L-NLProc/TathyaNyaya-and-FactLegalLlama-NyayaScrape-Datasets huggingface dataset:
Bank Of India & Ors vs T. Jogram

(3) Briefly stated the facts are as follows:-

(4) The respondent submitted his explanation to the charge, denying the charges. The Disciplinary Authority appointed Chief Regional Manager, MICR Centre Hyderabad, as Enquiry Officer. The enquiry was conducted expeditiously. The Enquiry Officer after examining the witnesses and exhibited documents from both sides submitted his findings on 13.01.2000 holding the respondent guilty of the charges framed against him. A copy of the enquiry report was also furnished to the respondent and after examining the written reply by the respondent; the Disciplinary Authority accepted the findings of the Enquiry Officer and imposed the punishment of compulsory retirement from service w.e.f. 14.7.2001. Aggrieved thereby, he preferred Writ Petition No.14786 of 2001 questioning the impugned order of compulsory retirement. The said Writ Petition was disposed of by the High Court on 20.7.2001 directing the respondent to exhaust his alternative statutory remedy by filing an appeal under Regulation 17 of Bank of India Employees (Discipline and Appeal) Regulations, 1976. By an order dated 30.8.2001, the Appellate Authority dismissed the appeal of the respondent and confirmed the order of the Disciplinary Authority. (5) Aggrieved thereby, the respondent preferred another Writ Petition No.18372 of 2001 questioning the penalty of compulsory retirement. The learned Single Judge after hearing counsel on both sides and perusing the record did not find any valid ground to interfere with the penalty of compulsory retirement and dismissed the Writ Petition by an order dated 27.9.2001.

(16) As already noticed the charge of the respondent was violation of Regulation 3(1) of Bank of India Officer Employees (Conduct) Regulations, 1976. The Regulation require that every officer employee shall at all times take all possible steps to ensure and protect the interest of the Bank and discharge his duties with utmost integrity, honesty, devotion and diligence and do nothing which is unbecoming of a Bank Officer.

(17) In the view that we have taken the impugned order of the Division Bench of the High Court is unsustainable in law. It is accordingly set-aside. The Order of the learned Single Judge is restored. The Writ Petition filed by the respondent shall stand dismissed. The appeal is allowed. No costs.

(18) CIVIL APPEAL NO. 640 OF 2005 In view of the order passed in Civil Appeal No.298 of 2005, Civil Appeal No.640 of 2005 is dismissed.
Mohammad Shafa-At Khan And Ors vs The National Capital Territory Of Delhi ...

4. Grievances in short were that one M/s Habib Investments Ltd. incorporated under the Indian Companies Act, 1956 (in short the 'Act') advertised in various newspapers inviting the general public to subscribe in various Fixed Deposits and saving schemes. Since the schemes were very lucrative, many innocent persons subscribed to the schemes. Various persons were appointed as agents on commission basis to collect the money from subscribers. Many people who were to get money complained of cheating stating that on the date of maturity, the certificates issued were not honoured. First Information Report was lodged with the Police Station, Lahori Gate, Delhi. Initially, the application was filed for appointment of Receiver in respect of M/s Habib Group of Companies and to make an order to attach the properties. Five properties were attached. A public notice was issued by the learned Metropolitan Magistrate directing attachment of the properties. Grievance was made that notwithstanding the order of attachment the properties were either disposed of or dealt with in a manner contrary to the order of attachment.

5. The learned Additional District and Sessions Judge rejected the application filed by the appellants on the ground that they had no locus standi to file a revision petition. The High Court by a single line order dismissed the petition filed before it.

8. The appeal is accordingly disposed of.
M/S Trutuf Safety Glass Industries vs Commissioner Of Sales Tax, U.P

2. Challenge in this appeal is to the judgment of a learned Single Judge of the Allahabad High Court allowing the revision filed under the U.P. Sales Tax Act, 1948 (in short the 'Act'). It was held by the impugned order that the articles manufactured by the appellant i.e. toughened safety glass including wind screen, door screen, side screen and back screens were taxable as these articles did not constitute "glass" or "glassware" within the meaning of the Notification under Section 4-B of the Act. Accordingly, the order passed by the Sales Tax Tribunal, Ghaziabad (in short the 'Tribunal') was set aside.

3. Background facts in a nutshell are as follows:

24. Above being the position, the High Court was not justified in interfering with the order of the Tribunal. We set aside the order of the High Court and restore that of the Tribunal. The appeal is allowed with no order as to costs.
Central Bank Of India vs Siriguppa Sugars & Chemicals Ltd. & Ors

2. The writ petition filed by the first respondent challenging the recovery proceedings, both at the instance of the Labour Commissioner and the Cane Commissioner was dismissed by the learned Single Judge. The decision of the learned Single Judge was challenged in appeal. In the appeal filed by the company, the impugned interim order was made directing that a sum of Rs.43,00,000/- be made available to the Labour Commissioner for disbursement to the employees of the company, a sum of Rs.60,00,000/- be made available to the Cane Commissioner for disbursal to the sugarcane cultivators who had supplied sugarcane and a sum of Rs.20,00,000/- be paid to the appellant--bank, subject to the bank obtaining sanction from the Board for Industrial and Financial Reconstruction (for short "BIFR") and that the balance shall be kept in a fixed deposit subject to final orders. The appellant bank has challenged this order on the ground that its right as a pawnee, well recognised by law, had been totally ignored by the Division Bench of the High Court. Consequently, the order is clearly illegal and that such an interim order ought not to have been passed when the final adjudication had to be made in the appeals that were pending before the High Court.

19. We are also of the view that pending the writ appeals, the High Court ought not to have passed such an interim order of consequence especially in the light of the legal principles settled by this Court. The order of the High Court, therefore, cannot be sustained and calls for interference.

20. We, therefore, allow these appeals and set aside the impugned order of the High Court, directing payment out of parts of the sale proceeds to the Labour Commissioner and to the Cane Commissioner. We hold that the appellant as the pawnee, is entitled to the amount in satisfaction of its debt to secure which, the goods had been pawned and to appropriate the sale proceeds towards the debt due and only if there is surplus, to make it available for disbursal to the Cane Commissioner and to the Labour Commissioner. In the circumstances, we direct the parties to suffer their respective costs.
State Of U.P. And Others vs M/S. P.N.C. Construction Co. Ltd. & ...

5 Assessee applied for grant of 'recognition certificate' under Section 4- B of the U.P. Trade Tax Act, 1948 (for short, 'the Act') for purchase of raw- materials for manufacture of Hot Mix. The Trade Tax Officer rejected the request of the assessee. Aggrieved by the said decision, an appeal was preferred before Dy. Commissioner (Appeals) which was also dismissed vide order dated 24.4.97. Aggrieved by the decision, the assessee preferred Second Appeal No.75 of 1997 before the Trade Tax Tribunal, Agra, which came to the conclusion that Hot Mix was manufactured by the assessee in the plant from cement, sand, bitumen, furnace oil, HSD, Lubricant etc. for the construction of roads. The Tribunal found that the A.O. had in fact granted recognition certificate to M/s. National Highway Construction Company, Mathura and M/s. Oriental Construction Engineers Ltd., Mathura, for manufacturing of Hot Mix. Therefore, the Tribunal allowed the assessee's appeal and directed the A.O. to grant recognition certificate for the purchase of cement, sand, bitumen, furnace oil, HSD, Lubricant etc. (raw-materials) against Form No.3-B at a concessional rate of tax. Consequently, the A.O. issued recognition certificate in favour of the assessee for the purchase of the aforestated raw-materials. Pursuant to the recognition certificate, assessee purchased the said raw-materials against Form No.3B.

6 However, on 17.1.2001 the Commissioner, Trade Tax, U.P. issued a circular stating that purchase of raw-materials used in the construction of roads, cannot be made against Form No.3B. This circular dated 17.1.01 was followed by another circular dated 23.2.01 to the effect that recognition certificate under Section 4B of the Act with regard to purchase of bitumen, chemical compound etc. against Form No.3B should be reviewed by the A.O. (issuing authority). Pursuant to the aforestated two circulars dated 17.1.01 and 23.2.01 (impugned circulars), show cause notice was issued on 9.5.01 to the assessee herein as to why the recognition certificate earlier granted to the assessee should not be revoked. The impugned notice dated 9.5.01 as well as the aforestated two impugned circulars dated 17.1.01 and 23.2.01 were challenged by the assessee before the High Court vide Writ Petition No.741 of 2001.

17 In the circumstances, the civil appeals filed by the State are dismissed with no order as to costs.
The Commissioner Of Income Tax, Madurai ... vs M/S Saravana Spinning Mills Pvt.Ltd

4. The facts in Civil Appeal Nos. 7604-7605/2005 are as follows:

Subsequently, a Notice under Section 143(2) was issued to the assessee. Pursuant to the said Notice, the representative of the assessee appeared. He contended that during the previous year, the assessee had installed three Ring Frames at the cost of Rs. 23,99,855.00. According to the assessment order, the assessee claimed the cost of the new machinery as revenue expenditure on the ground that the expenditure involved should be treated as current repairs, since the new machinery was installed only as a replacement of the old machinery, which had become derelict (see page 93 of the Paper Book). According to the assessee, the whole Textile Mill was a "Plant" and the Ring Frames was one of the 25 machines which constituted one single process and, therefore, replacement of the frames be treated as replacement of part of the Plant/ Total Machinery and not replacement of a machine. The claim of the assessee was disallowed on the ground that the expenditure was on capital account; that it was not a revenue expenditure as the assessee had obtained enduring benefit by replacing the old machine with new machine. The claim of the assessee was also rejected on the ground that the machine replaced was an independent machine by itself and that it was not a part or portion of the other textile machinery (plant) as claimed by the assessee. The above arguments of the assessee were rejected by the A.O. stating, that the entire mill cannot be construed as Plant/ Total Machinery; that the said Ring Frames constituted independent and separate machines; that each Frame was capable of independent and specific function and, therefore, it was not possible to hold that the entire process as one single item of machinery of which all the others are parts. In this connection, the A.O. held that the assessee had replaced the existing old machines by new machines and thereby it had obtained enduring benefit and, therefore, the expenditure incurred thereon constituted capital expenditure and not "current repairs". Accordingly, the assessee's claim for deduction was dismissed.

6. Aggrieved by the said decision of the Appellate Authority, the Department carried the matter in appeal to the Tribunal, which took the view that different segments of a textile mill are integrated parts of a continuous process and the expenditure incurred on replacement of the machines in any segment of the plant should be treated as revenue expenditure. Accordingly, the appeals filed by the Department stood dismissed.

16. For the aforestated reasons, we find merit in the above batch of civil appeals filed by the Department. Accordingly, we hold in this batch of civil appeals that the assessees were not entitled to claim allowance under Section 31(i) of the Income Tax Act as it stood at the relevant time. Accordingly, the civil appeals stand allowed with no order as to costs.
Commnr. Of Income Tax, Bangalore & Anr vs M/S. Century Building Industries Pvt. ...

2 The facts giving rise to these civil appeals are as follows:

(x) to such income which is paid or payable by an infrastructure capital company or infrastructure capital fund or a public sector company in relation to a zero coupon bond issued on or after the 1st day of June, 2005 by such company or fund or public sector company.] Explanation 1.-For the purposes of clauses (i),

(vii) and (viia), "time deposits" means deposits (excluding recurring deposits) repayable on the expiry of fixed periods.

Explanation.-2 Omitted.

9 For the aforestated reasons, we answer the above question in the negative, i.e., in favour of the Department and against the assessee-company. The Departments civil appeals are accordingly allowed with no order as to costs.
Elgi Equipments Ltd vs Commissioner Of Central Excise, ...

M/s. Elgi Equipments Ltd., having registered office at Coimbatore, have four factories located at four different places. They manufacture compressors, pumps, service-station equipments etc. M/s. Elgi Equipments Ltd. (assessees) claimed trade discounts varying from 10% to 45% on different products. They declared that such discount was a part of their "Sales Pattern". During the course of assessment, the Department noticed certain price discrepancies. Therefore, an enquiry was made; statements of Directors were recorded and, on that basis, a show cause notice was given to the assessee claiming differential amount of duty of Rs.40 lakhs. The assessee was also asked by the show cause notice as to why a penalty of Rs.10 lakhs should not be imposed.

For the afore-stated reasons on this particular point, we hold that the assessee was entitled to a trade discount of 20%.

For the afore-stated reasons, the impugned decision of the Tribunal is set aside and the appeals stand allowed, with no order as to costs.
Central Power Distribution Co.& Ors vs Central Electricity Regulatory ...

and (G) whether in the present facts and circumstances as regards the Simhadri SPTS thermal station of the National Thermal Power Corporation (NTPC) which admittedly supplies power to the State Grid and has no connection with the management of the National Grid, can the CERC in such circumstances exercise, particularly when matters relating to the State Grid falls within the role and function of the State Electricity Regulatory Commission?

(21) For the reasons aforestated, we answer all the questions raised in this appeal in the negative as hereunder:-

Question (G) (25) In the facts and circumstances as alluded, and as per the Scheme of the Electricity Act, 2003 mentioned above, the Central Commission has the plenary power to regulate the Grid, particularly in the context of the Grid being integrated and connected across the region comprising of more than one State. The State Grid cannot be isolated and can be seen as independent from the region. (26) In the view that we have taken there is no merit in this appeal and it is accordingly dismissed. No costs.
State Of Maharashtra & Ors vs Vashishtha Rambhau Andhale

2. This appeal by the prosecution challenges the order granting bail to the respondent, Inspector of Police attached to the Dharavi Crime Branch, Unit-5, Mumbai. The respondent was arrested during the investigation of the crime registered in the Bund Garden Police Station, Pune relating to the organised crime that has come to be known as the stamp scam. The respondent was accused No.55. He was arrested on 18.10.2003 and though the Special court declined his prayer for bail, in appeal, the High Court granted bail. It is that order of the High Court that is challenged in this appeal.

4. Learned counsel for the appellants particularly pointed out that the respondent had failed to arrest Telgi when Telgi had appeared in the office of the Crime Branch Dharavi, Unit-5, Mumbai. Similarly, the respondent had set free the various persons taken into custody when huge quantity of fake stamps were recovered in a raid and this was done by the respondent in the light of the illegal gratification received by him from Sajid. The High Court erred completely in not giving due weight to those witnesses who spoke of the failure of the respondent to arrest Telgi even when he was wanted and when he appeared at the Police Station and presented himself before the respondent and also the confession of Sajid supported by other relevant materials that a sum of Rs.15 lakhs had been paid to the respondent for inducing him to set free a number of persons involved in the stamp scam, taken into custody while raiding a premises in Andheri and recovering a huge cache of fake stamps.

9. At the same time, we do not think it proper in this appeal to go into the various aspects urged at great length by counsel appearing in the case. We think that the matters must be left to the trial court for decision after taking proper evidence and it would be premature to pronounce on the various aspects urged before us. Though we are not in a position either to fully endorse or to fully approve the views expressed by the High Court in the order under challenge, we do not think that it is necessary, at this stage, to interfere with that order and set aside the bail granted to the respondent. We, therefore, decline to interfere with the decision of the High Court though we do find merit in some of the aspects urged by the counsel for the appellant.

10. In view of what is stated above, the appeal is dismissed leaving all the questions open to be decided by the trial court.
National Insurance Co. Ltd vs Anjana Shyam & Ors

2. A bus bearing registration No. HP-06-1245, owned by the Tehsil Cooperative Union and insured with the appellant met with an accident on 4.3.1996. The vehicle had a carrying capacity of 42 passengers, one driver and one conductor and in terms of Section 147(1)(b)(ii) of the Motor Vehicles Act (hereinafter "the Act") was insured for the 42 passengers. It goes without saying that the route permit of the vehicle was for carrying 42 passengers other than the driver and the conductor.

The Insurance Company also sought permission to raise other contentions which were not normally open to it, by invoking Section 170 of the Act. The High Court taking the view that overloading of the bus which had a permit to ply on the route with only 42 passengers, did not amount to violation of the route permit or any other law for which the State Government could be held to be contributorily negligent and that the insurance company was liable to pay the amounts as awarded by the Tribunal since it could not also question the quantum of compensation awarded. Thus, the High Court dismissed the appeals filed by the insurance company. It also dismissed the three appeals filed by three different claimants seeking enhancement of compensation in their respective cases. The insurance company has filed Civil Appeal Nos.2422-2459 of 2001 challenging the decision of the High Court.

4. In the accident giving rise to C.A. Nos.5992- 6026/2002, the vehicle had only the capacity to carry 42 passengers but at the time of the accident, there were 70 passengers in the bus. The stand of the insurance company is that only 42 passengers were insured and they cannot be compelled to meet the award beyond the contract of insurance itself. The appeals actually challenge only the interim awards made in respect of the claims, even beyond the insured 42.

5. In the accident giving rise to C.A. No.4288/2006 the vehicle was insured for 38 passengers and two more including the driver and the conductor. There were more than 70 passengers at the time of the accident. The insurance company contends that its liability is limited to the claim of 38 passengers.

6. In the civil appeal arising from SLP(C) 14167 of 2001, the claim was one arising out of the accident that has given rise to Civil Appeal Nos.2422-2459/2001. The appeal before the High Court was disposed of in the light of the earlier judgment from out of which C.A. Nos. 2422-2459 have arisen.

18. Thus, the appeals are allowed to the extent indicated above. There will be no order as to costs.
Jesu Asir Singh & Ors vs State Through Inspector Of Police

The deceased married Jenitha about 1= years prior to the occurrence and a female child was born to them. The two families were not in talking terms a month prior to the occurrence. Thereafter, the deceased and his child were living only with PW.1. On 10.9.1993 deceased went to the house of Al and asked his wife to come back with him and there a quarrel arose. At about 5.00 p.m. on that day, all the four accused came to the house of PW-1 and asked her the whereabouts of the deceased and also told her that in their absence the deceased had called his wife and, therefore, he must mend his ways; saying so, they damaged the tube lights, cots and other house-hold articles; out of grace no complaint was given. Raja is her son and as he fell sick, and was admitted in the hospital on 17.9.93 and by his bed side PWs. 1, 4 and the deceased were in the hospital. At about 6.30 a.m. on 18.9.93, PW.1 and the deceased came home to take some coffee to the hospital and near the house of PW 2 when they were proceeding from west to east, the accused came from the opposite direction; Al to A3 were armed with weapons, on seeing them Gift, the deceased, out of fear, left the cycle and started running by a lane near the house of PW.2. Seeing that A4 orally declared that as he is running, he should not be allowed to run and must be killed. Her brother, i.e. the deceased, thereafter passed the house of PW.2 and at that stage Al to A3 restrained him; Al cut him twice on his head and when her brother attempted to thwart by stretching his arms, A2s attack fell on his right hand, this was followed by A3 indiscriminately cutting on the other parts of his body and as they were so cutting, one of the attacks aimed by A2 landed on the left wrist of A1 and the attack aimed by A3 landed on the right hand of A1. She shouted and PW 2 came running; at that time, all the accused made good their escape with the weapons of offences in their hands. She went to the house to get some money to take her brother to the hospital, where she found her house damaged; doors, windows and other things were broken; two of her brothers friends, namely, Aaroon, Singh came there and with their help she took her brother to the Government Hospital Kottar, where he was pronounced dead. PW. 12 examined her and reduced into writing what she stated. She read it and signed in that complaint which is Ex.P.

7. We shall first deal with the plea relating to right of private defence.

My brother died only after taking him to hospital. It is correct to state that the police station is located on the way to hospital.

14. Looked at from any angle the appeal is without merit and is dismissed.