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Jul 19 2007 (HC)

N. Boriah Vs. the Nilgiri Co-operative Printing Press by Its Special O ...

Court : Chennai

Reported in : AIR2008Mad69; 2008(1)CTC137; (2008)1MLJ1114

.....the present second appeal in s.a. no. 755 of 1994. 18. this court had admitted the second appeal on the following substantial question of law:on the facts and circumstances is not the plaintiff entitled to the decree on the basis of prescription, the appellant using the road-way continuously for over the statutory period19. on a perusal of the records available and based on the averments made on behalf of the plaintiff as well as the defendant, it is clear that the plaintiff has not proved his right of easement of necessity or easement by prescription. the plaintiff has not been in a position to show that the plaintiff and his predecessor-in-interest have been using the suit pathway for nearly 65 years as claimed by him. the courts below have found that the plaintiff had alternate access to his property. 20. it was also found from the report filed by the advocate commissioner that there was no pathway in the suit property as claimed by the plaintiff. in such circumstances, the plaintiff has not shown sufficient reasons or cause for this court to interfere with the findings of the courts below. 21. for the reasons stated above, the judgment and decree of the district munsif court,.....

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Jul 19 2007 (HC)

Bharath Steel Rolling Mills Vs. Commercial Tax Officer

Court : Chennai

Reported in : (2009)26VST646(Mad)

.....to refund entry tax collected to the petitioner paid by them as per the petitioner's representation dated june 29, 2007.2. the petitioners are manufacturers of mild steel rods, angles, channels, bars, flats and squares at salem and assessee on the files of the commercial tax officer, shevapet (north) circle, salem.3. the petitioner caused entry of goods such as m.s. ingots from other states for the purpose of use in the manufacturing activities and therefore, it would come under the expression 'importer' as defined under section 2(g) of the act. subsequent to the notification of the state government dated march 27, 2002, the petitioner was made liable to pay entry tax. the respondent in his proceedings in tngst no. 2740155/2002-03 (entry tax) dated december 19, 2006 determined the purchase price of m.s. ingots at rs. 3,98,04,700 and collected tax of rs. 15,92,188 under the tamil nadu tax on entry of goods into local areas act, 2001.4. placing reliance on the division bench judgment of this court in itc limited v. state of tamil nadu reported in [2007] 7 vst 367, learned counsel for the petitioner submitted that the impugned order is contrary to the division bench judgment and.....

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Jul 19 2007 (SC)

Union of India (Uoi) Vs. Dharamendra Textile Processors

Court : Supreme Court of India

.....or paid or has been short-levied or short-paid or erroneously refunded by reasons of fraud, collusion or any wilful misstatement or suppression of facts, or contravention of any of the provisions of this act or of the rules made thereunder with intent to evade payment of duty, the person who is liable to pay duty as determined under sub-section (2) of section 11a, shall also be liable to pay a penalty equal to the duty so determined:provided that where the duty determined to be payable is reduced or increased by the commissioner (appeals), the appellate tribunal or, as the case may be, the court, then, for the purposes of this section, the duty as reduced or increased, as the case may be, shall be taken into account.we also quote hereinbelow section 271(l)(c) of the income tax act:271. failure to furnish returns, comply with notices, concealment of income, etc.(1) if the assessing officer or the commissioner (appeals) or the cit in the course of any proceedings under this act, is satisfied that any person(a) and (b) ******(c) has concealed the particulars of his income or furnished inaccurate particulars of such income,he may direct that such person shall pay by way of.....

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Jul 19 2007 (HC)

The Management of Indian Airlines Limited Vs. S.M.K. Khan and the Pres ...

Court : Chennai

Reported in : (2007)6MLJ1284

.....the allowing of the writ petition, filed by the first respondent workman, challenging the order of compulsory retirement passed against him.2. the factual matrix of the case is as follows:2.1. first respondent joined the service under the appellant management as a security guard on 12.09.1966. when he was to attain the age of 55 years, his case came up for review before the regional director (south). the said superior officer issued a memo, dated 11.05.1998, to first respondent, stating that his retention in service beyond the age of 55 years required a perusal of his past records and on examination of the previous service particulars, he proposed to retire the first respondent from the service of indian airlines limited, in terms and service regulation 12, with effect from 10.08.1998 (close of work). 2.2. the grounds adduced in the memo are, despite various warnings and punishments, the incumbent had not shown any improvement and his attendance records for the period from 1994 to 1997 were far from satisfactory and, hence, it was felt that no useful purpose would be served by continuing his services in the company beyond the age of 55 years. he was also called upon to make his.....

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Jul 19 2007 (HC)

Sanghamitra Ghosh Vs. Rashmoni Gupta and ors.

Court : Kolkata

Reported in : 2007(4)CHN538

.....act. thereafter the property became marketable. the plaintiffs always agreed rather came forward to conclude the deal by appointing surveyor and in fact survey was done and in spite of such action on part of the plaintiffs the defendant did not execute and register conveyance.9. on the plea of limitation he submits that the agreement dated 8th october, 1986, was modified on 6th february, 1997. the time being essence of the contract was given go by both the parties by their acts and conduct and particularly as the property was not marketable because of the pendency of the proceedings initiated under the provision of urban land (ceiling and regulation) act. as such no action could be taken. the defendant by her act and conduct has acknowledged claim and contention of the plaintiffs. in the month of january, 2000 the plaintiff and defendant jointly appointed surveyor and the defendant had prepared map showing area location, boundary and common passage of the property to be sold to the plaintiffs. the said plan was handed over on 29th march, 2000 to the defendant. in spite of the aforesaid when the defendant did not take any step the suit had to be filed in 2003. in support of his.....

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Jul 19 2007 (HC)

Prabir Kumar Mondal Vs. State of West Bengal and anr.

Court : Kolkata

Reported in : 2007(4)CHN833

.....act, 1910 has also been challenged to be illegal and prayer for quashing the same has been made.7. it appears that the indian electricity act, 1910 (act 9 of 1910) was repealed the provisions of section 135 of the electricity act, 2003 which came into force with effect from 10.6.2003. so, obviously on the date of occurrence, the indian electricity act, 1910 was a repealed act and no prosecution can be started and no cognizance can be taken on the basis of chargesheet submitted under the indian electricity act, 1910. so, obviously the criminal proceeding instituted against the petitioner/accused is illegal and the cognizance on the basis of the police report submitted under the indian electricity act, 1910 is also illegal and without jurisdiction and the same cannot stand. as the proceeding is instituted under the provisions of the indian electricity act, 1910 when the same was repealed act and this is the early stage of proceeding and the cognizance is bad and it has not reached the stage of framing charge. so, the provision of section 216 of the criminal procedure code is not attracted in this case. as this is not a case under section 135 of the electricity act, 2003.....

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Jul 19 2007 (HC)

TitIn Kar Alias Tatan Alias Sujay and ors. Vs. State of West Bengal

Court : Kolkata

Reported in : 2007CriLJ268

.....fir it is alleged that the victim shouted whereupon bachhu came but the mother of the victim who according to the fir was made acquainted with the facts of the case did not talk about bacchu.both bacchu and the mother of the victim turned hostile.therefore we are unable to accept this submission.vi) in the cross-examination the prosecutrix deposed that five of the accused persons and three unknown persons raped her whereas in the fir she had alleged that 10/ 12 persons had raped and she had given 7 specific names in the fir.in her deposition the prosecutrix has stated that 5 of the accused persons raped her. names of these 5 persons also appear in the fir. both in the fir and in her deposition at the trial she has stated that some of the rapists she could not identify. therefore, we are not prepared to disbelieve the prosecutrix.vii) absence of injury on the body of the victim according to mr. mukherjee would go to show that no such incident happened.we are unable to accept this submission. it has been held in the case of rafiq v. state of u.p. reported in : 1980crilj1344 that presence or absence of injury is not decisive in a matter of sexual offence. the view expressed by.....

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Jul 19 2007 (TRI)

National Savings and Others Vs. Mrs. C.H. Annapurna

Court : Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

.....1. aggrieved by the order in c.d. no. 289/2005 on the file of district forum, guntur, opposite parties preferred this appeal. 2. the brief facts as set out in the complaint are that the complainant was national savings scheme agent at vinukonda, guntur district and submitted that she was appointed as such by the opposite parties to collect deposits from the public on behalf of the national savings organization and these deposits were to be deposited in the post office and the opposite parties agreed to allow percentage/commission on the national savings booked by her as remuneration for her services. the claims have to be processed by the district savings officer, n.s.s., guntur attached to the deputy regional director, vijayawada and the bills were sent to second opposite party i.e., deputy regional director, machilipatnam and the final approval for this claim is subject to the approval of regional director, bangalore. the complainant further submitted that the entire scheme works subject to the rules and regulations issued by ministry of finance, government of india, from time-to-time and in case of non-payment of commission, the district collector can also intervene......

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Jul 19 2007 (TRI)

Dr. Manoj Sharma and Another Vs. Kuldeep Mahajan and Others

Court : Union Territory Consumer Disputes Redressal Commission UT Chandigarh

.....5.00 lacs against sri guru harkrishan sahib hospital trust, sohana (respondent no. 2) and dr. manoj sharma appellant no. 1. 2. briefly stated the facts are that dr. manoj sharma, appellant no. 1 is working with sri guru harkrishan sahib charitable trust, sohana which provides treatment to the patients on payment. 3. it was next averred that respondent no. 1 kuldeep mahajan (complainant) was having pain in his abdomen and feeling difficulty in passing urine and as such he got ultrasound from aman ct scan on 29.4.2003 and was informed of some complication. he got another ultrasound from dr. sudhir gupta, sector 37, chandigarh on 30.4.2003. reports of ultrasounds are annexures c-1 and c-2 . thereafter, respondent no. 1 approached sri guru harkrishan sahib charitable hospital trust, sohana on 30.4.2003 where dr. manoj sharma, appellant attended him and he was diagnosed as case of “left upper ureteric calculus” and further observed about the presence of upper ureteric stone with hdn in left side of kidney and advised removal of stone through laser treatment without open surgery. he was assured that this technique of removing stone without open surgery was hundred percent.....

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Jul 18 2007 (TRI)

Weldflux Industries Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (2007)(121)ECC39

.....appellant on the duty paid by the supplier of wire rods. it is the contention of the revenue that the duty ought not to have been paid by the manufacturer of wire rods in view of the decision of the hon'ble supreme court in the case of m/s. technoweld, and hence cenvat credit of such duty is inadmissible.4. it is seen that the issue is now squarely covered in favour of the appellant by the retrospective amendment of the rule 16 of central excise rules. there is also board circular which says that the modvat credit of the duty paid on such redrawn wire cannot be denied to the purchasers. the division bench of the tribunal in the case of supreme heatreaters pvt. ltd. vide its final order no. a/1321/wzb/2005/c2/eb dt. 28.10.2005 held as under: we find that the issue is no more res integra and has been settled by the tribunal by various decisions. reference may be made to the tribunal's decision in the case of psl holding ltd. v. commissioner of central excise rajkot drums v. commissioner of central excise, vapi . reference has also been placed upon the hon'ble supreme court's decision in the case of commissioner of central excise, vadodara v. narmada chematur pharmaceuticals ltd......

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