Court : Punjab and Haryana
Decided on : Dec-04-1989
Reported in : 1990(27)ECC228; 1990(49)ELT22(P& H)
..... , 1986.(iii) waste and scrap which has arisen in the engineering industry while manufacturing goods falling in any other heading of the schedule to central excise tariff act, 1985. such scrap is also chargeable to nil rate of duty under the above notification.(iv) other scrap which has arisen in the premises of petitioner-company ..... contended that the present petitions be dismissed on the short ground that the petitioners had an alternative statutory remedy provided under chapter vi-a of the central excises and salt act, 1944. reliance was placed on titaghur paper mills co. ltd. v. state of orissa, (1983) 2 scc 433 & asstt. collector of central excise v. ..... central excise rules, 1944. under rule 57a, the central government was empowered to notify inputs as well as final products under the schedule to the excise tariff act, 1985, which were to qualify for the said deemed credit. the credit was available subject to the conditions and restrictions specified in the notification.4. under the .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-04-1989
Reported in : [1993]202ITR350(Cal)
..... to be fixed by the central government and he is to be a public servant under section 11 of the act and under sub-section (3) of section 10 of the act, he shall hold office at the pleasure of the central government. under section 8 of the act, the central government paid a sum of rs. 30 lakhs to the custodian and the ..... of the case, the tribunal was justified in law in holding that the entire remuneration to the custodian and other administrative expenses were admissible deductions under section 57(iii) of the income-tax act ?'2. the assessment year involved is the assessment year 1974-75 for which the relevant period of account is the year ending on may 30, ..... of the old company vested in the central government on the appointed day. the custodian was appointed under section 10 of the act to manage the old company. the act lays down the duties of the custodian. according to chapter iii of the act, the custodian has to reconstruct a register of members of the old company, the custodian has to .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-04-1989
Reported in : [1993]202ITR316(Cal)
..... departmental appeal.5. the first contention raised on behalf of the revenue is that the computation of the dividend income was wrong. my attention was drawn to section 2(22) of the act and it was argued that the distribution from the company cannot be treated as dividend. the payment by the company to the extent of the face value of ..... . the assessee claimed the excess realisation over the face value of shares of rs. 10 each in the nature of dividend as per the definition of dividend under section 2(22) of the act. it was, therefore, claimed that, out of the total realisation of rs. 8,05,760, a sum of rs. 6,04,320 being the realisation over the ..... account and such expenditure should be allowed as deduction in the share-trading account under the business head. (3) the assessee will be entitled to relief under section 80m of the income-tax act, 1961, in respect of the amount of dividend received from the company as the shareholder on the reduction of the company's capital. the relief will be .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-02-1989
Reported in : 1990CriLJ916
..... the learned counsel for the applicant on the statements of rajiv nandan misra as contained in the first information report, the protest petition and the deposition before the maistrate under section 200, cr. p.c. on the strength of such statement it was argued that the inference should be readily drawn that there is a genuine dispute concerning the ..... before the magistrate and it further appears that he directed the informant to proceed with the matter as a complaint case whereupon statement of rajiv nandan misra was recorded under section 200, cr. p.c. on 20-10-1987 and those of krishna kumar pandey, head constable, raj kumar constable, triloki nath tewari, mahendra nath shukla, hari prasad and ..... lj 518).11. it can never be doubted that where a bona fide claim of right exists it can be a good defence to a prosecution for theft. an act does not amount to theft unless there be not only legal right but no colour of a right. but, then somebody will have to show existence of the said .....
Tag this Judgment!Court : Delhi
Decided on : Dec-01-1989
Reported in : 40(1990)DLT113; 1990(18)DRJ55; 1990RLR68
..... judged with relation to the object which is sought to be achieved. in the present case the object which was sought to be achieved by amending the rent control act and inserting sections 14-b, 14-c and 14-d was, as quoted hereinabove, to inter alias bring about a balance between the interests of landlords and tenants, boost housing ..... let out by the predecessor in interest of the landlord we see no reason as to why a departure should be made while interpreting the same expression in section 14-c of the act. .the expression 'premises let out by him' must mean premises of which he was the landlord on the date of retirement or at the time ..... provide turn a most speedy process of recovery of she premises to the category of the landlords specified therein. the normal procedure under the delhi rent control act being not speedy enough. section 25-b was enacted with the intention of providing for expeditious disposal of cases relating to those where eviction was sought on the ground of personal need .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-01-1989
Reported in : (1990)82CTR(Kar)260; [1991]187ITR436(KAR); [1991]187ITR436(Karn); 1990(3)KarLJ42
..... above. the bombay high court, while analyzing the provisions, took the view that, with reference to the definition of chargeable profits in section 2(5) of the act and section 2(8) of the act which refers to statutory deductions and stated that when a part of the amount standing to the credit of a general reserve is, during ..... been taken by the calcutta high court in alkali and chemical corporation of india ltd., v. cit : [1980]122itr490(cal) and followed by the same high court in indian explosives ltd., v. cit : [1985]153itr340(cal) . there, their lordships, after noticing the controversy, stated that the problem involved in the interpretation of rule 3 is only arithmetical ..... the number of days of the previous year during which the increase or the reduction remained effective bears to the total number of days in that previous year.' 5. this section has been very clearly analysed by the bombay high court in cit v. centruy spinning and ., : [1978]111itr6(bom) . it is to the following effect. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT
Decided on : Dec-01-1989
Reported in : (1991)36ITD598(Bang.)
..... either undistributed or transfer it to the general fund. first, there is no scope to assume that the coffee board would act in a wholly unreasonable manner. the coffee board is constituted under section 4(1) of the coffee act (vii of 1942) and even the growers have sufficient representation in it. this is only to ensure that the growers ..... the grower retains no right in respect of such coffee.his only right is to receive payments referred to in section 34 of the coffee act. the coffee board would maintain two separate funds, general fund and pool fund; vide section 30. the general fund is mainly in regard to administration. the coffee board sell coffee and the sums ..... realised by the coffee board are credited to pool fund; vide section the board shall at such times as it thinks fit .....
Tag this Judgment!Court : Kerala
Decided on : Dec-01-1989
Reported in : II(1990)DMC247
..... is not capable of easy knowledge and proof. the case in hand has to be considered in this legal background in the light of the presumption under section 114 of the evidence act regarding existence of facts likely to have happened regard being had to the common course of natural events, human conduct and public and private business, in ..... disproved and there was no adultery cannot foreclose a contention of non-access even if that finding may have a ratiocinative value.6. the presumption under section 112 of the evidence act is applicable not only during the subsistence of the marriage, but also if the child is born within 280 days of the dissolution provided the mother ..... in issue in this suit is whether the husband is the father of the son and in deciding that issue whether the conclusive presumption of paternity under section 112 of the evidence act on account of the subsistence of marriage is rebutted by proof of non-access during the period when the son could have been begotten. that was .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-01-1989
Reported in : 1990(2)BomCR478; (1989)91BOMLR934
M.L. Dudhat, J.1. This second appeal is preferred against the judgment and order dated 22nd June, 1979, passed by the Extra Assistant Judge, Satara, dismissing Civil Appeal No. 43 of 1977 and confirming the judgment and order dated 20th November, 1976, passed by the Joint Civil Judge, Junior Division, Karad, dismissing Regular Civil Suit No. 182 of 1971 with costs to defendant Nos. 1 to 4, 6, 7, 9, 10 and 13. The appellants-original plaintiffs filed the aforesaid suit against the respondents defendants for partition and separate possession of the 1/3rd share in the suit property. It was the case of the plaintiffs that Bandu-husband of plaintiff No. 2 and father of plaintiff Nos. 1 and 3 had three brothers viz. Kondi, Gulab and one more brother who died without leaving behind him any heirs. It was further the case of plaintiffs Nos. 1 and 3 that their father had 1/3rd share in the ancestral joint Muslim family properties. It was further their case that defendant Nos. 1 to 17 are the hei...
Tag this Judgment!Court : Orissa
Decided on : Dec-01-1989
Reported in : 1990CriLJ1075
..... analyst.' in a decision reported in 1985 cri. lj 1270 (him pra) (supra), it has been observed (at pp. 1272-73 of cri lj):'sub-section (2) of section 13 of the act does confer a valuable right on the accused. he may make an application to the court within a period of ten days from the receipt of the copy ..... laboratory, no question can arise of his certificate becoming final and conclusive evidence of the report contained in it.there can be no doubt that sub-section (2) of section 13 of the act confers a right on the accused vendor to have the sample given to him examined by the director of the central food laboratory and to obtain a ..... profusely leaking. besides this the sample bottles were produced by the local (health) authority much beyond the period of limitation of five days mandatorily prescribed under section 13(2a) of the act. the advocate for the petitioner then and there filed a memo recording the aforementioned facts as well as the petition praying therein not to send the samples .....
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