Court : Kolkata
Decided on : Feb-23-1989
Reported in : (1989)2CALLT245(HC)
..... which is with the trial court has been exercised properly in the facts of the case.16. moreover, the point as to the nature of the provisions of section 17(3) of the said act, which has been set out earlier, has been discussed by the supreme court in the case of b.p. khemka (supra). it has been held by the ..... appealable order under order 43 rule i of the code of civil procedure. we also hold that there is no provision for appeal in the said act from any order under section 17(3) of the said act.14. we also are of the view that the order appealed from is not a judgment within the meaning of clause 15 of the letters ..... ), it is contended by the learned counsel for the appellants that there the discretion in the context of section 17(3) of the said act is only limited to section 17 of the said act and if there was any default within the meaning of the said act, then the court dealing with such application should have made an order for striking out the defence .....
Tag this Judgment!Court : Delhi
Decided on : Feb-23-1989
Reported in : 1990(2)Crimes384; ILR1989Delhi15; 1989RLR131
..... to the government including the certificate of the chartered accountant submitted along with the said statements are not false documents to be covered by the definition given in section 464 indian penal code which reads as follows :- '464. making a false document--a person is said to make a false document- first.-whodishonestly or ..... documents, mentioned above, have been referred to in the said certificates and those supporting documents, prima facie.. are covered by the definition of false documents' given in section 464 indian penal code . so, it cannot be held that the said documents have nothing to do with the documents filed with the department. those documents, ..... the offence of forgery stood made out. with the observation that the offence of forgery was completed although it was committed to conceal a fraudulent or dishonest act previously committed. similarly in emperor v. ragho ram (1933) 55 2nd all 783(9) the registers were falsified with a view to conceal the previous .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Feb-23-1989
Reported in : (1989)(23)LC581Tri(Chennai)
..... of the ornaments under seizure that they belong to various claimants the ornaments should not have been ordered to be confiscated in view of the proviso to section 71 of the act." shri bhatia, the learned s.d.r. in the present rectification application contended that this factual finding about the non-existence of the firm at the ..... it is not the case of the department that servarajan and ramanujam have created among themselves any association or formed any partnership firm within the meaning of section 2(h) of the act. merely because a licence has been granted in the names of two individuals who joined together and did business in gold, that would not ipso facto ..... of the tribunal the tribunal has found that the adjudication proceedings instituted on the basis that a partnership firm was in existence within the meaning of section 2(h) of the act at the relevant time when the offence was committed are not legally tenable and on the basis of this finding set aside the penalty imposed on .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-24-1989
Reported in : AIR1990Raj8; 1989WLN(UC)522
..... the revised copy of thesis indicating due acknowledgments at proper places will not be material for the reason that no licence has been granted u/section 30 of the act by the owner of the copyright in favour of shri mehta. there is neither assignment copyright nor its relinquishment by the plaintiff. 13. in ..... to himself that has been produced by the labour, skill and capital of another'.7. the definition of 'literary work' given in section 2(o) of the copyright act, 1957 (hereinafter, for short, 'the act') is an inclusive definition and, therefore, not exhaustive. its 'literary work' includes tables and compilations. dissertation is, therefore, prima facie ..... a literary work. the expression 'work' inter alia means a literary work. according to section 13 of the act, subject to the provisions of that section and the other provisions of the act, copyright subsists throughout india in relation to original literary work. the work 'original' does not mean that the work .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-24-1989
Reported in : AIR1990Guj34; (1989)2GLR812
..... addressed to him at his last known residence, address or place of business and registered under ss. 28 and 29 of the indian post office act, 1898 shall be substituted.'5. reading the above said sections, an interesting question that arises is as to whether a person, who will be ultimately interested in getting the compensation, is also an interested person ..... to purchase the property and whose contract is frustrated cannot claim any share in the solarium payable under sub-section (2) of s. 23. his interest is a limited interest as indicated by s. 55(6)(b) of the top. act to the extent of a definite amount as what is acquired is the land and not the interest of ..... this connection we can usefully refer to s. 5a of the land acquisition act which reads as follows:'5-a. hearing of objections:---- (1) any person interested in any land which has been notified under s. 4, sub-section (1), as being needed or likely to be needed for a public purpose or for a company may, within thirty days .....
Tag this Judgment!Court : Karnataka
Decided on : Feb-24-1989
Reported in : [1989]74STC51(Kar)
..... 4. the case of dilip kumar peppermints arose by way of appeal against the order of suo motu revision by the commissioner of commercial taxes, under section 22a of the state act. the lower authorities had exempted lisa sugar from tax as 'sugar' was an exempted item under entry 31b of the fifth schedule and in their view ..... in dilip kumar peppermints v. state of karnataka [1986] 63 stc 143. the authorities treated lisa sugar as general goods and proceeded to tax under section 5(1) of the state act. though the assessee had a right of appeal to the deputy commissioner, he has presented this petition questioning the legality of the order, for the ..... assistant commissioner of commercial taxes (appeals), belgaum, the following question of law arises for consideration : whether lisa sugar is declared goods under section 14(viii) of the central sales tax act ('c.s.t. act' for short), and if answer to the said question is in the affirmative, whether there is authority for levy of tax under the .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Feb-24-1989
Reported in : (1989)77CTR(MP)193; [1989]178ITR616(MP)
..... the case record of the petitioners and the reasons recorded have been filed as annexure 'r-1'.7. according to the respondents, a search under section 132 of the act was conducted in the business premises and at the residential premises of the partners. during the search operation, huge unexplained stock and benami investments were ..... in question. therefore, the notices impugned (annexure 'f') have been issued without the existence of any requirement under clause (a) or clause (b) of section 147 of the act.5. the petitioners had, in their returns for the relevant years, placed before the income-tax officer all the relevant material facts necessary for assessment. therefore, ..... it was stated that the income-tax officer had reason to believe that income which was chargeable to tax had escaped assessment within the meaning of section 147 of the act and the petitioners were asked to file returns for the assessment years 1982-83 to 1984-85.4. according to the petitioners, the aforesaid notices .....
Tag this Judgment!Court : Delhi
Decided on : Feb-24-1989
Reported in : 38(1989)DLT76; 1989(16)DRJ338; 1989(24)ECC137
..... the prosecution witnesses which is totally against the document prepared on the spot can hardly be given any credence. it is also to be mentioned here that under section 50 of the act an option has to given to the person whose search is to be taken that if the said person required the person can be taken without unnecessary delay to ..... ) this appeal has been brought against order of the additional sessions judge dated 26/11/1988 by which he convicted the appellant for an offence punishable under section 21, n.d.p.s. act and the subsequent order dated 30/11/1988 by which he sentenced her to undergo rigorous imprisonment for 10 years and to pay a fine of rupees one ..... ) there have appeared certain serious lapses in evidence of the prosecution which, in my opinion, throw lot of doubt on the truthfulness of the prosecution case. section 50(4) of the n.d.p.s. act lays down that no female shall be searched by any one excepting a female. the documents prepared by the 10. at the spot do not show .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-24-1989
Reported in : (1989)2GLR865
..... to by mr. g.n. desai, learned counsel for the petitioner, the supreme court was concerned with the interpretation of section 9 and implication of sub-section (2) of section 9 of the citizenship act. sub-section (1) of section 9 contemplates the citizenship of india and the voluntary acquisition of the citizenship of another country by the citizen of india. ..... become a citizen of india. this view, according 10 mr desai for the petitioner, runs counter to the supreme court decision referred to above and section 9 of the citizenship act keeping the said question open, mr. g.n. desai submitted that the decision as 10 whether the petitioner has acquired citizenship by descent will definitely ..... have decided in the present case and that the matter has to be decided only by the central government as provided under section 9(2) of the citizenship act, 1955. section 9(2) of the citizenship act reads:9. termination of citizenship:(1) xxx xxx xxx(2) if any question arises as to whether, when or how .....
Tag this Judgment!Court : Orissa
Decided on : Feb-24-1989
Reported in : AIR1990Ori102
..... rejected in four classes of cases mentioned in clauses (a) to (d) thereof, one of those clauses being where the plaint is sufficiently stamped. sub-section (2) of section 2 of the code defines a 'decree' which means the formal expression of an adjudication which, so far as regards the court expressing it, conclusively determines ..... not exhaustive as the legislature is incapable of contemplating all possible circumstances which may arise in future litigation. his lordship while dealing with the applicability of section 151 of the code to the situation arose in that case observed that although the order rejecting the plaint was a decree and was appealable, there ..... any detailed or exhaustive examination of the circumstances and situations in which it could be predicated that the court has the inherent jurisdiction which is saved by section 151 of the code. having accepted the position that the inherent powers of the court cannot override the express provisions of the law, their lordships held .....
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