Uttaranchal Court October 2003 Judgments
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Sah Alam Vs. State of Uttaranchal
Court: Uttaranchal
Decided on: Oct-16-2003
Reported in: AIR2005Utr21; (2004)2UPLBEC73
Rajesh Tandon, J.1. Heard Counsel for both the parties.2. By the present writ petition the petitioner has prayed for the revaluation of the answer sheets.3. Revaluation cannot be permitted in view of the judgment of the Apex Court in Maharashtra State Board of Secondary and Higher Education v. Paritosh Bhupesh Kumar Seth, AIR 1984 SC 1543.4. Similar view has been taken by me in Writ Petition No. 633 (M/S)/2003, Km. Kaumudi v. Uttaranchal Shiksha Evam Parishad and Ors.5. However, in view of Rule 21 of Chapter XII of the U.P. Education Code, the petitioner is at liberty to avail scrutiny of answer sheets. Rule 21 is quoted below :'Answer sheets of those candidates who have failed in only one subject by not more than 5 percent marks fixed for that subject, shall be scrutinized without any application or fees. Other examines who want to get their answer sheets scrutinized may get that done under following rules :(a) Any examinee who appeared in the examination conducted by the Board, may a...
Commissioner of Income-tax and anr. Vs. Atwood Oceanics International ...
Court: Uttaranchal
Decided on: Oct-16-2003
Reported in: (2004)186CTR(Uttranchal)328; [2003]264ITR761(Uttaranchal)
S. H. Kapadia, C.J.1. This group of appeals involve a common question of law and fact and therefore they are disposed of by this common judgment.2. For the sake of clarity we hereby mention the facts in Income-tax Appeal No. 438 of 2001.Facts :3. Atwood Oceanics International Company was the representative assessee of its employee--Gene Little who was employed during the accounting year ending March 31, 1983, relevant to the assessment year 1983-84, on off shore drilling rig operating in Bombay High for oil exploration in the Continental Shelf of India for ONGC. The return of income was filed on April 17, 1986. Original assessment was done on April 19, 1986, under Section 143(3) of the Income-tax Act, 1961, on the total income of Rs. 1,34,729.4. In the assessment proceedings, the assessee contended that the income of the employee was earned beyond 12 nautical miles of territorial waters during the year ending March 31, 1983, and was therefore not taxable in the assessment year 1983-84 ...
Madan Jyoti Verma Vs. Presiding Officer, Labour Court and ors.
Court: Uttaranchal
Decided on: Oct-16-2003
Reported in: [2004(101)FLR328]; (2004)2UPLBEC75
Rajesh Tandon, J.1. By the present writ petition the petitioner has challenged the order dated 5.6.1997 to the writ petition.2. Brief facts giving rise to the writ petition are that the petitioner was appointed by the Respondent No. 2 on the post of Dairymen in Dehradun on 6.7.89 on the pay scale of Rs. 305-5-390. The petitioner was promoted on the post of Assistant Supervisor on 10-8-1992 by the order dated 16th September, 1992 in the pay scale of Rs. 950-1500/-.3. On 11.12.1995 the Respondent No. 2 has passed the order of suspension of the petitioner. However, charge sheet was issued on 6th February, 1996. On 20th May 1996 petitioner was terminated.4. Against the order of termination of the petitioner has approached the Labour Court in Case No. 1016 (1) of 1997 under Section 6(3) of the Industrial Disputes Act. On 5th June, 1989. The petitioner has lost the Case No. 1016 of 1997 and as such the termination order dated 20.5.1996 was challenged in the writ petition. The petitioner has ...
Kulbhushan Singhal and ors. Vs. Gyan Singh and ors.
Court: Uttaranchal
Decided on: Oct-15-2003
Reported in: 2005ACJ1035; AIR2004Utr36
1. Being aggrieved by the Award dated 6th May 1995 passed by Motor Accident Claims Tribunal/IIIrd Additional District Judge, Nainital in MACT Case No. 542 of 1991, the claimants and the owner of the offending vehicle have come to this Court by way of Appeals from Order under Section 173 of Motor Vehicles Act, 1988.2. Since, common question of law and fact arises for determination, all the above appeals are decided by this common judgment.3. FACTSDr. Ashok Kumar Singhal and his wife Dr. Smt. Archana Singhal were on their way from Bijnore to Nainital to visit their elder son Apurva studying in 5th standard in St. Joseph School, Nainital. This was on 16th July 1991. On their way to Nainital, they were travelling in a Maruti Car No. UGH 7585. At 8:40 a.m. the accident took place. At 8:40 a.m. the Maruti Car collided with a private bas No. USI 5345 owned by Gyan Singh (Respondent No. 1). The offending bus was insured with National Insurance Company. Dr. Ashok Kumar Singhal (deceased) was a ...
Commissioner of Income-tax and anr. Vs. Hotel Control Pvt. Ltd.
Court: Uttaranchal
Decided on: Oct-14-2003
Reported in: [2004]265ITR109(Uttaranchal)
S. H. Kapadia, C. J.1. Being aggrieved by the decision of the Tribunal dated August 16,1999, in I. T. A. T. No. 2842/D of 1992 the Department has come by way of appeal under Section 260A of the Income-tax Act, 1961.Facts :The assessee is a private limited company. It runs a hotel by the name 'Hotel Savoy' at Mussoorie. The assessee claimed Rs. 6,32,718 as revenue expenditure incurred on repair and maintenance of the building, compound, furniture and maintenance of the hotel. However, the Assessing Officer granted deduction of Rs. 1,01,718 and he capitalised the balance of Rs. 5,31,000 as capital expenditure. Being aggrieved the assessee carried the matter in appeal to the Commissioner of Income-tax (Appeals), Dehradun, who took the view that the entire amount of Rs. 6,32,718 was revenue expenditure. Being aggrieved the Department carried the matter in appeal to the Tribunal which has confirmed the order of the Commissioner of Income-tax (Appeals). Being aggrieved the Department has com...
Commissioner of Income-tax and anr. Vs. Hyundai Heavy Industries Co. L ...
Court: Uttaranchal
Decided on: Oct-14-2003
Reported in: (2004)189CTR(Uttranchal)91; [2003]264ITR328(Uttaranchal)
S.H. Kapadia, C.J. 1. This group of appeals raises a common question of law and fact. Hence, the three appeals are decided by this common judgment.2. For the sake of convenience, the facts in Income-tax Appeal No. 12 of 2003 are mentioned hereinbelow ;Facts : Hyundai Heavy Industries Company Ltd., the assessee, was charged with interest under Section 201(1A) of the Income-tax Act, 1961, for short payment of tax deducted at source from the salary of its employee for the assessment year 1994-95. Being aggrieved by the order of the Assessing Officer, the said assessee went in appeal to the Commissioner of Income-tax (Appeals). The order of the Assessing Officer was confirmed and the appeal was dismissed. Being aggrieved the assessee carried the matter in appeal to the Income-tax Appellate Tribunal which took the view that in the quantum appeals it has been held that free boarding on the rigs was not a perquisite under Section 17(2)(iii) and those decisions have not been challenged by the ...
Cit and anr. Vs. Hotel Control (P) Ltd.
Court: Uttaranchal
Decided on: Oct-14-2003
Reported in: [2004]134TAXMAN109(NULL)
S. H. Kapadia C.J.Being aggrieved by the decision of the Tribunal dated 16-8-1999, in I.T.A.T. No. 2842/D of 1992 the department has come by way of appeal under section 260A of the Income Tax Act, 1961.Facts :The assessee is a private limited company. It runs a hotel by the name 'Hotel Savoy' at Mussoorie. The assessee claimed Rs. 6,32,718 as revenue expenditure incurred on repair and maintenance of the building, compound, furniture and maintenance of the hotel. However, the assessing officer granted deduction of Rs. 1,01,718 and he capitalised the balance of Rs. 5,31,000 as capital expenditure. Being aggrieved the assessee carried the matter in appeal to the Commissioner (Appeals), Dehradun, who took the view that the entire amount of Rs. 6,32,718 was revenue expenditure. Being aggrieved the department carried the matter in appeal to the Tribunal which has confirmed the order of the Commissioner (Appeals). Being aggrieved the department has come by way of appeal to this court under se...
Kulbhushan Singhal and ors. Vs. Gyan Singh and ors.
Court: Uttaranchal
Decided on: Oct-14-2003
Reported in: 3(2005)ACC611
S.H. Kapadia, C.J.1. Being aggrieved by the award dated 6.5.1995 passed by the Motor Accident Claims Tribunal/Third Additional District Judge, Nainital, in M.A.C.T. Case No. 542 of 1991, the claimants and the owner of the offending vehicle have come to this Court by way of appeals from order under Section 173 of Motor Vehicles Act, 1988.2. Since, common question of law and fact arises for determination, all the above appeals are decided by this common judgment.Facts:3. Dr. Ashok Kumar Singhal and his wife Dr. Archana Singhal were on their way from Bijnore to Nainital to visit their elder son Apurva studying in 5th standard in St. Joseph School, Nainital. This was on 16.7.1991. On their way to Nainital, they were travelling in a Maruti car No. UGH 7585. At 8.40 a.m. the accident took place. At 8.40 a.m. the Maruti car collided with a private bus No. USI 5345 owned by Gyan Singh, the respondent No. 1. The offending bus was insured with National Insurance Co. Ltd. Dr. Ashok Kumar Singhal ...
Commissioner of Income-tax and anr. Vs. Sedco Forex International Dril ...
Court: Uttaranchal
Decided on: Oct-09-2003
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 ...
Maha Nand Bhatt Vs. Uttaranchal Siksha Evam Parisha Parishad and ors.
Court: Uttaranchal
Decided on: Oct-01-2003
Reported in: AIR2005Utr11
ORDERRajesh Tandon, J.1. The present writ petition has been filed for a writ, order or direction in the nature of mandamus commanding the respondents for revaluation of answer of the petitioner's High School Examination 2003.2. The petitioner has alleged that his son namely Jai Prakash appeared in the High School Examination in the year 2003 from Government Inter College Sukhdhang, Champawat. On 30-6-2003 result of High School Examination was declared by the respondents which was published in the news paper on 1-7-2003. The petitioner was shocked to see that he had been given only 7 marks in math first paper and 14 marks in Maths second paper out of 100 marks. As the result the petitioner's son Was failed in the examination.3. Heard the learned counsel for the parties.4. So far as the revaluation of answer book is concerned the same is not permissible in view of the various authorities of the Apex Court and High Courts. The Apex Court in Bhushan Uttam Khare v. Dean B. J. Medical Colleg...
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