Court : Chennai
Reported in : AIR1996Mad364
ORDER1. This writ petition coming on for hearing on Wednesday, the 6th, Thursday, the 7th and Friday, the 9th day of December, 1995 upon perusing the petition and the affidavit filed in support thereof the order of the High Court, dated 10-10-95 and made herein and the counter and reply affidavits filed herein and the records relevant to the prayer aforesaid and comprised in the return of the respondents herein to the writ made by the High Court, and upon hearing the arguments of Mr. K. Ravi, Advocate for the petitioner, and of Mr. R. Krishnamoorthy, Senior Counsel assisted by Mr. S. Rajeswaran, Advocate for the respondents, and having stood over for consideration till this day, the Court made the following order:--The prayer in the writ petition is to issue a writ of declaration the entire paragraph 9.00 and paragraphs 11 and 12 of Schedule Part I of the Schedule to the Revised Terms and Conditions of Supply of Electricity formulated by the 1st respondent in B.P.Ms. (FB) No. 61 dated ...
Tag this Judgment!Court : Kolkata
Reported in : [1991]188ITR717(Cal)
Ajit K. Sengupta, J. 1. In this reference under Section 256(1) of the Income-tax Act, 1961, for the assessment year 1975-76, the following questions of law have been referred to this court :(1) Whether, on the facts and in the circumstances of the case and having regard to the provisions of the Income-tax Act and Rules and the Indian Electricity Act, 1910, the assessee was entitled to triple shift depreciation allowance on its plant and machinery ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee-company is entitled to depreciation at 10 per cent. in respect of its overhead cables and wires 2. Shortly stated, the facts are that the assessee is engaged in the business of supply of electrical energy to the consumers of Hooghly, Chinsurahand Bansberia. The assessee-company purchased high voltage electrical energy from the West Bengal State Electricity Board and distributed the same by reducing the voltage and transmitt...
Tag this Judgment!Court : Supreme Court of India
Reported in : (1982)3SCC24; 19831SCR145;
1. This reference to the Constitution Bench raises a question in regard to the constitutional validity of death penalty for murder provided in Section 302, Penal Code, and the sentencing procedure embodied in Sub-section (3) of Section 354 of the CrPC, 1973.2. The reference has arisen in these circumstances :Bachan Singh, appellant in Criminal Appeal No. 273 of 1979, was tried and convicted and sentenced to death under Section 302, Indian Penal Code for the murders of Desa Singh, Durga Bai and Veeran Bai by the Sessions Judge. The High Court confirmed his death sentence and dismissed his appeal.3. Bachan Singh's appeal by special leave, came up for hearing before a Bench of this Court (consisting of Sarkaria and Kailasam, JJ.). The only question for consideration in the appeal was, whether the facts found by the Courts below would be "special reasons" for awarding the death sentence as required under Section 354(3) of the CrPC 1973.4. Shri H.K. Puri, appearing as Amicus Curiae on behal...
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009AIRSCW4319; JT2009(9)SC142; 2009(8)SCALE685; (2009)12SCC110
R.V. Raveendran, J.1. The appellant runs a barge repair workshop on a private land at Oudossim, Cortalim on the banks of river Zuari within the jurisdiction of Panaji Port. According to the appellant, there are two types of barge workshops: one is dry dock workshop, and the second is where the barges anchored in the river along side the workshop are repaired. Appellant's workshop falls under the second category as it undertakes repair of barges only when the barge is floating above the waterline. About 1300 sq. mtrs. of the river area adjoining the workshop is used by the anchored barge under repair. The Zuari being a tidal river, the water level therein recedes during low tide and rises back during high tide. Consequently, the barge under repair moored alongside the river bank, would settle on the riverbed during low tide and rise with the water during high tide.2. Appellant opened its workshop in the year 1983, after securing a NOC dated 25.7.1983 from the Captain of Ports, Governmen...
Tag this Judgment!Court : Sikkim
Reported in : 1981CriLJ695
Man Mohan Singh Gujral, C.J.1. This Reference under Article 228 of the Constitution of India and Section 432 of the Cr. P.C. made by the learned Sessions Judge of Sikkim at Gangtok by his order dated 28th of Nov., 1979, brings to the forefront the question of the constitutional validity of the Sikkim Criminal Procedure Act. 1976 (hereinafter called the 'Sikkim Act') in the light of the provisions of Article 371-F (k) of the Constitution of India. The answer to this question would finally settle the procedure to be followed by the Courts in Sikkim in respect of the trials of criminal cases pending therein. The circumstances leading to this Reference may first briefly be stated.2. The controversy involved has a close link with the judicial history of Sikkim during the last three decades. Though from the historical point of view the period does not relate to distant past yet the procedural atmosphere is surrounded with such mystery as if excavation of pre-historic culture is needed to unr...
Tag this Judgment!Court : Supreme Court of India
Reported in : 2004CriLJ3362; (2004)187CTR(SC)97; [2004]266ITR1(SC); JT2004(2)SC510; 2004(2)SCALE512; (2004)9SCC686
Arijit Pasayat, J.1. These appeals revolve round the scope and ambit of Section 276CC of the Income Tax Act, 1961 (in short the 'Act'), and are directed against a common judgment rendered by a Division Bench of the Himachal Pradesh High Court which rejected the three writ petitions filed by the appellants in these two appeals. The Assistant Commissioner of Income Tax, Circle I, Shimla filed a complaint in terms of Section 276CC of the Act in the Court of the CJM who had issued process of taking cognizance of the offence. In each of the writ applications, challenge was made to legality of the proceedings pending in the Court of Chief Judicial Magistrate, Shimla (in short the 'CJM').2. The factual position is almost undisputed and needs to be noted in brief.3. The three appellants were partners of a firm carrying on business under the name and style of M/s Kailash Nath and Associates. Apart from the three appellants, two other persons were partners and one of them Shri Kailash Nath was t...
Tag this Judgment!Court : Kolkata
Reported in : AIR1968Cal266,1968CriLJ736
ORDERN.C. Talukdar, J.1. This Rule must be made absolute. The present revisionsal application is for quashing, in so far as it relates to the petitioner, a criminal case being C. R. Case No. 638 of 1966, pending in the Court of the Additional District Magistrate at Port Blair. Andaman and Nicobar Islands under Section 500 I. P C.2. The facts leading on to the present revisional application may be put in a short compass. On the 14th May 1965 in the issue of the 'Darpan' a Bengali weekly published In Calcutta, an editorial article was published containing an alleged defamatory imputation against the complainant firm, viz., R. Akoji Jadwet and Company This weekly used to be printed at a press owned by a Limited company, viz., the Metropolitan Printing and Publishing House(P) Ltd. and at the relevant time, the present petitioner, Sunilakhya Chowdhury, was one of the Directors of the Company. The accused petitioner was neither the maker, that is the author nor the printer nor the publisher ...
Tag this Judgment!Court : Supreme Court of India
REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 18111812 OF2022VALLAL RCK ...APPELLANT(S) VERSUS M/S SIVA INDUSTRIES AND HOLDINGS LIMITED AND OTHERS ...RESPONDENT(S) JUDGMENT B.R. GAVAI, J.1. These appeals challenge the common judgment dated 28th January 2022 passed by the learned National Company Law Appellate Tribunal, Chennai Bench, Chennai (hereinafter referred to as the NCLAT) in Company Appeal (AT)(CH)(Insolvency) Nos. 211 and 212 of 2021, thereby dismissing the appeals filed by the present appellant, which were in turn filed, challenging the two orders dated 12th August 2021 passed by the learned National Company Law Tribunal, Division BenchII, Chennai (hereinafter referred to 1 as the NCLT), thereby rejecting the application filed by the Resolution Professional (RP for short) under Section 12A of the Insolvency and Bankruptcy Code, 2016 (IBC for short) read with Regulation 30A of the Insolvency and Bankruptcy Board of India (Insolvency Re...
Tag this Judgment!Court : Orissa
Reported in : AIR1949Ori60; [1949]17ITR256(Orissa)
NARASIMHAM, J. - The questions referred to us for opinion by the Income-tax Appellate Tribunal, Calcutta Branch, Patna, are as follows :-(1) Whether, in the circumstances of the case and on the findings of the Tribunal, the income, profits or gains in question or any part thereof accrued or arose within an Indian State and, if so, whether such income, profits or gains were received or deemed to have been received in or were brought into British India ?(2) Whether Section 42(3) of the Income-tax Act is applicable to the facts of the case The assessees headquarters is at Cuttack and he has been assessed to income-tax for the year 1943-44 in respect of his dealings in (a) nux vomica and (b) hides, horns, bones etc., which were gathered by him from several Orissa States and sold at several places in British India through his commission agents known as arhatias. The cash realised by these arhatias from the sales of the aforesaid products were all remitted to the head office at Cuttack. The ...
Tag this Judgment!Court : Chennai
Reported in : AIR1965Mad392
(1) This appeal instituted by M. A. and Sons (appellants) from the order and decree of the learned Second Assistant Judge, City Civil Court, Madras, dismissing O. P. No. 478 of 1961, involves certain questions of interest with regard to a reference to arbitration, as provided for by the by-laws of the Madras Oil and Seeds Exchange (Pte.) Ltd (first respondent). The essential facts and dates are as follows:(2) There were certain contracts, which were of the character of forward contracts, as between the appellants and the second respondent firm (Kilachand and Devchand and Co. Pte. Ltd.) for supplies of groundnut oil on differing dates. It is not in dispute that, owing to the alleged bursting of the boiler apparatus, the appellants were unable to deliver, and reported the inability; in brief, the contracts were broken. On the principle of S. 60 of the Indian Sales of Goods Act, the second respondent choose to treat the contract as subsisting, and waited till the date of delivery. As the...
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