Court : Himachal Pradesh
deepak gupta, j.1. this appeal was admitted on the following substantial question of law:whether the modvat/cenvat credit involved on the inputs, inputs in process and contained in finished products is liable to be reversed/paid back when the final product becomes exempt from payment of duty.2. the short question which arises for decision is whether a manufacturer who has obtained credit of the central value added tax paid by him in respect of the raw material and inputs lying in stock or in process or contained in the final product lying in stock is required to refund/repay the credit when the final product is exempted from excise. the main argument of sh. sandeep sharma, learned assistant solicitor general of india is that the authorities below have not taken into consideration rule 9(2) of the cenvat rules.3. a show cause notice was issued to the assessee on 31.1.1997 asking it to reverse the modvat credit of rs. 93,584/- on the inputs in hand and in process as well as on the inputs contained in the final product as on 23.7.1996.4. the undisputed facts of the case are that the assessee is engaged in the manufacture of vegetable products and was taking credit of the duties paid on the inputs used in the manufacture of final products. the final product was exempted from payment of duty vide notification no. 16/96-ce dated 23.7.96. therefore, the notice was issued requiring the assessee to reverse the credit of rs. 93,584/-. the assessee contested this notice on the ground .....
Tag this Judgment!Court : Himachal Pradesh
..... rao girdhari lal chowdhury air 1963 sc 698, the apex court while dealing with the scope of the revisional jurisdiction of the high court under the delhi and ajmer rent (control) act (38 of 1952), whereby the high court could call the record for the purposes of satisfying itself as to whether the decision was according to law, it was held that the high ..... shafee ahmed saheb : 2004 (5) scc 241 while examining the ambit and scope of the revisional jurisdiction of the high court under section 50 - karnataka rent control act, 1961 containing the words 'legality and correctness of the decision', the apex court held that the expression 'legality and correctness of the order of the trial court would include ..... apex court while examining the ambit and scope of the revisional jurisdiction of the high court under section 29 of the bombay rents, hotel and lodging house rates control act (57 of 1947) held that high court can interfere only if there is a miscarriage of justice due to a mistake of law.19. in p.s. ..... it observed that 'in section 24(5) of the himachal pradesh urban rent control act, 1987 the same expression 'legality or propriety of such orders or proceedings' has been used and, therefore, i may now sum up the powers of this court in exercising revisional jurisdiction in view of ..... her bonafides as earlier an unsuccessful attempt to forcibly dispossess him had been made by the landlady for which not only the matter was reported to the authorities but even civil suit was also filed. ..... civil .....
Tag this Judgment!Court : Himachal Pradesh
..... an industrial concern to make immediate repayment of any loan or advance under section 30 and the industrial concern fails to make such repayment, [then, without prejudice to the provisions of section 29 of this act and of section 69 of the transfer of property act, 1882 (4 of 1882)] any officer of the financial corporation, generally or specially authorized by the board in this behalf, may apply to the district judge within the limits of whose jurisdiction the industrial concern ..... on this point, the learned counsel for the petitioner as well as the respondents have relied upon the provisions laid down in section 31 of 'the act' and it is clear that the relief(s) to which the petitioner/corporation is entitled are as under:31(1) where an industrial concern, in breach of any agreement, makes any default in repayment of any loan or advance or any instalment thereof ..... shall dispose of an appeal filed by the appellant under section 32(9) of state financial corporations act, 1951, hereinafter referred to as 'the act', against the judgment and decree dated 7.4.2003 passed by the learned district judge, kangra at ..... the second relief claimed by the appellant/corporation is that the petition under section 31 of 'the act' was filed and accordingly, the relief which could have been granted by the court was order for the sale of mortgaged/hypothecated property and not for the recovery of ..... the code the question of interest payable in mortgage suits filed in civil courts is governed by o. 34, r. .....
Tag this Judgment!Court : Himachal Pradesh
..... the observations made in para-4 are relevant and are being reproduced below:the judgment of the criminal court is in no way binding upon the civil court in a suit for damages for malicious prosecution, and, therefore, such a judgment is admissible only to show who were the witnesses examined by the parties and what documents were produced in that case, when ..... the question whether the prosecution was without any reasonable or probable cause has to be determined on the basis of evidence produced by the plaintiffs in civil case independent of the view expressed by the criminal court in its judgment of acquittal. ..... judge of this court in paras 18 and 24 are relevant and are being reproduced below:in a suit for damages for malicious prosecution, it is therefore, necessary for the plaintiff, inter alia, to prove that the defendant acted without reasonable and probable cause and that the defendant was actuated by malice. ..... the important question for determination in such a case is whether the defendant acted without reasonable and probable cause when he sent the report to the police leading to the prosecution of the ..... a regular first appeal filed by the appellants under section 96 of the code of civil procedure read with section 20 of the h.p. ..... the plaintiffs are estopped to sue by their acts, deeds and conduct etc. ..... courts act, 1976, against the judgment and decree of the court of district judge, shimla, dated 1.1.2001, vide which the suit filed by the appellants as plaintiffs for recovery of .....
Tag this Judgment!Court : Himachal Pradesh
..... to show that the insurance company furnished the detailed reasons for the appointment of the second surveyor which power vested in them from the very bare perusal of the provisions of the act mentioned above and once the power is vested in the insurance company to disagree with the report of the surveyor, they could look for more material and could call for the ..... petition filed by the petitioner/insurance company under section 34 of the arbitration and conciliation act (hereinafter referred to as 'the act') for setting aside the arbitral award, dated 5.6.2004, passed by hon'ble mr. ..... it follows from the above decision, which was under the consumer protection act, that the second surveyor can be appointed, but there has to be ..... this judgment shall also dispose of another application filed under section 34 of 'the act' by the applicant/auto comps india limited for setting aside the above-mentioned arbitral award in so far ..... : (2009) 8 supreme court cases 507, wherein the following observations were made in paras 33 and 35, which are reproduced below:there is no prohibition in the insurance act, 1938 for appointment of second surveyor by the insurance company, but while doing so, the insurance company has to give satisfactory reasons for not accepting the report of the ..... it is clear from a perusal of section 64- um of insurance act, 1938 considered by their lordships in the above case that the proviso to sub-section (2) retains the right of the insurer to settle a claim for an amount .....
Tag this Judgment!Court : Himachal Pradesh
..... this decision was in context of the un-amended act. ..... after considering the definitions and various provisions of the motor vehicles act both amended and un-amended, the apex court held as follows:the difference in the language of 'goods vehicle' as appearing in the old act and 'goods carriage' in the act is of significance. ..... the apex court held that after the amendment of 1994, the insurance company was bound to cover liability in respect of owner of the goods or his authorized representative travelling in the goods vehicle. ..... : (2004) 2 scc 1, the apex court considered the impact of the amendment to the motor vehicles act made in 1994. ..... it is, therefore, manifest that in spite of the amendment of 1994, the effect of the provision contained in section 147 with respect to persons other than the owner of the goods or his authorized representative remains the same. ..... in view of the changes in the relevant provisions in the 1988 act vis--vis the 1939 act, we are of the opinion that the meaning of the words 'any person' must also be attributed having regard to the context in which they have been used i.e. ..... maghi ram and others latest hlj 2009(hp) 532 following the decision of the apex court in national insurance company ltd. v. ..... for the reasons aforementioned, civil appeal arising out of slp (c) no. ..... 10694 is allowed and civil appeal arising out of slp (c ) no. .....
Tag this Judgment!Court : Himachal Pradesh
..... 2009(2) t.a.c. ..... 2009 (2) t.a.c. ..... in assessing the quantum of loss as awarded because he did not consider that the appellant was incapacitated for doing any work for the rest of his life from the disability inflicted because of the wrongful acts of respondents no. ..... there is no dispute with respect to the fact that the accident infact occurred and that this was relatable to the wrongful acts of respondent no. .....
Tag this Judgment!Court : Himachal Pradesh
..... mark 'a-3' was produced before the additional chief judicial magistrate, at the time of certification, per testimony of pw-4 asi bhim sen, for certification, under section 52(a) of the narcotic drugs and psychotropic substances act, it cannot be said with certainty that the stuff, which was deposited with pw-10 mhc nand lal and then produced before the additional chief judicial magistrate for certification, under section 52(a) of the narcotic ..... 550 of 2008), who were charged with and tried for an offence, under section 20 of the narcotic drugs and psychotropic substances act, 1985, for allegedly jointly possessing 20 kgs charas, have been convicted and sentenced to undergo rigorous imprisonment for ten years and ..... prosecution examined pw-2 hc sanjeev walia to prove the compliance of section 42 of the narcotic drugs and psychotropic substances act, pw-1 hc anand kishore, pw-5 hc het ram and pw-11 sho rajesh kumar to prove the search and seizure of the vehicle of the convicts- appellants and the recovery of charas there from, pw-4 asi bhim, ..... , without affording opportunity for the concealment of evidence or facility for the escape of an offender, before searching the car, as per requirement of proviso to section 42(1) of the narcotic drugs and psychotropic substances act, despite the fact that the search was conducted after sunset and before sunrise. ..... cross-examined by the defence that in report ..... another full bench of the hon'ble supreme court in : 2009(10) scale 255 (karnail singh v. .....
Tag this Judgment!Court : Himachal Pradesh
..... to the present facts and since the view has already been taken by the learned single judge of this court after the amendment of the act that the strict rules of c.p.c. ..... ) acc 474, wherein the observations made in para17 are relevant and are being reproduced below:a perusal of the provisions of the act thus clearly shows that it is not even necessary that a claim petition should be filed before the court. ..... stated, the facts of the case are that a petition under section 166 of the motor vehicles act was filed by the appellant hereinafter referred to as the claimants rakesh kumar and prashant, for grant ..... this is an appeal filed by the appellants/claimants under section 173 of the motor vehicles act against the award of the court of learned motor accident claims tribunal, hamirpur, dated 21.6.2005, for enhancement ..... that the application filed by the appellant/insurance company for permission, the same was not granted under section 170 of the motor vehicles act and as such, they are precluded from challenging the compensation awarded.15. ..... in gurdial singh's case had already observed that the claimants are not bound by the strict rules of pleadings and an inquiry has to be conducted by the tribunal but not as required to be held by the civil courts. ..... iii (2009) acc 708 (sc), wherein their lordships had made a reference to ..... 2009 ..... : 2009 acj 2419, wherein it was observed that there were no pleadings of the claimants that the deceased was traveling in the vehicle as owner of the goods or .....
Tag this Judgment!Court : Himachal Pradesh
..... the principles to be borne in mind in the case of actions for malicious prosecutions are these: --malice is not merely the doing a wrongful act intentionally but it must be established that the defendant was actuated by mains animus, that is to say, by spite of ill-will or any indirect or improper motive. ..... absence of all elements of justification, excuse or recognized mitigation, and (2) the presence of either (a) an actual intent to cause the particular harm which is produced or harm of the same general nature, or (b) the wanton and willful doing with an act with awareness of a plain and strong likelihood that such harm may result. ..... 1229-30, lord devlin stated:the defendant can claim to be judge not of the real facts but of those which he honestly, and however erroneously, believes, if the acts honestly upon fiction, he can claim to be judged on that.the question is not whether the plaintiff was ultimately found guilty but the question is whether the prosecutor acted honestly and believed that the plaintiff was guilty. ..... it is not to be relied upon as a conclusion for deciding the civil suit for malicious prosecution. ..... the civil court has to go into the matter on the basis of evidence adduced before it in the civil suit independently of the view expressed by the criminal court. ..... , in civil suit no. .....
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