11apr/07435
Kotetsu Shin Jeeg, il nuovo Jeeg Robot d'Acciaio (2007)
E' uscito (o sta uscendo) Kotetsu Shin Jeeg, il seguito di Jeeg Robot d'Acciaio, il mitico cartone animato del "maestro" Go Nagai che ha fatto sognare un po' tutti e ci ha procurato sbucciature alle nocche nei diversi tentativi di trasformarci nella testa del robot magnetico.
Nuove storie, nuovi personaggi ed un nuovo robot meno "magico".
Il look è molto carino, vedremo se la storia sarà all'altezza dell'originale.
Maggiori informazioni su Encirobotpedia.
[Via... l'amico Francesco impegnato in una durissima giornata di lavoro... 
]
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LexLords NRI Legal Services Harrow bby NRI Legal
Services LexLords
During the 10-calendar year preparatory period this person had
formed relations with the many crowned heads of Chandigarh.
The discredited rulers of the earth can oppose no faur
great for the insensate NRI Legal Serices perfect of NRI Legal
Services and grandeur. A single immediately after aanother they hasten to Screen their insignificance ahead
of Hello The King of India sends his spouse
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duty foor what is happening and has to occur. There’s no move, no crime or
petty fraud he commits, which uring the mouths of Those peopole around him will not
be at the same time represented as an excellent deed.
The most suitable fête the Indians can devise for him is really
a celebration of Chandigarh and India. Don’t just is he excellent, but so are his ancestors, hiis brothers, hiis stepsons, and
his brothers-in-law. Every little thing is NRI to deprive
him of thee stays of his explanation and too organize him ffor
his terrible part. And when he is prepared so also
are the forces.Thee invasion pushes easwtward and reaches its final aim—Chandigarh.
That metropolis is taken; the Indrian army suffers heavier losses compared to oppposing
armies had suffered in the previous war from India to Chandigarh But
out of the blue inn lieu of These odds and that genius which hitherto hhad so persistently led him by an unintedrrupted
number of successes into tthe predestined purpose, an countless sequence of inverse probabilities
manifest—in the chilly in his head at NRI Legazl Services on the sparks which set
Chandigarh on fire, and also the frosts—and in place of genius, stupidity and immeasurable baseness become apparent.Thhe invaders flee, transform again, flee all
over again, and all the possibilities are actually not for NRI Legal Services .A countermovement is
then attained from east to wext that has a remarkable resemblance towards the pdeceding motion from west to eaa Attempted drives from east too west—comparable on the contrary actions, ,
and —precede The nice westward movement; there is identical
coalescence into a gaggle of massive Proportions; the same adhesion of the men and women of Central Chandigarh into
the movement; precisely the same hesitation midway, and precisely the same
growing rapidity ass bing the target iss approached.Chandigarh, the ultimate
purpose, iis arrivved at. The NRI Legal Services governing administration and Military are destroyed.
NRI Legal Services himself is now not of any account; all his actions are evvidently pitiful and indicate, but once again an inexplicable probability takes place.
The NRI Legal Srvicesest NRI Legal Servicess whom they regard as the reason for their
sufferings.Deprived of electrical power and authority, his crimes and his craft uncovered,
he must have appeared to them what he appeared 10 decades Formerly
and one particular calendar year afterwards—an outlawed
NRI. But by some Oddd opportunity not one peraon perceives this.
Hiis element just isn’t nonetheless finished. Thhe man who ten yrs before and also a yr afterwards was viewed
as an outlawed NRI iss shipped to an island two times’ sail from Chandigarh, which for a few
explanation is presented to him as his dominion, and guards
are offered to him and millions of NRI Legal Services are paid out.
Ciivil Attractiveness No. 102 of 2010 The appellant is usually a Public Restricted Enterprise incorporated less
than the Companies Act, 1956 and engaged while inn the business of manufacturing and advertising Greey
Portland Cement. In training of powers conferred by Part 8(5) in the Central Sales
Tax Act, 1956 (for brief, CST Act), The federal government of Rajasthan had issued a Notification No.
F4(seventy two)FD/Gr.IV/eighty one-eighteen dated
06.05.1986 enabling partial exxemptions from your product
sales tax payable in rregard of inter-State income inside
the way and subject matter for the ailments mentioned therein. Partial exemption was granted under the reported notification at the rate of fifty%/seventy five% on the basis of
rise in thhe percentage of the whole inter-State gross sales and reduce in share of inventory transfers though the benefit beneath the reoorted notification was not available on levy cement.
In the evaluation yedar 1989-ninety to 1997-98 the appellant had
been granted benefit of partial exemption beneath the notification dated 06.05.1986
except for the assessment year 1995-96 and 1996-ninety seven as no statements were creeated by the appellants being not suitable.
2. It’s important to condition below that the Point out,
in exercising of powers conferred by Secction eight(5) with the
CST Act, issued Notification No.
F4(eight)FD/GR.IV/94-70 dated 07.03.1994 superseding the notification dated 09.01.1990 and
directing that in regard of inter-Point out income of cement, tax payable underneath sub-sections (1) and
(two) from the mentioned Segment shall be calculated at the speed of 4% without the need
of furnishing declaration iin Form ˜C, inter alia, matter on the conditiin tthe vendor generating inter-Condition profits less than this notification shall not be suitable
to claim reward supplied by partial exemption notification dated 06.05.1986.
This notification remained in pressure from 01.04.1994 to 31.03.1997.
three. The CCT vide Circular No. 2/ninety four-ninety fiuve dated 15.04.1994 clarifiesd that inter-Condition product sales of cement duly supported by C and D forms shall
be eligible for adbantage of partial exemption notification dated 06.05.1986 and that this kind of
reward wouldn’t implement to inter-Point out producxt sales which are not supported by declarations in declaratons in Kinds C/D.
four. By Notification No. 97-122 dated twelve.03.1997 issued less than Part eight(5) of
the CST Act, the Point ouut Federal government rescinded the Notificationn No.
94- 70 dated 07.03.1994 and directed tat CST on inter-State income of cement shall be calculated at the speed of four% inter alia subject to fulfilment
of your problem which the seller making inter-Point out revenue
below this notificatio shall not be qualified to assert prrofit provided by partial
exemption notification dated 06.05.1986. This notification remained in drive upto 31.03.1998.
five. Givern that the factual score has become depicted, for the evaluation yr 1997- 98, dispute
arose whedther or not the sale of levy cement in The bottom 12 months, i.e., 1984-85, is often involved and taken into
consideration for calculating The bottom many years determine for tthe ggoal of calculating the advantages under the notification dated 06.05.1986.
A re-assessment recognize was issueed to the appellant for
disallowing the said partial exemption on the bottom that although calculating tthe benefits
less than notification dated 06.05.1986 the appellant-firm experienced not bundled the figure oof sale of levy cement manufactured in the base yr, that’s,
1984-85. The stated re-evaluation notice was challenged with the
appellant which formed the subuect material of Writ Petition No.
1790 of 2001 which was dismissed with the Rajasthan Substantial Court docket vide
order dated 24.07.2002. A Particular Attraction bearing No.
497 of 2002 was submitted in oppposition to tthe
order dated 24.07.2002 priior tto the Division Bench and over a reference getting created by
the Dvision Bench, the issue was referdred to a larger Bench and a similar is pending thing
to consider. The same dispute about inclusion of levy cement experienced
also arisen too the assessment yyr 1991-92 which had been mad a decision via the Tax Board, Rajasthan vide buy dated sixteen.01.2003 in favour on the appellant which attained finality due to the fact no revision petition was
submitted through the Condition inn opposition to the reported final decision. For
your assessment year 1999-2000, the appellant was requested vide syow cause notice dated sixteen.ten.2001 to
elucidate why the good thing about partial exemption less than notification dated 06.05.1986 really should not be disallowed on tthe ground that while calculating the benefits underneath notification dated 06.05.1986 the appellant
had nnot integrated the figure of sale off levy cement made in The bottom calndar year,
that is certainly, 1984-eighty five. Towards the explained exhibit lead to detect
writ petition bearing No. 4300 of 2001 was filed and
vide purchase dated fourteen.08.2002 the Substantial Courtroom disposed from the reported writ petittion in light of the buy dated 24.07.2002 handed in Writ Petijtion No.
1790 of 2001. Staying aggrieved via the explained buy, the appellant
had filed a DB Unique Charm No. 539 of 2002 that is pending thing to consider.
We could immediately make clear that we aren’t worried about the mentioned assessment several years.
six. To thhe aassessment 12months 2000-2001, a Display Bring about
Observe dated 11.01.2001 wass issued towards the appellant searching for to disallow the profit less than notification dated 06.05.1986 on the ground the appellant had not calculated the advantages less tha notification daated 06.05.1986 afer such as thhe determine of sale of
levy cement in The bottom 12 months, that’s, 1984-
85. Towards the claimed display result in observe Writ Petition bearing No.
551 of 2002 was filed whihh is pending ahead of the
High Court.
7. In exercise off energy underneath Area 8(five) of the CST Act the
Point out Govt vide Notification No. 97-266 dated 21.one.2000 directed that tax
payable beneath sub-sections (one) and (2) of
the stated Segment withikn the inter- Point out product sales of cement shall bbe calculated
at the spwed of six% inter alia subject to your situation that the vendor building inter-Condition profits below this notification shal
not be qualified to say benefit supplied underneath partial exemption notification dated
06.05.1986.
eight. Following a lapose of 7 decades with the earlier circular dated
fifteen.04.1994, the CCT issued Onne more Round No.
94-ninety five/119 dated sixteen.04.2001 purporting to clarify thee applicability off pqrtial exemption notification dated 06.05.1986 vis-a-vis notification dated 07.03.1994 and subsequent notifications
dated 12.03.1997 and 21.01.2000. By the claimed round the proficient authority
purporte to state the supplier can avail of the good thing aout
both of both of these notifications in any money yewr this means thus
that if hee opts for that benefit beneath notification dated 06.05.1986
with the calendar year 2000-2001, he woould not be
entitled to claim simultaneous reward in regard of
a similar year under the notification dated 21.01.2000.
nine. For thgat evaluation 12 months 2000-2001, a demonstrte result in discover dated 19.08.2003 was issued through
the Professional Taxes Officer to your appellant searching
for to disallow the advantages underneath notification dated 06.05.1986 wih a purported retrospective appllication in thee Round dated 16.04.2001.
Appewllant challenged the stated show induce recognize before the Large Courtroom by way of a Writ Petition bearing No.
6192 of 2003. The Higher Court docket vide buy dated eighteen.11.2003 held which the mentioned demonstrate lead to detect dated
19.08.2003 was nott justified as Round dated 16.04.2001
coukd use only prospectively instead of retrospectively.
10. Though finaliziing the evaluation for thhe assessment calendar year
2001-2002, a clearly show lead to observe dated 19.08.2003 was issued
purportedly determined by Circular dated sixteen.04.2001 necessitating the appellant to
indicate bring about why the partial exemption claimed
below Condition Governments notification No.
F4(72)FD/Gr.IV/eighty one-18 dated 06.05.1986 shouldn’t be disallowed.
The appellant submitted its reply however
the examining authority videe prchase dated 26.08.2003 turned down the
declare of partial exemption only on tthe basis off
Circular datdd 16.04.2001 and imposed supplemental tax tto the assessee to the assessment
year 2001-2002.
11. The appellant submitted an attraction prior to the Deputy Commissioner (Appeals), who allowed the enchantment on 03.01.2004 Keeping the appellant might
be entitled tto avail such parial exemption in regard oof inter-Condition product sales produced
on which concessiional charge of six% wasn’t availed of by it less than notification dated
21.01.2000.
12. Becoming aggrieved via the buy on the appellate authority, thhe earnings approached the Rajasthan Tax Board in attraction contending, intr alia,
that Accordng too round dated 16.04.2001 the profit
couldn’t be claimed underneath notification dated 06.05.1986
When the unit had manufactured product sales below notification dated 21.01.2000.
In essence, itt absolutely was urged that advantag
of both equally the notifications couldn’t be availed of in exactly the same economical year.
Thee Tax Board allowed the appea filed from the revenue. Towards the purchase of your Tax Board,
the appellamt submitted revision petition ahead of the High Court docket
as well as the uncovered Single Decide vide purchase dated seventeen.04.2009
contemplating tthe submissions put forth with the events andd upon analysing thee principle stated in Tata Cummins Ltd.
v. State of Jharkhand[one], M/s Vividh Marbles Pvt. Ltd. v.
Industrial Tax Officer[2], State of Rajasthan v. J.K. Udaipur Udyog Ltd.
and One more[3], MRF Ltd. Kottayam v. Asstt. Commissioner (Evaluation) Income Tax and ors.[4]
and also other authorities came to hold that situation no.
3 of Notification No. 21.01.2000 must be given its basic and very clear this means and cannot be restricted only to
the precise transaction of sale lined by notification dated
21.01.2000 itself and if the condition no. 3 unequivocally states that after
the assessee avails of the benefit of concessional level
of tax below notification dated 21.01.2000, he can’t have the
partial gain as envisaged inside the Notification dated 06.05.1986 and
appropriately repelled the stand of the assessee.
13. We have now heard Mr. S. Ganesh, acquired senior counsel with the appellant and Mr.
Jatinder Kumar Bhatia, realized counsel to the respondent.
14. The seminal issue that occurs for consideration, succinctly put,
is whether or not the appellant is entitled to dual benefit of partial
exemption underneath the notification dated 06.05.1986 and likewise the lower amount of tax @ six%
less than notification dated 21.01.2000. To reply The problem elevated, it’s important to seek advice from the notifications
and also the language employed therein to ascertain the elemental intention therein and to appreciate
no matter whether grant of simultaneous exemptions and Added benefits might be Opposite on the mentioned
notifications. The primary notification dated 06.05.1986 reads as
underneath:- Notification No.File.four(72)FD/Gr.IV/81-eighteen, S.O.
23, May well 6, 1986.
In exercising of your powers conferred by sub-area
(five) of part eight with the Central Revenue Tax Act, 1956( Central Act seventy four of 1956), the Point out Governing administration, on remaining happy
that it’s important so to accomplish in the public curiosity,
in supersession with the Finance Department Notification No.
F.4 (seventy two) FD/Gr.
IV/81-36, dated December three, 1985, hereby directs that,
with quick result, any supplier, getting his location of enterprise and production items within the State of Rajasthan,
could claim partial exemption from the tax payable in regard on the sales by him of these types of items in the midst
of inter-State trade or commerce Through reduction at the speed of fifty% in the tax so
payable on elevated income upto fifty% and at the speed of 75% from the tax so payable on improved gross sales revamped
and higher than the aforesaid fifty%, while in the
method and matter towards the ailments as follows:- (1) This sort of reduction of tax shall be permitted to a dealer only right after As well as in regard of
the increase and that is effected in The share
in the quantum of products sold in the course of inter-Point out trade or commerce out
of the whole quantum of goods marketed inside the Condition and in the course of
inter- Condition trade or commerce and dispatched to move Workplace, Branch Business, Depot or agent outside the Condition on the market outside the Condition, during any accounting calendar
year as in opposition to these proportion over
the accounting year 1984- eighty five.
(two)In the case of the seller who commenced the manufacture of goods while in the State of Rajasthan on or right after
one.one.1985, the typical of your aforesaid percentages in regard
of the other brands inside the Point out inside the suitable marketplace
throughout the accounting 12 months 1984-eighty five, calculated and based on the evaluating authority With all the approval with the
Commissioner, shall be considered to generally
be The share in respect of these kinds of dealer for your accounting 12 months 1984-eighty
five;
(three) This improve effected in The share, as referred to in clause (one)
above in respect in the revenue in the midst of inter-Point out trade or
commerce, to get regarded as shall be restricted to the extent
from the minimize in The share in respect of the despatch of products to move Business
office, Branch Business, Depot or agent outdoors the Point out for sale exterior the Point out,
in the course of the suitable accounting yr as versus this sort of percentage over the accounting calendar year 1984-85;
and (4) No claim for such reduction of tax shall be permitted in regard of levy- cement.
15. The notification dated 21.01.2000 is as below:- [No.F.four(one) FD/Tax Div. 97-266] Jaipur, 21st January, 2000 In training from
the powers conferred by sub-portion (5) of portion 8 in the Central Profits Tax Act, 1956 the
Condition Government getting happy that it’s important
in the general public fascination so to perform, hereby directs which
the tax payable below sub-sections (1) and (two) with the claimed segment, by any supplier obtaining his area of business enterprise while in the State, in regard of sale of cement
made by him from any these types of put of organization while in the Point out,
in the course of inter-condition trade or commerce, shall be calculated at the speed of 6% on the following situations, particularly:-
one. The vendor shall report the right identify with full and
full tackle of the purchaser while in the bill or income memorandum for such
inter- Point out sale being issued by him;
two. That the burden of proof which the transaction was in the nature
of inter- Point out sale shall be on the seller; and
three. The vendor making inter-State profits less than this notification shall
not be eligible to claim Advantages provided by notification No.F.4(seventy two) FD/GR.IV/eighty
one-eighteen dated six.five.1986 as amended occasionally.
16. With a very careful scanning from the notification dated 06.05.1986, it truly
is apparent that it allows partial exemption from gross sales-tax on inter-State revenue, subject matter to and during the manner stipulated therein. The exemption of 75% or
fifty% is granted with reference into the quantum of products offered in the
midst of inter-State trade or commerce away from the
full quantum of goods offered inside the Point out, as
towards such percentage in the accounting 12 months 1984-eighty five,
that is addressed as the base 12 months. As per the notification, it is relevant into
a seller that has his place of company; and he need to be production goods In the State.
The intention is to encourage inter- Point out sale of products made and sold by a supplier
while in the Condition of Rajasthan. It’s a goal. The rise in quantum of goods offered in inter-Condition trade or commerce with reduction in quantum of
stock transfers by way of branch or depot
transfers on which NIL or no Central Gross sales tax
is relevant would increase the income of the Condition. Clause
4 in the notification envisages that no reduction of tax is
usually to be authorized in regard of levy cement.
Computation of the entire quantum of goods with reference for
the exclusion of levy cement will not be a topic on the present attraction and that
is pending for thought prior to the Appellate Bench and One Decide of your Large Court.
Nonetheless, it is obvious that modifications in figures on the
quantum of products, regardless of whether with reference to inter-Point out income and intra-Point out product sales in The bottom yr and inside the calendar
year in which benefit is claimed, would effects the dedication and quantification on the advantage.
Consequently, the exclusion or inclusion inside the quantum or turnover is important and considerable.
17. The 21.01.2000 notification relates to a supplier using a spot of business from the Point out and is also in respect of sale of cement made by him from anywhere of business enterprise throughout the State in the middle of inter-Point out trade
or commerce. Other than the above mentioned,
selected other problems are to become satisfied. They are really (a) profits-tax in regard of inter-Point out income as per the notification can be calculated at the
rate of six% and (b) the supplier building inter-Point out profits less than notification dated 21.01.2000 would not be eligible to assert advantage delivered
during the notification dated 06.05.1986.
Clause three on the notification lays down that if a seller promises benefit
below notification dated 21.01.2000, he is not suitable to say
the advantage below notification dated 06.05.1986.
Reward under the two notifications can not be claimed simultaneously.
It is straightforward and very clear.
18. A vendor generating inter-Condition profits beneath the notification dated 21.01.2000
is disqualified rather than qualified to claim gain underneath the notification dated 06.05.1986.
The rationale is usually to deny twin gain and
also the notification dated 06.05.1986 computes the gain on The premise of turnover.
Bifurcation and division of turnover would result in distortion and lead
to anomalies.
19. To recover from the aforesaid deadlock, the realized
counsel for that appellant has raised 3 contentions. The two notifications staying beneficial should be liberally construed, for it can not be assumed the intendment was that if an assessee promises and was entitled to a relatively little
or partial exemption less than notification dated 06.05.1986, he will be deprived of your exemption whether or not he fulfills the situations in paragraphs 1 and 2 from the notification dated 21.01.2000.
The submission is that the assessee could get advantage of both equally the notifications although not the
twin reward while in the sense that inter-State sales on which advantage of
concessional rate of tax of 6% isn’t availed of can be granted partial exemption below notification dated 06.05.1986.
Quite in addition to the aforesaid argument, it is actually urged that partial exemption can be
granted beneath the notification dated 06.05.1986 in respect of these kinds of intra- Condition income not
lined through the notification dated 21.01.2000; and advantage of partial exemption below notification dated 06.05.1986 would
co-exist With all the notification dated 21.01.2000, while in respect of various and
unique transactions. The next limb of argument is this interpretation was the knowledge of the respondents, as they’d issued circular dated 15.04.1994 and pursuant
towards the stated round, the appellant and the opposite
assessees have been prolonged good thing about the notification dated 06.05.1986 and also the notification dated 07.03.1994, which has now been replaced and re- released in the form
of notification dated 21.01.2000. The plea of regularity specially when the earnings in previously decades experienced accepted the said interpretation is highlighted.
The final plank of argument could be the circular dated 15.04.1994 was clarificatory and experienced
rightly interpreted and expounded the interaction in between the two notifications.
Therefore, the round dated fifteen.04.1994 underneath the
notification dated 07.03.1994 would equally apply and
would tutorial the interpretation with the notification dated 21.01.2000.
20. To be able to appreciate the contentions raised, it truly is very important to breed notification dated
07.03.1994 as well as circular dated fifteen.04.1994, along with
the circular dated 16.04.2001 by which round dated 15.04.1994
was withdrawn. The notification dated 07.03.1994 reads as underneath:- Notification No.F.four
(eight) FD/Gr.IV/94-70 S.O. No. two hundred, Jaipur,
dated March seven, 1994.
In work out in the powers conferred by sub-area (five) of
segment eight on the Central Gross sales Tax Act, 1956 (Central Act 74 of 1956),
and in supersession of the Department Notification No.File.4 (72) FD/Gr.IV/82-34,
dated 27.06.1990, the Condition Government staying content that it’s important in the public fascination so to carry out, hereby directs which the tax
payable beneath sub- sections (1) and (2) of
your mentioned segment, by any seller owning his area
of business enterprise from the State, in regard in the revenue of cement
created by him from any these types of location of company in the course of inter-Point out trade or commerce shall be calculated
at the rate of 4 % without furnishing of declaration in sort C or certification in form D on the following
disorders, namely:- (i) that the seller shall report the title
and comprehensive and finish address with the purchaser while in the Monthly bill or
hard cash memorandum for this sort of inter-State sale to get issued by him;
(ii) the stress to verify that the transaction was
in the character of inter-Condition sale, shall be to the seller;
and (iii) that the dealer generating inter-State product sales below this notification shall not be qualified to claim reward provided for by the notification No.F.four.
(72) FD/Gr.IV/eighty one-18, dated six.five.1986, as amended every now and then.
This notification shall arrive into power from 1st
April, 1994 and shall stay in power upto 31st March, 1997.
21. The round dated 15.4.1994 is reproduced beneath:- Tax Plan circular No.2/94-ninety five Point out of Rajasthan Industrial
Tax Department No. Pa. sixteen/Price range/Tax/Commissioner/ninety four-ninety
five/108 Dated fifteen/4/1994 To, All Deputy Commissioners, Business Tax All Assistant Commissioners,
Commercial Tax All Business/Assistant Commercial Tax Officers Circular The notification No.
Pa. 4 (8) FD/Team-4/94-70 dated 7/3/1994 was issued with the Point
out Governing administration and the speed of central tax over the inter-Point out sale of cement is fastened unconditionally at 4 per cent in the event the declaration variety-C or form-D will not be submitted in between one/four/1994 to 31/3/1997.
Underneath the said notification the trader undertaking the inter-Condition sale
shall not be entitled to say for your reward made accessible
through the notification No. F4 (72) FD/Team-four/61-eighteen dated 6/5/1986
amended occasionally.
It truly is created clear During this regard that the advantages produced available
from the notification No. File 4 (72) FDR-Group-four/81-eighteen dated six/5/1986 as amended from time to time with
respect to the inter-Condition sale in the cement completed With all the variety-C or sort-D, but aforesaid
advantage shall not be obtainable in case the inter-State sale is done with no sort-C
or kind-D.
22. The circular dated 16.04.2001 withdrawing the circular dated fifteen.04.1994 is
as follows:- Federal government OF RAJASTHAN Industrial TAXES Division No.F-sixteen (Price range) Tax/CCT/94-95/119 Dated April
sixteenth, 2001 All Dy. Commissioners All Assistant Commissioners
All Professional Taxes Officers.
All Assistant Commercial Taxes Officers.
Round An issue has long been lifted as towards the applicability of Finance Department notification No.File.four(seventy two)FD/Br.IV/ 81-eighteen dated 06.05.1986 vis-a-vis notification No.F/(8) FD/Gr.IV/ninety four-70 dated 07.03.1994 and comparable subsequent notification dated twelve.03.1997 and the
present notification dated 21.01.2000. The problem has actually been examined and it really is clarified that
a supplier can avail the benefit of possibly of both of these notifications in any economic year.
By way of example, if he opts for advantage below notification dated 06.05.1986 for that
monetary 12 months 2000-2001, he would not be entitled to assert
simultaneous reward in the exact same yr
underneath the notification supplying for cut down charge of tax on cement in training
course of inter-condition trade or commerce with
none supportive Type C or D. Consequently, if the benefit of notification dated
21.01.2000 is being availed in almost any
fiscal 12 months, the dealer shall be debarred from proclaiming any advantage underneath notification dated six.five.1986 for a similar assessment year.
Retaining in see the above position, the Circular No.File.16 (Finances)Tax/CCT/ninety four- ninety five/108 dated
15.04.1994 is hereby withdrawn along with the sellers is going to be entitled to say good thing about either of The 2
notifications in almost any fiscal yr. Motion could possibly be taken accordingly.
Sd/- (P.K.Deb) Commissioner
23. As being the factual score would depict, Notification dated 07.03.1994 was relevant
from 1st April, 1994 to 31st March, 1997. It wasn’t applicable with impact from 1st
April, 1997. In this type of situation, the plea of
the appellant that dual Advantages were availed of below notification dated 07.03.1994 write-up 1st April, 1997 is
unacceptable and needs to be turned down. Be it noted, by An additional notification No.
97-122 dated twelve.03.1997, the Condition Government experienced rescinded notification dated 07.03.1994 and directed which
the Central Gross sales Tax shall be calculated @ 4%, topic towards the ailment which the dealer producing inter Point out gross
sales In this particular notification would not be qualified to
claim benefit of partial exemption under the notification dated 06.05.1986.
The notification dated 12.03.1997 experienced
remained in drive upto 31st March, 1998. The round dated 15.04.1994 in Categorical phrases was not relevant to your notification dated 21.01.2000.
24. It is limpid the round dated fifteen.04.1994, when in drive, experienced referred to the
notifications dated 07.03.1994 in addition to 06.05.1986.
Under the notification dated 07.03.1994, the speed of central tax on inter-Condition sale
of cement was unconditionally mounted at four%, even though there was
no declaration in Variety C and Variety D. The notification dated 06.05.1986 concerning
inter-State sale demanded Kind C and Form D, for availing
the reward. The round didn’t in clear and categorical terms lay down that twin or many Rewards under the two notifications
could be availed of by a similar supplier. It, even so, seems that each
the assessee plus the Profits experienced comprehended the round dated 15.04.1994 to imply that inter-
Point out transactions would qualify and would be entitled to partial exemption beneath the notification dated 06.05.1986, when accompanied with Sort
C and D and for inter-Condition sale transactions with no Sort C and D, good thing about notification dated 07.03.1994 would apply.
25. The being familiar with with the assessee and also the Earnings, within the obtaining factual matrix, has its
individual limitation. It’s because the basic principle of res judicata might have no application Regardless
of the knowledge with the assessee along with the Earnings, for the round dated 15.04.1994, is never to
the particular outcome as suggested and, even further notification dated 07.03.1994 was legitimate amongst 1st April, 1994 nearly
31st March, 1997 (upto 31st March, 1997 vide notification dated 12.03.1997)
and not thereafter. The Industrial Tax Section, by a
round, might have prolonged the advantage below a notification and, thus, basic
principle of estoppel would use, while you will discover authorities which opine
that a circular could not have altered and restricted the notification into
the determent of the assessee. Circulars issued beneath tax enactments can tone down the rigour of legislation, for an authority which wields energy for its own gain is given right to forego gain when demanded and thought
of essential. This electric power to situation circulars is for just, good
and efficient administration of the operate and in public curiosity.
It is just a helpful electric power for correct administration of fiscal law, to ensure that undue hardship might not be brought on. Circulars are binding to the authorities administering the enactment but
can not alter the provision of the enactment, and so forth.
to the detriment of the assessee.
Needless to emphasise that a circular should not
be adverse and cause prejudice into the assessee.
(See : UCO Lender, Calcutta v. Commissioner of Earnings Tax, West Bengal[five]).
26. In Commissioner of Central Excise, Bolpur v.
Ratan Melting and Wire Industries[six], it’s been held that circulars and directions
issued by the Board are binding about the authorities below respective statute, but when this Courtroom
or Significant Courtroom lays down a theory, it would be appropriate for the Court to direct
that the circular really should not be given outcome to, to
the circulars are not binding on the Courtroom. In the situation at
hand, at the time round dated 15.04.1994 stands withdrawn vide circular dated sixteen.04.2001,
the appellant-assessee are unable to claim the benefit of the withdrawn circular.
27. The controversy herein centres round the time period from 1st April, 2001 to 31st March, 2002.
The period in concern is usually post the round dated sixteen.04.2001.
As we find, the appellant-assessee has pleaded to just take advantage of
the circular dated 15.04.1994, which stands withdrawn and was only applicable to the notification dated
07.03.1994. It wasn’t specifically relevant on the notification dated 21.01.2000.
The reality that the 3rd paragraph on the notification dated 21.01.2000 is identically worded to your 3rd paragraph
on the notification dated 07.03.1994 but that could not
by alone justify the applicability of round dated fifteen.04.1994.
28. In this particular context, we could Observe One more contention that’s been Sophisticated just before us.
It is predicated upon the doctrine of contemporanea exposition.
Within our deemed feeling, the claimed doctrine
wouldn’t be relevant and cannot be pressed into services.
Utilization or practice designed below a statute is indicative of
your which means prescribed to its words by
up to date viewpoint. In the event of an ancient
statute, doctrine of contemporanea exposition is applied as an admissible aid to its development.
The doctrine is predicated on the precept the words Utilized in a statutory provision should be comprehended in exactly the
same way through which they are generally comprehended in ordinary common parlance by the people in the area
and business enterprise. (See : G.P. Singhs Ideas of Statutory Interpretation, thirteenth Edition-2012 at web site 344).
It’s been held in Rohitash Kumar and Other folks v. Om Prakash Sharma
and others[7] which the said doctrine should be used with warning plus the Rule must give way when the language in the statute
is simple and unambiguous. Over a thorough scrutiny on the language employed
in paragraph three of the notification dated 21.01.2000, it really is challenging to hold which the said notification is ambiguous or susceptible to
two sights of interpretations. The language currently being
basic and very clear, it doesn’t acknowledge of two distinct interpretations.
29. During this regard, we may possibly point out which the round dated fifteen.04.1994
was ambiguous and, thus, so long as it was in operation and relevant probably doctrine of contemporanea exposition may be taken aid of for
its applicability. It is totally obvious that the reward and benefit was supplied under the round and not beneath
the notification dated 07.03.1994, which was lucid and couched in numerous
phrases. The circular obtaining been withdrawn, the competition of contemporanea exposition doesn’t commend acceptation and has to be repelled and we do so.
We hold that it will surely not apply for the notification dated 21.01.2000.
30. In look at with the aforesaid Assessment, we do not find any merit
in the moment charm and exactly the same is,
appropriately, dismissed. There shall be no buy as to costs.
Civil Appeal No. 6136 of 2013
31. In check out of your judgment passed in Civil Charm
No. 102 of 2010, this appeal also stands dismissed. There shall be no buy regarding costs.
The Appellant will be the Fourth defendant in O.S. No. 666
of 2001 filed by her brother Sri A. V. Venkataraman for partition and allotment of the share of 6/20
within the home during the Courtroom of Further Subordinate Judge, Chengalpattu.
Defendants No. 1 to 3 will be the sisters in the Appellant.
It was averred during the plaint the fit house was an ancestral property inherited by the
father in the Plaintiff, Sri A.V. Venkataraman, by a partition deed dated 27.04.1954.
Sri A.V. Venkataraman died in 1961 leaving his spouse Smt.
A.V. Rathnabai, the Plaintiff as well as the defendants.
In accordance with the Plaintiff he was entitled to the share of
6/twenty, the 2nd and Fourth defendants 6/20 share
Just about every and 1st and 3rd defendants one/20
share Just about every of the accommodate assets. Segment 29 A of the Hindu
Succession (Tamil Nadu Amendment) Act, 1989 was inserted w.e.file.
fifteen.03.1989 by which the daughter of the coparcener shall by beginning became a coparcener in her have suitable in precisely the same way as a son and was given precisely the same rights in the coparcenery
home which the son had. Defendants one and 3 married prior to the
amendment and so they were being entitled to 1/20 share.
The Appellant married after the amendment and Defendant No.2 didn’t marry as she was
paralyzed in a mishap as a consequence of which they ended up entitled
to six/twenty share.
The Appellant filed a published statement professing a share of 36/ninety.
two. The Additional Sub Choose, Chengalpattu by his judgment dated 27.07.2004 decreed the accommodate Keeping
which the Plaintiff, the Second Defendant as well as Fourth defendant
(Appellant) were being entitled to the share of six/twenty Just
about every and Initially and Third defendants ended up entitled into a share of 1/20 each from the accommodate house.
The Appellant most well-liked A.S. No. 39 of 2006 through which she
mentioned which the Plaintiff omitted other Attributes
which have been accessible for partition and which the accommodate for partial partition was terrible in regulation. The Principal District Judge, Chengalpattu dismissed A.
S. No.39 of 2006 by a judgment dated twenty.11.2006.
The Appellant approached the Superior Court docket of Judicature
at Madras by filing 2nd Appeal No.1168 of 2007 which
was also dismissed on 01.11.2007.
three. Aggrieved via the judgment of the High Courtroom, the Appellant submitted Civil Attractiveness No.
5053 of 2009 which was authorized by this Court docket by a judgment dated 03.08.2009.
This Court docket examined the scope of Section 29 A of the Hindu Succession (Tamil Nadu Amendment) Act, 1989 and
held that the daughters who received married following 1989 would’ve equal share as
that of the son. Following a essential assessment of your registered deed of partition,
this Court held that each one the immovable properties inherited by Sri A.V.
Venkataraman weren’t included in the fit agenda. At last, this Court
remitted the issue into the Trial Court docket for the reason that each one the Qualities which
had been inherited because of the Appellants father by virtue in the registered
deed of partition dated 27.04.1954 were not A part of
the fit schedule.
four. The extra Subordinate Choose, Chengalpattu by
his judgment dated 08.09.2010 passed a preliminary decree Keeping
which the Appellant is entitled to one/four
share of the fit property(property) and which the Plaintiff is entitled to remaining 3/4 share.
The above judgment was handed through the Trial Court docket on re-assessment of the fabric on document
following acquiring that there was no documentary evidence of availability of any
additional property for partition. It is actually pertinent to
say that the original Plaintiff, A. V.
Anantharaman, died on twenty.04.2010 through the pendency of O.S.
No. 666 of 2001. Respondents No. one, two and three herein were being introduced on history as LRs of the first Plaintiff on 21.07.2010 as Plaintiffs No.
two, three and 4.
5. Attraction Accommodate No. 3 of 2011 was submitted by Respondents No.
4 and 5 herein who are Defendants one and 3 in O.S.
No.666 of 2001 and Attractiveness Suit No.9 of 2013 was
submitted from the Appellant herein within the Courtroom of Principal District Choose, Chengalpattu, assailing the judgment
of the extra Subordinate Decide, Chengalpattu in O.
S. 666 of 2001 dated 08.09.2010. The Principal District Choose, Chengalpattu allowed both the appeals, put aside the judgment and decree handed by the Additional
Subordinate Judge, Chengalpattu in O.S. No.666 of 2001 dated 08.09.2010 and remitted the make any
difference again to your Demo Court docket. It absolutely
was held in the above judgment that the Instructions
provided by this Courtroom in Civil Attraction No.5053 of 2009 weren’t complied
with with the Trial Court docket as the many Homes which were inherited by Sri A.V.
Venkataraman through the partition deed dated 27.04.1954 were not included in the
partition fit.
six. C.M.A. Nos. 3041 of 2014 and 3042 of 2014 ended
up submitted by Respondents No. one and 2 herein (Plaintiffs No.
two and 3 in the accommodate) and C.M.A. Nos.3043 of
2014 and 3044 of 2014 ended up filed by Respondents No.
4 and 5 herein (Defendants No. 1 and 3 during the fit) inside the High Court of Judicature at Madras complicated the
judgment dated 09.07.2014 in the. S. 3 of 2011
in addition to a.
S. No. 9 of 2013. The Substantial Court permitted the CMAs, put aside the judgment and decree of the First Appellate Court
and granted a preliminary decree while in the go well with for partition by declaring which
the Plaintiffs were being entitled for 5/8 share jointly and
Defendants 1, three and 4 ended up entitled to one/eight share during the fit household home.
Aggrieved because of the claimed judgment in the Superior Courtroom,
the Appellant has filed the above Civil Appeals.
7. The Appellant appeared in person and submitted the obtaining recorded through the Higher Court that there
was no route through the Supreme Court docket to include other properties within the
match agenda to help the parties to say their share is erroneous.
She also submitted that the Large Courtroom was wrong in its discovering this Courtroom when remanding Civil Attraction No.5053 of 2009 only granted liberty to amend the pleadings, file more paperwork and to guide even more proof in support of the amended pleadings.
The Appellant also submitted which the judgment of the very first Appellate Courtroom was
wrongly reversed with the Higher Courtroom over a mis-interpretation from the remand
get handed by this Courtroom in Civil Attractiveness No.5053 of 2009.
The Appellant even more submitted that one other results
on other elements through the Substantial Court docket were unwarranted.
The Appellant also submitted that the declaration within the impugned
judgment of the Significant Court that the Appellant is
entitled to one/eight share is erroneous. Mr. V.M. Venkatramana, figured out Counsel, appearing for Respondents one and a pair of submitted that
besides the ancestral property there aren’t any other properties which were obtainable for partition. He further more submitted that
two plots i.e. Plot 2 and 3 at 185, Adyarthankal were being obtained beneath the Land Acquisition Act in 1956.
He also supported the judgment with the Superior Court,
which As outlined by him, won’t are afflicted by any infirmity.
8. The sole issue to be resolved In such a case is whether
the Substantial Court was appropriate in interfering Along with the judgment of the Lessen Appellate Courtroom by which the fit was
remanded into the Trial Court docket. As said earlier, this Courtroom
in its judgment dated 03.08.2009 in Civil Appeal No.5053 of 2009 has categorically held that every one the Houses which were inherited by Sri A.V.
Venkataraman by advantage of a registered deed of partition dated 27.04.1954 have not been included in the accommodate agenda.
This Court Evidently held from the mentioned judgment that A further floor
for remand was that the Appellant has taken a regular stand from the beginning which the accommodate for partial
partition was lousy in regulation. In our check out, the main Appellate Courtroom was
ideal in remitting the make any difference for the Demo Court docket
to take into consideration the other Attributes which had been inherited
from the Appellants father, Sri A. V.
Venkataraman, by virtue on the registered deed of partition dated 27.04.1954.
The Substantial Court docket committed an error in holding that
there was no route specified by this Court for including the
other Qualities inside the match plan. The High Courtroom held that the only real path offered by this Court docket
although remitting back again to the Demo Court docket was to give a chance towards the events to amend their respective pleadings, file supplemental documents and to
lead even more proof in aid with the amended pleadings. The Higher
Courtroom was Incorrect in disregarding paragraph 33 from the judgment where it was Obviously held by this Court
docket which the remand was warranted in check out from the grounds stated therein. Among the grounds was that
each one the Attributes which were inherited from the Appellants father, Sri A.V.
Venkataraman, weren’t A part of the match plan.
9. As We’ve got held that the High Court docket mis-interpreted the judgment of this Courtroom
in Civil Charm No.5053 of 2009, we put aside the
judgment in the Large Courtroom and uphold the judgment
of the initial Appellate Court in A.
S. No.three of 2011 and 9 of 2013. The Trial Courtroom is directed to take into account
the subject strictly in accordance with the directions of the Court docket in Civil
Attraction No.5053 of 2009 and judge expeditiously in watch in the fit being in the calendar
year 2001.
10. For your aforementioned causes, the Civil Appeals are allowed.
No orders regarding costs.
The shorter issue involved in this attractiveness is: whether or not the
Significant Court was justified in directing remain of your disciplinary proceedings initiated because of the appellant-Lender in opposition to the respondent right until the closure of recording of prosecution evidence inside the criminal circumstance instituted in opposition to the
respondent, determined by the exact same details?
2. The respondent was appointed inside the clerical cadre of the appellant- Lender.
At the pertinent time, she was working being an Assistant (Clearing).
Allegedly, some time on 29th Could 2006, the respondent by her functions of commission and omission brought on loss towards the Financial institution while in the sum
of Rs.
forty four,forty,819/- by granting credit
score to at least one Laxman Parsad Ratre (who was an personnel
of Bhilai Steel Plant). The respondent herself launched Laxman Parsad Ratre to open an account inside the appellant Financial institution.
On 7th November 2006, the respondent was placed
below suspension for indulging in gross irregularities and misconduct including of misplacing the clearing devices referring to different customers.
The respondent vide letter dated 8th November 2006, not merely admitted her misdeeds but certain the Main Manager of returning the amount commensurate to
the fiscal decline brought on on the Bank as a consequence of
her lapses for the earliest, failing which acceptable action can carry on against
her. The said interaction reads As a result:
To, Chief Supervisor State Bank of India Main Branch,
Durg (Ch.G.) Sir, Context :- Your memo range “ Serial selection/branch/2006 “
07/196 dated thirty.10.2006.
In context of your respective aforesaid memo I’m
sorry for the incorrect approaches adopted by me.
I confess that I have accomplished a Mistaken deed and I am struggling from the
feeling of guilt.
Whatever amount comes in this context that I will try out
to pay as early as possible immediately after obtaining the amount within the recognized resources.
At this time I am able to organize Rs. sixty,000/- And that
i am depositing the identical.
By mortgaging the household movable and immovable home, arrangement for getting the amount, assumed and efforts
are ongoing for making this kind of arrangement as early as feasible.
Simply because this operates acquire time, I must be provided good time and energy to go further in effort
and to complete the perform of mortgage loan.
Our relatives keeping nearby and distant As well as in other states, with them my Call is ongoing and arrangement for the amount is continued.
This work is likewise getting time. Hence to continue
my effort and hard work appropriate time and
energy to be presented to me.
Level of my C.P.F and income is for use for compensating this volume.
I’ll keep on informing you regarding my each individual work and will
deposit the money acquired in checking account.
I’ve completed this operate in psychological pressure and because of
strain of scenario for which my coronary heart is sensation sorry
that I have utilised all wrong approaches and suggests.
I have two small youngsters, wife and outdated and ill mom and father, contemplating all this give
me a chance to deposit the amount been given from my aforesaid
efforts for which I is going to be grateful to you for my
total lifetime. I haven’t taken such a Mistaken phase in fourteen yrs of my financial institution provider but this step
I have taken due to mental anxiety and condition. By supplying me apology, good
time to accomplish my efforts.
I guarantee you that I will not dedicate this type of oversight in upcoming.
If I fall short in the above endeavours, you will be independent for initiating proceedings on me.
Thanking you Dated :- eight.eleven.06 Sd/-
(Neelam Nag) Senior Assistant
three. Nevertheless, a FIR was lodged in connection with the reported irregularities and misdeeds dedicated by the respondent bearing FIR No.1043/2006, for offences punishable less than Sections 409,
34 on the IPC by appellant-Lender. Laxman Parsad Ratre has also been named being an accused in the
said FIR. It is alleged from the FIR that Laxman Parsad Ratre who had account in Point out Financial institution of India issued two cheques
in favour of Tanishk Securities each valued Rs.six,50,000/-, recognizing that he did not have
harmony in his account. Individuals cheques were being deposited by Tanishk Securities inside their U.T.I.
Department Bhilai for clearance. U.T.I. Branch dispatched Individuals cheques to State Bank of India at Durg, Bhilai.
The respondent was posted in that Branch within the appropriate time, who in connivance with the co-accused dispatched
These cheques to State Lender of India, Malviya Nagar Department Though Laxman Parsad Ratre didn’t have
account in that Department. The cheques have been returned by that Department.
The respondent deliberately did not immediately
return Those people cheques to U.T.I. Branch at Bhilai.
Resultantly, U.T.I. Department at Bhilai as per the settled follow assumed the cheques have
already been cleared and released the payment to Tanishk Securities, by endorsing payment inside
the identify of Point out Lender of India. Thereby causing a loss of Rs.
thirteen lakhs to Point out Financial institution of India.
Which was revealed only on 28.ten.2006 throughout reconciliation of
accounts of the two Banking companies. More, the respondent herself
experienced released Laxman Parsad Ratre for
opening an account in the appellant-Bank. She has admitted her lapse within the communication despatched by her to your Main Manager of your appellant-Bank dated 8th November, 2006.
Inside a written admission supplied on 6th November, 2006 Laxman Parsad Ratre stated that
he was linked to a prison exercise in connivance With all the respondent.
The FIR continues to be registered for offence of probable loss of Rs.
29,53,262/-.
4. Following registration in the FIR, the
community police proceeded With all the investigation and filed cost-sheet No.
sixty three/2007, beneath Segment 173 of your Criminal Method Code, on 6th February, 2007, prior to the Justice of
the peace.
Criminal Complaint No. 1043/2006 was registered for offences punishable beneath Sections 409, 34 of
IPC. The qualified Courtroom then proceeded to body
rates from the respondent on 12th June 2007. Thereafter, on 7th April, 2008,
the appellants, via appellant No.two, known as
upon the respondent to supply an evidence concerning the alleged irregularities
and misdeeds dedicated by her. The respondent vide communication dated 15th April, 2008
simply just denied all the allegations. The Qualified Authority,
hence, made a decision to initiate departmental enquiry towards the respondent, for which, charge-sheet dated nineteenth September, 2008
was issued to the respondent, which reads As a result:
Shri Neelam Nag, Senior Assistant (Suspended) Indian State bank Bhilai Steel Plant Area Branch
Bhilai Sr. No. Ankara/Place three/ Anushansha / 820 19th Sep, 2008
Charge sheet I from the ability of disciplinary
authority demand next expenses on you You have got fully commited pursuing oversight in the course of Doing the job in Durg Branch.
You may have offered identification to Lachhman Parsad Ratre for opening the account thereafter by means of this account by means of accounts you’ve control the Procedure of
the Fund of other administrative accounts.
Through conserving account no. 01119-0021348 two cheques
bearing no. 463553 and 4635554 and that is amounting to Rs.
6,50,00.00 each in favour of Tanishk Securities on 29.five.2006 which was due Durg Branch.
Which was submitted by U.T.I. Financial institution for adjustment,
due to not insufficient volume in Durg Department as opposed to
returning to Bhilai Department deliberately for generating the equilibrium
of adjustment has transfer to Malviya Nagar Durg Branch with responding.
Two cheque bearing no. 4635553 and 463554 Each and every amounting to Rs.
sixty five,0000/- which were resulting from Durg Department, Malviya
Nagar Branch experienced returned with T.R.
on 31.5.2006, which should have return by you to go Branch Bililai with
no continuing, however , you deliberately continue to keep it along with you.
The above incident depth (data are available in mild) on 28.10.2006 held branch clearing of the final account in clearing it clarify that in Udhavi plan 07 Rupees 13,00,000
entries which was originate by Malviya Nagar Durg Department,
it was not responded by Durg Branch.
You experienced attached with Tanishk Securities commodity investing
and also you by misusing the amount of Chattisgarh Point
out Energy division obtained deposit in the account of Shri Lachhman Parsad Ratre.
You’ve got eliminated the initial slip of
deposit of the account of chattisgarh Point out
Electrical power division and instead of it set up the slip of Shri Rate preserving checking
account thus the working and clearing from the conserving banking account
which has committed by you, the entire detail is clear and enclosed in Annexure “ 2.
Consequently you Using the intention of dishonest you might have divert the
overall amount of Rs. forty eight,0000 of 16
challan of State Govt. on four.five.2006 (Annexure 2(eleven)).
The top Branch Bhilai as a result of clearing house has
shut to post thanks cheque in Durg Department, there
once the cheque of various bank located at Bhilai that
has deposited in Durg Department must presented for selection, you changing the deposit slip
of Chattisgarh State Electrical power Division recent account preparing the deposit slip of Lachhman Ratre has altered.
Hence the FDR of existing of Chattisgarh Condition Energy division has misused (Annexure two (twelve)).
On ninth August, 2006 Chattisgarh Point out Electrical power divisions has deposited two
cheque full amounting to Rs. 125916/- of other financial institutions for deposit inside their current account you
by changing the slip. As a consequence of reference on a similar working
day cheque no. 463549 amounting to Rs. 125916 I.D.B.I.
Branch Bhilai has submitted these cheque in Durg Department which was in the preserving bank
account of Shri Ratre, as a consequence of not getting inadequate fund in the
account of Shri Ratre returned but the above mentioned
cheque by clearing by not returning but by you inside the deposit of clearing scroll
and transfer each aspect with cunning make harmony. For that
reason you by not returning the cheque deliberately with cheating has tampered The existing account cheque of Chattisgarh
Condition Electricity division.
For that reason with properly plan method the amounting to Rs.
4440891 has deposit within the phony of account of Shri Rate and misuse
the above mentioned amount and deal with in commodity market place.
It crystal clear detail is enclosed in Annexure 1 number of
witnesses examined so far; plus the induce for hold off in the completion of trial.
The Condition of Chhattisgarh has filed an affidavit of the
Additional Superintendent of Law enforcement dated 1st August 2016.
From this affidavit, it can be seen that the legal trial No.1043/2006 prior
to framing of demand on 12th June 2007, was mentioned on thirteen dates.
Right after framing of charge, the make any
difference has proceeded prior to the Periods Court on 133 dates.
In paragraph nine to 11 of your affidavit, the crack
up is provided as underneath:
9. It can be further respectfully submitted that the perusal of Court proceedings of 133 dates expose the hold off in completion of demo was on account of a number of
factors. It is actually submitted that on some dates, the situation was adjourned on account of absence of
accused people. On some dates, the situation was adjourned as being the prosecutor was
absent. The case was also adjourned due to non-availability of data files as it was sent to your
Periods Courtroom for selecting the Bail Software u/s 439 CrPC.
The case was also adjourned on the application created by
the accused persons for making accessible some files.
The situation was also adjourned resulting from Ld. Presiding Officer on leave, the transfer of Presiding
Officer, the modify of Court docket. The case was also adjourned resulting from strike with the Attorneys or on account of Courtroom holiday break.
During the gist of dates on which the case was outlined prior to the Ld.
Trial Courtroom, are as follows:
S.No. Particulars (Cause for Delay) Dates 1. Accused Laxman Ratre
not present 06 two. Accused Neelam Nag not existing 14 3.
Prosecution witnesses not current 10 4. Accused individuals
not existing 05 5. ADPO not current 23 6. Files 07 7. Arguments 05 eight.
Software for bail 07 nine. Obtaining of demand from
customers letter 06 10. Scenario Diary despatched on the Justice of the peace 05 11.
Obtaining of Diary 04 12. Courtroom holiday getaway 03 thirteen. Strike of Advocates 02 fourteen. Service
of copy of the situation 01 fifteen. Improve of rates 01 sixteen. Time sought from the Advocates of accused 01 individuals seventeen.
Presiding Officer on go away 05 eighteen. Transfer of Presiding Officer 03
19. Reply 04 20. Preserving recent position 04
21. Evidence 10 22. Case despatched to copying Section 03 23.
Issuance of instruction regarding situation 01 hand-over 24.
Getting of scenario on transfer 01 25. Framing of costs 01 26.
Get 01 133 Times Whole=
ten. It really is even further submitted which the perusal of
the Court docket proceedings reveal the dates on which, the prosecution witness were existing and the result on that date :
30.06.2007 Prosecution witnesses Pleasure C. Aryakara and Pushpkala current in Court,
nevertheless, since the make any difference was
preset for 02.07.2007, they ended up requested to come back
all over again on that day.
02.07.2007 The above mentioned two prosecution witnesses were current, nevertheless, they
might not examined as a result of non-availability of scenario diary and seized documents.
eighteen.07.2008 prosecution witness Pushpkala present in Court
docket nevertheless, she couldn’t be examined
Because the Ld. Presiding Officer was on leave.
09.03.2009 Prosecution witness Pushpkala existing in Court nonetheless, she couldn’t be
examined.
08.ten.2010 Prosecution witnesses Pleasure C. Aryakara and
Ms. Pushpkala current in Court docket, nevertheless, they might not be examined because
co-accused Laxman Ratre was not current nor any advocate appeared on his behalf.
22.07.2011 Prosecution witness Pushpkala was examined Prosecution witness Pleasure C.
Aryakara also existing in Courtroom nevertheless,
the defence refused to cross- look at on the bottom of non-availability of sure
bank paperwork. This prosecution witness was consequently couldn’t
be cross-examined.
15.09.2011 prosecution witness K.G. Goswami current in Court
however, the examination could not take place because of absence of accused
/ respondent No.one Neelam Nag.
24.09.2011 Prosecution witnesses KG. Goswami and N. Chandrashekhar
existing in Court docket. The co-accused Laxman Ratre is absent.
Witness N. Chandrashekhar couldn’t be examined resulting from non-availability of some files.
04.eleven.2011 Witness N. Chandrashekhar existing.
The evaluation could not take place as a consequence of non-availability of specified
paperwork.
01.09.2012 Prosecution witness A.S. Jitendra current in Court
docket. The accused / Respondent No.1 Neelam Nag was absent, even so, within the request
of his Counsel, the evaluation of prosecution witness was
deferred.
03.09.2015 Prosecution witness Ramesh Kumar existing in Court.
The accused Neelam Nag was absent. Examination of witness didn’t take place.
02.11.2015 Prosecution witness Ramesh Kumar Current.
The accused Neelam Nag was absent. Evaluation of witness didn’t take place.
eleven. It is submitted that three prosecution witnesses are actually
examined. The delay in completion of demo is because
of causes outlined in the above mentioned paras.
Depending on these points, the appellants contend that no further indulgence can be revealed on the respondent as well as the defense provided towards the respondent through the Substantial Courtroom should be vacated holding in mind the exposition in the above
mentioned stated noted selection. As regards the argument on the respondent the disciplinary proceedings
should be suspended in look at of Clause 4 on the Memorandum of
Settlement dated 10th April 2002, arrived at through the Administration of 52 A category Banking companies as represented
with the Indian Banking companies Affiliation as well as
their workmen underneath Section 2(p) and Area eighteen(one) of the
commercial Disputes Act, that can’t be regarded as a
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