Court : Delhi
Decided on : Jan-03-2006
Reported in : AIR2006Delhi300; 126(2006)DLT535; 2006(87)DRJ603
..... ors. : [1989]176itr1(sc) , dr.baliram waman hiray v. justice b.lentin and ors. have held that proceedings before a commission of inquiry under the commission of inquiry act,1952, notwithstanding having powers of a civil court by virtue of section 4 of the act, cannot be equated with judicial proceedings in a court of law.65. a commission under the commissions of inquiry ..... section 4 of the commissions of inquiry act, 1952. he was administered oath for the first time on 20.3.1995. in his statement recorded on oath ..... . rajagopal v. state of t.n.83. petitioner who was the editor, printer and publisher of a weekly magazine intended to publish the autobiography of a condemned prisoner. autobiography was explosive as it set out the close nexus between the condemned prisoner and several ias, ips and other officers. before commencing the seriall publication of the autobiography in the magazine, petitioner ..... defendant in his letter dated july 7, 1993.9. the commission summoned the defendant as a witness under section 4 of the commissions of inquiry act, 1952. at the outset, it may be noted that no summons were issued to the defendant under section 8(b) of the commissions of inquiry act, 1952.10. defendant appeared in response to the summons issued to him under .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-06-2006
Reported in : 2006(3)CHN502
..... .s.i. dilip chandra das, haroa p. s. case no. 53 dated 30.06.98 under sections 148/149/325/326/307/353/332/379 ipc/25/26 of arms act/9(b) of the indian explosive act was started for trespassing into the fishery, unlawful assembly armed with deadly weapons and firing at the possessors ..... incident and crime and making of fresh investigation pursuant thereto would be irregular which calls for interference by high court under articles 226/227 or section 482 cr. pc so as to prevent abuse of statutory power of investigation or otherwise to secure ends of justice. mr. pachhal, id. counsel for ..... incident, he can make further investigation, normally with the leave of the court and forward further evidence, if any collected, with further report or reports under section 173(8). mr. banerjee further submitted that after registering the fir and commencing investigation, registering of second fir or successive firs in respect of the same ..... 15,567/- and setting fire to the alaghar, in which chargesheet was submitted on 12.12.90 in g.r. case no. 546/98 under sections 148/149/447/323/397/302/435/324/379 ipc.5. on the self-same incident the accused persons lodged another fir being no. 58 dated 02 ..... the petitioners which was protected by deployment of police personnel by order of high court dated 23.03.90 passed in cr. no. 3095(w)/90.4. the accused persons hatched up a conspiracy against the petitioners through one habibur baidya who lodged a complaint being registered as fir no. 54 dated 01 .....
Tag this Judgment!Court : Delhi
Decided on : Jan-09-2006
Reported in : 127(2006)DLT431; 2006(88)DRJ545
..... of the act. maintenance of law and order, and enthusing confidence in the efficacy of rule of law are condition precedent for orderly society. thereforee, giving primacy, legitimacy or legality to ..... of leave and license regarding their rooms delineated in green to the plaintiff. the management of hotel imperial reserves the right of admission in the hotel premises at all times.4. in this background, mr. neeraj kishan kaul, the learned senior counsel appearing on behalf of the plaintiff advanced two propositions. firstly, he submitted that although the two rooms were being ..... aggressor or mighty would trample upon the rights of the weak and meek and denial of relief under section 6 would put a premium upon the aggression or treachery or tricks. no doubt long delay in disposal of cases due to docket explosion became a ruse to unscrupulous litigant to abuse the due course of law to protract litigation and remain in ..... unjust or wrongful possession of property. landlord could be suitably compensated by award of damages. it cannot, by any stretch of imagination, be said that a person in settled possession, though unlawful, is not entitled to the protection under section 6 .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-13-2006
Reported in : (2006)2CALLT24(HC)
..... failed to appreciate the same and convict o.p. nos. 1 & 2 invoking the provision of section 113a of the evidence act. mr. mitra further contended that had it really been a case of accidental death on account of explosion of stove, the stove and cooking utensils in that case would have been seized by the i.o ..... her daughter was abetted to commence suicide. hence, both the accused were charged under section 498a/306 ipc.3. the defence case is a plea of innocence and that the victim kakali died accidentally by fire due to explosion of stove.4. twenty-two witnesses were examined on behalf of the prosecution, while none was examined ..... held the evidence admitted by the trial court to be inadmissible, or (iii) material evidence has been overlooked either by the trial court or appellate court or (iv) the acquittal is based on a compounding of the offences: invalid under the law etc. these categories are merely illustrative and there may be other cases of ..... to hospital. later she was admitted in mitra nursing home at siliguri where she expired on 20.02.98 at about 9.30 p.m. after 3/4 days during visit of the said hari dutta and shasthi bose with their wives, they reported to the petitioner that the death of kakali was not an ..... known it, but there is no such evidence on her part. similar observation is applicable in respect of evidence of p.w.4. there is no evidence on the part of p.w.4 that sandip abused his wife and she reported about it to p.w. 10 and accordingly the above evidence of p.w. .....
Tag this Judgment!Court : Kerala
Decided on : Jan-15-2006
Reported in : 2006(3)KLT618
..... from the, witness box is totally different from that of the prosecution version. even though the accused were initially charged for offences punishable under sections 3 & 5 of the explosive substances act, 1908 also, when the final report was filed those offences were deleted. none of the persons who have witnessed the occurrence has been ..... had altogether 19 injuries on his body of which 11 were incised injuries. there cannot be any doubt that any person sustaining such injuries would have definitely bled to death and it is no justification to contend that if timely medical aid had been rendered the life pavithran could have been saved.18. ..... got marked 19 documents as exts. p-l to p-19 and three material objects as m.os. 1 to 3.4. after the close of the prosecution evidence, accused were questioned under section 313(1)(b) crpc. with regard to the incriminating circumstances appearing against them in the evidence for the prosecution. they ..... entire facts and circumstances of the case we are of the view that the prosecution has succeeded in establishing the guilt of the accused nos. 1 and 4 beyond reasonable doubt. but in the case of accused nos. 2, 3, 5 , 6 and 8 we have no hesitation to hold that the ..... nos. 2, 3, 5, 6, 7 and 8 were among those assailants.17. the evidence adverted to above shows that accused nos. 1 and 4 who were among the assailants were both armed with deadly weapons like chopper and hatchet, and they had inflicted cut injuries on the body of pavithran who .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-18-2006
Reported in : 2006(194)ELT3(SC); JT2006(1)SC385; 2006(1)SCALE327; (2006)2SCC351
..... thereon. as far as the explanation is concerned, the inputs are restricted to inputs notified under rule 57a. there is no dispute that both explosives and limestone are notified under section 57a for manufacture of the final product viz. cement.5. the next relevant rule is rule 57f. what we are concerned with is ..... holding that credit could be taken only on inputs received in the factory of the manufacturer of the final product. first, the court held that the definition of input given in sub-rule (d) of rule 57aa was 'entirely different from the manner in which the said word had been expounded in the ..... in the negative and in paragraph 9 of the judgment as reported said:the scheme for modvat and cenvat credits being different and in view of the definition of 'input' given in sub-rule (d) of rule 57aa of the rules and the omission of a rule similar to rule 57j, the ratio ..... adjudicating authority held that the appellants were not entitled to the credit availed of by the appellants and raised a demand for excise duty only on the explosives. the narrower question raised in this appeal therefore is whether the adjudicating authority was correct in denying the appellants the cenvat credit on the inputs.3 ..... of.-(i) the duty of excise specified in the first schedule to the central excise tariff act, 1985 (hereinafter referred to as the said first schedule) , leviable under the act;(ii) xxx xxx xxx xxx(iii) xxx xxx xxx xxx(iv) xxx xxx xxx xxx(v) xxx xxx xxx xxxpaid on any inputs or capital goods .....
Tag this Judgment!Court : Chennai
Decided on : Jan-24-2006
Reported in : 2006(2)CTC368; (2006)2MLJ564
..... part of such vehicle or attached thereto except or loss or damage arising directly from fire, explosion, self ignition or lightning or burglary, housebreaking or theft.b) under section ii except so far as is necessary to meet the requirements of the motor vehicles act, 1988, in respect of liability incurred by the insured arising out of the operation as a ..... add : for legal ability to passengers asper endt.12 rs. 50/-3.add : for legal ability to driver & for cleaneras per endt.19 rs. 15/-4.add: for increased t.p. property damage limitsunder section ii-i-rs...as per endt.70 rs. 75/-5. 5 workman rs. 75/-------------------------------------------------------------------------total (b) rs. 335/-------------------------------------------------------------------------that apart, amongst the conditions contained in ..... loading and/or unloading and the amount of wages salary and other earnings paid to such employees and shall at all times allow the company to inspect such record.4.in the event of the policy cancelled at the request of the insured no refund of the premium paid in respect of this endorsement will be allowed. subject otherwise ..... appeal, the first respondent passed away and therefore, whatever compensation awarded will have to be paid to the 2nd respondent alone, who is the mother of the deceased.4. the commissioner for workmen's compensation reached a conclusion that the deceased anandavel got electrocuted and died while in the course of his employment and since the lorry along .....
Tag this Judgment!Court : Chennai
Decided on : Jan-25-2006
Reported in : [2006]285ITR297(Mad)
..... the authorities below had given a factual finding that the assessee never claimed deduction under section 43b of the act and therefore, section 43b of the act is not applicable.8. the learned counsel appearing for the revenue relied on the decision in cit v. southern explosives co. : [2000]242itr107(mad) . the issue in that case is whether sales-tax collected can be considered ..... the order of the cit(a), the revenue appealed before the tribunal. the tribunal held that the assessee did not claim amount as deduction under section 43b of the act and held that section 43b of the act could not be applied to the present case and hence, confirmed the order of the cit(a).3. the learned counsel for the revenue contended ..... this act, a deduction otherwise allowable under this act in respect of--(a) any sum payable by the assessee by way of tax ..... shown as contingent deposit and the said amount was never paid to the government and therefore, section 43b of the act has been rightly applied by the ao. despite service on the respondent/assessee there is no representation.4. section 43b of the it act reads as follows:section 43b--certain deductions to be only on actual payment.--notwithstanding anything contained in any other provision of .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Jan-31-2006
Reported in : (2007)105ITD375(Hyd.)
..... provisions were brought in only in the context of managing agency agreements. the assessee in its own right distributed products bottled by spectra in pursuance of a distribution agreement, which definitely is not an agency agreement. the first appellate authority, in the case of kode enterprises p. ltd., in his order dated 11-3-2002, observed at paragraph 8, page 9 ..... the agency some compensation has been paid which includes the compensation for undertaking of the assessee that assessee for five years shall refrain from selling or accepting any agency for explosives competitive with those covered by the agency agreement. the question before their lordships whether the amount of compensation for the "non-compete agreement " is a revenue receipt. their lordship held ..... to 578, the hon'ble high court observed as follows: in cit v. best and co, (pvt.) ltd. the respondent was a company carrying on business including distribution of their explosives of imperial chemical industries (experts) ltd., glasgow. the imperial chemical industries (experts) ltd., glasgow., decided that all its agencies i india should be taken over by the imperial chemical industries ..... be viewed as a sale of business as a going concern and thus it would attract short-term capital gains tax under section 50(2) of the act. as he had taken a view that the entire consideration of rs. 4 crores is a revenue receipt, he has not separately worked out the capital gain.6. on appeal, the first appellate authority, after .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-02-2006
Reported in : (2006)2GLR1615
..... ors. reported in air 2001 sc 2396. according to him, as per section 76 of the act, state government has to frame rules and not the society and has relied upon the definition given in section 2(15) of the act, meaning thereby, rules must have to be framed by the state government. section 168 is having power by the state authority as rule making authority ..... be read as applicable to the particular facts proved, or assumed to be proved, since the generality of the expressions which may be found there is not intended to be explosion of the whole law, but governed and qualified by the particular facts of the case in which such expressions are to be found. it would, therefore, be not profitable to ..... failed, without any reasonable or sufficient cause, to comply with such directions, the registrar may exercise the powers conferred on him under sub-section (1) of section 81 or, as the case may be, under sub-section (1) of section 107.(4) where the registrar is satisfied that any person, whose duty it was to comply with any directions issued or modified as aforesaid, has ..... the board of directors of trissur district co-operative bank is held to be valid and similarly appointment made to the post of clerk by resolution nos. 3 and 4 dated 13-4-1995 passed by the board of directors of district co-operative bank, kottayam must be held to be valid. civil appeals arising out of s.l.p. (c) nos .....
Tag this Judgment!