Court : Uttaranchal
Reported in : AIR2007Utr52
P.C. Verma, J.1. The controversy involved in all these three writ petitions is similar and the validity of the provisions of Sections 5, 6 and 12 of the Uttaranchal Motor Vehicles Taxation Reforms Act, 2003 (hereinafter referred to as the Uttaranchal Act of 2003) is under challenge. Therefore, all these writ petitions are being decided by one and common judgment.2. In Writ Petition No. 923 of 2003, the petitioner has sought for issue a writ, order or direction in the nature of certiorari to declare Sections 5, 6 and 12 of the Uttaranchal Motor Vehicles Taxation Reforms Act, 2003 ultra-vires, unconstitutional and to struck down the same as well as mandamus of this Court directing the respondents not to realize or recover any additional tax as per aforesaid provisions of the Uttaranchal Motor Vehicles Taxation Reforms Act, 2003.2.1. In Writ Petition No. 943 of 2003, the petitioner seeks a writ, order or direction in the nature of certiorari to declare Section 6 of the Uttaranchal Motor V...
Tag this Judgment!Court : Uttaranchal
Reported in : (2004)187CTR(Uttranchal)180; [2004]265ITR84(Uttaranchal)
S.H. Kapadia, C.J.1. By this writ petition the petitioners, namely, National Federation of Insurance Field Workers of India have, challenged the Notification dated September 25, 2001 (see [2001] 251 ITR 81), issued by the Central Board of Direct Taxes (hereinafter referred to for the sake of brevity as the C. B. D. T.).Facts :2. The petitioners have challenged the Notification dated September 25, 2001 (see [2001] 251 ITR 81), issued by the Central Board of Direct Taxes. The petitioners have challenged the notification on four grounds. Firstly, on the ground that the impugned notification is issued in purported exercise of power conferred on the Central Board of Direct Taxes by Section 295 of the Income-tax Act, 1961, read with Section 17(2) and Section 192(2C) of the Income-tax Act ; that by virtue of the impugned notification, the Central Board of Direct Taxes has purported to supplement Section 17(2) of the Income-tax Act by incorporating amendments in the existing Income-tax Rules. ...
Tag this Judgment!Court : Uttaranchal
Reported in : [2004]134STC403(Uttra)
S.H. Kapadia, C.J.1. All the above matters involve common question of law and fact and, therefore, they are disposed of by this common judgment and order. However, for the sake of convenience we are mentioning hereinbelow the facts in Writ Petition No. 792 of 2003.By this writ petition M/s. Tata Elxsi Limited has challenged assessment order dated June 30, 2003 for assessment year 2000-2001 and show cause notice dated August 7, 2003 for assessment year 2001-2002.2. Facts :A lease agreement was executed on January 11, 1995 between M/s. Tata Elxsi Ltd., and Bharat. Heavy Electricals Ltd., for giving on lease nine computers of a particular specification as enumerated in the agreement. They were not in existence on January 11, 1995. The said nine computer machines were to be accompanied by accessories. The computers were to be manufactured later on. In pursuance of the said agreement dated January 11, 1995, M/s. Tata Elxsi Ltd., placed a purchase order on various manufacturers/suppliers of ...
Tag this Judgment!Court : Uttaranchal
Reported in : AIR2005Utr24
V.S. Sirpurkar, C.J.1. This writ petition was initially filed at Allahabad, where it was registered as Writ Petition No. 14258 of 1998. After the formation of State of Uttaranchal, the matter has come before this Court.2. Shortly stated, the petitioners seek a mandamus commanding the respondents i.e. Municipality, Nainital and the State of U.P. not to realise the license fee for passing and re-passing on the Municipal roads in the Municipal area of Nagar Palika Parishad, Nainital. They also seek quashing of the Notification dated 1-11-1997, whereby the amended rates of such fees are published.3. By this notification dated 1 -11 -1997, the light vehicles would carry Rs. 500/-, which was the old rate also, while for the taxi cars and the commercial vehicles, instead of Rs. 1,000/-, Rs. 1500/- would be charged. The fees in respect of Mini Bus, Mini Trucks, Metador, D.C.M. Toyota, Canter etc. was increased from Rs. 1,000/- to Rs. 3,000/-. The petitioners have made out this case as a public...
Tag this Judgment!Court : Uttaranchal
Reported in : IV(2005)ACC75; 2005(2)AWC1475(UHC)
Rajesh Tandon, J.1. The present appeal has been directed against the judgment and award dated 8.7.1997, passed by the Motor Accident Claims Tribunal, Pauri Garhwal.2. Briefly stated the facts giving rise to the present appeal are that appellants filed a claim petition before the Motor Accident Claims Tribunal Pauri Garhwal, for grant of compensation on account of death of Sri Tirath Singh in a motor vehicle accident on 25.11.1995 at 5.00 p.m. at village Teka near Kanshkhet, district Pauri Garhwal involving Bus No. UTS 1021. The claimants alleged that on the date of accident the deceased was going with a marriage party. When the ill-fated bus reached near village Teka, it had stopped to take some more baraties. The deceased Tirath Singh Rawat had climbed on the roof of the bus to load luggage of those baraties. Soon he was coming down from the roof of the bus, the driver without any signal started the bus due to which the deceased fell down and he sustained grievous injuries. Immediatel...
Tag this Judgment!Court : Uttaranchal
Tarun Agarwala, J.1. The present special appeal has been filed by the State of Uttarakhand against the judgment dated 30th September, 2008 passed by the learned Single Judge in Writ Petition No. 180 of 2008 (M/S) by which the learned Single Judge has quashed the proceedings initiated by the Assistant Collector under Section 166 & 167 of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950 (hereinafter referred to as the UPZA & LR Act).2. The facts leading to the filing of the Special Appeal is that Dr. Vijay Singh Pal and Arun Singh, belonging to the Scheduled Tribes community, sold plot Nos. 15, 16 and 17 measuring 15 naali and 12 muthi (0.315 hectares) by means of a sale deed dated 24.04.1996 to the writ petitioner M/s Ski & Snow Resorts Pvt. Ltd., which is a company duly incorporated under the Companies Act and which is engaged in tourism and hospitality business. Subsequent to the sale deed, the land was declared non-agriculture under Section 143 of the UPZA & LR Act, u...
Tag this Judgment!Court : Uttaranchal
J.S. Khehar, C.J.1. After the decision of the Union Cabinet dated 02.11.2000, whereby 'Direct-to-Home' (DTH) broadcasting was permitted in India, prohibition on the reception and distribution of television signals in Ku Band was withdrawn by the Department of Telecommunications, through a notification dated 09.01.2001. In order to give effect to the decision of the Cabinet, as also, the notification issued by the Department of Telecommunications, referred to above, guidelines dated 15.03.2001 were issued laying down the procedure for obtaining licences for providing 'Direct-to-Home' (DTH) broadcasting service in India on 15.03.2001. In the aforesaid guidelines, the conditions of eligibility were also prescribed.2. In so far as the procedural aspect of the matter is concerned, interested parties were to be required to submit an application to the Secretary, Ministry of Information and Broadcasting. If the applicant was found eligible (for setting up a 'Direct-to-Home' (DTH) platform in ...
Tag this Judgment!Court : Uttaranchal
Reported in : 2003CriLJ4506
Irshad Hussain, J.1. The appellant was tried in the Court of Special/Sessions Judge, Pauri Garhwal for an offence punishable under Sections 8/20 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (hereinafter referred to as the Act) on the allegation that he was found in possession of 80 grams of Charas without licence at about 7.00 p.m. on 14-11-1999 near Siddh Bali Mandir within the local limits of Police Station Kotdwar district Pauri Garhwal.2. In order to prove its case, prosecution relied upon the evidence of five witnesses, out of which Sub-Inspector Nain Singh Ramola (P.W. 1), the complainant of the case proved the factum of the search of the person of the appellant and the recovery of 80 grams of Charas. He also proved that the recovery and arrest was effected vide Memo. (Ext. Ka. 1). At the time of the arrest and recovery Constable Sompal Singh (P.W. 2) was also present and he corroborated the evidence of P.W. 1. They both have also Identified the seized contraband (...
Tag this Judgment!Court : Uttaranchal
Reported in : 2003CriLJ4189
Irshad Hussain, J.1. Accused-appellant Govind Ram has been convicted under Section 302 of Indian Penal Code and awarded capital punishment per judgment and order dated 19-10-2000 passed by the then Sessions Judge, Pauri Garhwal in Session Trial No. 58 of 1998 for having committed the murder of his step mother Smt. Pappu Devi at about 7 a.m. on 8-7-1998 in village Naudiyakhet, Patti Bijlot-I, tehsil Dhomakot, district Pauri Garhwal.2. Prosecution case as disclosed in the F.I.R. and from the evidence was that the appellant fatally assaulted his step-mother by wielding Khukhari (dagger) at about 7.00 a.m. on 8-7-1998. Written report, Ext.Ka-1 was lodged at the police station by complainant Prem Lal P.W. 1, the real brother of the appellant and on its basis case was registered and investigation was taken up by Patwari (Revenue-Police) Bhagwan Singh, P.W. 7. It was also the case of the prosecution that in the night intervening 7/8-7-1998 there was night long 'JAGAR' for arousal of supernatu...
Tag this Judgment!Court : Uttaranchal
Reported in : (2004)186CTR(Uttranchal)144; [2003]264ITR320(Uttaranchal)
S.H. Kapadia, C.J.1. This batch of appeals involved a common question of law and fact and therefore they are decided all together by this common judgment.2. For the sake of convenience, we are mentioning hereinbelow the facts in I. T. A. No. 57 of 2002.Facts :3. Ronald Grey, the assessee, entered into a contract for employment with Sedco Forex International Drilling Company (hereinafter referred to as the said company) incorporated in Panama. The assessee was the resident of the U. K. Under the contract he was required to work on oil rigs in Bombay High as per alternating time schedule of 35/28 days, i.e., on period followed by 35/ 28 days of off period in the U. K. Before the Assessing Officer it was contended, on behalf of the assessee, that off period salary was not exigible to tax under Section 9(1)(ii) of the Act as it was not earned in India. It was argued that the field break which followed the on period was not a rest period. The Assessing Officer rejected this contention. The ...
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