Reported in : 2006(I)OLR772
.....high court under article 226 of the constitution of india has wide power to pass appropriate order and issue proper direction as necessary in the facts and circumstances of a case in the interest of justice, but cannot ignore the scope of the writ application and nature of dispute involved in it and enter into the field pertaining to contractual obligation between the parties and issue directions annulling the existing contract and/or introducing any new contract in its place. in support of such contention the learned counsel for the opposite parties relied upon a decision of the apex court in the case of orissa state financial corporation v. nasrasingh ch. nayak and ors. reported in : (2003)10scc261 . shri sahoo also contended that while granting or refusing permission, it is not necessary for the opposite party no. 1 to assign any reason as the land belongs to the opposite party no. 1 being a lessee under the state government and, therefore, interpretation/ implementation of a clause in a contract cannot be the subject matter of a writ application. in this connection, the learned counsel also relied upon another decision of the apex court in the case of kerala state.....
Tag this Judgment! Ask ChatGPTReported in : 102(2006)CLT122; 2006(I)OLR802; [2006]148STC324(Orissa)
.....1999 (hereinafter called 'the o.e.t. rules') for the years 2003-04 and 2004-05 respectively as well as the demand notices, vide annexure-1,as the facts and the points of law involved in both the writ petitions are common, they were heard together and are being disposed of by this common judgment.2. the petitioner has registered itself as a dealer under o.p. no. 1-assessing authority, jagatsinghpur, and has been assessed to orissa entry tax under section 7(4) of the o.e.t. act and rule 10(2) of the o.e.t. rules and demands have been raised to the tune of rs. 1,79,62,7937- and rs. 1,02,33,9477- for the assessment years 2003-04 and 2004-05 respectively and the petitioner has been directed to deposit the aforesaid tax. the grievance of the petitioner is that during the course of assessment the claim of the petitioner for deduction on the value of the scheduled goods brought to the state for exploration work has been rejected and entry tax has been levied by the assessing authority.3. the petitioner-company has been granted permission by the central government to drill and explore oil and natural gas on the off-shore area identified as 'block nec osn-97/2 which includes the.....
Tag this Judgment! Ask ChatGPTReported in : 102(2006)CLT196
.....after the death of the original tenant and before the ex parte order was set aside, it cannot be said that they were wilful defaulters, ignoring the fact that the learned courts below were only required to decide whether the father of the original tenant was in wilful default in payment of rent on the date of filing of the h.r.c. case. according to the learned counsel, both the courts below arrived at perverse findings without bearing in mind the principles as to when the default would be wilful. if the landlord accepts the rent for several months at a time on many occasions, the default, if any, on the part of the tenant would stand condoned. it is further contended that even assuming but not admitting that though normally a monthly tenant is under obligation to pay the rent from month to month, such obligation is subject to a contract to the contrary, which contract need not be reflected in a formal document but can be spelt out from the conduct of the parties spread over a fairly long period of time. the learned counsel has referred to some decisions of this court as well as of the apex court on the question of wilful default and contended that the default in order to be.....
Tag this Judgment! Ask ChatGPTReported in : AIR2006Ori140
.....maintenance cost for five years) for which bid has been invited. the turnover will be indexed at the rate of 8 per cent for a year.(b) satisfactorily completed, as prime contractor, similar works in a year equal in value to one third of the estimated cost of work (excluding maintenance cost for five years) for which the bid is invited or such higher amount as may be specified in the appendix to itb.5. a bare reading of the said clause makes it clear that to qualify for award of contract each bidder should have in the last five years achieved in any one year a minimum financial turnover in all cases of civil engineering construction works only and volume of construction work of at least the amount equal to the estimated cost of works for which bid has been invited and the turnover will be indexed at the rate of 8% for a year. the other condition to be satisfied is that the bidder must have satisfactorily completed, as prime contractor, similar works in a year equal in value to one third of the estimated cost of work excluding maintenance cost for five years for which the bid is invited or such higher amount as may be specified in the appendix to itb. the said clause.....
Tag this Judgment! Ask ChatGPTReported in : 2007ACJ2236; AIR2006Ori167
.....article 226 of the constitution of india for enforcing the contractual obligation, arising out of a policy contract, since disputed question of fact are involved and the matter can be decided by a competent civil court and that the petitioner has not approached this court in clean hands, inasmuch as, there has been suppression of material and relevant facts. according to these opposite parties, the deceased-life assured was suffering from miliary tuberculosis (t.b. meningitis) with tuberculoma of brain from 5-11-1995 as per the statement of the consulting doctor dr. m.a. rahim. but at the time of revival of the policy, the life assured deliberately suppressed this fact while giving declaration of good health and the same fact was revealed at the time of scrutiny of the claim form. it is stated that late mohesh moda, son of the present petitioner, submitted a proposal dated 7-2-1995 on 11-2-1995 at the office of the opposite party no. 2 and the said proposal having been accepted, a policy was issued on 15-2-1995 for assured sum of rs. 3,00,000/-. the policy bond issued has been annexed as annexure-a/1. the life assured had paid only three premium instalments, first being on.....
Tag this Judgment! Ask ChatGPTReported in : [2006]284ITR371(P& H)
.....order dated september 18,1989, passed in w.t.a. no. 471 of 1987, for the assessment year 1978-79, to this court for its opinion:(i) whether, on the facts and in the circumstances of the case, the appellate tribunal was right in law in allowing deduction under section 5(1)(iv) of the wealth-tax act, 1957, in respect of the assessee's share in the land and building of the firm in which he is a partner?(ii) whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was right in law in holding that the following deductions should be allowed in computing commercial profits for the purpose of capitalisation:1. 50 per cent, of salary paid to managing partner2. depreciation3. income-tax payable by firm4. bad debts.(iii) whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was right in law in holding that multiple of 8.33 should be applied for determining the value of the property?2. we have heard sh. d.s. patwalia, advocate for the revenue. he could not dispute that this court in cwt v. mrs. anju munjal has already decided the issue sought to be raised in the present case in favour of the assessee, by following.....
Tag this Judgment! Ask ChatGPTReported in : (2006)204CTR(P& H)467; [2007]292ITR577(P& H)
.....in ita no. 123/chd/1999 in respect of asst. yr. 1991-92. :2. the substantial questions of law sought to be raised are as under:(a) whether, on the facts and circumstances of the case, the authorities below were justified in upholding the action under section 145(2) ?(b) whether, on the facts and circumstances of the case, the tribunal and authorities below were justified in sustaining the addition made by ao on account of gp rate variation as compared to earlier year and thereby applying an arbitrary and hypothetical rate instead of actual gp earned and declared by the appellant more so when a surrender on account of stock has already been made by the appellant and accepted by revenue.(c) whether, on the facts and circumstances of the case, the tribunal was justified in concurring with the authorities below in not giving credit of surrendered amount especially when the ao had earlier admitted that the same should be available and later changed his version without any cogent reason supported by evidence.(d) whether, on the facts and circumstances of the case, the decision of tribunal is perverse as there is no evidence that the surrender was made to cover any specific defects.....
Tag this Judgment! Ask ChatGPTReported in : 2007ACJ2700; (2007)145PLR387
.....he used to sell the same, at best, some cut could be imposed on the income for want of documentary evidence. however, i cannot lose sight of the fact that the agricultural income is exempted from the income tax and there is every possibility of a person of an ordinary prudence to think that the income derived from the jobs which are ancillary to the agriculture may be exempted from the income tax. therefore, it would be appropriate to add another income of rs. 1,400/- per month on account of sale of milk. it may also be noticed that besides the personal expenses, as per judgment of the tribunal, the deceased must be incurring additional expenses on sale of milk as he had to go out for sale at different places. therefore, the personal expenses are enhanced to rs. 600/- per month. thus, the total dependency would come to rs. 2,000/- per month. as the deceased was 35 years of age at the time of his death, a multiplier of 17 can be applied and thus the total compensation payable to the claimants would come to rs. 4,08,000/-. in addition to this, the claimants shall also be entitled to rs. 2,000/- as funeral expenses and rs. 5,000/- as consortium. however, without disturbing the.....
Tag this Judgment! Ask ChatGPTReported in : AIR2006SC1923; 2006(4)BomCR745; [2008]142CompCas421(SC); [2006(109)FLR1081]; (2006)IILLJ759SC; 2006(4)MhLj417; 2006(5)SCALE17; (2006)5SCC96; [2006]70SCL351(SC)
.....director of the appellant, who had no authority or power to do so, as the same was vested in the board of directors of the appellant. in view of the fact that the respondent had not pressed these grounds before the high court, we cannot allow him to urge these points before us. the only issue which the high court was called upon to decide was whether the removal of the respondent from service was by a competent authority. 5. the high court allowed the writ petition holding that the managing director was not competent to terminate the respondent's services as on the date of the passing of the order of termination and therefore the order of dismissal was invalid. the high court was also of the view that this defect could not be rectified subsequently by the resolution of the board of directors. the high court accordingly set aside the order of termination. since the respondent had already retired from service, the appellant was directed to reinstate the respondent notionally with effect from the date of termination in the same post and pay salaries up to the date of superannuation and to pay all retrial benefits after the date of superannuation. before us learned counsel appearing.....
Tag this Judgment! Ask ChatGPTReported in : 2007(1)AWC213(SC); 129(2006)DLT386(SC); 2006(4)SCALE503; (2006)9SCC453
.....omission of khasra no. 167 from the list of lands acquired. he submitted that in that context, the point was being urged especially in view of the fact that the case of the society was that the rights of sharauddin had been acquired under the acquisition act.8. we have perused the relevant documents produced, including the notification dated 13.9.1948, the record relating to taking over of possession dated 4.7.1949 and 29.9.1949, the award dated 7.5.1962 the pleadings of the parties and the reasons given by the high court for coming to the conclusion that the land was in fact acquired under the acquisition act. on the basis of the materials available, it is not possible to accept the contention of learned senior counsel, that the land in question has not been acquired as claimed by the appellants. it is seen that as per the notification dated 13.9.1948, an extent of 505.3 acres were notified for acquisition for the resettlement of displaced persons. the land in khasra no. 167 was included in the notification. the notices by the special land acquisition collector were published in the gazette of india on 25.7.1949. it is seen that by notification dated 16.6.1949, the additional.....
Tag this Judgment! Ask ChatGPT