Court : Kolkata
Decided on : Dec-14-1990
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 : US Supreme Court
Decided on : Jan-01-1990
FW/PBS v. City of Dallas - 493 U.S. 215 (1990) U.S. Supreme Court FW/PBS v. City of Dallas, 493 U.S. 215 (1990) FW/PBS, Inc. v. City of Dallas Nos. 87-2012, 87-2051 and 88-49 Argued Oct. 4, 1989 Decided Jan. 8, 1990 493 U.S. 215 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT Syllabus Respondent City of Dallas adopted a comprehensive ordinance regulating "sexually oriented businesses," which are defined to include "adult" arcades, bookstores, video stores, cabarets, motels, and theaters, as well as escort agencies, nude model studios, and sexual encounter centers. Among other things, the ordinance requires that such businesses be licensed, and includes civil disability provisions prohibiting certain individuals from obtaining licenses. Three groups of individuals and businesses involved in the adult entertainment industry filed separate suits challenging the ordinance on numerous grounds and seeking injunctive and declaratory relief. The District Cour...
Tag this Judgment!Court : US Supreme Court
Decided on : Jan-01-1990
FTC v. Superior Ct. TLA - 493 U.S. 411 (1990) U.S. Supreme Court FTC v. Superior Ct. TLA, 493 U.S. 411 (1990) Federal Trade Commission v. Superior Court Trial Lawyers Association Nos. 88-1198, 88-1393 Argued Oct. 30, 1989 Decided Jan. 22, 1990 493 U.S. 411 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA CIRCUIT Syllabus A group of lawyers in private practice who regularly acted as court-appointed counsel for indigent defendants in District of Columbia criminal cases agreed at a meeting of the Superior Court Trial Lawyers Association (SCTLA) to stop providing such representation until the District increased group members' compensation. The boycott had a severe impact on the District's criminal justice system, and the District government capitulated to the lawyers' demands. After the lawyers returned to work, petitioner Federal Trade Commission (FTC) filed a complaint against SCTLA and four of its officers (respondents), alleging that they had e...
Tag this Judgment!Court : US Supreme Court
Decided on : Jan-01-1990
Zinermon v. Burch - 494 U.S. 113 (1990) U.S. Supreme Court Zinermon v. Burch, 494 U.S. 113 (1990) Zinermon v. Burch No. 87-1965 Argued Oct. 11, 1989 Decided Feb. 27, 1990 494 U.S. 113 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT Syllabus Respondent Burch, while allegedly medicated and disoriented, signed forms requesting admission to, and treatment at, a Florida state mental hospital, in apparent compliance with state statutory requirements for "voluntary" admission to such facilities. After his release, he brought suit under 42 U.S.C. 1983 in the District Court against, inter alios, petitioners -- physicians, administrators, and staff members at the hospital -- on the ground that they had deprived him of his liberty without due process of law. The complaint alleged that they violated state law by admitting him as a voluntary patient when they knew or should have known that he was incompetent to give informed consent to his admission, and tha...
Tag this Judgment!Court : Chennai
Decided on : Jan-03-1990
Reported in : AIR1991Mad158
ORDER1. The O.P. No. 72/1980 by the Fertilisers and Chemical Travancore Limited, (Division FACT) Engineering and Design Organisation) herein after referred to as FEDO prays for setting aside the Award (filed into Court in O.P. No. 314/1979 by the Umpire, who passed the same on 12-4-1979 in favour of the first respondent herein, namely, Easun Engineering Company Ltd., hereinafter referred to as EASUN) in so far as it has allowed the claims of EASUN and for remitting the matter back to the Second Respondent-Umpire for reconsideration and making a fresh award in respect of the claims of FEDO which have been disallowed in the said Award.2. The abovesaid award was passed in the following circumstances:FEDO by its purchase order dt. 5-2-1973 and subsequent amendments to it by letters dt. 3-3-1973 and 7-3-1973 entered into contract with EASUN for the supply and installation of eighteen numbers of Power Transformers etc. But only six transformers were supplied by EASUN and the resultant disput...
Tag this Judgment!Court : Karnataka
Decided on : Jan-05-1990
Reported in : (1990)82CTR(Kar)322; [1990]183ITR299(KAR); [1990]183ITR299(Karn)
K. Shivashankar Bhat, J. 1. The question of law referred to us under the provisions of section 256(1) of the Income-tax Act, 1961 (hereinafter referred as 'the Act'), is as under: 'Whether, on the facts and in the circumstances of the case, the Tribunal is justified in upholding the decision of the Commissioner of Income-tax (Appeals), (i) that no interest under section 139(8) is leviable on the registered firm as the advance tax paid as registered firm exceeded the tax payable by it as registered firm; and (ii) that interest is payable to the assessee under section 214 by revision on account of reduction in total income in appeal?' 2. While allowing the appeal filed by the assessee, the Commissioner of Income-tax (Appeals) directed the payment of interest on the excess advance tax under section 214 of the Act by computing the excess with reference to the revised order. The Appellate Tribunal, Bangalore Bench, affirmed this order, following the decision of the Calcutta High Court in Ch...
Tag this Judgment!Court : Rajasthan
Decided on : Jan-05-1990
Reported in : 1990(2)WLN197
Jasraj Chopra, J.1. By this writ petition filed under Article 226 of the Constitution, the petitioner has challenged the legality of the order Annexure-3 dated 29-7-1989 whereby he has been suspended from service with effect from 19-7-1989 on the ground that he bas remained in custody for more than 48 hours between 15-7-1989 and 17-7-1989.2. It is alleged that a cross beating took place between the petitioner's family and one Hukmichand family, who happens to be his neighbored. As a result thereof, the petitioner's father lodged a FIR against 9 persons beating No. 184 of 1989 on 15-6-89 at about 11 P.M. Shri Hukmichand also filed a FIR against the petitioner and his other family members bearing No. 183 of 1989 at P.S. Nagore on 15 6-1989 at about 10.30 P.M. On the basis of this FIR, it is alleged that initially a case Under Section 147, 148,149, 448 and 336 IPC was registered against the petitioner and his family members and on the basis of his father's FIR, a case Under Section 147, 1...
Tag this Judgment!Court : Chennai
Decided on : Jan-05-1990
Reported in : (1991)IILLJ92Mad
ORDERDr. A.S. Anand, C.J. 1. The short, but meaningful, question which we are called upon to decide at this stage, is regarding the exclusion of the jurisdiction of the High Court under Articles 226 and 227 of the Constitution of India to deal 'service matters' after the coming into force of the Administrative Tribunals Act, 1985 (hereinafter called the Act, for short) with effect from 1st November, 1985 and in particular as to 'who' are the persons who are required to approach only the 'Tribunal' for the adjudication of disputes concerning their services and to whom the writ jurisdiction of the High Court is no longer available for the adjudication of those disputes. The question arises in the following circumstances : 2. A number of writ petitions came to be filed in this Court, which are still pending adjudication, seeking the issue of certiorarified mandamus to quash the letter dated 15th April, 1989 written by the Chairman, Railway Recruitment Board, Madras (hereinafter referred t...
Tag this Judgment!Court : Mumbai
Decided on : Jan-09-1990
Reported in : 1990(1)BomCR451; (1990)92BOMLR122; 1990CriLJ2201; 1990LC4(Bombay)
ORDER1. The five accused are alleged to have committed the offences punishable under S. 21 r/w. S. 29 of the Narcotic Drugs and Psychotropic Substances Act, 1985, hereinafter referred to as 'the N.D.P.S. Act' and Sections 135(1)(a) and 135(1)(b) both r/w. S. 135(1)(ii) of the Customs Act, 1962. The Applicants herein Ashak Hussain Allah Detha alias Siddique and Riyaz Ahmed Afzal are, respectively, accused Nos. 4 and 5. They are hereinafter referred to as the applicants of Ashak and Riyaz. They apply for bail.I. THE PROSECUTION CASE2. The accused No. 1 Hamid Khan was residing in Room No. 301 and the applicants in Room No. 210 of R.K. Hotel, Lamington Road, Bombay. Saidulla, who is in Pakistan, despatched a large consignment of narcotic drugs on 19th July, 1989. A lorry, driven by Shersingh, carried the contraband. Accused No. 1 Hamid Khan met the Applicants in Room No. 201 and inquired of them whether the consignment had arrived. Meanwhile, Shersingh met the applicants and told them that...
Tag this Judgment!Court : Chennai
Decided on : Jan-10-1990
Reported in : II(1991)DMC217
Arunachalam, J.1. The petitioner is the sole accused in C.C. No. 10375 of 1989 on the file of the XVT1 Metropolitan Magistrate, Saidapet, Madras. Pas prosecution has been initiated by the respondent by filing a private complaint against the petitioner for offences under Sections 493, 494, 495 and 496 I.P.C. The respondent has filed the complaint as an aggrieved person, coining within the fold of Section 198 Cr. P.C.2. The private complaint was filed before the Court below on 18-7-1989 on which date, the sworn statement of the respondent was recorded. For examination of other witnesses under Section 202 Cr.P.C., the proceedings were adjourned, on 18-7-1989 to 22-7.1989. However, it is seen from the record's that the father of the respondent, R. Subraimniam, was examined by the Court below on 29-7-1989 and the matter was posted for orders on 4-8-1989. On 4-8-1989 the trial Magistrate took the complaint on file for offences under Sections 493, 494, 495 and 496 I.P.C. and directed issue of...
Tag this Judgment!