Court : Delhi
Reported in : 1985CriLJ154; 1984(7)DRJ12; 1984RLR375
..... of the accused, it may also dispense with his examination under clause (b).' 9. we may recall that s. 313 cr.p.c. of 1973 corresponds to s. 342 of act v of 1898. excepting in form, both these sections are almost similar. however, in s. 313 after sub-section (1)(a) and (b) a proviso has been added which was ..... on record the attested copy of judgment of mr. r. c. chopra, metropolitan magistrate in case state v. amerjit singh under s. 29(2) read with section 14. delhi development act, 1957, passed on 20-12-78. 4. mrs. usha kumar learned counsel for the appellant has also raised an important question of law before us. she has submitted that in ..... respondent amarjit singh, s/o inder singh kohli r/o. a-3 kailash colony, new delhi was prosecuted under s. 29 sub-section (2) read with s. 14, delhi development act, 1957 before shri m. l. sahni, metropolitan magistrate who by his order dt. 30-1-82 acquitted him. 2. the facts which led to his prosecution are that the respondent .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(18)ELT609Tri(Kol.)kata
..... the lower authorities are not tenable.accordingly, i hold that destruction is not covered under rule 173-l and there is no corresponding provisions under the central excises and salt act, 1944 and the central excise rules, 1944. in view of the foregoing discussions, the appeal filed by the revenue is accepted.accordingly, the order passed by the collector ( ..... said appeal i had held that the destruction of goods is not covered under rule 173-l and there is no other corresponding provisions under the central excises and salt act, 1944 and the central excise rules, 1944. the hon'ble calcutta high court had held in the case of jnchek tyres ltd. v. asstt. collector and ors. ..... ) in respect of opened packages containing goods with concessional rates of duty or partial exemption for the small or cottage sector, as set forth in the first schedule to the act, or by a notification issued under rule 8; (ii) if the amount of refund payable on the goods is less than rupees fifty ; (iii) on goods which .....
Tag this Judgment!Court : Allahabad
Reported in : (1987)60CTR(All)84; [1986]159ITR785(All); [1986]26TAXMAN454(All)
..... bhatt : [1965]55itr415(sc) , where it was held that whether assessment proceedings initiated against a person are barred by limitation under section 34(3) of the indian income-tax act, 1922, can and ought to be raised by him before the income-tax officer and that is not a point which can be legitimately agitated in writ proceedings. reliance was ..... the writ petition, it was held (p. 207):'mr. sastri next pointed out that at the stage when the income-tax officer issued the notices, he was not acting judicially or quasi-judicially and so a writ of certiorari or prohibition cannot issue. it is well-settled however that though a writ of prohibition or certiorari will not ..... particular statute. but, where the action of an officer is barred on admitted facts or on the face of it, then as the jurisdiction of the officer to act depends on initiation of the proceeding within the time, in such a case resort to art. 226 for obtaining relief is not inappropriate provided the other conditions for seeking .....
Tag this Judgment!Court : Delhi
Reported in : 1987(29)ELT753(Del); ILR1985Delhi164
..... court has, thereforee,territorial jurisdiction to hear the writ petition.(156) alternate remedy :writ jurisdiction in certiorari is a constitutional jurisdiction.amendments to customs act by finance act no. 2 of 1980would not oust the jurisdiction. i have already held that the collector's order was without jurisdiction, was perverse and contraryto ..... that there is an equally efficacious remedy by way of an appeal to the appellate tribunal established under section 129 of the customs act. that act was amended by finance act 2 of 1980 whereby a separate procedure of appeals and reference has been created. the appellate tribunal was established on 11-10-1982 ..... penalty requires deliberate action and knowledge (see charan das malhotra v. assistant collector ofcustoms, : air1968cal28 ). section relating to seizure,under section 112 of the act is independent of section 125 (seer. s. kalyanaraman v. the collector of customs 1978 tax law review 1735x36). as proceedings under section 111 are taken .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (1985)13ITD219(Mum.)
..... .) where the tribunal held that the conversion of flat yarn into twisted yarn would amount to manufacture of a new article within the meaning of section 32 a of the act, in support of the contention that the assessee's business activity of converting the milk purchased from various sources into the brand product 'doodh amrut' amounted to manufacture or production ..... 1. this is an appeal filed by the assessee against the order of the commissioner, bombay, under section 263 of the income-tax act, 1961 ('the act').2. the assessee is a registered firm and the appeal relates to the assessment year 1978-79. we were given to understand at the time of hearing of the appeal .....
Tag this Judgment!Court : Rajasthan
Reported in : 1985(2)WLN360
..... their conditions of service on the ground of similarity between the two types of benefits.10. their lordships have considered that the benefits which are available under the esi act should be given a wider interpretation for the benefit of the workers, and the definition which is beneficial for the downtrodden sector of the society should be ..... in dispute was whether the canteen and cycle stand is covered under section 2(9) of the esi act or not the second point in dispute was whether the labourers engaged for the construction work of the building or other ancillary parts are covered by the provisions ..... decision of the employees state insurance court, ajmer dated 7th april, 1983, in esi case no. 6 of 1978, under section 75 of the employees state insurance act.2. the petition so preferred before the esi court is against the demand which was raised against the appellant by the regional director, esi, jaipur. the first point .....
Tag this Judgment!Court : Karnataka
Reported in : (1985)48CTR(Kar)88; ILR1985KAR1543; [1985]155ITR81(KAR); [1985]155ITR81(Karn)
..... . 4. brief particulars of expenditure on entertainment, adevertisement, guest house, etc., and the amount, if any, disallowable under section 37 of the income-tax act, 1961. 5. particulars of expenses in respect of which payments have been made to directors, partners or persons substantially interested in the concern and their relatives ..... by the institute of chartered accountants of india (institute) established and functioning from july 1, 1949, under the chartered accountants act of 1949 (central act no. 38 of 1949) ('ca act'). as the said exclusive right or privilege conferred on cas has affected their interests, the petitioners have challenged the said provisions ..... these advocates prepare the returns of their clients-tax payers-file them and then represent them before the original, appellate and revisional authorities under the act. some of the advocates, though they do not possess qualifications of degree or diploma in commerce, have gained necessary experience in the preparation and .....
Tag this Judgment!Court : Rajasthan
Reported in : 1986(1)WLN289
..... the form of brick walls on both the sides of the verandha tantamounts to a construction which materially alters the premises as required by section 13(1)(c) of the act.23. the next question which is still much more important is whether in the absence of a specific pleading of material alteration a decree granted by the two courts below ..... into two shops instead of one shop is an alteration which materially alters the premises as contemplated by sub-clause (c) of sub-section (1) of section 13 of the act.18. mr. tikku relied upon raghu nath singh's case (supra), reference and discussion above which has already been given in my judgment in badri narain tak's case (supra ..... in execution of a decree or other-wise evicting the tenant so long as he is ready and, willing to pay rent therefor to the full extent allowable by this act, unless it is satisfied:(b) that the tenant has wilfully caused or permitted to be caused substantial damage to the premises; or7. contrary to it both the lower courts .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1986Cal150,89CWN904
..... relationship amount to mental cruelty and it will be a valid ground for passing a decree of divorce under the provisions of section 13(ia) of the hindu marriage act. we have already held hereinbefore on a consideration of the evidence on record that the respondent wife, since after her marriage with the appellant, became suspicious about ..... environments, standard of culture and status in life of the parties must be taken together to form a composite picture from which alone it can be ascertained whether the acts of one spouse on another should, judged in relation to all the surrounding circumstances, be found to amount to cruelty.' 6. it has also been observed there that ..... 1977 last with an intention to break the matrimonial tie permanently. hence this application has been filed for a decree for divorce under section 13 of the hindu marriage act. 3. a written statement has been filed by the respondent wife stating, inter alia, that it was false to say that she was very whimsical and tried to .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (1985)14ITD208(Ahd.)
..... -tax returns for the year under appeal, the assessees claimed that on the aforesaid transaction, no capital gains was chargeable under section 45 of the income-tax act, 1961 ('the act') in the following terms : 2. i was having remainderman's interest in tulsidas hargovindas trust which i have sold to nishant trust on 29-12-1979 ..... time may have to be worked on a proper basis by cost accountants. (p. 434) it was further observed that unlike british and american taxation laws, indian act did not have in its contemplation that self-created assets like copyright, patents and goodwill should be subjected to capital gains arising on their transfer.this judgment was followed ..... element could be identified or envisaged. he further submitted that even assuming that the assessees had acquired the remainderman's interest under section 49(1)(iii)(d) of the act, since there was no 'last previous owner' of such an interest as contemplated in the explanation to sub-section (1) of section 49, its cost of .....
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