Court : Delhi
Reported in : 98(2002)DLT3; 2002(82)ECC791
R.S. Sodhi, J. 1. This criminal appeal is directed against the judgment and order dated 27.3.1997, of the Additional Sessions Judge, Special Court, NDPS Act, Delhi, in Sessions Case No. 52/95, whereby the learned Judge has held the appellant guilty under Section 20 of the NDPS Act, 1985 and further by a separate order dated 31.3.1997 has sentenced him to undergo R.I. for ten years with a fine of Rs. one lac and in default of payment of fine to further undergo R.I. for one year.2. Brief facts of the case as recorded by the Additional Sessions Judge are as follows:'On 10.2.95 at about 3.40 p.m. SI Tarkeshwar Singh was on patrolling duty in Main Bazar, Paharganj. He received a secret information that one Nepali often comes to Diamond Cafe to sell Charas and at that time also he was standing outside the Diamond Cafe waiting for some customer and that he is in possession of Charas which he sells only to foreigners. This information was reduced into writing by SI Tarkeshwar Singh. At about 3...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (2002)256ITR26(Pat.)
1. The Department is in appeal against the order of the learned Commissioner of Income-tax (Appeals) who held that unexplained deposits in the name of Nepali citizens in the Indian banks cannot be taxed under Section 69 of the Income-tax Act, 1961. The main reason asserted by the Department is that it is not proved that the source of such deposit in the bank is actually in Nepal and not in India.2. The learned Departmental Representative submitted that on the basis of the enquiry conducted at the bank information was gathered under Section 133(6) of the Income-tax Act for violation of Section 195 of the Income-tax Act relating to a Nepali/non-resident. Notice under Section 142(1) was issued but no return was filed.3. Instead a copy of the ledger account of the depositor's account in the bank was filed. The learned Assessing Officer considered the deposit as income by the non-resident in India and, therefore, taxed it as unexplained investment under Section 69 together with interest ea...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Patna
Reported in : (2002)255ITR126(Pat.)
1. Shri Sohanlal Agarwal and Smt. Sharmila Devi of Dharan, Nepal, opened a joint account in the State Bank of India, Jogbani Branch, Jogbani, and deposited a sum of Rs. 1,25,000 in the said account during the financial year 1992-93 relevant to the assessment year 1993-94. The branch manager of the said bank passed on this information to the Assessing Officer when called upon to do so, under the provisions of Sub-section (6) of Section 133 of the Income-tax Act, 1961 (in short the "Act"). Form No. QA22(1) was not filed by the depositors at the time of making the deposit in the aforesaid branch as contemplated by vol. I of the Foreign Exchange Control Manual, 1987. The Assessing Officer formed an opinion that the deposit was made out of earnings on Indian soil and assessed the said income under Section 144 of the said Act, treating the branch manager as an agent of the depositors under the provisions of Sub-section (1) of Section 163 of the said Act.Hence, furnishing of information, in ...
Tag this Judgment!Court : Sikkim
Reported in : 2002CriLJ3149
Ripusudan Dayal C.J.1. The appellant was convicted by the learned Sessions Judge, East and North at Gangtok under Section 376 of the Indian Penal Code for having committed rape on Sashikala Basnett who was aged less than 16 years in September/October, 1998 and was sentenced to undergo rigorous imprisonment for a period of 7 (seven) years with fine of Rs. 3,000/- (Rupees three thousand) and in default of payment of fine to undergo further rigorous imprisonment for 6 (six) months.2. The appellant Madan Chettri alias Bora is the resident of 7th Mile, Samdoor and the victim Sashikala Basnett was the resident of a nearby locality of Adampool, Samdoor. The offence was, according to the prosecution, committed in September/October, 1998 and the FIR (Ext. PI) was lodged after about 5 months of the occurrence on 21st February, 1999 by Shree Bahadur Basnett father of the victim. In the FIR, Shree Bahadur Basnett stated that the appellant had committed 'indecent act' on his daughter Sashikala Basn...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(136)ELT1407Tri(Kol.)kata
1. Vide the impugned order, the silver weighing 11.425 kgs. valued at Rs. 77,690/- has been confiscated absolutely and penalty of Rs. 20,000/- has been imposed upon the appellant. The said silver was recovered from the possession of one Sri Sadashiv Bombaywala at Raxaul during search of his shop premises. Sri Sadashiv Bombaywala denied the ownership of the goods in question and deposed that the same belonged to the appellant, Shri Ram Lal Sah. During investigation proceeding, Shri Lal Sah accepted the ownership of the said silver and claimed that the same was melted by him out of the silver given by various persons and the same was given the shape of uniform slab. The said silver was also embossed with his symbol seal.2. On the above basis, the appellant was issued a show-cause notice which culminated into the orders passed by the original adjudicating authority. Appeal against the above order did not succeed before the Commissioner (Appeals). Hence the present appeal.3. Shri B.N. Cha...
Tag this Judgment!Court : Guwahati
1. I have heard Mr. D.K. Biswas, the learned counsel for the writ petitioner. Also heard Mr. B. Das, learned senior counsel for the State-respondent and Mr. K.N. Bhattacharjee, the learned senior counsel for the private respondents. 2. The dispute at hand relates to a question whether the writ petitioner Smti Sushama Chettri belongs to 'Lepcha' Community or not. Her admission to the Medical College against seats reserved for Scheduled Tribes Community was challenged in Writ Petition No.WP(C) 365 of 2000 filed by Smti Pallavi Debbarama. The aforesaid writ petition was disposed of by the judgment and order dated 11th August, 2000 taking note of the decision of the Supreme Court in para 10 of the judgment in Director of Tribal Welfare, Govt. of Andhra Pradesh, v. Laveti Giri and another reported in AIR 1995 SC 1506. The said Civil Rule was disposed of with the following direction:- '8. Accordingly, I dispose of the interim matter with a direction to the authority concerned to allow the ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (2001)(136)ELT1396Tri(Kol.)kata
1. These are two appeals - one by M/s Oceanic Shipping Agency Pvt. Ltd. and another by M/s TISCO against the order dated 20.1.98/6.3.98 passed by the Commissioner of Customs (Preventive), W.B., Calcutta.2. The brief facts of the case are that the officer of DIU (P) Unit of the Calcutta Customs House seized 292 pcs. of M.S. Billets of the size 100 mm x 100 mm x 4-9 mts. weighing 0.5247 MT per piece on 14.11.96 lying in the Shed. On enquiry, it was learnt that the vessel M.V.Svetlogorsk arrived at Calcutta Port on 14.9.96 and completed the discharge of it, cargo on 20.9.96. After delivery of full manifested quantity of 10070 pcs. of M.S. Billets by this vessel, 292 pcs. were left in the shed which were considered to be un-manifested and suspected to be cleared by the clearing agent/steamer agent and importers by way of manipulating the import documents. Accordingly, the said 292 pcs. of M.S. Billets were detained on 18.10.96.3. On further enquiry, Shri M.K. Mukherjee of M/s Oceanic Ship...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
1. The applicant has filed this application stating that mistakes have crept in the final order of the Tribunal. The mistakes are reported to be as under: 5". Para 6 of Final Order No.A/709/99-NB(DB) which is material, reads thus: "We have heard the rival submissions. We find that 3 points raised by the appellant were adequately replied to by the Ld. JDR. We find that there is a force in the submission of the Ld. JDR. Having regard to the evidence on records, we hold that confiscation of dry ginger is sustainable in law. However, looking to the facts and submissions of both sides, we convert the order of absolute confiscation into confiscation with the option to ream dry ginger on payment of fine of Rs.1 lakh. However, redemption fine shall be governed by the provisions of s 125 of the Customs Act. Penalty is reduced to Rs.1 lac. 6. It is thus apparent from your Lordships order that all the arguments in written submissions in support of the appeal have not been noted much less dealt w...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (2001)(127)ELT286TriDel
1. The matter was called, Shri Krishan Kumar, Advocate, appeared for the appellant Shri Gauri Shankar Singh, Raja Ki Mandi, Agra. For the respondent/Revenue, Shri K. Panchasaran, JDR, is present.2. According to the facts on record, four silver slabs weighing 20140 gms. were recovered from the possession of the appellant by the State Police on 7-10-1991 when the appellant was in the city of Basti and was standing before his hotel. The police had seized the silver on the suspicion that it was stolen property. The recovery was made by the police on 7-10-1991 and it was only on 17-12-1991 that the silver slabs were handed over to the Customs Department. The Customs Officers alleged that the goods were smuggled and had been brought into India from Nepal in violation of Notification No. 76/65 dated 19-6-1965 issued under Section 11 of the Customs Act, 1962. The appellant had pleaded that he was a petty goldsmith, had never gone to Nepal, the goods were not smuggled goods and that he had got...
Tag this Judgment!Court : Supreme Court of India
Reported in : 2000(7)SCALE545; 2001(2)LC1199(SC)
ORDERSantosh Hegde, J.1. Being aggrieved by the judgment of the Designated Election Tribunal (High Court of Judicature at Bombay) dated 23rd July, 1999 in Election Petition No. 2/98 the appellant above named has preferred this appeal. For the sake of convenience, the parties will be referred to as they were arrayed in the election petition before the High Court.2. The petitioner filed the aforesaid election petition before the High Court challenging the election of respondent No. 1 to the Maharashtra Legislative Council which was held on 18th of June, 1998 on the ground that the nomination paper of respondent No. 1 filed in the said election was invalid in law since the same was not subscribed by the proposers as required under Section 33(1) of the Representation of the People Act, 1951 (for short 'the Act') because the proposers did not consciously propose the nomination of respondent No. 1 and they had signed only a blank form. He also contended that in the event of respondent No. 1'...
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