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Commissioner of Income Tax-2, Mumbai Vs. Raymond Limited
Oral Judgment: (Dr. D.Y. Chandrachud, J.)This appeal by the Revenue against the order of the Income Tax Appellate Tribunal dated 13 February 2009 relates to AY 1997-98. Two questions of law have been framed by the Revenue which are as follows:(a) Whether on the facts and in the circumstances of the case and in law, the...
0[ds]4. The mere fact that a Debenture Redemption Reserve is labeled as a reserve will not render it as a reserve in the true sense or meaning of that concept. An amount which is retained by way of providing for a known liability is not a reserve. Consequently the Tribunal was correct in holding that the amount which w...
0
1,091
235
### 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: Oral Judgment: (Dr. D.Y. Chandrachud, J.)This appeal by the Revenue against the order of the Income Tax...
Umesh Badrinarayan Bangur Vs. Sanjay A. Poojary, Narcotics Control Bureau & Others
submission considered by Delhi High Court was that Section 75 of the Act empowers the Central Government to delegate its functions under the Act. The Court held that no such power was delegated under Section 75 of the Act upon NCB. On that finding, the Court held that the argument of NCB that the delegation of those po...
0[ds]5. It is alleged that, on the basis of information, officers of Narcotics Control Bureau, Mumbai Zonal Unit, Mumbai, Customs, Nhava Sheva and Police, along with two independent panch witnesses and Omprakash Nogaja (accused No.1), Umesh B. Bangur (petitioneraccused No.2) and Vijay O. Nogaja, Directors of OPM Intern...
0
10,388
2,428
### 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: submission considered by Delhi High Court was that Section 75 of the Act empowers the Central Government to ...
Kewal Krishan S/O Dev Raj Vs. State of Punjab
appellant. On November 25, 1981, Gurcharan Singh gave a written complaint to the ASP under Ex. PH. The ASP directed an investigation of his complaint by the Inspector of Police (PW 11). After the investigation, PW 11 filed the charge-sheet against this PW 1 to PW 12 and on the side of the defence DW 1 and DW 2 were exa...
1[ds]It is brought out from this witness that he had not told the Investigation Officer that his wife raised an amount of Rs. 1200 by pawning her ornaments. When the witness was asked to explain the omissions found in his statement Ex. DA, he would unhesitatingly reply, "I cannot explain these omissions". From PW 10 it...
1
1,578
276
### 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: appellant. On November 25, 1981, Gurcharan Singh gave a written complaint to the ASP under Ex. PH. The ASP...
Gulbarga University Vs. Mallikarjun S. Kodagali
of limitation prescribed in the Schedule under Section 3 of the Limitation Act, 1963. Thus, the provision of moving the application prescribed in the Limitation Act, shall stand excluded by virtue of sub-section (2) of Section 29 as under this special enactment the period of limitation has already been prescribed. Like...
1[ds]16. Once clause 30 is constituted to be a valid arbitration agreement, it would necessarily follow that the decision of the arbitrator named therein would be rendered only upon allowing the parties to adduce evidence in support of their respective claims and counter-claims as also upon hearing the parties to the d...
1
3,047
1,187
### 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: of limitation prescribed in the Schedule under Section 3 of the Limitation Act, 1963. Thus, the provision of ...
Gill and Company Private Limited Vs. Commercial Tax Officer, Hyderabad Iii, and Another
year 1962-63. It is alleged that the discovery was made through the help of its attorneys who had pointed out to the appellant that the levy of tax under the Central Act was illegal in view of the decision of this Court in The State of Mysore v. Yaddalam Lakshminarasimhiah Setty and Sons ([1965] 2 S.C.R. 129; 16 S.T.C....
1[ds]2. In our opinion, the High Court was not justified in disposing of the writ petitions in the above manner. Of course the High Court had a discretion under Article 226 of the Constitution to refuse to admit the petitions if it thought that they were frivolous or that they had been presented after the lapse of a pe...
1
1,467
355
### 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: year 1962-63. It is alleged that the discovery was made through the help of its attorneys who had pointed out to the appell...
U.P.State Yarn Company Limited and Anr Vs. G.M.Garg and Anr
The U.P. State Yarn Co.Ltd. is in appeal against the impugned judgment and order of the Allahabad High Court in CMWP No.28384/1991 dated 14.3.1996. The respondent was holding the post of Manager (P & IR). He filed the Writ Petition claiming parity with the post of Manager (P & IR) under UPSTC (U.P. State Textile Corpor...
0[ds]That chart indicates that out of 23 different categories of posts there is variation only in the scale of pay attached to the Manager (PIR) and not in any other post. In this state of affairs, we see no infirmity with the impugned direction of the High Court directing that the Manager (PIR) in the appellants compn...
0
332
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: The U.P. State Yarn Co.Ltd. is in appeal against the impugned judgment and order of the Allahabad High Court in CMWP No.28...
Naim Vs. State Of Uttarakhand
is clear that accused Kabir was having farsa and accused Nayeem was having lathi in hand, but they have not used both the weapons. It has been stated for Nayeem that he loudly said as where is Ali Hassan, only he has to be seen and Kabir said that Ali Hassan is sleeping here, kill him. If all three had come with the in...
0[ds]11. We must observe that Kabir was armed with pharsa and Naim was armed with a lathi, that all three accused had entered the house of the deceased and the complainant at midnight in the company of Sabbir who was also armed with a sharp cutting weapon. When three persons separately armed with weapons storm into the...
0
1,535
243
### 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: is clear that accused Kabir was having farsa and accused Nayeem was having lathi in hand, but they ha...
Joshi Technologies International Inc Vs. Union Of India
by the State/public Authority with private parties, can be summarized as under: (i) At the stage of entering into a contract, the State acts purely in its executive capacity and is bound by the obligations of fairness.(ii) State in its executive capacity, even in the contractual field, is under obligation to act fairly...
0[ds]40) In the present case, it is an admitted fact that conditions mentioned in Section 42 of the Act are not fulfilled. In the two PSCs, no provision is made for making admissible the aforesaid allowances to the assessee. It is obvious that the Assessing Officer could not have granted these allowances/deductions to ...
0
17,610
2,012
### 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: by the State/public Authority with private parties, can be summarized as under: (i) At the stage of ent...
Indore Textiles Ltd Vs. Union of India
to secure the proper management of the industrial undertaking. The reading of the preamble and of the Act as a whole makes it clear that the said legislation was undertaken with a view to secure the proper management of the same "so as to subserve the interest of the general public by ensuring the continuity of product...
0[ds]6. Even though in the writ petition the principal challenge to the Act was on the ground that neither the State Legislature nor the Governor of the State had legislative competence to promulgate the Act and the Ordinance inasmuch as the appropriate entry for the enactment of such an ordinance or Act was Entry 52 o...
0
2,244
994
### 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: to secure the proper management of the industrial undertaking. The reading of the preamble and of the...
UNION OF INDIA Vs. NARESHKUMAR BADRIKUMAR JAGAD
decision will be of any avail to the respondents (Trust). As already noted, it is not a case of subletting by the statutory tenant (Podar Mills Ltd.) but instead a case of involuntary transfer and vesting of rights and interest of the statutory or protected tenant in respect of the suit property in the Central Governme...
1[ds]19. Reverting to the question of whether Union of India has locus to file the review petition, we must immediately advert to Section 114 of the Code of Civil Procedure ( CPC) which, inter alia, postulates that any person considering himself aggrieved would have locus to file a review petition. Order XLVII of CPC r...
1
19,125
3,844
### 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: decision will be of any avail to the respondents (Trust). As already noted, it is not a case of subletting...
Pandharinath Vs. State of Maharashtra
under Sections 376 IPC. When the charge was explained to the accused, he pleaded not guilty and claimed to be tried.3. During the course of the trial, 9 witnesses were examined on behalf of the prosecution. Two defence witnesses, namely, Dr. Avinash Wase (D.W. 1) and one Ku. Ranjana (D.W. 2) were also examined. The lea...
0[ds]The trial court and the High Court have given a concurrent finding that the appellant is guilty. The trial court was of the view that the appellant is liable to convicted under Section 376 IPC. The High Court, however, held the appellant guilty of the offence under Section 376 IPC read with Section 511 of the IPC....
0
1,671
726
### 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: under Sections 376 IPC. When the charge was explained to the accused, he pleaded not guilty and claim...
Roxann Sharma Vs. Arun Sharma
"ordinarily" cannot be over-emphasised. It ordains a presumption, albeit a rebuttable one, in favour of the mother. The learned Single Judge appears to have lost sight of the significance of the use of word "ordinarily" inasmuch as he has observed in paragraph 13 of the Impugned Order that the Mother has not establishe...
1[ds]7. The Guardianship postulates control over both the person as well as the assets of a minor or of one and not the other. This is obvious from a reading of the definitions contained in Section 4 (2) of the Guardians & Wards Act, 1890 (G&W Act) and Section 4(b) of the HMG Act which clarifies that "Guardian" means a...
1
3,221
1,205
### 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: "ordinarily" cannot be over-emphasised. It ordains a presumption, albeit a rebuttable one, in favour of the ...
A.P.M. Mayankutty, Etc Vs. Secretary, Public Service Department
in accordance with these rules and the Special Rules, the appointing authority may temporarily appoint a person, otherwise than in accordance with the said rules." This provision contemplates the making of temporary appointments when it is necessary in the public interest to do so owing to an emergency which has arisen...
0[ds]7. Having given every consideration to these matters we think it impossible to accept the appealIn face of the provisions of the rule and the terms of the appointment it seems to us clear that the appellants were appointed purely as a matter of stop-gap or emergency arrangement. Since such service cannot be taken ...
0
2,599
651
### 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: in accordance with these rules and the Special Rules, the appointing authority may temporarily appoint a person, otherwise...
Asa Ram Vs. The District Board, Muzaffarnagar
same authority is vested in the town panchayat. He goes on that now there are no Town Panchayats having authority in town areas, for the words "Town Panchayat" appearing in the Town Areas Act have everywhere been substituted by the words "Town Area Commmittee". It is submitted that a corresponding amendment was not mad...
1[ds]It is enough to point out that the District Boards Act under which these bye-laws have been framed does not specifically provide anywhere for granting of licences. Section 174 (1) (k) itself speaks only of regulating offensive trades etc., and has not given in so many words power to issue licences. It is true that...
1
3,124
645
### 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: same authority is vested in the town panchayat. He goes on that now there are no Town Panchayats havi...
AYURVED VIKAS MANDAL Vs. STATE OF GUJARAT
Kurian, J.— CIVIL APPEAL NO(S). 12683 OF 2017 [@ SPECIAL LEAVE PETITION (C) NO. 15463 OF 2016] Leave granted. 2. The appellant is before this Court, aggrieved by the Judgment dated 02.05.2016 passed by the High Court of Gujarat at Ahmedabad in Letters Patent Appeal No. 125 of 2016 in Civil Application No. 13039 of 2015...
1[ds]5. Having heard Mr. Preetesh Kapoor, learned counsel appearing for the State, we find it difficult to appreciate the contentions advanced by him. True, the second respondent institution was a grant-in-aid college. However, it is on the request of the Management that the Government agreed to convert it into a self ...
1
835
125
### 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: Kurian, J.— CIVIL APPEAL NO(S). 12683 OF 2017 [@ SPECIAL LEAVE PETITION (C) NO. 15463 OF 2016] Leave grante...
V.S. Achuthanandan Vs. R. Balakrishna Pillai
appeal from the judgment dated 18.12.2006 passed by the Special Judge, CBI (AHD), Patna, acquitting the accused persons when the case has been investigated by the Delhi Special Police Establishment (CBI) and this Court held that the appeal at the instance of the State Government is not maintainable. In view of the spec...
1[ds]As per Section 78A, which was inserted by Act 101 of 1956 and came into force w.e.f. 30.12.1956, in discharge of its functions, the Board shall be guided by such directions and questions of policy as may be given to it by the State Government. As rightly pointed out by Mr. Shanti Bhushan, learned senior counsel fo...
1
17,772
1,141
### 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: appeal from the judgment dated 18.12.2006 passed by the Special Judge, CBI (AHD), Patna, acquitting the accused persons wh...
Kedar Nath Yadav Vs. State Of West Bengal
the objections pertained to persons who were already running industrial units. The names of the objectors are as follows:"1. Kuldip Maity of Beraberi, P.S. Singur;2. Subir Kumar Pal, Director of M/s Shree Bhumi Steel Pvt. Ltd., P.S. Singur;3. M/s. Shanti Ceramics Pvt. Ltd., P.S. Singur;4. Prashanta Kumar Jana, Vill-Hab...
1[ds]The learned senior counsel submit that even before the Supreme Court, the Stateof West Bengalhas stated in its counter affidavit that establishing a new industry is the public purpose as envisaged under Section 3(f) of the L.A. Act and that in the instant case, it was the state government which had acquired the la...
1
21,379
2,785
### 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 objections pertained to persons who were already running industrial units. The names of the objectors are as follows:"...
United India Insurance Co Ltd Vs. M/S.Pushpalaya Printers
sustainability of the claim depended upon the interpretation of Clause 5 of the insurance policy. The District Forum took a narrow view that the word "impact" contained in clause 5 of the insurance policy covered risk of only contingent impact of a road vehicle forcibly coming in contact with another. It held that the ...
0[ds]It is evident from the terms of the insurance policy that the property was insured as against destruction or damage to whole or part. The appellant company agreed to pay towards destruction or damage to the property insured to the extent of its liability on account of various happenings. In the present case both t...
0
1,769
637
### 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: sustainability of the claim depended upon the interpretation of Clause 5 of the insurance policy. The District Forum took a ...
Union Of India Vs. Devjee Mishra
Court to warrant remand of Court Martial Proceedings. Even the Division Bench has failed to consider the matter in right perspective and especially to examine the plea of the appellants asserted in the two counter affidavits filed to oppose the writ petition, including on the question of genuineness of Annexures 19 and...
1[ds]The misconduct for which the respondent has been sentenced and punished is not the first of its kind committed by him. Even in the past he indulged in similar misconduct. Moreover, the respondent indulged in making reckless and frivolous allegations against his superiors even in the past and was not serious enough...
1
5,592
309
### 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: Court to warrant remand of Court Martial Proceedings. Even the Division Bench has failed to consider the mat...
Shiv Kumar Chadha Vs. Municipal Corporation of Delhi & Others
of Order 39 of the Code requires that in all cases the Court shall, before grant of an injunction, direct notice of the application to be given to the opposite party, except where it appears that object of granting injunction itself would be defeated by delay. By the Civil Procedure Code (Amendment) Act, 1976, a provis...
1[ds]27. According to us, it cannot be urged that the provisions of the Act have created any right or liability and for enforcement thereof remedy has been provided under the Act itself. The Act purports to regulate the common law right of the citizens to erect or construct buildings of their choice. This right existed...
1
6,765
2,242
### 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: of Order 39 of the Code requires that in all cases the Court shall, before grant of an injunction, direct no...
The University Of Mysore And Anr Vs. C. D. Govinda Rao And Anr
this connection, the High Court has failed to notice one significant fact that when the Board considered the claims of the respective applicants, it examined them very carefully and actually came to the conclusion that none of them deserved to be appointed a Professor. These recommendations made by the Board clearly sh...
1[ds]6. The judgment of the High Court does not indicate that the attention of the High Court was drawn to the technical nature of the writ of quo warranto which was claimed by the respondent in the present proceedings, and the conditions which had to be satisfied before a writ could issue in such proceedings.In the pr...
1
5,189
1,258
### 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: this connection, the High Court has failed to notice one significant fact that when the Board considere...
Dr. Miss Annie M. Pichamuthu and Another Vs. Dr. Mrs. Bessie Thangam Selvaraj and Another
Chinnappa Reddy, J.1. Late Dr. Arulmani purchased a house in Madurai on January 24, 1908. One of her sisters, Kamalam James, lived with her in that house from 1928 to 1948. The relations between Dr. Arulmani and Kamalam James became strained and the latter had ultimately to leave the house. Thereafter, Dr. Bessie Thang...
0[ds]4. We are unable to agree with the submission of Shri Vepa P. Sarathi. It is true that Dr. Arulmani was old and impecunious. Her niece, the first defendant, befriended her, visited her frequently, took care of her personal comforts and even gave her small amounts of money. There is no evidence to lead us to the co...
0
1,069
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: Chinnappa Reddy, J.1. Late Dr. Arulmani purchased a house in Madurai on January 24, 1908. One of ...
Chhangamal Harpaldas & Another Vs. Dominion of India & Another
consignee alone could sue for loss caused by non-delivery of goods after the goods had been delivered to the railway company for consignment. After referring to that judgment, the learned Judge observed that"When goods are delivered to a Railway Company for transmission to a buyer, the property in the goods passes to t...
0[ds]In our view, that contention must be accepted. The Forwarding Notes expressly requested the Station Master at Kajgaon to despatch the goods by passenger train and in pursuance of these Forwarding Notes the Parcel Way Bills were made out. Even it was the case of the railway administration, as is evident from the le...
0
4,094
612
### 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: consignee alone could sue for loss caused by non-delivery of goods after the goods had been delivered to th...
Krishna Janardhan Bhat Vs. Dattatraya G. Hegde
advance would be made to him and that too even after institution of three civil suits. The amount advanced even did not carry any interest. If in a situation of this nature, the High Court has arrived at a finding that the respondent has discharged his burden of proof cast on him under Section 139 of the Act, no except...
1[ds]19. The courts below failed to notice that ordinarily in terms of Section 269SS of the Income Tax Act, any advance taken by way of any loan of more than Rs. 20,000/- was to be made by way of an account payee cheque only.Indisputably, a mandatory presumption is required to be raised in terms of Section 118(b) and S...
1
5,534
586
### 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: advance would be made to him and that too even after institution of three civil suits. The amount adv...
LOK PRAHARI THROUGH ITS GENERAL SECRETARY Vs. THE STATE OF UTTAR PRADESH
and others 14 ; State of Punjab and another vs. Brijeshwar Singh Chahal and another 15 .33. Paragraph 23 and 35 of Kumari Shrilekha (supra) may be extracted with profit only to notice the absolute clarity in carrying forward the principle laid down by Hon. Bhagwati J., in Royappa (supra).?23. Thus, in a case like the p...
1[ds]27. Coming back to the issue in hand a brief look at the contentions advanced may be appropriate at this stage.The State of Uttar Pradesh has sought to defeat the writ petition by contending that the same being under Article 32 of the Constitution of India a direct infringement of the fundamental rights of the pet...
1
7,077
1,134
### 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: and others 14 ; State of Punjab and another vs. Brijeshwar Singh Chahal and another 15 .33. Paragraph 23 an...
M.REVANNA Vs. ANJANAMMA (DEAD) BY LRS
2007. Consequently, he was discharged by the Trial Court. However, after prolonged adjournments, PW-2 made himself available and was cross-examined on 12.02.2008. Thereafter, on 01.09.2008, Plaintiff Nos. 1 to 5 made an application being I.A. No. 22 under Order VI Rule 17 of the Code of Civil Procedure (for short, ?the...
1[ds]6. As mentioned supra, the suit was filed in the year 1993 and at that point of time, Defendant Nos. 4 to 6 were not made parties to the suit. Plaintiff Nos. 1 to 5 and Defendants Nos. 1 to 3 were the only parties. They had filed a joint memorandum for the dismissal of the suit on 22.04.1993, which was within one ...
1
1,654
674
### 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: 2007. Consequently, he was discharged by the Trial Court. However, after prolonged adjournments, PW-2 m...
Binode Hembram Vs. State of West Bengal
Khanna, J.1. This is a petition through jail under Article 32 of the Constitution of India for the issue of a writ of habeas corpus by Binode Hembram, who has been ordered to be detained under sub-section (1) read with sub-section (2) of Section 3 of the Maintenance of Internal Security Act by the District Magistrate, ...
1[ds]4. We have heard Mr. Harbans Singh, who has argued the case amicus curiae on behalf of the petitioner, and Mr. Chatterjee on behalf of the State, and are of the opinion that there has been inordinate delay on the part of the State Government in disposing of the representation of the petitioner and this fact is suf...
1
871
542
### 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: Khanna, J.1. This is a petition through jail under Article 32 of the Constitution of India for the issue of a writ of habeas...
Prem Prakash Mundra, Etc Vs. State of Rajasthan and Another, Etc
subsequently killed him and buried the dead body near the Rudreshwar Mahadev temple on the river bank. It was also alleged that he committed those acts along with co-accused Gopal. The prosecution examined some witnesses to prove that they had seen Bhagirath taking Babloo on a cycle. There was no direct evidence to pro...
0[ds]7. We have read the statement as recorded by the Investigating Officer and also its translation. Accused had not stated therein that he had buried the dead body. The Investigating Officer was, therefore, not right when he deposed that the accused had stated to him that he had buried the dead body of Babloo. The st...
0
1,216
358
### 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: subsequently killed him and buried the dead body near the Rudreshwar Mahadev temple on the river bank. It was als...
Union of India Vs. Paliwal Electricals Private Limited
and the number of times the judges have been overruled by events-self-limitation can be seen to be the path of judicial wisdom and institutional prestige and stability." * The Court must always remember that legislation is directed to practical problems, that the economic mechanism is highly sensitive and complex, that...
1[ds]The object underlying Para 7 is self-evident. If a small manufacturer who affixes the brand-name or trade-name of an ineligible manufacturer (a convenient expression to denote a manufacturer outside the purview of Notfn. No. 175 of 1986 and who owns or entitled to use a brand-name or trade-name), the very raison d...
1
3,498
1,314
### 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: and the number of times the judges have been overruled by events-self-limitation can be seen to be the path of judicial wis...
Parmeshwari Prasad Gupta Vs. The Union Of India
before his services were terminated and as only one months notice was given, he was entitled to 11 months pay in addition to what was awarded under this head.9. As regards the first point, it was said that the meeting of the Board of Directors dated December 16, 1953 was not properly convened for the reason that notice...
0[ds]9. As regards the first point, it was said that the meeting of the Board of Directors dated December 16, 1953 was not properly convened for the reason that notice of the meeting was not given to all the Directors. The trial court found that one of the Directors, viz., Mr. B. P. Khaitan, was not given notice of the...
0
2,033
685
### 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: before his services were terminated and as only one months notice was given, he was entitled to 11 mont...
Latabai Raosaheb Deshmukh Vs. The State of Maharashtra and Others
State was to be purchased from that Insurance Company. For the death, the compensation of Rs. One lakh was to be given by Insurance Company and there was provision to pay compensation in respect of injuries sustained also. The premium was to be paid by the State Government and the scheme was implemented in the year 200...
1[ds]The aforesaid scheme does not show that the detection of intoxicant, alcohol in the intestine is sufficient to reject the claim. The requirement is that the deceased was under influence of liquor, intoxicant. Thus, the claim could not have been rejected on this ground. Further, there was only smell of alcohol and ...
1
1,361
533
### 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: State was to be purchased from that Insurance Company. For the death, the compensation of Rs. One lakh ...
SUSHILABEN INDRAVADAN GANDHI & ANR. Vs. THE NEW INDIA ASSURANCE COMPANY LIMITED & ORS.
Investment Corpn. of Orissa Ltd. v. New India Assurance Co. Ltd. (2016) 15 SCC 315 , this Court referred to the contra proferentum rule as follows: 10. We proceed to deal with the submission made by the counsel for the appellant regarding the rule of contra proferentem. The Common Law rule of construction verba chartar...
1[ds]24. A conspectus of all the aforesaid judgments would show that in a society which has moved away from being a simple agrarian society to a complex modern society in the computer age, the earlier simple test of control, whether or not actually exercised, has now yielded more complex tests in order to decide comple...
1
15,417
1,741
### 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: Investment Corpn. of Orissa Ltd. v. New India Assurance Co. Ltd. (2016) 15 SCC 315 , this Court referred to t...
Sham Lal Narula Vs. Commissioner of Income Tax, Punjab, Jammu & Kashmir, Himachal Pradesh & Patiala
deprivation of the use of the money representing the compensation for the land acquired.10. We shall now proceed to consider the case law cited at the Bar. Where a Tribunal directed the Improvement Trust, under the provisions of S. 28 of the Land Acquisition Act, to pay interest to the assessee from the date of taking ...
0[ds]The section itself makes a distinction between the amount awarded as compensation and the interest payable on the amount so awarded. The interest shall be paid on the amount awarded from the time the Collector takes possession until the amount is paid or deposited. To appreciate the scope of the section it is nece...
0
3,290
1,184
### 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: deprivation of the use of the money representing the compensation for the land acquired.10. We shall now proceed t...
R. Ramamurthi Iyer Vs. Raja V. Rajeswara Rao
of his share and offer to sell the same to such shareholder at a price to be ascertained.12. Coming back to the question of withdrawal of a suit in which the provisions of Ss. 2 and 3 of the Partition Act have been invoked we find it difficult to accede to the contention of the appellant that the suit can be withdrawn ...
0[ds]14. Our attention has been invited by the learned counsel for the appellant to certain English decisions and in particular to the case of Peter Pitt v. Thomas Webb Jones, (1880) 5 AC 651 and the statement in Halsburys Laws of England vol. 24, Second Edition (Hailsham Edn.) paras 745 to 747. It has been pointed o...
0
5,741
241
### 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: of his share and offer to sell the same to such shareholder at a price to be ascertained.12. Coming back to ...
Mahant Parichchan Das Vs. Bihar State Board of Religious Trusts and Others
appointment of a successor has been all through-out from guru to chela, the reigning mahant appointing or nominating his successor from amongst his chelas and the members of the public have had at no time any voice in the selection or nomination; (4) that the properties have always been recorded in the names of the mah...
0[ds]Here not only do we find that members of the public were allowed free access to the temple, they were evincing much greater interest in the institution as evidenced by the circumstances that several villagers had made gifts of land to it, a circumstance which would ordinarily be consistent with the nature of the i...
0
1,655
265
### 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: appointment of a successor has been all through-out from guru to chela, the reigning mahant appointing or nominat...
Sikka Papers Limited Vs. National Insurance Company Ltd. & Others
the last and final word. It is not that sacrosanct that it cannot be departed from; it is not conclusive. The approved surveyors report may be basis or foundation for settlement of a claim by the insurer in respect of the loss suffered by the insured but surely such report is neither binding upon the insurer nor insure...
0[ds]17. As per the invoice, the diesel generating set and the alternator was purchased by the complainant in the year 1997 for Rs.The complainant, however, got the insurance cover valuing diesel generating setin all for Rs.Apparently, therefore, there is an element ofThere is merit in the contention of learned counsel...
0
4,094
350
### 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: the last and final word. It is not that sacrosanct that it cannot be departed from; it is not conclusiv...
Nabin Kumar Sahu Vs. Indian Oil Corporation and Ors
1. Leave granted. This appeal is directed against the judgment and order dated 27.03.2012 passed by the High Court of Orissa, Cuttack whereby the High Court dismissed the Writ Petition filed by the Respondent No. 4 herein and held that the award of LPG Distributorship in favour of Appellant herein is bad in law and dir...
1[ds]6. We have perused the impugned judgment passed by the High Court as well as the material available on record i.e. the advertisement and copy of brochure mentioning the eligibility criteria issued by the IOCL. We have also considered the affidavit filed on behalf of the IOCL7. After considering the facts of the ca...
1
1,030
291
### 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. Leave granted. This appeal is directed against the judgment and order dated 27.03.2012 passed by the Hi...
State Of Tamil Nadu Vs. M/S Burmah Shell Oil Storage & Distributingco. Of India Ltd
1967 SC 1066 ) (supra) this Court had observed at p. 9 that the miscellaneous, old and discarded items such as stores, machinery, iron scrap, cans, boxes, cotton ropes, rags etc., were held to be not part of or incidental to the main business of selling textiles. This contention in our view does not take into account t...
0[ds]Under this G. O. what has to be established is that the assessee has subsidised at least 25 per cent of the total expenses in running the canteen. The Sales Tax Officer disallowed this amount because the assessee had not produced the accounts. In the memorandum of appeal to the Appellate Assistant Commissioner the...
0
4,182
904
### 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: 1967 SC 1066 ) (supra) this Court had observed at p. 9 that the miscellaneous, old and discarded items ...
Commissioner of Customs and Central Excise Vadodara – I Vs. M/s Jyoti Limited and Ors
M. R. Shah, J. 1. Feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad passed in orders in Appeal Nos. 3085 to 3087 of 2007 by which the learned Tribunal has allowed the said appeals preferred by the respondent assesse...
0[ds]We have gone through and considered the Order-in-Original passed by the Deputy Commissioner dropping the demand and show cause notice as well as the order passed by the learned Commissioner passed in Revision/Review and also the impugned orders passed by the Tribunal.4. Having gone through the order passed by the ...
0
990
311
### 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: M. R. Shah, J. 1. Feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the Cu...
U.P. Electricity Supply Co. Ltd Vs. Workmen & Ors
as a unit self-sufficient by itself, the decisions of the Labour Appellate Tribunal in regard to the refund of excess profits tax and the adjustment of the previous years depreciation and losses against the bonus years profits must be treated as logical and sound."It has never been held by this Court that if through th...
1[ds]4. In our view, the broad proposition put forward by counsel for the appellant that as soon as a particular industry ceases to function any adjudication in respect of a dispute which had occurred prior thereto becomes abortive cannot be accepted. It may be that an adjudication which concerns only the future workin...
1
8,007
2,377
### 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: as a unit self-sufficient by itself, the decisions of the Labour Appellate Tribunal in regard to the refund of excess prof...
Chotka Hembram Vs. State Of West Bengal And Ors
petitioner was ordered to be detained by the District Magistate on July 3, 1972 were as under:"(1) On 8-11-71 at about 12.30 hours, you along with your associates viz. Kartick Pal and others belonging to CPI (ML), being armed with lethal weapons like daggers, tangi etc. attacked Karunamoy Pal (Congress-R) of Daoradanga...
1[ds]6. According to sub-sec. (2) of Section 14 of the Act "the revocation or expiry of a detention order shall not bar the making of a fresh detention order under Section 3 against the same person in any case where fresh facts have arisen after the date of revocation or expiry on which the Central Government or a Stat...
1
1,383
422
### 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: petitioner was ordered to be detained by the District Magistate on July 3, 1972 were as under:"(1) On 8-11-71 at about 12.30...
S. Narayanaswami Vs. G. Pannerselvam & Ors
directed at all or that the omission must be by mere oversight. The provisions discussed above demonstrated amply how legislative attention was paid to the qualifications of the electors as well as of the elected in every case. Hence the correct presumption, in such a case would be that the omission was deliberate. 18....
1[ds]7. The plain and ordinary meaning of the term electorate is confined to the body of persons who elect. It does not contain, within its ambit, the extended notion of a body of persons electing representatives from amongst themselves. Thus, the use of the term electorate, in Art. 171 (3) of our Constitution, could n...
1
4,703
1,151
### 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: directed at all or that the omission must be by mere oversight. The provisions discussed above demonstrated a...
M/S DALMIA POWER LTD Vs. THE ASSISTANT COMMISSIONER OF INCOME TAX
books of the Appellants/ Transferee Companies/Amalgamated Companies. The Schemes incorporated provisions for filing the revised Returns beyond the prescribed time limit since the Schemes would come into force retrospectively from the Appointed Date i.e. 01.01.2015. Accordingly, the Appellants filed their Revised Return...
1[ds]4.9 In the present case, Appellant Nos.1 and 2/Transferee Companies filed their original Returns of Income on 30.09.2016 and 30.11.2016 respectively. Thereafter, they entered into Schemes of Arrangement and Amalgamation with 9 Transferor Companies in 2017The Schemes were finally sanctioned and approved by the NCLT...
1
5,766
1,073
### 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: books of the Appellants/ Transferee Companies/Amalgamated Companies. The Schemes incorporated provisions for filing the revi...
HARYANA URBAN DEVELOPMENT AUTHORITY, KARNAL Vs. M/S. MEHTA CONSTRUCTION COMPANY AND ANOTHER
also held that the award dated 20th December 2013 is perfect and a legal one and the fact that the respondent had completed the work after thirteen and a half months proved that the respondent was not able to comply with the terms and conditions of the contract. The appellant had granted extension for completion of wor...
1[ds]11. In the present case, it is an accepted position that the application for setting aside of the award dated 20th December 2013 was made on 28th March 2014 accompanied by an application for condonation of delay. The court, therefore, had the power to condone the eight days delay, which was less than thirty days, ...
1
1,546
464
### 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: also held that the award dated 20th December 2013 is perfect and a legal one and the fact that the respondent had completed...
KANNA TIMMA KANAJI MADIWAL (D) THR. LR Vs. RAMACHANDRA TIMMAYA HEGDE (D) THR. LRS
said legatee, being related to the deceased tenant by legitimate kinship, had already been declared to be the successor of the tenant in the civil suit in presence of all the relevant parties, including the respondents, with categorical finding that the wife of tenant had left and ceased to be his heir after having con...
1[ds]It may, however, be noticed that the prohibition contained in Section 21(1) and the restriction contained in Section 61(1) of the Act of 1961 operate in different fields inasmuch as Section 21(1) occurs in Chapter II of the Act of 1961, making general provisions regarding the tenancy and rights and obligations of ...
1
9,836
1,750
### 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: said legatee, being related to the deceased tenant by legitimate kinship, had already been declared to be the successor of t...
Mysore Kirloskar Limited Vs. Workers of The Mysore Kirloskar Limited
reserve which was Rs. 36.24 lacs in considering what sum had been used as working capital. This view of the tribunal is clearly incorrect in view of this Courts decision in The Tata Oil Mills Co. Ltd. v. Its Workmen. (2) In that case it was pointed out that-"a return is allowed on the reserves used as working capital o...
1[ds]It appears that the gross profits of the appellant were Rs. 9.46 lacs, while the full statutory depreciation allowed to the appellant for the year in dispute was Rs. 4.30 lacs. Thus income-tax should have been deducted on the sum of Rs. 5.16 lacs at seven annas in the rupee, which was the rate prevalent in the rel...
1
1,657
1,009
### 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: reserve which was Rs. 36.24 lacs in considering what sum had been used as working capital. This view of th...
STATE OF HARYANA AND ORS. ETC Vs. BANT LAL ETC
KURIAN, J.1. The parties are before this Court disputing the land value fixed in respect of the acquired land. The State is aggrieved by the value fixed; whereas the claimants want higher compensation.2. When the matter came up to this Court, on 02.08.2018, after extensive hearing, the following order was passed :-?We ...
1[ds]3. Having regard to the facts and circumstances of the case, it is submitted that the second option will be the best option in the fitness of things.
1
279
35
### 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: KURIAN, J.1. The parties are before this Court disputing the land value fixed in respect of the acquired land. The State i...
M/S. Zandu Pharmaceutical Works Ltd. And Others Vs. S Md. Sharaful Haque And Others
decision in a case where the entire facts are incomplete and hazy, more so when the evidence has not been collected and produced before the Court and the issues involved, whether factual or legal, are of magnitude and cannot be seen in their true perspective without sufficient material. Of course, no hard-and-fast rule...
1[ds]13. The learned Magistrate has issued process in respect of offence under Section 418 IPC. The punishment provided for said offence is imprisonment for three years. The period of limitation in terms of Section 468 (2) (c) is 3 years. That being so, the Court could not have taken cognizance of the offence. Section ...
1
3,671
247
### 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: decision in a case where the entire facts are incomplete and hazy, more so when the evidence has not been collected and pr...
Pratap Chandra Sen Vs. Commissioner of Labour, Bihar Patna & Another
permanent under the rules, that the tenure was not affected by this having been transferred to a mine in Orissa and that since the disciplinary control against him was in fact exercised from Jamshedpur in Bihar, the matter relating to the validity of the exercise of such control is one that is entirely within the purvi...
0[ds]Firstly, there is no. specific order of the Company subsequent to the coming into force of the Factories Act or the Rules thereunder appointing the appellant as a Welfare Officer thereunder. The mere fact, brought to our notice, that the Labour Commissioner exempted him from the requisite qualifications is not eno...
0
2,785
514
### 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: permanent under the rules, that the tenure was not affected by this having been transferred to a mine in Ori...
D.H. Maniar & Ors Vs. Waman Laxman Kudav
to the petitioner does not automatically put an end to the licence which the petitioner had to occupy the premises."There are two infirmities in the said observation. Firstly, according to the appellants case the licence stood revoked and withdrawn and then they filed the application under section 41 of the S.C.C. Act....
1[ds]It is difficult to understand what further act, conduct or writing of the appellants led to the undoing of the effect of the expiration of the earlier agreement of licence and bring about any subsisting agreement either on the date of the application under section 41 or on February 1, 1973. We admit that if any su...
1
3,492
328
### 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: to the petitioner does not automatically put an end to the licence which the petitioner had to occupy the premises."There ar...
Niton Industries Vs. Union of India & Others
not be closed or affected by the closure or stoppage of another unit owned by the same employer in that case these two units would be independent and not interdependent and, therefore, there cannot be any functional integrality between these units. If, however, one unit is adversely affected or is closed down because o...
1[ds]22. This decision, in our opinion, however, has no application to the facts of the present case at hand, where there is nothing to show that the three establishments namely; M/ s. Niton Industries, M/s. Niton Industrial Corporation, and Inventa Valves Industries (Bombay) Private Limited were artificially set up as...
1
4,974
326
### 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: not be closed or affected by the closure or stoppage of another unit owned by the same employer in that case these two uni...
THE DESIGNATED AUTHORITY & ORS Vs. M/S THE ANDHRA PETROCHEMICALS LIMITED
take effect from the date of its publication in the Official Gazette. (2) Notwithstanding anything contained in sub-rule (1) - (a) where a provisional duty has been levied and where the designated authority has recorded a final finding of injury or where the designated authority has recorded a final finding of threat o...
1[ds]25. This court, in S&S Enterprise vs. Designated Authority, (2005) 3 SCC 337 observed that the purpose behind the imposition of the duty is to curb unfair trade practices resorted to by exporters of a particular country of flooding the domestic markets with goods at rates which are lower than the rate at which the...
1
6,341
1,286
### 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: take effect from the date of its publication in the Official Gazette. (2) Notwithstanding anything contained...
Joseph Vilangandan Vs. The Executive Engineer, Buildings & Roads (P.W.D.) Division
or debar the appellant from faking contracts with B &R Department in Ernakulam Division, the impugned order was illegal and void for the reason that no opportunity was given to the Appellant to represent his case before he was put on the black list. For this contention, reliance has been placed on the recent decision o...
1[ds]Answer to this question will turn on an interpretation of the notice, dated April 17, 1968 (Ex. P- 8) given by the Executive Engineer to the appellant. This notice has been extracted in a foregoing part of this judgment. The material sentence therein is:"You are, therefore, requested to show cause .... why the wor...
1
2,569
590
### 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: or debar the appellant from faking contracts with B &R Department in Ernakulam Division, the impugned order was i...
Bharat Petroleum Corp.Ltd Vs. Chembur Service Station
or deemed to be registered under the Maharashtra Co- under the Maharashtra Co- operative Societies Act, operative Societies Act, 1960 (Mah. XXIV of 1961) but 1960; but does not include a does not include a paying paying guest, a member of a guest, a member of a family family residing together, a residing together, a pe...
1[ds]21. Where an employer or principal permits the use of its premises, by its employee or agent, such use, whether loosely referred to as `possession or `occupation or `use by the employee or the agent, is on behalf of the employer/principal. In other words, the employer/principal continues to be in possession and oc...
1
9,821
2,522
### 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: or deemed to be registered under the Maharashtra Co- under the Maharashtra Co- operative Societies Act, operative Societies...
Kantendra Jaymukhlal Majumdar Vs. Collector of Baroda & Another
land is to be released from requisition, the State Government may, after making such enquiry as it deems fit specify by order in writing the person to whom possession of the land shall be given and sub-s. (4) states that the delivery of possession of the land to such person shall be a full discharge of the State Govern...
0[ds]12. In view of S. 9 of the Act, it was the duty of the Collector, onderequisitioningthe premises, to restore them to the landlord in the condition in which he had taken in possession. He took vacant possession from the landlord and therefore had to deliver vacant possession to him.n (3) and 7. of S. 9 specially pr...
0
2,026
388
### 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: land is to be released from requisition, the State Government may, after making such enquiry as i...
Abdullabhai M. Bhagat & Others Vs. Income Tax Officer, Special Circle, Madras
1935, and the power to tax income was contained in item 54 of List 1 of the Seventh Schedule which was as follows:-"Taxes on income other than agricultural income." Part VII of the Government of India Act, 1935, deals with Finance, Property and Suits and the first chapter deals with Finance. The relevant section which ...
0[ds]4. The power of the Federal Legislature to legislate was conferred by S. 100, sub-ss. (1) and (2). The first sub-section deals with the power of the Federal Legislature to legislate in regard to items contained in the First List which was exclusively within the power of the Federal Legislature. The Federal Legisla...
0
1,760
309
### 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: 1935, and the power to tax income was contained in item 54 of List 1 of the Seventh Schedule which was as fo...
LILAVATI KIRTILAL MEHTA MEDICAL TRUST Vs. M/S UNIQUE SHANTI DEVELOPERS
therefore improve the employing entity?s overall productivity. However this is a duty to be shared by all employer organisations and not merely those looking to increase their productivity/profits. This obligation exists irrespective of how much profit or turnover the organization generates in a year, though the degree...
1[ds]In the present case, it is not denied that the Appellant has validly taken possession of the flats constructed by Respondent No. 1 and paid consideration for the same, and can therefore be said to have availed of its housing construction services4. Taking into account the material on record and the relevant jurisp...
1
4,684
997
### 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: therefore improve the employing entity?s overall productivity. However this is a duty to be shared by all employe...
Essar Bulk Terminal Limited & Another Vs. State of Gujarat & Others
to the above, the following points may please be seen:(1)- (3) xxx xxx xxx(4) ESSAR has submitted details vide letter dated 7th April, 2015 of various proposals to GMB for development of waterfront and back-up area from time to time. GMB as a regulatory authority scrutinizes every proposal and submits to Govt. for nece...
0[ds]15. By their letter dated 15th October, 2008, the Appellants asked the GMB to allow them to dredge the channel from 8 meters depth to 10 meters depth to accommodate capesize vessels of 105,000 DWT. Since material dredged from the channel would have to be dumped, an additional area of 316 hectares, towards the sout...
0
8,715
2,026
### 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: to the above, the following points may please be seen:(1)- (3) xxx xxx xxx(4) ESSAR has submitted details v...
Reliance General Insurance Comp. Ltd Vs. Shashi Sharma
of the deceased employee may receive financial assistance equivalent to the pay and other allowances that was last drawn by the deceased employee in the normal course without raising a specific claim. Sub-rule (2) provides that the family shall be eligible to receive family pension as per the normal Rules only after th...
1[ds]22. Indeed, similar statutory exclusion of claim receivable under the Rules of 2006 is absent. That, however, does not mean that the Claims Tribunal should remain oblivious to the fact that the claim towards loss of Pay and wages of the deceased has already been or will be compensated by the employer in the form o...
1
7,608
372
### 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: of the deceased employee may receive financial assistance equivalent to the pay and other allowances that wa...
The State Of Rajasthan Vs. Rao Manohar Singhji
the easterly portion of the State , as also to those residing in the City of St. Louis.It was contended that this feature of the judicial system of Missouri was in conflict with the 14th Amendment of the Constitution of the United States. Bradley, J., held that the equality clause in the 14th Amendment contemplates the...
1[ds]Such an obvious discrimination can be supported only on the ground that it was based upon a reasonable classification. It is now well settled by the decision of this court that a proper classification must always bear a reasonable and just relation to the things in respect of which it is proposed. Judged by this c...
1
3,138
263
### 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 easterly portion of the State , as also to those residing in the City of St. Louis.It was contend...
M/s. Electrical Manufacturing Company Ltd Vs. M/s. Power Grid Corporation of India Ltd. & Another
The appellant has alleged that the above refusal by respondent no.1 to award the contract for the above mentioned packages was arbitrary and illegal since the appellants bid was the lowest among all the bidders. 11. Shri Sudhir Chandra, learned senior counsel for the appellant has submitted that the appellant has been ...
0[ds]We are of the opinion that even if satisfactory completion may not necessary mean commissioning of the line but it certainly means completion of the entire length of the line and thereafter testing the line to find out whether it is functioning satisfactorily. Without testing it how can one be sure that it has bee...
0
1,555
482
### 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: The appellant has alleged that the above refusal by respondent no.1 to award the contract for the above ment...
Nedunuri Kameswaramma Vs. Sampati Subba Rao
as the service is rendered properly.(Signed) ...........for Raja."and underneath, there is another endorsement:"Immediate steps should be taken to resume his Inam and assess, as they are being paid money."18. This shows that by 1920-21 the change in the law under which there was a money payment for Karnikam service was...
1[ds]14. From the above, it will be seen that after the passing of Act II of 1894 the karnams were to be paid in cash and the Act enabled the enfranchisement of lands granted on favourable terms to the Karnams. The lands granted by the State were to be enfranchised by the State and those granted by the Zamindar by the ...
1
5,461
1,952
### 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: as the service is rendered properly.(Signed) ...........for Raja."and underneath, there is another endo...
The Commissioner Of Income Tax,Bombay City 1, Bombay Vs. M/S. Narsee Nagsee And Co., Bombay
four years from the end of the chargeable accounting period in question.20. It was argued for the appellant that S. 11(1) construed according to the plain meaning of the words used therein applies to original assessments and S. 14 to assessments in which notice was given but due to any cause whatsoever the proceedings ...
0[ds]e provisions of the Act which arise for consideration are Ss. 2, 4, 5, 11 and 14. Section 2 is the definition section; S. 4 the charging section and S. 5 deals with the applicability of the Act.These sections lead to the conclusion that every business to which the Act applies is liable to the risk of being assesse...
0
6,124
1,239
### 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: four years from the end of the chargeable accounting period in question.20. It was argued for the appellant that S. 11(1) ...
Mohan Soni Vs. Ram Avtar Tomar
343 , this Court considered in great detail the correlation between the physical disability suffered in an accident and the loss of earning capacity resulting from it. In paragraphs 10, 11 and 13 of the judgment in Raj Kumar, this Court made the following observations: “10. Where the claimant suffers a permanent disabi...
1[ds]we are of the view that both the Tribunal and the High Court were in error in pegging down the disability of the appellant to 50% with reference to Schedule 1 of the Workmens Compensation Act, 1923. In the context of loss of future earning, any physical disability resulting from an accident has to be judged with r...
1
2,462
641
### 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: 343 , this Court considered in great detail the correlation between the physical disability suffered ...
Ramdas Bansal (D) Thr. Lr Vs. Kharag Singh Baid
as 6-A, Sambhu Chatterjee Street, and that the said two premises were inseparable. Both the Courts, accordingly, rejected the plea of the Appellant that the suit was not maintainable as the description of the suit property did not tally with the description of the property in the lease deed. Consequently, both the Cour...
0[ds]27. The said question has been dealt with in detail both by the learned Single Judge, as well as the Division Bench of the High Court, and both the Courts had held that the said issue was not of much consequence, since, as is evident from paragraph 2 of the Written Statement, the Appellant herein was fully aware a...
0
6,871
1,193
### 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: as 6-A, Sambhu Chatterjee Street, and that the said two premises were inseparable. Both the Courts, accordingly, rejected ...
T. A. Krishnaswamy Vs. State Of Madras
Sarkar, J.1. The appellant was convicted by a learned Magistrate under S. 18 (a)(ii) read with S. 27 of the Drugs Act, 1940 for having manufactured for sale and also exhibited for sale a drug known as OKSAL which did not contain the ingredients in the proportion mentioned in the label pasted on the contained of the dru...
0[ds]5. Now, the report of the Analyst did not state the protocols of any test. It is said that R. 46 and Form 13 indicated that the protocols of the tests applied had to be stated in the report. The contention is that in the absence of the protocols the report was not in the prescribed form and was hence not admissibl...
0
1,051
495
### 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: Sarkar, J.1. The appellant was convicted by a learned Magistrate under S. 18 (a)(ii) read with S. 27 of the D...
Vinod K. Chawla Vs. Union of India and Ors
Court and it was observed that consulting the authority which initiated the proposal can never be said to be an unwarranted exercise. It was further emphasized that whether the delay in considering the representation has been properly explained or not would depend upon the facts of each case and cannot be judged in vac...
0[ds]8. We would like to clarify here that the law does not require that every document or material in possession of sponsoring authority must necessarily be placed by him before the detaining authority and in every case where any such document or material is not placed by the sponsoring authority before the detaining ...
0
5,404
1,031
### 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: Court and it was observed that consulting the authority which initiated the proposal can never be said to b...
Satya Jain(D) Vs. Anis Ahmed Rushdie(D) Tr.Lrs
clause in the agreement which had obliged the Plaintiff No.1 to make any further payment after the initial part payment of Rs.50,000/-. The obligation of the Plaintiff No.1 was to pay any further amount(s) to the Income-Tax authorities, at the request of the defendant, in order to facilitate the issuance of the Tax Cle...
1[ds]13. Even going by any of the three different/alternative dates on which the cause of action for the plaintiffs suit had arisen, as conceded by the learned counsel for the respondent, it is evident that the suit was filed beyond the stipulated period of three years from any of the dates of the accrual of the cause ...
1
7,199
2,636
### 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: clause in the agreement which had obliged the Plaintiff No.1 to make any further payment after the init...
V.M. Deshpande Vs. V.S. Kondaskar, Official Liquidator
provisions in a special Act and/or special provision like that in Section 41 of the Life Insurance Corporation Act would override the provisions in sub-sections (1) and (2) of Section 446.25. We are. unable to accept the argument made by Mr. Chagla that provisions in Sections 148 and 142 of the Income-tax Act, are gene...
1[ds]10. We do not propose to decide the correctness or otherwise of the arguments advanced on behalf of the parties on the above first contention made by Mr. Joshi because as discussed hereunder, having regard to the observations of the Supreme Court in the case of A.I.R. 1966 Supreme Court 135 it would be incorrect t...
1
9,207
4,834
### 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: provisions in a special Act and/or special provision like that in Section 41 of the Life Insurance Corporation Act...
Western India Theatres Limited Vs. Associated Bombay Cinemas Limited
up of the company, in which case he may reject it. But if he chooses to accept it, the practice followed by this court - and that is the correct practice - is for the learned Judge to direct that a notice should be given to the company. This notice is for the purpose of enabling the company to show cause why the petiti...
0[ds]We have pointed out in Bachharaj Factories Ltd. v. Hirjee Mills Ltd. , that section 202 conferred upon a party aggrieved a substantial and valuable right of appeal and that the court must be anxious not in any way to cut down or impair that right. At same time we expressed the opinion that if an order made under s...
0
2,326
1,399
### 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: up of the company, in which case he may reject it. But if he chooses to accept it, the practice f...
The Commissioner of Income Tax Vs. Reliance Utilities & Power Limited
of Rs.172,10,88,000/- were utilised for the purchase of fixed assets shown in Schedule D in terms of the balance sheet as on 31st March, 1999. It was submitted that the assessee had no reserve or own funds for making the investments in the sister concern and, therefore, borrowed funds had been utilised and interest on ...
0[ds]7. At the hearing of this Appeal on behalf of the Appellant learned Counsel submits that the order of the Tribunal is perverse in as much as the Tribunal ignored the fact that the respondent assessee had nos out its own. It is pointed out that in so far as the shareholders funds are concerned, in terms of the bala...
0
1,862
877
### 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 Rs.172,10,88,000/- were utilised for the purchase of fixed assets shown in Schedule D in terms of the ba...
Raymond Ltd. Vs. State Of Chhattisgarh
as to whether an endorsement had been made thereupon or not. 23. Strong reliance has been placed by Mr. Desai on The Chief Controlling Revenue Authority, Board of Revenue, Madras v. Dr. K. Manjunatha Rai [AIR 1977 Madras 10], wherein a Special Bench of the Madras High Court has read finality and conclusiveness in an or...
0[ds]14. It is true that(2) of Section 56 of the Act does not refer to Section 32 but the same, in our opinion, was not necessary.(4) of Section 56 was inserted by way of a State Amendment. The intention of the legislature in inserting the said provision is clear and explicit as by reason thereof a power of revision ha...
0
3,774
947
### 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: as to whether an endorsement had been made thereupon or not. 23. Strong reliance has been placed by M...
Commissioner of Income Tax Tamil Nadu Vs. Dynavision Limited
1. Assessee is a private limited company. It carries on the business of manufacture and sale of television sets. For the Assessment Year 1987-88 the AO while computing the Assessment under Section 143(3) found that the Assessee had not included in the closing stock the element of excise duty. Accordingly, he added a su...
0[ds]2. At the outset, it may be stated, that, it is not in dispute that the Assessee has been following consistently the method of valuation of closing stock which is "cost or market price whichever is lower." Moreover, the AO conceded before the CIT(A) that he revalued the closing stock without making any adjustment ...
0
462
323
### 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. Assessee is a private limited company. It carries on the business of manufacture and sale of television sets. For the As...
State Bank Of India Vs. Gracure Pharmaceuticals Ltd
it does not contemplate unity of distinct and separate cause of action. On the above-mentioned legal principle, let us examine whether the High Court has correctly applied the legal principle in the instant case. 13. We have gone through the plaints and the averments contained in both the suits in extenso and also the ...
1[ds]15. When we go through the above quoted paragraph it is clear that the facts on the basis of which subsequent suit was filed, existed on the date on which the earlier suit was filed. The earlier suit was filed on 15.03.2003 and subsequent suit was filed on 21.05.2003. No fresh cause of action arose in between the ...
1
2,914
306
### 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: it does not contemplate unity of distinct and separate cause of action. On the above-mentioned legal pr...
Nalinakhya Bysack Vs. Shyam Sunder Haldar & Others
is for all practical purposes to suspend the operation of Chap.VII of the Presidency Small Cause Courts Act in Calcutta for no one will take proceedings in which no order can be made. The effect of those sections is to confer a new jurisdiction on the Chief Judge of the Calcutta Small Cause Court to entertain and try s...
1[ds]9. It is next argued that if the word "decree" is construed strictly it will give rise to startling results in that poor tenants against whom orders for possession had been made under the 1948 Act will be deprived of the benefit of S.18(1) while the wealthy tenants paying rents above Rs. 500 per month will get rel...
1
4,267
525
### 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: is for all practical purposes to suspend the operation of Chap.VII of the Presidency Small Cause Courts Act in Calcutta for...
Nath Bros Exim Intnl. Ltd Vs. Best Roadways Ltd
opposite party could not have informed Jeena & Co. on 14.3.94 and Jeena & Co. could not have issued impugned letter dt. 14.3.94 on that date itself as this day was a holiday under Negotiable Instruments Act on account of Id-ul-Fitr when undoubtedly Govt. Offices and Banks were closed in Bombay. To this effect a telex c...
1[ds]25. We have already reproduced the provisions of Sections 6, 8 and 9 above. Section 6 enables the common carrier to limit has liability by a special contract. But the special contract will not absolve the carrier if the damage or loss to the goods, entrusted to him, has been caused by his own negligence or crimina...
1
10,743
1,919
### 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: opposite party could not have informed Jeena & Co. on 14.3.94 and Jeena & Co. could not have issued impugn...
M/s. Peare Lal Hari Singh Vs. State of Punjab
which was particularly relied on provides :"All stores and materials brought to the Site shall become and remain the property of Government and shall not be removed off the Site without the prior written approval of the G. E. But whenever the works are finally completed, the contractor shall at his own expense forthwit...
1[ds]The evidence placed before us leaves us in no doubt as to the true character of the contract. The tenders which were called for and received were for executing works for a lump sum, and in his acceptance of the tender of the petitioners dated 15th December 1956, the Deputy Chief Engineer stated :"The above tender ...
1
2,162
758
### 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: which was particularly relied on provides :"All stores and materials brought to the Site shall become and remain the prope...
Union of India Vs. Rekha Majhi
salary and the other on the family pension. Consequently, the appellants re-fixed the family pension of the respondent after deducting dearness reliefs and issued orders for recovery of dearness relief paid to her on family pension. Aggrieved by this order the respondent filed an O.A. before the Central Administrative ...
1[ds]The ratio of the decision in the case of Union of India & others (supra) is, that a pensioner cannot draw two dearness reliefsone on the salary and the other on pension. Once it is accepted that the respondent is a pensioner it is immaterial whether such employment of the pensioner is first, regular or temporary a...
1
1,279
383
### 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: salary and the other on the family pension. Consequently, the appellants re-fixed the family pension of the respon...
Het Ram Beniwal & Others Vs. Raghuveer Singh & Others
force, no court shall impose a sentence in excess of that specified in sub-section (1) for any contempt either in respect of itself or of a court subordinate to it. (3) Notwithstanding anything contained in this section, where a person is found guilty of a civil contempt, the court, if it considers that a fine will not...
0[ds]12. We are, in the present case, concerned with Section 2(c)(i) of the Act which deals with scandalizing or lowering the authority of the Court. It has been held by this Court that judges need not be protected and that they can take care of themselves. It is the right and interest of the public in the due administ...
0
3,049
686
### 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: force, no court shall impose a sentence in excess of that specified in sub-section (1) for any contempt either in respect of...
Commissioner Of Income Tax, Gujarat Vs. M/s. Saurashtra Cement Limited
nature of a revenue receipt. According to the learned counsel, it was on account of late commissioning of the plant that the assessee could not commence production as per its schedule and thereby suffered loss in its profits, which was compensated by the supplier and, therefore, the said amount should have been conside...
0[ds]11. The question whether a particular receipt is capital or revenue has frequently engaged the attention of the Courts but it has not been possible to lay down any single criterion as decisive in the determination of the question. Time and again, it has been reiterated that answer to the question must ultimately d...
0
2,326
869
### 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: nature of a revenue receipt. According to the learned counsel, it was on account of late commissioning ...
M/s. Soorajmull Nagarmull Vs. Sri Brijesh Mehrotra & Ors
applications were also dismissed vide order dated 05.01.2017 and benefits were not granted as per Section 40 of the 2013 Act. 6. Counter affidavit is filed on behalf of the respondents. While denying various allegations made by the petitioner, it is the case of the respondents that in compliance of the directions issue...
0[ds]8. In view of the order dated 10.02.2020 passed by this Court and the fresh notification dated 14.02.2020 and the award dated 12.11.2020, it cannot be said that respondents have violated the directions issued by this Court in the order dated 17.08.2015. Aggrieved by the order dated 17.08.2015, when the review peti...
0
2,079
680
### 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: applications were also dismissed vide order dated 05.01.2017 and benefits were not granted as per Section 40...
Punjab & Sind Bank Vs. Vinkar Sahakari Bank Ltd.
as bills of exchange as defined in Section 3 of the Bills of Exchange Act, although a holder may sue the bank upon them, and treat them either as bills of exchange or as promissory notes." 14. The said observation was followed by a Division Bench of the Patna High Court in Bibi Kazmi Begum v. Lachman Lal Sao and ors., ...
1[ds]17. We are of the opinion that the High Courts have taken the correct view in the above decisions. However, Mr. Shekhar Naphde, learned senior counsel for the respondents, invited our attention to the decision of a single Judge of the Bombay High Court in Maturi Sanyasilingam v. The Exchange Bank of India and Afri...
1
2,830
652
### 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: as bills of exchange as defined in Section 3 of the Bills of Exchange Act, although a holder may sue the ba...
United India Insurance Company Limited Vs. Nirmala Babulal Khairajani
of search through Court Chobdar. However, Advocate Miss. Mamta Warma appeared and prayed for adjournment when we had made it clear to her that we are not inclined to grant adjournment. Consequently, none appeared for the appellants in first appeal No. 60/2003 and the same is required to be and is being dismissed in def...
0[ds]( 8 ) WE are afraid, the Division Bench view of Bombay High Court can not be sustained or followed in the light of ratio laid down by the Supreme Court. The Supreme Court has mandated that in order that the insurance company may contest the claim on all grounds available to the owner, must satisfy the requirements...
0
1,522
152
### 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: of search through Court Chobdar. However, Advocate Miss. Mamta Warma appeared and prayed for adjournment when we had made ...
Royal Medical Trust Vs. Union Of India
decision, but with the decision-making process. Unless that restriction on the power of the court is observed, the court will in my view, under the guise of preventing the abuse of power, be itself guilty of usurping power."45. In the said case, the Court also referred to R. v. Panel on Take-overs and Mergers, ex. P. D...
1[ds]33. Thus, in our considered opinion what has been stated in Royal Medical Trust (supra) and IQ City Foundation (supra) has the precedential value under Article 141 of the Constitution. We have no hesitation in saying that the pronouncement in Kanachur Islamic Education Trust (R) (supra) has to rest on its own fact...
1
11,627
598
### 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: decision, but with the decision-making process. Unless that restriction on the power of the court is observed, the court wil...
Commissioner Of Income Tax Vs. United Provinces Electric Supply Co
of the Undertaking. A sum of Rs. 60,000- was paid to the assessee in that regard on June 3, 1959. There was a dispute about the valuation of the assets acquired and ultimately by Memorandum dated November 18, 1963, the assets were revalued at Rs. 2,02,781-, but finally its valuation was determined in the accounting yea...
1[ds]In our view, in the present appeal, we are only concerned with the limited question which was referred to the High Court, whetheron the facts andes of the case and oninterpretation of the provisions of the Indian Electricity Act, 1910, the provisions of Section 41(2) of the Act are applicable to the receipts of th...
1
5,567
433
### 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 the Undertaking. A sum of Rs. 60,000- was paid to the assessee in that regard on June 3, 1959. There was...
State Of H.P Vs. Narain Singh
orders which were struck down by the High Court. Therefore, the assessment order is legislatively valid and the tax demands are also enforceable. [See paras 33 and 35 at page 1925] 30. It is therefore clear where there is a competent legislative provision which retrospectively removes the substratum of foundation of a ...
1[ds]23. An argument was, however, made before the High Court that the aforesaid amendment is actuated by a mala fide motive and is a piece of colourable legislation. The aforesaid contention was, however, not accepted by the High Court in the impugned judgment. In fact such contention is not tenable on principle24. Re...
1
5,512
970
### 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: orders which were struck down by the High Court. Therefore, the assessment order is legislatively valid and t...
Mazgaon Dock Limited Vs. Association of Engineering & Others
accept the documents and the companys mere assertion in that behalf without giving an opportunity to the workmen to test the said documents by cross-examination. It is, therefore, only fair that both sides should get an opportunity to prove their case on this aspect vis-a-vis the existing and the new wage structure, bo...
1[ds]7. There is no dispute before us, as indeed there was no dispute either before the learned Single Judge or the Tribunal, that the main bone of contention between the parties was the desirability or otherwise of the continuation of the present system of dearness allowance. Even the consideration of the demand of th...
1
23,808
4,978
### 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: accept the documents and the companys mere assertion in that behalf without giving an opportunity to the workmen to test t...
Arvindbhai Bhagabhai Patel & Others Vs. State of Gujarat & Others
think it necessary to take so restrictive a view of the provisions of Sections 11 and 13 of the Evidence Act as to exclude such judgments altogether from evidence even when good grounds are made out for their admission. In Khaja Fizuddin v. State of Andhra Pradesh (C.A. No. 176 of 1962, decided on April 10, 1963), a Be...
1[ds]6. In our opinion, in the absence of comparative sale exemplar evidence, the best evidence, in this case, was the Award in the case of ONGC of the same village. That Award too was based upon the acquisitions that had been made in the same village. The price determined by the High Court on the basis of Award passed...
1
2,577
532
### 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: think it necessary to take so restrictive a view of the provisions of Sections 11 and 13 of the E...
UNION OF INDIA Vs. PRADEEP VINOD CONSTRUCTION CO
10 SCC 504, Union of India and another v. V.S. Engineering (P) Ltd. (2006) 13 SCC 240 , Union of India v. Singh Builders Syndicate (2009) 4 SCC 523 and in a catena of judgments, the court held that whenever the agreement specifically provides for appointment of named arbitrators, the appointment of arbitrator should be...
1[ds]10. The respondent(s) are registered contractors with the Railways and they are claiming certain payments on account of the work entrusted to them. The request of the respondent(s) for appointment of arbitrator invoking Clause 64 of the contract was declined by the Railways stating that their claims have been sett...
1
3,718
328
### 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: 10 SCC 504, Union of India and another v. V.S. Engineering (P) Ltd. (2006) 13 SCC 240 , Union of India v. Singh Builders S...
M/S. L&T HOUSING FINANCE LIMITED Vs. M/S. TRISHUL DEVELOPERS AND ANR
appellant vide sanction letter dated 07th August, 2015 (P1), the letterhead which was used for the purpose clearly indicates that on the top of the letterhead towards right, it reflects L&T Finance (Home Loans) and on the bottom towards left, is of L&T Housing Finance Ltd. with their registered office in Mumbai and thi...
1[ds]14. The indisputed fact which emerges from the record is that the respondents borrowed a term loan from the appellant (L&T Housing Finance Ltd.) of Rs.20 crores vide sanction letter dated 07th August, 2015 and later their account became NPA on 15th April, 2017 and prior thereto, the appellant (secured creditor) se...
1
3,447
1,404
### 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: appellant vide sanction letter dated 07th August, 2015 (P1), the letterhead which was used for the purpose clearly...
Shashikant M Sable of Mumbai Vs. M/S Advani Oerlikon Limited A Company Incorporated Under The Companies Act & Another
by a representative of his choice. The Labour Court held that the enquiries conducted against the workmen were not fair and proper and it was permitted to lead fresh evidence before the enquiry officer in support of the charges levelled against the workman. The main reason which weighed with the Labour Court was that t...
0[ds]5. The Court had examined various judgments of the Supreme Court as well as this Court and had stated the above position of law. The Single Judge bench view in the subject matter of the present Appeal and in the case of Nandini Mehta, Proprietor of M/s Layovak Laboratories vs Amol Kate and Shubhangini Kanade (Smt....
0
1,508
242
### 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: by a representative of his choice. The Labour Court held that the enquiries conducted against the workmen ...
Raje Anandrao Vs. Shamrao And Others
feels however that this power to punish might be misused by the Raja, for it is uncontrolled, unlike the power to dismiss which could only be exercised with the previous sanction of the District Judge. The clause as it stands therefore does not in any way affect the private rights of the pujaris and does not go beyond ...
1[ds]It is not seriously disputed in this case that the power to amend the scheme has been reserved in view of the judgment of the Additional Judicial Commissioners already set out above and paragraph 17 of the scheme dated October 16,shall confine ourselves only to the question whether in a case where there is provisi...
1
6,285
1,796
### 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: feels however that this power to punish might be misused by the Raja, for it is uncontrolled, unlike the power to dismiss wh...
Collector of Customs, Calcutta Vs. Tin Plate Company of India Limited
has been short levied or erroneously refunded, or when any interest payable has not been paid, part paid or erroneously refunded, the proper officer may (a) in the case of any import made by any individual for his personal use or by Government or by any educational, research or charitable institution or hospital, withi...
0[ds]5. The Tribunal has by the impugned order come to the conclusion and rightly in our opinion, that the communication ofdoes not purport to be "anotice" and the two demand notices cannot be construed asnotices as envisaged by the Act. It has further taken note of the fact that the two demand notices do not refer to ...
0
1,947
349
### 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: has been short levied or erroneously refunded, or when any interest payable has not been paid, part paid o...
State Vs. R. Vasanthi Stanley and Ors
be used with care, caution, circumspection and courageous prudence." 11. Recently, in CBI v. Maninder Singh, 2015(4) Recent Apex Judgments (R.A.J.) 498 : 2015 (9) SCALE 365 , the allegation against the accused was that bill of lading presented by the proprietors of the accused firms were found forged and cases were reg...
1[ds]11. The inherent power of the High Court Under Section 482 Code of Criminal Procedure should be sparingly used. Only when the Court comes to the conclusion that there would be manifest injustice or there would be abuse of the process of the Court if such power is not exercised, Court would quash the proceedings. I...
1
4,557
786
### 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: be used with care, caution, circumspection and courageous prudence." 11. Recently, in CBI v. Maninder Singh...
Vijay Kumar Vs. Whirlpool Of India Ltd.
in the same. It is a package deal of give and take. That is why in the business world it is known as “golden handshake”. The main purpose of paying this amount is to bring about a complete cessation of the jural relationship between the employer and the employee. After the amount is paid and the employee ceases to be u...
0[ds]8. The principles enunciated in the decisions referred by either side can be summed up as follows:Whenever a workman is entitled to receive from his employer any money or any benefit which is capable of being computed in terms of money and which he is entitled to receive from his employer and is denied of such ben...
0
2,214
412
### 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: in the same. It is a package deal of give and take. That is why in the business world it is known as “golde...
Oriental Insurance Co. Ltd Vs. M/S. Ozma Shipping Company
this Act, and in the absence of fraud, the value fixed by the policy is, as between the insurer and assured, conclusive of the insurable value of the subject intended to be insured, whether the loss be total or partial.(4) Unless the policy otherwise provides, the value fixed by the policy is not conclusive for the pur...
0[ds]16. We have heard the learned counsel for the parties and carefully perused the impugned judgment. In our considered view no interference is called for. We make it clear that in case the entire amount in the sum of Rs.21,50,000/- has not been paid to the respondent company, the same would be paid as expeditiously ...
0
1,387
227
### 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: this Act, and in the absence of fraud, the value fixed by the policy is, as between the insurer and assured,...
United Bank of India Ltd Vs. M/s. Lekharam Sonaram & Co. & Others
I apprehend that that general rule will not apply when you have a deposit accompanied by an actual written charge. In that case you must refer to the terms of the written document and any implication that might be raised, supposing there was no document, is put out of the and reduced to silence by the documents by whic...
1[ds]8. Applying the principle to the present case, we consider that the letter at Ex. 7(a) was not meant to be an integral part of the transaction between the parties. The letter does not mention what was the principal amount borrowed or to be borrowed. Neither does it refer to rate of interest for the loan. It is imp...
1
2,996
441
### 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: I apprehend that that general rule will not apply when you have a deposit accompanied by an actual written charge. In that...
Vijay Pratap Singh & Another Vs. Dukh Haran Nath Singh & Another
propose to express any opinion on the question whether on the death of Jagdamba Devi the estate devolved under S. 22 (10) of Act 1 of 1869 upon Ramjiwan Misir and the plaintiff as members of a coparcenary. Even if that claim is inconsistent with the words of S. 22(10) of Act I of 1869 on which the plaintiff himself rel...
1[ds]7. We are unable to agree with the view of the High Court that the petition filed by the plaintiff did not disclose a cause of action, or that O. 1, r. 10 of the Code of Civil. Procedure cannot properly be resorted to for transposing a party in a petition for leave to sue in forma pauperis. The plaintiff had by hi...
1
3,284
1,119
### 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: propose to express any opinion on the question whether on the death of Jagdamba Devi the estate devolve...
Asst. Commissioner Of Income Tax Vs. A.K. Menon
such manner as the Special Court may direct. The Special Court has jurisdiction under S.7, of the Act, exclusively to hear and decide prosecutions in respect of offences under the said Act, that is to say, offences relating to transactions in securities after 1st April, 1991 and on or before 6th June 1992. By reason of...
1[ds]3. The said Act was enacted to provide for the establishment of a Special Court for the trial of offences relating to transactions in securities and for matters connected therewith or incidental thereto. The Act requires the appointment of a Custodian thereunder who is, inter alia, required to deal with the proper...
1
1,463
394
### 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: such manner as the Special Court may direct. The Special Court has jurisdiction under S.7, of the Act, exclusively to hea...
Kanaiyalal Maneklal Chinai & Anr Vs. State Of Gujarat & Ors
its discretion, to provide from time to time either wholly or partly, in the matters, inter alia, of any measure likely to promote public safety, health, convenience or instruction, and in the view of the High Court "setting up a Samadhi or memorial of the type could be fairly regarded as incidental to the right and po...
0[ds]This Court has in Arnold Rodricks v. State of Maharashtra, 1966-3 SCR 885 = (AIR 1966 SC 1788 ) by majority held that the powers conferred by Section 3 (4) on the State Government are not unguided and that the State Legislature has by enacting Section 3 (4) not abdicated its power in favour of the executive, fo...
0
3,319
931
### 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: its discretion, to provide from time to time either wholly or partly, in the matters, inter alia, of any measure likely to...