Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Feb-06-2008
Reported in : (2008)(128)ECC199
1. The factory of the respondents herein who are engaged in the manufacture of HDPE pipes and fittings falling under Chapter 39 of the first schedule to the Central Excise Tariff Act, 1985, was visited by preventive officers of central excise on 8.9.1998 and on verification of the stock of finished goods, shortage of stock compared to the balance recorded in the RG1 register was detected. The finished goods, i.e. HDPE pipes of various qualities involving duty of Rs. 3,75,791/-, were found short. The assessee paid central excise duty on such shortage. Further scrutiny of records revealed that the assessees cleared their goods, viz. HDPE pipes sprinkle irrigation, to various depots all over India, from where they finally sold to customers/dealers. Price declaration of the finished goods was filed by the assessees and it was noticed that the assessees had charged a higher price for sprinkler coupler than declared in annexure-II. It was also found that they were charging their customer fo...
Tag this Judgment!Court : Central Administrative Tribunal CAT Delhi
Decided on : Apr-02-2008
1. The present case provides a classic example how lightly and by complete lack of application of mind, some times, the authorities entrusted with handling/dealing with enquiries against employees act, who may be visited with such punishments that may totally ruin their career.2. Bharat Singh, the applicant herein, faced a regular departmental enquiry on the following charge, which came to be framed by the enquiry officer after recording statements of HC Sunil Kumar (PW-1), Const.Dalip (PW-2), HC Ramanand (PW-3), SI Yad Ram (PW-4), Inspr. Ombir Singh (PW-5), Inspr. Jagdish Pandey (PW-6), and Ramesh Kumar Chauhan (PW-7): I, H.V.S. Rathi, E.O. ACP/DE Cell, Delhi charge you SI Bharat Singh No. D-633 (PIS No. 16970165) that while you were posted at CAW Cell, South Delhi, the investigation of case FIR No. 393/03 under Section 498-A/406/420 IPC P.S. H.N.Din, New Delhi was entrusted to you. During investigation of the said case, L.O.C. of accused Darshan Kumar Sharma was got opened at Immigr...
Tag this Judgment!Court : SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT
Decided on : Mar-04-2008
1. Dhanlaxmi Lease Finance Ltd. (hereinafter referred to as "Dhanlaxmi" or "the company") is an Ahmedabad based finance company which was incorporated as a public limited company on February 24, 1995 with the Registrar of Companies, Gujarat. The business activities of Dhanlaxmi comprises of financing, hire purchase and leasing. It came out with a public issue of Rs 31 lakh equity shares of Rs 10/- each for cash at par aggregating to Rs 310 lakhs. The issue opened on November 21, 1995 and closed on November 24, 1995. The issue was oversubscribed to the extent of 2.5 times as per the 3 day report filed with Securities and Exchange Board of India (hereinafter referred to as "SEBI") by the Lead Manager, Monarch Projects and Finmarkets Ltd. (hereinafter referred to as "Monarch").2. SEBI received a complaint from the Tax Payers Protection Council, Ahmedabad on December 21, 1995 alleging that multiple/fictitious applications had been made in the public issue of Dhanlaxmi and the same had bee...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Feb-29-2008
Reported in : (2008)117TTJ(Mum.)353
1. This appeal is filed by the assessee and directed against the order of CIT(A)-XVII, Mumbai dt. 8th Dec., 2004 for asst. yr. 2001-02.2. We have heard both the sides and have also perused the materials placed on record and applicable legal position.3. In this appeal, the assessee is aggrieved by the decision of learned CIT(A) in confirming the gifts of Rs. 1,22,70,795 received by the assessee on his 80th birthday as his income from business and profession.4. Ground No. 2 is argumentative in nature in support of ground No. 1, hence, no specific decision thereon would be given as the same would be dealt with ground No. 1.5. The facts, in brief, are that the assessee is an individual who filed return of income showing income from other sources. As borne out from the assessment order, it is noted that assessee is a well known social reformer and philosopher and lacs of followers are spread all over the world. The AO from the note enclosed with the computation of income chart (found) that...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Decided on : Jun-06-2008
Reported in : (2008)113ITD655(Delhi)
1. These appeals of the assessee were decided by the Tribunal vide consolidated order dt. 9th March, 2007 reported as Smt. Krishna Verma v. Asstt. CIT (2007) 109 TTJ (Del) (SB) 193Ed. Thereafter, the assessee filed miscellaneous applications bearing Nos. 327 and 264/Del/2007. The said miscellaneous applications were disposed of by the Tribunal vide consolidated order dt. 24th Aug., 2007.2. In the miscellaneous applications filed, the grievance of the assessee was that the Tribunal had decided only one ground of appeal which related to the defect in the notice issued under Section 158BC by giving less than 15 days notice to the assessee to file block return and this Tribunal did not adjudicate upon the other grounds of appeal raised in the above appeals filed by the assessee. Since the Special Bench constituted to decide whole of the appeal and certain other legal grounds involving jurisdictional aspect, which were raised but have not been adjudicated upon, there was a mistake in the o...
Tag this Judgment!Court : US Supreme Court
Decided on : Jun-26-2008
District of Columbia v. Heller - 07-290 (2008) SYLLABUS OCTOBER TERM, 2007 DISTRICT OF COLUMBIA V. HELLER SUPREME COURT OF THE UNITED STATES DISTRICT OF COLUMBIA etal. v . HELLER certiorari to the united states court of appeals for the district of columbia circuit No. 07290.Argued March 18, 2008Decided June 26, 2008 District of Columbia law bans handgun possession by making it a crime to carry an unregistered firearm and prohibiting the registration of handguns; provides separately that no person may carry an unlicensed handgun, but authorizes the police chief to issue 1-year licenses; and requires residents to keep lawfully owned firearms unloaded and dissembled or bound by a trigger lock or similar device. Respondent Heller, a D.C. special policeman, applied to register a handgun he wished to keep at home, but the District refused. He filed this suit seeking, on Second Amendment grounds, to enjoin the city from enforcing the bar on handgun registration, the licensing requi...
Tag this Judgment!Court : US Supreme Court
Decided on : Apr-28-2008
Crawford v. Marion County Election Bd. - 07-21 (2008) SYLLABUS OCTOBER TERM, 2007 CRAWFORD V. MARION COUNTY ELECTION BD. SUPREME COURT OF THE UNITED STATES CRAWFORD etal. v . MARION COUNTY ELECTION BOARD etal. certiorari to the united states court of appeals for the seventh circuit No. 0721.Argued January 9, 2008Decided April 28, 2008* After Indiana enacted an election law (SEA 483) requiring citizens voting in person to present government-issued photo identification, petitioners filed separate suits challenging the laws constitutionality. Following discovery, the District Court granted respondents summary judgment, finding the evidence in the record insufficient to support a facial attack on the statutes validity. In affirming, the Seventh Circuit declined to judge the law by the strict standard set for poll taxes in Harper v. Virginia Bd. of Elections , 383 U. S. 663 , finding the burden on voters offset by the benefit of reducing the risk of fraud. Held: The judgm...
Tag this Judgment!Court : Guwahati
Decided on : Jul-22-2008
T. Vaiphei, J.1. The constitutional validity of the provisions of Khasi Hills Autonomous District Council (Prevention of Defection) Act, 2003 ('the Act' for short) and the rules made thereunder, namely, Khasi Hills Autonomous District Council (Prevention of Defection) Rules, 2005. ('the Rules') whereunder the writ petitioner has been disqualified as Member of the Khasi Hills Autonomous District Council ('the District Council' for short), is called into question in this writ petition.2. The material facts of the case are not in dispute. The petitioner was elected as Member of the District Council form No. 13, Laitkroh District Council Constituency in the election held in the year 2004 for a term of five years. After holding the office of the Executive Member, Law and Elaka Administration Department in the District Council for sometime, he was ultimately appointed as the Chief Executive Member till he was removed on 5.2.2008 by a No-Confidence Motion moved against him. After his removal...
Tag this Judgment!Court : Guwahati
Decided on : May-26-2008
U.B. Saha, J.1. This revision petition under Article 227 of the Constitution has been filed calling in question the legality, correctness and validity of the order dated 25th September, 2007 passed by the Sole Arbitrator in an arbitration proceeding between the parties.2. Heard Mr. S. N. Mitra, learned Counsel who appeared along with Mr. D. Jain, learned Counsel and Mr. R. Dutta, learned Counsel for the petitioner. Also heard Mr. G S. Das, learned Counsel for the respondent Tripura Jute Mills.3. The brief facts leading to the filing of this writ petition are briefly stated as under:On 7th July, 1994, the petitioner had entered into an Agreement with the respondent, Tripura Jute Mills Ltd. a Government Co. (hereinafter referred to as respondent-Jute Mill) which unless extended was to be expired on 31.7.1999. However, either party to the Agreement is/was at liberty to determine the agreement by giving three months notice. Clause No. 49 of the said agreement is reproduced hereunder:49. A...
Tag this Judgment!Court : Guwahati
Decided on : Apr-04-2008
P.K. Musahary, J.1. By a judgment dated 31.03.2006 passed in Sessions Trial No. S.T. 52(W.T./A) of 2005 by the learned Addl. Sessions Judge, West Tripura, Agartala, Court No. 2, the accused appellant was convicted under Section 376(1) IPC and sentenced to suffer R.I. for seven years and to pay a fine of Rs. 2.000/- in default to suffer RI for another six months. Being aggrieved by and dissatisfied with the same, the accused appellant has preferred this appeal.2. The prosecution case as unfolded during the trial, in short is that on 04.10.2004 the prosecutrix was admitted to GB Hospital, Agartala for treatment of her jaundice. When she was undergoing treatment, the accused Shri Ratan Acharjee visited the said hospital as arranged by the father of the prosecutrix for her treatment with charms and incantation. He treated the prosecutrix in this way for three consecutive days and there after asked her to attend his house for continuation of the treatment as per his method. The prosecutrix...
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