Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jan-21-2003
Reported in : (2003)(153)ELT627TriDel
..... properly imported and utilised for intended purpose of manufacturing life saving drugs; that thus confiscation is bad in law; that penalty cannot be imposed under section 112 of the act as the goods were not available for confiscation.4. countering the arguments, shri v. valte, learned sdr, submitted that the exemption under notification ..... an accepted principles of pharmaceutical industry; that the concept of loan licence manufacturer is also recognised under the provisions of central excise act; that section 2(f) of the central excise act defines 'manufacturer' which shall include not only a person who employs a hired labour in the production or manufacture of excisable ..... jurisdiction to issue notice for recovery of differential duty".3.3 finally the learned advocate submitted that section 111 of the customs act cannot be invoked in this case as none of the stipulations in the section have been contravened as confiscation could be resorted to only to the improperly imported goods; that .....
Tag this Judgment!Court : Delhi
Decided on : Jan-21-2003
Reported in : 2003IIIAD(Delhi)413; 109(2004)DLT544; 2003(68)DRJ240; 2004(2)SLJ485(Delhi)
..... graduate teacher. since the petitioner was working in a government aided school, his contention, as raised before the central administrative tribunal was that as in terms of section 10 of the delhi school education act, there was required to be a parity in the service conditions of the employees employed in private/government aided school with those employed in government school, he ..... the principals and headmasters and the same is not applicable in the present case. even otherwise according to this circular with the coming into force of the delhi school education act and rules framed there under with effect from 31.12.1973, the service conditions of employees of aided schools were brought at par with those working in government schools. this .....
Tag this Judgment!Court : Jharkhand
Decided on : Jan-21-2003
Reported in : [2003(1)JCR624(Jhr)]
..... as being contrary to the law and evidence on record. learned counsel submitted that the trial court has correctly appreciated the law that the adverse order passed under section 145, cr pc will not effect the aggrieved person in respect of his title and claiming possession with other co-sharer. learned counsel submitted that the court of ..... possession. learned court below further found that there was sufficient evidence that all the heirs of deo narayan tiwari and his four brothers had fought the proceeding under section 145, cr pc and they all had been declared to be in joint possession of the suit property. admittedly, other brothers and heirs of deo narayan tiwari ..... other in the rent receipts jamabandi holding came to be mentioned as 83. their further case is that before the aforementioned partition suit, there was a proceeding under section 145, cr pc where it was admitted that all the five sons of sheodhari tiwari have their residential houses, and well in the suit property. in that .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jan-21-2003
Reported in : 2003(2)ALD892; 2003(2)ALT249
..... (air 1954 sc 332 = 1954 crl lj 910): deep chand v. state of rajsthan : [1962]1scr662 to a magistrate making a record under sections 164 and 364 of the code of criminal procedure, 1898. this rule squarely applies 'where indeed, the whole aim and object of the legislature would ..... interested in calling those powers into execution is entitled to come before the court, and the only reason for putting in such a section is to shew that that is not the meaning of the legislature, but that the right of calling for the exercise of ..... act which conferred the jurisdiction, it must exercise the jurisdiction according to the provisions of the act. in the same way, when the statute says who is the person to petition, it ..... out, it means that no other mode is to be adopted..........on agreat varieties of acts where application has been directed to be by petition, and it has been laid down that being the mode appointed by the .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Jan-21-2003
Reported in : 2004ACJ1914
..... income of the deceased as rs. 50 per day and rs. 1,500 per month. as per second schedule appended to section 163a of motor vehicles act, 1988, the ratio of notional income of rs. 15,000 per year is applicable to non-earning person, but in this ..... ,000. in this case looking to the age of parents, the tribunal has applied multiplier of 12. as per second schedule appended to section 163a, in case of age of the deceased between 20 and 25 years, multiplier of 17 is applicable, but looking to the age ..... who denied the claim and submitted that the compensation should be recovered from the owner of the loading autorickshaw under workmen's compensation act and also objected that the vehicle was not insured with the respondent insurance company and driver of the offending vehicle was not having ..... a.k. gohil, j.1. this is appellants-claimants' appeal under section 173 of the motor vehicles act for enhancement of compensation against the award dated 2.1.2002 passed by additional motor accidents claims .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Jan-21-2003
Reported in : (2004)89ITD221(Mum.)
..... on hire". wherever legislature wanted that a particular asset should be used for hire for claiming exemption, they have specifically mentioned this fact (e.g.section 32 of the income-tax act). in other cases, the term "commercial purposes" has been used to indicate that the asset should be used for the purpose of business and there ..... to be considered as an asset. however, any house used for residential or commercial purposes, which forms part of stock-in-trade is excluded from the definition. further, section 2(ea)(ii) provides that motor cars will be considered as 'assets' but motor cars, which are used by the assessee in the business of running them on ..... it was stated that there was no disallowance in the income-tax assessments on account of the personal user of the helicopter. our attention was invited on the language of section 2 (sic). this is reproduce here as under: "'assets', in relation to the assessment year commencing on the first day of april, 1993, or any subsequent assessment .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Jan-21-2003
Reported in : (2004)88ITD404(Kol.)
..... (sic) or should have not been resident in india in all nine out of the ten previous years preceding that year is wrong interpretation of sub-section (6) of section 6 of the act. in support of his contention the ld. counsel has placed reliance on the commentaries of some learned authors and on an article written by sri s. ..... that) out of ten previous years preceding that year.10. to decide the issue in hand, the scope of total income as defined under section 5 of the act is to be kept in mind. section 5 of the act defines the scope of total income with reference to the different residential status of the assessee, viz. (1) residents and ordinarily residents, ( ..... law. the ld. counsel for the assessee is not able to point out any substantive material or the fact so as to render the initiation of proceedings under section 147 of the act as invalid and without jurisdiction. in fact, no substantive argument has been putforward by the ld. counsel for the assessee on this issue. even in the written .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jan-22-2003
Reported in : AIR2003AP353; 2003(4)ALT77
..... narinderjit singh v. state of u.p., : [1973]2scr698 land acquisition proceedings were questioned in that case. a notification was issued under section 4(1) of the land acquisition act, 1984. the district collector published the notification in the official gazette. however, he did not cause public notice of the substance notification ..... prosecutor who filed the complaint before the trial court the special leave cannot be granted to the municipal corporation to file the appeal. section 476 of delhi municipal corporation act, 1957 confers power on the commissioner to institute and prosecute any suit or other legal proceeding. the supreme court held that the phrase ..... of delhi municipal corporation filed a complaint before the magistrate under provisions of food alteration act. the accused was acquitted. thereupon the delhi municipal corporation made an application to the high court seeking special leave under section 417 cr.p.c. to appeal against the order of acquittal. it was contended .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jan-22-2003
Reported in : 2003(1)ALD(Cri)696; 2003(2)ALT(Cri)1; II(2003)DMC562
..... deceased committed suicide only on account of the said harassment. therefore, both the accused are liable to be acquitted for the charges framed under section 498-a, i.p.c. and under section 4 of the dowry prohibition act. in support of his contentions, the learned counsel for the appellants relied on decisions of the apex court in satvir singh and ors. ..... to 3, 6 and others and recorded their statements. on 25.9.1995 he filed a memo ex. p7 to alter the section of law from 498-a, 306, i.p.c. and section 4 of dowry prohibition act to section 304-b, i.p.c. on 26.9.1995 the accused 1 and 2 were arrested and remanded to judicial custody. ..... learned additional sessions judge, on appraisal of entire evidence - both oral and documentary, held that the prosecution has proved the offences under sections 498-a, 306, 304-b of i.p.c. and section 4 of dowry prohibition act against accused 1 and 2 and accordingly convicted and sentenced accused 1 and 2 as stated supra. aggrieved by the said conviction and .....
Tag this Judgment!Court : Jharkhand
Decided on : Jan-22-2003
Reported in : II(2003)ACC746; [2003(97)FLR267]; [2003(1)JCR649(Jhr)]
..... further of the view that the deputation of the deceased at the instance of the appellant pursuant to letter of request complying the requirement of section 12 of the said act and therefore appellant will be treated as an owner/employer for the purpose of fixing liability for payment of compensation in case of death or ..... the commissioner, and found that it is the general manager, cc ltd. who requested the authorities of bihar home guard to depute few home guards for guarding explosive magazine situated at rajrappa project. pursuant to that letter few home guards including the deceased was deputed. the commissioner also recorded a finding that wages paid to ..... home guard battalion, hazaribagh. service of some of the home guards including deceased were lien to the cc ltd. for guarding explosive magazine stored at koihara rajrappa project. on the fateful day, there was explosion in one of the magazine, as a result of which the deceased inderdeo yadav died. the respondents who are the claimants .....
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