Top Lawyers in Haryana for Corporate

In this context, it must immediately be noted that the contention of the State of Jharkhand is not that Rule 64B and Rule 64C of the MCR have retrospective effect. It was observed that there was no dispute between the parties that royalty was not included in WPI and that in other contracts the reimbursement towards additional costs incurred as a result of subsequent legislation was granted by relying on Sub Clause 70. In the instant case, considering the nature of injuries and the previous animosity, we are of the considered opinion that it is not a fit case where the offence under Section 302 IPC should be converted to Section 304 Part I IPC.

35(I) of the Act refers not only to the order of assessment but comprises all proceedings on which the assessment order is based and the Income-tax Officer is entitled for the purpose of exercising his jurisdiction under S. I36 of the Constitution were very wide, they had to be exercised within the limits imposed by its own decisions and one such limitation was that this Court would not ordinarily interfere on questions of fact. The award accepted that revision in royalty rates in respect of minor minerals by Government of Karnataka being subsequent to the contract would be covered under the expression ˜future events in clause 32.

At the time of recording of the dying declaration, as the material would show, the declarant was absolutely in a conscious state and there is an endorsement in that regard by the treating doctor. (2) that the word ” record ” used in the phrase ” mistake apparent from the record” in S. It is urged by him that the dying declaration being absolutely infirm, it cannot be placed reliance upon and once the dying declaration is discarded, a serious dent is created in the prosecution story.

1504/2009 it is also clear that as far as Tata Steel is concerned, Washery Grade IV coal that it extracts needs to be beneficiated to make it usable in the steel industry and the controversy is limited to the issue of payment of royalty – whether it is payable on raw or unprocessed or ROM coal at the pit-head or it is payable on processed Steel Grade coal. SUPREME COURT REPORTS 561 mistake he is entitled to rectify the error provided that if the result is enhancement of assessment or reducing the refund then notice has to be given to the assessee and he should be allowed a reasonable opportunity of being heard.

The criticism is advanced on the foundation that it is absolutely vague. That being so, the question is whether TISCO is entitled to refund of the excess royalty paid from 10th August, 1998 (the date of the decision in SAIL) to 25th September, 2000 and if so whether the High Court was right in denying that refund. Criminal Appeal Lawyer in Chandigarh his testimony, he has categorically stated every aspect in detail and nothing has been elicited in the cross-examination. To appreciate the said submission, we have carefully scrutinized the contents of the dying declaration contained in Ex.

The next limb of submission of the learned senior counsel for the appellants relates to acceptability and reliability of the dying declaration recorded vide Ex. Thus, in the absence of any kind of infirmity or inherent contradiction or inconsistency or any facet that would create a serious doubt on the dying declaration, we are not inclined to discard it. Top Counsel in Chandigarh for the appellant contended that the provision under which the Income-tax Officer acted, i. These appeals filed by Tata Steel arise out of S.

, 35 was not meant for the purpose of making corrections in Written Down Values; and that for the purpose the appropriate and correct provision was s. On the scanning of the dying declaration, we find that he has named Vutukuru Laxmaiah, A-1, Rayapu Sreenivasalu, A-2, Rayapu Subbaiah, A-3, Meriga Ramanaiah, A-5, Amburi Raja, A-8, Rayapu Ravi, A-9, and Rapayu Siddaiah. 34 which specifically refers to excessive depreciation. There are two sections under which an Income- tax Officer can act, i.

The other set of appeals pertaining to Tata Steel consists of four appeals. If he doubts the written down value of the previous year it is open to him to check up the previous calculations and, if he finds any mistake, to make fresh calculations in accordance with the law applicable including the rules made thereunder. The submission that the dying declaration is eminently vague is neither correct nor is it based on any material on record. 1 entitling the respondent to raise a claim.

34 and 35 and the question for decision that arises is whether s. 9016-17/2014 and are directed against a common judgment and order dated 12th March, 2014 passed by the Jharkhand High Court in W. It is because one of the relevant factors to gather the intention is the nature of injury inflicted on the deceased. 35 to look into the whole evidence and the law applicable to ascertain whether there was an error. Also, the question is whether TISCO is entitled to refund of royalty from 25th September, 2000 till June 2002 and if so, whether the High Court was right in denying that refund.

The High Court while affirming the view of the Arbitral Tribunal additionally relied upon the fact that claim as regards reimbursement on account Quashing of FIR or Criminal Complaint Lawyer in Chandigarh ˜cess was accepted by a separate award relying on very same submission, which view was affirmed by the High Court as stated hereinabove. P-13, which has been recorded by the Additional Judicial Magistrate, First Class, PW-18. Since the question involved in the instant case was a mixed question of law and fact, the facts should properly be found by the body whose exclusive function under the Income-tax Act was to do so.


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