It is evident that MCOCA does not punish “insurgency” per se, but punishes those who are guilty of running a crime organisation, one of the motives of which may be the promotion of insurgency. Reliance was placed erroneously on the alleged statement of LAO made in O. The said act of the MCD is contrary to the legal principles laid down by this Court in the case of Priyanka Estate International (P) Ltd. This heading includes: 20 – Lasers, other than laser diodes 9013.
However, we find that the said services are in the nature of promotional or marketing of the customers goods or in the nature of doing the other routine type of jobs like billing or collection of cheques, maintenance of accounts and evaluation of prospective customers and public relation services. If unauthorised constructions are allowed to stand or given a seal of approval by court then it is bound to affect the public at large. Chapter Note 4, however, classifies certain refracting telescopes in this heading and not in heading 90.
It is also seen that the expression ‘commission agent’ has been explained by the Notification dated 20th June, 2003 reported in 155 ELT N-171, vide paragraph 2. Further, notice was issued by the High Court for limited purpose to examine the correctness of Clauses 3 and 7 of the Regularisation Certificate issued to the respondent-owners by the MCD Best Counsel in Chandigarh High Court exercise of its authority to grant the same. The High Court then observed in addition that there was no ‘ instant necessity ‘ for the expenditure, nor was the money ‘laid out for a business purpose of an instant character’, nor did it bring in a ‘present asset which would always remain an asset in that form, the money having gone for ever’.
3 it has been clarified that C The services being provided by the appellant cannot be equated to the above. An individual has a right, including a fundamental right, within a reasonable limit, it inroads the public rights leading to public inconvenience, therefore, it is to be curtailed to that extent. 15) The High Court in support of the aforesaid view, referred to certain judgments of this Court touching upon the principle that when a power is conferred on the Legislature to levy a tax, that power itself must be widely construed.
12 but also in other headings of this Chapter (in particular, heading 90. Reference Courts have proceeded in the matter assuming abnormal rise in prices and erroneously placed reliance upon the judgments in P. However, the MCD has ignored the relevant aspects of the case of deviation of the then relevant Delhi Master Plan and unauthorised use of the basement, ground floor, mezzanine floor and the first floor of the concerned building. 90 – Parts and accessories In accordance with Chapter Note 5, measuring or checking optical appliances, instruments and machines are excluded from this heading and fall in heading 90.
80 – Other devices, appliances and instruments 9013. It should, moreover, be noted that optical instruments and appliances can fall not only in headings 90. After examining this provision at length, we have come to the conclusion that the definition of “organised crime” contained in Section 2(1)(e) of MCOCA makes it clear that the phrase “promoting insurgency” is used to denote a possible driving force for “organised crime”.
As observed above, the very basis in determining the market value of the land by the reference courts is erroneous in judicial separation law firm in Chandigarh and is contrary to the settled principles. Rules, regulations and bye-laws are made by Corporations or by Development Authorities, taking divorce advocate in Chandigarh view the larger public interest of the society and it is a bounden duty of the citizens to obey and follow such rules which are made for their benefit. Even though on earlier occasions also, under similar circumstances, there have been judgments of this Court which should have been a pointer to all the builders that raising unauthorised construction never pays and is [pic]against the interest of society at large, but, no heed has been given to it by the builders.
Harvey, but there being I no provision for the application of the money in the event of those contingencies not occurring and no annuity being payable to any one’, there was no I expenditure’ in any real and practical sense of the term’. (e) supervise the distribution of food and satisfy himself that each prisoner receives his proper quantities at the prescribed times, and to (f) forthwith report every unusual occurrence of a serious nature, to the Superintendent.
State of Assam, wherein it was held thus:- “56. Reliance upon the judgment in Garden Silk Mills is placed by the High Court in the following manner: The High Court pointed out that there was always a possibility ,of a resulting trust in favour of the Company and the money could not, therefore, be held to have been ex- pended. The conclusion of the High Court, therefore, was that the assessee Company must be held to have 974 set apart I tentatively’ a sum of money in order that it might be available for the payment of a I gratuity ‘ to Harvey and Mrs.
10 – Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI 9013.