Court : Delhi
Decided on : Jul-23-1987
Reported in : AIR1988Delhi82; 1988(1)ARBLR255(Delhi); 33(1987)DLT298
..... at bombay. reliance was also placed by mr. bhushan on a division bench decision of the gujarat high court in anup engineering ltd. v. the controller of patents new delhi, (first appeal no. 600 of 1980 and special civil application no. 2767 of 1980) decided on 19th february, 1982. no doubt, the very ..... of the controller to the high court, and the controller under subsection (3) of section 2 of the designs act, 1911 means the controller general of patents designs and trade marks appointed under sub-section (1) of section 4 of the trade and merchandise marks act, 1958. the definition of the high court ..... shall be transferred to the high court for decision. reference may now be made to section 64 as well which deals with revocation of patents. under this section a 'patent may be revoked by the high court on the grounds mentioned in the section on a petition by any person interested or of the ..... in india; and (ii) for proceedings under ss. 43, 44, 51, 52, 60, 65, 68, 125, 153 and 154; be the head office of the patent office. (2) notwithstanding contained in sub-rule (1), until branch offices are established in accordance with the provision of sub-section (3) of s. 74 the appropriate ..... it is stated that office and the establishments of the first respondent are situated within the state of maharashtra and the application for grant of patent was made in the patents office at bombay and the impugned order is of the second respondent whose office is in bombay. it is the case of the first .....Tag this Judgment!
Court : Kolkata
Decided on : May-06-1987
Reported in : (1987)65CTR(Cal)103,172ITR521(Cal)
..... or results of future research and development by the english company relating to its products and to furnish to the indian company at the execution of the agreement secret or patent formulations used by the english company for the manufacture of its products. the assessee undertook to maintain secrecy of the formulation, methods and processing of products of the english company ..... payment made by the indian company to the assessee referable to user of such exclusive information would have the character of royalty though the assessee did not have a registered patent in respect of such methods and manufacturing processes.28. in support of the respective contentions of the parties, a number of decisions were cited at the bar which are ..... indian company technical information and know-how. such information and know-how as contemplated in the agreement do not stand on the same footing as protected rights under a registered patent. it was contended that there was no property right on such technical information and know-how; until such special knowledge and skill exclusive to the person concerned could form the ..... . in construing the agreement between the assessee and the indian company, the commissioner (appeals) noted that in the agreement there was no separate provision for payment on account of any patent licence to be granted by the assessee. he held that payments were received for the entire services by the assessee which included supply of data, assistance and information and supply .....Tag this Judgment!
Court : Mumbai
Decided on : Apr-16-1987
Reported in : (1987)89BOMLR356; 1987MhLJ503
..... has not otherwise given any grounds, much less cogent, for not following the principles behind the grant of patents in those cases. learned counsel for the respondent has submitted that claim for 'process for generation of power from solid carbonised fuels' was refused ..... the controller that the process of 'removal of dust' and the 'process of purifying exhaust gases coming out of diesel engine' were registered as patent no. 133673 and 147324 respectively but in the instant case the controller has ignored the same on the plea of these being bad precedents. he ..... us. the division bench of the madras high court after considering the relevant provisions has held as follows:'clauses 11 and 12 of the letters patent confer ordinary original, civil jurisdiction to the high court, over the presidency town of madras. therefore the area of the presidency town will be ..... is material for our purpose provides that high court shall receive, try and dispose of the suit under any special law other than the letters patent. until the enforcement of the provisions contained in the bombay city civil court act, 1948 all suits arising within the territorial limits of the greater ..... challenges of the appellant to the findings on the first two issues.it may be stated that the plaintiff's alone have filed this letters patent appeal challenging the legality and correctness of the findings recorded by the trial judge on first two issues. mr. mehta, learned counsel appearing for .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Jul-06-1987
Reported in : (1987)22ITD87(Mum.)
..... section 9 went considerably beyond the acceptable general meaning of the term 'royalty' and took within its ambit, consideration paid, for the outright transfer of all or any rights in patents, trade marks, etc., also. the definition also took within its purview amounts paid for rendering of any services in connection with the various activities referred to in the explanation, ..... viz., imparting of information, relating to user of patents, designs, secret formula, etc., as also the outright transfer of rights relating to such items of property.21. according to the learned counsel, property for which royalty had to ..... particular he stated that the exposition in the encyclopaedia britannica which was approved by their lordships, referred to the supply to the licensee of technical know-how, apart from patented inventions, and it was also mentioned in the aforesaid extract that the form of legal protection afforded did little to change the system of royalty payments. according to the ..... was transferred the payments would partake of the nature of royalty. the fact that the secret processes of know-how may not in some cases be protected statutorily by patents would not make any difference. he emphasised that almost all the agreements contained clauses which prohibited the indian party from divulging the information supplied to it, or the documentation .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Nov-09-1987
Reported in : (1988)25ITD479(Mum.)
..... possession of the assessee which could fetch substantial price in the market. none of these items figures in the balance sheet. the existence of such assets as registered trade marks, patents, copyrights, "export entitlments" and pending applications as also tenancy/occupancy rights in various buildings, some of which are included in the transfer excepting of course those relating to the lands ..... included in the transfer, but those relating to the land and buildings owned by the assessee are not transferred. the seventh schedule to the agreement deals with know-how, indian patents, etc. we have enumerated above the details of the agreement, especially those comprised in the schedules, to show that while the book value of plant, machinery, etc., has been included ..... the balance-sheet.the fourth schedule to the agreement deals elaborately with import licences, industrial licences, etc. the fifth schedule deals with a very large number of registered trade marks, patents, copyrights, export entitlements and pending applications. these include also trade marks registered in foreign countries, export entitlements, etc. the sixth schedule deals with tenancies and occupancy rights in various premises .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Sep-29-1987
Reported in : (1987)(13)LC1254Tri(Delhi)
..... substance of the allegation against the appellants was that the medicine was patent or proprietary medicine on the allegation set out in the show cause notice. the show cause notice substantially gives notice to the appellants of the charge that they had to ..... light of the allabad high court decision, the two calligraphic letters a p with name astra written below inside a near square of one cm. would make the medicine a patent or proprietary medicine attracting central excise duty. we find accordingly.18. as for shri chandrasekharan's plea that the show cause notice; referred to 'monograph' and not 'monogram', the ..... shorter period of six months and not the longer period of five years would apply for demand of duty.7. elaborating his arguments shri chandrasekharan submitted that the definition of patent and proprietary medicine has three parts which should be read conjunctively and not disjunctively. it should be read harmoniously. shri chandrasekharan submitted that if a manufacturer manufactures a medicine ..... following usual procedure held that in view of the monogram on the label which established a connection between the appellants manufacturer and the medicine, the medicine would merit classification as patent and proprietary medicine under t.i. 14e. he accepted the appellants claim with respect to a small quantity value rs. 2,532.60 not being includible for raising demand .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jun-08-1987
..... survey. see 4 record, doc. j, p. 27 (department of interior memorandum discussing the effect of the exposure of land contained within the meander line to utah lake on land patents granted before 1888); poynter v. chipman, 8 utah 442, 32 p. 690 (1893) (case involving title to land between meander line and shoreline of utah lake); knudsen v. omanson, 10 .....Tag this Judgment!
Court : Mumbai
Decided on : Aug-11-1987
Reported in : (1987)89BOMLR383; (1987)65CTR(Bom)314; 171ITR80(Bom)
..... royalty, commission, fees or any similar payment received by the assessee from the government of a foreign state or a foreign enterprise in consideration for use outside india of any patent, invention, model, design, secret formula or process, or similar property right, or information concerning industrial, commercial or scientific knowledge, appearance or skill made available or provided to such government or ..... payments. the payments must be received 'from the government of the foreign state or a foreign enterprise'. it must be received in consideration of the use outside india of any patent, invention, model, design, and the like concerning industrial, commercial or scientific knowledge or in consideration of technical services rendered or agreed to be rendered outside india. such use or service ..... other part must be the government of a foreign state or a foreign enterprise. this is all the more so when one sees that in relation to the use of patents, inventions, etc., and the utilization of technical services, the section makes it explicit that such use utilisation must be by 'such government or enterprise'.17. even in the terms of .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Apr-15-1987
Reported in : AIR1988AP215
..... orders under o. 43, r. 1, c.p.c. of single judges. but, the supreme court has incidentally dealt with the maintainability of letters patent appeals against first appellate orders of single judges under o. 43, r. 1, c.p. c. and clearly overrules later judgments of the allahabad high ..... objections are over-ruled.' 16. similarly anantakrishna ayyar, j, observed (at page 576) follows: - 'the question whether an appeal lies under cl. 15, letters patent, against the judgment of a single judge of the high court based on an appeal preferred to the high court under o. 43, c.p.c. (corresponding ..... (1903) 13 mad lj 497 the practice of this court has been uniformly to hold that the civil procedure code does not control the section of the letters patent, and that principle has been applied in other decisions of this court, for example, dhanaraju v. bala kishadass motilai, air 1929 mad 641 (fb). ..... ) as follow-, : 'secondly, mr. ramabhadra ayyar contended that under order 43, rule 1, the order of pandalai, j. was final and no letters patent appeal lay against his order. this question was the subject of consideration by several judges of this court under the old code and though at one time a ..... rendered by the single judge in first appeals - be they appeals against decrees or orders but provided they are 'judgments' as understood under the letters patent - an appeal would lie to a division bench. however, if the learned single judge rendered the judgments either in regular second appeals against the .....Tag this Judgment!
Court : Delhi
Decided on : Jul-06-1987
Reported in : AIR1987Delhi372
..... and to enforcement of confidentiality of the relationship between the parties, the plaint as also the written statement suffer from a mixture of pleadings generally applicable to both patent and copyright in spite of the different nature and attributes of the two rights. not only the plaint but the written statement also indicates ambiguity in the perception ..... of functional or utilitarian value namely, the fpu. such drawings are capable of being infringed by copying of a three dimensional article. british leyland motor corporation v. armstrong patents co., 1986 fsr 221. the machine produced by the defendants is depicted by their pamphlet.14. to establish a prima facie case on merits, learned counsel for the plaintiffs ..... out that over a period of 14years various improvements were made inthe basic unit, a considerable number ofpatents have been granted in a large numberof countries and some patent applicationsare pending but not a single application hasbeen rejected in any country in the world.since brady had received internationalrecognition and being the inventor of the'commercial grass machine ..... productivity. after extensive experimentation, an improved fodder production unit (hereinafter referred to as the fpu) was invented by brady. he applied for grant of patent in india in relation to the fpu. his patent application is pending. technical details of the fpu are contained in catalogues which illustrate it by technical drawings and. other specifications. the drawings are the .....Tag this Judgment!