Court : Andhra Pradesh
Decided on : Nov-17-1983
Reported in : 1984(17)ELT233(AP)
..... tribunals unless it is expressly made applicable. it applies only to all judicial proceedings in or before any court including those mentioned thereunder in section 1 of the evidence act. the evidence even illegally collected is still evidence and cannot be excluded from consideration as laid down in pooran mal v. director of ..... a civil nature, notwithstanding that such right may depend entirely on the decision of question as to religious rites or ceremonies; explanation ii. - for the purpose of this section it is immaterial whether or not any fees are attached to the office referred to in explanation i or whether or not ..... in union of india v. suryaprkasa rao, (1) 1967-1 an. w.r. 20 and b., poyrnaiah v. union of india (finance), (2) 1967 (2) a.d.t. 141. the order is arbitrary for the reasons set out by the trial court but not considered by the appellate court smacked of ..... . its jurisdiction is a limited one to enquire whether - (1) the adjudicating officer is competent to seisin of the matter; (2) whether the essential requisites postulated under the act and the rules are present (3) whether on the facts found and accepted, the offence complained of is established (4) whether ..... been issued and an opportunity was given. the copy thereof was also supplied. the appellant has given a reply which is marked as ex. b-2. therein while controverting all the allegations, he expressed absolute confidence of dispassionate approach in the adjudicating officer. he did not ask for examination, of .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Dec-22-1983
Reported in : 1984(16)ELT100(AP)
..... (rupees two andpaise fifty only)rs. 6.25 (rupees six andpaise twenty-five only)--------------------------------------------------------------6. section 30(1) of the act empowers the central government to make rules for carrying out the purposes of the act. under clause (c) of sub-section (2) of the said section, the rules may provide for; 'the intervals at which the time within which, and the manner in which the ..... challenge the validity of imposition of cess on jute yarn produced by their mills. 2. the cess is levied under the provisions of section 9(1) of the industries (development and regulation) act, 1951 (hereinafter called 'the act'). this act is enacted to provide for development and regulation of certain industries. under section 2, it is declared that it is expedient in public interest that the union ..... marketable or salable. he submits that jute yarn is mentioned as a separate goods in section 2(b) of the jute licensing and control order and in section 2(c) of the jute textile control order, 1956 and in item 18(d) of schedule i of the central excises act and, therefore, jute yarn are goods which can be marketed or sold and, therefore, ..... no excise duty is leviable on it under item 12 (old item 23) of schedule i as 'refined oil'.' in that case, their lordships further observes as follows : 'moreover, the definition of 'goods' make it clear that to become 'goods' an article must be something which can ordinarily come to be market to be bought and sold.' in that case, their .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Mar-04-1983
Reported in : 1984(2)ECC201; 1983LC459D(AP); 1983(12)ELT736(AP)
..... with regard to the scope and applicability of item 74(vi) of part v of schedule i to the imports (control) order, 1955 made under section 3(1) of the imports and exports (control) act, 1947. it was held that when two alternative interpretations were possible, and when the customs authorities adopted a reasonable view, the said finding could ..... a separate connotation different from 'candy' in the indian confectionery trade. 13. in the isi booklet relating to 'lozenges' it is stated as follows : 'lozenges (as different from medicated lozenges or others with special claims) are confections mainly made out of pulverized sugar or icing sugar with certain binding material and lubricants with the addition of suitable flavours and ..... to the said booklet, the essential ingredients of 'lozenges' are - (i) sugar :- pulverized sugar obtained by powdering vaculim pan sugar - or refined sugar - or icing sugar, and (ii) binding materials :- edible gelatine, edible gums, liquid gluere and dextrins. then follows a list of twenty one optional ingredients including peppermint oil. it is also stated that the lozenges shall ..... ordinarily carried on with the aid of power namely : (1) boiled sweets, toffees, caramels, candies,nuts (including almonds) and fruit kernelscoated with sweetening aghot, and chewinggums. ... 10% adv.(2) cocoa powder. ... 10% adv.(3) drinking chocolates, chocolates in the formof granules or powder ... 10% adv.(4) chocolates in the form of blocks, slabs,tablets, bars, pastilles or .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jun-15-1983
Reported in : 1985(21)ELT71(AP)
..... by khandsari sugar manufacturers. the law ministry's advice and the trade notice further clarify that though there will not be any right of appeal as such under section 35 of the said act against the decision of the assistant collector rejecting the request for refund wholly or partially, representation at the administrative level can, undoubtedly, be entertained by the appropriate authorities ..... , which lays down that the time limit laid down for statutory refunds in rule 11 of the central excise rules in respect of appeals preferred under section 35 of the central excises and salt act would not be attracted to the ex-gratia relief granted to khandsari sugar manufacturers for the period when the compound levy scheme was not in operation. this ..... the central excises and salt act, 1944 is valid. 3. the learned counsel for the ..... excises and salt act, 1944. a further revision preferred by the petitioner to the government of india was also unsuccessful. hence this writ petition. 2. the only question that arises in this writ petition is whether the rejection of the appeal and the revision by the appellate collector of central excise and government of india respectively as time barred under section 35 of .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Mar-04-1983
Reported in : (1984)ILLJ475AP
..... a junior clerk in the 'mortgage bonds section' where he worked up to 29th april, 1982. thereafter he was transferred to the regional office, adilabad, he being the seniormost person. transfer of other ..... , 1977. from 14th november, 1977 to 3rd march, 1979 he again worked as a junior clerk in the 'mortgage bonds section'. from 3rd march, 1979 to 7th september, 1979 he worked as a telephone operator. on 7th september, 1979 he was again posted to work as ..... instrumentality or agency of the state. similarly, even government company (see its definition in s. 617 of the indian companies act) cannot be called an instrumentality or agency of the state. again the above tests have to be applied : (ii) it is not necessary that all the test pointed out above should be ..... the regulations so framed by the board of directors of the bank making the employees of the bank liable to transfer or post from one section to another or from one place to another within the state relied upon by the respondent is therefore statutory in character and did not contractual ..... additional allowance of rs. 50/- per month. later he was posted as a junior clerk in the 'records section'. subsequently in the proceedings dated 15th january, 1977 he was posted in the 'mortgage bonds section'. he was again posted as a telephone operator and worked as such from 4th march, 1977 to 14th november .....Tag this Judgment!
Court : Himachal Pradesh
Decided on : Jul-27-1983
Reported in : AIR1984HP1
..... original civil jurisdiction. under sub-section (2) of section 28 final orders made under sections 25 and 26 have been made appealable as decrees. it may be noticed that section 21 of the act makes the civil p. c. applicable to all proceedings 'under' this act subject to other provisions of the act and the rules which the high ..... that in case the wife gave an assurance that she or her parents would not forcibly remove the child from husband's custody then he would definitely keep the child at simla and would provide him best education. the wife accepted this offer and even agreed to bear half the educational expenses ..... years. this fact itself shows that there is nothing seriously wrong with the wife. had she been medically unfit, she could not have been working in a department of the government. another fact which may, be noticed at this stage is that the ..... for treatment but the final diagnosis is not known. according to the husband the wife had not gone for eeg as was suggested by the medical attendant. be that as it may it is not disputed before me that the wife is working in a government department for the last about two ..... went in the witness box. he stated that the wife was suffering from epilepsy and, therefore, she was not capable of looking after the child. he produced medical chit ex. ra of safdarjang hospital, new delhi. the provisional diagnosis was of 'g. m. epilepsy.'4. it is unfortunate that whenever a marriage falls .....Tag this Judgment!
Court : Kolkata
Decided on : Jun-02-1983
Reported in : 57CompCas648(Cal),87CWN850
..... the terms used in the definition like ' managing agent', ' secretary ', etc., are only illustrative and not exhaustive. so non-inclusion of the term ' adviser ..... of the directors is or are accustomed to act. this is not the appropriate time to clearly formulate the nature of duties to be discharged by a person in relation to a company if he is to come within the mischief of section 2(30) of the companies act. it will only be noticed that the definition begins with the words ' includes ', which implies that ..... withheld or knowingly misapplied or in default to suffer imprisonment for a term which may extend to two years. the term ' officer ' used in the above section has been defined in section 2(30) of the act to include any director, managing agent, secretaries, treasurers, manager or secretary or any person in accordance with whose direction or instruction the board of directors or any ..... the company as adviser. mr, dhar accordingly argues that the petitioner was not an officer as defined in the act and was not liable to be prosecuted under the act. mr. dhar emphasizes that the term 'adviser' is not mentioned in section 2(30) of the act defining officer. he contends that there is absolutely no material on record to indicate that, according to the .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-14-1983
Reported in : 1988(34)ELT590(Cal)
..... the meaning of the term of common parlance or commercial parlance has to be adopted.'39. to appreciate the controversy in the instant case the relevant sections of the said act, may be noted :'section 2. definitions.- in this act, unless there is anything repugnant in the subject or context.(d) 'excisable goods' means goods specified in the schedule as being subject to a duty ..... market and used by the consumers as tea.10. it is contended that the process of blending and packing is not a process of manufacture as defined in section 2(f) of the said act, enacted for the purpose of levy and collection of excise duty which is essentially a duty on manufacture or production of excisable goods. it is settled law ..... in (1975) 35 stc 503 (born.). in this case sale of old and secondhand furniture after polishing and colouring was held not to be a manufacture under section 2(17) of the bombay sales tax act which defined manufacture as follows : -'manufacture, with all its grammatical variation and cognate expressions, means producing, making, extracting, altering, ornamenting, finishing or otherwise processing, treating or ..... of other goods for sale. the respondent was sought to be taxed under this section. on such facts the supreme court held that the process did not involve consumption of the fruit for the purpose of manufacture. the supreme court observed as follows : -'although a degree of processing is involved in preparing pineapple slices from the original fruit the commodity continues .....Tag this Judgment!
Court : Jammu and Kashmir
Decided on : Apr-22-1983
Reported in : AIR1983J& K100
..... mind in fixing, amending or modifying the rates, advantages etc. is the past or prospective loss experience, besides random fluctuations and unforeseen circumstances. this is borne out from sub-section (2) of section 64-uc, which in a broad manner provides the guidelines to be followed by it in such matters. how many accidents might take place in future, what type of ..... the same hazard, and also that consideration is given to past and prospective loss experience :provided that the advisory committee may, at its discretion, make suitable allowances for the degree of credibility to be assigned to the past experience, including allowances for random fluctuations and may also, at its discretion, make suitable allowances for future fluctuations and unforeseen future contingencies ..... rs. 4,420/-. the increase in the first case is 60%, whereas the increase in the second case is 122%. (2) under the old tariff, rs. 6/- per passenger were charged for passenger risk liability fixed by section 95 of the motor vehicles act. this rate has been enhanced by 100% and is now rs. 12/-per passenger. similarly, the rate chargeable for ..... principally or wholly of any kind or kinds included in clauses (6-a), (ii) and (13-a). clause (6-a) defines fire insurance business, clause (11) defines life insurance business, and clause (13-a) defines marine insurance business. each insurance business, according to its definition given in the act, is to be evidenced by a contract between the insurer and the insured. .....Tag this Judgment!
Court : Rajasthan
Decided on : Apr-27-1983
Reported in : 1983WLN130
..... and suburbs inter se and hence they could not be included into a municipality or converted into a municipal board in view of proviso (1) to sub-section (2) of section 5 of the act. the above provision clearly prohibited the inclusion of any town or suburbs n a municipality with any other town or suburbs from which it is separated by more ..... panchayat without following the principles of natural justice. the petitioner has thus also prayed that proviso to section 4 of the rajasthan municipalities act amended by section 2 of the rajasthan municipalities (second amendment) act, 1974, may kindly be declared ultra vires to section 14 of the act.9. the state government in reply have stated that revenue village kishangarh renwal consisted of 60 dhanis ..... state government in its reply has clearly stated that village kishangarh renwal is an important town taking in view the transport and trade facilities. there is facility of water, electricity, medical etc. in the area. there are educational institutions, post-office and railway station and the action has been taken in overall development of the area & in the interest of ..... panchayat kishangarh renwal was more than eight thousand and it was an important place in view of the transport and trade facilities. there was proper facility of water, electricity, education, medical, post-office, railway station etc. and keeping in view the over all development of the area and in larger public interest, the state government had considered it just and .....Tag this Judgment!