Court : Madhya Pradesh
Decided on : Apr-30-2003
Reported in : 2004ACJ1474; [2004(102)FLR276]; (2004)IILLJ708MP
..... credibility of the evidence is concerned, it is mainly a matter for the commissioner and not for the high court sitting in appeal. proviso to sub-section (1) of section 30 of the act provides that 'no appeal shall lie against the order of commissioner unless a substantial question of law is involved in the appeal', therefore, all that ..... sustained by him in the course of employment he expired on june 19, 1997. when he was changing the cylinder of fire extinguisher an accident occurred because of explosion. she has also stated that her husband was employed by the bank as electrician to maintain the regular supply of electricity in the branch.9. as against this, ..... ,29,987.00 along with an amount of rs. 500.00 towards the costs with the commissioner on may 10, 2002. the certificate as required under section 30 of the act has also been filed along with the appeal.7. shri r. maindiratta, learned counsel for the appellant vehemently submitted that the commissioner failed to correctly appreciate the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : May-02-2003
Reported in : 104(2003)DLT618(SC); JT2003(4)SC505; 2003(4)SCALE494; (2003)9SCC630; [2003]3SCR1092; 2003(3)SLJ288(SC); 2003(2)LC849(SC); (2003)2UPLBEC1479
..... of principle of natural justice. the order of wing commander s.l. gupta was a lawful order and its disobedience by the respondent attracted the provisions of section 41 of the act which made it an offence punishable with a term of imprisonment which may extend to 14 years.5. the high court rejected the contention of the respondent ..... on 27th june, 1976. in the year 1976 he was posted at udhampur. in the course of his duties he found certain irregularities in the matter of transportation of explosives, which were being transported piecemeal at higher rates. he, therefore, brought this to the notice of the authorities and pointed out that air marshal dilbagh singh had passed orders ..... that the order passed by wing commander was an illegal order and that its disobedience did not amount to a disobedience of a lawful order for purposes of section 41 of the act. relying upon the judgment of this court in ranjit thakur v. union of india : it was held that the said order of wing commander gupta was .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-20-2003
Reported in : JT2003(10)SC485; 2003(10)SCALE202; (2004)11SCC26
..... trade. no doubt conditions restrictive of freedom of trade among the states will frequently involve a discrimination; but that is not essential or decisive. an act may contravene section 92 though it operates in restriction both of intra-state and of inter-state trade.'149. however, in india part xiii of the constitution relates both ..... but it would depend upon the nature of the mischief which is sought to be remedied. for the aforementioned purpose dealing in liquor, trading in dangerous goods as explosives, trafficking in women, toutism, essential commodities and realisation of tax have been placed in the same category. [see har shankar v. dy excise commer. of taxation ..... impermissible.81. a subsidiary question which arises for consideration is as to whether the state of punjab, having regard to section 33a of the punjab act, could levy such duty. in sub-section (1) of section 33a provision has been made permitting the state to continue to levy any duty which it had lawfully been levying .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Decided on : Dec-18-2003
Reported in : (2004)270ITR73(Kol.)
..... of the rent payable to him. on the failure to recover any sum due on account of consolidated rate from the person primarily liable there of under section 193, section 195 of the cmc act speaks of recovery from every occupier, by way of attachment of the rent payable by such occupier, a portion of the total sum due which bears, ..... an agent to collect the surcharge from the occupier. in this connection the following observation of hon'ble madras. high court in the case of c.i.t. v.southern explosives co. (2000) 242 itr 107 is useful to be referred -- "in the instant case, the amounts collected by the assessee were amounts which were meant to be utilized ..... for energy supplied by the licensee, the licensee can, at the option of the state government, be proceeded against for the recovery of the electricity duty under section 8(a) of the act. in view of the clear liability of a licensee who has recovered the charges for the electricity supplied, it cannot be said that a licensee being an agent .....
Tag this Judgment!Court : Supreme Court of India
Decided on : May-09-2003
Reported in : 2003(2)ALD(Cri)109; 104(2003)DLT64(SC); (2004)1GLR570; 2003(2)JKJ464[SC]; JT2003(4)SC605; 2003(4)SCALE629; (2003)6SCC641; 2003(2)LC1233(SC)
..... reported in : 2001crilj165 thequestion was whether arrest and search by an officer not empowered or authorised andtherefore in violation of section 41 and 42 of the narcotics drugs and psychotropicsubstances act, 1985 was per se illegal and would vitiate trial. this court held that whencriminal proceedings are initiated on the basis of ..... was whether the high court can exercise its inherent power undersection 482 of the criminal procedure code to quash an interlocutory order. in thisjudgment the provision of section 397(2) of the criminal procedure code, which barreda revision against an interlocutory order, were also considered. it was held that thepurpose of putting a bar ..... material collected on search and arrestwhich are per se illegal, power under section 482 can be exercised to quash theproceedings as .....
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 : Supreme Court of India
Decided on : Dec-19-2003
Reported in : 2004(2)AWC1117(SC); 2004(1)CTLJ104(SC); JT2003(10)SC232; 2003(10)SCALE898; (2003)12SCC91; 2004(2)LC933(SC)
..... lotteries of the respondent state. subsequently, disputes arose which led to termination of the agency by the state. appellants therein got an arbitrator appointed under section 8 of the arbitration act, 1940. claims and counter-claims were filed and evidence adduced by the parties before the arbitrator. arbitrator made its award determining the amount payable by ..... on coming to know of the breach or misrepresentation by the government, it could not exercise their right of rescinding the contract under section 39 or avoiding under section 19 of the contract act later on, it was submitted on behalf of the appellants that this contention of the state government was devoid of any force. ..... , there was no need to file a return. as the explanation was not accepted by the competent authority, the appellants applied for exemption under section 20 of the act. the appellants also submitted the return in the prescribed form with a covering letter dated 19.4.1997. on 3.5.1997 the competent authority .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jan-21-2003
Reported in : 2003(1)ALD(Cri)421; 2003CriLJ1896
..... court in state of bihar v. d. n. ganguly, : (1958)iillj634sc , held as under (para 9) : 'it is well settled this section (section 21) of the general clauses act) embodies a rule of construction and the question whether or not it applies to the provisions of a particular state would depend on the subject-matter, context, ..... administration, : 1959crilj782 . it was held as under (para 20) :'in our opinion, this argument is not well-founded. section 19 of the punjab general clauses act, like section 21 of the general clauses act embodies a rule of construction, the nature and extent of the application of which must inevitably be governed by the relevant provisions of ..... of criminal courts than in case of industrial tribunal or civil courts. further, the role assigned to the appropriate government in referring the dispute under section 10(1) of the act is very wide and participatory. various steps are required to be taken, such as, conciliation, arbitration, etc., whenever it is approached by an .....
Tag this Judgment!Court : Rajasthan
Decided on : Apr-23-2003
Reported in : RLW2003(4)Raj2274; [2004]135STC90(Raj); 2003(3)WLC194
..... to transfer of right to use any movable property and hence such transactions did not fall within the definition of 'sale' as contained in clause (10) of section 2 of the act.'35. according to the answering respondents, earlier, a tax tribunal was functioning in the state and the tribunal had held in a case of non-petitioner assessee ..... a transfer of the right to use the hydraulic press by the respondent to various customers so as to attract the provisions of explanation (3-b) to section 2 (xxi) of the act. it was at best a permission to use and no more, or a fruitful utilisation of an asset otherwise lying idle.'33. learned counsel further placed ..... enjoyment of the building in which the press was located and therefore it did not fulfil the essential requirements of the clause 'attached to the earth' in section 3, t.p. act. therefore the machinery in this case did not fall within the definition of immoveable property in law, and consequently the agreement even if accepted, as a lease .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-06-2003
Reported in : ILR2003KAR2087; 2003(4)KarLJ193
..... case cannot be regarded as good law particularly having regard to statutory definition of the term 'transfer' under section 2(e) and provisions of sub-section (3) of section 5 of the act and it requires reconsideration. 12. section 2(e) of the act defines the word 'transfer'. it reads as follows: '2(e) 'transfer' means sale, gift, exchange ..... granted land is perverse and untenable. in dealing with that contention, learned judge having considered the definition of the term 'transfer' defined under section 2(e) of the act, held that the definition of 'transfer' is an exclusive definition and it applies to a person in possession under any of the transactions referred ..... grantee.5. the appellant, being aggrieved by the said order of the assistant commissioner preferred an appeal to the special deputy commissioner bangalore under section 5-a of the act, before the appellate authority also, the basic facts pleaded by the respondent no. 3 are not disputed. what was highlighted before the appellate .....
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