Court : Supreme Court of India
H.L. Dattu, J.1. These appeals, by special leave, are directed against the judgment and order dated 21.11.2003 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Regional Bench at Mumbai (hereinafter referred to as “the Tribunal”) in Appeal Nos. E/3695/02 & E/302/02. By the impugned judgment, the Tribunal has reversed the finding of the Commissioner (Appeals) and thereby, allowed the appeals filed by the respondents-assessees.2. Facts in nutshell are: The respondents-assessees are the manufacturer of motor cars, i.e. Fiat Uno model cars. The said goods are excisable under chapter sub-heading No. 8703.90 of the Central Excise Tariff Act, 1985. The said business was initially managed by M/s Premier Automobiles Ltd. However, M/s Premier Automobile surrendered its central excise registration on 6.4.1998. Thereafter, M/s Ind Auto Ltd. (now M/s Fiat India Ltd.) carried on the said business after obtaining fresh central excise registration. The assessees ha...
Tag this Judgment!Court : Patna
M.Y. Eqbal, J. 1. This civil revision application is directed against the order dated 12-9-1995 passed by the Subordinate Judge, 1st Court, Hilsa (hereinafter to be referred to as the Court below) in Execution Case No. 2 of 1992, whereby the objection petition filed by the judgment debtors-opposite parties has been allowed and the execution case filed by the petitioner-decree-holder has been dismissed. 2. The relevant facts for the purpose of disposal of this civil revision application are as follows: The opposite parties were occupying the premises belonging to the petitioner as tenants and the same was used as godown. The petitioner filed a petition for fixation of fair rent before the Controller being B.B.C. Case No. 5 of 1983-84 and the Controller after hearing the parties determined the fair rent of the tenanted premises at Rs. 1800/- per month in terms of the order dated 28-9-1987. As the opposite parties did not pay the rent so directed by the Controller, the petitioner filed ...
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1963AP460
P. Chandra Reddy, C.J.1. The question to be answered by us in this reference under Section 66 (1) of the Indian Income-tax Act is framed in these terms:'Whether an assessment could be made on a dissolved association of persons without service of notice on all the erstwhile members of the association.'2. This reference relates to the assessment year 1358 fasli, i.e., from 1-10-1948 to 30-9-1949, the chargeable accounting period being the year ended 30th September, 1948. The assessee is an association of persons styled 'The Hyderabad Deccan Liquor Syndicate by member D. D. Italia, Hyderabad,' consisting of nine persons and carrying on business in liquor.3. In the relevant assessment year, D. D. Italia, one of the members of the association, had included in his return a sum of Rs. 77,912/- as his share of the profits from the said syndicate. Thereupon, the Department initiated the present proceedings by letter dated 2-4-1951 indicating that D.D. Italia had admitted a profit of Rs. 77,912/...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2000SC1421; JT2000(4)SC30; (2000)125PLR826; 2000(2)SCALE663; (2000)4SCC146; [2000]2SCR705; 2000(2)LC978(SC)
A.P. Misra, J.1. The question raised in this appeal is of far reaching consequences and is of great significance to one of the major religious followers of this country. The question is whether 'the Guru Granth Sahib' could be treated as a juristic person or not? If it is, then it can hold and use the gifted properties given to it by its followers out of their love, in charity. This is by creation of an endowment like others for public goods, for enhancing the religious fervour, including teeing the poor etc.. Sikhism grew because of the vibrating divinity of Guru Nanakji and the 10 succeeding gurus, and the wealth of all their teachings is contained in 'Guru Granth Sahib.' The last of the living guru was Guru Gobind Singhji who recorded the sanctity of 'Guru Granth Sahib' and gave it the recognition of a living Guru. Thereafter, it remained not only a sacred book but is reckoned as a living guru. The deep faith of every earnest follower, when his pure conscience meets the divine under...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2010SC433; 2010(1)AWC253(SC); JT2009(11)SC311; 2009(11)SCALE731; 2009(9)LC4025(SC):2009AIRSCW6953
G.S. Singhvi, J.1. These appeals filed against order dated 21.8.2001 of the Division Bench of Delhi High Court whereby it refused to interfere with the Central Government's decision not to exercise discretion under Section 48(1) of the Land Acquisition Act, 1894 (for short `the Act') to withdraw from the acquisition of land comprised in khasra Nos. 35, 369/36, 37, 38, 367/21 and 365/33 of Village Masudpur, Tehsil Mehrauli, Delhi are illustrative of how the litigants use the courts process for frustrating the acquisition of land for a public purpose for years together and seek equity after raising illegal construction over the acquired land under the cloak of interim order(s) passed by one or the other court.Background Facts:2. In the aftermath of partition of the country, lakhs of people were forced to leave their habitat, properties, trade, business, etc. in the territory which became Pakistan. Most of them came and settled in northern parts of the country, particularly Punjab and Del...
Tag this Judgment!Court : Gujarat
Reported in : AIR1990Guj105; [1992]73CompCas209(Guj); (1985)1GLR57; (1990)1GLR628; (1990)1GLR628
P.R. Gokulakrishnan, C.J.1. In this group of writ petitions, the petitioners are industrial concerns which had taken loans from the respondent, Gujarat State Financial Corporation (hereinafter referred to as 'the Corporation' or 'the GSFC') and executed agreements and deeds of mortgage/pledge/hypothecation. They have made defaults in repayment of the loan and instalments thereof and in meeting their obligations to the respondent Corporation. The respondent-Corporation had, therefore, resorted to section 29(1) of the State Financial Corporation Act, 1951 (Act No. 63 of 1951), whereunder the State Financial Corporation has been conferred a right to take over the management or possession or both of the industrial concern as well as the right to transfer by way of lease or sale and realise the property pledged, mortgaged, hypothecated or assigned to the Financial Corporation. 2. The petitioners have, therefore, challenged the constitutional validity of section 29(1) of the Act, and, in the...
Tag this Judgment!Court : Karnataka
Reported in : 2009(4)KCCR2566(D.B)
I. CORE ISSUES1. The above batch of writ appeals are directed against the order dated 7th August, 2008 made in writ petition No. 21608 of 2005, raising the following core issues for our consideration:(i) Whether it is proper for this Court to exercise its power of judicial review under Article 226 of the Constitution of India to adjudicate on the policy decision with respect to substantial development of the State and quash the notification made under Rule 59(1) of the Mineral Concession Rules, 1960 (for short 'MC Rules') notifying the area available for mining iron ore?(ii) Whether the application, for grant of mining lease for an area, without a notification under Rule 59(1) of the MC Rules, 1960 notifying the said area as available for mining, can be considered for grant of mining lease under Section 11(2) of the Mines and Minerals (Development & Regulation) Act, 1957, (for short 'MMDR Act') as, such application is premature and shall not be entertained as per Rule 60 of the MC Rule...
Tag this Judgment!Court : Mumbai
Reported in : 1987(2)BomCR621; 1987MhLJ698
V.A. Mohta, J.1. The subject of imposition of taxes on machanically propelled vehicles is covered by Entry 57 of List II and Entry 35 of List III of the Seventh Schedule of the Constitution of India. Entries respectively read thus :'57. Taxes on vehicles, whether mechanically propelled or not, suitable for use on roads, including tramcars subject to the provisions of Entry 35 of List III.''35. Mechanically propelled vehicles including the principles on which taxes on such vehicles are to be levied.'Two enactments, (i) The Motor Vehicles Act, 1939 a Central Act, and (ii) The Bombay Motor Vehicle Tax Act 1958, a State Act, govern ownership and/or possession of 'motor vehicles' a term defined under section 2(1-B) of the Central Act and adopted by section 2(2-B) of the State Act. The Central Act has not laid down any principles on which taxes on motor vehicles are to be levied. The State Act is made to consolidate and amend the law relating to the taxation of motor vehicles in the State. S...
Tag this Judgment!Court : Karnataka
Reported in : ILR1986KAR2536
ORDERRama Jois, J.1. The Petitioner presented this Writ Petition questioning the legality of the license granted by the Corporation of the City of Bangalore for construction of a multi-storied commercial building in favour of respondent-3, on the ground that it was violative of the provisions of the Municipal Corporation Act, 1976 ('the Act' for short).2. Facts of the case are these : (1) The property bearing Municipal No. 812/1 on the Old Taluk Cutchery Road, popularly known as O. T. C. Road, Chick pet, Bangalore City, which is the hub of commercial activity in the City of Bangalore, belongs to the Government, The lease of the land, on which a Government Primary School was being run, was granted in favour of respondent-3 by the Government by its order dated 20-12-1979. The validity of the grant of the lease itself has been the subject matter of large number of proceedings before this Court.(ii) The entire history of the case relating to the grant have been set out in greater detail in...
Tag this Judgment!Court : Karnataka
Reported in : 2007(5)KarLJ393; ILR2007(3)Kar3755; 2007(5)AIRKarR257; AIR2007NOC2234
ORDERV. Gopala Gowda, J.1. The first petitioner is the KSRTC Staff & Workers Federation and the 2nd petitioner is the Secretary of Death-cum-Retirement Benefit Fund and an employee of KSRTC. They have filed this writ petition seeking the following prayers:33. Wherefore, it is prayed that this Hon'ble Court may, after calling for the records, be pleased to issue a Writ of Certiorari or any other proper writ or order or direction quashing the Government Order dated 23/2/1997 bearing No. HTD 127 TRA 96 dated 22/2/1997 and RTD TRA 96 dated 7/8/1997 produced as Annexures-A and B respectively, and to direct the Government to take all other steps for improving the well being of the KSRTC, as pointed out by various Committees of Legislature. It is further prayed that this Hon'ble Court may be pleased to issue further direction quashing the Notification dt. 10/9/1997 bearing No. HTD 127 TRA 96; Notification dt.29/5/1999 bearing No. HTD 127 TRA 96 and the Notification dated 4/8/2000 bearing No. ...
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