Court : Supreme Court of India
Reported in : 2008(15)SCALE571; 2009[13]STR113; 2008(1)LC86(SC); (2009)11VatReporter10; (2009)19VST142(SC); 2009AIRSCW1136
..... filed before the assessing authority and, thus, admittedly the appellant could not discharge the burden of proof cast upon her in terms of section 12 of the act.12. the act indisputably is a taxing statute. the jurisdiction of an assessing authority, therefore, is confined to assess tax on taxable turnover. its primary duty is to ascertain ..... of the appellant that by production of such documents the burden of proof, if any, has been discharged by her.furthermore for attracting section 12 of the act the foundational facts must be established.22. the high court furthermore committed a serious error in so far as it failed to draw a distinction between the assessment ..... 5 % to 2 = %.6. aggrieved by and dissatisfied therewith both the parties preferred appeals before the sales tax appellate tribunal in terms of section 12 of the act.7. by an order dated 20th february, 2003, the tribunal held as under:we are afraid that the first appellate authority has not correctly understood the legal position .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009(3)SCALE332; (2009)12SCC270; .2009AIRSCW6620
..... and conciliation centre delhi high court for exploring the possibilities of settlement between the parties.3. the parties agreed that ms. kamlesh mahajan and mr. inderbir singh alag, advocates would act as their conciliators/mediators in the matter of mediation and conciliation proceedings.4. the parties pursuant to discussions, deliberations and negotiations held with the assistance and help of the mediators ..... be further handed over to the respondent.3. we record our appreciation for the commendable efforts made by learned mediators of the delhi high court mediation and conciliation centre who acted as amicus curiae.4. transfers petitions are accordingly disposed of.
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009AIRSCW3251; AIR2009SC3232; JT2009(4)SC522; 2009(3)SCALE604; (2009)5SCC528; 2009AIRSCW3251; 2009(2)LHSC961
..... decision in the testamentary proceeding. pendency of two proceedings whether civil or criminal, however, by itself would not attract the provisions of section 41 of the evidence act. a judgment has to be pronounced. the genuineness of the will must be gone into. law envisages not only genuineness of the will but also explanation to ..... v. bhupen champak lal dalal and anr. : [2001]2scr178 and surinder kumar and ors. v. gian chand and ors. : [1958]1scr548 .section 41 of the indian evidence act reads as under:41 - relevancy of certain judgments in probate, etc., jurisdiction. -- a final judgment, order or decree of a competent court, in the exercise of probate, matrimonial ..... depends upon the fact and circumstances of each case. 12. mr. dwivedi, however, would urge that in a case of this nature section 41 of the indian evidence act, 1872 would be applicable. mr. dwivedi would in support of his aforementioned contention place strong reliance on sardool singh and anr. v. smt. nasib kaur : [1987] .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2009SC3298; 2009(2)AWC1722(SC); JT2009(4)SC298; (2009)6MLJ1034(SC); 2009(5)SCALE82; 2009(4)LC1844(SC); 2009AIRSCW3458; 2009(5)LHSC3011
..... , undue influence etc. is vitiated by any illegality, omission or error or defect as envisaged under section 100 of code of civil procedure.15. section 16 of the indian contract act provides for as to what constitutes undue influence. relationship between the parties so as to enable one of them to dominate the will of the other is a sine qua .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009(3)AWC2233(SC); JT2009(7)SC32; 2009(5)SCALE328; (2009)5SCC399
..... mandates that no application shall be entertained by the prescribed authority on the grounds mentioned in clause (a) of sub-section (1) of section 21 of the act unless a period of three years had elapsed since the date of such purchase. it further provides that no application under the said clause shall be entertained unless the ..... aforesaid ground after the period contemplated under the aforesaid proviso does not require the service of the aforesaid notice of six months. 5. section 21(1) of the act so far as relevant reads as follows:21. proceedings for release of building under occupation of tenant:1. the prescribed authority may, on an application of the ..... xxxxprovided that where the building was in the occupation of a tenant since before its purchase by the landlord, such purchase being made after the commencement of this act, no application shall be entertained on the grounds mentioned in clause (a) unless a period of three years has elapsed since the date of such purchase and the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [2009(121)FLR816]; JT2009(6)SC463; 2009(6)SCALE277; (2009)7SCC647; 2009(5)LC2201(SC)
..... employment has come to an end or of ad hoc employees who by the very nature of their appointment, do not acquire any right. the high courts acting under article 226 of the constitution, should not ordinarily issue directions for absorption, regularisation, or permanent continuance unless the recruitment itself was made regularly and in ..... relationship between the respondents herein and the said government companies was that of employee and employer. the companies under liquidation although were incorporated and registered under the companies act, 1956, they are `state' within the meaning of article 12 of the constitution of india. as a `state', therefore, they were bound to comply with ..... by the state of uttar pradesh which have been adopted by the state of uttarakhand after it was formed in terms of the u.p. state reorganisation act is in question in these appeals.3. two government companies being m/s. teletronix ltd. and kumaon television ltd. were the subsidiary companies of kumaon mandal .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009(167)LC1(SC); 2009(238)ELT21(SC); 2009(7)SCALE476; (2009)13SCC515:2009AIRSCW4416
..... period of jurisdiction did not arise. the show cause notice dated 28th march, 1994 thus having been issued after the expiry of the period prescribed under section 11a of the act, was clearly barred by limitation.20. in any view of the matter, whether a party is guilty of suppression of fact or not is essentially a question of fact ..... furnishing of information was willful and would amount to suppression of material fact in terms whereof the extended period of limitation as provided for in section 11a of the customs act, 1944 could be invoked or not, in our opinion, was not a substantial question of law. the finding of fact arrived at by the tribunal should have been ..... (c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved. 15. we may also notice the provisions of section 35g of the act, as it prior to its amendment:35g. statement of case to high court.- (1) the commissioner of central excise or the other party may, within sixty days of the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009(4)AWC3724(SC); JT2009(14)SC79; 2009(8)SCALE720; (2009)7SCC345
..... of the arbitrators in the department of public enterprises, to be nominated by the secretary to the government of india incharge of the bureau of public enterprises. the arbitration act, 1940 shall not be applicable to the arbitration under this clause. the award of the arbitrator shall be binding upon the parties to the dispute, provided however, ..... is not applicable to the case in hand, therefore, the appointment of the arbitrator by the calcutta high court exercising jurisdiction under section 11(6) of the act was improper.5. it is well settled rule of interpretation that the section heading or marginal note can be relied upon to clear any doubt or ambiguity in ..... the interpretation of any provision and to discern the legislative intent. the section heading constitutes an important part of the act itself, and may be read not only as explaining the provisions of the section, but it also affords a better key to the constructions of the provisions of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009(5)ALT1(SC); JT2009(9)SC229; (2009)IVLLJ57SC; 2009(9)SCALE99; (2009)8SCC431; 2009(7)LC3037(SC):669458
..... of a.p. v. h.m.t. ltd. : air1975sc2037 , this court considered whether the amendment made in definition of a `house' contained in the andhra pradesh (gram panchayat) act, by amending act no. 16 of 1974 was intended to undo the judgment of the high court which had interpreted the unamended definition and held that buildings other than factory premises were ..... in accordance with the earlier rules of 1961 will have to be annulled and fresh seniority list has to be drawn up in accordance with the provisions of the act since the act has been given retrospective effect with effect from 1-11-1966. it may, however, be reiterated that any promotion already made on the basis of the seniority list ..... may not have completed 5 years continuous service on or before 25.11.1993.37. in view of the above discussion, we hold that the amendments made in the 1994 act by act nos. 3 of 1998 and 27 of 1998 do not have the effect of nullifying or overriding the judgment in district collector v. m.l. singh (supra). we .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2010SC112; JT2009(10)SC509; (2009)6MLJ510(SC); 2009(10)SCALE416:2009AIRSCW5676:2009(5)LHSC3054
..... notifications in a manner which would not lead to unreasonableness. for the purpose of declaring a statute unconstitutional, foundational facts have to be laid therefor. (see seema silk & sarees v. directorate of enforcement 11.) grounds are required to be raised therefor. in absence thereof it would not be possible for us to enter ..... grounds. a perusal of the scheme also reveals that there is no machinery for determining all questions of law, which may conceivably arise under the act. the act also does not contain a machinery for restoration of any land, which may be unauthorizedly taken away.38. even those who had not made any ..... time-frame. provisions have been made for grant of compensation, procedures wherefor have been laid down in the statute itself. unlike some other statutes, the act makes elaborate provisions for payment of compensation. the constitution of forums had several hierarchical levels including appellate forums. a land acquisition collector is a statutory authority. .....
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