Court : Punjab and Haryana
Reported in : AIR1997P& H87
ORDERR.P. Sethi, Actg. C. J.1. 'All men are created equal' declared Abraham Lincen inhis Gettysburg Address. These words wererepeated by Thomas Jefferson in Declaration of Independence and since 1776 this statement has been echoed by generations in United States. The Liberty and Equality were the watch words of the French Revolution and the foundations upon which the great Magna Carta of England stood. Article 7 of the Universal Declaration of Human Rights States declared. All are equal before law and are entitled without any discrimination to equal protection of law.' Jennings's in his Law of the Consitution (5th Edition page 50) stated, 'Equality before the law means that among equals the law should be equal and should be equally administered, that like should be treated alike.' Dicey's Law of the Constitution, (10 Edition page 202) asserted equality before the law as a corollary from his famous doctrine of Rule of Law. The idea of equality is the heart and soul of the Indian Constit...
Tag this Judgment!Court : Jammu and Kashmir
Reported in : AIR1999J& K140
ORDERT.S. Doabia, J. 1. Having failed to persuade, respondent No. 5 to join him along with the minor daughter, the petitioner has sought a writ of 'Habeas Corpus' and 'Subjiciendum'. The respondent No. 5 however, submits that these proceedings lack sincerely and have been resorted to with an oblique motive; the motive being to exert undue pressure. It is accordingly submitted that the petition having not been initiated bona fide deserves rejection at the very threshold. A second petition bearing No. 695 of 1997 has been filed on behalf of the minor. She wants conferment of citizenship of this country.Reference to that would be made at appropriate place. Both these petitions concern the minor and are being dealt with together.Facts in HCW 846 of 1997 are as under :2. The petitioner is admittedly the father of a minor child. She was born out of a wedlock between the petitioner and respondent No. 5. The marriage took place in Delhi. This happened in 1984. The petitioner is a Pakistan nati...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1998SC1895; 1998(2)BLJR1497; (1998)2GLR1711; JT1998(3)SC184; 1998(2)SCALE745; (1998)4SCC409; [1998]2SCR795; (1998)2UPLBEC1320; 1995IBR118
Anand, J.1. In Re: Vinay Chandra Mishra, : 1995CriLJ3994 , this Court found the Contemner, an advocate, guilty of committing criminal contempt of Court for having interfered with and 'obstructing the course of justice by trying to threaten, overawe and overbear the court by using insulting, disrespectful and threatening language', While awarding punishment, keeping in view the gravity of the contumacious conduct of the contemner, the Court said:'The facts and circumstances of the present case justify our invoking the power under Article 129 read with Article 142 of the Constitution to award to the contemner a suspended sentence of imprisonment together with suspension of his practice as an advocate in the manner directed herein. We accordingly sentence the contemner for his conviction for the offence of the criminal contempt as under:(a) The contemner Vinay Chandra Mishra is hereby sentenced to undergo simple imprisonment for a period of six weeks. However, in the circumstances of the ...
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1999)155CTR(MP)272
ORDERD.P.S. CHAUHAN, J.:The petitioner is an assessee assessed to income-tax under the provisions of the IT Act, 1961 (for brevity, hereinafter referred to as 'the Act')2. The petitioner, by means of this petition, has approached this Court seeking relief for insurance of a writ in the nature of mandarnus commanding the respondents i.e., Union of India, the CIT, Madhya Pradesh-II, Jabalpur, and the ITO, Headquarters (Admn.), ITO, Jabalpur, for making refund of Rs. 58,326.01 together with interest at the rate of 12 per cent p.a. in accordance with the provisions of s. 244 of the Act to the petitioner.3. The case of the petitioner is that for the asst. yr. 1982-83, he filed his return in time on 31st July, 1982, showing his taxable income as Rs. 1,17,468 and tax payable was shown at Rs. 58,326.01. The assessment was to be completed within the statutory period of two years as provided under s. 153(1)(a)(iii) of the Act and accordingly no assessment order was passed within the aforesaid pe...
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1999)154CTR(MP)1
ORDERR.S. GARG, J:By this petition under Art. 227 of the Constitution of India, the petitioner seeks to challenge the action of the respondents in issuing the commission under s. 131(1)(d) of the IT Act to the Valuation Officer and to quash the notices dt. 5th March, 1998, and 25th June, 1998, issued by the Valuation Officer and to direct the AO Respondent No. 1 to accept the valuation report submitted by the petitioner while disclosing his income under Voluntary Disclosure of Income Scheme.2. Brief facts necessary for disposal of the petition are that the petitioner, who is carrying on business of repairs of electrical fittings, etc., is assessed to income-tax by the respondent No. 1. For the asst. yr. 1996-97, she filed a return showing an income of Rs. 43,950. According to her, she started raising construction of the property in the financial year 1993-94 and completed it by 1995-96. According to the petitioner, she had invested an amount of Rs. 10 lacs 89 thousand in construction o...
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1999)156CTR(MP)261
ORDERS. B. Sakrikar, J.The unsuccessful petitioners (accused) have filed this petition under section 482 CrPC for quashing of the proceedings of Criminal Case No. 10/86 of the Court of ACJM (Economic Offences), Indore.2. Briefly stated the facts of the case are that the non-applicant, Income Tax Officer 'A' Ward, Khandwa, filed a complaint in the Court of Additional Chief Judicial Magistrate, (Economic Offences), Indore, against the petitioners and deceased partners of the firm M/s Kanhaiyalal Deepchand Jain alleging commission of offence punishable under section 276E/278B of the Income Tax Act, 1961. It is alleged that during the course of assessment proceedings for the year 1983-84 of the applicant No. 1, assessee-firm, it was found that the firm repaid the loan amount in cash i.e., otherwise that A/c Payee cheques or the draft, respectively, to Smt. Basanti Bai W/o Kanhaiyalal; Rajeshkumar Roopchand Rs. 1,000 and Rs. 10,200 when the balance in their account was exceeding Rs. 10,000....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2000)72ITD97(Delhi)
1. When these three appeals together with several other appeals of similar type were pending in the Tribunal all over the country, the Chief Commissioner of Income-tax III, Delhi, addressed a letter dated 14-8-1998 bringing to the notice of the President the pendency of several appeals, involving block assessment orders, filed by the assessee in which grounds/additional grounds were raised about the legality of the approval given by the Commissioners of Income-tax approving the block assessment orders. The main contention of the assessees in those cases is that the Commissioner is required by law to give an opportunity of hearing to the assessees before giving approval and it is also contended that the Commissioner is required by law to record his reasoning in writing while approving the order of the Assessing Officer. This issue is involved in almost all the block assessments all over the country numbering hundreds. There is a possibility of difference of opinion amongst different Be...
Tag this Judgment!Court : Allahabad
Reported in : 2000(1)AWC750
ORDERBinod Kumar Roy and Lakshmi Bihari, JJ.1. These two writ petitions, the second one having been connected with the first one vide order dated 25.11.1999, were listed before our Bench for the first time on 17.1.2000 in which cross prayers have been made. They have been heard together and are being disposed of by this common judgment and order. It may be mentioned that on an application filed by the petitioners of the first petition, before Hon'ble the Chief Justice, His Lordship vide his administrative order dated 11.1.2000 directed to place it before a Bench presided over by one of us. (Binod Kumar Roy, J.). 2. Civil Misc. Writ Petition No. 44906 of 1999 has been filed by 5 Advocates of the Collectorate Bar, Etawah, for commanding the respondents by issuance of a writ, order or direction in the nature of mandamus not to give effect to and to quash (i) the Notification dated September 18, 1997 (as contained in Annexure-1 to the writ petition) and(ii) the letter dated 22.7.1999 of th...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2002)(149)ELT716TriDel
1.These are three appeals filed by M/s Shivagrico Implements Ltd. (hereinafter referred to as 'M/s SIL'), being aggrieved with the two separate orders-in-appeal, both passed by the Commissioner of Central Excise (Appeals), Jaipur. The issue for consideration in all these three appeals is, whether the benefit of modvat credit under Notification No. 58/97-CE dated 30.8.1997 (as amended) could be availed of in respect of the duty paid inputs captively consumed in the manufacture of dutiable specified final products, in a case where the central excise duty on the inputs had been paid under Section 3-A of the Central Excises Act, 1944 (Hereinafter referred to as the 'Act').They were heard together and are being disposed of by this common order.2. M/s SIL were availing of the benefit of modvat credit in respect of re-rolled non-alloy steel products, bars, flats, angles etc.classifiable under sub-heading no. 7214.90 of the Central Excise Tariff, manutactured in their re-rolling mills, when u...
Tag this Judgment!Court : Delhi
Reported in : (2003)134PLR18
Sanjay Kishan Kaul, J. 1. The perennial problem of costing of DDA flats has once again given rise to this batch of writ petitions.2. The petitioners were originally registrants under the New Pattern Scheme of 1979 (NPS). In September 1993 a self financing scheme VI-B was announced and persons registered under the NPS were permitted to convert to self-financing scheme. The petitioners applied for conversion and their conversion were accepted.3. In 1994-1985 the SFS VII and VIII scheme registrants were allocated flats but no allocation was made in respect of VI-B scheme. On 8.8.1996 IX SFS scheme was announced and the same was open to genera public as also to the registrants of VI-B scheme. It was stated for the petitioners that this would be the last opportunity given to them and other registrants of VI-B Self Financing Scheme. The petitioners got them registered under the scheme but were still not allocated flats in the draw of lots held for the said IX Self Financing Scheme which resu...
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