Latest Cases

Fakir Chand Vs. State of Assam and ors.

Court : Guwahati

.....should not be a hindrance in awarding compensation, which is just, fair and reasonable. 7. after taking into consideration the totality of the facts and circumstances of the case, we are of the considered view that ends of justice will be met if the appellant is granted a sum of rs. 1,00,000.00 (rupees one lakh only). 8. while fixing the aforementioned compensation, we have thought it appropriate not to place reliance upon one or the other decided case, as no judicial pronouncement has been cited at the bar which is near to the case in hand. the learned counsel for the appellant has cited some judgments where compensation beyond rs. 1 lakh was granted; but in those cases the victims suffered injuries. the decision of the hon'ble supreme court in civil appeal no. 888 of 1992 in the case of surjya kanta talukdar v. assam state electricity board, decided on may 1, 1996, which has been heavily relied upon by mr. n.n. saikia, can be of no assistance to the board for the simple reason that in the case of surjya kanta talukdar (supra), a minor girl died, whereas in the present case a married woman having children died on account of negligence on the part of the aseb. 9. for the.....

The Commissioner of Income Tax Vs. Nima Specific Family Trust

Court : Mumbai

Reported in : 2001(2)ALLMR314; (2001)165CTR(Bom)518; [2001]248ITR29(Bom)

.....even though section 80-hh(9) provides that deduction under section 80-hh shall be given first, followed by deduction under section 80-i? 2. the facts giving rise to this appeal are as follows. the assessee is a specific family trust, carrying on proprietary business in the name and style of nirma detergent in gujarat. it is assessable to tax under section 161(1a) of the income tax act. in this appeal, we are concerned with the assessment year 1988-1989 relevant to the accounting year ending 31st december. 1987. the a. o. allowed the deduction claimed by the assessee under section 80-i at 20% of the total income and on the balance income, the a. o. granted deduction under section 80-hh at 20%. being aggrieved by the order of a. o., the matter was carried in appeal to the commissioner by the assessee. the commissioner rejected the appeal on the above point. the assessee carried the matter in appeal to the tribunal. in view of the decision for the earlier assessment year 1987-1988, the appeal was allowed. hence the department has come in appeal, against the said decision of the tribunal. 3. mr. desai, learned senior counsel appearing on behalf of the department, contended that.....

PravIn Rajaram Shinde Vs. State of Maharashtra

Court : Mumbai

Reported in : 2001ALLMR(Cri)921; 2001(5)BomCR462

.....para 12 of the decision solanki chimanbhai ukabhai, appellant v. state of gujarat respondent, reported in : 1983crilj822 , wherein the supreme court observed thus :-'ordinarily, the value of medical evidence is only corroborative. it proves that the injuries could have been caused in the manner alleged and nothing more. the use which the defence can make of the medical evidence is to prove that the injuries could not possibly have been caused in the manner alleged and thereby discredit the eye-witnesses. unless, however the medical evidence in its turn goes so far that it completely rules out all possibilities whatsoever of injuries taking place in the manner alleged by eye-witneses, the testimony of the eye-witnesses cannot be thrown out on the ground of alleged inconsistency between it and the medical evidence .'in our case, as we have seen earlier, according to the medical witness dr. patil, the injuries of the deceased could be caused by the knife shown to him. hence, we find this submission to be devoid of merit.thirdly mr. bhosale contended that an offence under section 304(2) i.p.c. would only be made out against the appellant. he urged that the incident took place all of.....

TexpIn Engineering and Manufacturing Works Vs. Joint Commissioner of I ...

Court : Mumbai

Reported in : (2001)70TTJ(Mumbai)789

.....gains tax under section 45(4) of the income tax act.2. the assessee is a partnership firm consisting of seven partners. it was engaged in the manufacture of ball and roller bearings. it applied under part ix of the companies act, 1956, for becoming a joint-stock company under the said act. a balance sheet was prepared showing the assets and liabilities of the firm as on 7-11-1995. there was no revaluation of any of the assets and the liabilities of the firm. after its application was accepted by the authorities under the companies act, the partners of the erstwhile firm were allotted shares equal to their respective capitals and became shareholders of the joint-stock company. there were no other shareholders. a certificate of incorporation was issued to the company by the registrar of companies on 8-11-1995, certifying that the company has been incorporated effective from that date.3. the firm filed its return of income for the period ending 7-11-1995. while making the assessment under section 143(3), the assessing officer was of the view that the provisions of section 45(4) were attracted and that the firm was liable to capital gains. in short, it was his view that there was.....

Khimijibhai Mills and anr. Vs. Additional Commissioner of Commercial T ...

Court : Karnataka

Reported in : ILR2001KAR520; [2001]122STC32(Kar)

.....from april 1, 1992 provisions to exercise 'any power' would mean only calling for the record or passing of the order under section 22-a also ?.'facts ;2. s.t.as. nos. 42--46 of 1996 have been filed under section 24 of the act against the order dated march 21, 1996, passed in zac. smr. 64/b-28/1995-96 on the file of the additional commissioner of commercial taxes, belgaum zone, belgaum, nullifying the appeal order no. dc. ap. bg. kst. 496, 497, 498, 499 of 1989-90, 38, 39 and 40 of 1991-92 dated october 31, 1991 passed by the then deputy commissioner of commercial taxes (now jcct) (appeals), belgaum and restoring the assessment orders dated august 31, 1989 for the years 1985-86 and 1986-87 and orders dated january 7, 1991 for the assessment years 1987-88, 1988-89 and 1989-90 of the then commercial tax officer (now assistant commissioner of commercial taxes) ii cr., belgaum, respectively.3. s.t. as. nos. 47--49 of 1996 are also filed under section 24 of the act against the order dated march 21, 1996, passed in zac. smr. 59 of 1995-96 on the file of the additional commissioner of commercial taxes, belgaum, nullifying the appeal order no. dc. ap. bg. kst. 870, 871 of 1989-90.....

Natarajan and ors. Vs. D. Rajendran and anr.

Court : Karnataka

Reported in : I(2001)ACC715; ILR2001KAR715

.....first petitioner died during the pendency of the proceedings and the second petitioner (wife) was permitted to continue with the proceedings. this fact was brought to the notice of the court. obviously, the court was aware when the first petitioner had died. otherwise the court would not have permitted the second petitioner (wife) to prosecute the matter before the tribunal.8. it would not have been improper for the court to have informed the advocate to incorporate the correct provision of law. in fact in a case where a young advocate appears and makes an application for setting aside the abatement and (2) for condonation of delay, it is the duty of the court to consider the substance of the matter rather than to adjudicate on the mere technicality under which the application was made.9. the applications clearly indicate that the prayer for setting aside the abatement and for condonation of delay if any and for impleading only legal heir as the petitioner in the claim petition. when the applications clearly indicate the prayer correctly and also indicate that the application was made under order xxix. it is surprising that the court has rejected both the applications and held.....

B. Prasada Rao Vs. Depot Manager, Apsrtc, Kurnool and Others

Court : Andhra Pradesh

Reported in : 2001(1)ALD285; 2001(1)ALT314; [2001(89)FLR518]

.....to the proceedings no.01/ i14(17)/2000-ymgr, dated 19-10-2000 under which the petitioner has been placed under suspension pending enquiry.2. the factual matrix leading to the filing of the present writ petition has been set out as hereunder: - the petitioner is working as chief inspector in the respondent-corporation. he was charged for the offence under section 417 of the indian penal code in crime no. 180 of 2000 in it town police station, kurnool. it is the case of the petitioner that the complaint is a false one and engineered at the instance of one mr. sunkanna who is inimically disposed towards him. hence the petitioner filed criminal petition no.4208 of 2000 on the file of this court seeking to quash the fir in the above said crime and the said petition has been admitted and all further proceedings have been stayed by this court. the respondent-corporation, taking into consideration the fact that a cheating case has been registered against the petitioner and in view of the seriousness of the complaint, placed the petitioner under suspension in terms of regulation 18(1) (a) of the apsrtc employees (cca) regulations, 1967 (for short 'the apsrtc regulations') pending.....

Anand Parbat Co-operative Housing Society Limited, Secunderabad Vs. Sp ...

Court : Andhra Pradesh

Reported in : 2001(1)ALD366; 2001(1)ALT609

.....dated 29-12-1995 of the 1st respondent and the judgment in as nos.574 and 689 of 1998, dated 1-3-1999 of this court and to dismiss the same.2. the facts that led to the filing of the writ petition, in brief, are as follows: the petitioner purchased an extent of 20,560.50 sq.mts. (24,590.36 sq. yds., approximately ac.5.00 gts.) of land in s.no.129/11 paiki, shaikpet village, banjara hills, hyderabad from one t. v. ramachandraiah. originally one ramulu and narayana were assigned extents of ac. 10.00 of land each by the surfekhas authorities during the year 1340-f under patta certificates dated 2nd dai 1340 f and 25th azure 1340 f, respectively. it is stated that they were in possession of the said lands since the date of the said assignment in their favour. the name of ramulu appears at sy.no.26 while the name of narayana appears at sy.no.35 of the list of pattas prepared by the surfekhas authorities. it is further stated that the name of ramulu appears in the seesal pahani issued for the years 1955 to 1958, which shows the sy.no. as 129/11 paiki. it is also stated that the said persons were in possession of the lands till they sold the same to t. v. ramachandraiah under.....

In Re: Cheminor Drugs Limited (Transferor Company) and Dr. Reddy's Lab ...

Court : Andhra Pradesh

Reported in : 2001(1)ALT636

.....to carry on the combined business more economically and efficiently. the amalgamated company will have the benefit of the combined reserves, manufacturing assets and cash flows of both the companies. this would result in improved capital structure, which would enable the amalgamated company to raise the required finances on better terms and will afford access to resources easily and at lower cost. a larger company will then generate more confidence in the general public and will mean enhanced financial growth for the amalgamated company and will thereby benefit the investors. the amalgamation will further enable the companies to pool their financial managerial and technical resources in order to meet the challenges of the new liberalized policies of the government. in particular, it will help in expeditious and economical implementation of the modernization and expansion projects of the amalgamated company as the magnitude of the investments contemplated will be better met by the companies merged together. the amalgamation would also be conducive to avoidance of duplication and reduction in administration and other overhead expenses. it would result in greater control and.....

Hidait HussaIn Vs. Zila Basic Shiksha Adhikari, Jhansi and Others

Court : Allahabad

Reported in : 2001(1)AWC371; [2001(88)FLR910]; (2001)1UPLBEC460

.....counsel on 15.3.2000 for filing counter-affidavit. more than eight months have passed but no counter-affidavit has been filed. since there is no factual dispute and the only question is of interpretation of government order dated 30.10.1999, i have heard sri k. p. tiwari the learned counsel for the petitioner and standing counsel appearing for the respondent nos. 1 and 5. learned counsel for the petitioner has made a statement that respondent nos. 2 to 4 are formal parties, therefore, service on them is not necessary. i have accepted this statement as the impugned order is of b.s.a. and the petitioner would be retiring on 31.12.2000. in the circumstances, this petition is taken up for final disposal at the admission stage with the consent of the learned counsel for the parties. 3. learned counsel for the petitioner has urged that thepetitioner was being illegally retired by the respondents at the age of 58 years on 31.12.2000. the petitioner is a class-iv employee and his age of retirement is 60 years. the representation of the petitioner has been rejected by order dated 10.2.2000 by the b.s.a. on the basis of option given by him on 11.1.1994 as per government order dated.....