Court : Karnataka
Decided on : Aug-17-1988
Reported in : AIR1989Kant115; ILR1988KAR2624; 1989(1)KarLJ76
..... contrary in suvarna's case,('1985 cti lj 709) (kant) cannot be sustained.8. in municipal corporation, delhi v. jai dayal jawandamal, air 1964 punj 520: (1964(2) cri lj 726) the division bench of the punjab high court was pleased to hold that the statement in report of the public analyst to the ..... cover with the specimen impression received separately on receipt of the packet the simple for the analysis and so it must be presumed that the public analyst acted in accordance with the rules and he must have compared the specimen impression received by him with the seal on the container. therefore, the said view ..... food inspector a sample for analysis, properly sealed and packed and that he had found the seal intact and unbroken. it was held that the official acts must be presumed to have been regularly performed; that under rule 7, the public analyst has to compare the seal on the container and the outer ..... within a period of sixty days of the receipt of the sample.provided that where any such sample does not conform to the provisions of the act or underlining supplied by us these rules, the public analyst shall deliver four copies of such report to the said authority.provided further that the public ..... be a certificate signed by the director of the central food laboratory may be used as evidence of the facts stated therein in any proceeding under this act or under ss. 272 to 276 of the indian penal code.provided that any document purporting to be a certificate signed by the director of the .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jun-15-1988
Reported in : 74STC198(AP)
..... neither spare parts nor accessories but components of radios. the principle applicable to radios was also held applicable to t.v. sets. the tribunal also referred to a decision of punjab and haryana high court in ambala coach builders v. state of haryana  39 stc 44 wherein it was held that a bus body mounted on motor chassis is neither ..... in this tax revision case is whether the wooden cabinets of t.v. sets are taxable under entry 3 of the first schedule to the andhra pradesh general sales tax act or should be taxed as general goods. entry 3 reads as follows : '3. wireless reception instruments and at the point 12 paise apparatus, radios and radio gramo- of first sale .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Jul-21-1988
Reported in : AIR1989MP316
..... issuesmust be tried and decided at one time as held in the cases of ramdayal umraomal v. pannalal jagannathji, air 1979 madh pra 153 (fb), sardar v. municipal corporation ujjain, 1985 mp wn (note) 351 and state of m.p. v. kana, 1983 mp wn (note) 55.28. i am of the view ..... as res judicata in a subsequent regular suit between the same parties with respect to the same matter.20. shri chitale further cited the case of state of punjab v. b. d. kaushal, air 1971 sc 1676 and argued that the view taken in the case of union of india (supra) has been approved ..... the board of revenue in revision) that the opposite parties 1 to 3 were entitled under section 38(2) of the madhya bharat zamindari abolition act, samvat 2008 (act of 1951), to be recorded as the pakka tenant on payment of the compensation according to the prescribed formula. it is thus clear that the ..... findingsgiven by the revenue courts were not binding on the civil courts. further submission of shri sanghi is that under section 38(2) of the zamindari abolition act, the revenue authorities had no jurisdiction to decide title of the parties and, therefore, the decision of the high court in the writ petition would also ..... the defendants made application before-the revenue authorities on 27-4-1953 stating therein that tenancy right has been acquired by them under section 38 of that act. the plaintiffs' case is that there had been a partition between anandi prasad and ranjit singh, the name of anandi prasadwas mutated in the revenue records .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Dec-13-1988
Reported in : AIR1989SC501; (1989)1CompLJ43(SC); (1988)75CTR(SC)20; 175ITR523(SC); JT1988(4)SC666; 1988(2)SCALE1556; 1989Supp(2)SCC7; Supp3SCR1058
..... lucknow v. madho pd. jatia : 105itr179(sc) ; commissioner of income tax v. vegetable products ltd. : 88itr192(sc) and commissioner of income tax, punjab v. kulu valley transport co. p. ltd. : 77itr518(sc) .17. the above principle of law is well established and there is no doubt that. but the ..... draftsmen have not provided for this or that, or have been guilty of some or other ambiguity. it would certainly save the judges trouble if acts of parliament were drafted with divine prescience and perfect clarity. in the absence of it, when a defect appears a judge cannot simply fold his ..... a foreign enterprise, but from an indian company. the appellant-company has, therefore, failed to fulfil the principal condition of section 80-o of the act. in the circumstances it is difficult to accept the contention of the appellants that as they have indirectly fulfilled the objectives of the section, the ..... yet it may be reasonable to infer from the said speech of the finance minister that at the time section 85-c was introduced in the act one of the objectives was to supply technical know-how and render technical services to newly developing countries. foreign exchanges can be earned by various ..... is a branch, unit or on undertaking in iraq, it should be regarded a foreign enterprise within the meaning of section 80-o of the act. according to the learned counsel, the concept of ownership for the purpose of deciding whether an enterprise is a foreign enterprise or not should not be .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Oct-27-1988
Reported in : AIR1989SC389; 1988(3)Crimes728(SC); JT1988(4)SC441; 1988(2)SCALE1096; (1989)1SCC193; Supp3SCR620; 1989(1)LC198(SC)
..... of the constitution. it was also found that the detenu made no request for representation by a legal practitioner before the advisory board.8. in nand lal v. state of punjab : 1981crilj1501 , a.p. sen, j. said (at 723):it is the arbitrariness of the procedure adopted by the advisory board that vitiates the impugned order of detention. ..... in writ petition no. 4454 of 1988 whereby the order of detention passed against the respondent under the prevention of black marketing and maintenance of supplies of essential commodities act, 1980 ('the act') was quashed.2. briefly stated the facts are these: the respondent was said to have smuggled paddy from andhra pradesh to tamil nadu. during the watch kept ..... for detaining the respondent under the act. the district magistrate passed an order dated december 24, 1987 directing the detention of the respondent. on january 4, 1988, the state government approved the detention. on january 11, ..... were responsible for transporting paddy to tamil nadu. the paddy and the lorry were seized by the inspector. a criminal case was registered against the driver under the essential commodities act and the andhra pradesh rice procurement (levy) order, 1984. when the investigation of that case was proceeding, additional superintendent of police, nellore sent proposals to the district magistrate .....Tag this Judgment!
Court : Delhi
Decided on : May-09-1988
Reported in : 35(1988)DLT359
..... mr. ahmed said that be was supported by a few decisions of various high courts, and in that connection he referred to a bench decision of the punjab & haryana high court in bhagwan singh v. bachhitter singh air 1981 r.c.r. 299 which was followed in balrajkrishan v. hari singh (1986(2 ..... the view which i have taken. i may also note that since the transfer of ownership rights in the property in the compensation pool under the act and the rules could be retrospective, the payment of arrears of rent under the second category mentioned earlier could well be within 60 days room notice ..... of the record brought by them in court. (8) mr. mohd. ahmed, learned counsel for the respondents, submitted that s. 29 of the act protected only the licensees and allottees and did not apply to the tenants who would become tenants of the purchaser automatically after sale of the property in ..... ram in public auction, it being an acquired evacuee property forming part of the compensation pool under the displaced persons (compensation and rehabilitation) act 1954 (for short 'the act) the auction was held on 1.7.1959 and provisional possession of the property was given to nathu ram with effect from 23.10 ..... part of the compensation pool under the act, of the managing officer. it is not necessary even to refer to whole of the documentary evidence on this aspect which consist of receipts of rent issued by the muslim owner, house-tax record of the erstwhile delhi municipal committee, survey reports of the custodian .....Tag this Judgment!
Court : Kerala
Decided on : Jul-14-1988
Reported in : 66CompCas715(Ker)
..... following principles usually adopted in interpreting the provisions relating to limitation. it is well-settled that the language of an enactment especially like the limitation act must receive its natural meaning (see for example norendra nath sarcar v. kamalbasini dasi [1895-97] ilr 23 cal 563 pc and abhiram ..... of statutes in view and for the purpose of avoiding anomalous situations, the expression 'any claim' occurring in section 446(2)(b) of the act will have to be interpreted as a claim which is legally enforceable. we are, therefore, of the considered opinion that the expression 'any claim' ..... , in voluntary liquidator, bharat traders ltd. v. rattan singh  48 comp cas 427 the punjab and haryana high court, while considering an application under section 518 read with section 418 of the companies act, 1956, adopted the dictum laid down in bharat traders ltd. (in liquidation] v. sadhu singh ..... t. v. rama-krishnan, learned counsel for the official liquidator, the liquidator is entitled to exclude two periods under section 458a of the companies act, namely (1) the period of pendency of winding up petition and (2) one year immediately following the winding up order. the period of ..... 15 of the limitation act provide for exclusion of time under certain circumstances. it is well settled that in applying those provisions, the periods excluded have to be added to the prescribed period (see maqbul ahmad v. onkar pratap, air 1935 pc 85, and bhagwan swarup v. municipal board, ujhani, air .....Tag this Judgment!
Court : Karnataka
Decided on : Aug-26-1988
Reported in : ILR1988KAR2878; 1988(3)KarLJ162; (1989)ILLJ277Kant
..... 'l') results in the notice itself being illegal.to the same effect is the decision of justice sandhawalia (as he then was) of punjab and haryana high court, in municipal committee, pathankot v. industrial tribunal (1971-ii-llj-52). at page-55, it was observed : '6.......... reading the relevant statutory provisions ..... fulfill certain essential conditions as enumerated in the four different clause (a), (b), (c) and (d) of section 22(1) of the act. obviously, these are with the purpose to provide safeguards in the matter of public utility service as otherwise it would result in great inconvenience to the ..... proceedings terminate when a settlement is arrived at before the conciliation officer or when it is found that no settlement can be arrived at, the act, by a legal fiction, prolongs the conciliation proceedings until the actual receipt of the report by the appropriate government and goes on to provide ..... never be able to press their demands by a strike. 9. sri prabhakar, learned counsel for the management, contended that, section 22 of the act is a special provision governing the 'public utility services' only and the object behind this provision is to prevent unexpected strikes in such and undertaking ..... proceedings under clause (d) thereof, which automatically commenced with the issue of the notice of strike in view of section 20(1) of the act, if the conciliation proceedings resulted in failure and concluded after six weeks from the date on which strike notice was given (ii) whether in .....Tag this Judgment!
Court : Karnataka
Decided on : Sep-02-1988
Reported in : ILR1989KAR1214
..... us we find ourselves unable to agree with the observations to the contrary made by the punjab high court in associated hotels of india ltd. v. excise and taxation officer and by the delhi high court in municipal corporation of delhi v. laxmi narain tandon : air1970delhi244 (fb). in the result, we ..... with a lodge attached. the assessments for the years 1976-77 and 1978-79 completed under section 12(3) of the karnataka sales tax act, 1957 ('the act' for short), are challenged in these writ petitions. the writ petitions are entertained in view of the additional grounds urged in these petitions, ..... be rejected as an afterthought. the burden is cast on the assessees to prove this fact by section 6 of the constitution (forty-sixth amendment) act, and the assessees have failed to produce proof to substantiate this claim before the assessing authority. 30. now, let me advert to the decisions relied ..... to restaurants. sri dattu demonstrates that on a careful reading of section 6(2) of the amendment act, which provides for validation and exemption, clause (a) of sub-section (2) specifically refers to the period between 7th september, 1978 and 2nd february ..... restaurants and eating houses. 22. it is, therefore, pointed out by the learned government pleader that section 6 of the constitution (forty-sixth amendment) act has reference to and is meant to be applied only to hotels where a composite charge was made for supply of food and other amenities and not .....Tag this Judgment!
Court : Karnataka
Decided on : Jan-27-1988
Reported in : ILR1988KAR2402
..... the decisions of the supreme court reported in the state of mysore v. syed ibrahim, : 1967crilj1215 dalbir singh and ors. v. state of punjab, air 1979 sc 1384 and municipal committee, amritsar v. hazara singh, : 3scr914 .6. having regard to the aforesaid contentions, the following points arise for consideration : ..... to demand tax in respect of a vehicle used as a contract carriage there should have been issued contract carriage permit under the motor vehicles act, 1939, permitting to carry more than six passengers excluding the driver. there is no such contract carriage permit issued in this case. on ..... tyres.motor vehicles plyingfor hire or reward used for transport of passengers in respect of whichcontract carriage permits have been issued under the motor vehicles act. 1939and permitted to carry more than six passengers excluding the driver, forevery passenger which the vehicle is permitted to carry.' rs. 180-0014 ..... another important circumstance which persuades us to disagree with the construction placed by the high court on the relevant provision of taxation in the act. the rate of taxation in this case is not based on the number of passengers actually carried during any period in a motor ..... is when undisputedly the vehicles are registered as omni bus but used as contract carriage thereby attracting the provisions contained in section 8 of the act, whether the additional tax in conformity with the use of the vehicle, is liable to be paid.10. in m. narasimhaiah's case, .....Tag this Judgment!