Court : Delhi
Decided on : Mar-27-2003
Reported in : (2004)86TTJ(Del)1050
..... was of the view that assessment completed by the assessing officer was erroneous and prejudicial to the interest of revenue. accordingly, he issued notice under section 263 of the act to the assessed pointing out different errors committed by the assessing officer in respect of different disallowances etc. and after considering the reply submitted by ..... contended that the courts have held that funds should be appropriated in the manner most beneficial to the assessed. reference in this regard was made to the decision of indian explosives ltd. v. cit : [1984]147itr392(cal) , alkali & chemicals corporation of india ltd. v. cit : [1986]161itr820(cal) and marnite polycast ltd. v. assistant ..... surplus funds of the appellant is heavily inclined in favor of the appellant. the said view is fortified by decision of the calcutta high court in indian explosives case (supra) and this tribunal decision in marnite's case (supra) wherein it has been held that where there is a mixed pool of funds, .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-26-2003
Reported in : AIR2003SC1311; 2003CriLJ2021; [2003(3)JCR33(SC)]; JT2003(3)SC249; 2003(3)SCALE398; (2003)5SCC291; [2003]3SCR25; 2003(2)LC799(SC)
..... 11.1990 and on the basis of the rukka brought by naresh, constable, at 1.30 p.m., she registered a case against the appellant under sections 3 and 4 of the explosive substances act and sections 3, 4 and 5 of the tada as fir no. 298 of 1990. pw3 babu khan, head constable deposed that pw11 pratap singh, inspector ..... the basis of which cognizance was taken by the designated court. the learned additional sessions judge (designated court no. 1), new delhi, framed charges under sections 4 and 5 of the explosive substances act and sections 3 and 5 of tada on 12.5.1993. the prosecution in support of its case examined 14 witnesses and filed some documentary evidence. the appellant ..... naresh and on the basis thereof pw1 shashi bala, who was on duty, registered a case against the appellant being fir no. 298 of 1990 under sections 3 and 4 of the explosive substances act and sections 3, 4 and 5 of tada. the appellant was produced in court on the next day, where he was taken on police remand. the appellant .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-21-2003
Reported in : 2003(4)ALD102
..... by the commissioner of police or district magistrate. the licence to import and store petrol an installation is to be granted by the chief controller or controller of explosives in form xiii. an 'installation' as per rule 2(xiv) means any premises wherein any place has been specially prepared for the storage of petroleum in bulk ..... authorities who can grant licence. licence to carry petrol by land on mechanically propelled vehicles is to be granted by the chief controller or a controller of explosives in form-ix. the licence to import and store petroleum products in bulk in quantity not exceeding 25,000 litres i.e., (25 kilo litres) is ..... mis, a reference to some of the provisions of the petroleum act and the petroleum rules is necessary.12. the petroleum act in pith and substance deals with the law relating to import, transport, storage, production, refining and blending of petroleum. section 29 of the act empowers the central government to make rules inter alia providing for storage .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Mar-20-2003
Reported in : 2003(159)ELT53(MP)
..... .6. manufacturing process of the petitioner unit is governed by a licence issued under the indian explosives act, 1884 read with the explosives rules, 1983.7. it is further averred that petitioner-company is not empowered under the licence to manufacture explosive at the support plant site since such plants are located in habitable areas. the vehicles brings ..... he has submitted that there should be uniform procedure of such taxing events as may be laid down by central board of excise and customs under section 37b of the central excise act, 1944. he has relied upon a circular issued by the govt. of india, ministry of finance (department of revenue), central board of excise ..... and directions of the said board.13. i find that prayer made by the petitioner to approach the central board of excise and customs, new delhi, under section 37b has not been seriously opposed.14. without expressing any opinion on the merits of the case and the rival submissions advanced, petitioners may if so advised, .....
Tag this Judgment!Court : Jharkhand
Decided on : Mar-13-2003
Reported in : [2003(2)JCR585(Jhr)]
..... being socially boycotted from all regimental functions.the petitioner brought to the notice of the controller of defence accounts (cda for short) about huge irregularities in ammunitions and explosives and cda carried out enquiry. he found, prima facie, huge irregularities and in the final report, it was established that there was huge loss of state exchequer. ..... and advised to get him examined on 11th october, 2000, but he was not sent for medical examination.the petitioner further alleged that in contravention to the army act, though rule 180 was invoked but no full opportunity was given to him, in spite of repeated requests and the court of enquiry was conducted and completed by ..... to know the internal affairs of the army. it would have been better for the petitioner to have availed internal remedy, at the first instance, before making various acts of army personnel public.9. in the present case, the petitioner has failed to make out any case of mala fide either against col. h.c. chawla or .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Mar-11-2003
Reported in : (2003)(155)ELT91Tri(Mum.)bai
..... made for the extended period is hit by limitation. the following judgments witness this ruling - (1) the storage in three compartments of the ingredients necessary to manufacture prepared explosives in the same van did not amount to manufacture and that the provisions of rule 2(a) of the rules for interpretation of central excise tariff did not apply. ..... and could not fall under the ambit of the aforesaid rule. the belief of the commissioner that these three ingredients carried separately in the same van were prepared explosives incomplete or unprepared form has no substance and must be rejected.5. as the second argument before him the assessees claimed that the goods on final mixing at ..... to evade payment of duty. in the absence of any specific averment to this effect, the proviso to section 11a does not come into operation. no such allegation is made in the show cause notice at all. the act of not taking a licence is described as wilful but there is nothing to sustain the invocation of the .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-05-2003
Reported in : 2003BomCR(Cri)1727; 2003CriLJ2994
..... : 1) he intended to threaten the unity, integrity, security or sovereignty of india, 2) he intended to strike terror in the people, 3) any section of people does any act or thing by using bombs, dynamites or other explosive substances or inflammable substances or firearms or other lethal weapons or poisons or noxious gases or other chemicals or by any other substances (whether ..... ) whoever - (a) with intent to threaten the unity, integrity, security or sovereignty of india or to strike terror in the people or any section of the people does any act or thing by using bombs, dynamite or other explosive substances or inflammable substances or firearms or other lethal weapons or poisons or noxious gases or other chemicals or by any other substances (whether .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-05-2003
Reported in : AIR2003SC1981; 2003CriLJ1717; 2003(2)JKJ16[SC]; JT2003(3)SC239; 2003(2)SCALE648; (2003)4SCC128
..... has clearly stated that the injuries suffered by the deceased persons at least two of them i.e. rajendra chaudhary and sheo mahto may be caused by explosive substances such as powerful bomb. there is no material collected by the prosecution indicating either the use or otherwise of the bomb in the attack. to ..... santosh hegde, j.1. the two appellants in these appeals along with two other accused persons were charged for committing offences punishable under section 302 ipc and section 27 of the arms act for having committed triple murder of shivnandan mahto, chamru chaudhary and rajendra chaudhary on the night intervening between 10th and 11th october, 1992 ..... of the offences charged and sentenced them to undergo imprisonment for life for an offence punishable under section 302 ipc. he also imposed a sentence of 7 years' ri for offence punishable under section 27 of the arms act, and directed the sentences to run concurrently. against the said judgment and conviction, the appellants preferred .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-26-2003
Reported in : 2003(2)CHN427
..... present case.5. police after investigation submitted charge sheet on 31.8.2000 vide charge sheet no. 239/2000 under sections 147/148/149/326/307/302 of the indian penal code and sections 3 and 4 of the explosive substances act against the present petitioner and others showing this accused petitioner at sl. no. 10 as absconder.6. it was ..... g. r. case no. 697 of 1990) in connection with beldanga police station case no. 112 dated 28.5.1998 under sections 147/148/149/326/307/302 of the indian penal code and sections 3 and 4 of the explosive substances act, now pending in the court of the ld. s. d. j. m. berhampore, murshidabad.2. the short facts leading ..... obtained an order for stay to move the sessions court. this direction of the magistrate was wholly irregular and may be, enabled the accused persons to circumvent the principle of section 439 cr. p. c. we might have taken a serious view of such a course, indifferent to mandatory provisions, by the subordinate magistrate but for the fact that .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Feb-19-2003
Reported in : 2003(2)ALD495; 2003(3)ALT176; 2003CriLJ3354
..... attorney general and hold that the nexus to connect the 1st respondent with the incident is not established for granting consent as provided under section 7 of the explosive substances act to launchprosecution. the action of the respondents in refusing to grant consent to launch prosecution against the first respondent, in the facts and ..... general twice opined that there is no prima facie case for sanctioning prosecution against the first respondent in respect of an offence falling under section 5 of the explosive substances act, 1908. the fourth respondent denied the allegations made by the petitioner and clarified that in the opinion of the learned attorney general, no ..... or with imprisonment for a term which may extend to five years, to which fine may be added.'19. section 6 of the explosive substances act, 1908 provides punishment for abettors, which reads as under:'section 6. punishment of abettors :--any person who by the supply of or solicitation for money, the providing of premises, .....
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