Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1990)(26)ECC90
..... in commercial parlance. this aspect is not disputed by the revenue.17. moreover, as pointed out by l.a., shri bajoria, item no. 25.01/32 of the customs tariff act, mentions "asbestos raw including fibre", while there is no such mention in central excise tariff item.18. the ld. collector has, in his impugned order, held that "the ..... fibre was a part of mining operation and the mining process and if so whether the process would amount to manufacture as defined under section 2(f) of the excise act. in para 6, it has been stated that the petitioners were importing absestos fibre for their requirement and they were obtaining some asbestos fibre from mines in india also ..... if duty of excise could not be charged on that quantity of asbestos fibre obtained from the mines will the levy of additional duty of customs under the customs tariff act, 1975 be not sustainable irrespective of the finding whether excise duty is held to have been validly imposed by the parliament." "if as i have held above that .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1990)LC395Tri(Kol.)kata
..... (p) 84 dated 24-7-1985 passed by learned additional collector of customs (preventive), indo-nepal border, muzaffarpur, imposing penalties under section 112 of the customs act, 1962 on the above three appellants, and also ordering absolute confiscation of the properties seized in the case valuing at rs. 2,87,341/-, the above mentioned ..... proceedings. a quasi-judicial authority in exercising quasi-judicial powers cannot take advantage of its own illegality. the whole object of section 110(2) of the act becomes nugatory and meaningless if by contravening the mandatory provisions of the statute, the collector of customs confiscates the goods seized which he has no right ..... . a quasi-judicial authority in exercising quasi-juducial powers cannot take advantage of its own illegality. the whole object of section 110(2) of the act becomes nugatory and meaningless, if by contravening the mandatory provision of the statute the collector of customs confiscates the seized goods which he has no right .....
Tag this Judgment!Court : Mumbai
Reported in : 1990(1)BomCR433
..... trial was entirely unsatisfactory and unreliable, secondly the provisions of sections 42, 50, 52-a, 55 & 57 of the narcotic drugs and psychotropic substances act, 1985 ('the act' for short) being mandatory and their non-compliance vitiated both the investigation and the trial and conviction of the appellant was, therefore, unsustainable.4. ..... for understanding the contentions raised, it is necessary to set out briefly the scheme of the act. chapter iii prohibits certain operations in respect of the narcotic drugs and psychotropic substances and invests the central government with powers to provide, control, regulate the ..... the provisions of the code of criminal procedure unless there is an inconsistency between the provisions of the code of criminal procedure and the narcotics act. it is noteworthy that section 42 does not cover all the contingencies but deals with the situation where the authorised officer has reason to believe .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1990SC1480; (1990)1CompLJ125(SC); JT1989(4)SC582; 1991(2)SCALE841; (1990)1SCC613; [1989]Supp2SCR597
..... fearing the possibilities of the exploitation of the situation by vested interests, the government of india enacted, the bhopal gas leak disaster (processing of claims) act, 1985 ('the act') to regulate the course of such litigation. briefly speaking, it empowered the union of india to take over the conduct of all litigation in this ..... foreign multinationals, the nature of injuries and damages, and the limited but significant right of participation of the victims as contemplated by section 4 of the act, the act cannot be condemned as unreasonable.100. in this connection, the concept of 'parens patriae' in jurisprudence may be examined. it was contended by the learned ..... of information, informed decision-making process, the modalities of assessing a consensus of opinion would involve such time that the govt. would be totally unable to act in the matter efficiently, effectively and purposefully on behalf of the victims for realisation of the just dues of the victims. he further urged that the .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1991Raj84; 1990(1)WLN326
..... their lordships of the supreme court in tekraj's case (supra) has held that an institution of constitutional and parliamentary studies registered under the societies registration act, 1860 is not 'state' within the meaning of article 12 of the constitution of india, though it receives substantial contribution from the government and the ..... , agencies and institutions to impart education. in view of the numerous decisions cited before me, a private body or a society registered under the societies registration act, 1860 cannot be termed as 'state' within the meaning of article 12 of the constitution of india or falling within the category of 'any other authority ..... r. c. d. education society which was registered as early as in 1976-77 at ajmer is an independent body registered under the rajasthan societies registration act, 1958. likewise, bikaner institution is also run by an independent registered body, whereas the society running jaipur school st. angela sophia was registered in the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1990)34ITD58(Delhi)
..... way of deduction of tax at source. the explanation to section 194a as inserted by the finance act, 1987 with effect from 1-6-1987 is in the following terms:- explanation: for the purposes of this section, where any income by way of interest as aforesaid ..... of pnb finance & industries ltd. (supra) was slightly different. there the high court was considering the question of attractability of prosecution under section 276b of the income-tax act, and conviction under section 409 of the indian penal code (criminal breach of trust) on account of failure to deposit with the government the amount retained by a person by ..... however, the income-tax officer found that the assesseehad not deducted tax on the amount of interest credited on various dates in terms of section 194a of the income-tax act, 1961, the details thereof being as follows:- year due on the said loan1981-82 rs. 19,67,333 rs. 2,48,320 what the assessee did for all .....
Tag this Judgment!Court : Chennai
Reported in : (1990)1MLJ80
..... court had an occasion to consider the judgment of a single judge of this court. that case arose out of section 10 of the madras buildings (lease and rent control) act. justice alagiriswami, while in the concurrent judgment has dealt with the specific question, i.e., what is the meaning of the word 'is satisfied' which occurred in section 10 ..... enough for the rent controller to order eviction and that it is not disputed that the petitioner herein has filed a petition under section 14 (1) (b) of the act, and the ground therein was for demolition and re-construction. as such, the learned counsel contends that the compromise memo as well as the order passed by the rent ..... as the decree sought to be executed is a nullity. the learned counsel further argues that the said order has not been passed under any statutory provisions of the act and the one line order passed by the rent controller indicates that the court has not applied its mind and did not consider the requirements of the premises by the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1990SC594; I(1990)DMC377SC; JT1990(1)SC90; 1990(1)SCALE76; (1990)1SCC475; 1990(2)LC358(SC)
..... the appellant is taken to be correct as mentioned by the additional district judge then it clearly revealed that the respondent was adamant not to live with the appellant at bal chand nagar and she was not even willing to listen to the advice of the parents and other family members of the appellant. another important circumstance to be noted ..... as sanat kumar filed petitions of divorce against their wives on the ground of cruelty and desertion as contemplated under section 13(1)(ia) & (ib) of the hindu marriage act, 1955, the petition for divorce filed by shivnarain was dismissed by the trial court but was allowed in appeal by the high court and an appeal filed against the judgment ..... facts have to be viewed as to the purpose which is revealed by those facts or by conduct and expression of intention, both interior and subsequent to the actual act of separation. the case of the petitioner sanat kumar with regard to desertion was that he was married to nandini on 11.6-1978 and on the same day .....
Tag this Judgment!Court : Allahabad
Reported in : [1990(60)FLR608]; (1991)IILLJ154All
..... the learned judge, i am unable to subscribe to the view that the supreme court in excel wear's case declard the old section 25o(2) of the central act constitutionally invalid merely on the ground that there was no procedural safeguard and, therefore, the appropriate government could pass a cryptic, capricious, whimsical and one sided order. as ..... it to be a negation of the right, the law was further examined.'28. the learned judge examined the provisions of section 25o(2) of the madhya pradesh act and took the view that the procedural defects, as focussed upon by the supreme court, having been removed the basis of the judgment of the supreme court disappeared. he ..... and capriciously the authority can refuse permission to close down. cases may be there, and those in hand seems to be of that nature, where if the employer acts according to the direction given in the order he will have no other alternative but to face ; ruination in the matter of personal safety and on the economic front .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1990Cal409,94CWN1194
..... charges for raising such coal. but in the instant case by such admission the petitioner has not necessarily rendered, himself liable to be treated under the penal section of the act namely, sub-section (2) of s. 30 inter alia, inasmuch as in the instant case the action of the petitioner in raising coal have been only accidental and ..... he cannot do any mining operation at alt. if he does so, he will be liable for the penal consequences provided for in section 30(2) of the nationalisation act, 1973.' paragraph 54 of the said judgment reads as follows : the provision contained in section 3(3)(a) totally prohibiting the generality of persons from carrying on coal ..... 1134, 352, 221 and 178 of 1977) who hold composite mining leases for winning coal and fine clay continue their mining operations unabated despite the provisions of nationalisation amendment act? we think not. it is one thing to say that a composite mine is outside of the scope of definition of coal mine in section 2(b) of the .....
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