Court : Madhya Pradesh
Decided on : Nov-28-2003
Reported in : 2004(1)MPHT101
..... preferred this petition for quashment of the aforesaid orders and for release of the truck seized and forfeited by the respondents under section 14 of m.p. tendu patta (vyapar vinimay) adhiniyam, 1964 (hereinafter referred as 'act').2. the facts of this case are as under :--the petitioner is truck owner of truck bearing mp 15- d/ ..... had not taken all reasonable necessary precaution against the use of the truck for the commission of an offence under the act and only on this ground, the truck has been directed to be forfeited. he relies on section 14 (6) of the m.p. tendu leaves (vyapar viniyaman) adhiniyam, 1964 and contended that the petitioner ..... knowledge or connivance of his servant or agent and that all reasonable and necessary precautions had been taken against use of objects aforesaid for commission of an offenceunder this act.' in other words the applicant was bound to prove :-- (i) that transport was without his knowledge or connivance; (ii) that such transport was without knowledge .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT
Decided on : Nov-28-2003
Reported in : (2004)90TTJ(Bang.)850
..... . cit (1962) 45 itr 478 (ker) did not lose its validity even after the changes made in the definition of "charitable purpose" under the 1961 act in section 2(5). the necessary implication of the finding of the high court in that decision that the kuri business itself was held under a trust for religious or ..... out commercial activities with profit motive. had it been the view of the assessing officer, during the assessment year, he could not have granted exemption under section 10(22) of the it act. therefore, the apprehensions of the learned dit (exe.) are without any basis.from the above, it is apparent that the assessee had given clarification ..... are hired by giving substantial advances; they are also being paid substantial rents.on the above, the learned dit(exe.) denied the grant of registration under section 12a of the it act. aggrieved with the same, the assessee is now before us.the learned authorised representative for the assessee, shri s.venkatesan argued at length. he took .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on : Nov-28-2003
Reported in : (2004)90ITD21(Ahd.)
..... help in determining the issue about the absolute ownership of the assessee and in holding on that basis that there was a gift within the meaning of section 4(2) of the act. it only throws some light that it was not huf property before settlement through arbitration award. on the contrary, it definitely gives conflicting positions the parties ..... part with her property and if she had under the family arrangement parted with some property, that would clearly result in transfer of property as contemplated under section 2(xxiv) of the act. this argument was rejected by the court by stating that it ignored the settled law, that when parties enter into a family arrangement, the validity of ..... , the settlement thereof by way of family arrangement was a bona fide family settlement and therefore there was no transfer which could attract the provisions of section 4(2) of the act. in any case there was no gift in the year under consideration at all as it is the date of the consent decree passed by the .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-28-2003
Reported in : 2004(1)ALD397; 2004(4)ALT47
..... the definition of 'district magistrate' clearly showed that in addition to the district magistrate, only an officer specially authorized by him could act under the eviction act, and he referred to subsection (2) of section 1 of the code of criminal procedure, which provided;'it extends to the whole of british india; but, in the absence of ..... noted the argument which was made before it.'the argument was that the special jurisdiction created by the eviction act was not affected by section 10(2) of the code, in view of the provisions of this sub-section. the argument overlooks the words 'in the absence of any specific provision to the contrary', and because ..... there is in the code of criminal procedure such a provision in section 10(2), sub-section (2) of section 1 is excluded, and an additional district magistrate must be regarded as possessing the powers under any other law including the eviction act,'in para-9 the supreme court laid down:'the argument that the district magistrate .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-28-2003
Reported in : 2004(1)ALD557; 2004(6)ALT427
..... by the public works department authorities, whichever is higher.(c) in any other cases....................100-004. a careful reading of article 6(b) of schedule 1-a of the act goes to show that it is applicable if the agreement relates to construction of a house or building including a multi-unit house or building or unit of apartment/flat ..... in relation to andhra pradesh apartments (promotion of construction and ownership) (amendment bill, 1993) and had submitted that the article 6(b) of schedule i-a of the act is a specific provision which is not applicable to the agreement in question. it is also stated that in any other case specified in article 6(c) of schedule i ..... column no. 2. yet another objection is that even otherwise the agreement of sale in question would fall under article 6(c) of schedule i-a of the said act which deals 'within any other case'. hence, the objection is that in any event the document in question is insufficiently stamped and hence the same is liable for the .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-28-2003
Reported in : 2004(1)ALD440; 2004(4)ALT1
..... the same earlier at the relevant time.7. no doubt, the said decisions were rendered interpreting order xiii rule (2) of the code, which has been omitted and substituted by act 46 of 1999 with effect from 1-7-2002. but, as at present, order viii rule 1a (3) of the code provides that a document which ought to be produced .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-28-2003
Reported in : 2004(1)ALD(Cri)227; 2004(1)ALT301
..... the allegations made in the fir or the complaint on the basis of the evidence collected during investigation only while dealing with a petition under section 482 criminal procedure code seeking the quashing of the fir and the criminal proceedings. the learned single judge apparently fell into an error in evaluating the ..... seeking a declaration that the action of the first respondent in registering the crime is illegal and arbitrary. the petitioner contends that the offences under sections 189, 506 and 509 ipc are non-cognizable and bailable offences and, therefore, registration of crime is illegal.2. the writ petition cannot be ..... section gives no new powers, it only provides that those which the court already inherently possess shall be preserved and is inserted, as their lordships think, lest it should be considered that the only powers possessed by the court are those expressly conferred by the criminal procedure code, and that no inherent power had survived the passing of that act .....
Tag this Judgment!Court : Chennai
Decided on : Nov-28-2003
Reported in : (2004)IILLJ608Mad
..... first respondent, which was numbered as i.d. no. 1177 of 1991, relating to termination of his services without complying with the provisions contained in section 25f of the industrial disputes act. respondent no. 2 claimed in the said claim petition that he was working as a mechanic and was drawing a salary of rs. 2000/- per ..... while reaching a particular conclusion. 7. keeping in view the aforesaid limited scope for interference in such matters, the award of the labour court is to be considered.8. section 2(s) defines the expression 'workman'. the relevant portion of the definition is extracted hereunder :-' 2(s) 'workman' means any person (including the apprentice) employed ..... in a supervisory capacity drawing wages more than rs. 1600/- per month, he was not a workman and as such the dispute raised under the industrial disputes act was not maintainable. it was further stated that the petitioner did not have any mechanic shop and the claimant was not working as maintenance mechanic. it was .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-28-2003
Reported in : 2004CriLJ2253; 2004(2)KarLJ422
..... part of the appellants right from the beginning of the transaction -- thus prima facie the allegations made by respondent 2 not constituting offence punishable under section 420 or allied offences mentioned in the complaint -- held, continuing the criminal proceedings against the appellants would amount to an abuse of process of the ..... part of the revision petitioners right from the beginning of the transactions and the allegations does not constitute any offence much less the provisions of section 420 of the ipc and therefore, it would amount to an abuse of process of court. it is further contended that the allegations made ..... court -- high court erred in refusing to quash the complaint and the proceedings.section 415 -- cheating -- ingredients of-- distinguished from mere breach of contract -- definition contemplates two separate classes of acts viz., deception by fraudulent or dishonest inducement and deception by intentional, but not fraudulent or dishonest, inducement .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-28-2003
Reported in : 2004(4)ALD64; 2004(5)ALT365
ORDERP.S. Narayana, J.1. Heard Sri C. Panduranga Rao, the learned Counsel representing the petitioner in the application, who is the respondent in S.A. No. 685 of 1994 and Sri Gangarami Reddy, the learned Counsel representing the respondent in the application, who is the appellant in S.A. No. 685 of 1994.2. This application is filed by the petitioner to set aside the judgment and decree dated 18-4-2003 in S.A. No. 685 of 1994 and allow the petitioner to submit his arguments in the second appeal and pass such other suitable orders.3. It is stated in the affidavit filed in support of the application that on account of business necessity, the petitioner had shifted to Srisailam along with his family. It is pertinent to note that the word 'Srisailam' had been inserted in the affidavit with pen. It is also stated that the address given in the appeal could not be changed since he had shifted suddenly. It is further stated that he had no knowledge at all about the pendency of the second appea...
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