Court : Supreme Court of India
Decided on : Aug-04-2006
Reported in : AIR2006SC2825; 102(2006)CLT612(SC); 2006CriLJ4045; JT2006(7)SC165; 2006(5)KarLJ337; 2006(3)KLT830(SC); RLW2007(1)SC200; 2006(7)SCALE503; (2006)6SCC728
..... or of the district magistrate.a plain reading of this provision will show that no court can take cognizance of an offence punishable under section 153b or sub-section (2) or sub-section (3) of section 505 of indian penal code or a criminal conspiracy to commit such offence except with the previous sanction of the central government or ..... c. with which we are concerned here reads as under:196(1-a). no court shall take cognizance of-(a) any offence punishable under section 153b or sub-section (2) or sub-section (3) of section 505 of the indian penal code, 1860 (45 of 1860), or(b) a criminal conspiracy to commit such offence.except with the previous sanction ..... made in the complaint and decides to examine or test the validity of the said allegations. the court then referred to the three situations enumerated in sub-section (1) of section 190 upon which a magistrate could take cognizance. similar view was expressed in kishun singh and ors. v. state of bihar : 1993crilj1700 that when the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-04-2006
Reported in : IV(2006)BC561; 2006(8)SCALE45; (2006)11SCC156
1. We have heard counsel for the parties.2. Special leave granted.3. The order impugned in this appeal by special leave is the order passed by a Division Bench of the High Court of Judicature at Madras in Writ Appeal No. 2484/2004 whereby the writ appeal preferred by the Government has been dismissed upholding the direction of the learned Single Judge that the appellants shall despatch tender notices to the respondent herein in the pre-stamped covers offered by him, by registered post with acknowledgment due. Counsel for the appellants submitted that under the Tamil Nadu Transparency in Tenders Rules, 2000 procedure has been prescribed laying down the manner in which the notice of tenders has to be given to the concerned parties. In particular, he relies upon Rules 8, 9, 11 and 12 of the said Rules and submits that depending on valuation of the tender different modes of publication have been provided under the Rules which include, in the case of tenders below Rs. 10 lakhs, publication ...
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-03-2006
Reported in : AIR2006SC2902; 2006CriLJ4064; JT2006(7)SC125; 2006(7)SCALE510
..... resident of station road, p.s. civil lines, distt. moradabad, was admitted in the district jail, bareilly on 25.1.1979 in connection with a case under section 112 of railways act and after deposit of fine, he was released from jail on 27.1.1979. the learned first additional sessions judge, after careful analysis of the evidence on record ..... appellant by judgment and order dated 26.2.1980. the juvenile justice act came into force in 1986. at the relevant time uttar pradesh children act, 1951 was applicable. this act afforded protection to a child and the definition of child under section 2(4) of the said act said that a child means a person under the age of sixteen years ..... . the statement of the appellant under section 313 cr.p.c. was recorded on 19.1 .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-01-2006
Reported in : 2006(200)ELT357(SC); JT2006(7)SC121; 2006(7)SCALE464; (2006)6SCC340
..... and additional duties of excise. the explanation to that notification stated that the word 'mine' will have same meaning as assigned to it in clause (j) of section 2 of the mines act, 1952.3. a show cause notice was issued to the appellant by the superintendent of central excise, range-korba vide office letter dated 3.9.1996 for recovery ..... in a mine from excise duty. the explanation to the exemption notification states that 'mine' has the meaning assigned to it in section 2(j) of the mines act, 1952. clause (viii) of section 2(j) of the mines act, 1952 defines 'mine' to include 'all workshops and stores situated within the precincts of a mine and under the same management and ..... of central excise duty amounting to no. 31,59,704/- under the provisions of rule 9(2) read with section 11a of the central excise act, 1944, alleging contravention of rules 9(1), 52a, 53, 173b, 173c, 173g, 174 and 226 read with notification no. 63/95-ce dated 16.3 .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-01-2006
Reported in : JT2006(7)SC73; 2006(7)SCALE458; (2006)7SCC322; [2006]147STC594(SC)
..... be fastened on the sale of coal briquettes.3. learned counsel for the appellant submitted that notification no. st-ii-5782 dated 7.9.1980, issued under section 3a of the up trade tax act provided that coal included coke in all its forms, but excluded charcoal. the same meaning was given to the word 'coal' in the subsequent notification no. ..... & co. ltd. v. commissioner of income tax, ernakulam : 2001(133)elt18(sc) , this court considered the meaning of the word 'manufacture' as it occurred in section 32a(1) & (2)(iii) in income tax act and held that the word must be understood in common parlance and it may mean production of articles for use from raw or prepared materials by giving ..... tax on sale of any goods he makes by processing, treating, or adapting the goods he purchased by complying with the requirements of clause (ii) of section 3(b) of the up trade tax act.5. in m/s. b.p. oil mills (supra), this court referred to a large number of earlier rulings on this point and it is not .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-01-2006
Reported in : AIR2006SC2838; 2006(200)ELT353(SC); JT2006(7)SC147; 2006(7)SCALE484; (2006)7SCC228
..... 'written-down value'. the 'written-down value' had to be taken into consideration while considering the question of deduction on account of depreciation and development rebate under the income tax act. 'written-down value' depended upon the 'actual cost' of the assets to the assessee. the expression 'actual cost' had not been defined in the income tax ..... act, 1922 and the question was whether the interest paid before the commencement of production on the amount borrowed for the acquisition and installation of the plant and machinery could be .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jul-28-2006
Reported in : AIR2006SC2759; 2007(1)AWC36(SC); [2006(4)JCR84(SC)]; JT2006(12)SC545; (2006)4MLJ1714(SC); RLW2007(1)SC191; 2006(7)SCALE439; (2006)6SCC569
..... that the power to dismiss a suit for default, carries with it the power to restore that suit. that apart, in view of the power available under section 5 of the limitation act to extend the period of limitation for making an application for restoration of the suit, the rigid view adopted cannot be said to survive. may be, the view ..... order was drawn up, completed and filed, would not make the court concerned functus officio since that court in an appropriate case can exercise its jurisdiction under section 5 of the limitation act and extend the time for filing the application under rule 9 or rule 4 of order ix of the code. thus, it appears to us that in ..... an application could be entertained only if it is filed before the order dismissing the suit is drawn up, completed and filed. the question whether the power under section 5 of the limitation act could not be exercised by the court in an appropriate case, and what is the effect of exercise of that power, also arises. in nanalal m. varma .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jul-27-2006
Reported in : AIR2006SC2912; [2006(111)FLR616]; JT2006(7)SC1; (2007)2MLJ315(SC); 2006(7)SCALE405; (2006)6SCC430
..... .10. the matter relating to reservation is governed by the uttar pradesh public services (reservation for scheduled castes, scheduled tribes and other backward classes) act, 1994 ('the act', for short). section 3 thereof provides for reservation for direct recruitment in terms whereof 21% of the posts is reserved for scheduled caste candidates. by a government order ..... age limit and those relating to reservation in direct recruitment and promotion, in favour of categories of persons referred to in sub-section (1), which are not in consistent with the provisions of this act, continue to be applicable till they are modified or revoked, as the case may be.11. it is not disputed ..... been complied with. his services were sought to be regularized only in the year 1995.section 8 of the act reads thus:8. (1) the state government may, in favour of the categories of persons mentioned in sub-section (1) of section 3, by order, grant such concessions in respect of fees for any competitive examination or .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jul-26-2006
Reported in : AIR2006SC2844; 2006(4)AWC3255(SC); [2006(110)FLR837]; [2006(4)JCR190(SC)]; JT2006(6)SC590; (2006)IIILLJ523SC; 2006(7)SCALE386; (2006)9SCC643; 2006(2)LC961(SC)
..... rules providing for payment of gratuity.' the definition, thus, excludes an employee holding civil post under the central government and government by another act or rules providing for gratuity.section 2(f) of the 1972 act defines 'employer' inter alia to mean, in relation to any railway company belonging to or under the control of the central government or ..... pritam singh would not be given effect to.5. mr. k.p. pathak, learned additional solicitor general appearing on behalf of the appellant urged that section 2(e) of the 1972 act will have no application in view of the fact that the respondent being a railway servant was an employee of the central government and was being ..... of the facts and circumstances of the case, i direct the respondent no. 2 to pay the gratuity as claimed by the applicant in terms of section 4 of the indian gratuity act, 1972 together with the interest @12% per annum from the date when it became due till the date of payment and file compliance report within .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jul-24-2006
Reported in : AIR2006SC2699; 2006(202)ELT217(SC); JT2006(6)SC553; RLW2006(4)SC3365; 2006(7)SCALE330; (2006)6SCC773; [2006]147STC542(SC); 2006(2)LC975(SC)
..... to which rate of tax can be applied.37. the principal contention about the invalidating of the basis of the measure of tax envisaged under section 4a of the act as inserted vide finance act, 2004 is that while it levies taxes on the sale transaction carried on by the manufacturer or wholesalers or distributor the measure with which total ..... arose whether giving extended definition of 'retail sale' which sought to render consumption by the owner of motor spirit liable to tax under the concerned sales tax act by virtue of section 3, is beyond the competence of the state legislature and hence void. this court relying on its earlier decision in gannon and dunkerley (supra) held as ..... of 'sale' by including forward contracts arrogate to itself a power which is not conferred upon it by the constitution, and the definition of 'sale' in section 2(h) of the act xv of 1948 must, to that extent, be declared ultra-vires.it was inter-alia held as follows:it would be proper to interpret the expression ' .....
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