Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
Decided on : Jan-10-2014
H.K. Thakur, J. 1. This appeal has been filed by the appellant against OIA No. 60/2009(STC)/LMR/Commr(A)/Ahd dt 27.2.2009/5.3.2009. Facts of the case are that appellant is engaged in providing services of Security Agency and holds a Service Tax Registration. During a scrutiny of the records maintained by the appellant for the period 2002-03 to 2004-05, it was found that there was a difference in the amounts reflected in the profit and loss account of the appellant and the ST-3 returns filed with the revenue. Show cause notice for the period 2002 to March 2005 was issued to the appellant on 26/9/2007 which was decided by Jt Commissioner, S.T., Ahmedabad under OIO No. STC/87/Joint Commr/08 dt 20/2/08 confirming demand of Rs 14,87,288/- alongwith interest. Penalties were also imposed under Sec. 76 and 78 of the Customs Act 1994. An appeal against the said OIO dt 20/2/2008 was filed before the First Appellate Authority which was rejected by Commissioner (A) under OIA dt 27.2.2009/5.3.09 ag...
Tag this Judgment!Court : Central Administrative Tribunal CAT Mumbai
Decided on : Jan-03-2014
1. This is joint petition filed by the Employees' Union and one of its members/ employees challenging the Office Memorandum dtd. 26.06.2009 issued by Government of India, Ministry of Defence by which the House Rent Allowance/Transport Allowance/Small Family Allowance was excluded for the purpose of computing Overtime Allowance admissible to the employees under the provisions of the Factories Act, 1948. 2. The only grievance put forth on behalf of the employees is exclusion of the HRA/Transport Allowance/Small Family Allowance for the purpose of computing Overtime Allowance, which the employees were getting previously by virtue of the provisions of sub-Section 1 and 2 of Section 59 of the Factories Act, 1948, which specifically provides that where a worker who works for more than nine hours in any day or for more than 48 hours in a week, he shall in respect of overtime work be entitled to wages at the rate of twice his ordinary rate of wages. Sub-section (2) explains the term ordinary r...
Tag this Judgment!Court : Guwahati
Decided on : Mar-12-2014
A.M. Sapre, CJ. This is an intra-court appeal filed by the respondent No.1 of WP(C) No.1952/2009 under Rule 2(3) of Chapter V-A of the Gauhati High Court Rules against the order dated 31.08.2012 passed by the Single Judge in abovementioned writ petition. By the impugned order, the learned Single Judge allowed the writ petition filed by the respondent No.1 herein and issued a writ of certiorari and mandamus against the appellant (respondent No.1 of writ petition) which reads as under: No other issue survives for consideration. For the aforementioned reasons, this writ petition is allowed. The impugned letters dated 9-2-2009 (Annexure-IX) and 20-2-2009 (Annexure-XIII) issued by the respondents No.2 are hereby quashed. Consequently, the respondents No.1 and 2 are directed to entertain the claim of the petitioner in respect of the Insurance Policy No.321100/48/2009/836 and settle the same in accordance with law. No costs. So the short question, which arises for consideration in this intra ...
Tag this Judgment!Court : Singapore Supreme Court
Decided on : Feb-04-2014
Andrew Ang J (delivering the judgment of the court): 1. This is an appeal under s 81(5) of the Income Tax Act (Cap 134, 2008 Rev Ed) ("the IT A") against the decision of the High Court judge ("the Judge") dismissing the appeal of the appellant Comptroller ("the Appellant") against the decision of the Income Tax Board of Review ("the Board") in Income Tax Appeal Nos 3 and 4 of 2010. The Board had allowed the appeal of the respondent insurance company ("the Respondent") against revised assessments raised on it by the Appellant seeking to tax the gains made by the Respondent on the disposal of certain shares ("the Shares") that had been held by the Respondent in its related companies [C], [D] and [E]. 2. The significance of this case lies to some degree in the fact that it is the first local case dealing with the income tax treatment of investment gains accruing to insurance companies. At its core it revolves around the single issue of whether the gains arising from the Respondent's dispo...
Tag this Judgment!Court : Mumbai
Decided on : Jun-11-2014
Oral Judgment: 1 The exercise of power by the Commissioner for Workmen's Compensation under section 10-A of the Employees' Compensation Act, 1923 is questioned by the Petitioner by this petition. 2 The Petitioner is a Company engaged in the business of construction. Sometime around the year 2012, Petitioner constructed premises of one Bhartiya Sanskriti Darshan Trust at Kesnand, district Pune. The Petitioner had engaged services of M/s Avinash Construction Company and M/s RMC Readymix (India). On 18 December 2012, an unfortunate incident took place at the construction site. The Centring on the 4th floor collapsed and thirteen persons died. One of them was Shri Prakash Apparao Shelke. 3 The Commissioner for Workmen's Compensation exercising powers under section 10-A of the Act issued a notice to the Petitioner. The notice called upon the Petitioner to give particulars of the incident and to make necessary deposit under Section 10-A(2) of the Act, within 30 days. The Petitioner appeared ...
Tag this Judgment!Court : Madhya Pradesh
Decided on : Apr-10-2014
B.D. Rathi, J. 1. This is an appeal preferred under Section 374 (2) of the Code of Criminal Procedure 1973 by the appellant/accused Kapuri Bai against a Judgment of conviction and sentence dated 7th September, 1999 delivered by Fourth Additional Sessions Judge, Gwalior in S.T.No.219/95. 2. By the aforesaid impugned judgment, co-accused Hotam Singh stands acquitted of the offence under Section 304-B or in alternative under Section 302 of I.P.C. So also present accused/appellant was also acquitted of the offence under Section 304-B of I.P.C., but was held guilty of committing offence punishable under Section 302 of I.P.C. and sentenced to suffer imprisonment of life with a fine of Rs.5,000/- in default of which she was directed to suffer additional imprisonment of one year. 3. As per prosecution case, the incident occurred on 28/3/94 when Sunita Bai (since deceased) was brought to the hospital for treatment in a burnt condition. A Dehati Nalish (Ex.P/14) was lodged by her on the same day...
Tag this Judgment!Court : Karnataka
Decided on : Oct-27-2014
1 W.P.NO.44696/2014 R IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE27H DAY OF OCTOBER, 2014 PRESENT THE HON'BLE MR. JUSTICE K.L.MANJUNATH AND THE HON'BLE MR. JUSTICE A.V.CHANDRASHEKARA WRIT PETITION NO.44696 OF2014(S-CAT) BETWEEN UNION OF INDIA MINISTRY OF PERSONAL, PUBLIC GRIEVANCES & PENSIONS NORTH BLOCK NEW DELHI-110001 REPRESENTED BY ITS SECRETARY ... PETITIONER (BY SRI ARUN M I, ADV.) AND1SHRI YASWANTH G V S/O R VINAY KUMAR AGED ABOUT29YEARS C/O CHENDRASHEKAR NO.54/4, GURUVAPPA STREET FIRST FLOOR, SKV GAYATHRI FLAT AYANAVARAM, CHENNAI-600023 2.THE MINISTRY OF SOCIAL JUSTICE & EMPOWERMENT DEPARTMENT OF DISABILITY AFFAIRS GOVERNMENT OF INDIA SHASTRI BHAWAN2W.P.NO.44696/2014 NEW DELHI-110001 REPRESENTED BY ITS SECRETARY3THE DIRECTOR GENERAL OF HEALTH SERVICES NIRMAN BHAVAN, NEW DELHI-110011 REPRESENTED BY ITS DIRECTOR GENERAL4CHIEF COMMISSIONER FOR PERSONS WITH DISABILITIES SAROJINI HOUSE, 6 BHAGAWAN DASS ROAD NEW DELHI-110001 REPRESENTED BY ITS CHIEF COMMISSIONER5THE UN...
Tag this Judgment!Court : Karnataka
Decided on : Aug-22-2014
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE22D DAY OF AUGUST, 2014 BEFORE THE HONBLE Dr. JUSTICE JAWAD RAHIM CRL.P No.5865 OF2013BETWEEN SRI. LABHURAM S/O. SRI. GORDHAN RAM AGED ABOUT36YEARS R/AT. NO.5, POLICE QUARTERS BEHIND JEEVANBHEEMA NAGAR POLICE STATION BANGALORE PRESENTLY WORKING AS DY COMMISSIONER OF POLICE (CRIME) BANGALORE (BY SRI. PRASANNA, ADV., FOR V. RAMESH BABU, ADV.,) ..PETITIONER AND1 SRI. PRAKASH HEGDE S/O. RATHNARAJ HEGDE AGED ABOUT47YEARS R/A. SULIYA GRAMA SULIYA TALUK DAKSHINA KANNADA DISTRICT KARNATAKA.2. THE STATE OF KARNATAKA REP. BY ITS PUBLIC PROSECTUR ..RESPONDENTS2(BY SRI. P.P. HEGDE, FOR R1, SRI. NASRULLAH KHAN, HCGP FOR R2) THIS CRL.P FILED U/S. 482 CR.P.C. BY THE ADVOCATE FOR THE PETITIONERS PRAYING THAT THIS HONBLE COURT MAY BE PLEASED TO SET ASIDE THE ORDER DATED057.2012 PASSED BY THE JMFC SULIYA IN PCR No.94/2012 PRODUCED AT ANNEXURE-A TAKING CONGNIZANCE OF THE COMPLAINT FILED BY REPONDENT NO.1 DATED057.2012 PRODUCED AT ANNEXURE-E AND...
Tag this Judgment!Court : Karnataka
Decided on : Aug-05-2014
1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE5H DAY OF AUGUST2014PRESENT THE HON'BLE MR.D.H.WAGHELA, CHIEF JUSTICE R AND THE HON'BLE MR.JUSTICE ASHOK B. HINCHIGERI WRIT PETITION NO.33756/2011 (GM-RES-PIL) BETWEEN MR. K. SUBRAMANYAM SASTRY, S/O SHRI K. PATINJALI SASTRY, AGED ABOUT33YEARS, R/AT NO.45/1/146, K.P.ROAD, ONGALE-523001, PRAKASAM DISTRICT-AP, CAMP AT: BANGALORE. ... PETITIONER (BY SRI K S PERIYA SWAMY, ADV., FOR M/S.SOCIO LEGAL CLINIC, ADVS.,) AND1 THE UNION OF INDIA, THROUGH ITS SECRETARY, MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSION, NORTH BLOCK NEW DELHI-110001.2. THE CENTRAL BUREAU OF INVESTIGATION, ANTI CORRUPTION BRANCH, NO.36, BELLARY ROAD, GANGANAGAR BANGALORE-560032. REP BY ITS DEPUTY INSPECTOR GENERAL OF POLICE & HEAD OF BRANCH CBI-ACB SAMPANGI RAM NAGAR, BANGALORE 560 027 REP BY ITS: PAID CHAIRMAN & MANAGING DIRECTOR VRS. NATARAJAN. [PAID: CHAIRMAN & MANAGING DIRECTOR]. M/S. BEML LIMITED, SAMPANGI RAM NAGAR, BANGALORE 560 027. 2 [PAID: DIREC...
Tag this Judgment!Court : Canada Supreme Court
Decided on : Apr-23-2014
Cromwell J. ” I. Introduction [1] The appellant, Ral Valle, fishes for crab in an area of the St. Lawrence River know as Zone 17, near Baie-Comeau, Quebec. He had been fishing for about 50 years, starting when he was just 15. In 2005 and 2006, he operated the fishing boat Realice which he owns through his company, Peracomo Inc. [2] While in his boat, he took an electric saw and cut a fibre-optic submarine cable that he raised to the surface after it had become entangled with his fishing gear. Mr. Valle knew he was cutting a cable and had adverted to the risk that it could be in use. However, he formed the belief that it was not. His belief was based on a handwritten note on some sort of map that he had seen for a few seconds the year before on a museum wall. This belief was wrong. The cable was live. The result was almost $1 million in damage. As the trial judge put it, Mr. Valle is a good man who did a very stupid thing. [3] Mr. Valle, his company and the vessel were sued succes...
Tag this Judgment!