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n4kczz5.jpgCIT [(2010) 8 SCC 739] . A three-Judge Bench in Sajan Abraham (supra), placing reliance on State of Lawyer in Chandigarh Punjab v. 17 registered at Police Station Sector 34, Chandigarh. Madan Lal Das there is nothing to be read in; nothing to be implied and there is no room for any intendment. IRC [(1921) 1 KB 64] and Ajmera Housing Corpn. But so far as this Court is concerned it did not go into the question whether Section 29(2) would not get attracted because the U.

Ambekar to the concept of goodwill bonus; that again is a matter which may be evolved by agreement between the parties or decided by a highpower commission. Rana, Lawyer in Chandigarh furtherance of first information report bearing no. Sales Tax Act Judge (Revisions) was not a court but it took the view that because of the express provision in Section 10(3)(B) applicability of Section 14(2) of the Sales Tax Act was ruled out. Nariman would like to have it. Sales Tax Act which was a special Best law firm in Chandigarh High Court, Section 29(2) would have brought in Section 14(2) of the Limitation Act even for governing period of limitation for such revision applications.

Despite referring to various earlier judgments of this Court which held that the Limitation Act applies only to courts and not to Tribunals, this Court in this case held to the contrary. Secondly, it was the contention of the learned counsel, that a regular trial was ongoing, against the appellant, and the petitioners herein, as also, against the aforesaid D. Balbir Singh[37], has held that Section 57 is not mandatory in nature and when substantial compliance is made, it would not vitiate the prosecution case.

It was submitted, that a regular departmental enquiry was being conducted against the aforesaid D. If the matter has to be decided according to Criminal Law firm in Chandigarh as has been laid down by this Court then the conclusion would be inevitable that on essential points the Agreement departs from the Full Bench formula, and however commendable it may be on the whole it can continue only by agreement and cannot be enforced by industrial adjudication against the will of any of the parties; that is why we have come to the conclusion, though not without regret, that the appeals must be allowed and the matter must be sent back to the tribunal for disposing of the issue before it in accordance with law.

It was pointed out, that the abovementioned D. It then went on to follow the judgment reported in The Commissioner of Sales Tax, U. Shares (1) Shrimati Kantabai Maganlal (wife of a Director) 771 (2) Shri Bipinchandra Maganlal 1,000 (3) Shri Hareshchandra Maganlal (son of a Director) 1,000 (4) Shri Krishnakumar Maganlal (do) 1,000 981 (5) Shrimati Dhanlaxmi Mohanlal (6) Srimati Prabhavati Nanalal Harilal (5 and 6 daughters of a Director) 50 (7) Shri Hirjibhai Purshottam and Haridas Purshottam (brothers of a Director) 25 (8) Shri Dhanjibhai Purshottam and Haridas Purshottam (brothers of a Director) 25 (9) Shri Chimanlal Vithaldas (cousin of a Director) 833 ------------ Total 4,754 --------------- The remaining 551 shares were held by the members of the public, who were not connected with the Directors of the Company in any way.

Yet again, it was the contention of the learned counsel, that if witnesses can appear in open court proceedings before the trial court, with reference to the same set of allegations, they could surely have appeared, in a departmental proceeding as well. In distinguishing the Parson Tools case, which is a 3-Judge Bench binding on the Court that decided Mukri Gopalans case, the Court held:- If the Limitation Act does not apply then neither Section 29(2) nor Section 14(2) of the Limitation Act would apply to proceedings before him.

It was submitted, that the State of Punjab had not invoked clause (b) to the second proviso under Article 311(2) of the Constitution of India, against the aforesaid D. However, the Constitution Bench has not delved into the facet of Section 57 of the NDPS Act. (See Cape Brandy Syndicate v. Rana, then it can also be conducted against the appellant/petitioners. In Karnail Singh (supra), the Constitution Bench, while explaining the ratio laid down in Sajan Abraham (supra), analysed the requirement of Section 42(1) and 42(2) and opined that the said pronouncement never meant that those provisions need not be fulfilled at all.

Rana, has been issued a chargesheet, for the same charges on which the appellant/petitioners have been dismissed from service. It was pointed out, that the aforesaid D. Rana, was holding the post of Superintendent, Model Jail, Burail, Chandigarh, as a deputationist from the State of Punjab. In any case, the scope of Section 29(2) was not considered by the aforesaid decision of the three learned Judges and consequently it cannot be held to be an authority for the proposition that in revisional proceedings before the Sales Tax authorities functioning under the U.

We direct that the tribunal should proceed to try the question whether any bonus should be awarded to the employees of the eighteen mills before us on the basis of the Full Bench formula as interpreted by this Court Advocate in Chandigarh High Court the case of The Associated Cement Companies (1). The pointed contention of learned counsel was, that if a regular departmental enquiry can be conducted against the aforesaid D. Implicit in this reasoning is the assumption that but for such an express conflict or contrary intention emanating from Section 10(3)(B) of the U.

Sales Tax Act Section 29(2) cannot apply as Mr.
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