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Commissioner of Central Excise Vs. S.B. Gopalakrishna

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT

Reported in : (2004)(92)ECC359

..... the valuer has valued only the property, that cannot be considered to be a taxable service to attract service tax, with reference to the relevant sections under the finance act of 1994.he requested that at any rate, imposition of penalty is not justified in the facts and circumstances of this case.6. we have ..... a "registered valuer" of immovable property or plant and machinery, he is obviously rendering the service as a "consulting engineer" within the meaning of section 65(48)(g) of the finance act, 1994. since this position has been analysed by the madras high court, respectfully following the same, we accept the plea of the revenue and ..... a "registered valuer" of immovable property or plant and machinery, he is obviously rendering the services as a "consulting engineer" within the meaning of section 65(48(g) of the finance act. we cannot, therefore, accept the contention raised by the petitioner that such engineers who offer the advice in their capacity as the "registered valuers" .....

Barnhart Vs. Thomas

Court : US Supreme Court

..... c. 1382c(a)(3)(b). for simplicity s sake, we will refer only to the title ii provisions, but our analysis applies equally to title xvi. section 423(d)(2)(a) establishes two requirements for disability. first, an individual s physical or mental impairment must render him unable to do his previous work. ..... (o connor, j., concurring) ( to be sure the secretary faces an administrative task of staggering proportions in applying the disability benefits provisions of the social security act. perfection in processing millions of such claims annually is impossible ). it is true that, under the ssa s interpretation, a worker with severely limited capacity who has ..... the united states court of appeals for the third circuit [november 12, 2003] justice scalia delivered the opinion of the court. under the social security act, the social security administration (ssa) is authorized to pay disability insurance benefits and supplemental security income to persons who have a disability. a person qualifies .....

Rakesh Saini and ors. Vs. Union of India (Uoi) and anr.

Court : Delhi

Reported in : I(2006)ACC603

..... provide for proper platform as well as over bridge/subway to conform to the standard of conduct for protection of passengers, having failed to discharge his duty the respondents acted negligently.18. we now deal with the question whether it can be said that there was contributory negligence on the part of deceased. the answer in view of the ..... the party injured will have no claim in law even though the injury is intentional, so long as the other party is merely exercising a legal right; if the act involves lack of due care, again no case of actionable negligence will arise unless the duty to be careful exists.the word 'duty' connotes the relationship between one party ..... . it is itself hazardous and would amount to negligence on the part of the respondents. it defeats the contention of the court as to how the respondents could act in such a negligence by exposing the passengers to a grave risk in forcing them to cross the railway track meant for incoming trains from ambala side for boarding .....

Smt. Raj Kumari Gupta Vs. Union of India (Uoi) and ors.

Court : Jammu and Kashmir

Reported in : 2004(2)JKJ51

..... of 31.3.1991 under intimation to this office.'5. the petitioner filed the present writ petition under article 226 of the constitution of india read with section 103 of the constitution of jammu and kashmir claiming the following reliefs:-'to quash the order no. 17624 dated 18th march 1991 by which the dav ..... national council of education research (ncert) was a 'state' as defined under article 12 of the constitution. the ncert is a society registered under the societies act. after considering the provisions of its memorandum of association as well as the rules of ncert, this court came to the conclusion that since ncert was largely ..... fundamental rights by bringing within their sweep every authority which is an instrumentality or agency of the government or through the corporate personality of which the government is acting, so as to subject the government in all its myriads activities, whether through natural person or through corporate entities, to the basic obligation of the fundamental .....

Council of Institute of Chartered Accountants of India Vs. Mukesh R. S ...

Court : Gujarat

Reported in : AIR2004Guj164

..... any professional or other misconduct, it shall record the finding accordingly and shall proceed in the manner laid down in the succeeding sub-sections. sub-section (4) of section 21 of the act specifies that where the council finds a member guilty of professional misconduct specified in first schedule, the council shall afford an opportunity of ..... and the findings recorded by the disciplinary committee and the petitioner council by holding the respondent as being guilty of 'other misconduct' under section 21 read with section 22 of the act and, hence, there is no necessity to interfere with the punishment recommended. it has been proved beyond reasonable doubt, in the facts ..... on record and submitted that the respondent was guilty of misconduct within the meaning of the term 'other misconduct' _as provided in section 21 read with section 22 of the act. it was submitted that the recommendation of the petitioner council be accepted and the petitioner council be permitted to remove the name of .....

Naturalle Health Products (P) Ltd. Vs. Collector of Central Excise, Hy ...

Court : Supreme Court of India

Reported in : 2003(90)ECC505; 2003LC513(SC); 2003(158)ELT257(SC); 2003(9)SCALE542; (2004)9SCC136

..... and not patent or proprietary ayurvedic drug and that as the goods are patent or proprietary ayurvedic medicaments within the definition given in section 3(h) of the drugs act, section 3(a) of the drugs act does not apply at all in the present case. it is also submitted that the tribunal (member (j)) has erred in ..... the authoritative text books on ayurveda. in fact, in the case of appellant in civil appeal no. 2072/1996, the products satisfy the definition in section 3(h) of drugs & cosmetics act as 'patent or proprietary' ayurvedic medicines also. further, the manufacture of this medicament is being done under the ayurvedic drug licence issued by competent authority ..... issued by the government of india in the light of richardson hindustan case. the tribunal placed undue reliance on the definition of ayurvedic medicament in section 2(a) of the drugs act. in our opinion, all the products ought to be classified as ayurvedic medicaments under sub-heading 3003.30 of the central excise tariff.44. .....

M. Nataraj and ors. Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : 2004(1)KarLJ297

..... a writ petition. but, what is challenged in the writ petition is an order passed by the registrar in exercise of statutory powers under section 25 of the karnataka societies registration act, 1960. the correctness or otherwise of such an order is definitely amenable to judicial review under articles 226 and 227 of the constitution of ..... be quashed.6. the gist of the order passed by the 2nd respondent-district registrar is as under:'exercising the powers conferred on me under section 25 of the karnataka societies registration act, 1960, i mahboob khan, registrar of societies have by order as follows.-- (1) the then managing committee has violated the bye-law in ..... report that he had received. it is this order dated 1-1-2002 passed by the registrar purporting to be in exercise of powers under section 25 of the karnataka societies registration act, 1960, that is under challenge in this writ petition.5. sri nagaraju, learned counsel for the petitioners has vehemently contended that the impugned .....

Otis Elevator Employees' Union S. Reg and Ors. Vs. Union of India (UOi ...

Court : Supreme Court of India

Reported in : JT2003(9)SC50; (2004)ILLJ217SC; 2003(9)SCALE520; (2003)12SCC68; 2004(86)SLJ107(SC); (2004)1UPLBEC921

..... staff association's case (supra). in that case, this court was concerned with the scope and effect of employees' family. pension scheme, 1971 framed under section 6a of the act. the staff association contended before this court that the manner in which the scheme was being operated was in effect prejudicial to the employees inasmuch as the ..... guidelines in the statute by the legislature to the executive in the matter of formulation of the pension scheme. they adverted to the provisions contained in section 6a of the act, which indicate clearly the objectives and policy of the legislation and the broad basis and outlines as also the core and frame of the pension scheme ..... delineated in section 6a of the act itself and schedule iii to the act and, therefore, that contention deserves to be rejected. they further noticed that the obligation to lay the scheme, as soon as it .....

Vishwanath Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Reported in : 2004CriLJ2324; 2004(2)MPHT210; 2003(4)MPLJ270

..... for the offence punishable under section 376, ipc. the appellant abjured the guilt and pleaded that he was a tutor of the prosecutrix. she failed in the examination, therefore, her parents ..... who found him capable of sexual intercourse. ex. p-1-a is the report of dr. laxmi narain.5. after investigation, a challan for offence punishable under section 376, ipc was filed against the appellant and the case was committed to the court of session.6. the learned additional sessions judge framed charge against the appellant ..... in case of sexual offence is vital and unless there are compelling reasons which necessitate looking for corroboration of her statement, court should find no difficulty to act on the testimony of victim of sexual assault alone to convict accused where her testimony inspires confidence and is found to be reliable. corroborative evidence is .....

Globsyn Technologies Ltd. Vs. Eskaaycee Infosys

Court : Andhra Pradesh

Reported in : 2004(2)ALT174; 2004(1)ARBLR560(AP)

..... the part of the petitioner herein was likely to result in serious prejudice the respondent invoked the jurisdiction of the district court at visakhapatnam under section 9 of the act.5. the petitioner herein resisted the application filed by the respondent herein in the district court, inter alia, contending that the disputes and ..... rao, learned counsel appearing on behalf of the respondent herein contended that the cause of action had arisen at visakhapatnam and the application under section (e) of the act has been rightly filed at visakhapatnam. learned counsel further contended that the court of the learned vi-additional district judge at visakhapatnam is not ..... filed in the principal civil court of original jurisdiction in the district. unless the context otherwise requires the term 'court' as defined in section 2(e) of the act means the principal civil court of original jurisdiction in a district, and includes the high court in exercise of its ordinary original civil jurisdiction, .....