Court : Mumbai
Decided on : Jul-21-1989
Reported in : 1989(3)BomCR683; (1989)91BOMLR308
..... to life and liberty enshrined in article 21.'15. in state of bihar v. uma shankar : 1981crilj159 , the trial was protracted for twenty years. the prosecution under section 7 of the essential commodities act and the accused were mostly responsible for the slow pace of the case which lasted for twenty years. it was observed while quashing the protracted trial :'there has ..... 21st april, 1989 shanta vithal chahande v. state of maharashtra and others quashed the prosecution of a lady under sections 420, 120-b, 511 read with section 34 of the indian penal code and under section 5(1)(d) of the prevention of corruption act in which even the charge was not framed till the writ petition was decided. the delay of that protracted .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Decided on : Jul-21-1989
Reported in : (1990)78STC441Tribunal
..... sale of tins. another case referred to was reported in [1986] 62 stc 61--a decision by single bench of the calcutta high court in the case of indian explosives ltd. v. state of bihar. the only question that arose for determination was whether the cost of freight or delivery of naphtha could be included in the sale price ..... of sale comprising 848 dozen of bottles of beer. the contention that the security deposits in respect of bottles is an actionable claim within the meaning of section 3 of the transfer of property act, is unfounded. there was no regularity of return of the goods, namely, the bottles, within a certain period of time as is commonly stipulated in ..... that the security deposit could not form part of the sale price and that, at most, it could be an actionable claim within the meaning of section 3 of the transfer of property act.actionable claim means a claim to any debt, other than a debt secured by mortgage of immovable property or by hypothecation or pledge of movable property .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-21-1989
Reported in : (1989)(25)LC164Tri(Delhi)
..... '. the department of electronics has specifically stated that the goods imported by the appellants serve as a terminal to the programmable logic controller.the customs authorities are duty bound to act upon the clarification issued by the doe which is the highest authority of the government of india dealing with computers. it has been held by the bombay high court in .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jul-24-1989
Reported in : AIR1990SC334; JT1989(3)SC188; (1989)IILLJ506SC; 1989(2)SCALE107; (1989)4SCC187; [1989]3SCR488; 1990(1)LC40(SC); (1990)3UPLBEC1604
..... to the central government compelling it to bring the provisions of section 3 of the forty-fourth amendment act into force.54. on the basis of the principles of law laid down in the above decisions, it is urged by the learned attorney ..... v. union of india : 1982crilj340 . what happened in that case was that by a notification the central government had brought into force all the sections of the forty-fourth amendment act except section 3. the question before this court was whether this court could issue a writ of mandamus directing the central government to bring into force ..... section 3 of the forty-fourth amendment act. it has been observed by chandrachud, c.j. delivering the majority judgment that a mandamus cannot be issued .....
Tag this Judgment!Court : Himachal Pradesh
Decided on : Jul-24-1989
Reported in : I(1990)ACC67,1990ACJ333
..... (orissa). in the last case, the learned judge of orissa high court, while dealing with the onus of proof under the provisions of the motor vehicles act and section 5 of 'the limitation act and relying on the judgment of the same court in hemalata devi v. s.k. lokman 1973 acj 257 (orissa), held that the question of delay ..... judge, after examining all the facts and circumstances of the case and the principles to be applied for the interpretation of 'sufficient cause' under proviso to section 110-a (3) of the act, came to the conclusion that a liberal construction has to be given to these words. further, the learned judge observed that where the claimant is ..... tribunal should have considered the same to condone the delay in question. it is further urged by him that the tribunal has interpreted the provisions of section 110-a (3) of the act very narrowly whereas these provisions have to be construed quite liberally in favour of the claimant keeping in view the special circumstances of this case. .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Jul-24-1989
Reported in : I(1991)ACC376
..... a motor accident, and at that time, he was employed by (he defence department of the government of india.2. his widow and minor daughter preferred claim under section 110 a motor vehicle act and got an award in their favour from the tribunal. their claim has been accepted by the tribunal in the lumpsum amount of rs. 1, 16, 000/- accepting .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jul-24-1989
Reported in : AIR1989SC1801; 69(1990)CLT12(SC); JT1989(3)SC174; 1989(2)SCALE90; (1989)3SCC549; 1989(2)LC664(SC)
Ranganath Misra, J.1. These are two appeals by special leave and are directed against a common judgment of the Orissa High Court dated August 3, 1988, whereby the High Court directed the two respondents and another to be admitted to the two year in service medical post-graduate course for the session 1988-89.2. The Prospectus published by the State Government indicated that the total number of seats were 113 out of which 17 seats were reserved for scheduled castes candidate while 6 were so reserved for scheduled tribe candidates. Paragraph 5.3 of the Prospectus indicated the various classifications and it was stated therein : 'number of general seats to be filled up by in service doctors of Government of Orissa is 69'.3. The note under paragraph 1.2 of the Prospectus defined 'in service doctor' as 'one who is in the employment of the Government of Orissa, Government of Orissa Public Sector Undertakings and other Organisations under the Orissa Government and Government of India. This in...
Tag this Judgment!Court : Madhya Pradesh
Decided on : Jul-24-1989
Reported in : 1990ACJ575
..... a motor accident, and at that time, he was employed by the defence department of the government of india.3. his widow and minor daughter preferred claim under section 110-a, motor vehicles act and got an award in their favour from the tribunal. their claim has been accepted by the tribunal in the lump sum amount of rs. 1,16,000 .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jul-24-1989
Reported in : (1989)31ITD105(Delhi)
..... partner. according to narayanappa krishnappa (supra), the amount due to a partner on account of capital becomes relevant only at the stage of settlement of accounts under section 48, partnership act after the dissolution of the firm. it clearly implies that the amount of a partner's capital has no relevance during continuance of partnership.12. after the ..... of partition of capital invested in the firm should be inferred. there are two aspects. firstly such a position would be in violation of the provision of section 171. it act in the sense that without obtaining a recording of the fact of partition of the said right to a share of profit from the firm claim based on ..... (delhi) of 1982 dated 26-7-1983] and that has given rise to the cause of action for referring of these cases to a special bench under section 255(3) of the act.13. shri d.c. aggarwal, learned departmental representative, appearing for the revenue, very strenuously argued and relying upon the income-tax officer's order in the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on : Jul-24-1989
Reported in : (1990)32ITD92(Ahd.)
..... earlier case of cwt v. savithri (t.c. nos. 165 to 167 of 1975 dated 17-12-1979) which relates to similar amendment made to section 18 of the act by the finance act, 1969. following respectfully, the aforesaid judgment, we hold that the commissioner was justified in invoking his revisionary jurisdiction in passing the impugned orders which are ..... of penalty for filing prima facie wrong estimate of advance tax, the question of limitation of time was involved for levy of penalty in terms of section 275 of the 1961 act. in that case, the assessment was completed on 20-1-1971 and penalty was levied on 9-3-1973 which was beyond the period of two ..... dated 1-12-1984 which is reproduced below, for the sake of facility: 'as a consequence of the amendment of section 263, by section 47 of the taxation laws (amendment) act, 1984, the limitation for passing an order under section 263 will, in view of general principles of interpretation of statutes, stand extended in cases where the period of limitation .....
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