Court : Supreme Court of India
Decided on : Jul-31-1989
Reported in : AIR1990SC313; 1989(24)ECC199; 1989(43)ELT205(SC); [1990]184ITR548(SC); (1989)4SCC1; [1989]3SCR596; 1989(2)LC576(SC)
..... of law. indeed the appellant had to pay the tax in view of the notices which were without jurisdiction. it appears that the assessment was made under section 9(3) of the act. therefore, it was without jurisdiction. in the premises it is manifest that the respondents had no authority to retain the money collected without the authority of law ..... which the judgment declaring as void the particular law under which the tax was paid was rendered. it was held in d. cawasji (supra) that although section 72 of the contract act has been held to cover cases of payment of money under a mistake of law, as the state stands in a peculiar position in respect of taxes paid ..... such suits has been accepted as the guideline, though little more latitude is available in the former.18. a tax paid under mistake of law is refundable under section 72 of the indian contract act, 1872. in sales tax officer v. kanhaiya lal, : [1959]1scr1350 where the respondent, a registered firm, paid sales tax in respect of the forward .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jul-31-1989
Reported in : [1990]69CompCas16(SC); JT1989(3)SC327; (1989)4SCC1a
..... of law. indeed the appellant had to pay the tax in view of the notices which were without jurisdiction. it appears that the assessment was made under section 9(3) of the act. therefore, it was without jurisdiction. in the premises it is manifest that the respondents had no authority to retain the money collected without the authority of law ..... which the judgment declaring as void the particular law under which the tax was paid was rendered. it was held in d. cawasji (supra) that although section 72 of the contract act has been held to cover cases of payment of money under a mistake of law, as the state stands in a peculiar position in respect of taxes paid ..... such suits has been accepted as the guideline, though little more latitude is available in the former.17. a tax paid under mistake of law is refundable under section 72 of the indian contract act, 1872. in sales tax officer v. kanhaiya lal : [1959]1scr1350 where the respondent, a registered firm, paid sales tax in respect of its forward .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-11-1989
Reported in : AIR1989SC705; 1989(1)BLJR37; 1989(2)Crimes181(SC); JT1989(1)SC76; 1989Supp(1)SCC377; 1989(2)WLN10
..... not forthcoming. besides, if the defence wanted to rely on the evidence of this witness, the proper course was to call her as a defence witness. section 3, evidence act, contemplates oral evidence or documentary evidence. in the case of a living person evidence in judicial proceedings must be tendered by calling the witness to the witness ..... since their convictions are not challenged before us we need say no more about their participation on appeal the high court while maintaining the conviction of the appellant under section 304, part i, i.p.c, reduced the sentence to rigorous imprisonment for seven years and fine of rs. 100/-, in default r.i. for one ..... stand and cannot be substituted by an affidavit unless the law permits it, e.g. sections 295 and 407(3), or the court expressly allows it. we, therefore, .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-14-1989
Reported in : 1990ACJ345; AIR1990SC513; 1990(1)Crimes469(SC); JT1989(4)SC553; (1990)98PLR609; 1989(2)SCALE1315; (1990)1SCC422; [1989]Supp2SCR488; 1990(1)LC434(SC)
..... that injuries were antemortem caused by blunt force impact/possible injuries were not sufficient to cause death. death was due to pneumonitis as diagnosed clinically. offence was changed to section 304/34 ipc.8. it has also been stated therein that maya devi was residing in one room adjacent to room of kamlesh kumari for 6-7 months, the ..... with the death of naresh, son of kamlesh kumari showing that naresh was done to death on account of the beating and assault by the agency of the sovereign power acting in violation and excess of the power vested in such agency. the mother of the child, kamlesh kumari, in our considered opiniou, is so entitled to get compensation for ..... the point of view of first principles, there should be no difficulty in holding that the state should be as much liable for tort in respect of a tortious act committed by its servant within the scope of his employment and functioning as such as any other employer. the immunity of the crown in the united kingdom, was based .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-28-1989
Reported in : AIR1990SC682; 1989(43)ELT797(SC); (1989)4SCC313
..... which did not come into effect. his plaint does not contain the requisite pleadings necessary to obtain a decree for specific performance. this equitable remedy recognised by the specific relief act cannot be had on the basis of such pleadings and evidence.12. in ouseph varghese v. joseph aley1 this court stated: (scc p. 543, para 9)this takes ..... the high court observed that the defendants, on the other hand, contended that exts. b-1 and a-1 were genuine, fully supported by consideration, and they were acted upon; and the defendants in any case were not liable to surrender them without obtaining repayment of rs 35,000 and the value of improvements effected by them on the ..... their main grounds of appeal was that insofar as the plaintiff had all along contended that ext. a-1 was a sham document, not intended to be acted upon, and never acted upon, and insofar as he had not stated that he was ready and willing to pay back to the defendants the entire sale consideration and value of improvements .....
Tag this Judgment!Court : Supreme Court of India
Decided on : May-05-1989
Reported in : AIR1989SC1843; (1990)1GLR34; JT1989(3)SC33; 1989(1)SCALE1244; 1989Supp(2)SCC110; [1989]3SCR214; 1989(3)SLJ97(SC); 1989(2)LC342(SC)
..... justified in contending that those proceedings relate to misconduct which had occurred 4 years prior to the institution and therefore they are not sustainable as per proviso (b)(ii) of section 189-a of the bombay rules.14. we shall scrutinize the respective contentions of the learned counsel with reference to the facts of this case and the position of law ..... rules had passed the order dated 15-1-1977 reducing the pension and gratuity to 50% after affording an opportunity to him by issuing a show cause notice alleging several acts of misconduct to which notice the appellant did not give any explanation in spite of several opportunities afforded for over 6 years. hence the order of the government reducing the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : May-04-1989
Reported in : I(1990)ACC214; JT1989(2)SC454; (1989)3SCC38; [1989]3SCR128; 1989(2)LC285(SC)
..... of the broad categories indicated above. the determination of the actual quantum of compensation payable to the claimants has to be done by the authorities under the act, on the basis of the facts of each case and without reference to the hypothetical quantifications made only for purposes of an overall view of the ..... of interim compensation the high court did not adopt the standards of compensation usually awarded in fatal-accidents-actions or personal-injury-actions arising under the motor vehicles act. it is well-known that in fatal-accident-actions where children are concerned, the compensation awardable is in conventional sums ranging from rs. 15,000/- to ..... the settlement. both the parties accepted this direction.13. the settlement proposals were considered on the premise that government had the exclusive statutory authority to represent and act on behalf of the victims and neither counsel had any reservation as to this. the order was also made on the premise that the bhopal gas leak .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-29-1989
Reported in : AIR1989SC1359; JT1989(1)SC607; 1989(1)SCALE737; (1989)2SCC526; [1989]2SCR70
..... method. uzagar singh v. mst. jeo : air1959sc1041 , laid down that the ordinary rule is that a custom, general or otherwise, has to be proved under section 57 of the evidence act. however, nothing need be proved of which the courts can take judicial notice. when a custom has been judicially recognised by the court then it passes into ..... the law of the land as proof of it becomes unnecessary under section 57(1) of the evidence act. 'in regard to marriage', says sir gooroodas banerjee, 'the ordinary hindu law does not, and cannot, form the common rule for all sects alike ..... custom of udiki form of marriage in panchamasale subject of lingayat community. i belong to panchamamasale subject there is also a custom for dissolution of marriage in our section. the dissolution of my marriage with gurulingappa was effected by my declaration in the presence of elders, that i did not require gurulingappa as my husband and .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-13-1989
Reported in : 1990ACJ192; (1989)4SCC730
..... station house officer has been arrested. the matter is being investigated for criminal prosecution. it is unfortunate that the police to whom the citizen can approach for protection and help acted in such a manner.4. under the above circumstances we direct that the family of ram swaroop who is dead will be paid rs. 50,000/- as compensation, which will .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-08-1989
Reported in : AIR1990SC322; 1989(2)SCALE1265; 1989Supp(2)SCC753; [1989]Supp2SCR443
..... . oh the recommendation of the standing committee to levy octroi on certain new items of goods the appellant published a notice as contemplated under section 98(1) of the act inviting objections from the public and the said notice was published in the gazette dated 17-9-1974. several objections were received in pursuance of ..... details of the discussions and the deliberation before legislative will is seen expressed by passing the resolution. the connotation of the word 'consideration' occurring in sub-section (1) of section 98 ' comprehends 'taking note of or 'paying heed to' depending upon the nature of the subject. it may be open to the councillors to ..... dated the december 30, 1974 passed by the corporation levying octroi on certain additional items under section 98 of the city of bangalore corporation act, 1949 (shortly stated as 'the act) was declared as invalid.2. section 98 of the act requires the corporation before passing any resolution imposing a tax or duty for the first time to .....
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