Court : Uttaranchal
Reported in : (2008)17VST18(NULL)
B.S. Verma, J.1. Since the controversy including the legal issue involved in these writ petitions is similar, therefore, for the sake of convenience, all the three writ petitions are being decided by this common judgment.2. The writ petition No. 1683 of 2007 (M/S) has been filed for the following reliefs:(a) a suitable writ, order or direction in the nature of certiorari be issued quashing the circular dated January 13, 2006 issued by the Commissioner of Taxes, Dehradun, respondent No. 2, as well as the circular dated January 4, 2006 issued by respondent No. 1;(b) a suitable writ, order or direction in the nature of certiorari be issued quashing the notice dated January 20, 2006 issued by the Deputy Commissioner (Assessment), respondent No. 3;(c) a suitable writ, order or direction in the nature of mandamus be issued restraining/prohibiting respondent No. 3 from imposing any tax upon the petitioner for the assessment years 2005-2006 and 2006-2007 on the sales made by the petitioner wit...
Tag this Judgment!Court : Uttaranchal
J.S. Khehar, C.J.1. After the decision of the Union Cabinet dated 02.11.2000, whereby 'Direct-to-Home' (DTH) broadcasting was permitted in India, prohibition on the reception and distribution of television signals in Ku Band was withdrawn by the Department of Telecommunications, through a notification dated 09.01.2001. In order to give effect to the decision of the Cabinet, as also, the notification issued by the Department of Telecommunications, referred to above, guidelines dated 15.03.2001 were issued laying down the procedure for obtaining licences for providing 'Direct-to-Home' (DTH) broadcasting service in India on 15.03.2001. In the aforesaid guidelines, the conditions of eligibility were also prescribed.2. In so far as the procedural aspect of the matter is concerned, interested parties were to be required to submit an application to the Secretary, Ministry of Information and Broadcasting. If the applicant was found eligible (for setting up a 'Direct-to-Home' (DTH) platform in ...
Tag this Judgment!Court : Uttaranchal
Reported in : (2008)13VST245(NULL)
P.C. Verma, J.1. This revision under Section 11 of the Uttaranchal Trade Tax Act, 1948 (hereinafter referred to as, 'the Act') has been filed against the judgment and order dated April 21, 2005 passed by respondent No. 1 in Appeal No. 2 of 2004, by which the appeal filed by the appellant/revisionist was rejected and the order of the Commissioner, Trade Tax cancelling the eligibility certificate granted to the applicant by the Joint Director, Industries, Pauri Garhwal through office memorandum dated 4384/90 dated December 31, 2002, was affirmed.2 The facts of the case, in brief, are that the erstwhile manufacturer M/s. R.L. Steels Pvt. Ltd., established a new unit on April 26, 1997 by taking a term loan from U.P. Finance Corporation (UPFC) at Jashodharpur Industrial area, Kotdwara (District Pauri Garhwal). The Divisional Level Committee granted the exemption to the said unit under Notification No. 780 dated March 31, 1995 for a period of twelve years from the date of first sales, i.e., ...
Tag this Judgment!Court : Uttaranchal
Reported in : 2003CriLJ4402
Irshad Hussain, J.1. This is a jail appeal. Appellant was tried in the Court of Additional Sessions Judge/Special Judge (E.C. Act), Dehradun in S.T. No. 34 of 2000, Stale v. Ratan Lal for an offence punishable under Section 307 of the IPC on the allegation that on 6-12-1999 at about 11-45 p.m. near Machan Hotel-Body, situate in Old Mussoorie road within the Police Station of Rajpur. District Dehradun, he made an attempt to commit murder of Smt. Usha Devi and while making assault on her by a chopper-knife (Gandasa), a sharp edged weapon, caused her injuries.2. In order to prove its case, the prosecution had examined eight witnesses including the victim-injured Smt. Usha Devi as P.W. 2. The FIR of the occurrence was lodged by her husband Om Prakash (P.W. 1) who had also witnessed the occurrence along with his son Umesh Kumar (P.W. 3). Injured Smt. Usha Devi was medically examined at Doon Hospital, Dehradun by Dr. A.K. Rastogi (P.W. 5), whereas the X-Ray of the effected part of the victim...
Tag this Judgment!Court : Uttaranchal
Reported in : AIR2003Utr1
ORDERIrshad Hussain, J.1. This revision is directed against the impugned finding on preliminary issue No. 1 and order dated 9-8-2000 passed by Civil Judge (S.D.), Nainital in Civil Misc. Case No. 5 of 2000, arising out of an application under Section 14(2) of the Arbitration Act, 1940 (hereinafter referred to as the 'old Act' for short) moved by the petitioner for direction to the arbitrator to file the awardin the Court. It was held that the Court has no territorial jurisdiction to hear and decide the matter in controversy.2. Heard Sri Ajit Pudussery Advocate with Sri Anurag Bisaria Advocate for the petitioner and Sri George Thomas Advocate with Sri S.K. Posti, Advocate for the respondents.3. Brieily stated the facts of the case are as follows :--An agreement was entered into between the petitioner and the Respondents Nos. 1. 2 and 3 for executing the work of construction of Power Channel for the Tanakpur Hydro Electricity Project. Disputes arose between the parties. On an application...
Tag this Judgment!Court : Uttaranchal
Reported in : (2004)187CTR(Uttranchal)462; [2003]262ITR648(Uttaranchal)
Irshad Hussain, J.1. The petitioner in this petition took exception to and questioned notices dated May 29, 2001 (annexures marked as Exts. 13 to 17) issued under Section 147 read with Section 148 of the Income-tax Act, 1961 (hereinafter for short 'the Act'), in regard to the assessment years 1991-92, 1992-93, 1993-94 and 1994-95 and the challenge to the notices is mainly on the ground that these have been issued after the expiry of four years from the end of the relevant assessment year even though the conditions as contemplated under Section 147 of the Act were not satisfied.2. The relevant facts briefly stated are :The petitioner is a public limited company incorporated under the Companies Act, 1956, and is the successor of the erstwhile Oil and Natural Gas Commission whose entire undertaking was transferred to the petitioner vide the 'Oil and Natural Gas Commission (Transfer of Undertaking and Repeal) Act, 1993' with effect from February 1, 1994. The assessment for the relevant ass...
Tag this Judgment!Court : Uttaranchal
Reported in : 2004CriLJ486
S.H. Tapadia, C.J. 1. This appeal has been filed by Ratan s/o Mohan Lal and by Bhagwan Das, s/o Harnaam Singh, r/o Village Ram Nagar, P.S. Ram Nagar, Distt. Nainital, Ratan was charged for offences punishable under Section 302, I.P.C. and Section 307, I.P.C. read with Section 34, I.P.C. Bhagwan Das was charged for offences punishable under Section 302, I.P.C. read with Section 34, I.P.C. and under Section 307, I.P.C. Bhagwan Das died during pendency of this appeal.. Hence, the appeal to that extent abates. Ratan has been convicted for the offence punishable under Section 302, I.P.C. for the murder of Ram Chandra (since deceased) and he has been sentenced to undergo life imprisonment under Section 302, I.P.C. by the impugned judgment dated 19th July, 1982 by first Addl. Session Judge, Nainital. Being aggrieved Ratan has come in appeal.2. The case of the prosecution, briefly, was as follows :On 17th March, 1981 at about 2.30 p.m. the incident took place in Mohalla Bainba Ghar, Ram Nagar,...
Tag this Judgment!Court : Uttaranchal
Reported in : (2004)186CTR(Uttranchal)144; [2003]264ITR320(Uttaranchal)
S.H. Kapadia, C.J.1. This batch of appeals involved a common question of law and fact and therefore they are decided all together by this common judgment.2. For the sake of convenience, we are mentioning hereinbelow the facts in I. T. A. No. 57 of 2002.Facts :3. Ronald Grey, the assessee, entered into a contract for employment with Sedco Forex International Drilling Company (hereinafter referred to as the said company) incorporated in Panama. The assessee was the resident of the U. K. Under the contract he was required to work on oil rigs in Bombay High as per alternating time schedule of 35/28 days, i.e., on period followed by 35/ 28 days of off period in the U. K. Before the Assessing Officer it was contended, on behalf of the assessee, that off period salary was not exigible to tax under Section 9(1)(ii) of the Act as it was not earned in India. It was argued that the field break which followed the on period was not a rest period. The Assessing Officer rejected this contention. The ...
Tag this Judgment!Court : Uttaranchal
Reported in : (2004)186CTR(Uttranchal)328; [2003]264ITR761(Uttaranchal)
S. H. Kapadia, C.J.1. This group of appeals involve a common question of law and fact and therefore they are disposed of by this common judgment.2. For the sake of clarity we hereby mention the facts in Income-tax Appeal No. 438 of 2001.Facts :3. Atwood Oceanics International Company was the representative assessee of its employee--Gene Little who was employed during the accounting year ending March 31, 1983, relevant to the assessment year 1983-84, on off shore drilling rig operating in Bombay High for oil exploration in the Continental Shelf of India for ONGC. The return of income was filed on April 17, 1986. Original assessment was done on April 19, 1986, under Section 143(3) of the Income-tax Act, 1961, on the total income of Rs. 1,34,729.4. In the assessment proceedings, the assessee contended that the income of the employee was earned beyond 12 nautical miles of territorial waters during the year ending March 31, 1983, and was therefore not taxable in the assessment year 1983-84 ...
Tag this Judgment!Court : Uttaranchal
Reported in : (2004)186CTR(Uttranchal)750; [2004]265ITR212(Uttaranchal)
S.H. kapadia, C.J. 1. The above two appeals raise a common question of law and, therefore, both the appeals are heard together and disposed of by this common judgment. Both the appeals are filed by the assessee. They pertain to the assessment year 1980-81. For the sake of convenience, we are mentioning hereinbelow the facts in Income-tax Appeal No. 2 of 2003.Facts :2. The appellant, Manik Chandra, is an individual, For the assessment year 1980-81, he was assessed under Section 143(3) of the Income-tax Act, 1961. The order of assessment was passed on February 28, 1981. Thereafter on January 31, 1985, he was served with a notice under Section 148 of the Act. He filed his return of income on February 26, 1985. He objected to the reopening of assessment. The assessment was reopened for the following reasons :Nidhi Life Trust was created by one Shri Surender Goyal, brother-in-law of the assessee, by settling Rs. 7,500 in favour of the trust. Similarly, Ruchi Life Trust was created by Yogend...
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