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 : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Jan-13-1989
Reported in : (1989)(44)ELT63Tri(Mum.)bai
..... it becomes clear that no business of dealing in gold can be done without holding a licence. no licence can be granted unless an enquiry as contemplated under section 6(a) of the act read with rule 2 of the rules is made and if the case falls within the proviso to rule 2(f), then the provision of clause (f) ..... the licence on the point of there being no adequate turnover of gold. he further argued that there is no criteria laid down as contemplated under section 27(6) of the gold (control) act as to the number of gold dealers of the standard for turnover for issuance of licences in the cities like the metropolis of bombay and further ..... and that discretion was always available to the licensing authority to grant the licence.5. referring to the scheme for grant of licence under the gold control act, section 27 provides for issue of licence. sub-section 6(a) of section 27 puts an impediment to grant of licence and makes it obligatory for the licensing authority to make certain specific enquiries .....
Tag this Judgment!Court : Kerala
Decided on : Jan-13-1989
Reported in : [1989]177ITR458(Ker)
..... a. v. thomas and co. v. cit : [1977]110itr515(ker) , and held that the entire dividend is excludable. the revenue filed applications under section 256(1) of the income-tax act to refer certain questions of law for the decision of this court. it was rejected. thereafter, these original petitions were filed by the revenue.we heard counsel ..... reserve should be included in the computation of capital. similarly, it was argued that the tribunal overlooked the impact of section 80a, which was introduced with retrospective effect from 1-4-1968 by the finance (no. 2) act, 1980, and which has now been fully explained by the supreme court in the supreme court in the decision in ..... question no. 1 is a referable question of law. regarding question no. 2, we are of the view that the impact of section 80a introduced in the income-tax with effect from april 1, 1968, by the finance (no. 2) act, 1980, and the impact of he decision of the supreme court in distributors (baroda) p. ltd., case : [1985]155itr120( .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-16-1989
Reported in : AIR1989SC751; JT1989(1)SC73; 1989(1)SCALE70; (1989)2SCC390; [1989]1SCR108; 1989(1)LC336(SC)
..... that purpose lawfully resorted to the sale of the properties by following the procedure of the recovery of arrears of land revenue as was provided for in section 19 of the state act and dismissed the suit filed by the plaintiff respondent.4. learned counsel appearing for the appellant frankly conceded that the facts in the case are not in ..... was executed by the state government. learned counsel therefore contended that the view taken by the high court that if any sum was payable under the act state government could take steps under section 19 is not justified.5. the learned counsel for the respondent state and the other respondents who are purchasers of the property in auction contended ..... a view that as this loan was given to the appellant by the stale bank of mysore but it was secured as an aid under the act referred to above therefore proceedings under section 19 could be taken but it was contended by learned counsel that the state was only a guarantor and the creditor was the state bank .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-16-1989
Reported in : [1989]179ITR161(P& H)
..... other institutions of like nature. to achieve the object of the aforesaid purpose, if any business is done, the matter would still be covered by section 11(1)(a) of the act. since the business was carried on solely for applying the receipts for charitable purposes for education and bringing up of poor by giving financial help and ..... facts and in the circumstances of the case, the tribunal was right in law in holding that the assessee was entitled to exemption of its income under section 11 of the income-tax act, 1961 ?'4. the narration of the facts stated above shows that the matter was reopened in view of indian chamber of commerce's case : [ ..... utility for promotion of commerce and trade, not involving the carrying on of such activity for profit within the meaning of section 2(15) of the act, the asses-see would be entitled to exemption under section 11(1)(a) of the act. some of the relevant observations areas follows (headnote of : [1980]121itr1(sc) ) :'where, therefore, the purpose of .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-16-1989
Reported in : II(1989)ACC141
..... first hand knowledge of the accident have not been examined. it is a clear cut case for drawing adverse inference against the respondents keeping in view section 106 and 114(g) of the indian evidence act. no occupant in the car survived hence the claimants cannot be held to be guilty of suppression of evidence. the tribunal has completely missed this most ..... v.a. mohta, j.1. this judgment shall dispose of first appeal nos. 103/1979, 104/1979, 105/1979, 106/1979 and 107/1979 under the motor vehicles act against the award passed by the motor accidents claims tribunal, amravati dismissing the claims for compensation arising out of an accident as a result of beadon collision between ambassador car .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-17-1989
Reported in : (1989)75CTR(SC)194; 1989(40)ELT239(SC); [1989]176ITR98(SC); JT1989(1)SC92; 1989(1)SCALE85; 1989Supp(2)SCC43; [1989]1SCR155; 1989(1)LC383(SC)
..... the proviso makes the provision inoperative where and in so far as the transferred asset is either chargeable to gift tax under or is exempt under section 5 of the gift-tax act. the controversy surrounds the question whether the expression 'for any assessment year commencing after 31st day of march 1964', occurring in the proviso should be ..... words 'for any assessment year commencing after the 31st day of march, 1964' are referable to the assessment to be made under the wealth tax act. they render the provisions of section 4[1][a] inoperative irrespective of the fact whether the transferred asset was chargeable to gift-tax or not chargeable to gift-tax. the proviso ..... of gift-tax should not also be included in the net-wealth of the donor for wealth-tax purposes which would otherwise be the consequence under section 4(1)(a) of the act. as the proviso originally stood, gifts chargeable to gift-tax for any assessment year commencing after 31st march, 1964, attracted the benefit of exemption. .....
Tag this Judgment!Court : Rajasthan
Decided on : Jan-17-1989
Reported in : AIR1991Raj67; 1992(2)WLC639; 1(1989)WLN(Rev)252
..... or revision is pending, it will be open for the state government to reopen a case decided under old ceiling law by virtue of powers vested under sub-section (2) of section 15 of the act. we may state that the purpose of the ceiling laws is to determine the ceiling area and to take excess land. if within the period prescribed the ..... , kota that no surplus land was found in the possession of the assessee. the ceiling matter under the old ceiling law was reopened by the state government under section 15(2) of the act. this court after dealing with the earlier cases agreed to some limited extent with the case of pari devi v. state (supra) in which the hont>le ..... exceeds the ceiling area applicable under the old ceiling law, then it shall be the same, as applicable under that law. a bare reading of sub-section (2) of section 15 of the act will show that power can be exercised if the state government is satisfied that any final order passed under the old ceiling law is in contravention of the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-17-1989
Reported in : AIR1989SC1019; 1989(20)ECC1; 1989(39)ELT498(SC); JT1989(1)SC150; 1989(1)SCALE101; (1989)2SCC458; [1989]1SCR214; [1989]75STC75(SC); 1989(1)LC369(SC)
..... present case belongs to the same genus as the processes envisaged in the preceding expressions in the section would have to be examined afresh.6. the definition of 'manufacture' obtaining in section 2(f) of the act was amended by act 5 of 1986 giving it an extended meaning. in repelling the contention that the extended meaning was ..... itself, be a process in the larger and general sense of that term, would not, however, fall under 'any other process' within the meaning of section 2[f][v] the act. it was contended that even after the calendering, the cotton-fabric remained an 'unprocessed' cotton fabric and the expression 'any other process' in ..... the processes-and belong to the same genus-as those envisaged in the preceding expressions in that clause. section 2[f][v] reads:in relation to goods comprised in item no. 19-1 of the schedule to the central excise tariff act, 1985, includes bleaching, mercerising, dyeing, printing, water-proofing, rubberising, shrink-proofing, organdie processing or .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-17-1989
Reported in : AIR1989SC1011; 1989CriLJ889; 1989(40)ELT230(SC); (1989)1GLR483; JT1989(1)SC83; (1989)95PLR364; 1989(1)SCALE92; (1989)1SCC420; [1989]1SCR138
..... of the peas to the local authority had the effect of arraigning smedleys ltd, before court on charge of violation of the food and drugs act, 1955. section 3(3) of the act enabled a defence which the company raised that the extraneous-matter was 'an unavoidable consequence of the process of collection or preparation'. the company ..... and who distributed them to the retailers have gone scot-free. unfortunately, appellant did not, and perhaps could not, invoke the benevolent provisions of section 19(2) of the act. the offence was ten years ago and the appellate court had acquitted the appellant. the expression 'fruit-products' in the context of what the ..... existence of the larva was despite every possible precaution and was 'an unavoidable consequence of the process of collection and preparation' within the meaning of section 3(3) of the act. the defence did not succeed. smedleys as well as the seller were convicted.the house of lords confirmed the conviction. lord hailsham said:.this innocent .....
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