Court : Chennai
Decided on : Dec-02-2006
Reported in : [2007]288ITR225(Mad)
..... cannot be an answer in favour of its constitutionality, yet it is also a relevant factor in its favour, since this section and similar other sections in the customs act, foreign exchange regulation act as also other such legislations have been in force all these years and there appears to have been no serious complaint of ..... factors will have to be established by the prosecution :that the accused person has failed to furnish the return under section 139(1) or by notices under section 142 or section 148 or section 153 of the act;that the accused person has not done it in due time.once these two factors are established, it is ..... first petitioner has filed criminal revisions against the dismissal of the discharge petition and has also filed the present writ petition challenging the constitutional validity of section 278e of the act. 6. mr. guru krishnakumar, learned counsel appearing for the petitioners and mr. gopal subramaniam, learned additional solicitor general of india appearing for the .....
Tag this Judgment!Court : Chennai
Decided on : Dec-02-2006
Reported in : (2007)209CTR(Mad)305
..... this is what the learned magistrate has observed. the learned magistrate was also conscious of the fact that in the present case, the presumption under section 278e of the act operates and therefore, at that prima facie stage, the court will have to presume the culpable mental state of the accused. therefore, the materials ..... the first petitioner has filed the revision against the dismissal of the discharge petition. she has also filed a writ petition challenging the constitutional validity of section 278e of the act. 4. the following grounds have been raised by the revision petitioners :(1) the trial court failed to consider that the ingredients for the offence ..... . both the appeals are pending. on 14.10.1996, complaints were filed against the first petitioner and the other petitioners for the offence under section 276cc of the act. thereafter, there have been several proceedings initiated at the instance of the first petitioner before the magistrate's court and also before the high court .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-01-2006
Reported in : 2007(1)CTLJ1(SC); JT2007(1)SC125; 2006(13)SCALE102; (2007)2SCC640; 2007(2)KCCRSN91
..... require coking coal, others would require only non-coking coal. 71. the necessity of having a fixed price of coal is supported by sub-section (3) of section 9 of the mmrd act, 1957 wherein it was provided that the rate of royalty shall not be revised within three years. [see air 1996 sc 2560]. the period ..... parts of the world but e-auction, which has a different concept, cannot be equated therewith.coal is an essential commodity in terms of section 3(1) of the essential commodities act. colliery control order was made, inter alia, for securing equitable distribution and availability of higher price of essential commodity. the coal companies as ..... coal mines and coal mines were subjected to nationalization in terms of coking coal mines (nationalization) act, 1972 (for short, 'the 1972 act) and the coal mines (nationalization) act, 1973 (for short, 'the 1973 act'). the said acts, as would appear from section 2 thereof, were enacted with a view to give effect to the provisions of article 39(b .....
Tag this Judgment!Court : Chennai
Decided on : Dec-01-2006
Reported in : 2007(3)ARBLR9(Madras)
..... 12 of letters patent does not determine the jurisdiction of the high court in its ordinary original side to entertain applications under the arbitration act and section 2(c) and section 31 of the act, 1940 alone deal with the jurisdiction of this court.34. this decision is also not very helpful to decide the issue, which has ..... inescapable conclusion that was arrived at is that clause 12 of the letters patent will definitely apply to an application filed under section 9 of the act, 1996. in fact, under section 2(1)(e) of the act, 1996 the court means the principal civil court of original jurisdiction in a district (high court in chennai) to decide ..... their submissions.19. the following questions arise for consideration in the above applications:(a) whether this court has got jurisdiction to entertain these applications filed under section 9 of the act, 1996 ?(b) if yes, whether these applications are liable to be dismissed as no prior leave was obtained under clause 12 of the letters patent .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-01-2006
Reported in : [2007(113)FLR508]
..... retrenchment. since it is only a seasonal work, the respondents cannot be said to have been retrenched in view of what is stated in clause (bb) of section 2(oo) of the act. under these circumstances, we are of the opinion that the view taken by the labour court and the high court is illegal. however, the appellant is directed ..... that the workman had worked for less than 240 days in 12 calendar months preceding the date of termination. accordingly, it was held that there was violation of section 25f of the act. direction was given to reinstate the workman with 50% back wages.6. in support of the appeal, learned counsel for the appellant submitted that both the labour ..... retrenchment. since it is only a seasonal work, the respondents cannot be said to have been retrenched in view of what is stated in clause (bb) of section 2(oo) of the act. under these circumstances, we are of the opinion that the view taken by the labour court and the high court is illegal. however, the appellant is directed .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-01-2006
Reported in : 2007(2)ALD3; 2007(3)ALT187
..... , and therefore, the joint collector ought to have passed orders expeditiously. he fairly submits that the consideration of the main appeal under section 90 of the tenancy act by the joint collector can only be after issuing notice to the respondents in appeal and after calling for records which would take certain ..... respondent on 18-2-2006. aggrieved by the same, petitioner filed an appeal before third respondent under section 90 of the tenancy act on 27-9-2006. the petitioner alleges that he also prayed for ex parte ad interim order suspending the proceedings of the rdo. the ..... fourth respondent herein filed an application before the revenue divisional officer (rdo), chevella, claiming ownership certificate under section 38-e of the andhra pradesh (telangana area) tenancy and agricultural lands act, 1950 (for short 'the tenancy act')- the petitioner alleges that without notice to the petitioner, the rdo, chevella, issued certificate to fourth .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-01-2006
Reported in : AIR2007SC519; 2007(1)ALLMR(SC)918; [2007(112)FLR865]; 2006(13)SCALE195; (2007)1SCC491; 2007(3)SLJ88(SC); 2007AIRSCW58; 2007-I-LLJ801(SC)
..... of 22 years, it was impracticable to reinstate respondent no.1 as a probationer. 29. it is also pertinent to mention section 2(oo) of the industrial disputes act. section 2(oo) of the i.d.act, 1947 states that,2. (oo) 'retrenchment' means the termination by the employer of the service of a workman for ..... educational institutions, whether the said institutions are imparting primary, secondary, graduate or postgraduate education cannot be called as 'workmen' within the meaning of section 2(s) of the act. imparting of education which is the main function of teachers cannot be considered as skilled or unskilled manual work or supervisory work or technical work ..... is no scope for putting the clock back or for an anticlockwise operation. once the conclusion is reached that retrenchment as defined in section 2(oo) of the industrial disputes act covers every case of termination of service except those which have been embodied in the definition, discharge from employment or termination of service .....
Tag this Judgment!Court : Chennai
Decided on : Dec-01-2006
Reported in : (2007)209CTR(Mad)242
..... present appeals raising the following common questions of law:a) whether the income tax tribunal is right in law particularly in the light of section 5 and 145 of the income tax act, 1961, in rejecting the method of accounting adopted by the appellant under which income or loss as the case may be arises or ..... is governed by the provisions of the chit funds act. in view of the non obstante clause found in section 3 of the chit funds act, 1982, namely,3. act to override other laws, memorandum, articles, etc. - save as otherwise expressly provided in this act, - (a) the provisions of this act shall have effect notwithstanding anything to the contrary contained ..... , discount, dividend, prize amount, as extracted above, will prevail over the similar definitions as found in the income-tax act, because a non obstante clause is generally appended to a section with a view to give the enacting part of the section in case of conflict, an overriding effect over the provision in the same or other .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-01-2006
Reported in : 2006(209)ELT347(Bom)
..... it is withdrawn.4. the submission of the learned counsel appearing for the applicant is that the learned acmm failed to appreciate that offence under section 135(1)(ii) of the customs act, 1962 is available offence. therefore, there is no warrant for declining to grant bail in an offence which is bailable. reliance was placed before ..... dharmadhikari, j.1. this is an application for bail in an offence allegedly committed by the applicant under section 135 of the customs act, 1962. the applicant was arrested on 24-11-2006 by the 2nd respondent under section 104 of customs act. the allegation is that the applicant is concerned with the fraudulent import of the goods i.e. ..... that apart, according to shri lambay, it is contended by the revenue all throughout that offences under customs act and more particularly section 135(1)(ii) thereof cannot be held to be bailable. he submits that the scheme of act is such that it would not be proper to hold that the offence alleged is bailable. he submits .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-01-2006
Reported in : 2007(3)ALLMR579; 2007(1)BomCR931
..... questions regarding disputed facts. however, it is necessary to find out as to whether the petitioners have been disqualified in accordance with the provisions of sub-section (h) of section 14 of the act. there cannot be duality of opinion about the proposition that the disqualification is rather a harsh action. the duly elected members are thereby deprived of making ..... as indicated in each demand notice from the date of service of notice and the period of three months further as envisaged in sub-clause (h) of section 14(1) of the act. if he/she would demonstrate that the payment was made within the aforesaid period then the disqualification cannot be held as legal and proper. second important ..... to show that the demand notices are not in accordance with the format of form no. 1. this contention is not tenable. the expression used in section 14(h) of the act is clear. it does not speak of any warrant of demand. it reveals that the payment is to be made within three months from the date on .....
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