Court : Supreme Court of India
Decided on : Feb-08-1989
Reported in : AIR1989SC836; (1989)1CompLJ280(SC); (1989)76CTR(SC)9; [1989]176ITR155(SC); JT1989(1)SC226; 1989(1)SCALE367; (1989)1SCC760; [1989]1SCR570
..... assessee and allowed the appeal, whereupon at the instance of the revenue the aforesaid question was referred and the case was stated to the high court under section 66(1) of the 1922 act. the high court found for the assessee and against the revenue. that has led : to the present appeal by special leave.3. as pointed out ..... while the explanation contained in section 23 a (1) of the act required that in course of the previous year the shares were freely transferable by the holders to other members of the public, the company came to ..... on transfer of shares was removed. so was the limit on number of shareholders. on the basis of the amendment the assessee claimed relief under section 23 a (1) of the 1922 act by pleading that all the statutory requirements were satisfied. the income tax officer refused to accept the stand of the assessee on the 1 ground that .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-08-1989
Reported in : 1989(1)Crimes443(SC); JT1989(1)SC247; 1989MPLJ366(SC); 1989(1)SCALE330; (1989)1SCC715; [1989]1SCR560; 1989(1)LC610(SC)
..... our people to deal firmly the menace of dowry deaths, again, there are sweeping changes made in the dowry prohibition (amendment) act, 1984. a new offence called 'dowry death' has been created by introducing sec, 304-b in the penal code. it raised presumption of culpability against the husband or relative hitherto unknown to our jurisprudence. it ..... to secure post-mortem in case of suicide or death of a woman within seven years of her marriage. section 113-a has been introduced in the evidence act, 1872 raising presumption of cruelty as defined under section 498a ipc against the husband or his relative if the wife commits suicide within a period of seven years ..... those' who commit atrocities on them. in 1961 the dowry prohibition act (act 28 of 1961) was passed prohibiting the taking or giving dowry. by the criminal law (second amendment) act, 1983 (act 46 of 1983) chapter xx-a was introduced in the penal code with section 498a creating a new offence of cruelty. it provides for punishment to .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-14-1989
Reported in : AIR1989SC1247; 1989(40)ELT257(SC); [1989]177ITR97(SC); JT1989(1)SC275; 1989MPLJ156(SC); 1989(1)SCALE358; (1989)2SCC95; [1989]1SCR621; 1989(1)LC530(SC)
..... on the date of the law coming into force. we have noted the dates of filing the suit and judgments of the courts below. on the date of the section 4 of the act coming into force, that is, 19th may 1988 this appeal was pending and, of course, is still pending. can the suit itself be said to be pending ..... did not extend to protect from the effect of a repeal a privilege which did not amount to an accrued right.' (pp. 392-393).22. as defined in section 2(a) of the act 'benami transaction' means any transaction in which property is transferred to one person for a consideration paid or provided by any other person.' a transaction must, therefore, ..... he has not controverted that this court can refer to law commission's report.11. to decide the controversy the relevant provisions of the act may be referred to. as defined in section 2(a) of the act 'benami transaction' means any transaction in which property is transferred to one person for a consideration paid or provided by another person. as .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-14-1989
Reported in : AIR1989SC890; 1989(2)ARBLR6(SC); (1989)1CompLJ289(SC); JT1989(1)SC339; 1989(1)KLT534(SC); 1989(1)SCALE395; (1989)2SCC38; [1989]1SCR665; 1989(2)LC26(SC)
..... laid at the cost of the consumers, for the sole reason that they were laid at the cost of the consumers. the appellant filed an application under section 30 of the arbitration act, 1940 challenging the validity of the award on the question. the lower court and the high court held against the appellant. allowing the appeal, it ..... the issue of an order by the court superseding the arbitration or after arbitration proceedings have become invalid under section 35 of the arbitration act or where an award has been improperly procured or is otherwise invalid under section 30 of the act. an award may be set aside on the ground of error on the face of the award, ..... clause of the contract covered only situations of labour strike and not labour unrest.28. it was submitted before us that the high court had exceeded its jurisdiction in acting in the manner it did on these aforesaid, aspects. the first question, therefore, that arises for consideration in this case is, whether the award in question was .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-14-1989
Reported in : AIR1989SC1101; JT1989(1)SC397; 1989(1)SCALE383; (1989)2SCC69; [1989]1SCR647; 1989(2)LC15(SC)
..... being a tenant only with respect to open site, which does not come within the definition of a 'premises', as contemplated by the delhi rent control act the petition under section 44 of the act, is not entertainable.5. the suit out of which the present appeal arises has to be understood in the context of the above previous history. ..... litigation between the society and the plaintiff. sri mehta invited our attention to the reports called for and submitted in connection with the application under section 33 of the displaced persons act filed by the society. he pointed out that the report of the executive engineer shows that the reserve price for the auction sale of the ..... d) one more proceeding instituted by the appellant society has also to be referred to : on 15.2.1968, the appellant filed an application under section 44 of the delhi rent control act, 1958 (suit no. 169-m of 1968-69), seeking permission to make repairs to the premises in question. this application was resisted by the owners .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-14-1989
Reported in : 1989(40)ELT276(SC); [1990]184ITR224(SC); JT1989(1)SC417; 1989(1)SCALE436; (1989)2SCC127; [1989]1SCR711; 1989(1)LC539(SC)
..... challenged before us or before the the tribunal itself as being based on no evidence.10. in that view of the matter and in view of the requirements of section 11a of the act, the claim had to be limited for a period of six months as the tribunal did. we are, therefore, of the opinion that the tribunal was right in ..... order to make the demand for duty sustainable beyond a period of six months and up to a period of 5 years in view of the proviso to sub-section ha of the act, it has to be established that the duty of excise has not been levied or paid or short-levied or short-paid, or erroneously refunded by reasons of ..... respondents' failure to reveal the correct position, they were liable. the collector was of the view that the time limit under rule 10 (section 11a) would run for 5 years. the relevant portion of section 11a of the act is as follows:(11-a. recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded-(1) when .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-17-1989
Reported in : JT1989(1)SC356; 1989(1)SCALE455; (1989)2SCC112; [1989]1SCR756; 1989(1)LC559(SC)
..... tenancy by returning the furniture. there may be some force in the abstract proposition of law canvassed by shri satish chandra on the basis of section 3(i) and 20(2)(a) of the act, but there is no basis for him in the present case to advance the same. it was never the case of the respondent at any ..... respect of furniture would attract the provisions of section 20(2)(a) of the act and the appellant is liable to be ejected. section 3(i) and section 20(2)(a) of the act are as under:section 3(i). 'building', means a residential or non-residential roofed structure and includes-(i) any land (including ..... rs. 70/- is erroneous. faced with this situation shri satish chandra, learned counsel for the respondent invited our attention to section 3(i) of the u.p. urban buildings (regulation of letting, rent and eviction) act, 1972 (hereafter called 'the act') and contends that the tenancy was for a furnished building and as such failure to pay even rs. 30/- in .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-17-1989
Reported in : AIR1989SC1076; JT1989(1)SC368; 1989(1)SCALE439; (1989)2SCC116; [1989]1SCR743; 1989(1)LC523(SC)
..... in character, the facts relating to this appeal are briefly stated:the bareilly development authority (hereinafter referred as 'bda'), the first appellant was constituted under section 4 of the u.p. urban planning and development act, 1973 by the state government for the purposes of development in the district of bareilly. with a view to easing the acute housing problem in the ..... of 1981 (reported in : air1982cal440 ) dismissing the appeal and upholding the judgment of the learned single judge granting stay of the appellant's suit on the respondent's application under section 34 of the arbitration act, 1940.2. the appellant as plaintiff has instituted suit no. 736 of 1978 on 29-9-1978 in the original
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-20-1989
Reported in : AIR1989SC1141; 1989(1)SCALE497; (1989)3SCC56; [1989]1SCR767; 1989(2)LC1(SC)
..... tendered and that when it was refused by the landlord, the tenant had deposited the rent in the court under section 19-a of the act had not been established. there was also the finding on the issue of material alteration and that was also not established by the respondent-landlord. but ..... the high court, in view of this finding under section 13(1)(e) of the act, as set out hereinbefore, found it unnecessary to go into those reasons and passed a decree for eviction. aggrieved thereby, as mentioned hereinbefore, the tenant ..... accepted the submission on behalf of the respondent-landlord that there was parting with possession and the landlord was entitled to a decree for eviction under section 13(1)(e) of the act. it may be mentioned that two other submissions were urged before the high court on behalf of the landlord-respondent, namely, that the rent was .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-28-1989
Reported in : AIR1989SC867; 1989(1)SCALE511; 1989Supp(1)SCC656; [1989]1SCR848; 1989(1)LC721(SC); 1989(2)WLN1
..... the absolute owner, does not fall within the purview of the definition of the word 'land' given in the section 2 of the act as amended upto date.11. in misc. petition no. 1872/75 filed by maharaja shri gaj singh came up for consideration before hon'ble the chief justice of ..... accession of the former jodhpur state to the union of india. it will not be out of place to mention that the term 'land' defined in section 2 of the act as amended by the amendment act, 1975, does not include forts, palaces, buildings and building plots specified in the inventory. hence, umaid bhawan palace of which mahataja gaj singh is ..... this notification the state government appointed 1.9.1964 as the date of vesting of all the estates of landowners situated within the state.6. notice under section 9a of the said act were issued on 19.11.1975 to the petitioners by collector, jodhpur stating that transfers of the aforesaid lands are null and void and they shall deliver .....
Tag this Judgment!