Court : Uttaranchal
Reported in : [2004]136STC389(Uttra)
..... 211, the supreme court has held as under:'an order imposing penalty for failure to carry out a statutory obligation is the result of a quasi-criminal proceeding, and penalty will not ordinarily be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in conscious disregard of its obligation .....
Tag this Judgment!Court : Uttaranchal
Reported in : (2007)213CTR(Uttranchal)547; [2008]300ITR265(Uttaranchal)
..... thus, it is clear from the perusal of section 44bb that all the amounts either paid or payable (whether in india or outside india) or received or deemed to be received (whether in india or outside india) are mutually inclusive. .....
Tag this Judgment!Court : Uttaranchal
Reported in : (2003)180CTR(Uttranchal)492; [2003]259ITR138(Uttaranchal)
..... the proviso to section 147 of the act as discussed casts exemplary burden for satisfaction that the assessment escaped only due to failure on the part of the assessee for the contingency either of the description. .....
Tag this Judgment!Court : Uttaranchal
Reported in : AIR2007Utr25; 2007(1)AWC125
..... the trial court found that the suit is not bad for mis-joinder of either defendant no. .....
Tag this Judgment!Court : Uttaranchal
Reported in : (2005)1UPLBEC1
..... however, it appears that the district education officer failed either to approve or to disapprove the proposal sent by the management of the college within a period of one month. .....
Tag this Judgment!Court : Uttaranchal
Reported in : 2006(3)AWC2358
..... agricultural purposes erected or set up by him on his holding:(ii) any work which adds materially to the value of the holding and is consistent with the purpose, for which it was let, and which, if not executed on the holding, is either executed directly for its benefit or is after execution made directly beneficial to it; and subject to the foregoing provisions of this clause, includes(a) the construction of wells, water channels and other works for the supply or ..... . para 7 of said case law reads as under:it is settled law that the exclusion of the jurisdiction of the civil court is not to be readily inferred, but that such exclusion must either be explicitly expressed or clearly implied ..... powers of the high court to hear the appeal on a substantial question of law, though not formulated by it with the object of ensuring that no injustice is done to the litigant, where such question was not formulated at the time of admission, either by mistake or by inadvertence.28 .....
Tag this Judgment!Court : Uttaranchal
Reported in : 2005(1)ARC530
..... under section 27 of the general clauses act, which reads as follows:-'where any central act or regulation made after the commencement of this act authorities or requires any document to be served by post, whether the expression 'serve' or either of the expressions 'give' or 'send' or any other expression is used, then, unless a different intention appears the service shall be deemed to be affected by properly addressing, prepaying and posting by registered post, a letter containing the ..... full bench held that where a registered envelop containing the correct address of the tenant is posted to him and if the addressee tenant either refuses to take notice or could not be met, the notice shall be deemed to have been properly served on the addressee.' 18 ..... has held that where a registered envelop containing correct address of the tenant is posted to him and if the addressee tenant either refuses to lake notice or could not be met the notice shall be deemed to have been properly served on the addressee ..... similarly, where the registered envelop contains a correct address of the tenant and the addressee either cannot be met or refuse to take notice, there appears to be no reason why the notice shall not be deemed to have been properly served on ..... similarly, where the registered envelope contains a correct address of the tenant and the addressee either cannot be met or refuses to take notice, there appears to be no reason why the notice should not be deemed to have been properly served on .....
Tag this Judgment!Court : Uttaranchal
Reported in : 2005(1)ARC812
..... is nothing in the object of the enactment or in the language of section 14 (1) (b) which compels or necessarily warrants the view that once a building is let out, the landlord can never obtain possession of the property either for better investment or for improvement in the sense that the tenant acquires a permanent right, as it were, subject only to the dilapidated condition of the building. ..... building bonafide after demolition and new construction 21 (1) (a) of the act read as under:--'21 (1) (a), that the building is bona fide required either in its existing form or after demolition and new construction by the landlord for occupation by himself for any member of his family, or any person for whose benefit it is held by him, either for residential purposes or for purposes of any profession, trade, or calling, or where the landlord is the trustee of a public charitable trust ..... there is however, no justification in reading the words 'the building is bona fide required either in its existing form or after demolition and new construction by the landlord for occupation' as equivalent to 'the building is bona fide required after ..... 492, 489 and 490 do not belong either to_ the applicant-landlord and the landlord has no other vacant shop, which is in vacant position, in which he court start his ..... no warrant for reading the words 'bonafide required by the landlord', either the building requires demolition or not. ..... an approach either too liberal or too conservative or pedantic must be guarded .....
Tag this Judgment!Court : Uttaranchal
Reported in : IV(2005)ACC647; 2007ACJ1317
..... it was contended that section 167 of the act clearly gives an option to the claimant-appellant either to prefer a claim petition before the learned commissioner or before the claims tribunal. ..... gives rise to a claim for compensation under this act and also under the workmen's compensation act, 1923, the person entitled to compensation may without prejudice to the provisions of chapter x claim such compensation under either of those acts but not under both. 12. ..... it was further submitted that under section 167 of the act it is provided that a person entitled to compensation may without prejudice to the provisions of chapter x claim such compensation under either of those acts, i.e. .....
Tag this Judgment!Court : Uttaranchal
Reported in : 2006CriLJ2966
..... therefore, it can be safely held that had the deceased been given a severe beating either by kicks or fists, he must have in normal course, sustained some visible injuries like contusion. ..... there is nothing in the cross-examination of this witness which may suggest that this witness is either telling lie or was not present at the time when the incident took place. ..... again the defence could not point out any material contradiction in the statement of this witness also, which may suggest that this witness is either telling lie or was not present at the place of the occurrence. .....
Tag this Judgment!