Court : Kolkata
Decided on : Aug-13-1999
Reported in : 2000(117)ELT14(Cal)
s.n. bhattacharjee, j.1. this appeal is directed against the judgment and order, dated 19-4-1994 passed by a learned single judge of this court in writ application marked as matter no. 1942 of 1986 whereby the learned trial judge allowed the writ petition filed by the respondent herein challenging the legality of search and seizure, dated 8-11-1986, 9-11-1986 & 10-11-1986 conducted by the appellants as also the summons dated 12-11-1986 issued by the appellants, d.r.i. authorities, calcutta under section 108 of the customs act, 1962.2. the writ petitioner under the name and style of steel and allied product exporters at 53d chowl patty road, calcutta used to manufacture and export various engineering goods. the petitioner obtained advance licence under duty exemption scheme up to the value of rs. 38,86,000/- for import of g.p. sheets/coil secondary/prime quality 399 m.t. the licence was valid for 18 months, subject to the condition that the petitioner was required to export various goods at f.o.b. value of rs. 5680805/- of total 1105 m.t. and that the goods imported thereunder were to be utilised in accordance with the notification no. 117/602/14/78-dbk, dated 9-6-1978 read with the notification no. gsr, dated 5-4-1982. the licence also provided that in the event of failure to fulfil the export obligation within the prescribed time the licence holder shall, inter alia, pay the customs authority duty proportionate to the material or corresponding to the product not exported. .....Tag this Judgment!
Court : Kolkata
Decided on : May-10-1999
Reported in : (2001)69TTJ(Cal)569
orderd. manmohan, j.m.these two appeals are filed by the revenue and they involve certain common issues. we, therefore, dispose of these two appeals by a common order for the sake of convenience.2. we are concerned with the assessment years 1991-92 and 1992-93. ground no. 1 in assessment year 1991-92 pertains to the questions of application of section 37(4) of the act with regard to the rent, repairs and depreciation on the guest house. the assessing officer observed that all expenditure incurred on the maintenance of the guest house and depreciation has to be disallowed by virtue of specific provisions of section 37(4) of the act and he further observed that clause (ii) of explanation to the section specifically mentioned that rent paid in respect of such guest house falls under the expression 'expenditure incurred on the maintenance of a guest house'. commissioner (appeals) however, set aside the disallowance by following his predecessor's order for the assessment year 1990-91. thus, the revenue is in appeal before us.3. after hearing the rival submissions we are of the opinion that the issue is squarely covered against the assessee and in favour of the revenue by the decision of the hon'ble calcutta high court in the case of cit v. upper ganges sugar mills ltd. : 206itr215(cal) . we, therefore, set aside the order of the commissioner (appeals). the disallowance made by the assessing officer is thus restored.4. ground no. 2 in assessment year 1991-92 and ground no. 1 .....Tag this Judgment!
Court : Himachal Pradesh
Decided on : Aug-16-1999
Reported in : AIR2000HP99
d. raju, c.j.1. these two writ petitions may be dealt with together since they raise common and identical issues for adjudication and the submissions have been made by the learned counsel appearing on either side also in common.cwp no. 246 of 1999 2. this writ petition has been filed seeking for issue of a writ in the nature of a direction to the respondents to produce the answer sheets of the subjects of physics and methematics of cpet conducted by the respondent in june, 1999 and directing them to recheck the answer sheets of physics and mathematics for any mistakes 'in totalling and non-marking', and for a further direction also to show/disclose the key-answers on the basis of which answer sheets were evaluated in terms of the decision reported in air 1991 him pra 39.cwp no. 247 of 1999 3. so far as this writ petition is concerned though the petitioner seeks for similar and identical relief as in the other writ petition, the said relief is confined to the answer sheet relating to the subject of mathematics.4. the grievance of the petitioners is that there is no transparency regarding the conduct of the respondent qua the examination on which the entire future career of the students or candidates was said to depend and in this respect the only allegations made to substantiate their grievances are contained in paras 17 to 19 of the respective affidavits which read as follows :--'17. that there is no transparency regarding the conduct of the respondent qua the examination on .....Tag this Judgment!
Court : Himachal Pradesh
Decided on : Sep-07-1999
Reported in : AIR2000HP108
m.r. verma, j.1. this judgment shall dispose of the above appeal and the connected cross objections.2. brief facts leading to the presentation of the present appeal and the cross objections are that the appellants/plaintiffs (hereafter referred to as the 'plaintiffs') instituted a suit for possession by way of specific performance of contract dated september 14, 1984 by executing a sale deed qua 8/45 share in land comprising khata no. 6, khatoni nos. 12. 13, khasra nos. 82 min, measuring 0-10-76, khata no. 14 min, khatoni no. 29, khasra nos. 90, 395. 397, measuring 0-47-68, total area 0-58-44. more specifically detailed in the jamabandi for the year 1980-81, situate in mohal kanda, mauza thana bargran. sub-tehsil baroh, district kangra (hereafter referred to as the 'suit land'), for rs. 22,225/- and in the alternative for the recovery of rs. 15,750/-, i.e. rs. 10,500/- paid as earnest money and rs. 5,250/- as damages/interest thereon for the period from september 14, 1984 to july 14, 1985.3. the case of the plaintiffs as made out in the plaint is that respondent/defendant purbi devi (hereafter referred to as 'defendant no. 1) owns that suit land, she entered into an agreement dated september 14, 1984 with the plaintiffs thereby agreeing to sell the land in suit to the plaintiffs at the rate of rs. 1500/- per kanal for a total consideration of rs. 22,225/- and also agreed to execute the sale deed on or before july 31, 1985. an earnest money in the sum of rs. 10,500/- was .....Tag this Judgment!
Court : Jammu and Kashmir
Decided on : Apr-19-1999
Reported in : 1999CriLJ4434
bhawani singh, c.j.1. this appeal is directed against the order of acquittal dated january 27, 1995 passed by sessions judge, rajouri for offence under section 302/34, rpc.2. first information report dated november 29, 1993 was lodged by gian chand son of deceased munshi ram at police station dharamsal (kalakote) mentioning that his father used to treat people and charge for the same exercising supernatural powers. smt. armo devi daughter of accused krishan lal had also been treated by him, but his charges had not been paid despite promise. again, accused krishan lal came to his house 3/4 times requesting his father to treat his son, accused rattan lal, but his father declined to do so. on november 28,1993, krishan lal came to his house in the afternoon and requested his father to come to his house and treat rattan lal, who was seriously ill. his father went on being assured, of the payment.3. when his father did not return, he went to the house of krishan lal at 11.00 p.m. and found his father lying dead in the varanda of the house of accused krishan; lal and rattan lal, while gouri ram was seen standing by the side of the deadbody. on inquiry, krishan lal and gouri ram could not give satisfactory reply which created suspicion that rattan lal in connivance with others had murdered his father, for the reason that deceased would direct evil spirits to the house of accused thereby create ground for earning money by coming to their house to free the same from bad spirits.4. .....Tag this Judgment!
Court : Assam State Consumer Disputes Redressal Commission SCDRC Gauhati
Decided on : Sep-04-1999
j.n. sarma, member: 1. this appeal has been filed by appellant new india assurance co. ltd. under section 15 of the consumer protection act, 1986, against the judgment dated 6.9.1996 of district consumer disputes redressal forum (for short, district forum), kamrup in c.p. case no. 107/95. 2. to state briefly the facts of the case are as follows. complainant shri anil baruah (respondent herein) took a mediclaim policy from opposite party (for short o.p.) insurance company (appellant herein) covering his four family members including his son sumeet baruah for a period of one year only from 7.2.1995 to 6.2.1996. in may, 1995 his son sumeet fell ill and he was admitted to a private hospital for medical treatment. it was detected by the doctor that the complainants son was suffering from bleeding internal morrhoids (internal piles). he had undergone treatment by blood transmission followed by surgical operation. the opposite party insurance company was duly informed of the hospitalisation and medical treatment on 8.5.1995 on discharge of the patient from the hospital after medical treatment the complainant filed a claim to opposite party for rs. 11,423/- only against medical bill of the hospital. 3. the opposite party insurance company (appellant herein) repudiated the claim on the ground that the disease was pre-existing and that is occurred in the first year of the policy, which is excluded under clause 4.12 of the policy conditions. the complainant objected to it and wrote a .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jan-28-1999
Reported in : AIR1999SC912; [1999(82)FLR42]; JT1999(1)SC241; (1999)IILLJ148SC; 1999(1)SCALE211; (1999)2SCC247; 2000(1)SLJ113(SC); 1999(1)LC575(SC)
orders.b. majmudar, j.1. in this appeal by special leave the appellant-bank has brought in challenge the judgment and order rendered by learned single judge of the high court of judicature at allahabad dismissing the appellant's writ petition against an order passed by the presiding officer, central government industrial tribunal-cum-labour court, ordering reinstatement of the respondent no. 2 (hereinafter to be referred to as the respondent) with continuity of service but without back wages.2. a few facts leading to this appeal deserve to be noted at the outset for highlighting the grievance of the appellant-management in the present proceedings.3. the respondent-workman was selected for the post of cash collector which was a clerical post in a branch of the appellant-bank at rampur, u.p, on 13.6.1977. this appointment was given to the respondent in the light of his application dated 20-5-1977. in the application form at column 27 a query was mentioned to be answered by the applicant as to whether the applicant has ever been prosecuted at any time. the respondent replied to the said query in the negative. while giving joining report in the prescribed form at column 27 the respondent gave the same answer. it subsequently transpired that a first information report was already lodged against the respondent for an offence under section 307 of the indian penal code along with two other accused persons on 10.4.1976at p.s. premnagar, bareilly on the basis of which after .....Tag this Judgment!
Court : Delhi
Decided on : Jul-29-1999
Reported in : 80(1999)DLT810; ILR1999Delhi151
ordera.k. sikari, j.1. all these writ petitions involve common question of facts and law and were heard together. these petitions are disposed of by this common judgment. 2. since the question to be decided in these writ petitions is based on almost identical facts, for the purpose of convenience, facts of cwp.no.3464/98 are mentioned here: 3. the petitioners are holders of diploma in basic training (dbt), which they have done from jamia millia inslamia (jmi) university. it is the case of the petitioners, that dbt was considered at par with elementary training education training course (ete) being run by govt. of nct of delhi/respondent no.1 for direct appointments as primary school teachers up to 1995. these diploma holders used to be considered for appointment as primary teachers in schools run by municipal corporation of delhi (mcd)/respondent no.2. even in 1996, the candidates who had done dbt done jmi were given equal chance to apply along with those who had done etc from district institutes of education training (diet) which is being run by state council of educational research and training (scert). national council of teachers education (ncte) vide order dated 18.6.97, a statutory body of the government of india under national council for technical education under section 14(3)(a) of the ncte act, 1993 granted recognition of 'elementary (diploma in basic training) teacher education course', in exercise of the authority vested in the said council under section 14(3)(a) .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jan-12-1999
Reported in : AIR1999SC572; JT1999(1)SC29; 1999(1)SCALE30; (1999)2SCC117; 1SCR63; 113STC400(SC)
orderm. srinivasan and r.p. sethi jj.1. following its earlier judgment in writ petition no. 2425 of 1997, which had been dismissed on 14.2.1997, a division bench of the high court of andhra pradesh dismissed the writ petition filed by the petitioner herein, through which challenge had been made to the demand of difference of sales tax, which had occasioned as a result of an amendment of entry 37 of the first schedule to the andhra pradesh general sales tax act, 1957, by act no. 27 of 1996. by virtue of section 1(f) of the amendment act of 1996, the provisions of the act, other than those mentioned in sub-clause (1), were to come into force with effect from 1.8.1996 and those provisions include amended entry 37 (supra).2. that the state legislature had the power to amend the andhra pradesh general sales tax act is not in dispute. it also is not disputed that the amendment made by the 1996 act was in exercise of its legislative powers by the state legislature. the validity of the amendment had not been questioned either in the writ petition or even before us. that being the fact situation, the grievance made by learned counsel for the petitioner to the effect that the demand of differential tax based on the amendment of entry 37 could not have been made, is wholly misconceived. it is settled position that an assessee is liable to pay sales tax and the question whether he has collected it from consumer or not is of no consequence. his liability is by virtue of being an assessee .....Tag this Judgment!
Court : Patna
Decided on : Oct-08-1999
n. pandey, j. 1. these two writ petitions have been filed for a direction to the respondents to relax the eligibility criteria and fill up the vacant seats in post-graduate courses from the successful candidates of the post-graduate medical admission test, 1996 (hereinafter to be referred to as pgm at).2. admitted facts are that admission to the post-graduate course including diploma is held on the basis of competitive test known as pgmat. an advertisement, therefore, in terms of the prospectus of such test for the year 1996 was issued by respondent no. 3. the examination was conducted and result was also published. as per the terms of the prospectus minimum qualifying marks for the candidates of general category, backward class (bc), most backward class (mbc), etc. was fixed 50% and that of the candidates belonging to scheduled caste and scheduled tribe 40%.3. by means of these writ petitions, petitioners have sought for a direction to the respondents to relax the qualifying marks from 50% to 40% for the candidates of general category including backward class and most backward class and from 40% to 30% for the candidates of scheduled castes & scheduled tribes, as was done in view of the direction of this court in c.w.j.c. no. 9786 of 1995 with c.w.j.c. no. 2900 of 1996 with respect to the p.g.m.a.t., 1995-96 and the said criteria was also approved by the apex court.4. it is contended since the qualifying marks was not relaxed for the p.g.m.a.t., 1996, more than 100 seats in .....Tag this Judgment!