Court : Chhattisgarh
Reported in : 2009(5)MPHT4
..... that such right is co-extensive to the reasonable apprehension of the danger to the body continues.10. therefore, if claim is being made that the appellant acted in exercise of power of right of private defence, she must show that there were prevailing circumstances giving rise to reasonable apprehension that the alleged assault was ..... presumption of innocence has to be dislodged by the prosecution by leading evidence pointing to the guilt of the accused. however, under section 105 of the indian evidence act, the burden of proving the existence of circumstances bringing the case within any of the general or special exceptions is placed on the accused. sections 102 and ..... the appellant exercised the right of private defence of body and the deceased was assaulted by the appellant when he tried to commit rape upon her, therefore, the act of the appellant would be covered under section 100, ipc and conviction of the appellant cannot be sustained.6. mr. praveen das, learned dy. govt. advocate .....
Tag this Judgment!Court : Chhattisgarh
Reported in : 2010(1)MPHT46(CG)
..... were not cross- examined during preliminary inquiry were to be relied upon petitioner ought to have given opportunity to cross-examine then in proceeding under section 40 of the act. they ought to have been examined afresh in proceedings under section 40 and were required to state the facts. thus, in my opinion when no enquiry has been ..... to the petitioner and it is clear that during the course of preliminary enquiry witnesses were not cross-examined and that was not proceeding under section 40 of the act. sdo committed basic error in asking the petitioner to adduce evidence first to prove innocence the sdo ought to have first recorded evidence of the witnesses who were supposed ..... , single bench of m.p. high court observed in para 7 as under:removal and disqualification of an office-bearer of a panchayat under section 40 of the act on the ground of misconduct is not less injurious and stigmatic as the removal of a civil servant under article 311 of the constitution of' india or a workman .....
Tag this Judgment!Court : Chhattisgarh
Reported in : (2009)226CTR(NULL)683
..... court in the matter of virtual soft systems ltd. v. cit : (2007) 207 ctr (sc) 733, has held that the said amendment would come into effect on 1st of april, 2003 and would apply only to the future periods and not to any period prior to 1st ..... section 271(1)(c) could not be imposed.4. sub-clause (a) to expln. 4 of section 271 was substituted by the finance act, 2002 w.e.f. 1st april, 2003, according to which the amount of income in respect of which particulars have been concealed or ..... of remission. the aforesaid amount became chargeable to tax as profits and gains under the deeming provisions of section 41(1) of the it act. however, the assessee company did not declare the aforesaid amount as profits in its account for assessment in the year 1974-75 and ..... the order of cit(a) in deleting the penalty of rs. 2,13,720 levied by the ao under section 271(1)(c) of it act, 1961?2. briefly stated, the facts of the case are that the respondent/assessee, which is a limited company, is engaged in the .....
Tag this Judgment!Court : Chhattisgarh
Reported in : [2009]319ITR393(NULL)
..... ] 319 itr (st.) 5, the question before the hon'ble supreme court was-whether the amount of share money can be regarded as undisclosed income under section 68 of the act answering the above question, the hon'ble supreme court has held that if the share application money is received by the assessee-company from alleged bogus shareholders, whose names are ..... confirming the order of the commissioner of income-tax (appeals) deleting the addition of ignoring the fact that the said addition are backed by specific provisions of the income-tax act.2. the short question for consideration of this appeal is - whether the tribunal as well as the commissioner of income-tax (appeals) were justified in deleting the addition made by ..... 1. this appeal under section 260a of the income-tax act, 1961 (in short 'the act'), has been admitted on the following substantial questions of law:1.1 whether, on the facts and in the circumstances of the case, the tribunal was justified in upholding the .....
Tag this Judgment!Court : Chhattisgarh
Reported in : 2009(3)MPHT86(CG)
..... allegation relating to paternity of non-applicant no. 3 in para 3 of his reply, but subsequently after lapse of three years on 20-7-99, the applicant has amended his reply and made allegation that probably pappu @ munna (non-applicant no. 3) is not the legitimate or illegitimate son of the applicant, even after recording of the ..... no. 3 is not the son of the applicant and he was born during the course of adulterous life of non-applicant no. 1. the present applicant has amended his reply on 20-7-99 after three years of his filing reply. averments relating to paternity in the application filed on behalf of the non-applicants are as ..... applicant & non-applicant no. 1. there is presumption that non-applicant no. 3 is legitimate child of the applicant in accordance with section 112 of the indian evidence act, 1872. learned counsel further submitted that this is a summary proceeding to save minor children from destitution and vagrancy and the applicant may avail remedy before the competent civil .....
Tag this Judgment!Court : Chhattisgarh
Reported in : (2009)IVLLJ660CG
..... sudden failure of brake. the right leg of the appellant/workman was amputated near the ankle joint. the appellant/workman preferred an application under section 10 of the act for compensation on march 13, 2002 before the. commissioner for workmen's compensation, labour court, raipur (henceforth 'the commissioner').2. by the impugned order dated ..... september 12, 2007 passed in case no. 76/w.c. act/2002 non fatal, the commissioner dismissed the application solely on the und of limitation. in paragraph 6 of the impugned order, it was stated as rider:vernacular matter ..... of justice. however, the reasons assigned by the claimant in no manner smack of mala fides. the rejection of the application under section 10 of the act by the commissioner purely on the technicalities of not filing of an application and affidavit for condonation of delay was thus wholly erroneous.8. in n. balakrishnan .....
Tag this Judgment!Court : Chhattisgarh
Reported in : 2009ACJ2213
..... goods or his authorised representative and not any passenger carried in a goods vehicle whether for hire or reward or otherwise.it is, therefore, manifest that in spite of the amendment of 1994, the effect of the provision contained in section 147 with respect to persons other than the owner of the goods or his authorised representative remains the same. ..... into, nor any premium was paid to the extent of the benefit of insurance to such category of people.10. there is thus no provision under the motor vehicles act which authorises the m.a.c.t. to order the insurance company to pay the compensation first to the claimants and to recover it from the owner after recording a ..... person' must also be attributed having regard to the context in which they have been used, i.e., 'a third party'. keeping in view the provisions of the 1988 act, we are of the opinion that as the provisions thereof do not enjoin any statutory liability on the owner of a vehicle to get his vehicle insured for any passenger .....
Tag this Judgment!Court : Chhattisgarh
Reported in : (2009)225CTR305; [2009]317ITR36(NULL)
..... appeals under the central excise act. both the acts have been enacted by the central legislature. the central excise act was enacted to consolidate and amend the law relating to central duties on excise whereas, the income tax act, 1961 was enacted to consolidate and amend the law relating to income tax and super tax. both the acts are periodically amended through finance act to give effect to the ..... financial proposals of the central government for the relevant financial years and thus have the same purpose and object. therefore, on the doctrine of 'pan materia', reference to central excise act is a permissible aid to the construction of provisions of the .....
Tag this Judgment!Court : Chhattisgarh
Reported in : 2009(4)MPHT31(CG)
..... final order passed in such suit or proceeding.18. sub-section (4) of section 80 of the code was also inserted (amended) by the same act which reads as follows:(4) where in a suit or proceeding referred to in rule 3b of order 1, the state is ..... as regard the question of necessity of notice under section 80 of the code is concerned order 1 has been amended by the undivided state of m.p., vide act no. 29 of 1984 which came into operation from 14-8-84 and new provisions, i.e., 3b was ..... such cases suit cannot be dismissed in accordance with the provisions of the sub-section (4) of the code as amended by undivided state of m.p. vide act of 29 of 1984, dated 14-8-84.14. learned counsel for the non-applicant no. 1 placed reliance ..... applicant was original owner of the land in dispute. applicant has also not filed any document to show that the revenue courts has acted in accordance with the procedure prescribed and the present suit is not maintainable in accordance with section 170b of the code of 1959. .....
Tag this Judgment!Court : Chhattisgarh
Reported in : (2009)227CTR(NULL)409
..... for giving inaccurate particulars while filing return. the judgment in dilip n. shroff case (supra) has not considered the effect and relevance of section 276c of the it act. object behind enactment of section 271(1)(c) read with explanations indicates that the said section has been enacted to provide for a remedy for loss of revenue ..... concealment or for giving inaccurate particulars while filing returns. the judgment in dilip n. shroffs case (supra) has also not considered the provisions of section 276c of the it act. therefore, in our view, the judgment in the case of dilip n. shroff v. jt. cit (supra) needs consideration by the larger bench of this court ..... substantial questions of law :(i) whether on the facts and in the circumstances of the case, the levy of penalty under section 271(1)(c) of the it act, 1961 is legal and valid when the ao illegally assumed jurisdiction for levy of penalty without recording proper satisfaction about concealing the true and correct particulars of income .....
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