Court : Supreme Court of India
Reported in : 1997(94)ELT443(SC); JT1998(7)SC549; (1998)9SCC125
ORDER1. The only question that falls for consideration in these appeals is whether the appellants can claim the benefit of concessional rate of customs duty under Tariff Head 84.66 in the First Schedule to the Customs Tariff Act, 1975.2. The facts, in brief, are as follows:The appellants entered into a contract on 17-12-1982 with M/s. Kohli Graphic Systems, the Indian agent of the German Supplier, M/s. Dr Ing Rudolf Hell GMBH, for the import of Chronograph C-399 colour scanner. Under the terms of the contract the equipment was to be initially imported on behalf of the supplier for display in Pamex Exhibition to be held at New Delhi in January 1983 and after closure of the exhibition it was to be cleared for delivery to the appellants after completion of customs formalities. The equipment was imported by M/s. Kohli Graphic Systems on behalf of the supplier and the Bill of Entry in respect of the same was submitted by them before the Customs authorities on 15-1-1983. The goods were clear...
Tag this Judgment!Court : Supreme Court of India
Reported in : (1998)9SCC110
ORDER1. The appellant was a Member of the Indian Administrative Service at the material time. He was due to retire on reaching the age of superannuation on 31-12-1985. On 14-5-1985 the appellant was appointed as the Chairman of the Bihar Public Service Commission, He continued as the Chairman of the Bihar Public Service Commission till his retirement at the age of 62 years on 12-12-1989.2. At the time when the appellant was appointed as the Chairman of the Bihar Public Service Commission the terms and conditions of service of Members of the Bihar Public Service Commission were governed by the Bihar Public Service Commission (Conditions of Service) Regulations, 1960. The material part of Regulations 12 and 13 was as follows; '12. (1) In the case of a Member who on the date of appointment was not in the service of the Union or a State, the pension to which such Member will be entitled shall: (i) In the case of a Chairman, if he has completed six years service for pension and has drawn pa...
Tag this Judgment!Court : Supreme Court of India
Reported in : JT1998(4)SC437a; (1997)8SCC487
ORDERDr. A.S. Anand, J.1. In this appeal, the only question raised and canvassed is:Is the notification under Section 4 of the Land Acquisition Act rendered ineffective, if an individual notice contemplated by Section 4(1) of the said Act read with the Rules framed by the State of Maharashtra is not served upon a person interested? 2. The question is no longer res integra. The Court in Bai Malimabu v. State of Gujarat : AIR1978SC515 and in State of Gujarat v. Panch of Nani Hamam's Pole : AIR1986SC803 while considering the requirement of a special notice under Section 4(1) of the Land Acquisition Act read with the Gujarat Rules, which are in pari materia to the Maharashtra Rules, came to the conclusion that no such notice was necessary to be given and, therefore, the grievance of the appellant does not survive for any further consideration. The appeal, consequently, fails and is dismissed but without any order as to costs....
Tag this Judgment!Court : Supreme Court of India
Reported in : JT1998(9)SC133; (1998)9SCC461; [1998]108STC575(SC)
S.P. Bharucha, J. 1. In these appeals the challenge is to the common judgment of a Division Bench of the High Court at Kerala in tax revision cases.2. On 23-3-1970 the appellant M/s. Peninsular Traders (now referred to as 'the firm') entered into an agreement with the appellant M/s. Indian Rare Earth Ltd. (now referred to as 'the company') for the 'distributorship of tri sodium phosphate'. For the Assessment Years 1970-71 to 1973-74 the firm was treated as the agent of the company and assessments were finalised accordingly. On 17-1-1976 the Deputy Commissioner issued notices under Section 35 of the Kerala General Sales Tax Act setting aside the aforesaid assessments and remanding the matters to the assessing authority for fresh assessment upon the basis that the firm was not the agent of the company but the purchaser of the said chemicals from the company. The Kerala Sales Tax Appellate Tribunal, approached by the appellants, reversed the order of the Deputy Commissioner. The tax revis...
Tag this Judgment!Court : Supreme Court of India
Reported in : 1999CriLJ5000; (2000)10SCC500
ORDER1. This appeal would have to be allowed on the strength of the decision of this Court in Joseph Kurian Philip Jose v. State of Kerala : 1995CriLJ502 wherein the following statement of law has been made:Section 109, I.P.C. is by itself an offence though punishable in the context of other offences. A-4 suffered a trial for substantive offences under the Indian Penal Code and Abkari Act. When his direct involvement in these crimes could not be established, it is difficult to uphold the view of the High Court that he could lopsidedly be taken to have answered the charge of abetment and convicted on that basis. There would, as is plain, be serious miscarriage of justice to the accused in causing great prejudice to his defence. The roles of the perpetrator and a better of the crime are distinct, standing apart from each other.2. Out of the two appellants before us, Guru Charan Yadav, the main accused has since died. His appeal therefore abates and is disposed of as such. The other Wakil...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1997SC3433; JT1997(7)SC173; 1997(5)SCALE297; (1997)8SCC350; [1997]Supp3SCR201; 1997(2)LC476(SC)
M. Jagannadha Rao, J.1. This appeal has been preferred against the judgment of the Andhra Pradesh High Court in Writ Petition No. 12751 of 1988 dated 26-4-1989 by which a Division Bench of the High Court dismissed the writ petition filed by the appellant. The question that falls for consideration in this appeal is whether the appellant is entitled to be continued in service of the A. P. Agricultural University as a Director of Physical Education till he completed 60 years or whether he was liable to superannuate after completion of 58 years?2. The brief facts of the case arc as follows:The appellant was initially employed as Physical Director in the Bapatla Agricultural College which is a Government, college. w.e.f. 4th August, 1986. The Andhra Pradesh Agricultural University was formed under Andhra Pradesh Act 24 of 1963 (hereinafter called the Ac') and the abovesaid college stood transferred to the said University by virtue of Section 43 of the said Act w.e.f. 4th May, 1964. The serv...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1999SC2858; 1997(96)ELT9(SC); JT1998(8)SC530; (1998)9SCC414
ORDER1. This appeal by special leave is directed against the judgment of the Delhi High Court dated 5-4-1991 whereby CWP No. 1013 of 1980 filed by the respondent was allowed and the order of the Central Government dated 23-5-1980 was aside and the respondent has been held entitled to refund of the amount of Rs 13,02,634.94p paid as excise duty with simple interest @12% per annum on the view that printed cartons being products of the printing industry had been exempted from payment of excise duty under Notification No. 55/75-CE dated 1-3-1975, as amended.2. The respondent owns a printing press wherein he manufactures printing cartons. The case of the respondent is that cartons manufactured by the respondent are a product of the printing industry and have been exempted from excise duty under Notification No. 55/75-CE dated 1-3-1975, as amended by notification dated 5-5-1975, when exemption from payment of excise duty was granted to 'all products of printing industry, not being newspapers...
Tag this Judgment!Court : Supreme Court of India
Reported in : (1997)11SCC686
S.P. Bharucha and; V.N. Khare, JJ.1. Leave granted.2. In execution of a decree obtained by Respondents 1 to 4 against Respondent 5, the appellant Bank has been ordered by the executing court to pay the amount of Rs 69,891.30p. This order was made pursuant to an order of attachment made on 29-10-1992 attaching the bank account of Respondent 5 with the appellant Bank, on the assumption that Respondent 5 had a sum of Rs 1,18,011.30p in his account with the appellant Bank. Admittedly, this impression resulted from an erroneous entry made in the bank accounts when in fact no such amount was to the credit of Respondent 5 in that account. This order of the executing court has been affirmed by the High Court which has dismissed the appellant Bank's revision against the order of the executing court. Hence this appeal by special leave.3. From the admitted facts, it is clear that the amount directed to be paid out of the bank account of Respondent 5 not being available therein, the consequence of...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1997SC3819; JT1997(7)SC132; RLW1997(3)SC382; 1997(5)SCALE294; (1997)7SCC133
ORDERK. Venkataswami J.2. Indisputably, the appellants herein are the close agnates of the deceased Bhullan Devi's husband Ram Lai. Likewise the respondents herein belong to a different caste. That appears to be the sheet-anchor of the appellants' case for attacking the genuineness of the Will in dispute.3. Broadly put the objections raised by the appellants before the Trial Court for granting Probate were (a) that the beneficiaries (respondents herein) belong to a different caste and that the recital in the Will that the beneficiaries were looking after the needs of the testatrix were absolutely false and were without any foundation; (b) that the testatrix at the time of her death, namely, 3.10.72, was very old, weak and hard of hearing and was not at all in a disposing state of mind; (c) that there were no good reasons for ignoring the appellants and selecting the respondents to bequeath the suit house; (d) that the appellants and the family members were looking after the needs of th...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1997SC3870; JT1997(7)SC102; 1997(5)SCALE275; (1997)6SCC478; [1997]106STC609(SC)
ORDERKhare J.2. Having heard the matter and perused the record, we find the crucial question that arises in the present appeals is, as to whether the Government Ayurvedic College, Trivandrum comes within the expression' State' occurring in Section 2(viii) of the Act which defines 'dealer'. Further, the second question that arises for consideration is, as to whether the certificate issued by the Govt. Ayurvedic College substantially satisfied the requirements of Sub-rule (14) of Rule 32 and Form-25. But, these questions have neither been dealt with by the Sales Tax Authorities nor by the High Court. Initially, we thought to decide these questions here, but, in the absence of material facts, it is not safe to decide these questions in this appeal. In such circumstances, we set aside the order and judgment of the High Court of Kerala dated 8.9.1989 in TRC Nos. 106, 107 and 108 of 1989, and send these cases back to the High Court for deciding the questions referred to above. The appeals ar...
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