Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-09-2003
Reported in : (2003)(154)ELT664TriDel
..... 8, a valuation based on internet prices can not be considered a reasonable method consistent with the principals and general provisions of valuation rules or sub-section (1) of section 14 of the customs act.4. with regard to the year of manufacture of the machine, learned counsel has submitted that it is on record that the examination of the machine ..... also imposed on them under section 112(a) of the act. the confiscation was on the ground that the appellants had mis-declared the model and year of imported machine and the value of us $ 7500 declared in ..... new customs house, mumbai. under the impugned order the commissioner confiscated a second hand besr barudan (japan) embroidery machine imported by the appellant herein under section 111(d) and 111(m) of the customs act. the importers were, however, allowed to redeem the goods on payment of a fine of rs. 4 lakhs. a penalty of rs. 1 lakh was .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-10-2003
Reported in : 2003CriLJ2171
..... is concerned with the offence.6. the above requirements leave no manner of doubt that before the magistrate can invoke the powers vested in him under section 20-a of the act there should be acceptable evidence on record before him that the person proceeded against is also concerned with the offence. the satisfaction to be recorded by ..... was given to the complainant who stated that he has no objection to the summoning of the manufacturer/distributor/dealer in terms of the requirement of section 20-a of the act. thereafter, the petitioner-accused was allowed to examine gurmeet singh as aw-1 and himself as aw-2. gurmeet singh admitted that he is the ..... drawn from him. thus, the statements of the above witnesses examined clearly indicate that the above evidence leaves no manner of doubt that requirement of sections 19 or 20-a of the act as such had not been established by the petitioner-accused. taking notice of these circumstances, the chief judicial magistrate was fully justified in rejecting .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jan-10-2003
Reported in : 2003(2)ALD426; 2003(4)ALT105
..... is also another suspicious circumstance.19. therefore, though i have held that the will has been validly proved in accordance with section 63 of the indian succession act and section 69 of the indian evidence act, as defendant nos. 1 and 2 failed to remove ail the suspicious circumstances, ex.b1.will cannot be accepted as ..... mandated in all adoptions. the performance of datta homam and registration of adoption deed are not mandatory. (see sections 11 and 16 of hindu adoptions and maintenance act). indeed, as per proviso to section 11 of the act, the performance of datta homam shall not be essential to the validity of the adoption. in madhusudan das ..... , suryadevara pullayya v. suryadevara satyanarayana, : 2001(3)ald338 , the learned counsel however does notdispute that as per section 8 read with section 2(f) and schedule 2 and section 15(1)(b) of the hindu succession act, 1956 the plaintiff is the legal heir of husband of jejamma.7. sri g. dhananjaya, learned counsel for first respondent .....
Tag this Judgment!Court : Karnataka
Decided on : Jan-10-2003
Reported in : ILR2003KAR2177
..... the instant case, as the petitioners were transferred to the second respondent university under sub-section (2) of section 7 of the uas act, their conditions of service were protected under section 32(2) of the act. sub-section (2) of section 32 of the uas act casts a statutory duty upon the first respondent to pay the pensionary benefits to the ..... persons who were in the government service and transferred to second respondent university in exercise of its power under sub-section (2) of section 7 of the uas act.21. no doubt, the age of superannuation of the employees in the university is 60 years by virtue of the statute framed by the ..... behalf of the first respondent to contend that the petitioners are not entitled for pensionary benefits, the contention is examined keeping in view sub-section (2) of section 32 of uas act and another go dated 24.8.1984 by which the state government has enhanced the age of superannuation of government servants from 55 years to .....
Tag this Judgment!Court : Chennai
Decided on : Jan-10-2003
Reported in : 2003(1)CTC259; I(2003)DMC668; (2003)2MLJ148
..... to be judged not from a solitary incident, but on an overall consideration of all relevant circumstances. ' 19. clause (i-a) of sub-section (1) of section 13 of the act is comprehensive enough to include cases of physical as also mental cruelty. it was formerly thought that actual physical harm or reasonable apprehension of it was ..... parties, their status, environment and social values, as also the customs and traditions governing them. 17. this court, construing the question of mental cruelty under section 13(1)(i-a) of the act, in the case of g.v.n. kameswara rao vs. g. jabilli observed: (scc pp.303-304, para 12). '12. the court has ..... mehta vs. inderjit mehta reported in : which supports the stand taken by the husband. their lordships after referring 'treating the petitioner with cruelty' in section 13(1)(i-a) of the act have concluded, '14. ........ under the statutory provision, cruelty includes both physical and mental cruelty. the legal conception of cruelty and the kind of degree .....
Tag this Judgment!Court : Rajasthan
Decided on : Jan-10-2003
Reported in : RLW2003(4)Raj2118; 2003(3)WLC543; 2003(1)WLN108
..... was stayed.the further case of the petitioner is that the joint registrar, cooperative societies, bikaner zone, bikaner (respondent no. 4) registered a case under section 74 of the act of 1965 against the petitioner for recovery of the above amount and in this respect, a notice annex. 15 dated 20.5.1992 was issued by the ..... or retiring pension shall not be re-employed or continued to be employed in service paid from the consolidated fund or from a local fund, except on public grounds. section to re-employment or extension of the term of employment may be given as follows :- (i) by the government when pensioner served before retirement in a gazetted appointment. ..... case of the petitioner is that the audit of the respondent no. 2 spinning mills was conducted under the provisions of the rajasthan cooperative societies act, 1965 (hereinafter referred to as 'the act of 1965') and audit objections were made in the audit reports for the years 1981-82, 1982-83 and 1983-84 and the main audit .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jan-10-2003
Reported in : 2003(2)ALD874; 2003(3)ALT530
..... deposition in the counter filed in the c.m.p., it must be taken as proved within the meaning of definition of the 'proved' in section 3 of the evidence act. therefore, i overrule the objections of the learned counsel for the first respondent and direct to mark the deposition of the first defendant made on 3 ..... to him and indeed first defendant filed another suit against the first plaintiff seeking eviction of the first plaintiff from the said property. therefore, section 39 of the transfer of property act would not assist the second defendant. therefore, the right of the plaintiff to receive maintenance or provision for marriage can be enforced by creating ..... contains an explanation for the admission and no prejudice is caused to him by receiving his deposition as evidence in this appeal. further, as per section 18 of the indian evidence act, 1872 a statement made by a party having proprietary interest in the subject-matter of appeal is an admission which suggests an inference to the .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-10-2003
Reported in : 2003(2)ALLMR569; 2003(4)BomCR102; 2003(3)MhLj273
..... termed as 'in default'. this shows the negligent attitude of the petitioners. even otherwise, in the opinion of this court, a dispute under section 91 of the maharashtra co-operative societies act, 1960, also could be said to be an alternate remedy available to the petitioners, and approaching this court at the last stage when the ..... where the state government is satisfied that, having regard to the objects of the society or class of societies (other than the societies specified by or under section 73g), or composition of membership thereof, or proper management and the interest of the members, it is necessary in the public interest to hold elections to any ..... personally and that they are holding proper receipts in proof thereof. however, the appeal which was filed under section 152(a) of the maharashtra co-operative societies act, 1960 (hereinafter, for the sake of brevity as the 'act'), was dismissed and the tenor of the order dated december 24, 2002, indicates that the same were dismissed .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jan-10-2003
Reported in : [2004]270ITR275(AP)
..... assessee is the income out of the business of letting out the godowns. according to learned counsel, the assessee is entitled for registration under section 185(1)(a) of the act.12. we are unable to agree with the submissions made by learned counsel for the assessee. this court in clear and categorical terms held ..... , after an elaborate consideration of the matter, while considering the question as to whether the assessees therein are entitled for registration under section 185(1)(a) of the income-tax act, 1961 (for short 'the act'), observed that 'the expression 'business' contemplates continuous activity from year to year'. the court in the said judgment observed that ' ..... arise.' the court accordingly took the view that 'the income thus derived has to be assessed as income from the property in accordance with sections 22 - 27 of the income-tax act'.11. sri lakshmana sarma, learned counsel appearing on behalf of the assessee, however, submits that the assessee has entered into a partnership .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jan-10-2003
Reported in : 2003(2)ALT328
..... view of this judgment of the earlier division bench of this court we have no doubt in our mind that section-17-a of the high court judges (salaries and conditions of service) act, 1954 as amended by act 7 of 1999 is ultra vires to the constitution to the extent of absurdity which has been pointed out hereinabove ..... judge who, being in service, on or after the commencement of the high court and supreme court judges (conditions of service) amendment act, 1986, dies, whether before or after retirement in circumstances to which section 17 does not apply, family pension calculated at the rate of sixty per cent of the pension admissible to him on the date of ..... was a writ petition filed by justice o. chinnapa reddy a former judge of the supreme court. the court struck down section 16-a of the high court and supreme court judges (conditions of service) amendment act, 1986 as being discriminatory. the question which arose before the division bench of this court was, 'whether the provision for grant .....
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