Court : Supreme Court of India
Reported in : AIR1998SC1549; JT1997(7)SC472; 1997(5)SCALE537; (1997)7SCC190; [1997]Supp3SCR497; [1997]107STC196(SC)
V.N. Khare, J.1. The short question that arises for consideration in this appeal is whether the expression 'sale or purchase occasions such import' occurring in Sub-section (2) of Section 5 of the Central Sales Tax Act (in short the Act) requires that a completed sale should precede the import.2. The material facts which have given rise to the aforesaid question are these:3. In response to the tender invited by the Directorate General of Supplies and Disposal (for short 'DGS&D;'), Government of India, New Delhi, the respondent M/s. Embee Corporation, Bombay (hereinafter referred to as the 'assessee') who carries on the business of buying and selling chemicals, had submitted a tender for supply of Carbanite for use in the manufacture of different types of propellant explosives as per specifications. The assessee in its tender mentioned the name of M/s. Chemicals Work Lowi, West Germany as the supplier and from whom the materials were to be imported for which necessary import recommendat...
Tag this Judgment!Court : Supreme Court of India
Reported in : (1998)9SCC353
ORDER1. The appellant and seven others were placed on trial before an Additional Sessions Judge of Chandrapur on the allegations that on 2-1 -1990 at or about 8.00 a.m. they committed rioting on Chandrapur Tadoba Road and, in course thereof, the murder of Alakh Niranjan. On conclusion of the trial the learned Judge convicted the appellant under Section 302 IPC (simpliciter), while acquitting the other seven. As the appeal preferred by the appellant in the High Court proved abortive he has filed the instant appeal after obtaining special leave.2. To bring home the charges leveled against the appellant and, for that matter, the other accused persons, the prosecution rested its case upon the testimonies of, besides the doctor who held the post-mortem examination and other formal witnesses, Brijendra Pande (PW 3), brother of the deceased, who gave an ocular version of the incident and upon the dying declaration of Alakh Niranjan (Ex. 62) recorded by the Investigating Officer in the hospita...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1997SC3567; 1997(2)ALD(Cri)578; 1998(1)BLJR79; 1997CriLJ4402; 1997(3)Crimes237(SC); JT1997(7)SC464; 1997(5)SCALE548
ORDERS.P. Kurdukar J.1. This Criminal Appeal by Special Leave is filed by Mahesh Mahto (A-2) challenging the conviction and sentence passed under Sections 302, 201/34 IPC. Originally Umesh Mahto (A-1), Mahesh Mahto (A-2) and Ramdulari Devi (A-3) were tried for an offence punishable under Sections 302, 201/34 IPC for committing the murder of Meera Devi, the wife of Umesh Mahto (A-1). Meera Devi was married to A-1 in the year 1982 and Durgaman (second marriage) took place in the month of Baishakh, 1983. It is alleged by the prosecution that at the time of Durgaman A-1 demanded a scooter but the said demand could not be fulfilled because of financial difficulties of the brother of Meera Devi who however, assured that he will give a bi-cycle. Accordingly a bi-cycle was given to A-1. Despite this A-1 and other accused were not satisfied and they made a further demand of some furniture articles. The brother of Meera Devi was unable to meet these demands at that time but, however these furnit...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1997SC3569; 1998(1)ALT(Cri)22; 1997CriLJ4404; JT1997(7)SC461; RLW1997(3)SC389; 1997(5)SCALE545; (1997)11SCC15
ORDERS.P. Kurdukar J.1. This Criminal Appeal by Special Leave is filed by the State of Orissa challenging the judgment and order of acquittal dated 3.17.84 passed by the High Court of Orissa. The respondent/accused was put up for trial for an offence punishable under Section 302 IPC for committing the murder of his wife, Sarita Sahu. The Sessions Court accepted the evidence of dying declarations led by the prosecution being trustworthy and accordingly convicted the respondent under Section 302 IPC and sentenced him to suffer life imprisonment. The respondent preferred an appeal to the High Court of Orissa which was allowed by the Learned Division Bench of the said High Court holding that the prosecution evidence is not sufficient to hold the respondent guilty of an offence punishable under Section 302 IPC for committing the murder of his wife. It is this order of the High Court dated 31.4.84 which is the subject matter of challenge before us.2. It was alleged by the prosecution that on...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1998(80)FLR847]; JT1998(7)SC390; (1998)9SCC258
ORDER1. Respondents 1 to 28 are daily-rated muster-roil casual labour employed by ihe appellant-Municipal Corporation. Their services were terminated w.e.f. 26-8-1993, Therefore, they filed a writ petition before the High Court praying that they be considered for regularisation. By the impugned judgment, the High Court has given a direction to regularise the services of the respondents and has quashed their discharge from service w.e.f. 26-8-1993. The present appeal is filed by the appellant-Municipal Corporation.2. It is pointed out by the appellant that the establishment expenditure of the appellant-Municipal Corporation had shot up to 92.73% in 1993-94. The details of establishment expenses from 1983-84 to 1993-94 are annexed. The establishment expenditure was 68.33% in 1983-84, 74.03% in 1984-85 and 95.44% in 1985-86. Thereafter it has fluctuated within this range coming up to 96.13% in 1990-91. In 1993-94 which was the relevant year it stood at 92.73%. The Government of M.P. (Lega...
Tag this Judgment!Court : Supreme Court of India
Reported in : JT1997(7)SC586; 1997(5)SCALE621; (1997)7SCC575; 1997(2)LC721(SC); (1997)3UPLBEC1831
M.Rao J.1. Leave granted in the SLPs.2. These appeals are all connected and can be disposed of together. All the appeals except two (Civil Appeals arising out of SLP No. 8676 of 1996 and 1296-61 of 1996 are filed against the order of the Orissa Administrative Tribunal dated 3.10.1994 in O.A. 343 of 1994 and batch. The two SLPs, referred to above arise out of an order dated 16.2.1995 in O.A. 315 of 1995 and 335 of 1995. C.A. 7155/1993 arises out of judgment in OA 631/1991 dated 19.10.1992.3. We shall set out the facts in the Civil Appeals arising out of SLPs No. 22941-63/94 These SLPs are filed against orders of the Full Bench of the Orissa Administrative Tribunal in OA No. 343/1994. By the said, the Full Bench of the Tribunal agreed with the views expressed by the Division Bench of the Tribunal in the referring Order dated 2.5.1994 and observed that the views expressed by an earlier Division Bench in OA No. 647/1992 that the Government letter dated 13.3.1992 had materially changed the ...
Tag this Judgment!Court : Supreme Court of India
Reported in : JT1998(9)SC48a; 1999(I)OLR(SC)212; (1998)9SCC604
ORDER1. Heard Mr Sodhi, learned counsel appearing for the appellant and Mr Subba Rao, the learned counsel for the respondent-State of Delhi. This writ petition has been presented by the petitioner Murti Devi for appropriate compensation for the death of an undertrial prisoner Raj Kumar who while kept in judicial custody in Tihar Jail had been seriously assaulted inside the jail and on account of injuries suffered by him died after being admitted in a Delhi hospital. Initially, the jail authorities made an attempt to assert that the said undertrial prisoner Raj Kumar was a drug addict and presumably as a consequence of withdrawal symptoms had suffered some injuries and also on account of an old injury in kidney, he had died. Such case of the jail authorities had been demonstrated to be false by the post-mortem report indicating that there were no such withdrawal symptoms and the doctor who held post-mortem examination had noticed a number of injuries on the person of the deceased. It ap...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1999(81)FLR413]; JT1998(8)SC518; (1998)9SCC563
ORDER1. The respondent who was employed as Ticket Collector in the North-Eastern Railway was confirmed on that post on 6-1-1958. He was promoted as a Senior Ticket Collector in 1966 and he was confirmed on that post on 9-9-1974. The respondent applied for being allowed to proceed on deputation as Lecturer in Law in Jai Narain Degree College, Lucknow for a period of two years. His application was accepted on the conditions as laid down in Railway Board's letter dated 11/18-12-1972 11/18-12-1972 . The letter also states that the respondent will deposit service contributions with the Railways regularly and that if he does not report for duty to the Railway Administration after the expiry of two years his lien will be suspended and he will have no claim for employment in the Railways.2. These directions are pursuant to the Railway Board's circulars in this connection dated 4-12-1968 and 7-8-1972. The Board's circular of 4-12-1968 refers to its earlier letter of 21-1-1961. In para 2(A) of t...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1997SC3275; (1998)1GLR577; [1997]227ITR414(SC); JT1997(7)SC442; 1997(5)SCALE520; (1997)7SCC17; [1997]Supp3SCR466
ORDERThomas, J. 1. The question raised, in its broad parameters, is whether industrial development could be enveloped within the expression 'planning, development or improvement of cities, towns and villages or for both' in Section 10(20A) of the Income-tax Act, (for short 'the I.T. Act').2. Appellant, Gujarat Industrial Development Corporation, (for short 'the Corporation') claimed exemption from taxation under the I. T. Act on two alternative premises, one under Article 289(1) of the Constitution and the other under Clause (20A) of Section 10 of the I. T. Act. A Division Bench of High Court of Gujarat disallowed the claim under both. Hence the Corporation has filed this appeal by special leave.3. Corporation has been created under the Gujarat Industrial Development Act, 1962, (for short 'the Gujarat Act') with the right to hold properties and the right to sue and be sued in its own name. The Income-tax Officer concerned repelled the claim of the Corporation for exemption from tax on ...
Tag this Judgment!Court : Supreme Court of India
Reported in : [1999(81)FLR273]; JT1998(8)SC460; (1999)ILLJ1229SC; (1998)9SCC561
ORDER1. This appeal is filed against the order of the Tribunal constituted under the Gujarat Secondary Education Act, 1972. The appellants after initiating disciplinary proceedings and after holding a regular inquiry found that the charges framed against the first respondent were proved and consequently dismissed him from service. Before passing the order of dismissal, as required by law, the approval of the District Educational Officer was also obtained.2. Aggrieved by that, the first respondent has filed an application before the Tribunal challenging the order of dismissal.3. The Tribunal while deciding the issue found that some of the charges were proved. However, it went further and re appreciated the evidence as if it was sitting in appeal and reversed the findings given on other charges. Ultimately, the Tribunal substituted the punishment of dismissal by reducing two increments for a period of one year. The High Court also declined to interfere with the order of the Tribunal. Und...
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