is liable to pay any other taxes payable to the government as per statutory provisions of various acts and rules prevailing. (4) if the successful tenderer or bidder fails to pay either 25% of the knocked down amount .....Tag this Judgment!