Court : Andhra Pradesh
Decided on : Dec-11-2003
Reported in : 2004(2)ALD570
..... power and the court cannot be set to possess inherent power to make an order for rectification of a document when a remedy by way of suit under section 31 of specific relief act, is provided.' 15. in the case covered by the above decision, the survey number of the and was wrongly mentioned, whereas in the case on ..... bench that in appropriate cases like this, where mistakes have arisen by reason of inadvertence in entering the number in the plaint, the court has ample power under section 152 of code of civil procedure to correct such mistakes.13. though the mistake is due to inadvertence of both parties in noticing that the schedule land is situated ..... or an accidental slip or omission. the remedy lies by way of suit under section 31 of specific relief act. it was also observed by the madras high court that section 151 also cannot be invoked for correcting the mistake in the mortgage deed because section 151 does not confer any jurisdiction upon the court to merely declare that nothing shall .....
Tag this Judgment!Court : Chennai
Decided on : Dec-11-2003
Reported in : 2004(93)ECC447; 2004(166)ELT305(Mad)
..... of a dispute between the importer and the proper officer of customs valuing the goods, the same shall be resolved consistent with the provisions contained in sub-section (1) of section 14 of the customs act. in other words, in the event of the proper officer being not in a position to deal with the release of the goods, by straightaway applying ..... an importer should be accepted without any reservation. the learned addl. solicitor would state that by virtue of rule 4 read along with rule 9 as well as section 14 of the act, there is every power vested with the authorities to make an investigation in the event of any doubt arising as to the value declared by the importer and ..... exercise which is to be originated from the office of the proper officer as provided under the provisions of the customs act and the rules, in particular rules 10a and 11 read along with sections 14, 17 and 18 of the act.19. therefore, i am of the firm view that these writ petitions are highly premature in nature and have .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-11-2003
Reported in : (2004)90TTJ(Mumbai)57
..... 1-4-1988 to 6-10-1998, which is the date on which a search of the premises of the assessee, mohanlal patel, took place under section 132 of the act. on 29-12-1998, in continuation of the search, locker no. 415 in development credit bank, jointly operated by the assessee and his son pankaj ..... hand, the learned commissioner (departmental representative), mr. udayakumaran, contended as follows :(a) that so far as enforceability of the 'hundies' is concerned, section 20 of the negotiable instruments act gives statutory recognition to the mercantile practice of executing blank papers to be afterwards filled as bills of exchange and hence even an incomplete promissory note is ..... respect of them. he also adverted to the fact that there were complaints filed against nilesh shah by the assessee and his group concerns under section 138 of the negotiable instruments act (for dishonour of cheques) which coupled with the statement of nilesh shah that the cash deposits in the bank account were made by the .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-11-2003
Reported in : [2004]136TAXMAN81(All)
orderm. katju, j.heard learned counsel for the parties.2. these two income-tax appeals under section 260a of the income tax act are being disposed off by a common judgment.the questions of law involved in these two appeals are as follows:'1. whether, on the facts and circumstances of ..... to the account named as 'deferred credit interest receivable account' was merely hypothetical income and not real income of the assessee/appellant and was taxable under the income tax act, 1961 2. whether the income tax appellate tribunal erred in law in appreciating and applying the correct concept of real income (either actually received or accrued), as laid ..... 191 (sc) and godhra electricity co. ltd's case (supra).18. learned counsel for the department has contended that in 1989 there was an amendment in the companies act, 1956 and thereafter all the companies are liable to maintain accounts on mercantile basis only. hence he submitted that the assessee cannot claim to maintain the transactions relating to .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-11-2003
Reported in : 2004(2)ALLMR45; (2004)106BOMLR943
..... railway administration would arise in case of luggage booked and lost in transit and it would be governed by section 100 of the act and not by section 103 of the act.13. it is not in dispute that there was non-delivery of the luggage to the appellant and, therefore, it is obvious ..... there is a condition printed on the reverse of the luggage ticket which reads, 'liability of the respondent that the luggage booked is governed under section 100 of the railways act, 1989.' the respondent/railway administration by printing such condition on the reverse of the luggage ticket itself has impliedly admitted that the liability of the ..... and there is a printed condition on the luggage ticket showing therein that the liability of the railway administration for the luggage booked is governed under section 100 of the act. he, therefore, contended that the railway administration is liable to pay the entire amount of compensation including the value of the luggage which has been .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-11-2003
Reported in : (2004)188CTR(All)195; [2004]266ITR647(All)
..... godhra electricity co. ltd. v. cit : [1997]225itr746(sc) .15. learned counsel for the department has contended that in 1989 there was an amendment in the companies act, 1956, and thereafter all the companies are liable to maintain accounts on mercantile basis only. hence, he submitted that the assessee cannot claim to maintain the transactions relating to interest ..... to the account named as 'deferred credit interest receivable account' was merely hypothetical income and not real income of the assessee-appellant and was taxable under the income-tax act, 1961 ?(ii) whether, the income-tax appellate tribunal erred in law in appreciating and applying the correct concept of real income (either actually received or accrued), as ..... m. katju j.1. heard learned counsel for the parties. these two income-tax appeals under section 260a of the income-tax act, 1961, are being disposed of by a common judgment.the questions of law involved in these two appeals are as follows :'(i) whether, in the facts and .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-11-2003
Reported in : IV(2005)ACC666
..... ram mohan reddy, j.1. the claimant-injured, a minor girl aged 4 years represented by her natural guardian father, has preferred this appeal under section 173(1) of the motor vehicles act, 1988 (for short 'the act'), being aggrieved of the judgment and award dated 7.2.2002 passed in m.v.c. no. 1609 of 1998 on the file of the court ..... the disability persists, we are of the considered opinion that a sum of rs. 60,000 towards pain and suffering would be a just compensation within the contemplation of the act and we accordingly, award the said sum.12. in the result and for the foregoing reasons, the appeal is allowed in part together with costs and in substitution of the ..... review the said finding. the appeal is restricted to the quantum of compensation awarded by the m.a.c.t. as inadequate, unjust and not within the contemplation of the act.3. ms. mithuna, the learned counsel for the appellant while assailing the finding of the m.a.c.t. sought to contend that award of compensation of rs. 79,924 .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-11-2003
Reported in : 2004(3)ALD149
..... receive the maturity amount. in this view of the matter, the respondent is directed to issue notice to the unauthorized person in whose possession, the vikas patras are available and act accordingly as contemplated under the provisions of sub-rule (3) of rule 43 of the national savings certificates rules, 1981. this exercise shall be completed within a period of two .....
Tag this Judgment!Court : Orissa
Decided on : Dec-11-2003
Reported in : 2004(I)OLR327
ORDERB.P. Das, J.1. Heard Mr. J. R. Dash, learned counsel for the petitioner and Mr. S. K. Das, learned Addl.Govt. Advocate for the State.2. The case of the petitioner in this writ application is that she was appointed as an Anganwadi worker by virtue of an appointment letter dated 19.4.88 in Karadapala Anganwadi Centre and while continuing as such, and discharging her lawful duty to the satisfaction of the authority, the CD.P.O. i.e. opp.party No.3 by order dated 24.6.98. (Annexure-1) terminated her services. It is alleged that the aforesaid order of termination (Annexure-1) is in violation of the principles of natural justice as no opportunity of hearing was given to the petitioner even though the order of termination was passed on allegation of misappropriation. According to the petitioner, it is the President and Secretary of the Mahila Mandal of the Village, who were involved in misappropriation and mismanagement of different grants made available to the Mahila Mandal and as she h...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Dec-11-2003
Reported in : (2004)(167)ELT85Tri(Mum.)bai
..... to pay service tax on the total amount of receipt from the various manufacturers of the goods whose product has been advertised, in terms of provisions of section 65(3) of chapter v of finance act, 1994. it has been held by the lower authorities that the definition of "advertising agency" is very wide and includes any commercial concern engaged in providing .....
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