Court : Kolkata
Decided on : Nov-13-1998
Reported in : (1999)1CALLT425(HC)
..... of authorised officer jalpaiguri v. susanta banerjee reported in 1993 (1) clt, page 289 (paragraph 8).18. the provisions in section 59b(2) of the bengal amendment of the indian forest act, also clearly indicates that in a proceeding for confiscation, the owner of the vehicle seized for commission of forest offence, not only has to prove to the ..... and with their full knowledge and the said driver was, therefore, very much agent of the owner.16. section 52(3) of the west bengal amendment of the indian forest act which authorises any authorised officer or police officer to require the driver or other person-in-charge of a vehicle to stop the same when he has ..... held, inter alia, that not only the petitioner as the owner of the vehicle was required to prove under section 59 b(2) of the west bengal amendment of the indian forest act, to the satisfaction of the authorised officer that she had no knowledge or connivance about the user of the offending articles or vehicle, she must also prove .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Nov-13-1998
Reported in : (1999)(63)ECC709
..... no. 55 of 1975 cannot be given to these products because these products are not animal feeds. they are merely animal feed supplements. this exemption notification has been amended by another notification no. 6 of 1984, dated 15th february 1984 as a result of which the item 'animal feed including compound livestock feed' is now substituted by ..... interpretation given in an exemption notification case cannot be directly applied to the case of classification. we note that notification no. 234/82 dated 1.11.1982 as amended by notification no. 6/84 dated 15.2.1984 exempted animal feed. therefore, the issue before the apex court was whether animal feed supplement were eligible for ..... different ingredients, a new product had resulted and the identity of the material mixed was lost and the provisions of section 19 of the customs act, 1962 or item 19 of the indian customs and central excise tariff would not be applicable.68. the id. counsel also referred to the judgment of the hon'ble madras high court .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Nov-12-1998
Reported in : 1999(1)ALD28; 1998(6)ALT318
..... 1996 in addition challenged the levy of 50 ps. on every rupee on chewing tobacco preparations commonly known as khara masala, kimam, zarda, dokta, sukhaand surti by amending act of 1997 (act 9 of 1997) as arbitrary, discriminatory and confiscatory and violative of article 14 of the constitution oflndia. the learned counsel for the petitioners strongly relied on the ..... goods manufactured or produced in india7'. the government of india said that the tax imposed by section 3(1) of the impugned act, in so far as it may fall on motor spirit and lubricants of indian origin, is a duty of excise within entry (45) and therefore an intrusion upon a field of taxation reserved by the ..... act exclusively for the federal legislature.'18. repelling the said contention, lawyer held as follows:'the power to make laws with respect to .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-11-1998
Reported in : (1999)IILLJ956All
..... no. section (4-4)/94 dated april 7, 1997copy : (1) forwarded for information and necessary action to all the officers of head-quarters and factory director/boilers.(2) forwarded for information to the principal secretary labour u.p. government lucknow29. before the court, documents have been placed to show the tenor of the survey ..... finds that official statements have been issued by the secretary to the government of india acknowledging that the act, as it stands, needs drastic amendments and that the government of india was preparing a draft for proposed amendments.3. in between, a set of petitions have also seen a decision before a learned single judge ..... the individual, the wife or husband and their children including brothers and sisters of such individual. this definition is contained in section 2(v) of the act. thus, the petitioners contend that whereas employment of children in certain occupations and industries may be prohibited, yet an exception has been made. these aspects, the .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-11-1998
Reported in : ILR1999KAR389; 1999(5)KarLJ343
..... to examine need at the time of route survey and the route survey should be confined to overlap on notified route, if any. conduct of route survey being a ministerial act, the r.t.o., should have to notice the overlap, if any, on the notified route, by noting the length of the route lying within cities, town or villages, and .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-11-1998
Reported in : ILR1999KAR1814; 1999(1)KarLJ488
..... the powers conferred on the state government under section 3 of the karnataka state civil services act, 1978 (karnataka act 14 of 1990), the state government has made the karnataka civil service (general recruitment) (forty-third amendment) rules, 1993, whereby it amended the rules by inserting clause (mm) in sub-rule (1) of rule 2 defining ..... of india. it was also contended that because of their common trades, occupation and residence in rural areas they are recognised as a separate class in the indian society and are commonly known as 'rural people'. however, the supreme court rejected the said plea by holding that (paras 25 and 26).--'25. some ..... many merited candidates of their fundamental rights of employment and livelihood. i feel, that a government, acting under the solemn oath to preserve the supremacy of the indian constitution and rule of law, should have acted with little more care and restraint instead of being swayed away with unconstitutional populist measures.9. in pradeep .....
Tag this Judgment!Court : Chennai
Decided on : Nov-11-1998
Reported in : [2001]248ITR557(Mad)
..... the decision of the punjab and haryana high court in the case of cit v. justice s.c. mittal . section 10(13a) of the income-tax act was amended by the taxation laws (amendment) act, 1984, with retrospective effect from april 1, 1976, by adding an explanation. the explanation so added reads as under :'explanation.--for the removal of doubts ..... to this explanation, the assessoe who admittedly has not incurred expenditure on payment of rent, was clearly disentitled to claim the benefit of section 10(13a) of the act.3. the question referred to us, viz., 'whether, on the facts and in the circumstances of the case, the appellate tribunal was right in holding that the ..... 1. the assessee, an officer belonging to indian administrative service, claims exemption for the amount of the house rent allowance received by him relying on section 10(13a) of the income-tax act, 1961, in respect of the assessment year 1982-83. during that period, the assessee was living in his own house and he had not incurred .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-11-1998
Reported in : 1998(2)ARBLR716(SC); JT1998(8)SC74; (1999)122PLR174; 1998(6)SCALE173; (1999)1SCC63; [1998]Supp2SCR660; 1999(1)LC241(SC)
..... learned senior counsel for the respondent-state vehemently submitted that as per section 24 of the u.p. civil laws (reforms and amendment) act, 1976, paragraph 7-a was inserted in the first schedule to the arbitration act, 1940 which barred the power of the arbitrator in granting more than 6 per cent interest on the awarded amount and, therefore ..... for the appellant that the claims regarding cutting of hard rock were wrongly granted, cannot be made subject matter of an objection under section 30 of the arbitration act which could have been agitated for getting any reduction of the amount as awarded by the arbitrator. it was a question purely on merits of the award ..... . he further submitted that interpretation of clause 1.9 by the arbitrator could not have been made a subject matter of objections under section 30 of the arbitration act.7. in view of the aforesaid rival contentions, the following points arise for our determination :-(1) whether the award of interest prior to the date of the .....
Tag this Judgment!Court : Delhi
Decided on : Nov-11-1998
Reported in : 1999(50)DRJ530
..... and cannot be re-opened as alleged in the written statement filed by defendant no.1? 13. relief.' 7. the plaintiff was permitted to amend the plaint, and thereafter the amended written statement was also filed by the defendants. following additional issues were framed on 17.10.1994:'14. whether the plaintiff company is doing business ..... tax paid under a mistake can be claimed back under the said provision.21. in shiba prasad singh vs srishchandra naudi resolved the conflict of opinion among the indian high courts on this question. in this judgment, it was observed by their lordships that unlike english, american and australian law, money paid under a mistake of ..... result of which was refund of almost one billion dollars collected under the said statute. in such a situation, it is pointed out, the congress passed an act which provided that no refunds shall be allowed unless the claimant establishes that he himself bore the burden of tax. similar provision was also made in another enactment, .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-10-1998
Reported in : 1999(1)BLJR250; JT1998(7)SC527; 1998(6)SCALE96; (1999)1SCC482; [1998]Supp2SCR612; 1999(2)SLJ39(SC); 1999(1)LC228(SC); (1999)1UPLBEC314
..... petitioners (ecos). the reason for this is that the petitioners have been treated as a separate source of recruitment for the central reserve police force, 1955 after their amendment. no question of reservation as such is involved in the recruitment of the petitioners. once they are recruited, the next question is the seniority and pay they ..... that rule 8(b)(i) of the crpf rules only governs the seniority as between army officers inter se, army officers and re-employed army officers inter se, indian police service officers inter se, and non-army and army officers of equivalent rank inter se. the expression 'rank' in this rule means the rank in crpf. ..... to the issue is necessary. the central reserve police force (for short 'crpf'), with which we are now concerned, came into existence under the central reserve police force act, 1949. the crpf rules were framed in the year 1955 to deal with various matters. rule 105 related to appointment and promotion of superior officers. by notification no .....
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