Court : Allahabad
Decided on : Jul-31-1989
Reported in : 1990CriLJ1698
..... the sessions court rejected that application. so they have approached this court through an application in revision.2. the definition of 'juvenile' is given in section 2(h) of the act. according to this definition 'juvenile' means a boy who has hot attained the age of 16 years or a girl who has not attained the ..... will send back the case to the magistrate, who shall proceed in accordance with the provisions of the juvenile justice act, 1986, discussed above, especially keeping section 8 of the act in view.14. this revision considered along with section 482, cr. p. c. is allowed. the order of the learned sessions judge is set aside and ..... above, the context requires otherwise. so the word 'inquiry' in section 3 would mean an inquiry under the act and not an inquiry under the criminal procedure code as defined by section 2(g) of the act.4. under section 5 of the act, state government constitutes a juvenile court. section 7 says that a juvenile court shall have exclusive jurisdiction to deal .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jul-31-1989
Reported in : [1990]181ITR65(P& H)
..... would be allowed under section 37 of the act as replacement cost. the supreme court in l.h. sugar factory and oil mills (p.) ltd. v. cit : [1980]125itr293(sc) and cit v. associated ..... 3. we are not impressed with the argument of counsel for the revenue that such covers would fall within the definition of 'plant' contained in section 43(3) of the act and such an expenditure would be in the nature of capital expenditure. in the alternative, an argument was raised that whenever they are replaced, deduction ..... purchase of tarpaulins and polythene covers to protect the foodgrains stored by it from rain, dust, storm, etc., as revenue expenditure under section 37 of the income-tax act, 1961 (hereinafter called 'the act'). the income-tax officer did not allow the deduction on the reasoning that these items were not being used for packing the material .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Jul-31-1989
Reported in : 1990CriLJ1129
..... of cloth (article b-1, b-2 and b-3) which were also seized at his instance (seizure memo ex. p. 3). this is relevant under section 27; also under section 8 of the evidence act, and the report of the chemical examiner (ex. p. 25) shows that the presence of blood was confirmed on article a. stick; and also the ..... the statement said to have been made by the deceased prior to her death, which was held, inadmissible under section 32 evidence act. all those three decisions cited by defence are quite distinguishable on their own facts. section 32(1) evidence act reads as under:'32(1). when it relates to cause of death:--when the statement is made by a person ..... cut her husband. c the same evening committed suicide. it was held that the statement was not admissible under section 32 evidence act because 'the death of c did not come into question' in the sessions case, nor was it admissible under section 35 evidence act. again in kappinaiah v. emperor, air 1931 mad 233(2) : (1931-32 cri lj 751), the .....
Tag this Judgment!Court : Kerala
Decided on : Jul-31-1989
Reported in : AIR1990Ker131
..... when, with the election in prospect, he began to hold himself out as a prospective candidate'. (the definition was subsequently changed by act 40 of 3975. but when the supreme court considered the cases, the definition remained as quoted above). section 82 has two limbs. in the first limb (a) an election petitioner shall join as respondents 'all the contesting candidates' in ..... 1965 sc 1243.) for understanding the said decisions which were rendered while interpreting section 82 of the representation of the people act, 1951, a reference to the relevant provisions of the said act is necessary. part vi of the said act deals with disputes regarding elections. a candidate is defined in section 79 as 'a person who has been or claims to have been duly .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jul-31-1989
Reported in : (1989)31ITD29(Delhi)
..... institution mentioned below has been approved by the indian council of agricultural research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the income-tax act, 1961. this notification is effective for a period of 2 years from 27-4-1979 to 26-4-1981.the notification is clear that though ..... varieties of various export-oriented agricultural produce etc. and prayed that the necessary approval may be granted so as to enable the foundation to claim exemption under section 10(21) of the act.13. vide communication no. f. no. 203/54/77. ii.ii dated 13th april, 1977 the nafed was informed that its application for approval of ..... the corpus or capital received and thus beyond the ambit of taxation; and (c) whether the levy of interest under section 217 of the act as also initiation of proceedings under section 271(1)(c) and section 273 of the act were proper or the directions in the assessment in that regard were void ab initio and should be expunged.2. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-31-1989
Reported in : (1989)(25)LC207Tri(Delhi)
..... which case the judgment as well as the order is embodied in the same document. if so it is manifest that an order made under sub-section (1) of section 35-c of the act if it contains also the reasons for it, is a composite document satisfying the definition of a judgment as well as that of an order. ..... in 'the customs, excise and gold (control) appellate tribunal (procedure) rules, 1982' framed by the tribunal in exercise of its powers conferred by sub-section (1) of section 35-d of the act, except that rule 26 of it provides that "every order of the tribunal shall be in writing and shall be signed and dated by the members constituting ..... .c. chakraborthy, learned departmental representative submitted that though the appeal was allowed by an oral 'order' the same is not an 'order' as contemplated by section 35-c of the act because no detailed/reasoned order was ever passed after the aforesaid oral pronouncement. to buttress his contention he relied upon the ratio of the order passed by this .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jul-31-1989
Reported in : AIR1990SC313; 1989(24)ECC199; 1989(43)ELT205(SC); [1990]184ITR548(SC); (1989)4SCC1; [1989]3SCR596; 1989(2)LC576(SC)
..... of law. indeed the appellant had to pay the tax in view of the notices which were without jurisdiction. it appears that the assessment was made under section 9(3) of the act. therefore, it was without jurisdiction. in the premises it is manifest that the respondents had no authority to retain the money collected without the authority of law ..... which the judgment declaring as void the particular law under which the tax was paid was rendered. it was held in d. cawasji (supra) that although section 72 of the contract act has been held to cover cases of payment of money under a mistake of law, as the state stands in a peculiar position in respect of taxes paid ..... such suits has been accepted as the guideline, though little more latitude is available in the former.18. a tax paid under mistake of law is refundable under section 72 of the indian contract act, 1872. in sales tax officer v. kanhaiya lal, : [1959]1scr1350 where the respondent, a registered firm, paid sales tax in respect of the forward .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jul-31-1989
Reported in : [1990]69CompCas16(SC); JT1989(3)SC327; (1989)4SCC1a
..... of law. indeed the appellant had to pay the tax in view of the notices which were without jurisdiction. it appears that the assessment was made under section 9(3) of the act. therefore, it was without jurisdiction. in the premises it is manifest that the respondents had no authority to retain the money collected without the authority of law ..... which the judgment declaring as void the particular law under which the tax was paid was rendered. it was held in d. cawasji (supra) that although section 72 of the contract act has been held to cover cases of payment of money under a mistake of law, as the state stands in a peculiar position in respect of taxes paid ..... such suits has been accepted as the guideline, though little more latitude is available in the former.17. a tax paid under mistake of law is refundable under section 72 of the indian contract act, 1872. in sales tax officer v. kanhaiya lal : [1959]1scr1350 where the respondent, a registered firm, paid sales tax in respect of its forward .....
Tag this Judgment!Court : Orissa
Decided on : Jul-31-1989
Reported in : AIR1990Ori18
G.B. Patnaik, J.1. This writ application was listed before a larger Bench for Consideration of its admission, in view of the fact that an important question regarding the jurisdiction of this Court to entertain a petition to decide the validity of a proceeding in the Legislature of a State on the ground of alleged irregularity was raised. The petitioner, a Member of the Orissa Legislative Assembly, was served with notice (Annexure-1) along with the enclosures and was requested to offer his comments within seven days from the date of the receipt of the said notice. The enclosure was a petition by another member of the Legislative Assembly filed under the provisions of the Members of Orissa Legislative Assembly (Disqualification on ground of Defection) Rules, 1987 (hereinafter referred to as the 'Rules'). The petitioner did not offer any comments within the time as stipulated under Annexure-1. The petitioner then received another letter under Annexure-3, whereunder he was intimated that ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-31-1989
Reported in : (1990)LC116Tri(Delhi)
..... find it conducive to their own activities if imports of jumbo rolls are allowed to others. but does it make the "persons aggrieved" in terms of section 129 a of the act? 27. we agree that the law and the terms therein should be interpretted liberally. but while giving interpretation it has to be remembered that such ..... occurring in that section was not defined in the customs act. he referred to the definition of "persons aggrieved" in law lexicon edited by shri p. ramanath iyyer (reprinted edition -1987) and brought its ..... two appeals before this tribunal.9. shri kantawala, the learned advocate for northern plastics submitted that hpf are not "aggrieved persons" within the meaning of section 129-a of the customs act,1962 and that they have no right to file appeals against the orders passed by the two collectors. he argued that the expression "person aggrieved" .....
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