Court : Allahabad
Reported in : 2009(234)ELT61(All)
..... on the question of classification of product in the rival entries, chapters 30 and 33 of the central excise tariff act, 1985, the supreme court in the case of alpine industries v. ..... the product was registered with drug controller and was being manufactured under a drug licence. ..... the product is registered with drug controller and is being manufactured under a drug licence. ..... one redeeming feature which has also been mentioned by the tribunal in its order is that manufacturing of this commodity is controlled by the authorities under the drug and cosmetics act, 1940, which also lends support to the contention of the respondent-assessee that it is used like a medicine'. ..... the aforesaid decision is also of no help to the assessee as in that case, the drug controller opined that it is an ayurvedic medicament and it was found that the oil can be used for treatment of headache, eye problem, night blindness, reeling head, weak memory, hysteria, amnesia, blood pressure, insomnia, etc. ..... 'websters third 'a substance or preparation used ininternational treating disease american indian givedictionary, vol ii control over natural, or magical forces toact as protective or healing charm'._______chamber dictionary 'medicine n. ..... if the department was still entertaining any doubts, they could have referred the matter to the adviser, ayurveda/sub-commissioner in the office of drug controller, director general of health services, new delhi. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(2)ALD496; 2000(2)ALT145
..... and is senior to the other members of the board and even the chairman of the railway board, could not be appointed because of the rule of undue predominance and that the panel is yearly made according to the scheme and it will not last till its exhaustion and it lasts on the date set and because of some exigencies, the life of the panel for the year 1994-95 was extended till 31-10-1995 and the petitioner did not come up for consideration because of the rule of undue predominance and he was duly considered in the next panel of 1995-96 and was appointed and ..... it cannot be lost sight of the fact that while no person has got a right to ask to notify the vacancies or to give promotion at a particular time but when the rules prescribed the mode of such appointments or promotions, the said rule has got to be scrupulously followed and no person, who is a state within the meaning of article 12 of indian constitution can be heard to say that inspite of the rule position it can act contra. ..... when the time frame is mentioned in the rule or the scheme, as the case may be, the same indicates that it has to be followed strictly unless there are circumstances beyond the control of the official respondents. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2008(1)ALD(Cri)435; 2008(1)ALT(Cri)305; 2008CriLJ2794
..... and unprocessed, livestock and products of livestock, to empower the market committee to issue licences to traders in a notified area; to fix the minimum and maximum strength of the members of a market committee at twelve and sixteen respectively so as to accommodate various interests in proper proportions; to nominate representatives of growers of agricultural produce and owners of livestock and products of livestock up to 50% of the total strength of a market committee with a view to give adequate representation to the interests concerned and to pay to the municipalities or other local authorities compensation for loss of income of the local authority on account of the establishment of markets in the notified area by the market committees under the act ..... the members of traders representing the market committee also get the power of control over the expenditure and the purpose for which the fund is to be expended in respect of the regulation of the notified agricultural produce within the notified area or the notified market area. ..... the complainant has not produced any documents to prove that the gandhi municipal vegetable market established, maintained and controlled by the tenali municipality also included in the notified area. ..... the expending money is subject to control by the government and audit. ..... it is subjected to audit and control by the government. .....
Tag this Judgment!Court : Gujarat
Reported in : 1996(56)ECC12
..... however, as stated in paragraph 16, the petitioner was informed only in march, 1988 by the 3rd respondent that it should approach the 2nd respondent, who in turn, in the year 1988, rejected the petitioner's applications and directed that the petitioner should approach the 1st respondent and the applications are still pending before the 1st respondent and till this date, the same are not decided. 3. mr. ..... tata oil mills which manufactures perfumed hair oils and shampoo forwarded an application claiming benefit of the scheme and the application was rejected on the ground that the exported product, perfumed hair oil, is not covered under cosmetics and toiletries. ..... it is further stated in that letter that if the petitioner feels that the rule in this judgment should be made applicable to similar cases including that of the petitioner, it should take up the matter with the chief controller of imports & exports, delhi for a decision. ..... it is pointed out by the petitioner that the judgment delivered by the bombay high court in the aforesaid case was brought to the notice of the department, by forwarding a copy thereof along with a letter dated 23.10.1985 written by the petitioner to the 3rd respondent, vide annexure d(1). ..... the same dictionary gives the meaning of the expression 'toilet' as 'an act or process of dressing especially formerly of dressing hair and now usually cleansing and grooming of one's person. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR2007AP252; 2007(4)ALD649; 2007(4)ALT317; III(2008)BC503; [2007]138CompCas185(AP)
..... it is only upon such a pleading and production of evidentiary material in support of such pleading that the burden would shift to the respondent-bank to answer a charge of non-application of mind or abuse of the discretion with regard to classification of the account as npa. ..... in the aforesaid circumstances the claim of the petitioners that the debt was categorized as npa in contravention of the provisions of the act and the guidelines issued by r.b.i; that there was no application of mind in the matter of classification; or that there was no default in payment of installments and the earlier defaults could be taken into consideration, are pleas which have no factual basis and are buttressed by no legal principle. ..... a notice dated 1 -9-2006 was issued to the petitioners by the respondent-bank, being one under section 13(2) of the securitisation and reconstruction of financial assets and enforcement of security interest act, 2002 ('the act'), intimating the petitioners that the financial assets/credit facility (extended to them) had become irregular, the debt was classified as a non-performing asset (npa); that the outstanding liability as on 28-8-2006 was rs. ..... 6.35 lacs(h) maintaining accounts with other banks without the express permission of respondent bank;(i) it has been stated that certain stocks of paddy/rice/brokers belonging to petitioner company have been seized by police in the year 2000 for violation of control orders under e.c. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2003(3)ALD36
..... in support of this submission, the learned counsel for the petitioners relied upon sub-section (4) of section 5 which is already extracted and argued that the commissioner being the overall controlling authority for all matters connected with the administration of the act as stipulated under section 3 of the act only could draw samples from any premises in the entire state whereas other officers appointed under section 5 of the act are authorised to draw samples only within the respective territories over which they are authorised to discharge the functions entrusted ..... normandin, (1917) ac 170, as follows :'when the provisions of a statute relate to the performance of a public duty and the case is such that to hold null and void acts in neglect of this duty would work serious general inconvenience, or injustice to persons who have no control over those who areentrusted with the duty, and at the same time would not promote the main object of the legislature, it has been the practice to hold such provisions to be directory only'.see also k.s.e. ..... though neither of the parties to the case was able to place the exact legal status of the iict from where the reports were obtained in the present case, it is agreed by the counsel appearing on either side that it is a body under the control of the government of india and not under the control of the state of andhra pradesh. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2006(3)ALD598; 2006(6)ALT131
..... the petitioners are authorised to act as sarpanches in accordance with the provisions of the statute and when the elections are being conducted in accordance with the provisions of the act and the constitutional provisions, they cannot be heard to raise all these grounds.14 ..... here again, reading sub-sections (3) and (5) of section 14 of the act together would show that if the remaining period is more than six months even by a day or a week, necessarily election has to be held and discretion is given to the commissioner to hold election to fill up a casual vacancy of the sarpanch even if the remaining period is within six months. ..... it is therefore in 1992, by the constitution (73rd amendment) act, 1992, a separate part (part ix) was devoted to panchayats (articles 243 to article 243-o) with a fond hope that there would be lesser legislative and executive control of the functioning of panchayats at village, intermediate and/or district level. ..... sub-section (5) of section 14 of the act is by way of an exception and is to the effect that if the ordinary election of the sarpanch under sub-section (1) of section 14 of the act is due within six months, no election need be ..... election and term of office sarpanch:(3) save as otherwise expressly provided in, or prescribed under this act, the term of office of the sarpanch who is elected at an ordinary election shall be five years from the date appointed by the election authority for the first meeting of the gram panchayat after the ordinary .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(3)ALD686; 2005(3)ALT771
..... per contra, learned counsel appearing for the respondents submits that rejection of approval of the order of dismissal by the industrial tribunal under section 32(2)(b) of industrial disputes act, 1947 dates back to the date of order of dismissal and restores the position of the employee to the date of the order of dismissal entitling him all the consequential benefits such as continuity of service and other attendant benefits including the privilege leave. ..... the said tribunal is popularly known as sastry tribunal on the same day, in exercise of the powers conferred by section 10 of the industrial disputes act, 1947, the central government referred to the sastry tribunal for adjudication of disputes relating to numerous banks including banks situated in the then existing part 'b' states and their workmen in connection with 34 different items ..... on the same day, the central government in exercise of the powers conferred by clause (c) of sub-section (1) of section 10 of the industrial disputes act, 1947, as it then stood, referred the disputes between the numerous banking companies and their employees for adjudication by the said tribunal ..... the central government felt obliged to pass the industrial disputes (amendment and temporary provisions) act (xl of 1951), whereunder, among other things, the scales of pay and rate of allowance according to which certain workmen had been paid immediately before 1-4-1951, were temporarily frozen pending any settlement or an award by a new .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1982AP214
..... , : air1978ap121 (fb), our court has observed (st p.130):'there is a material difference between individuals claiming a right to form an association and the right of members of a co-operative society who formed an association to carry on business or trade under the provisions of the act'.it was held in that case that the co-operative societies act does not impose any restrictions on the individual rights to from an association but only affects the rights of the co-operative societies to do business which is a different and distinct right form that of the individual members. ..... only those whom they voluntarily admit in the association and any law, by which ,members are introduced in the voluntary association without any option being given to the members to keep them out or any law those who have violating the right guaranteed under art, 19(1)(c) is confined to the initial stage of forming an association an does not protect the right to continue the association with the membership either chosen by the founders or regulated by rules made by the association itself, the right would be meaningless because, as soon ..... but i wish to say generally that no public purpose is served by bringing every charitable institution indiscriminately under the managerial supervision and control of a government department. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(5)ALD547; 2005(5)ALT217
..... it is stated that the object and purpose of the act is to regulate purchase and sale of agricultural produce, livestock and products of livestock and the establishment of the markets in connection therewith. ..... , notified agricultural produce, livestock and products of livestock in the notified area' and; section 12 deals with 'levy of fees by the market committee'. ..... -section (i) deals with 'agricultural produce;' sub-section (iv) deals with 'growers;' sub-section (v) defines 'livestock;' sub-section (ix) defines 'notification'; sub-section (x) deals with 'notified agricultural produce, livestock or products of livestock; sub-section (xi) defines 'notified area;' sub-section (xii) defines 'notified market area'; sub-section (xv) defines 'products of livestock;' section 3 deals with 'declaration of notified area'; section 4 deals with 'constitution of a market committee and declaration of notified market area; section 7 deals with 'trading etc. ..... rule 2 sub-rule (xvi) deals with 'notified commodity'; sub-rule (xvii) deals with 'office of the market committee'; rule 3 defines 'manner of publication of notification'; rule 26 deals with 'control of market'; rule 27 deals with 'powers and duties of market committee'; rule 48 deals with 'application for grant of renewal of licence under sub-section (1) of section 7 and fees chargeable therefor' and; rule 50 deals with 'grant or renewal of licences'.7. .....
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