Court : Chennai
Decided on : Jul-31-1973
Reported in : 1975CriLJ516
..... as 22-10-71 and no adjudication was made so far by the central excise and as such, any further initiation of adjudication will be barred under section 42 of the central excises and salt act, 1944. in a judgment of this court reported in v. govindaswami v. collector central excise. madras (mad) somasundaram, j., while dealing with a matter ..... a collector of customs seizes and retains any goods he does so in exercise of a statutory authority conferred upon him by the customs act and the adjudication proceedings pending before him not being criminal in nature, section 561-a, cr. p. c, cannot be invoked.3. the present case on hand is analogous to the one decided by somasundaram, ..... match boxes. i do not think that it is correct on the part of this court to order the return of these match boxes under the powers vested by section 561-a, cr.p.c. in these circumstances, this petition is dismissed with a direction to the petitioner to take out appropriate proceedings on advise as mentioned above.4 .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-13-1973
Reported in : 1974CriLJ514; 1974MhLJ34
..... service of the notice. thereafter, on august 29, 1972, the complainant issued a notice to the accused under the provisions of sub-section (1) of section 53 of the maharashtra regional and town planning act, requiring him to demolish the said structure. however, the accused disregarded the requisition notice and failed to demolish the construction. thereafter, the ..... water connection or electric power installed. on these facts, it was alleged that the accused had committed an offence under section 53(6)(a) read with section 53 (7) of the maharashtra regional and town planning act.3. on the same day, the complainant also filed an application requesting the learned magistrate to have local inspection of ..... him free of cost:provided that, in the case of a trial by jury, the judge shall not act under this section unless such jury are also allowed a view under section 293.on a plain reading of this section, it would appear that the judge or the magistrate has power to visit and inspect the place at .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-03-1973
Reported in : [1974]33STC599(All)
..... circumstances, the remand order passed by the learned assistant commissioner (j.), sales tax, was a proper order?3. at one time this court held the view that section 21 of the act was applicable only where an assessment had once been made by the sales tax officer, but he had failed to assess either in whole or in part the turnover ..... best judgment assessment on a turnover of rs. 3,90,000. the assessee appealed and questioned the legality of the service of the notice under section 21 of the act. the appellate authority held the service as legal and proper but he remanded the case to the sales tax officer as, in his opinion, proper opportunity had not ..... assessment year 1959-60 he neither filed any return nor paid any tax. the sales tax officer served upon the assessee on 19th march, 1964, a notice under section 21 of the act for the assessment year in question. the notice was served by affixation. the assessee did not appear on the appointed date and the sales tax officer made a .....
Tag this Judgment!Court : Gujarat
Decided on : Aug-27-1973
Reported in : AIR1975Guj76; (1975)0GLR53
..... defend. it will be observed that j. m. sheth, j. did allow the revision and did interfere in exercise of provisional jurisdiction of the higah court under section 115 of the civil procedure code in that case upon forming the opinion as stated earlier view therefore is that the provisional jurisdiction of the high court can be invoked under those ..... and that the learned trial judge had jurisdiction to pass the order in his discretion. in this view of the matter v. r. shah, j. refused to act in exercise of the provisional jurisdiction notwithstanding the fact that the learned judge was firmly of the opinion that a tribal issue was raised. the learned judge sought support ..... on a consideration of the plaint and affidavits may be correct or incorrect; it may even be whole wrong. that is not a matter into which this court acting in exercise of its provisional jurisdiction can enter.'in our opinion these observations refer to the nature of the condition imposed by the learned trial judge and not to .....
Tag this Judgment!Court : Chennai
Decided on : Oct-22-1973
Reported in : AIR1974Mad286
..... finding of the nagarcoil court, the promissory note was executed at tuticorin. therefore, the tuticorin court had jurisdiction, equally with the nagarcoil court, to entertain the suit. the tuticorin court acted in violation of order 7, rule 10. c.p.c., when it returned the plaint although it had jurisdiction. the order being an illegal order and the plaint having been ..... be presented to the senior subordinate judge. the junior subordinate judge has not expressly referred to order 7, rule 10. c.p.c. and the certainly had no jurisdiction to act under that rule as he had come to no definite finding that he had no jurisdiction to deal with the suit. there was also no question of any withdrawal of .....
Tag this Judgment!Court : Chennai
Decided on : Jul-09-1973
Reported in : (1974)IILLJ385Mad
..... by the hon'ble the chief justice).the petition is for a direction to the state government to reconsider the question of making a reference under section 10 of the industrial disputes act. by an order dated april 24, 1970, the state government, after having considered the conciliation report, directed that there was no authorisation for ..... employees of a co-operative society relating to retrenchment, non-employment and demotion can be the subject-matter of reference by the state government under section 10 of the industrial disputes act, 1947, or whether such a dispute falls exclusively within the jurisdiction of the registrar of co-operative societies under the tamil nadu co-operative ..... was not noticed by the two learned judges. apparently, their attention was not directed to it. quite apart from section 18(3)(3), a registered society is a body corporate. that is what section 31 of the act says. as such, it has a separate personality, with a perpetual succession and a common seal as well as .....
Tag this Judgment!Court : Chennai
Decided on : Jul-06-1973
Reported in : 1974CriLJ856
ORDERGokulkrishnan, J.1. These are petitions to transfer C. C. Nos. 53 to 57 o 1971 from the file-of the Special Judge, Madurai, to the file.-of the II Additional Sessions Judge, Madurai. These five cases and the other cases pend ing before the II Additional Sessions Judge, Madurai, relate to various Doctors, who are alleged to have issued bogus certificates for purchase of medicines etc. Mr. A. A. Selvam, the learned Counsel appearing for the petitioners in all these petitions submits that if these five cases are tried along with the- number of cases pending before the II Additional Sessions Judge, Madurai, conflict of decisions may be' avoided. He also submits that in the interest of justice and for the convenience of all the parties concerned, it is better that one Judge hears all these criminal cases.2. Mr. Rajamanickam, the learned Special Public Prosecutor for Special Police Establishment opposes this application on the ground, that the trial of these five cases are almost over e...
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-12-1973
Reported in : [1974]33STC192(AP)
..... on the seller or the purchaser) under the sales tax law of the appropriate state if that sale had taken place inside that state.9. by the same amending act section 10 was enacted which reads:exemption from liability to pay tax in certain cases. -- (1) where any sale of goods in the course of inter-state trade or ..... classification is irrational or unreasonable. it cannot also be validly contended that the said classification based on such valid policy has no nexus with the object which section 10 of the act seeks to achieve. it must be remembered that the state has a wide discretion in matters in relation to taxes. the legislature has a wider discretion in ..... decision was that the uncertainty and the conflict of opinion which prevailed were set at rest. the result of the construction placed by the supreme court on section 9 of the act compelled the parliament to more clearly lay down its policy regarding the central sales tax. in order to lay down such policy clearly the central sales tax .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-20-1973
Reported in : AIR1973All555
..... relief of temporary injunction claimed by the plaintiff, which has given rise to this revision, was also confined, as already mentioned, to the tubewell.5. section 16 of the code of civil procedure reads as under:'suits to be instituted where subject-matter situate-- subject to the pecuniary or other limitations prescribed by ..... matter and not a matter essential for the grant of relief and accordingly section 16(d) will not be attracted. the contention is not correct. section 38 of the specific relief act speaks about the grant of perpetual injunctions. sub-section fiii) of section 38 says that when the defendant invades or threatens to invade the plaintiff' ..... s right to or enjoyment of the property the court may grant a perpetual injunction in the circumstances detailed in the section. thus .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-22-1973
Reported in : AIR1974SC423; 1974LabIC353; (1974)ILLJ260SC; (1974)1SCC218; [1974]2SCR335
..... or inducing factor which influences the government to take action is different and is connected with some disqualification or inefficiency of the officer. in other words government while pretending to act in terms of the contract of service or service rules, in reality wants to get rid of the officer concerned or to reduce him to a lower rank by way .....
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