Court : Kolkata
Decided on : Mar-12-1992
Reported in : [1993]204ITR83(Cal)
..... plea. the plea is that the sale agreement in the assessee's case falls within the description of 'revocable transfer' in section 63 of the act, because various clauses of the agreement for sale dated december 4, 1972, clearly show that the transferor has the right to ..... the western building corporation and had received possession of the said flats from the seller. the assessee had thereafter let out these two flats to security services and personnel (p.) ltd. and messrs. jypti ltd. and was actually deriving rental income therefrom and he was, therefore, assessable in ..... earlier years, the tribunal had upheld the contention of the assessee based on the decision of this court in the case of ganga properties : [1970]77itr637(cal) .3. the department filed an appeal against the aforesaid order of the appellate assistant commissioner to the income-tax appellate tribunal, calcutta ..... the vendor, after taking possession of the office flats regularly and every month in advance by the first week a sum of rs. 150 per flat towards taxes, outgoings and expenses mentioned in the second schedule to the said agreement and/or any other taxes or outgoings to ..... act, 1961, is not material. where the transfer is in the nature of a lease for perpetuity, section 63 does not operate. a transfer in the nature of lease for valuable consideration as is the case before us stands clear of section 63. we, therefore, answer the question in the affirmative and against the assessee.22. there will be no order as to costs .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-30-1992
Reported in : 1992(62)ELT528(Cal)
..... been accepted as correct unit price and the adjudicating authority should have assessed the price in terms of provisions of section 14 of the customs act, 1962 and rule 4 of the valuation rules. even assuming rule 4 of the said valuation rules has ..... and depositing with the collector of customs in cash 60 per cent of the tentative shortfall claimed by the respondents and after securing the balance 40 per cent of such tentative shortfall by way of a bank guarantee.(b) the bank guarantee must be ..... taken of demonstrated difference in commercial levels, quantity levels, adjustments in accordance with the provisions of rule 9 of these rules and cost incurred by the seller in sales in which and the buyer arc not related;(c) substitute values shall not be established under ..... to the decision of the supreme court in a.k.k. nambiar v. union of india and anr., reported in air 1970 sc 652. in our view, apart from the infirmities mentioned hereinbefore, no reliance can also be placed on the said affidavit ..... a certificate dated 29th march, 1990 given by m/s. lucas, u.k. inter alia, advising that the price list ps 150 are those which are based on suggested u.k. retail and that generally do not reflect on prices charged to export .customers ..... the conclusion of the adjudicating authority is vitiated being unreasonable and perverse. the position will be crystal clear from the following facts :39. firstly, the bill of entry for warehousing filed on behalf of m/s. lucas tvs ltd., madras was only for 3 .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-24-1992
Reported in : (1992)2GLR1422
..... decision of the supreme court in om oil and oil seeds exchange v. their workmen : (1966)iillj324sc to the effect that even under the industrial disputes act, by section 25g, rule of 'first come last go' is not immutable and may be departed from for valid reasons, cannot be of any much assistance to them, ..... country. the purpose of article 16(4) is to ensure that such people, because of their backwardness should not be unduly handicapped in the matter of securing employment in the various services of the state. this provision therefore contemplates reservation of appointments or post in favour of backward classes who are not adequately represented ..... point is treated unreserved, the reservation has to be carried forward to the subsequent three recruitment years. since this model roster came into existence en april 20,1970 and since so far as the post of chief cleric of the engineering workshop is concerned, it is being made applicable for the first time, the ..... about reverting some of the employees arises on account of administrative exigencies. the aforesaid decision, therefore, is of no avail to the petitioners in supporting their contention.39. on the other hand, we have got a decision of the allahabad high court in the case of s. mohd hashim v. state of u.p. ..... three petitions will stand disposed of accordingly subject to the a foresaid directions, clarifications and observations. there will be no order as to costs in each of them. interim reliefs granted therein will stand vacated. .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-30-1992
Reported in : (1992)102PLR445
..... the counsel for the respondent-university, when regard is had to the proviso to the relevant provision of the act, namely ; section 18, which, in the matter of the grant of approval for appointments of teachers, restricted the power of ..... . we order accordingly. the writ petition is disposed of in these terms. these will be no order as to costs.'39. anamolous consequences would inevitably follow if in the face of this order, the condition; that admissions to the m. ..... conditions of service pertaining to minimum qualifications of teachers, their salaries, allowances and other conditions of service which ensure security, contentment and decent living standards to teachers and which will consequently enable then to render better service to the ..... the university, on the recommendations of the committee constituted by it, persisted in insisting upon conditions, which were patently illegal and against the protection provided to religious minorities as enshrined under article 30(1) of the constitution of india ..... earlier judgment of the supreme court in state of kerala v. very rev. mother provincial etc, a. i. r. 1970 s. c. 2079 it was further observed. '...affiliation mainly pertains to academic and educational character of the institution. therefore, ..... approval need not be prior approval as the clause does not provide for any prior approval object and purpose underlying cl. (b) is to ensure that the teachers appointed in a minority school should possess requisite qualifications and they are .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Nov-02-1992
Reported in : (1993)IILLJ1165P& H; (1993)103PLR1
..... those who consistently earn good reports and who will in the ordinary course be permitted by competent authority to cross the efficiency bars. (b) fair-are those who secure at least 50 per cent good reports. they should not be permitted to cross the bar unless the head of department is satisfied, on a careful study of ..... contained in the aforesaid government orders have binding character.'21. the often quoted judicial precedent with regard to premature retirement is union of india v. j.n. sinha 1970-ii-llj-284, where with regard to it, it was said, 'various considerations may weight with the appropriate authority while exercising the power conferred under the rule. ..... preference to the petitioner who was their senior was challenged, it was held that when the efficiency bar is allowed to be crossed, the earlier defaults or acts of misconduct are condoned and he cannot thereafter be punished on the basis of his earlier record of service, but for promotion, his entire record has to ..... is nothing in the present conduct casting any doubt on the wisdom of the promotion, we see no justification for needless digging into the past.'(pp. 351-352)39. the principles that thus emerge are:-(i) as different consequences flow from crossing of the efficiency bar, rentention in service or premature retirement after the requisite qualifying ..... learned single judge and dismiss thewrit petition filed by the petitioner kulwantbirsingh. this appeal is thus accepted. there will,however, be no order as to costs.
Tag this Judgment!Court : Rajasthan
Decided on : Jul-23-1992
Reported in : 1992(2)WLC618; 1992(2)WLN185
..... single judge could not remedy this difficulty because that was not a typographical mistake and, therefore, he could not correct the judgment under section 152 c.p.c.36. it may be stated here that rajasthan civil services (revised pay scales) rules, 1987 lays down scales ..... 1991 as modified vide order dated 16.12.1991 be set aside and the impugned directions given in the judgment be quashed with costs of the appeal on respondent no. 1.5. in his writ petition, the petitioner-respondent no. 1 has contended that the ..... rajasthan civil services (revised pay scales ) rules, 1987, the next higher scale is scale no. 31 i.e. 4275-125-4500-150-5300- 200-5500 which has been granted to all officers, who were getting fixed pay of rs. 2800/. thus, we accordingly direct ..... the constitution. it can strike down an impugned rule on stated ground of invalidity and direct the authorities to reframe it and act accordingly but cannot itself reframe it and issue direction, order or writ on that basis without hearing the affected parties. in ..... us equals and that definitely violates article 14 of the constitution. it also violates the principle of equality as enshrined in article 39(d) of the constitution i.e. equal pay for equal work and higher pay for higher work. in this view of ..... scale which has been allowed to librarians of govt. secretariat w.e.f. 1.1.1970 should also be granted to the librarian of the high court with effect from 1.1.1970.29. in state of rajasthan v. mrs. kirti chhabra d.b. special appeal no .....
Tag this Judgment!Court : Delhi
Decided on : Sep-29-1992
Reported in : AIR1993Delhi118; ILR1993Delhi216
..... mr. chaudhary that since the petitioner could approach the visitor under section 7(a) of the delhi university act, or the vice chancellor under statute 11(g) or the academic ..... and answering sheet, bearing sr. no. 0385, had been leaked out from the secured confines of the university, and photocopies of that were freely available to anybody, who ..... s. k. sinha v. patna university, : air1965pat253 . a. k. kraipak v. union of india : [1970]1scr457 , ghazanfar rashid v. board h.s.&1, edn., u.p. : air1979all209 and guru nanak university v ..... . the petitioner has filed, as annexure 'e', a photocopy of this booklet contening 150 questions and, during arguments, the learned counsel for the university had fairly stated before us ..... a new religion . .be crucified, and rise again on the third day. (39) the writ petition is allowed. the admission test held on august 2, 1992 for ..... and we feel that even if the adjective 'strong' must necessarily crep in to act as our guard and guide, the evidence on the record, the totality of attending ..... do not know the basis requiring the use of such an adjective. the evidence act does not use it. evidence is evidence. the court may accept it or ..... respondents filed an affidavit of mr.. k. v. l, n. rao functioning as acting registrar of the delhi university. needless to say he denied the allegations of leakage of ..... circumstances that he was directed to first exhaust his remedies under section 9(4) of the patna university act. how does this judgment apply (33) in ghazanfar p. .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-22-1992
Reported in : [1994]79CompCas674(SC); 1992(2)SCALE846; (1993)1SCC493; [1992]Supp2SCR109
..... presumption of consideration in respect of the promissory note under section 118 of the negotiable instruments act, 1881. in these circumstances, we allow this appeal, ..... defendant no. 1 further secured a short term loan of rs. 2,000/- on 18.12.1970 on the security of the crops raised in ..... from the concerned parties. apart from the aforesaid documents, exhibit a.39 is the office copy of the letter sent by the agent ..... , set out in schedule 'a' to the plaint by way of security for repayment of the loan. they also executed another hypothecation bond in ..... medium term loan of rs. 10,000/- on 11.9.1970 for the purpose of installing a pump set and an engine ..... the loans amounting to rs. 71,000/- advanced from 17.12.1970 to 4.5.1971. none of the 37 borrowers were granted ..... . 71,000/- to 37 persons were advanced from 17.12.1970 to 4.5.1971 and as such there was no consideration ..... the question of novation of contract as contemplated under section 62 of the indian contract act. the defendants had executed the pronote and also ..... recites that it was executed for 'value received'. section 118 of the negotiable instruments act, 1881 provides for a statutory presumption of consideration of ..... novation of contract as contained under section 62 of the indian contract act. the high court observed that section 62 contemplates a new contract superseding ..... his lands. the second defendant who was wife of the first defendant had obtained a short term loan of rs. 2,000/- on 26.3.1970 .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-11-1992
Reported in : AIR1993Kant148; ILR1993KAR1182; 1993(1)KarLJ138
..... be accepted. obviously, the plaintiff realised that with the crossing of middle-age, time has come for him to prepare for his old age. the need for security in life has pursuaded him to look at the green pastures developed by his brothers, who spent their entire life in hard toil and industry, while, the plaintiff ..... -and-a-half lakhs. according to the first defendant, the 13th defendant has been carrying on the businesss independently in haramaghatta village in shimoga district since about 1970-71. the first defendant stated that the plaintiff was never employed, though he was clever, intelligent and educated and that he was projecting himself as a man ..... asserting his exclusive ownership of the properties. at p. 872, the privy council observed:'those who dealt with him in his business transactions treated him as acting and entitled to act for himself alone, his debts being his own separate debts and not the joint debts of himself and others. in the course of years, from ..... of any family assets to carry on any trade in this name, after he left the ancestral house at thummanakatte. this, mainly depends upon the oral evidence.39. the evidence discloses that 1st defendant has been struggling hard to stabilise in any particular place and he was moving from place to place to eke out his ..... . in the result, appeal is substantially allowed; suit is dismissed except regarding the house at thumminakatte.62. however, parties shall bear (heir own respective costs throughout.63. appeal partly allowed. .....
Tag this Judgment!Court : Rajasthan
Decided on : Aug-27-1992
Reported in : 1992(3)WLC205; 1992WLN(UC)360
..... to a class in need of protection cannot be given effect to if it stands in derogation of the mandatory provisions of the statute. section 3 of the punjab aided schools (security of service) act, 1969 made it obligatory to hold a disciplinary enquiry before an employee of an aided school could be either dismissed, removed or reduced ..... therefore, not amenable to writ jurisdiction of the high court. it is important to note that there was a specific law titled, 'the punjab aided schools (security of service) act, 1969,' applicable to the school. the appointment of the appellant in that case was confirmed by the completent authority of the chandigarh administration. coupled with this, ..... employment was one, in the reality of the nature of dismissal as punishment....31. in executive committee of u.p. state warehousing corporation v. chandra kiran tyagi : (1970)illj32sc , it was held:.the position in law is, that no declaration to enforce a contract of personal service will be normally granted. but, there are certain ..... held to be 'other authorities' under article 12 of the constitution, and therefore, principle of natural justice applied to the case of termination of services of the employee.39. reliance was also placed on the decision in francis john v. director of education and ors. : air1990sc423 . in that case, the appellant was appointed as a ..... consequently, the writ petition fails and is hereby dismissed.55. in the circumstances of the case, i leave the parties to bear their own costs. .....
Tag this Judgment!