Court : Madhya Pradesh
Decided on : Feb-02-1989
Reported in : II(1989)ACC20
..... the appellant contended that this is the rarest of rare cases where the appellant-corporation could get an opportunity to challenge the award because in the application under section 110-a of the act, the monthly income of the deceased in para 3 has been stated as rs. 300/- per month and the widow has also admitted in her statement that the ..... this appeal are: that the respondents-claimants no. 1 to 5 filed an application under section 110-a of the act against the appellant and the respondent no. 6, the driver of the motor vehicle, claiming compensation of rs. 1 lac for the death of ibrahim, the husband of ..... s.k. dubey, j.1. the m.p. state road transport corporation has preferred this appeal under section 110-d of the motor vehicles act, 1939 (for short 'the act'), against an award dated 12-1-1984, passed by shri ravi verma, member, motor accidents claims tribunal, indore in claim case no. 54/82.2. the brief facts leading to .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Feb-02-1989
Reported in : II(1989)ACC35
..... respondent-claimant no. 1, wife of the deceased prabhulal and respondent-claimants nos. 2 to 7, the minor children of prabhulal filed an application under section 110-a of the motor vehicles act, 1939 (for short of act) and claimed compensation on rs. 75000/- for the death of prabhulal, which occurred due to the use of the tractor. the appellant, driver and the .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-03-1989
Reported in : 1990(2)BomCR168; 1991(1)MhLj906
..... be a fresh consent when the award is filed before the court. the gujarat high court in : air1978guj42 (cited supra) observed:'the consent under proviso to section 47 of arbitration act means consent to the reference and also to the award and no further consent to the terms of the award at the time of recording the compromise under order ..... or compromise' are wide enough to include an adjustment by arbitration followed by a valid award.'18. mr. mehadia urged before me that even a proviso to section 47 of the arbitration act permits the court to pass a decree in terms of the award by way of adjustment or compromise. the proviso reads as follows:'provided that an arbitration ..... in my view, it is not at all necessary to go into this question. i take it that no formal reference was made by the court under section 23 of the arbitration act. the question that is germane for the decision of this controversy is, whether the omission to make a formal reference vitiates the whole award. if it vitiates, .....
Tag this Judgment!Court : Kerala
Decided on : Feb-03-1989
Reported in : (1989)79CTR(Ker)205; [1989]180ITR57(Ker)
..... the taxation scheme may now be alluded to. as is well-known, the key to a taxing enactment is its charging section. as regards the act in question, the charging section is section 3. the headnote of the section loudly proclaims : charge of agricultural income-tax. agricultural income-tax is charged for each financial year, on the total agricultural ..... to june 30, 1977. the share of income allocable to joseph george and his wife were clubbed together on the basis of the statutory provision under section 9(2)(1) of the act. joseph george was assessed in respect of the aggregate of the income--the individual share income, the share income of the wife, and other income ..... . that was one-sixth of the income or rs. 6,000, whichever is less. however, when the 1950 act was enacted, the provisions of sections 13 and 14 of the travancore act were rolled up into one. sub-section (4) of section 19 providing for the aggregate was, however, retained. there was, no doubt, a careless and clumsy re-drafting. .....
Tag this Judgment!Court : Delhi
Decided on : Feb-03-1989
Reported in : 1990(18)DRJ11
..... and consequently the document did not come within the purview of section 17 of the registration act, 1908 and was not required to be registered. in mattapalli chelamayya v. mattapalli venkataratnam, : air1972sc1121 , it was held that 'the recital in the ..... for the parties and mr. maheshwar dayal, learned standing counsel of delhi administration.(3) under the provisions of section 2(11) of stamp act, 1899 an award by an arbitrator directing a partition, is also an instrument of partition section 2(15) reads as under:- 'instrument of partition' means any instrument whereby co-owners of any property ..... in nawab usmanali khan v. sagar mal air 4965 sc 1798 while considering the question whether an award requires registration or not under the provisions of registration act, it was held that the award stated merely an existing fact, it did not create or of its own force declare any interest in any immovable property .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-03-1989
Reported in : AIR1989SC1167; 1989(22)ECC1; 1989(23)LC193(SC); 1989(40)ELT266(SC); JT1989(1)SC196; 1989(1)SCALE267; (1989)1SCC724; [1989]1SCR445; [1989]73STC228(SC); 1989(1)LC593(SC)
..... the high court on this point has been reported as mahi traders v. state of tamil nadu : (1980) 45 s.t.c. 327.3. the relevant entry in section 14 of the cst act reads:14(1)(iii) hides and skins, whether in a raw or dressed state.the short case of the department is : (a) that leather splits or cuttings are ..... of getting leather of uniform thickness from dressed skins. such splits cannot be treated as dressed hides and declared goods. the expression 'raw or dressed skin' in section 14 of the central sales tax act has a distinct connotation and it cannot be extended to leather bits obtained in a process. these splits are of much lesser value and cannot be equated ..... finishing touches.5. we have heard learned counsel on both sides at length and come to the conclusion that the assessees are entitled to the benefit of sections 14 and 15 of the cst act in respect of the two items in question. as far as the first item is concerned, it is common ground that leather splits are nothing but cut .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Feb-03-1989
Reported in : (1989)29ITD495(Kol.)
..... on another judgment of the supreme court in regional settlement commissioner v. sundardas bhasin air 1963 sc 181 wherein the supreme court has held that section 13 of the general clauses act would not apply because the context in which the word 'building' is used shows that it would not include the plural.the supreme court interpreted ..... that the separate accounts maintained by the appellant-company in respect of each of the foreign projects should be audited by an accountant as denned in section 288(2) of the income tax act. 'accountant' means a chartered accountant. in the case of the appellant-company profit & loss account has been duly drawn separately in respect of ..... felt that unless the governments of iraq and saudi arabia determine the income by making final assessments from the projects and issue demand notices relief under section 91 of the income tax act, 1961 is not admissible to the appellant-company.7. at the time of hearing, it was clarified that the ito in his assessment order .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-06-1989
Reported in : AIR1990P& H60; [1992]73CompCas464(P& H)
..... 13 1/2 per cent. per annum has been rightly allowed by the court while decreeing the suit. the learned counsel also referred to s. 21 of the banking regulation act to contend that the rate of interest could not be challenged on the ground that it was excessive. as regards the principal amount adjudged, the learned counsel relied upon state .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Feb-06-1989
Reported in : (1989)29ITD363(Kol.)
..... of income made by the ito. however, the real question is : whether the assessee was an investment company 'investment company' has been defined in section 109(ii) of the act. according to that section, if the income of the limited company from interest on securities, from house property, capital gains and income from other sources is greater than the ..... of the same transaction and, therefore, once the loss is greater than the income from dividend the assessee is not an 'investment company' within the meaning of section 109(ii) of the act. shri sen, accordingly, urged that the finding of the cit(a) should be reversed.5. the counsel for the assessee, shri p. k. ghosal, on ..... therefore, it was an 'investment company' and, consequently, the business, loss in shares could not be taken as speculative loss in view of explanation to section 73 of the act. the argument of the assessee was accepted by the cit(a) who directed the ito to treat the loss from share dealings as an ordinary business loss and .....
Tag this Judgment!Court : Kerala
Decided on : Feb-06-1989
Reported in : 1989CriLJ1501
..... was given to neighbours that abraham dies. we would like to impress upon the judicial officers of the necessity for application of mind to frame charge personally.16. section 201 lays down the essential ingredients of the offence. palvinder kaur v. state of punjab : 1953crilj154 and roshan lal v. state of punjab : 1965crilj426 dealt ..... of the offence to disappear or give any information respecting the offence which he knows or believes to be false. so also, the accused must have acted with the intention of screening the offender from legal punishment whether causing disappearance of evidence or giving false evidence, the intention and knowledge or reasonable belie! are ..... before court all materials necessary for unfolding the true picture, whether favourable or unfavourable, to enable the court to arrive at the correct conclusion. the evidence act does not require any particular number of witnesses to prove a point. evidence is weighed and not counted, so long as there is no allegation or .....
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