Court : Supreme Court of India
Decided on : Oct-07-2003
Reported in : AIR2003SC4664; 2003(2)ALD(Cri)1005; 2003(3)BLJR2194; 2003CriLJ5040; JT2003(Suppl2)SC354; 2003(8)SCALE271; (2003)11SCC519
..... , his testimony in court on that score would not be vitiated until the cross-examiner proceeds to comply with the procedure prescribed in the second limb of section 145 of the evidence act.14. the aforesaid position was indicated in rajender singh and ors. v. state of bihar : 2000crilj2199 .15. since the judgment of the high court ..... close range; (4) since the investigating officer had died, it had caused prejudice due to non-examination of the investigating officer. (5) there were exaggerations made regarding explosion of bomb and looting. it was demolished by the findings recorded by the trial court who had acquitted the accused persons of the allegations; (6) he names of pws ..... accused persons were greatly prejudiced because they were denied the opportunity of cross-examination. these factors weighed with the high court. it noted that the stand of explosion at the spot has been discarded by the trial court. further more, names of the a-9 to a-13 were introduced for the first time in court .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-07-2003
Reported in : [2003]263ITR706(SC); [2003]132TAXMAN373(SC)
..... necessary for implementing the agreement by notification in the official gazette. when the income tax act, 1961 was introduced, section 90 contained therein initially was a reproduction of section 49a of 1922 act. the finance act, 1972 (act 16 of 1972) modified section 90 and brought it into force with effect from 1-4-1972. the object and ..... before whom the matter arises afterwards might be of a different view. the learned attorney general contended that the interpretation given to section 90 of the income tax act, a central act, by several high courts without dissent has been uniformally followed; several transactions have been entered into based upon the said exposition of ..... such a circular. is the dtac bad for excessive delegation ? 51. the respondents contend that a tax treaty entered into within the umbrella of section 90 of the act is essentially delegated legislation; if it involves granting of exemption from tax, it would amount to delegation of legislative powers, which is bad. .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-07-2003
Reported in : AIR2003SC4506; [2004(2)JCR262(SC)]; JT2003(9)SC477; 2003(8)SCALE398; (2003)11SCC614; 2004(2)SLJ168(SC)
..... a case here.47. in the result, we uphold the validity of the orissa administrative service, class-ii (appointment of officers validation) amendment act, 1992, and particularly section 2 thereof, which rightly sought to give effect to the judgment of this court in the case of nityananda kar (supra).48. the writ petition ..... service in accordance with the provisions of r. 9,' 18. it is apparent that neither the governmental resolution of december 1973 nor the impugned section 2 of the amendment act of 1992 have repealed, whether explicitly or implicitly, the recruitment rules of 1959. indeed, the resolution itself alludes to the relevant rules, thereby ..... : air1991sc1134 and a three-judge bench affirmed the views taken by the orissa high court.3. by virtue of section 2, the orissa administrative service, class-ii (appointment of officers validation) act, 1987 ('validation act'), is sought to be amended such that certain direct recruits of the orissa administrative service for the year 1973, who .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-26-2003
Reported in : AIR2003SC4325; 97(2004)CLT363(SC); [2004]120CompCas63(SC); 2003(4)CTC418; JT2003(Suppl1)SC470; 2003(3)KLT876(SC); (2004)ILLJ161SC; 2003(8)SCALE143; (2003)10SCC733; 2004(1)S
..... a person as the director or as the case may be.25. a reference has also been made to certain provisions of industries (development and regulation) act, 1951. section 15 empowers the central government to cause investigation to be made into the affairs of the industrial undertaking in certain eventualities. the same reads as under:'15. ..... for special audit. the special auditor, in the audit report shall include all the matters required to be included in an auditor's report under section 227 of the companies act and the matters as the central government may, also direct to include. the central government is also authorized to direct any particular person to furnish ..... full of the principal and interest thereon, or on the security of mortgages, charges or hypothecations etc. the state government constitutes a guarantee fund under section 9 of the act for the purpose of meeting losses that might accrue on account of loans advanced by the land development banks. the guarantee fund is maintained by .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-26-2003
Reported in : AIR2003SC4603; JT2003(Suppl2)SC613; 2003(3)KLT1081(SC); 2003(8)SCALE165; (2003)8SCC498
..... at least upto 16.4.2001. p.w. 1, however, states that no objection which was filed after the said date was entertained.sub-section (3) of section 23 of 1950 act is mandatory:41. sub-section (3) of section 23 ex facie is imperative in character. it has been couched in a negative language. the word 'shall' has also been used. what is ..... election tribunal will have jurisdiction to issue such a direction only in the event one or the other factors enumerated in the sub-clauses contained in sub-section (1) of section 100 of the 1951 act are fulfilled and not otherwise.70. the appellant herein has not placed any material to show as to names of how many persons were added, ..... 23.4.2001.14. mr. venugopal would urge that in law it is not necessary to make publication of the electoral roll in terms of sub-section (3) of section 23 of the 1950 act by 3 p.m. of the date fixed for filing nomination inasmuch as the said provision contemplates mere issuance of directions by the specified authorities. while .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-26-2003
Reported in : AIR2003SC3397; 97(2004)CLT284(SC); 2003(4)CTC98; 107(2003)DLT137(SC); JT2003(Suppl1)SC428; 2003(8)SCALE190; (2003)8SCC413
..... demise, the society submitted an application before the court for grant of letter of administration in pursuance of will executed by late ratan lal, under section 276 of the act. the said petition was contested by the appellant and on her death by her legal representatives, on the ground that the petition filed by the respondent ..... krishna's case air 1948 lah 54. as a last resort it will still be open to the contesting respondent to obtain letters of administration under section 232 of the act in the name of its president through whom the society is entitled to sue and this will meet the technical objection raised by the appellant. i ..... would not sufficiently establish that such entities have cured themselves of all the legal disabilities which bring them within the express prohibitions imposed by other statutes.39. section 2(7) of the companies act states:'2(7) 'body corporate' or 'corporation' includes a company incorporated outside india but does not include - (a) a corporation sole;(b) .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-26-2003
Reported in : JT2003(8)SC62; (2004)136PLR601; 2003(8)SCALE122; (2003)8SCC60; [2004]134STC303(SC)
..... of raw material and sale of finished goods to other states and do not pay sales tax to the state of haryana. under section 22 of the haryana act, the tax collected under this act shall be distributed by the state government amongst the local bodies to be utilised for the development of local areas'. this, shortly ..... '. the phrase 'local area' has been defined in section 2(14) of the act as meaning:'an area within the limits of a municipal corporation established under the haryana municipal corporation act, 1994 (haryana act 16 of 1994), or a municipality established under the haryana municipal act, 1973 ( haryana act 24 of 1973), or a town board or a ..... principles, the appellants have urged additional grounds for holding that the impugned act is not compensatory. it has been submitted that (1) a taxation measure which seeks to impose tax only on a section or a class of traders and exclude substantial section of the traders cannot be called compensatory tax. uniformity in the incidence of .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-26-2003
Reported in : AIR2003SC4377; 2003(2)ALD(Cri)998; 2003CriLJ5054; JT2003(Suppl2)SC393; 2003(8)SCALE221; (2003)11SCC261
..... about the place where the accused were arrested and manner of recovery. since the dead body was recovered on the basis of information already known, section 27 of the evidence act has no application. as observed by this court in aher raja khima v. state of saurashtra : 1956crilj426 , if a recovery of the incriminating ..... power to direct the accused to give his specimen signature for comparison during investigation. section 73 of the evidence act reads as follows: ' section 73 - comparison of signature, writing or seal with others admitted or proved : in order, to ascertain whether a signature, writing, or seal ..... chief judicial magistrate, bhiwani. according to him, on 10.9.1991 the accused was brought before him in custody for giving his specimen signature under section 73 of the evidence act. it was noticed by this court in state of uttar pradesh v. ram babu misra : [1980]2scr1067 that the chief judicial magistrate has no .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-26-2003
Reported in : 2003(6)ALD99(SC); 2004(1)ALT29(SC); JT2003(Suppl2)SC170; 2003(8)SCALE229; (2003)8SCC100
..... thought, but really unwarranted and not based upon a firm or sufficient around or basis. the very applicability of the regulations contained in sections 126, 129a, 148, 420 or 421 of the act to the case on hand would itself be seriously doubtful. on the face of it they involve transactions envisaged therein, when granted in ..... was that he was carrying on business in publicity and advertising; that the displays by such advertisers in such manner are regulated by sections 421 and 422 of the h.m.c. act; that he approached the corporation on several occasions for granting permission and offered that he was prepared to erect arches on main roads and ..... corporation for value/consideration, and not to a self-financing scheme to be implemented and maintained without any financial commitments or expenditure to the corporation. section 124 seems to enable the commissioner to undertake such ventures even without going before the committee, as is now sought to be claimed. the provisions relating to .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-25-2003
Reported in : 97(2004)CLT489(SC); JT2003(Suppl1)SC586; 2003(8)SCALE107; (2003)12SCC257; 2004(1)LC62(SC)
..... 1. appellant was found guilty of offences punishable under section 5 of terrorist and disruptive activities (prevention) act, 1987 (in short the 'tada act'), sections 4 and 5 of the explosive substances act, 1908 (in short the 'explosive act') and section 9b of explosives act, 1884 (in short the 'act') read with rule 115 of the explosives rules, 1983 (in short the 'rules'). 2. ..... with sections 3(1), 5 and 6 of tada act, sections 3, 4 and 5 and 6 of the explosives act and section 9b of the act and section 3(3) and 6 of tada act, sections 4 and 5 and 6 of explosive act and section 9b of the act. accused krishna gopal soni has committed offence punishable under section 9b of the act.15. ..... him and he was falsely implicated.16. learned trial judge found the accused guilty for offences punishable under section 5 of the tada act, sections 4 and 5 of the explosive act and section 9b of the act, after considering the evidence. he was sentenced to undergo five years imprisonment and to pay a fine of .....
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