Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)LC116Tri(Delhi)
..... the existing law." 25. therefore, protection of indigenous industry from the onslaught of foreign technology and dumping is not the stated object of the act.however, the act lays down the requirements for the import of goods and it contains provisions by which only imports covered by licences are permitted and if there is ..... and the photographic colour papers of specific description from duty subject to two conditions including one that the importer should hold an industrial licence under jdr act for slitting and confectioning of photo-sensitized material from jumbo rolls.13. the learned advocate submitted on behalf of the hpf that northern plastics are ..... of indigenous manufacture. the learned counsel submitted that in view of the situation, the government of india took action under the industries (development and regulation) act 1951 making it obligatory for the small scale units to obtain an industrial licence and by prescribing fine and prosecution to those who violated the provisions. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1989SC1881; 1989(3)Crimes65(SC); 1989(25)LC479(SC); (1990)1GLR17; JT1989(3)SC279; 1989(2)SCALE168; (1989)4SCC124a
..... valid licence to keep this english liquor your possession and sell it and you are involved in four offences in all between 1986 and 1988 under the bombay prohibition act. two of them are pending in court and two are under police investigation' (vide paragraph 1) and a relevant portion in paragraph 5 reading 'taking carefully ..... on technical grounds. even after your release from that detention you have continued your anti-social activities and are involved in the two offences under the bombay prohibition act. moreover so, as stated by the witness you are involved in two incidents.8 according to her, the above statement clearly spells out that the criminal cases ..... detaining authority has taken into consideration some of the grounds of an earlier detention order passed against this detenu on 1.7.87 under the provisions of the act for drawing his requisite subjective satisfaction notwithstanding the earlier detention had been quashed by the high court of gujarat by its order dated 4.4.88.2. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1989)(24)LC450Tri(Delhi)
..... partners either under general law or under sister statutory law, the firm is a separate legal entity from its partners under the provisions of gold (control) act. non-disclosure of involvement of firm cannot be construed as inaccurate particulars while applying for licence in individual capacity as firm is separate and distinct legal ..... has got a substantial force in distinguishing the firm from partners as per declaration and procedure prescribed for getting licence under section 27 of the gold (control) act read with rule 2 of the gold control (licensing of dealers) rules, 1969. the cases cited by the learned advocate strengthens the view that the ..... his individual capacity as the firm and the partners are altogether different as the firm is a separate legal entity from its partners under the provisions of the gold (control) act. in support of his contention, he cited the following decisions :- (i) air (35) 1948 - privy council-100 - bhagwanji morarji goculdas v. alembic chemical works co .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1989KAR39
..... a very important place in the city of bangalore. the land held in excess to the ceiling limit has to be used for the purposes of the act. the act not only provides for imposition of ceiling on vacant land in urban agglomeration, it also provides for the acquisition of such land in excess of ceiling ..... to conspicuous consumption of scarce building materials and to ensure the equitable utilisation of such materials; andiv) to secure orderly urbanisation. in addition to this, the act provides for following matters which were also listed in the statement of objects and reasons:i) imposition of a ceiling on both ownership and possession of vacant land ..... submitted an application before the special deputy commissioner, urban land ceiling, enclosing a copy of the application made before the 2nd respondent under section 20 of the act and also submitted the papers and the statements to substantiate the case that the partners of the 4th respondent-firm are suffering from undue hardship due to huge .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1990KAR390; 1990(3)KarLJ520
..... be excluded. petitioner has also further contended that the biological and chemical hazards will cause constant nuisance and will also offend the provisions of the public health act. therefore, the place chosen for installation of sewerage treatment plant is not at all suitable from the point of view of health of the residents of the ..... question for installation of sewerage treatment plant does not contravene, or, is not contrary to, the definition of the expression 'civic amenity' as provided in the act.9. the next question for consideration is whether the location of the sewerage treatment plant in the civic amenity site in question is hazardous to the public health ..... to be an expert in the matter. when the third respondent, which is placed incharge of the prevention and control of water pollution under the pollution control act and has accorded approval and has also further got it examined through the officer concerned with the pollution control department, it is not possible to accept the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chandigarh
Reported in : (1989)31ITD535(Chd.)
..... more by way of ratification of the original returns and technical compliance with the provisions of law. this should have been accepted if the assessing authorities were to act in accordance with the intent and substance of sections 140(c), 139(9), 292b and other relevant sections, mentioned supra, for making the assessments. the commissioner ..... such managing director is not able to sign and verify the return or where there is no managing director, by any director thereof. chapter xiv of the act deals with procedure for assessment and section 140 is part thereof. this chapter provides the actual assessment to be made under section 143. section 144 provides for ..... which should have been treated as substituted for the earlier return was bound to be considered for the purpose of assessment. the authorities below, therefore, erred in acting in the manner as they did. they be directed to accept the return and allow to the assessee various claims made thereunder.10. the learned commissioner of .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (1989)31ITD515(Mum.)
..... is also not of any assistance. in those decisions the tribunal was concerned with the merits of the addition in a regular assessment made under section 143(3) of the act. the gifts in these decisions were held to be genuine and accepted by the tribunal on the facts and circumstances prevailing in those cases. proper enquiries had been conducted by ..... he finalised the assessment.the cit has merely directed him to make fresh enquiries and complete the assessment according to law. this direction, the cit is entitled to give by acting under section 263 when he finds that the order has been passed by the ito without making proper enquiries.the power of the cit under section 263 is very wide ..... the bank account is obtained and kept on the record. copy of the account of central bank of india is obtained and kept on the record.2. the cit acting under section 263 was of the view that proper and full enquiries had not been made by the ito while accepting this gift and therefore, the order passed by him .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1993)(65)ELT292TriDel
..... there was no apparent mistake from the record and that the said rom application for rectification of mistake was for the purposes and in effect a review petition. the customs act does not confer on this tribunal any power to review an order passed by it.5. in the light of the above, the misc. application filed by the applicant ..... ) 99 itr 485, the division bench of calcutta high court held that the tribunal had inherent jurisdiction, ancillary to the jurisdiction given by section 254 of the income-tax act, 1961, to restore and rehear an appeal disposed of on the merits in the absence of any party who has been prevented by reasonable and sufficient cause from appearing before ..... being heard. this is a power incidental to or ancillary to the jurisdiction given to the tribunal. there is no provision against the exercise of such power in the act or in the rules nor is the exercise of such power in conflict with any of the provisions or the purpose or the functions of the tribunal. hence, where .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1990MPLJ699
..... of reorganisation and transfer commenced immediately after 25th june, 1989 and the transfer of petitioner no. 2 incidentally coincided with close approximity with the alleged act of mass casual leave at the behest of the petitioner association and this led to the alleged misunderstanding of victimisation.20. the respondents have denied, supported ..... division and, therefore, his transfer to productivity and suggestion scheme department within a year is not in public interest but without any justification and an act of victimisation simply to put the petitioner no. 2 in an insignificant side line department.19. we have already discussed and found that no case ..... a direction to quash the same.2. the bharat heavy electricals limited, a public sector government of india undertaking, is a company registered under the companies act, 1956, having its registered headquarter at new delhi. it was established in 1956 and at present it is the largest engineering and manufacturing enterprise of its .....
Tag this Judgment!Court : Delhi
Reported in : 1990CriLJ414; 40(1990)DLT158
..... put forward by the prosecution was unnatural and inherently improbable because it could not be believed that three persons indulging in the same type of nefarious activities would act in concern because they were competitors in the same trade and would not travel together. besides, there were material contradictions in the statements of various prosecution ..... witnesses and also there was violation of section 55 read with section 52(3) and also of section 57 of the act because information was not conveyed to any of the senior officers within 48 hours as contemplated by that provision all these arguments have been countered on behalf ..... of the arrest and the seizure. (15) assuming for the sake of argument that there was non-compliance to some extent of the various provisions of the act referred above, what has to be basically seen in such cases is whether there is any suspicion regarding the recovery of the contraband article from the appellant. .....
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