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Kuriakose Vs. State of Kerala
very close relations. The High Court has further held that the existence of pathway used by villagers along the bund cannot be accepted in view of the clear evidence given on behalf of the prosecution. In this connection, the High Court has referred to the evidence of PW 4. Although PW 4 was declared hostile, the said ...
0[ds]6. From the facts and circumstances of the case and the evidences adduced, it transpires that accused 1 had agricultural property to the north of the property of the deceased Varkey and Chacko. There is a bund running from south to north along the agricultural field in question and such bund is used by cultivators...
0
3,971
1,292
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: very close relations. The High Court has further held that the existence of pathway used by villagers along t...
Dit (International Taxation), Mumbai Vs. M/S. Morgan Stanley & Co
from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this article.5. For the purposes of the preceding paragraphs, the profits to be attributed to the per...
1[ds]As regards the question of deputation, we are of the view that an employee of MSCo when deputed to MSAS does not become an employee of MSAS. A deputationist has a lien on his employment with MSCo. As long as the lien remains with the MSCo the said company retains control over the deputationists terms and employmen...
1
11,339
380
### Instruction: Ascertain if the court will uphold (1) or dismiss (0) the appeal in the case proceeding, and then clarify this prediction by discussing critical sentences from the text. ### Input: from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopte...
RAMNATH AND CO Vs. THE COMMISSIONER OF INCOME TAX
which were rendered from India. Therefore, the findings of the Appellate Authority and ITAT, being based on irrelevant considerations while ignoring the relevant aspects, were neither of binding nature nor could have been decisive of the matter. Hence, neither anything turns upon the submissions made on behalf of the a...
0[ds]14.2. The aspect germane to the present case is that forerunner to the provision relating to deduction of tax on royalties etc., received from certain foreign companies, was Section 85-C in the Act of 1961, that was inserted by Act No.13 of 1966 w.e.f. 01.04.1966 and was placed in Chapter VII. The said Section 85-...
0
31,483
5,449
### Instruction: Ascertain if the court will uphold (1) or dismiss (0) the appeal in the case proceeding, and then clarify this prediction by discussing critical sentences from the text. ### Input: which were rendered from India. Therefore, the findings of the Appellate Authority and ITAT, being based on irrelevant co...
S.A. Sundararajan Vs. A.P.V. Rajendran
date of auction, the tax payable in respect of Lot No. 1 and the revenue assessment in respect of Lot No. 2. It was also alleged that the reduction of the upset price from Rs. 80, 000/- to Rs. 40, 000/- for Lot No. 1 was improper and that as the appellant was an agriculturist entitled to the benefit of Act No. IV of 19...
0[ds]It seems to us that the High Court is right. It is plain that the errors complained of by the appellant amount to mere irregularities committed in settling the sale proclamation. They cannot be described as errors which render the sale void. The difference between an error which makes the proceeding void and one w...
0
1,372
732
### Instruction: Hypothesize the court's verdict (affirmation (1) or negation (0) of the appeal), and then clarify this hypothesis by interpreting significant sentences from the case proceeding. ### Input: date of auction, the tax payable in respect of Lot No. 1 and the revenue assessment in respect of Lot No. 2. It w...
Vijay Mills Company Limited and Others Vs. State of Gujarat and Others
the relief vested in the assessee, stands on footing entirely different from the footing which may necessitate the passing of a Validating Act seeking to validate any statutory provision declared unconstitutional. When Parliament passes an amendment validating any provisions which might have been declared invalid for s...
0[ds]18. From the above, it is clear that there are different modes of validating the provisions of the Act retrospectively, depending upon the intention of the legislature in that behalf. Where the Legislature intends that the provisions of the Act themselves should be deemed to have been in existence from a particula...
0
9,058
2,012
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: the relief vested in the assessee, stands on footing entirely different from the footing which may necessitat...
M/S FAIR COMMUNICATION AND CONSULTANT Vs. SURENDER KARDILE
is held for the immediate or future benefit, direct or indirect, of the person who has provided the consideration.Benami transactions are forbidden by reason of Section 3; no action lies, nor can any defense in a suit be taken, based on any benami transaction: in terms of Section 4 of the Act. 18. In the opinion of thi...
0[ds]14. What can be gleaned from the above narrative and submissions is that the plaintiff wished to dispose of his property at Indore, where the second defendant, nephew resided and carried on business. Since the parties were related, the plaintiff relied on the defendant and constituted him as his attorney. An agree...
0
4,116
964
### Instruction: Evaluate the case proceeding to forecast the court's decision (1 for yes, 0 for no), and elucidate the reasoning behind this prediction with important textual evidence from the case. ### Input: is held for the immediate or future benefit, direct or indirect, of the person who has provided the consider...
KASSIM KUNJU POOKUNJU Vs. RAMAKRISHNA PILLAI
1. This is an appeal by special leave from the judgment of the Kerala High Court. The appellants were accused of offences under S.7(1) and 16 (1) (a) (i) of the Prevention of Food Adulteration Act, 1954 (Act XXXVII of 1954), hereinafter called the "Act. The trial court imposed a sentence of fine of Rs. 500/-on each of ...
0[ds]4. We do not find any error in the decision of the High Court on the above point. The evidence of the Food Inspector together with the report of the Public Analyst showed that all the requirements of the Rules had been satisfied. At any rate, the question was one of accepting the evidence furnished by the prosecut...
0
790
101
### Instruction: Decide if the appeal in the case proceeding is more likely to be successful (1) or unsuccessful (0), and then justify your decision by focusing on essential sentences in the document. ### Input: 1. This is an appeal by special leave from the judgment of the Kerala High Court. The appellants were accus...
Sakkubai and others Vs. State of Karnataka & Ors.
and not obstruct it. 22. In the present case, since it is established that the structures erected by the Appellants were in violation of the 1961 Act, given the common thread underlying the 1961 Act and the Hampi Act, it cannot be said that such illegality ceased to exist when the Hampi Act came into force. Thus, the H...
0[ds]10.2 From the above, it is clear that though the petition challenging the Hampi Act was filed in the year 2011, the same has not been pursued by the Appellant before the High Court. Be that as it may, nothing has been placed on record by the Appellants to show that operation of the 1988 notification or the Hampi A...
0
8,122
2,232
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: and not obstruct it. 22. In the present case, since it is established that the structures erected by the Appe...
STATE OF UTTARAKHAND Vs. UNION OF INDIA
1. This order will dispose of an application (I.A. No. 3/2014) preferred by second defendant (hereafter ?State of U.P.?) to recall an order made by this Court on 16.12.2013 setting it down ex parte. The State of Uttarakhand has filed the present Suit under Article 131 of the Constitution for various reliefs, including ...
1[ds]5. From the above facts, it is evident that, the State of U.P., no doubt, defaulted in entering appearance and was set down ex parte by order dated 16.12.2013. Thereafter, I.A. No. 3/2014 was listed and notice issued for the first time on 07.09.2015. The State of Uttarakhand resisted this application. The State of...
1
831
247
### Instruction: Hypothesize the court's verdict (affirmation (1) or negation (0) of the appeal), and then clarify this hypothesis by interpreting significant sentences from the case proceeding. ### Input: 1. This order will dispose of an application (I.A. No. 3/2014) preferred by second defendant (hereafter ?State of...
Dagadabai (Dead) by L.Rs Vs. Abbas @ Gulab Rustum Pinjari
first appellate Court affirmed the judgment and decree of the Trial Court and dismissed the appeal.10) Felt aggrieved, the defendant carried the matter in Second Appeal before the High Court. The High Court admitted the appeal on the following substantial question of law:“Whether in the facts and circumstances of the p...
1[ds]13) Having heard the learned counsel for the parties and on perusal of the record of the case, we are inclined to allow the appeal and while setting aside of the impugned order restore that of the Trial Court and the first Appellate Court.14) In our considered opinion, the High Court erred in admitting the second ...
1
1,792
856
### Instruction: Assess the case to predict the court's ruling (favorably (1) or unfavorably (0)), and then expound on this prediction by highlighting and analyzing key textual elements from the proceeding. ### Input: first appellate Court affirmed the judgment and decree of the Trial Court and dismissed the appeal.10...
Prahlad Singh Vs. Union Of India
Verma v. State of Andhra Pradesh (supra) and Nahar Singh v. State of U.P. (1996) 1 SCC 434 , this Court laid down the following principles: "i) No hard and fast rule can be laid down as to what act would constitute taking of possession of the acquired land.ii) If the acquired land is vacant, the act of the concerned St...
1[ds]We have given our serious thought to the entire matter and carefully examined the records. Section 16 lays down that once the Collector has made an award under Section 11, he can take possession of the acquired land. Simultaneously, the section declares that upon taking possession by the Collector, the acquired la...
1
3,554
363
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: Verma v. State of Andhra Pradesh (supra) and Nahar Singh v. State of U.P. (1996) 1 SCC 434 , this Court laid down the foll...
Gramophone Company, Limited Vs. Its Workmen
these differences in detail in the matter of accumulation we do not think that any interference is called for in the order of the tribunal in the matter of privilege leave.Now we come to the appeal of the workmen. Their main contention is that the wage-structure framed by the tribunal is low and should be further incre...
0[ds]It is howevernow that the existence of a provident fund scheme is not a bar to the grant of a second retrial benefit in the shape of a gratuity scheme, provided the employer is able to bear the burden of two retrial benefits. That naturally depends on the financial capacity of the employer which we shall consider ...
0
5,314
3,089
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: these differences in detail in the matter of accumulation we do not think that any interference is called for in the order...
Univ.Of Rajasthan Vs. Prem Lata Agarwal
authority and some non-compliance with the procedure or the manner which does not go to the root of the appointment. 33. We have already analysed the scheme of Section 3 and stated that there could not have been continuance of the service after the fixed duration as provided under Section 3(3) of the Act and such conti...
1[ds]We have already analysed the scheme of Section 3 and stated that there could not have been continuance of the service after the fixed duration as provided under Section 3(3) of the Act and such continuance is to be treated as null and void. That is how the Act operates in the field. That apart, regular selection w...
1
6,992
766
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: authority and some non-compliance with the procedure or the manner which does not go to the root of the appointment. 33. W...
Central Inland Water Transport Corporation Ltd Vs. The Workmen & Another
of the employees stand terminated, neither fair play nor social justice would justify the claim of the employees that they ought to be re-employed by the transferee (p. 748).That being the position in law under Section 25FF, the former employees of the company who were not absorbed by the Corporation can hardly make ou...
1[ds]12.It is now well-settled that a proceeding under Section 33C (2) is a proceeding, generally, in the nature of an execution proceeding wherein the Labour Court calculates the amount of money due to a workmen from his employer, or if the workman is entitled to any benefit which is capable of being computed in term ...
1
5,845
1,605
### Instruction: Conjecture the end result of the case (acceptance (1) or non-acceptance (0) of the appeal), followed by a detailed explanation using crucial sentences from the case proceeding. ### Input: of the employees stand terminated, neither fair play nor social justice would justify the claim of the employees t...
Venkatesh Constrn.Co Vs. Karnataka Vidyut Karkhane Ltd.(Kavika)
by the appellant seeking permission to continue the work, there was no response from the respondent. Absence of any response on the part of the respondent, only indicates that the respondent was aware of the change of nature of work. 13. PW4-Naresh Kumar-architect had stated about his visit to the work site at the requ...
1[ds]14. The High Court took note of clause 11 of the contract dated 12.02.1992 which states that the contractor is not authorized to do any extra work or make any alteration without the previous consent in writing of the respondent. High Court set aside the findings recorded by the trial court holding that the parties...
1
3,033
1,158
### Instruction: Hypothesize the court's verdict (affirmation (1) or negation (0) of the appeal), and then clarify this hypothesis by interpreting significant sentences from the case proceeding. ### Input: by the appellant seeking permission to continue the work, there was no response from the respondent. Absence of a...
Union Of India & Anr Vs. K. G. Khosla & Co. (P) Ltd. & Others
the Court declined to do so. In a recent decision of this Court in Oil India Ltd.v. Superintendent of Taxes and others1976 (3) SCR 779 it was observed by Mathew, J., who spoke for the Court, that : (1) a sale which occasions movement of goods from one State to another is a sale in the course of inter-State trade, no ma...
0[ds]There is a proviso to Section 9 (1) to which it is unnecessary to refer since it has no applicationIt is only if a sale occasions the movement of goods from one State to another that it can be deemed to have taken place in the course of inter-State trade or commerce within the meaning of Section 3 (a) of the Act. ...
0
3,521
512
### Instruction: Evaluate the case proceeding to forecast the court's decision (1 for yes, 0 for no), and elucidate the reasoning behind this prediction with important textual evidence from the case. ### Input: the Court declined to do so. In a recent decision of this Court in Oil India Ltd.v. Superintendent of Taxes ...
Larsen & Toubro Ltd Vs. State Of Jharkhand
of Section 19 of the State Act, it would be sufficient to refer to a judgment of this Court in Anandjiharidas & Co. v. S.P. Kasture AIR 1968 SC 565 wherein it was held that a fact which was already there in records doesnt by its mere availability becomes an item of information till the time it has been brought to the n...
1[ds]Sub-Section (1) of Section 19 very clearly prescribes that the competent authority, upon information, if satisfied that reasonable ground exists to believe that any turnover of a registered dealer or a dealer to whom grant of registration certificate has been refused in respect of any period has, for any reason, e...
1
5,455
880
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: of Section 19 of the State Act, it would be sufficient to refer to a judgment of this Court in Anandjiharidas & Co. v. S.P. ...
B.S. Joshi Vs. State Of Haryana
but considering that the parties had settled their dispute outside the court, the sentence was reduced to the period already undergone. It is, however, to be borne in mind that in the present case the appellants had not sought compounding of the offences. They had approached the Court seeking quashing of FIR under the ...
1[ds]14. There is no doubt that the object of introducing Chapter XX-A containing Section 498A in the Indian Penal Code was to prevent the torture to a woman by her husband or by relatives of her husband. Section 498A was added with a view to punishing a husband and his relatives who harass or torture the wife to coerc...
1
2,944
176
### Instruction: Forecast the likely verdict of the case (granting (1) or denying (0) the appeal) and then rationalize your prediction by pinpointing and explaining pivotal sentences in the case document. ### Input: but considering that the parties had settled their dispute outside the court, the sentence was reduced ...
Subulaxmi Vs. M.D. T.Nadu State Transp.Corp
of over three months. It is not possible for the tribunals and the courts to make a precise assessment of the pain and trauma suffered by a person whose limb is amputated as a result of accident. Even if the victim of accident gets artificial limb, he will suffer from different kinds of handicaps and social stigma thro...
1[ds]In K. Suresh v. New India Assurance Co. Ltd. and Another [2012 (10) SCALE 516 ], after referring to Ramesh Chandra v. Randhir Singh [(1990) 3 SCC 723] and B. Kothandapani v. Tamil Nadu State Transport Corporation Ltd. [(2011) 6 SCC 420] , this Court expressed the view that compensation can be granted towards perma...
1
2,550
502
### Instruction: Make a prediction on the court's ruling (acceptance (1) or rejection (0) of the petition), and then dissect the proceeding to provide a detailed explanation using key textual passages. ### Input: of over three months. It is not possible for the tribunals and the courts to make a precise assessment of ...
Chairman, S.E.B.I Vs. Shriram Mutual Fund
of criminal liability, the intention of the legislature is that the penalty should serve as a deterrent. The creation of an offence by statute proceeds on the assumption that society suffers injury by the act or omission of the defaulter and that a deterrent must be imposed to discourage the repetition of the offence. ...
1[ds]In our opinion, the Tribunal has miserably failed to appreciate that by setting aside the order of the Adjudicating Officer the Tribunal was setting a serious wrong precedent whereby every offender would take shelter of alleged hardships to violate the provisions of the Act. In our opinion, mens rea is not an esse...
1
6,502
1,383
### Instruction: Decide if the appeal in the case proceeding is more likely to be successful (1) or unsuccessful (0), and then justify your decision by focusing on essential sentences in the document. ### Input: of criminal liability, the intention of the legislature is that the penalty should serve as a deterrent. Th...
M/S. Escorts Ltd Vs. Commnr. Of Central Excise, Faridabad
excise duty due thereon, provided the final product is chargeable to duty. As per this notification, M/s TAFE have paid duty on all the goods falling under Chapter Sub-Heading 87.08, used in the manufacture of Tractors of engine capacity less than 1800cc which are exempted, except the sub-assemblies manufactured and us...
1[ds]9. Although the definition ofis an inclusive one, it is clear that materials, commodities and articles spoken of in the definition take colour from one another. In order to beit is clear that they should be known to the market as materials, commodities and articles that are capable of being sold.The facts in the p...
1
9,109
870
### Instruction: Speculate on the likely judgment (yes (1) or no (0) to the appeal) and then delve into the case proceeding to elucidate your prediction, focusing on critical sentences. ### Input: excise duty due thereon, provided the final product is chargeable to duty. As per this notification, M/s TAFE have paid du...
Mahant Shreo Nath Vs. Choudhry Ranbir Singh
the residence of the respondent Ram Dhari Balmiki, Attar Singh Khatak, Partap Singh (son of the respondent), Jamadar Parbhe ram were present, that he was told that Chand Ram was busy in the elections and he (Chand ram) Had sent the leaflets after getting them printed and that the witness Bhalle Ram Should distribute th...
0[ds]4. A plea in an election petition that a candidate or his election agent of any person with his consent has committed a corrupt practice raises a grave charge, proof of which results in disqualification from taking part in elections for six years. The charge in its very nature must be established by cleat and coge...
0
5,178
1,768
### Instruction: First, predict whether the appeal in case proceeding will be accepted (1) or not (0), and then explain the decision by identifying crucial sentences from the document. ### Input: the residence of the respondent Ram Dhari Balmiki, Attar Singh Khatak, Partap Singh (son of the respondent), Jamadar Parbhe...
Afnees (Unconscious) Rep. Thr Mother Vs. Oriental Insurance Co. Ltd. Vadakara & Others
accident, the cost of his medical treatment and care is likely to be very high. In cases involving total or partial disablement, the term compensation used in Section 166 of the Motor Vehicles Act, 1988 (for short, the Act) would include not only the expenses incurred for immediate treatment, but also the amount likely...
1[ds]This Court has, from time to time, expressed concern over the increasing number of motor accidents and pendency of large number of cases involving adjudication of claims made by the legal representatives of the deceased as also by those who suffer permanent injuries and disabilities of various types as a result of...
1
2,317
247
### Instruction: Project the court's decision (favor (1) or against (0) the appeal) based on the case proceeding, and subsequently give an in-depth explanation by analyzing relevant sentences from the document. ### Input: accident, the cost of his medical treatment and care is likely to be very high. In cases involvin...
JYOTHIR. R Vs. SUNISHA N.S
Court praying inter alia for a direction to the Sports Council of Kerala to re-consider the marks allotted to the Appellant, and consider shifting Respondent No. 5 to the Sports (Team) List.The Appellant impleaded two students i.e. Respondent No.5 – Sujithraj U. Mallan, and one Mr. Vinay Thomas Abraham as party Respond...
0[ds]We affirm the judgment passed by the Division Bench for the reasons set out hereunder :24.1. The Writ Petition filed by the Appellant before the High Court was wholly speculative in nature. The entire case of the Appellant was based upon shifting Respondent No.5 from the Individual Quota to the Team Quota, which w...
0
1,964
656
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: Court praying inter alia for a direction to the Sports Council of Kerala to re-consider the marks allotted to the Appellant,...
M/S OSWAL WOOLLEN MILLS LTD Vs. M/S OSWAL AGRO MILLS LTD
the application that is filed before the High Court to which the appellant-Company was referring to in the said letter was an application filed under Section 5 of the Act for the dispute relating to quantum of fee of the Umpire. Though the appellant-Company in the said letter made a note with regard to the de novo hear...
0[ds]Either going by the very nature of functions entrusted to the Umpire or by the provisions of the First Schedule, it is crystal clear that there is no qualitative difference between the Arbitrators and the Umpire with regard to the methodology and modalities to be adopted for reaching a just and fair conclusion. It...
0
3,769
1,110
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: the application that is filed before the High Court to which the appellant-Company was referring to in the said letter was...
Income Tax Officer, Special Investigation Circle, Indore Vs. Rustomji
A.N. Grover, J.1. These appeals by certificate are from a common judgment of the Madhya Pradesh High Court allowing certain petitions which had been filed under Article 226 of the Constitution by the respondent challenging the validity of notices issued under Section 34 of the Indian Income Tax Act, 1922, hereinafter c...
1[ds]4. The point whether a notice could be issued under Section 34(1)(a) of the Act as amended by the Finance Act of 1956 after March 31, 1956 in respect of any assessment year the relevant previous year of which fell wholly or partly within the period September 1, 1939 to March 31, 1946 stands concluded by the decisi...
1
728
122
### Instruction: Evaluate the case proceeding to forecast the court's decision (1 for yes, 0 for no), and elucidate the reasoning behind this prediction with important textual evidence from the case. ### Input: A.N. Grover, J.1. These appeals by certificate are from a common judgment of the Madhya Pradesh High Court a...
Rashtrasant Tukdoji Maharaj Technical Education Sanstha, Nagpur Vs. Prashant Manikrao Kubitkar
1. Leave granted. The labour Court held the termination of the Respondent workman to be in infraction of Sections 25F and 25G of the Industrial Disputes Act, 1947 and awarded reinstatement with continuity in service but without back wages. The approach to the Labour Court was after 13 years of the termination made on 1...
1[ds]2. The Respondent workman had worked under the Appellant for a period of two years and three months whereafter he was terminated on 1st June, 1994. Judicial opinion has been consistent that if the termination is found to be contrary to Sections 25F and 25G of the Industrial Disputes Act, 1947 reinstatement in serv...
1
189
112
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: 1. Leave granted. The labour Court held the termination of the Respondent workman to be in infraction of Sect...
Union Of India Vs. Dinesh Engg Corpn.
manufacturer than from a manufacturer of only a spare part. This argument would have been an acceptable argument if EDC was manufacturing GE governors itself. It is an admitted case that EDC manufactures its own governors and not GE governors nor are they licensed to manufacture GE governors. All and any/sundry governo...
0[ds]A perusal of the said letter shows that the Board adopted this policy keeping in mind the need to assure reliability and quality performance of the governors and their spare parts in the context of sophistication, complexity and high degree of precision associated with governors. It is in this background that in p...
0
3,961
1,118
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: manufacturer than from a manufacturer of only a spare part. This argument would have been an acceptable argument if EDC wa...
Automobile Products India Ltd Vs. Das John Peter and Ors
the instance of company against the accused was maintainable and in our opinion cognizance thereof was rightly taken by the Magistrate but committed a grave error in rejecting it on technical grounds, instead of deciding it on merits. 24. Learned counsel for appellant has also placed reliance on Section 621 of the Act,...
1[ds]26. We have carefully examined the originals of the resolution dated 31.12.2001 as also Power of Attorney of the even date executed in favour of Mr. V.S. Parthasarthy and the irresistible conclusion is that the same are genuine and do not come under the cloud of suspicion at all.27. That being so, in the light of ...
1
3,149
619
### Instruction: Make a prediction on the court's ruling (acceptance (1) or rejection (0) of the petition), and then dissect the proceeding to provide a detailed explanation using key textual passages. ### Input: the instance of company against the accused was maintainable and in our opinion cognizance thereof was rig...
CALCUTTA GUJARATI EDUCATION SOCIETY AND ANOTHER Vs. REGIONAL PROVIDENT FUND COMMISSIONER AND ORS
Appellate Tribunal as contemplated under Section 7-I of the Employees Provident Fund and Miscellaneous Provisions Act, 1952. The Appellate Authority has decided the matter against the appellants. Insofar as the issue raised on merits relating to the payment of contribution, the same does not arise for consideration bef...
1[ds]4. Insofar as that aspect of the matter as already noted in the instant case, the original authority, namely, the Assistant Provident Fund Commissioner, Calcutta situated in West Bengal and the order dated 20.10.2005 was passed by the authority under the provisions of the Employees Provident Fund Act at Calcutta. ...
1
1,396
938
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: Appellate Tribunal as contemplated under Section 7-I of the Employees Provident Fund and Miscellaneous Provisions Act, 195...
NAGAR NIGAM, GORAKHPUR Vs. SHRI RAM SHANKER YADAV
gratuity in terms of the provisions of the Act. 6. The appellant relies upon Section 3 of the U.P Dookan Aur Vanijya Adhishthan Adhiniyam, 1962 1962 Act which is to the effect that such Act will have no application to the office of Government or Local Bodies. Therefore, on the strength of such statutory provision, it w...
0[ds]8. A perusal of the above provisions would show that the Act is applicable to (1) every factory, mine, oilfield, plantation, port and railway company; (2) every shop or establishment within the meaning of any law for the time being in force in relation to shops and establishments in a State, in which ten or more p...
0
1,658
575
### Instruction: Assess the case to predict the court's ruling (favorably (1) or unfavorably (0)), and then expound on this prediction by highlighting and analyzing key textual elements from the proceeding. ### Input: gratuity in terms of the provisions of the Act. 6. The appellant relies upon Section 3 of the U.P Doo...
Karnail Singh and Anr Vs. The State of Punjab
Gurbaksh Singh and that it was they who murdered him, we do not see any objection to the statement of the appellant that he was present at the scence of the occurrence from being used as an admission.Another piece of corroboration which the learned Judges relied on was that in their view the gunshot wounds must have be...
0[ds]5. It is necessary in view of this contention to examine the evidence in order to see what corroboration there is against each of the appellants. So far as Kamail Singh in concerned, his presence at the scene of occurrence under the circumstances disclosed in the evidence is sufficient to corroborate the evidence ...
0
3,024
1,211
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: Gurbaksh Singh and that it was they who murdered him, we do not see any objection to the statement of the appellant that h...
Mohammad Abdul Salam Khan Vs. Sarfaraz Ahmad Khan & Others
servants prevalent historically in this country. Section 7 of the Police Act, when it uses the expression dismissal must be deemed to have conveyed the official semantics attached to that expression, viz., removal from service plus a ban on re-employment by the State. The non-enumeration of removal as a distinct form o...
1[ds]6. We are not impressed with this dualism. If dismissals impliciter carries with this in it the ban on re-employment as a necessary jural incident, then both the elements are present implicitly in the-order. It is not as if the interdict against re-employment should be separately stated in the rule or order if by ...
1
2,326
759
### Instruction: Conjecture the end result of the case (acceptance (1) or non-acceptance (0) of the appeal), followed by a detailed explanation using crucial sentences from the case proceeding. ### Input: servants prevalent historically in this country. Section 7 of the Police Act, when it uses the expression dismissa...
Rubi(Chandra) Dutta Vs. M/S United India Insurance Co.Ltd
the authorized officer of the RTO and other material documents filed by the parties. In the light of the admission of the witness, who had appeared with the relevant records from the office of RTO, we have absolutely no doubt in our mind that at the relevant point of time Sirajul Haque was having a valid driving licenc...
1[ds]We have once again critically gone through the evidence produced by the parties, and the statements made by the authorized officer of the RTO and other material documents filed by the parties. In the light of the admission of the witness, who had appeared with the relevant records from the office of RTO, we have a...
1
2,553
1,118
### Instruction: Conjecture the end result of the case (acceptance (1) or non-acceptance (0) of the appeal), followed by a detailed explanation using crucial sentences from the case proceeding. ### Input: the authorized officer of the RTO and other material documents filed by the parties. In the light of the admission...
NAGAR NIGAM, GORAKHPUR Vs. SHRI RAM SHANKER YADAV
the gratuity in terms of the provisions of the Act. 6. The appellant relies upon Section 3 of the U.P Dookan Aur Vanijya Adhishthan Adhiniyam, 1962 1962 Act which is to the effect that such Act will have no application to the office of Government or Local Bodies. Therefore, on the strength of such statutory provision, ...
0[ds]8. A perusal of the above provisions would show that the Act is applicable to (1) every factory, mine, oilfield, plantation, port and railway company; (2) every shop or establishment within the meaning of any law for the time being in force in relation to shops and establishments in a State, in which ten or more p...
0
1,656
575
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: the gratuity in terms of the provisions of the Act. 6. The appellant relies upon Section 3 of the U.P Dookan ...
Diwan Bros Vs. Central Bank of India, Bombay and Others
their displacement, I do not think there can be any doubt that the Act was intended to benefit all displaced persons who had property in West Pakistan which suffered loss or damage and which was covered by an insurance policy entered into before 15-8-1947 and in force at the time when the loss or damage was sustained, ...
1[ds]Having regard to these circumstances we are satisfied that the term "decree" used in Sch. II, Art. 11, is referable to a decree as defined in s. 2 (2) of theCode of Civil Procedure and as the decision of the Tribunal in the instant case does not fulfil the requirements of a "decree" as mentioned above, the said de...
1
10,167
792
### Instruction: Assess the case to predict the court's ruling (favorably (1) or unfavorably (0)), and then expound on this prediction by highlighting and analyzing key textual elements from the proceeding. ### Input: their displacement, I do not think there can be any doubt that the Act was intended to benefit all di...
Union Of India Vs. Allied International Products Ltd. & Anr
of the shares of the Company. It is not contended and it cannot reasonably be contended, that only one application for permission to secure quotation of the shares in an approved Exchange may be made. The expression "a recognised stock exchange" means "any recognised exchange". More applications than one for quotation ...
0[ds]19. We are in the view we have taken not called upon to decide whether the provisions of S. 73 ofthe Companies Act, 1956, are ultra vires, nor do we consider it necessary to decide whether S. 22 ofthe Securities Contracts (Regulation) Act, 1956, is ultra vires.It was urged on behalf of the Delhi and Calcutta Stock...
0
3,962
334
### Instruction: Predict whether the case will result in an affirmative (1) or negative (0) decision for the appeal, and then provide a thorough explanation using key sentences to support your prediction. ### Input: of the shares of the Company. It is not contended and it cannot reasonably be contended, that only one ...
C.S. Company Vs. Kerala State Elect. Board
1. This special leave petition arises from the order of the learned Single Judge made on 2-8-1996 in CRP No. 476 of 1996. 2. The admitted position is that the respondent had filed the suit for settlement of accounts on the basis of a contract dated 12-5-1983. He also sought for a decree jointly and severally against De...
0[ds]We find no force in the contention. It is seen that what is sought to be amended is paragraph 8-A and the suit is to recover the quantified amount as damages based upon the original cause of action, namely, the contract referred to hereinbefore. It is seen that the original suit was for settlement of accounts and ...
0
480
239
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: 1. This special leave petition arises from the order of the learned Single Judge made on 2-8-1996 in CRP No. ...
Mahabir Vegetable Oils Pvt. Ltd. Vs. State Of Haryana
would not make the Respondents therein to pay purchase tax with effect from 1.4.1996 to 3.6.1997. 15. The learned counsel appearing on behalf of the State, however, has placed strong reliance on the judgment of this Court in State of Rajasthan and Another v. J.K. Udaipur Udyog Ltd. and Another [(2004) 7 SCC 673] , wher...
1[ds]We, in this case, are not concerned with the quantum of exemption to which the Appellants may be entitled to, but only with the interpretation of the relevant provisions which arise for consideration beforemay at this stage consider the effect of omission of the said Note. It is beyond any cavil that a subordinate...
1
5,313
259
### Instruction: Project the court's decision (favor (1) or against (0) the appeal) based on the case proceeding, and subsequently give an in-depth explanation by analyzing relevant sentences from the document. ### Input: would not make the Respondents therein to pay purchase tax with effect from 1.4.1996 to 3.6.1997....
Dharman Raj Banshi Vs. State of West Bengal
Bhagwati, J.1. This is a petition under Article 32 of the Constitution for a writ of habeas corpus for setting the petitioner free from detention. Immediately on the conclusion of the hearing of the petition we passed an order releasing the petitioner from detention and we now proceed to give our reasons.2. The Distric...
1[ds]3. It is apparent from the communication dated 20th September, 1972 that only one ground was disclosed to the petitioner as forming the basis of detention and that ground related to the incident of wagon breaking alleged to have taken place on 14th September, 1972. This was the only ground communicated to the peti...
1
1,058
526
### Instruction: Speculate on the likely judgment (yes (1) or no (0) to the appeal) and then delve into the case proceeding to elucidate your prediction, focusing on critical sentences. ### Input: Bhagwati, J.1. This is a petition under Article 32 of the Constitution for a writ of habeas corpus for setting the petitio...
Icici Bank Ltd Vs. Sidco Leathers Ltd.
queue for receiving money owed to him. It, however, does not stand obliterated only by the filing of an affidavit or proof of claim with the official liquidator. Such a claim had been filed pursuant to a notice issued by the official liquidator. If the creditor does not respond to the said notice, he would not be in a ...
1[ds]Section 47 of the Provincial Insolvency Act is attracted by virtue of Section 529(1) of the Companies Act. Sub-section (2) of Section 47 would become applicable where a secured creditor voluntarily relinquishes his security for the general benefit of theenvisages a conscious act, i.e., an act where a person was aw...
1
8,239
775
### Instruction: Hypothesize the court's verdict (affirmation (1) or negation (0) of the appeal), and then clarify this hypothesis by interpreting significant sentences from the case proceeding. ### Input: queue for receiving money owed to him. It, however, does not stand obliterated only by the filing of an affidavit...
SHIVAJI YALLAPPA PATIL Vs. RANAJEET APPASAHEB PATIL
not rendering the contract voidable, makes it inequitable to enforce specific performance. Explanation 1.—Mere inadequacy of consideration, or the mere fact that the contract is onerous to the defendant or improvident in its nature, shall not be deemed to constitute an unfair advantage within the meaning of clause (a) ...
0[ds]In the instant case, Respondent Nos. 1 and 2 filed an original suit for the specific performance of the contract on the ground that owners of the suit property transferred the entire possession of property to them after agreement to sell and it was done in pursuance of part performance. Hence, plaintiffs are entit...
0
2,841
181
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: not rendering the contract voidable, makes it inequitable to enforce specific performance. Explanation 1.—Mere inadequacy ...
KAPILABEN AMBALAL PATEL & ORS Vs. THE STATE OF GUJARAT & ANR
after by the late Ambalal Purshottamdas Patels constituted attorney and that therefore it was not necessary for them to approach this Honble Court in the matter. The petitioners are agriculturists and not conversant with the intricacies of law were not aware that on Ambalal Purshottamdas Patels death the Authority of h...
0[ds]15. After cogitating over the rival submissions and the relevant record, it is manifest that the appellants have resorted to all possible pleas. First, the application for exemption under Section 20 of the 1976 Act was moved, which was allowed by the competent authority on 6.3.1980, but the appellants chose to wit...
0
6,694
1,194
### Instruction: First, predict whether the appeal in case proceeding will be accepted (1) or not (0), and then explain the decision by identifying crucial sentences from the document. ### Input: after by the late Ambalal Purshottamdas Patels constituted attorney and that therefore it was not necessary for them to app...
Ashoka Kumar Thakur Vs. Union Of India & Others
legislation itself was intended to please a section of the community as part of the vote catching mechanism is not a legally acceptable plea and it is only to be rejected. 193. The quantum of reservation provided under the Act 5 of 2007 is based on the detailed facts available with the Parliament. Various commissions h...
0[ds]44. There is vital distinction between the vesting of a power and the exercise of power and the manner of its exercise. It would only enable the Parliament and the State legislatures to make special provisions by law for enforcement of any socially and educationally backward class of citizens or for Scheduled Cast...
0
42,315
6,522
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: legislation itself was intended to please a section of the community as part of the vote catching mechanism i...
Industrial Paper (Assam) Ltd. Emps. Un Vs. Mgmt., Assam Industrial Dev. Corpn. Ltd
filed by the appellant was dismissed. Learned Single Judge held that since workmen were not employees of the AIDC, the question of giving them benefit as done by the Labour Court did not arise. The question of employer and employees (of AIDC) was not the subject matter of reference. Writ appeal was filed by appellant b...
0[ds]There is no claim that the members of appellant union were employees of AIDC. In the reference IPAL was not a party. It is evident from materials on record that IPAL was promoted by AIDC and was incorporated in 1974. It was not even subsidiary of AIDC.Learned Single Judge and the Division Bench have categorically ...
0
2,695
112
### Instruction: Evaluate the case proceeding to forecast the court's decision (1 for yes, 0 for no), and elucidate the reasoning behind this prediction with important textual evidence from the case. ### Input: filed by the appellant was dismissed. Learned Single Judge held that since workmen were not employees of the...
The Kamrup Industrial Gases Limited Vs. Union Of India
A.N. Jha was cross-examined by the respondents Counsel, but his evidence on this topic has remained unshaken. Reference is made to Qs. 1044 to 1047 and Qs. 1370 to 1411 in cross-examination, put to the said A.N. Jha. The said A.N. Jha has proved that the said Blown off statements had been delivered by him personally to...
1[ds]5. During the course of hearing it emerged, that the main reason for the Division Bench of the High Court in accepting the appeal was, that the appellant did not produce vital documents called for by the Diesel Locomotive Works, before the Arbitrator.We find substance in the contention advanced at the hands of the...
1
3,387
708
### Instruction: Project the court's decision (favor (1) or against (0) the appeal) based on the case proceeding, and subsequently give an in-depth explanation by analyzing relevant sentences from the document. ### Input: A.N. Jha was cross-examined by the respondents Counsel, but his evidence on this topic has remain...
Raghuvanshi Mills, Ltd Vs. Commissioner Of Income-Tax, Bombay
the hands of a group which acts as a block, the third proviso ceases to apply. 15. In deciding if there is such a controlling interest, there is no formula applicable to all cases. Relationship and position as Director are not by themselves decisive. If relatives act, not freely, but with others, they cannot be said to...
1[ds]It is clear from the third proviso that the sub-section does not apply to a company in which the public are substantially interested. The Explanation lays down, among the tests, the minimum interest which can be called substantial by saying that shares of the company carrying not less than 25 per cent. of the voti...
1
4,142
583
### Instruction: First, predict whether the appeal in case proceeding will be accepted (1) or not (0), and then explain the decision by identifying crucial sentences from the document. ### Input: the hands of a group which acts as a block, the third proviso ceases to apply. 15. In deciding if there is such a controlli...
HARYANA POWER PURCHASE CENTRE Vs. MAGNUM POWER GENERATION LIMITED & ANR
order, not being challenged by either party. (viii) Despite this order and the clear direction of the Commission that fixed costs have to be paid to the generator irrespective of whether energy is purchased or not, the HERC order dated 23.03.2010 ultimately dismissed the appellants appeal filed under Section 86(1)(f) o...
1[ds]4. Having heard learned counsel for both sides, these appeals can be disposed of on the short ground that the Commissions Tariff Order of 12.08.2003 had made it clear that fixed costs during the currency of the agreement for generating electricity must be paid despite no supply having been made because the tariff ...
1
3,001
122
### Instruction: Predict whether the case will result in an affirmative (1) or negative (0) decision for the appeal, and then provide a thorough explanation using key sentences to support your prediction. ### Input: order, not being challenged by either party. (viii) Despite this order and the clear direction of the C...
State of Andhra Pradesh Vs. Shaik Mazhar
scrutiny what the High Court did was to make a casual and sweeping approach in a cryptic manner. We deprecate the said practice of showering such uncharitable criticism on the trial Courts judgment, particularly when such judgments have been written with adequate care and necessary details. The short cut adopted by the...
1[ds]It is for the aforesaid purpose that we have perused the evidence of5. It is unnecessary to reproduce the entire testimony of those witnesses except saying that all of them said that they saw the accused with the girl child proceeding towards the Dargah on the evening of the day of occurrence. In fact(Irfan Pasha)...
1
2,199
374
### Instruction: Decide if the appeal in the case proceeding is more likely to be successful (1) or unsuccessful (0), and then justify your decision by focusing on essential sentences in the document. ### Input: scrutiny what the High Court did was to make a casual and sweeping approach in a cryptic manner. We depreca...
Andhra Pradesh State Road Transport Corporation, Hyderabad Vs. G. T. Venkataswamy Reddy and Others
that part of the overlapping common sector if he does not pick up or set down passengers on the overlapping part of the route. Before the Supreme Court on behalf of the operators it was contended that a "route" according to the definition in Section 2(28-A) of the Motor Vehicles Act, 1939 meant a line drawn between two...
1[ds]15. It is clear from the language ofn (3) of SectionD of the Act that the approved scheme is a scheme as published under SectionD (3) of the Act and its route is called the "notified route" and unless such scheme itself i.e. draft scheme itself relates to anye route, the condition of the proviso of taking prior Ce...
1
3,669
369
### Instruction: Decide if the appeal in the case proceeding is more likely to be successful (1) or unsuccessful (0), and then justify your decision by focusing on essential sentences in the document. ### Input: that part of the overlapping common sector if he does not pick up or set down passengers on the overlapping...
Muncipal Corporation For Greater Bombay Vs. Lala Pancham Of Bombay & Others
the instance of persons who would be affected by the order. Since tenants would be affected by it, they fall an this class. It is true that cl. (b) of that provision contemplates actual service of notice only on the persons primarily liable to pay property tax and on the mortgagees of the property but not on others and...
1[ds]While therefore, it is true that the plaintiffs have characterised the action of the Corporation as "mala fide" the grounds upon which the action is characterised as mala fide appear to be (a) the unconstitutionality of the provisions of S. 354R and 354RA and (b) failure of the Corporation to give an opportunity t...
1
7,450
1,851
### Instruction: First, predict whether the appeal in case proceeding will be accepted (1) or not (0), and then explain the decision by identifying crucial sentences from the document. ### Input: the instance of persons who would be affected by the order. Since tenants would be affected by it, they fall an this class....
Rama Gupta Vs. Bakemans Home Products
the complainant to rebut the allegations made in the petition. 5. The learned counsel for the parties were heard. 6. The learned counsel for the petitioners contended that the cheque in question was not returned by the Bank unpaid either because of the amount of money standing to the credit was insufficient to honour t...
1[ds]10. The facts of the case in hand are entirely different. In the present case cheque is comparatively of smaller amount. The fact remains that according to the positive assertions in the petition which have not been rebutted by the complainant, there was sufficient amount in the account of the accused firm in the ...
1
1,635
469
### Instruction: Assess the case to predict the court's ruling (favorably (1) or unfavorably (0)), and then expound on this prediction by highlighting and analyzing key textual elements from the proceeding. ### Input: the complainant to rebut the allegations made in the petition. 5. The learned counsel for the parties...
M/S Ghcl Employees Stock Option Trust Vs. M/S India Infoline Limited
stood extinguished. It was, therefore, alleged that the officers of the Bank criminally embezzled the said amount with dishonest intention to save themselves from financial obligation. The Magistrate without adverting whether the allegations in the complaint prime facie make out an offence charged for, in a mechanical ...
0[ds]From bare perusal of the complaint and the allegations made therein, we do not find in any of the paragraphs that the complainant has made specific allegations against respondent Nos.2 to 7. In paragraph 2 of the complaint, it is alleged that respondent Nos.2 to 6 are looking after the day-to-day affairs of the Co...
0
4,684
372
### Instruction: Project the court's decision (favor (1) or against (0) the appeal) based on the case proceeding, and subsequently give an in-depth explanation by analyzing relevant sentences from the document. ### Input: stood extinguished. It was, therefore, alleged that the officers of the Bank criminally embezzled...
BSES YAMUNA POWER LTD Vs. GHANSHYAM CHAND SHARMA
for voluntary retirement, would be entitled to pensionary benefits. Such an outcome could not be countenanced and would render nugatory the provision which stipulated that upon resignation, past service stood forfeited. 11. The Court in Shree Lal Meena II elucidated the distinction between resignation and voluntary ret...
1[ds]12. In the present case, the first respondent resigned on 7 July 1990 with effect from 10 July 1990. By resigning, the first respondent submitted himself to the legal consequences that flow from a resignation under the provisions applicable to his serviceWe have noted above that the approach adopted by the court i...
1
3,105
536
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: for voluntary retirement, would be entitled to pensionary benefits. Such an outcome could not be countenanced...
M/S SHANTI CONDUCTORS(P) LTD. Vs. ASSAM STATE ELECTRICITY BOARD & ORS
will very easily get away from payment of interest only after making payment of Principal amount. This interpretation shall defeat very purposes of 1993 Act. It is well settled that provisions of Act has to be interpreted in the manner so as to advance the object of the Act. We thus fully approve the view taken by this...
0[ds]51. The judgment of this Court in Purbanchal Cables and Conductors Pvt. Ltdrelying onAssam Small Scale Industries and Shakti Tubeshad laid down that Act, 1993 cannot be made applicable with regard to sale agreements which were entered into prior to the enforcement of the Act and Act can be invoked only for the sal...
0
15,094
3,286
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: will very easily get away from payment of interest only after making payment of Principal amount. This interpretation shall ...
Municipal Board, Lucknow Vs. Pannalal Bhargava and Ors
of 1953 in the Court of Civil Judge, Lucknow, on 4th March, 1953, against seven defendants. The Board prayed for a decree for accounts to be passed against the defendants after their rendering of accounts, a decree for such amount as may be found due or in the alternative a decree for the sum of Rs. 69,642/6/6 against ...
0[ds]5. We are however, unable to agree that the question of abatement in this case would arise in view of the fact that even if the suit had been dismissed against defendant 5, the defendants 1 to 3 could individually be sued for tendering accounts and for recovery of the amount due from them. Whether they would be ul...
0
1,167
504
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: of 1953 in the Court of Civil Judge, Lucknow, on 4th March, 1953, against seven defendants. The Board prayed for a decree fo...
Tata Oil Mills Co. Ltd Vs. Collector Of Central Excise
1977. This circular states that the matter had been considered pursuant to an appellate order passed in one of the cases relating to the same assessee and it had been decided to fix the formula for arriving at the correlation between rice bran oil on the hand and hydrogenated rice bran oil or rice bran fatty acid on th...
1[ds]6. We are of opinion that the view taken by the excise authorities as well as by the Tribunal proceeds upon too narrow an interpretation of the notification. It is true, as Mr. Ganguli contented, that an assessee claiming relief under an exemption provision in a taxing statute has to show that he comes within the ...
1
3,950
2,578
### Instruction: Conjecture the end result of the case (acceptance (1) or non-acceptance (0) of the appeal), followed by a detailed explanation using crucial sentences from the case proceeding. ### Input: 1977. This circular states that the matter had been considered pursuant to an appellate order passed in one of the...
Modi Spinning & Weaving Mills Co. Ltd. and Anr Vs. Ladha Ram & Co
RAY, C.J.1. This appeal is by special leave from the judgment dated August 8, 1975 of the High Court of Allahabad. The appellants are defendants and the respondent is the plaintiff in suit out of which this appeal arises.2. The plaintiffs suit is for a decree for Rs. 1, 30, 000 on the cause of action as laid in the pla...
0[ds]9. The decision of the trial Court is correct. The defendants cannot be allowed to change completely the case made in paragraphs 25 and 26 of the written statement and substitute an entirely different and new case.10. It is true that inconsistent pleas can be made in pleadings but the effect of substitution of par...
0
664
168
### Instruction: Ascertain if the court will uphold (1) or dismiss (0) the appeal in the case proceeding, and then clarify this prediction by discussing critical sentences from the text. ### Input: RAY, C.J.1. This appeal is by special leave from the judgment dated August 8, 1975 of the High Court of Allahabad. The ap...
Anup Kumar Sheth Vs. Reliance Industries Limited & Another
shares in Reliance Petroleum Ltd. If the exchange ratio was unfair to Reliance Industries, it would have been more than fair to the other Company. He has also drawn our attention to various judgments of the Supreme Court to canvass that the scope of inquiry in this Court is limited.10. One of the judgments is in the ca...
0[ds]14. It was also contended that the learned Company Judge had refused to entertain the matter which was brought to his notice before the matter was decided. This was by one Rasiklal S. Mardia, who has also filed Appeal (Lodging) No.463 of 2009, which was also called, and the learned counsel appearing for him was al...
0
3,212
207
### Instruction: Predict whether the case will result in an affirmative (1) or negative (0) decision for the appeal, and then provide a thorough explanation using key sentences to support your prediction. ### Input: shares in Reliance Petroleum Ltd. If the exchange ratio was unfair to Reliance Industries, it would hav...
Commissioner of Income Tax Kerala, Ernakulam Vs. V. Damodaran, Trivandrum
made by the applicant, who in that application must specify the questions of law which, he claims, a rise out of the order of the Appellate Tribunal made under s. 254. The form of reference application prescribed by rule 48 of the Income Tax Rules, 1962 specifically requires the applicant to state the questions of law ...
1[ds]We are in agreement with that view, being persuaded in that behalf by the reasoning which has prevailed in the aforementioned cases. The distinction between "accumulated profits" and "current profits" has long held the field, and as the learned judges of the High Court of Australia observed in Hooper &Harrison Ltd...
1
3,347
756
### Instruction: Predict whether the case will result in an affirmative (1) or negative (0) decision for the appeal, and then provide a thorough explanation using key sentences to support your prediction. ### Input: made by the applicant, who in that application must specify the questions of law which, he claims, a ri...
Sewaram Vs. Sobaran Singh
brought into existence on December 31, 1989 were forged and manufactured, but we do not consider it necessary to record a positive finding in this regard, in view of the fact that nothing material turns out on these documents for deciding the main controversy raised in the present case. Even it, for arguments sake it m...
0[ds]15. We have given our thoughtful consideration to the arguments advanced by learned counsel for both the parties and also thecited at the Bar. The question of subsistence of as contract with the appropriate Government making it a disqualification under Sectionof the Actis a question of fact depending on the facts ...
0
7,369
1,898
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: brought into existence on December 31, 1989 were forged and manufactured, but we do not consider it necessary to record a po...
Indian Rare Earths Ltd Vs. Unique Builders Ltd
case of dispute that may arise between the parties. From perusal of general conditions of the contract, we found that there was a clause to the effect that any increase in statutory levies such as taxes and duties and statutory increase in steel prices shall be paid by the appellant. Before the work was completed, a di...
0[ds]As notice above, although the respondent claimed a sum of Rs.97,54,143.78/- but the Arbitrator only awarded a sum of Rs.19,55,368/- (Rupees nineteen lakh fifty five thousand three hundred and sixty eight only) with pendente lite interest at the rate of 15% per annum from the date of institution of the suit till th...
0
1,313
109
### Instruction: Speculate on the likely judgment (yes (1) or no (0) to the appeal) and then delve into the case proceeding to elucidate your prediction, focusing on critical sentences. ### Input: case of dispute that may arise between the parties. From perusal of general conditions of the contract, we found that ther...
Commissioner of Income Tax, Bombay City II Vs. Shakuntala & Others
and 18 (5) of the Act. This view was accepted by this Court in Howrah Trading Co. Ltd. v. Commissioner of Income-tax, Central, Calcutta, 1959-36 ITR 215 : (AIR 1959 SC 775 ), where it said that no valid reason existed as to why the expression shareholder as used in S. 18 (5) should mean a person other than the one deno...
0[ds]It is clear from the section that an order made under it is not in itself an order of assessment, it has to be followed by an assessment on the shareholder either under S. 23 or under S. 34. Under the express terms of the section, the artificial or notional income has to be included in the total income of the shar...
0
2,629
491
### Instruction: Assess the case to predict the court's ruling (favorably (1) or unfavorably (0)), and then expound on this prediction by highlighting and analyzing key textual elements from the proceeding. ### Input: and 18 (5) of the Act. This view was accepted by this Court in Howrah Trading Co. Ltd. v. Commissione...
M/s. Padia Timber Company(P) Ltd Vs. The Board of Trustees of Visakhapatnam Port Trust Through its Secretary
seen that even according to the M/s Padia Timber Company Pvt. Ltd., and as per its letter dated 27.11.1990 ex.A.10, the M/s Padia Timber Company Pvt., Ltd., admitted about the receipt of the letter dated 29.10.1990 and the acceptance of tender which is valid for three months. Therefore, having regard to the letter in E...
1[ds]47. In the judgment and order under appeal, the High Court has not discussed any of the judgments referred to above. The High Court simply recorded the contention of the Appellant that there was no previous approval of the Board of Trustees as contemplated under Section 34(1) of the Major Port Trusts Act, 1963, an...
1
6,641
1,755
### Instruction: Estimate the outcome of the case (positive (1) or negative (0) for the appellant) and then give a reasoned explanation by examining important sentences within the case documentation. ### Input: seen that even according to the M/s Padia Timber Company Pvt. Ltd., and as per its letter dated 27.11.1990 e...
Commissioner of Income-Tax,Central-Iv Vs. Jignesh P. Shah
Universal Medicare (P) Ltd. (supra) read with its decision in Bhaumik Colours (P) Ltd. (supra) and the decision of Rajasthan High Court in CIT v. Hotel Hilltop [2009] 313 ITR 116 /[2012] 205 Taxman 91 (Mag.)/18 taxmann.com 308 to uphold the order of the Commissioner of Income Tax (Appeals). Thus upholding the conclusio...
0[ds]12. In the present facts, it is an admitted position thatis not a shareholder of M/s. NS Fincon Pvt. Ltd. from whom he has received loan. Therefore, no fault can be found with the decision of the Tribunal in having followed the decision of the High Court in Universal Medicare (P.) Ltd. (supra). This view has been ...
0
2,128
130
### Instruction: Project the court's decision (favor (1) or against (0) the appeal) based on the case proceeding, and subsequently give an in-depth explanation by analyzing relevant sentences from the document. ### Input: Universal Medicare (P) Ltd. (supra) read with its decision in Bhaumik Colours (P) Ltd. (supra) an...
M/S. Jethmull Bhojraj Vs. State Of Bihar & Ors
Constitution. It is open to the appellant to seek such other remedy as may be available to him under law if the Government had unlawfully taken possession of those lands. The question whether the Government had unlawfully taken possession of those lands in 1954, as we shall presently see, is wholly irrelevant for the d...
0[ds]7. Now coming to the question whether the Government took possession of the lands in question in 1954, it was conceded that the Government was not competent to take possession of those lands either under the notifications issued under Sections 14 and 21 of the Bihar Private Forest Act 1947 or under the notificatio...
0
2,443
1,321
### Instruction: Hypothesize the court's verdict (affirmation (1) or negation (0) of the appeal), and then clarify this hypothesis by interpreting significant sentences from the case proceeding. ### Input: Constitution. It is open to the appellant to seek such other remedy as may be available to him under law if the G...
Sunil Kr.Ghosh Vs. K.Ram Chandran
much relied on the order of the learned single Judge dated 08.10.2001, it is useful to refer to the directions made therein. While declining to interfere with the order of rejection made for reference, the learned single Judge of the High Court issued the following directions: "However, the petitioners shall be entitle...
1[ds]A perusal of the directions passed by the learned single Judge leaves no room for doubt that a mandatory duty was cast upon respondent Nos. 1 & 2 to comply with the same. In such circumstances, it is highly improper on the part of the Management now to turn around and to contend that since the appellants-workmen h...
1
2,356
251
### Instruction: Project the court's decision (favor (1) or against (0) the appeal) based on the case proceeding, and subsequently give an in-depth explanation by analyzing relevant sentences from the document. ### Input: much relied on the order of the learned single Judge dated 08.10.2001, it is useful to refer to t...
The Commissioner of Income Vs. M/S. Diageo India Private Limited
to the extent of 1/5th of the amount claimed, being a sum of Rs.7,93,355/- in the current Assessment Year and the balance in the next immediately four succeeding years. Thereafter, the Assessing Officer went on to hold that since the business of the Assessee qua its manufacturing facility located at Nira, Pune had been...
1[ds]6. On the perusal of the said paragraph, it is clear that the ITAT being the last and the highest fact finding authority under the Act, has rendered a categorical findingthe Assessee continues its business;ii) it does so more efficiently by outsourcing the production of alcoholic beverages andiii) expenditure incu...
1
1,581
401
### Instruction: Predict whether the case will result in an affirmative (1) or negative (0) decision for the appeal, and then provide a thorough explanation using key sentences to support your prediction. ### Input: to the extent of 1/5th of the amount claimed, being a sum of Rs.7,93,355/- in the current Assessment Ye...
Debabrata Saha Vs. Serampore Municipality & Ors
on the complaints preferred, the Appellant filed a Writ Petition before the High Court of Calcutta alleging inaction on the part of the Municipal Corporation in taking appropriate steps. The Writ Petition was disposed of by the High Court with a direction to the Board of Councilors (for short the Board of Councilors, S...
0[ds]We have perused the Minutes of Meeting dated 27.12.2005. The learned counsel for the Respondent is right in submitting that the Chairman, Vice-Chairman and three other Members of the Municipal Corporation were present in the meeting. However, in the said meeting a decision was taken to recommend for appropriate ac...
0
1,224
310
### Instruction: Hypothesize the court's verdict (affirmation (1) or negation (0) of the appeal), and then clarify this hypothesis by interpreting significant sentences from the case proceeding. ### Input: on the complaints preferred, the Appellant filed a Writ Petition before the High Court of Calcutta alleging inact...
Rashtriya Mill Mazdoor Sangh Vs. National Textile Corporation Ltd.
be enforceable against the concerned textile company and not against the Central Government or the Custodian. The words ``any liability in sub-section (7) of said Section 3 are of wide amplitude to cover every liability that was incurred by the textile company in relation to the textile undertaking before the appointed...
0[ds]7. We are in agreement with the said view of the High Court because under Section 4 of Payment of Gratuity Act, gratuity becomes payable to an employee on the termination of his employment, on his retirement or resignation and since the respondent No. 2 had resigned on March 22, 1983, gratuity under the Act become...
0
4,365
1,341
### Instruction: Project the court's decision (favor (1) or against (0) the appeal) based on the case proceeding, and subsequently give an in-depth explanation by analyzing relevant sentences from the document. ### Input: be enforceable against the concerned textile company and not against the Central Government or th...
KALANDI CHARAN SAHOO Vs. GENERAL MANAGER, SOUTH-EAST CENTRAL RAILWAYS
1. We have heard learned counsel for the parties finally at this stage itself with their consent. 2. Leave granted. 3. The appellants herein had filed a claim before the Railway Claims Tribunal (hereinafter referred to as RCT) on account of death of their son Sunil Kumar Sahoo in a train accident that occurred on 20.11...
1[ds]After hearing learned counsel for the parties, we find that it is not even necessary to go into the issue as to whether it was the fault of the deceased or that he accidentally fell down.Going by the aforesaid provisions and in the peculiar facts of this case, where no inquiry as mandated by the Rules was conducte...
1
530
117
### Instruction: Project the court's decision (favor (1) or against (0) the appeal) based on the case proceeding, and subsequently give an in-depth explanation by analyzing relevant sentences from the document. ### Input: 1. We have heard learned counsel for the parties finally at this stage itself with their consent....
M/S. Colfax Laboratories (India) Limited & Another Vs. The State of Goa & Others
Nos.109 of 1991 and 84 of 1992 the liability of payment of excise duty at 100% ad valorem could be cast if it was ultimately held that the classification of the subject products was made as toilet preparations. However, the Company did not despatch the products in compliance with the Rules and by filling in Form AR-2. ...
1[ds]16. The Petitioners were fully aware that as per the Orders passed by this Court in Writ Petition Nos.109 of 1991 and 84 of 1992 the liability of payment of excise duty at 100% ad valorem could be cast if it was ultimately held that the classification of the subject products was made as toilet preparations. Howeve...
1
6,602
1,047
### Instruction: Project the court's decision (favor (1) or against (0) the appeal) based on the case proceeding, and subsequently give an in-depth explanation by analyzing relevant sentences from the document. ### Input: Nos.109 of 1991 and 84 of 1992 the liability of payment of excise duty at 100% ad valorem could b...
Syed Ahmed Aga Etc Vs. State of Mysore & Another
" restriction" as contemplated by Article 304 (b). The learned Additional Solicitor General has contended that such licensing is necessary even for simply maintaining a record of those.Who carry on various activities in connection with the silk production industry and business so that their purely business and industri...
0[ds]We do not think that the mere fact that the legality of an enactment is challenged forwith the proviso to Article 304 (b) of the Constitution would take away the character or substance of a petitioners claim when a citizen comes to Court with the allegation that his fundamental right to carry on business or trade ...
0
6,753
1,073
### Instruction: Evaluate the case proceeding to forecast the court's decision (1 for yes, 0 for no), and elucidate the reasoning behind this prediction with important textual evidence from the case. ### Input: " restriction" as contemplated by Article 304 (b). The learned Additional Solicitor General has contended th...
P. Bhooma Reddy Vs. State Of Mysore & Ors
is a dispute on the question whether the circular was sent to the districts of Gulberga and Raichur.In so far as the circular attempted to modify Rule 19 it was ineffective. The Excise Commissioner, had no power to abrogate or modify a rule framed under Section 71.On behalf of the appellant it was argued that as the Ch...
1[ds]8. In our opinion, the provision of Rule 19 sub-rule (1) requiring the successful bidder to furnish a statement of his properties to the Tahsildar and the provisions of Rule 19 sub-rules (3) and (4) do not apply where the shops in respect of which the right of retail vend is sold are situated in more than one tahs...
1
5,823
1,390
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: is a dispute on the question whether the circular was sent to the districts of Gulberga and Raichur.In so far as the circula...
THE INCOME TAX OFFICER, Vs. URBAN IMPROVEMENT TRUST
constituted in India by or under any law enacted for the purpose of planning, development or improvement of cities, towns and villages or for both. There cannot be any dispute that Urban Improvement Trust, i.e. the assessee was fully covered by the definition of authorities as contained in Section 10(20A) prior to its ...
1[ds]27. A perusal of the Scheme of the Rajasthan Urban Improvement Act, 1959 as well as the Rajasthan Municipalities Act, 1959 indicate that Urban Improvement Trust undertakes development in the urban area included in municipality/municipal board. Urban Improvement Trust is not constituted in place of the municipality...
1
7,891
987
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: constituted in India by or under any law enacted for the purpose of planning, development or improvement of cities, towns ...
Champa Kumari Singhi & Ors Vs. The Member Board Of Revenue, West Bengaland Others
from 1952 to 31st March 1957. It was however, provided as follows:".......provided however that in the event of due and punctual payment of all instalments Government will give up the sum of Rs. 11,49,019/5/- with interest thereon, from the last instalment and accept the sum of Rs. 55,99,822/6/- with interest thereon i...
0[ds]15. To begin with there is an error in the fourth clause of the first proviso inasmuch as the words "be reckoned" have been inadvertently left out in that clause. The intention to use those words is obvious from the way in which the first three clauses are worded. Supplying those words, because they were inadverte...
0
3,822
789
### Instruction: Evaluate the case proceeding to forecast the court's decision (1 for yes, 0 for no), and elucidate the reasoning behind this prediction with important textual evidence from the case. ### Input: from 1952 to 31st March 1957. It was however, provided as follows:".......provided however that in the event...
Rashpal Malhotra Vs. Mrs. Satya Rajput and Another
fact was known to the party suing. There, the Court observed that there could not be any controversy that Rajendra Prasad oil Mills, Kanpur was an undertaking owned by N.K. Industries limited. Satish Chandra J. as the learned Chief J ustice then was, observed that in certain circumstances a limited company carrying on ...
0[ds]It was contended in the grounds of said appeal, that the relationship of the landlord and tenant between respondent No. 1 and the appellant did not stand proved from the material on record. It was further contended that the note signed by the appellant that the order dated 5th May, 1979 had virtually held Kailash ...
0
2,511
396
### Instruction: Estimate the outcome of the case (positive (1) or negative (0) for the appellant) and then give a reasoned explanation by examining important sentences within the case documentation. ### Input: fact was known to the party suing. There, the Court observed that there could not be any controversy that Ra...
Sathe Biscuits & Chocolate Company& Others Vs. Union of India & Others
and the packing is to be returned in specie, the cost of packing does not "form a part of the sale price and cannot, therefore, included in the valuation for the purpose of computation of the levy."We are in respectful agreement with the view taken by the Full Bench of the Gujarat High Court.12. We may also refer to th...
0[ds]By excepting the cost or packing which is of a durable nature and is returnable by the buyer, the legislature was clearly giving effect to the principle that no excise duty would be leviable on a packing which was capable of being reused because this would mean that the value of the same packing would being subjec...
0
4,134
574
### Instruction: Conjecture the end result of the case (acceptance (1) or non-acceptance (0) of the appeal), followed by a detailed explanation using crucial sentences from the case proceeding. ### Input: and the packing is to be returned in specie, the cost of packing does not "form a part of the sale price and canno...
GIRIRAJ GARG Vs. COAL INDIA LTD
LR 1 (SC) : 2009 (9) SCALE 298. this Court held that even though a contract between the parties did not contain a provision for arbitration, an arbitration clause contained in an independent document would be incorporated into the contract by reference, if the reference is such as to make the arbitration clause a part ...
1[ds]Section 7(5) of the 1996 Act, closely replicates Article 7(2) 2 Art. 7. Definition and form of arbitration agreement.— (1) ‘Arbitration agreement? is an agreement by the parties to submit to arbitration all or certain disputes which have arisen or which may arise between them in respect of a defined legal relation...
1
4,527
480
### Instruction: Forecast the likely verdict of the case (granting (1) or denying (0) the appeal) and then rationalize your prediction by pinpointing and explaining pivotal sentences in the case document. ### Input: LR 1 (SC) : 2009 (9) SCALE 298. this Court held that even though a contract between the parties did not...
Salim Ali Centre for Ornithology & Natural History, Coimbatore & Another Vs. Dr. Mathew K. Sebastian
heard Ms. Madhvi Divan, learned ASG and considering the facts and circumstances narrated hereinabove, we are of the firm view that the High Court has not committed any error in ordering back wages along with interest @ 9% per annum to the writ petitioner for the period from 23.08.2002 to 30.04.2007 during which time he...
0[ds]4. Having heard Ms. Madhvi Divan, learned ASG and considering the facts and circumstances narrated hereinabove, we are of the firm view that the High Court has not committed any error in ordering back wages along with interest @ 9% per annum to the writ petitioner for the period from 23.08.2002 to 30.04.2007 durin...
0
1,948
1,082
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: heard Ms. Madhvi Divan, learned ASG and considering the facts and circumstances narrated hereinabove, we are ...
Anil Kumar Soti & Ors Vs. State of U.P. through Collector Bijnore (U.P.)
1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 16.04.2019 passed by the High Court of Judicature at Allahabad in First Appeal No.440 of 1989, by which the High Court has partly allowed the said appeal preferred by the appellants herein – original claimants and has determined the market...
1[ds]7. At the outset, it is required to be noted and it is not in dispute that in the present case notification under Section 4 of the Act has been issued on 16.05.1981 by which the High Court has determined the compensation at Rs.7,100/- per acre. However, it is required to be noted that with respect to the land acqu...
1
1,039
407
### Instruction: Decide if the appeal in the case proceeding is more likely to be successful (1) or unsuccessful (0), and then justify your decision by focusing on essential sentences in the document. ### Input: 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 16.04.2019 passed by the H...
Kesho Ram & Co. & Ors. Etc Vs. Union Of India & Ors
decree of eviction with a view to make the exemption effective and meaningful. In this view if the submission made on behalf of the tenants is accepted it would render the exemption illusory, as in reality, it will be impossible for a landlord to get the suit decreed within the period of exemption even if he instituted...
0[ds]In this view if the submission made on behalf of the tenants is accepted it would render the exemption illusory, as in reality, it will be impossible for a landlord to get the suit decreed within the period of exemption even if he instituted the suit within the period of exemption. Interpretation of the Act and th...
0
6,745
2,883
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: decree of eviction with a view to make the exemption effective and meaningful. In this view if the submission...
Jameskutty Jacob Vs. United India Insurance Co.&Ors
S.N. Variava, J. 1. This appeal is against the judgment dated 17th October, 1997. 2. Briefly stated that facts are as follows:On 5th February, 1986 an accident took place in which a young boy was seriously injured. A claim was filed against the Appellant, who was shown as the owner of the vehicle, and the Insurance Com...
1[ds]6. In this case, nobody has appeared on behalf of the Insurance Company in spite of the fact that they were served. We are informed by counsel for the Appellant that there is no evidence on record to show that the vehicle was a taxi. We, therefore, fail to understand on what basis the High Court has restricted the...
1
891
133
### Instruction: Decide if the appeal in the case proceeding is more likely to be successful (1) or unsuccessful (0), and then justify your decision by focusing on essential sentences in the document. ### Input: S.N. Variava, J. 1. This appeal is against the judgment dated 17th October, 1997. 2. Briefly stated that fa...
Navneet Ram Batra Vs. State Of Uttar Pradesh & Ors
appellants land is a waste and arable land and thus falls under s.17 (1). There was therefore no objection to the Government dispensing with the provisions of s.5A by resorting to the power conferred by s.17(4). The person who could have taken objection to the enquiry under s. 5A being dispensed with was the owner of p...
0[ds]Admittedly the appellants land is a waste and arable land and thus falls under s.17 (1). There was therefore no objection to the Government dispensing with the provisions of s.5A by resorting to the power conferred by s.17(4). The person who could have taken objection to the enquiry under s. 5A being dispensed wit...
0
1,398
682
### Instruction: Predict the outcome of the case proceeding (1 for acceptance, 0 for rejection) and subsequently provide an explanation based on significant sentences in the proceeding. ### Input: appellants land is a waste and arable land and thus falls under s.17 (1). There was therefore no objection to the Governme...
Damodar Valley Corporation Vs. Workmen
is no justification for denying construction allowance to those workmen.18. The learned Attorney-General no doubt urged that except filing Annexure B along with the written statement, neither PW-1 nor PW-2, who gave evidence on behalf of the unions, has explained the contents of Annexure B and given any information as ...
0[ds]From the circular of 1953 it is clear that the eligibility for receiving construction allowance is that the employee should be stationed at a construction camp, unless he comes under clause (b) of paragraph 1. Prima facie these two circulars give importance to the employee being at a particular place where he is d...
0
4,635
849
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: is no justification for denying construction allowance to those workmen.18. The learned Attorney-General no d...
M/S. Synco Industries Ltd Vs. Assessing Officer,Income Tax Mumbai &Anr
80A (1) of the Act says that in computing the total income of an assessee it shall be allowed from the gross total income in accordance with and subject to the provisions of this Section the deductions specified in Section 80C to 80U whereas sub-section 2 of Section 80A says that the aggregate amount of the deductions ...
0[ds]11. The above discussion makes it very evident that predominant majority of the High Courts have taken the view that while working out gross total income of the assessee the losses suffered have to be adjusted and if the gross total income of the assessee is Nil the assessee will not be entitled to deduction under...
0
4,551
927
### Instruction: Forecast the likely verdict of the case (granting (1) or denying (0) the appeal) and then rationalize your prediction by pinpointing and explaining pivotal sentences in the case document. ### Input: 80A (1) of the Act says that in computing the total income of an assessee it shall be allowed from the ...
The State of Meghalaya and Ors Vs. Phikirbha Khariah and Ors
1. We have heard learned Counsel for the parties. We do not find any ground to interfere with the directions in the impugned order.SLP(C) Nos. 33995-34027/2017:2. It has been found that there are serious irregularities in the selection process of appointment of assistant teachers in government lower primary schools in ...
1[ds]1. We have heard learned Counsel for the parties. We do not find any ground to interfere with the directions in the impugned orderSLP(C) Nos. 33995-34027/2017:Such incidents are being reported in several cases. We have recently dealt with such a matter in Avinash C. and Ors. v. The State of Karnataka and Ors., C.A...
1
199
174
### Instruction: Make a prediction on the court's ruling (acceptance (1) or rejection (0) of the petition), and then dissect the proceeding to provide a detailed explanation using key textual passages. ### Input: 1. We have heard learned Counsel for the parties. We do not find any ground to interfere with the directio...
The East India Hotels Vs. Their Workmen & Others
workman. It is admitted that it was the duty of workman to remove the bottle after serving the liquor. It was also his duty to empty the bottle after ginger and liquor were served. In the circumstances, there is no reason to disbelieve the explanation submitted by the workman. In view of the nature of evidence adduced ...
1[ds]6. It is not necessary that Sethi should have given evidence. His absence may be due to the fact that it was now for the employer to take action on his complaint and to protect theri prestige and reputation which was mainly their affair. It is, however, apparent from the evidence that Sethi had complained to Pyare...
1
2,480
273
### Instruction: Evaluate the case proceeding to forecast the court's decision (1 for yes, 0 for no), and elucidate the reasoning behind this prediction with important textual evidence from the case. ### Input: workman. It is admitted that it was the duty of workman to remove the bottle after serving the liquor. It wa...
Estate Of Late, Rangalal Jajodia Vs. Commissioner Of Income-Tax Madras
deleted from the assessment year 1949-50 and included in the assessment year 1948-49. Pursuant to that direction the Income-tax Officer initiated re-assessment proceedings in respect of the year 1948-49 and served a notice on 5 December, 1957. The question was whether the second proviso applied and saved the notice in ...
1[ds]are therefore of opinion that the second proviso to Section 34(3) of the Act applies to the present appeals because first the proceedings against Rangalal Jajodia commenced on filing of returns before the income-tax authorities; secondly, the assessment proceedings continued after the death of Rangalal Jajodia aga...
1
3,560
448
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: deleted from the assessment year 1949-50 and included in the assessment year 1948-49. Pursuant to that direction the Income-...
State Of U.P Vs. Arvind Kumar Srivastava
claimant a remedy where, by his conduct, he has done that which might fairly be regarded as equivalent to a waiver of it; or where by his might fairly be regarded as equivalent to a waiver of it; or where by his conduct and neglect, though not waiving the remedy, he has put the other party in a position in which it wou...
1[ds]The legal principles which emerge from the reading of the aforesaid judgments, cited both by thes as well as the, can be summed up as under:(1) Normal rule is that when a particular set of employees is given relief by the Court, all other identically situated persons need to be treated alike by extending that bene...
1
7,773
684
### Instruction: Conjecture the end result of the case (acceptance (1) or non-acceptance (0) of the appeal), followed by a detailed explanation using crucial sentences from the case proceeding. ### Input: claimant a remedy where, by his conduct, he has done that which might fairly be regarded as equivalent to a waiver...
Tax and Sales Tax, South Zone, Quilon Vs. Deputy Commissioner of Agricultural Income-Aluminium Industries Limited Kanan Devan Hill Produce Company Limited Intervener
in the case of a sale of goods during their movement from one State to another, being a sale subsequent to the first sale in respect of the same goods, the tax shall, where such sale does not fall within sub-section (2) of section 6, be levied and collected in the State from which the registered dealer effecting the su...
1[ds]In dismissing the tax revision cases the High Court followed the decision of this court in State of Mysore v. Yaddalam Lakshminarasimhiah Setty & Sons ([1965] 16 S.T.C.legal position has, however, been changed as a result of the issue of the Central Sales Tax (Amendment) Ordinance, 1969 (No. 4 of 1969) which was p...
1
3,553
707
### Instruction: Conjecture the end result of the case (acceptance (1) or non-acceptance (0) of the appeal), followed by a detailed explanation using crucial sentences from the case proceeding. ### Input: in the case of a sale of goods during their movement from one State to another, being a sale subsequent to the fir...
Rashida Haroon Kupurade Vs. Div. Manager,Oriental Ins. Co.Ltd.
1. Delay condoned. 2. Leave granted. 3. Despite notice having been served on the respondent Nos. 2 to 5, none of them have chosen to appear to oppose the appeal, when it is taken up for consideration. Learned counsel has, however, entered appearance on behalf of the respondent No.1/insurance company.4. The appeal is di...
1[ds]7. Having considered the submissions made on behalf of the respective parties, we are inclined to agree with the submissions made on behalf of the appellant that the High Court has committed an error in holding that notwithstanding the fact that there was no connection with the accident and the death of the workma...
1
859
81
### Instruction: First, predict whether the appeal in case proceeding will be accepted (1) or not (0), and then explain the decision by identifying crucial sentences from the document. ### Input: 1. Delay condoned. 2. Leave granted. 3. Despite notice having been served on the respondent Nos. 2 to 5, none of them have ...
Sri Athmanathaswami Devasthanam Vs. K. Gopalaswami Aiyangar
letter to Pandarasannidhi about this matter. The demand sent to me by the Revenue Inspector in 1950 is Exhibit B-21. That related to rent due by me for kudikani lands in my possession. I did not pay it but I entered into correspondence with the Revenue Divisional Officer. But nothing more was heard about it."These stat...
0[ds]It was not alleged by the appellant in its plaint or at any stage of the proceedings in the trial court that part of the land in suit consisted of beds of tanks and therefore did not come with in the definition of ryoti land. We do not consider it fair to allow this fresh contention, relating to a question of fact...
0
3,013
639
### Instruction: First, predict whether the appeal in case proceeding will be accepted (1) or not (0), and then explain the decision by identifying crucial sentences from the document. ### Input: letter to Pandarasannidhi about this matter. The demand sent to me by the Revenue Inspector in 1950 is Exhibit B-21. That r...
The Collector Of Customs, Baroda Vs. Digvijaysinhji Spinning & Weaving Mills Ltd
empowered to nominate the subordinate officers of Customs to adjudge question within certain pecuniary limits. That apart, S. 3(a) of the Act defines "Chief Customs authority" to mean the Central Board of Revenue. The Central Board of Revenue is a statutory authority and, though it can only function through officers ap...
1[ds]The result of the provisions, therefore is that there would never by a contingency or necessity for an appellate tribunal to enforce payment of penalty imposed by it, for no appeal would be heard by it unless the penalty was deposited asconstruction, it is said, would lead to an anomaly of the statute conferring a...
1
3,297
607
### Instruction: Hypothesize the court's verdict (affirmation (1) or negation (0) of the appeal), and then clarify this hypothesis by interpreting significant sentences from the case proceeding. ### Input: empowered to nominate the subordinate officers of Customs to adjudge question within certain pecuniary limits. Th...
Rajpal Singh Vs. Saroj (Deceased) Through LRs and Anr
court and/or even thereafter also. At this stage, it is required to be noted that prior thereto, there was already an agreement to sell executed by the original defendant No.2 – husband of the original plaintiff dated 04.04.1993 in favour of the Appellant herein and the time for executing the sale deed was extended twi...
1[ds]6. The original plaintiff instituted the Civil Suit No. 419/2007 claiming cancellation of the Sale Deed dated 19.04.1996 in respect of the suit property on the basis of the decree obtained by her in Civil Suit No.1643 of 1994 dated 01.02.1995. It is required to be noted that in the earlier said suit filed by the o...
1
3,150
1,221
### Instruction: Make a prediction on the court's ruling (acceptance (1) or rejection (0) of the petition), and then dissect the proceeding to provide a detailed explanation using key textual passages. ### Input: court and/or even thereafter also. At this stage, it is required to be noted that prior thereto, there was...
Mangoo Singh Vs. The Election Tribunal, Bareillyand Others
was disqualified is disqualified also for nomination. The nomination is for this purpose an essential part of the election, and if there are no competitors it of itself constitutes the election by virtue of the express words of S. 56. A different construction might produce much confusion. On the nomination day no one c...
1[ds]We are clearly of the view that the expression to which S. 166 applies cannot bear the meaning sought to be given to it on behalf of the appellant. That expression merely describes the nature of the demand referred to in cl. (g). Section 166 refers to three types of dues; cl. (a) of sub-s (1) refers to any sum on ...
1
3,553
460
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: was disqualified is disqualified also for nomination. The nomination is for this purpose an essential part of...
Benjamin (A. G.) Vs. Union of India
such cases the order of termination of services of the temporary Government servant which in form and in substance is no more than his discharge effected under the terms of contract or the relevant rule, cannot, in law, be regarded as his dismissal, because the appointing authority was actuated by the motive that the s...
0[ds]Even in a case where a formal departmental inquiry is entitled against a temporary Government servant it is, we think, open to the authority to drop further proceedings in the departmental enquiry and to make an order or discharge simpliciter against the temporary Government servant. We do not accept the contentio...
0
3,213
784
### Instruction: Hypothesize the court's verdict (affirmation (1) or negation (0) of the appeal), and then clarify this hypothesis by interpreting significant sentences from the case proceeding. ### Input: such cases the order of termination of services of the temporary Government servant which in form and in substanc...
M/s. Kanpur Fert. & Cement Ltd Vs. State of U.P. & Another
1. Leave granted.2. The appellant seeks to challenge the order of the High Court refusing interference with the order dated 23rd September, 2013 passed by the Labour Court by which the respondent workman has been granted wages for the period from July 2008 to March 2011 with simple interest at the rate for 9% per annum...
1[ds]5. Evidently, all the other workmen got benefit in terms of the settlement and the respondent workman herein is the lone employee who has been granted higher benefits in terms of the order of the Labour Court as affirmed by the High Court.6. If the settlement by and between the Management and the Representative Un...
1
501
296
### Instruction: Judge the probable resolution of the case (approval (1) or disapproval (0)), and elaborate on this forecast by extracting and interpreting significant sentences from the proceeding. ### Input: 1. Leave granted.2. The appellant seeks to challenge the order of the High Court refusing interference with t...
State of Kerala & Others Vs. M/s. South India Corporation Private Limited
respect to-(a) the levy and collection of any lax or duty leviable by the Government of India in such State and for the distribution of the proceeds thereof otherwise than in accordance with the provisions of this Chapter,(b) the grant of any financial assistance by the Government of India to such State in consequence ...
0[ds]8. The impost of sales tax on works contracts though beyond the competence of the States would be within that of Parliament by virtue of item 97 of List I of Seventh Schedule and Article 248 of the Constitution. It would therefore follow that if there was no other law touching this point, sales tax on works contra...
0
3,171
465
### Instruction: Conjecture the end result of the case (acceptance (1) or non-acceptance (0) of the appeal), followed by a detailed explanation using crucial sentences from the case proceeding. ### Input: respect to-(a) the levy and collection of any lax or duty leviable by the Government of India in such State and fo...
QUIPPO CONSTRUCTION EQUIPMENT LIMITED Vs. JANARDAN NIRMAN PVT. LIMITED
as against this, matters from which a party can derogate are those provided under Sections 11(2), 19(1) and (2), 20(1) and (2), 22(1), 24, 25, 26 and 31(3). … … … 14. We have heard the parties at length. We have considered the submissions. Undoubtedly, Section 10 provides that the number of arbitrators shall not be an ...
1[ds]16. In the circumstances, it is clear that:-(i) Though each of the four agreements provided for arbitration, the award rendered by the Arbitrator was a common award; and(ii) In one of the agreements the venue was stated to be Kolkata and yet the proceedings were conducted at Delhi;However, at no stage, the aforesa...
1
5,879
417
### Instruction: Determine the likely decision of the case (acceptance (1) or rejection (0)) and follow up with an explanation highlighting key sentences that support this prediction. ### Input: as against this, matters from which a party can derogate are those provided under Sections 11(2), 19(1) and (2), 20(1) and (...