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  183. LexLords NRI Legal Services Ludhiana by NRI Legal Services LexLords

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    Civil Enchantment No. 102 of 2010 The appellant is really a General public
    Confined Firm incorporated beneath the Companies Act, 1956 and engaged inside the organization of prooducing and selling Grey Portand
    Cement. In training of powers conferred bby Area 8(5) with the Central Sales Tax
    Act, 1956 (for brief, CST Act), the Government of Rajsthan had issued a Notification No.

    F4(seventy two)FD/Gr.IV/81-eighteen dated 06.05.1986 letting partial exemptions from your sales
    tax payable in resgard of inter-Point out product sales while in the fashion and matter towards
    the disorders outlined therein. Partial exemption wwas granted under
    the said notification at the speed of 50%/75% on the bawsis of rise in The share of the whole inter-Point out
    profits and decrease in percentage oof inventory transfers even so the reward underneath the reported notification wasn’t offered on levy cement.
    From the assessnent calendar year 1989-90 to 1997-98 the appellant had beern granted advantage
    oof partial exemption under the notification dated 06.05.1986 aside from the evaluation yr
    1995-ninety six and 1996-97 as no promises were being
    made by the appellants remaining not qualified.

    2. It’s importanmt to condition in thbis article the State, in exercise of powers conferred by Section 8(5) of the CST Act,
    issued Notification No.

    F4(8)FD/GR.IV/94-70 dated 07.03.1994 superseding the notification dated 09.01.1990 and directing that in respect
    of inter-Point out product sales of cement, tax payabe less
    than sub-sections (1) and (two) from the saiid Parrt
    shall bee calculated at the rate of four% devoid of
    furnishing declaration in Form ˜C, inter alia, subject to your issue the seller earning inter-Point out
    revenue underneath this notification shall not bbe suitable to claim reward provided by partial exemption notification dated
    06.05.1986. This notification remained in power fromm 01.04.1994 to 31.03.1997.

    3. The CCT vide Rounnd No. two/ninety four-ninety five daterd 15.04.1994 clarified that inter-State
    sales of cement duly supported by C and D forms shall be eligible foor advantage
    of partial exemption notification dated 06.05.1986 and that these profit would not implement to inter-Point out revenue which
    aren’t supported by declarations in declarations inn Types
    C/D.

    4. By Notification No. ninety seven-122
    dated twelve.03.1997 issued beneath Segment 8(5) from the CST Act,
    the Point out Authorities rescinded the Notification No.
    ninety four- 70 dated 07.03.1994 and directed that CST on inter-State income of
    cement shall be calculated at the speed of
    4% inter alia ttopic to fulfilment of your situation which the supplier
    earning inter-State profits under thuis notification shall not be suitable
    to claim benefit rovided by partial exemption notification dated
    06.05.1986. This notification remained inn power upto 31.03.1998.

    5. Because the factual score has long been depicted,
    for the evaluation year 1997- ninety eight, dispute arose if the sale of levy cejent in the base
    yr, i.e., 1984-85, may be incorporated and taken into account for calculating Thhe
    bottom many years figure for the purpose of calculating the benefiits beneath the notification dated
    06.05.1986. A re-evaluation see was issued for the appellant forr disallowing
    the statred partial exemption oon the botttom that though calculating the advantages underneath notification dated 06.05.1986 the appellant-organization had nott bundledd the determine of sale of
    levy cement built in the base 12 months, that is
    certainly, 1984-eighty five. The mentioned re-assessment see wwas challenged by the appellant which formed
    the subject matter of Wrrit Petition No. 1790 of 2001 which was dismissed
    because of the Rajasthan Signifikcant Courtroom vide buy dated 24.07.2002.
    A Unique Charm bearing No. 497 of 2002 was submitted against the get dated 24.07.2002 prior to the
    Division Bench and over a referencce remaining made by the Division Bench, the matter was referred to
    a bigger Bench andd the identical is pending thing to consider.
    A similar dispute about inclusion of levy cement hhad also arisen for that assessment yr 1991-92 which had been determined through the
    Tax Board, Rajasthan vide buuy dated 16.01.2003 in favour of the appellant
    whioch attained finality considering that no revision petition wwas
    filed from the Point out towards the stated choice. With the evaluation year 1999-2000, the appellant was requested vide present triggr
    detect dated sixteen.10.2001 to elucidate why the benefit oof partial exemption beliw notification dated 06.05.1986 really
    should not be disallowed on the ground that although calculating tthe advantages below
    notification dated 06.05.1986 the appellant had not involved the determinne of sale of levy cement designed in the base year, which is, 1984-eighty five.

    Towards the stated show trigger obsrve writ petition bearing No.
    4300 of 2001 wass filed and vide buy dated fourteen.08.2002 tthe
    Largge Court docket disposed off the explained writ petition in gentle oon the buy dated 24.07.2002 passed in Writ Petigion No.
    1790 of 2001. Getting agggrieved through the mentiioned get, the appellant experienced filed
    a DB Exclusive Charm No. 539 of 2002 which can be pending consideration. We
    may well immediately clarify that we aren’t concerned with the claimed evaluation years.

    6. For that assessment calendar year 2000-2001, a Clearly show Induce Recognize dated eleven.01.2001 wwas
    issued into the appellant looking for to disallow the advantage
    under notification dated 06.05.1986 on the ground which the appellant
    had nnot calculated thhe advantages under notification dated 06.05.1986 soon after
    such as the determine of sale of levy cement in The bottom yr, that is,
    1984-

    eighty five. Versus the reported shgow bring about recognize Writ Petition beaaring No.
    551 of 2002 was filed that is pending prior to the Significant
    Courtroom.

    seven. In physocal exercise of electricity underneath Portion 8(five) of the CST
    Act the Condition Govt vide Notification No. 97-266 dated 21.one.2000 directed that tax payable less than sub-sections
    (one) and (2) with the explained Segmenbt about
    the inter- Point out gross sales of cement shall be calculated at the speed of
    six% inter alia subject towadds the problem the dealer building inter-Point out sales beneath this notification shall not
    be eligible to claim reward delivered under partial exemption notification dated 06.05.1986.

    eight. Following a lapse of 7 yrs within the preceding circular dated 15.04.1994, the CCT issued anothe Circular No.
    94-95/119 dated sixteen.04.2001 urporting to clarify the applicability of partial 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. With the reported cirular the qualified authority presupposed to poit
    out which the dealer can avail of the benefit of both off
    both of these notifications in any economical year that means thus that iff he
    opts with the benefit below notification dated 06.05.1986 ffor the
    12 months 2000-2001, he wouldn’t be entitled to assert simultaneous benefit inn respect oof
    the exact same 12 months underneath the notification dated 21.01.2000.

    nine. Forr the evaluation yr 2000-2001, a show bring
    about observe dated 19.08.2003 was issued via the Commercial
    Taxes Officer for the appellan trying to find to disallow the advantages below
    notification dated 06.05.1986 with a purported retrospective software with the Round dated
    sixteen.04.2001.

    Appellant challenged the explained exhibit bring about observe prior tto the Higher Court docket by
    way of a Writ Petition bearing No. 6192 of 2003. The Substantial
    Court docket vide purchase dated eighteen.11.2003 held which the mentioned demonstrate bring
    about recognize dated 19.08.2003 wasn’tjustified as Circular
    dated sixteen.04.2001 could implement only prospectively ratther than retrospectively.

    10. While finalizing the assessment for that assessment year 2001-2002, a exhibit
    cause notice dated 19.08.2003 was issued purportedloy based on Circular dated
    16.04.2001 demanding the appellant tto show lead to why the partiql exemption claimed under
    State Governments notification No.

    F4(seventy two)FD/Gr.IV/eighty one-eighteen dated 06.05.1986 shnould nott be disallowed.

    The appellant submitted its relly eveen so
    the assessing authority vide buy dated 26.08.2003 rejected the declare
    of partial exemption only on The idea oof Circular dated
    16.04.2001 and imposed supplemental tax over tthe assessee for your assessment yr 2001-2002.

    eleven.The appellant submitted an appeal prior to thee Deputy Commisioner (Appeals),
    who authorized the attraction on 03.01.2004 holding thhe appellant would be entitled to avail these kinds
    of partial exemption in respect of inter-Point out profits built
    oon which concessional level of six% wasn’t availed of by it underneath notification dated
    21.01.2000.

    twelve. Getting aggrieved with the get of your appellate authority, the earnings approached the Rajasthan Tax
    Board in attractiveness contending, ijter alia, tuat as per round dated 16.04.2001 the
    profit couldn’t bbe claimed bslow notification dated 06.05.1986 In case tthe unit experienced made
    revenue underneath notification dated 21.01.2000.
    In essence, it had been urged that advantage of both off those the notifications couldn’t bbe availed of in the same mopney 12 months.
    The Tax Board allowed the charm submitted from the income.
    In opposition to the purchase with the Tax Board, the appellant filed revision petition ahead of the Higher Court and the acquired One Choose vide get dated seventeen.04.2009 considering the submissions set forth by the functions and on analysing the basic principle mentioned in Tata Cummins Ltd.

    v. Point out off Jharkhand[one], M/s Vividh Marbles Pvt.
    Ltd. v. Professional Tax Officer[2], Condition of Rajasthan v.
    J.K. Udaipur Udyog Ltd. and A different[three], MRF Ltd.

    Kottayam v. Asstt. Commissioner (Assessment) Profits Tax and ors.[4] and various authorities
    came to carry that ailment no. three of Notification No.
    21.01.2000 should be presented its simple and apparent that means and cannot be limited only to the
    specific transaction of sale covered by notification dated 21.01.2000 by
    itself and when the problem no. three unequivocally states that after
    the assessee avails of the benefit of concessional charge of
    tax underneath notification dated 21.01.2000, he can not receive the partial benefit as envisaged in the Notification dated 06.05.1986 and accordingly repelled the stand
    with the assessee.

    thirteen. Now we have read Mr. S. Ganesh, uncovered senior counsel to the appellant and Mr.
    Jatinder Kumar Bhatia, figured out counsel for the respondent.

    fourteen. The seminal issue that occurs for thought, succinctly place, is whether or
    not the appellant is entitled to dual benefit of partial exemption under the notification dated
    06.05.1986 in addition to the decreased level of
    tax @ six% beneath notification dated 21.01.2000. To answer the issue lifted, it is necessary to seek advice from the notifications
    along with the language employed therein to ascertain the fundamental intention therein and to appreciate whether or not grant
    of simultaneous exemptions and Positive aspects would be
    contrary into the stated notifications. The primary notification dated 06.05.1986 reads as beneath:
    – Notification No.File.four(72)FD/Gr.IV/eighty one-18,
    S.O. 23, May well 6, 1986.

    In workout with the powers conferred by sub-segment (5) of segment 8
    with the Central Sales Tax Act, 1956( Central Act 74 of 1956), the State Govt, on currently being
    pleased that it is necessary so to carry out in the general public
    interest, in supersession of the Finance Division Notification No.
    F.4 (72) FD/Gr.

    IV/81-36, dated December 3, 1985, hereby directs that, with fast influence, any supplier, acquiring his area of company
    and producing items during the Condition of Rajasthan, could claim partial exemption in the tax payable in respect
    of the gross sales by him of such items in the course of inter-Point out trade or commerce by
    way of reduction at the rate of 50% with the tax so payable on elevated sales upto 50%
    and at the speed of seventy five% of your tax so payable on greater revenue revamped and over the
    aforesaid 50%, from the method and subject into the ailments as follows:- (one) These types of reduction of tax shall be permitted to a dealer
    only just after and in regard of the rise which can be effected in The proportion from the quantum of products sold in the
    course of inter-State trade or commerce out
    of the total quantum of goods bought within the Condition and in the midst of
    inter- State trade or commerce and dispatched to Head Office environment, Branch
    Office, Depot or agent outside the State available outdoors the
    Condition, during any accounting 12 months as against
    these share throughout the accounting yr 1984- 85.

    (2)In the case of a vendor who commenced the manufacture of products inside the Point
    out of Rajasthan on or right after 1.1.1985, the
    normal from the aforesaid percentages in regard of one other manufacturers inside the Condition within the
    appropriate industry in the accounting calendar year 1984-85, calculated and
    based on the evaluating authority While using the approval of your Commissioner, shall be deemed for being the percentage in regard of these seller with the accounting yr 1984-85;

    (3) This increase effected in The share, as referred to in clause (1) higher
    than in respect from the product sales in the course
    of inter-Condition trade or commerce, to be regarded as shall
    be restricted to the extent from the minimize in The proportion in regard of your
    despatch of products to move Place of work, Branch Office,
    Depot or agent outdoors the Condition available outside the house
    the State, over the applicable accounting 12 months as against these types of proportion throughout the accounting calendar year
    1984-85; and (four) No assert for such reduction of tax shall be permitted in respect of
    levy- cement.

    fifteen. The notification dated 21.01.2000 is as less than:- [No.F.4(one) FD/Tax Div. 97-266] Jaipur,
    21st January, 2000 In exercise from the powers conferred by sub-segment (five) of section eight of the
    Central Revenue Tax Act, 1956 the Condition Governing administration being satisfied that it’s
    important in the public interest so to carry out, hereby directs the tax payable beneath sub-sections (1) and (two) in the
    explained section, by any dealer acquiring his spot of business from the Point out, in regard of sale
    of cement created by him from any this kind of position of
    organization within the Point out, in the middle of inter-condition trade
    or commerce, shall be calculated at the rate of 6% on the following conditions,
    particularly:-

    one. That the supplier shall document the correct title with
    full and full handle of your purchaser during the Monthly bill or funds memorandum for such
    inter- Point out sale to generally be issued by him;

    2. Which the burden of proof which the transaction was in the nature of inter-
    Point out sale shall be around the seller;
    and

    3. The seller making inter-State product sales less than this notification shall not be qualified to assert Gains furnished by notification No.File.4(seventy
    two) FD/GR.IV/81-eighteen dated 6.five.1986 as amended on occasion.

    sixteen. On a thorough scanning with the notification dated 06.05.1986,
    it can be evident that it enables partial exemption from revenue-tax on inter-State gross sales, subject to and while in the way stipulated
    therein. The exemption of 75% or fifty% is granted with reference to the
    quantum of products offered in the course of inter-Condition trade or commerce
    outside of the overall quantum of goods bought inside the State, as against this kind of percentage during the accounting year 1984-eighty five, and
    that is taken care of as The bottom year. According to the
    notification, it truly is relevant to your vendor who may have his
    place of business enterprise; and he have to be manufacturing products In the State.
    The intention will be to stimulate inter- Condition sale
    of products manufactured and bought by a dealer while in the Point out of Rajasthan. It has a objective.
    The rise in quantum of goods marketed in inter-Condition trade or commerce with reduction in quantum of stock transfers Through department or depot transfers on which NIL or no Central Revenue tax is relevant would
    increase the income from the Point out. Clause 4 of your notification envisages that no reduction of tax is
    usually to be permitted in respect of levy cement.
    Computation of the whole quantum of goods with reference towards the exclusion of levy cement is not an issue
    in the current attractiveness and that is pending for consideration prior to
    the Appellate Bench and Single Decide of
    your Substantial Courtroom. Yet, it is clear that
    alterations in figures from the quantum of products, whether with reference to inter-Condition product sales and
    intra-State sales in the base year and during the calendar year in which benefit is claimed, would influence the willpower and quantification from the advantage.
    For that reason, the exclusion or inclusion in the quantum or turnover is critical and important.

    seventeen. The 21.01.2000 notification applies to a supplier possessing a position of business enterprise from the State
    and is particularly in regard of sale of cement produced by him from any
    place of small business in the Condition in the midst
    of inter-Condition trade or commerce. Apart from the above mentioned, particular
    other problems are to become pleased. They are (a) income-tax in regard of inter-Condition sales According to the notification could be calculated at the rate of six%
    and (b) the seller generating inter-Condition product sales below
    notification dated 21.01.2000 would not be qualified to say
    advantage delivered from the notification dated 06.05.1986.

    Clause three of the notification lays down that if a dealer statements benefit beneath
    notification dated 21.01.2000, he isn’t qualified to claim the profit less than notification dated 06.05.1986.
    Gain under the two notifications can not be claimed simultaneously.
    It is simple and distinct.

    eighteen. A supplier generating inter-Condition product sales underneath the notification dated 21.01.2000 is disqualified and not eligible to say gain beneath the notification dated 06.05.1986.
    The explanation should be to deny dual benefit and in addition the notification dated 06.05.1986 computes the advantage
    on the basis of turnover. Bifurcation and division of
    turnover would cause distortion and trigger anomalies.

    19. To recover from the aforesaid impasse, the figured out counsel for your appellant has raised 3 contentions.

    The 2 notifications currently being useful ought to be liberally construed, for it cannot be assumed the
    intendment was that if an assessee claims and was entitled to a
    comparatively compact or partial exemption less than notification dated 06.05.1986, he can be deprived from the exemption regardless
    of whether he fulfills the problems in paragraphs one and a pair of on the notification dated 21.01.2000.
    The submission is that the assessee might get benefit of both the
    notifications but not the dual profit during the perception that inter-Condition product sales on which benefit of concessional
    rate of tax of 6% is just not availed of may be granted partial exemption beneath notification dated 06.05.1986.

    Very besides the aforesaid argument, it really is urged
    that partial exemption may be granted under the notification dated
    06.05.1986 in respect of these types of intra- State product sales not lined through the
    notification dated 21.01.2000; and advantage of partial exemption underneath notification dated 06.05.1986 would co-exist
    While using the notification dated 21.01.2000, nevertheless in regard of different and distinct transactions.
    The next limb of argument is that this interpretation was the knowledge of
    the respondents, as they’d issued circular dated 15.04.1994 and pursuant on the explained
    circular, the appellant and the opposite assessees were prolonged advantage of the notification dated 06.05.1986 as
    well as the notification dated 07.03.1994, which has now been changed and re- launched in the form of notification dated 21.01.2000.

    The plea of consistency particularly when the profits in previously yrs had acknowledged the explained interpretation is highlighted.
    The last plank of argument is definitely the circular dated 15.04.1994 was clarificatory and experienced
    rightly interpreted and expounded the interplay amongst the two notifications.
    For that reason, the round dated fifteen.04.1994 under the notification dated 07.03.1994 would equally use and would information the interpretation on the notification dated 21.01.2000.

    twenty. To be able to appreciate the contentions lifted, it is
    actually critical to breed notification dated 07.03.1994 and
    also the round dated fifteen.04.1994, as well as the circular
    dated sixteen.04.2001 by which round dated fifteen.04.1994 was withdrawn. The
    notification dated 07.03.1994 reads as underneath:
    – Notification No.File.4 (8) FD/Gr.IV/ninety four-70 S.O.
    No. 200, Jaipur, dated March seven, 1994.

    In work out in the powers conferred by sub-part (5)
    of part eight with the Central Sales Tax Act, 1956 (Central
    Act seventy four of 1956), As well as in supersession of the Division Notification No.F.four (seventy two) FD/Gr.IV/82-34, dated 27.06.1990,
    the Point out Federal government remaining glad that it’s important in the general public fascination so to carry out,
    hereby directs that the tax payable under sub- sections (1) and (two)
    with the stated segment, by any dealer having his area of business enterprise within the Point out, in regard of the profits of cement produced by him from any
    this sort of location of business enterprise in the midst
    of inter-Point out trade or commerce shall be calculated at the speed of
    four % without the need of furnishing of declaration in kind C or certification in kind D on the
    next disorders, particularly:- (i) the vendor shall
    history the name and comprehensive and comprehensive tackle from the purchaser inside the Monthly bill or dollars
    memorandum for this sort of inter-Condition sale for being issued by him;

    (ii) that the burden to verify the transaction was in the character of inter-State sale, shall
    be within the vendor; and (iii) that the dealer building inter-Point out profits below this notification shall not be
    suitable to assert gain supplied for because of the notification No.File.4.

    (seventy two) FD/Gr.IV/eighty one-18, dated six.five.1986, as
    amended on occasion.

    This notification shall arrive into force from 1st April, 1994 and shall continue being in drive upto 31st March, 1997.

    21. The circular dated fifteen.four.1994 is reproduced below:- Tax Coverage round No.2/94-95 State of Rajasthan Professional Tax Department No.
    Pa. sixteen/Budget/Tax/Commissioner/94-95/108 Dated fifteen/four/1994 To, All Deputy Commissioners, Industrial Tax All Assistant Commissioners,
    Commercial Tax All Business/Assistant Professional Tax Officers Circular The notification No.
    Pa. four (8) FD/Group-4/94-70 dated seven/three/1994 was issued via the
    Condition Government and the speed of central tax on the inter-Point out sale of cement is preset unconditionally at four per
    cent in case the declaration kind-C or variety-D is not really
    submitted in between 1/four/1994 to 31/3/1997. Under
    the mentioned notification the trader performing the inter-Condition sale
    shall not be entitled to say to the gain manufactured obtainable with the notification No.

    F4 (seventy two) FD/Group-4/sixty one-18 dated six/5/1986 amended every now and then.

    It is built very clear In this particular regard that the advantages
    made readily available throughout the notification No. F four (seventy
    two) FDR-Group-four/81-eighteen dated six/5/1986 as amended occasionally with respect
    for the inter-State sale of the cement done With all the variety-C or sort-D,
    but aforesaid advantage shall not be readily available just in case the inter-Point out sale is
    finished with no sort-C or kind-D.

    22. The round dated 16.04.2001 withdrawing the circular dated fifteen.04.1994 is as
    follows:- Authorities OF RAJASTHAN Business TAXES
    Office No.File-16 (Funds) Tax/CCT/94-ninety five/119 Dated
    April sixteenth, 2001 All Dy. Commissioners All Assistant Commissioners All Industrial Taxes Officers.

    All Assistant Professional Taxes Officers.

    CIRCULAR An issue is lifted as to your applicability of Finance Division notification No.File.4(72)FD/Br.IV/ eighty one-18
    dated 06.05.1986 vis-a-vis notification No.File/(eight) FD/Gr.IV/94-70 dated
    07.03.1994 and very similar subsequent notification dated 12.03.1997 and the present notification dated 21.01.2000.
    The problem has long been examined and it is actually clarified that a vendor can avail the benefit of possibly of both of these
    notifications in any economic calendar year. As an example, if he opts for benefit below notification dated 06.05.1986
    with the financial 12 months 2000-2001, he wouldn’t be entitled to
    say simultaneous reward in a similar calendar year
    underneath the notification delivering for lower fee of
    tax on cement in study course of inter-state trade or commerce with no supportive Variety C or D.
    As a result, if the benefit of notification dated 21.01.2000 is getting availed in almost any
    economical 12 months, the supplier shall be debarred from proclaiming any gain less
    than notification dated six.5.1986 for the same evaluation year.

    Trying to keep in see the above mentioned status, the Round No.File.sixteen (Finances)Tax/CCT/94- ninety five/108 dated 15.04.1994 is hereby
    withdrawn plus the dealers might be entitled to say
    benefit of either of The 2 notifications in almost any economical calendar year.

    Action can be taken appropriately.

    Sd/- (P.K.Deb) Commissioner

    23. As the factual rating would depict, Notification dated 07.03.1994 was relevant from 1st April, 1994
    to 31st March, 1997. It wasn’t relevant with result from 1st April, 1997.
    In this type of problem, the plea of the appellant that twin Advantages were availed of underneath notification dated 07.03.1994 article 1st April,
    1997 is unacceptable and needs to be rejected.
    Be it mentioned, by An additional notification No.
    97-122 dated 12.03.1997, the Condition Authorities experienced rescinded notification dated 07.03.1994 and directed
    which the Central Revenue Tax shall be calculated @ four%, subject towards the affliction that the supplier creating inter Condition gross sales With this notification would not be suitable to claim advantage of partial exemption beneath the notification dated 06.05.1986.
    The notification dated 12.03.1997 had remained in drive
    upto 31st March, 1998. The circular dated fifteen.04.1994 in Specific terms was not
    applicable to the notification dated 21.01.2000.

    24. It truly is limpid which the round dated 15.04.1994, when in force, had
    referred on the notifications dated 07.03.1994 together with
    06.05.1986. Under the notification dated 07.03.1994,
    the speed of central tax on inter-State sale of
    cement was unconditionally set at four%, regardless if there was
    no declaration in Sort C and Variety D. The notification dated 06.05.1986
    concerning inter-Condition sale expected Kind C and Form D, for availing the profit.
    The circular didn’t in obvious and categorical conditions lay down that dual or many Added benefits under the two notifications
    might be availed of by a similar vendor. It, nonetheless, appears that the two the assessee plus the Profits experienced recognized the circular dated fifteen.04.1994
    to signify that inter- Condition transactions would qualify and would be entitled to
    partial exemption beneath the notification dated 06.05.1986, when accompanied with Variety C and D and for inter-State sale transactions devoid of Type
    C and D, good thing about notification dated 07.03.1994 would use.

    twenty five. The comprehending with the assessee as well
    as the Income, in the acquiring factual matrix, has its very own limitation. It can be since the theory of res judicata would’ve no application Despite the
    comprehending via the assessee along with the Revenue, for your circular
    dated 15.04.1994, is to not the particular effect as instructed and, additional notification dated 07.03.1994 was legitimate concerning 1st April, 1994 up to 31st March, 1997 (upto 31st March,
    1997 vide notification dated twelve.03.1997) instead of
    thereafter. The Industrial Tax Section, by a circular, could have extended the advantage underneath a notification and, for that
    reason, principle of estoppel would utilize, although
    you will discover authorities which opine that a circular couldn’t have altered and restricted the notification to your determent on the assessee.

    Circulars issued underneath tax enactments can tone down the rigour of regulation, for an authority which wields electricity for its have benefit is specified
    correct to forego gain when expected and regarded as
    necessary. This power to problem circulars is for just, suitable
    and economical management of the work and in community
    curiosity. It is just a advantageous electric power for suitable
    administration of fiscal legislation, in order that undue
    hardship might not be brought about. Circulars are binding around the authorities administering the enactment but can’t change
    the provision of your enactment, etc. for the detriment of your
    assessee.

    Needless to emphasise that a round shouldn’t be adverse and cause prejudice into
    the assessee. (See : UCO Bank, Calcutta v.
    Commissioner of Revenue 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 under respective statute, but when this Courtroom or Significant
    Court lays down a basic principle, It could be suitable
    for the Court docket to direct that the round really should not be given result
    to, for that circulars usually are not binding within the Court docket.
    In the case at hand, the moment round dated fifteen.04.1994 stands withdrawn vide
    circular dated sixteen.04.2001, the appellant-assessee can’t declare the benefit of
    the withdrawn round.

    27. The controversy herein centres round the time period from 1st April,
    2001 to 31st March, 2002. The time period in question is usually post the round dated sixteen.04.2001.

    As we find, the appellant-assessee has pleaded to choose advantage of
    the round dated 15.04.1994, which stands withdrawn and
    was only relevant towards the notification dated 07.03.1994.
    It was not specially relevant towards the notification dated 21.01.2000.
    The fact that the third paragraph from the notification dated 21.01.2000 is identically worded into the third
    paragraph from the notification dated 07.03.1994 but that may
    not by itself justify the applicability of circular dated fifteen.04.1994.

    28. On this context, we may possibly Take note Yet another rivalry that’s been Superior prior to us.
    It is based on the doctrine of contemporanea
    exposition. Within our deemed viewpoint, the reported doctrine would not be relevant and can’t be pressed into service.
    Use or observe created below a statute is indicative on the which means prescribed to its words and phrases by modern day opinion. In the event of an historical statute,
    doctrine of contemporanea exposition is utilized as an admissible aid to its design. The doctrine is predicated upon the precept which the phrases used
    in a statutory provision have to be understood in the exact same way where they are usually understood in standard widespread parlance because of the people in the area and small business.
    (See : G.P. Singhs Rules of Statutory Interpretation, 13th Version-2012 at website
    page 344). It’s been held in Rohitash Kumar and Many
    others v. Om Prakash Sharma and Other folks[seven] which the mentioned doctrine
    must be applied with warning plus the Rule have
    to give way once the language in the statute
    is simple and unambiguous. On a watchful scrutiny of the language used in paragraph 3 of the notification dated 21.01.2000,
    it’s challenging to maintain which the claimed notification is ambiguous or susceptible to two views of interpretations.
    The language being basic and clear, it doesn’t acknowledge
    of two distinct interpretations.

    29. On this regard, we could state the round dated 15.04.1994 was ambiguous
    and, thus, providing it was in Procedure and applicable potentially doctrine of contemporanea exposition can be taken help of for its applicability.
    It is totally very clear that the advantage and benefit was supplied
    underneath the round instead of beneath the
    notification dated 07.03.1994, which was lucid and couched in numerous phrases.
    The circular obtaining been withdrawn, the contention of contemporanea exposition does not commend acceptation and should be repelled
    and we do so. We maintain that it will surely not utilize into the notification dated 21.01.2000.

    30. In watch of the aforesaid analysis, we don’t locate any benefit in the instant charm and the identical is, accordingly, dismissed.
    There shall be no get as to expenses.

    Civil Attractiveness No. 6136 of 2013

    31. In look at in the judgment passed in Civil Attractiveness No.
    102 of 2010, this appeal also stands dismissed. There shall
    be no get as to expenditures.

    The Appellant would be the Fourth defendant in O.S.
    No. 666 of 2001 filed by her brother Sri A. V. Venkataraman for partition and allotment of a share of 6/twenty in the home while in the Court docket of Extra Subordinate Decide,
    Chengalpattu. Defendants No. one to 3 will be the sisters with the Appellant.

    It had been averred while in the plaint which the fit assets
    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 wife
    Smt. A.V. Rathnabai, the Plaintiff and also the defendants.

    According to the Plaintiff he was entitled to a share of six/20, the next
    and Fourth defendants 6/twenty share Every and Initial
    and Third defendants one/twenty share Every with the go well with residence.
    Segment 29 A on the Hindu Succession (Tamil Nadu Amendment) Act, 1989 was
    inserted w.e.f. 15.03.1989 by which the daughter of the
    coparcener shall by birth became a coparcener in her have right in the exact same fashion as
    being a son and was specified the identical rights from the coparcenery assets which the son experienced.
    Defendants one and 3 married prior to the amendment and so that they ended up entitled to one/twenty share.

    The Appellant married once the Modification and Defendant No.two didn’t marry as she was paralyzed
    in a collision as a result of which they were entitled to six/twenty share.

    The Appellant filed a penned statement declaring a share of
    36/90.

    two. The Additional Sub Judge, Chengalpattu by
    his judgment dated 27.07.2004 decreed the fit Keeping the Plaintiff,
    the 2nd Defendant as well as the Fourth defendant (Appellant) were being
    entitled to some share of 6/twenty Each and every and To start with
    and 3rd defendants were entitled into a share of one/20 Just about every
    during the suit home. The Appellant most well-liked A.S.
    No. 39 of 2006 wherein she said that the Plaintiff omitted other Qualities
    which were readily available for partition and which the go well with for partial
    partition was lousy in legislation. The Principal District Decide,
    Chengalpattu dismissed A. S. No.39 of 2006 by a judgment dated
    twenty.11.2006. The Appellant approached the Significant Court of Judicature
    at Madras by filing Second Charm No.1168 of 2007 which was also dismissed on 01.eleven.2007.

    three. Aggrieved because of the judgment of your High Court, the Appellant
    submitted Civil Attraction No. 5053 of 2009 which was authorized by
    this Court by a judgment dated 03.08.2009.
    This Court examined the scope of Area 29 A on the Hindu Succession (Tamil Nadu Amendment) Act,
    1989 and held the daughters who acquired married just after 1989 would’ve equal share as that of
    the son. Following a vital assessment of the registered
    deed of partition, this Court docket held that every one the immovable Qualities inherited by Sri
    A.V.

    Venkataraman weren’t A part of the accommodate schedule.
    Lastly, this Courtroom remitted the subject to the Demo Court for the reason that
    each one the Houses which ended up inherited by the
    Appellants father by advantage of your registered deed of partition dated 27.04.1954 weren’t A part of the match program.

    four. The extra Subordinate Choose, Chengalpattu by his judgment dated 08.09.2010 passed a preliminary decree holding that the Appellant is
    entitled to 1/four share from the fit residence(residence) and which the Plaintiff is entitled to remaining three/four share.
    The above mentioned judgment was handed via the Trial Court on re-assessment of the fabric
    on history right after acquiring that there was no documentary evidence of availability of any additional belongings for partition. It truly is relevant to say that
    the original Plaintiff, A. V.

    Anantharaman, died on 20.04.2010 over the pendency of O.S.
    No. 666 of 2001. Respondents No. 1, 2 and three herein ended up introduced on record
    as LRs of the first Plaintiff on 21.07.2010 as Plaintiffs No.
    2, three and 4.

    five. Enchantment Fit No. three of 2011 was filed by Respondents No.
    four and five herein who’re Defendants 1 and 3 in O.S.
    No.666 of 2001 and Charm Suit No.9 of 2013
    was filed through the Appellant herein within the Court docket of Principal District Decide, Chengalpattu, assailing the judgment
    of the Additional Subordinate Judge, Chengalpattu in O.

    S. 666 of 2001 dated 08.09.2010. The Principal District Choose, Chengalpattu permitted both the appeals, put
    aside the judgment and decree passed by the Additional
    Subordinate Decide, Chengalpattu in O.S. No.666 of
    2001 dated 08.09.2010 and remitted the matter again for the Trial Court docket.
    It absolutely was held in the above mentioned judgment the Instructions specified by this Courtroom in Civil Charm No.5053 of 2009 were not complied with through
    the Trial Court as the many Homes which were inherited by Sri A.V.
    Venkataraman via the partition deed dated 27.04.1954 were not A part of the
    partition fit.

    6. C.M.A. Nos. 3041 of 2014 and 3042 of 2014 had been filed by Respondents No.
    1 and a pair of herein (Plaintiffs No. 2 and 3 while in the go well with)
    and C.M.A. Nos.3043 of 2014 and 3044 of 2014 had been submitted
    by Respondents No. four and 5 herein (Defendants No. 1 and
    three in the suit) from the Superior Court of Judicature at Madras demanding the judgment dated 09.07.2014 in a very.
    S. 3 of 2011 as well as a.

    S. No. 9 of 2013. The Higher Court docket authorized the CMAs, put
    aside the judgment and decree of the primary Appellate
    Court docket and granted a preliminary decree while in the match for
    partition by declaring the Plaintiffs were entitled
    for five/8 share jointly and Defendants 1, three and four ended up entitled to 1/eight share
    inside the accommodate house home. Aggrieved
    through the explained judgment from the Superior Court, the Appellant has filed the above Civil Appeals.

    7. The Appellant appeared in man or woman and submitted which the acquiring
    recorded by the Substantial Courtroom that there was no direction with the Supreme Court docket to incorporate
    other properties within the suit timetable to
    enable the events to assert their share is erroneous. She also submitted the Superior Court
    was wrong in its obtaining that this Courtroom while remanding Civil Charm No.5053 of 2009 only granted liberty to amend the pleadings, file supplemental paperwork and
    to steer even further proof in assist from the amended pleadings.

    The Appellant also submitted that the judgment of the First
    Appellate Court was wrongly reversed from the Substantial
    Courtroom on the mis-interpretation in the remand order passed by this Court in Civil Appeal No.5053 of 2009.
    The Appellant more submitted that the opposite results on other elements through the Superior Courtroom were being unwarranted.

    The Appellant also submitted that the declaration within the impugned
    judgment on the Substantial Court docket which the Appellant is entitled to one/eight
    share is faulty. Mr. V.M. Venkatramana, learned Counsel, showing for
    Respondents one and 2 submitted that besides the ancestral residence
    there won’t be any other properties which were obtainable for partition. He even more submitted that two
    plots i.e. Plot 2 and 3 at 185, Adyarthankal were being acquired beneath the Land Acquisition Act
    in 1956. He also supported the judgment on the Significant Court
    docket, which Based on him, will not are afflicted with any infirmity.

    eight. The sole issue for being decided In such
    a case is whether or not the Significant Courtroom was appropriate in interfering Using
    the judgment with the Decreased Appellate Courtroom by which the suit was remanded on the Demo Courtroom.
    As mentioned before, this Court docket in its judgment dated 03.08.2009 in Civil Charm No.5053 of 2009 has categorically held that all the
    Qualities that were inherited by Sri A.V.

    Venkataraman by advantage of the registered
    deed of partition dated 27.04.1954 haven’t been A part
    of the accommodate schedule. This Court Plainly held from the
    mentioned judgment that An additional ground for remand was that the Appellant has taken a dependable stand from the beginning which the match for partial partition was bad in regulation. Within our view, the initial
    Appellate Court docket was suitable in remitting the subject into the
    Trial Courtroom to take into account the other Attributes which have
    been inherited with the Appellants father, Sri A. V.

    Venkataraman, by virtue of your registered deed of partition dated 27.04.1954.
    The Superior Courtroom committed an error in Keeping that
    there was no path offered by this Court docket
    for including the other properties in the accommodate plan. The High Court held
    that the sole course given by this Court docket though remitting back for the
    Trial Court docket was to give an opportunity towards
    the events to amend their respective pleadings, file more documents and to guide further evidence in assist of your amended
    pleadings. The Large Courtroom was Incorrect
    in disregarding paragraph 33 of your judgment wherein it absolutely was Evidently held by this Court which the remand was warranted
    in check out of the grounds outlined therein. Among the list of grounds
    was that every one the Attributes which were inherited
    through the Appellants father, Sri A.V. Venkataraman, weren’t included in the accommodate plan.

    nine. As We’ve got held which the Significant Court docket mis-interpreted the judgment of this Court in Civil Charm
    No.5053 of 2009, we set aside the judgment of your Substantial Court docket
    and uphold the judgment of the First Appellate Court in the.

    S. No.three of 2011 and 9 of 2013. The Trial
    Courtroom is directed to evaluate the issue strictly
    in accordance Using the Instructions of this Courtroom
    in Civil Charm No.5053 of 2009 and choose
    expeditiously in watch on the accommodate getting with the
    year 2001.

    10. For your aforementioned reasons, the Civil Appeals are allowed.
    No orders regarding prices.

    The limited concern involved with this enchantment is: whether the
    Substantial Courtroom was justified in directing remain of the disciplinary proceedings initiated with the
    appellant-Lender from the respondent until finally the closure of
    recording of prosecution proof during the felony scenario instituted towards the respondent, according to the same facts?

    two. The respondent was appointed inside the clerical cadre with the appellant- Bank.
    On the related time, she was Performing being an Assistant (Clearing).

    Allegedly, some time on 29th Might 2006, the respondent by her functions of commission and omission induced decline into the Financial institution while in the sum of Rs.

    forty four,forty,819/- by granting credit to 1 Laxman Parsad Ratre (who was an employee
    of Bhilai Steel Plant). The respondent herself released Laxman Parsad
    Ratre to open an account in the appellant Lender. On seventh
    November 2006, the respondent was positioned beneath suspension for indulging in gross irregularities and misconduct such
    as of misplacing the clearing instruments associated with various customers.
    The respondent vide letter dated 8th November 2006, don’t
    just admitted her misdeeds but assured the Main Manager of returning the amount commensurate on the economical
    loss caused for the Bank because of her lapses in the earliest,
    failing which acceptable action can continue towards her. The reported communication reads
    Therefore:

    To, Main Manager Point out Lender of India Most important Department, Durg (Ch.G.) Sir, Context
    :- Your memo range “ Serial amount/department/2006 “ 07/196 dated 30.10.2006.

    In context of your respective aforesaid memo I’m sorry for the wrong
    means adopted by me. I acknowledge that I’ve carried
    out a Completely wrong deed and I am suffering from the sensation of guilt.

    No matter what amount comes in this context which i will check out to pay
    for as early as possible just after getting the amount from the recognized resources.
    At the moment I’m able to organize Rs. 60,000/- And that i am depositing the identical.

    By mortgaging the relatives movable and immovable residence, arrangement for acquiring the
    quantity, thought and efforts are ongoing for building this sort of arrangement as
    early as feasible. Simply because this operates choose time, I needs to
    be provided proper the perfect time to go further in hard
    work and to complete the work of mortgage.

    Our kin staying close by and far away As well as in other states, with them
    my Speak to is continued and arrangement for the quantity is ongoing.
    This work is additionally using time. Thus to carry on my effort correct time for you to
    be offered to me.

    Volume of my C.P.File and wage is for use for compensating this amount of money.
    I will continue informing you concerning my every single effort and may deposit The cash obtained in bank account.

    I’ve finished this perform in psychological stress and as a result of pressure of
    problem for which my coronary heart is experience sorry that I’ve utilised all Mistaken means and means.

    I have two compact kids, wife and previous and unwell mom and father, thinking of All of this give
    me a possibility to deposit the quantity been given from
    my aforesaid endeavours for which I are going to
    be grateful for you for my full daily life. I haven’t taken such a Mistaken move in fourteen several years of my lender provider but this step I’ve taken due
    to mental strain and problem. By giving me apology, good time to accomplish my
    efforts.

    I assure you which i will never dedicate this sort of slip-up in long run.

    If I fall short in the above endeavours, you are impartial for initiating proceedings on me.

    Thanking you Dated :- eight.eleven.06 Sd/- (Neelam Nag) Senior Assistant

    three. Yet, a FIR was lodged in reference to the claimed irregularities and misdeeds
    fully commited from the respondent bearing FIR No.1043/2006, for offences punishable under Sections 409,
    34 in the IPC by appellant-Financial institution. Laxman Parsad Ratre has also
    been named as an accused during the mentioned FIR.
    It truly is alleged inside the FIR that Laxman Parsad
    Ratre who had account in State Lender of India issued two cheques in favour
    of Tanishk Securities equally valued Rs.six,fifty,000/-,
    understanding that he did not have harmony in his account.
    Those people cheques ended up deposited by Tanishk Securities in their U.T.I.
    Branch Bhilai for clearance. U.T.I. Department dispatched
    These cheques to Condition Bank of India at Durg,
    Bhilai. The respondent was posted in that Branch at the related time,
    who in connivance Along with the co-accused dispatched Those people cheques to Condition Bank of India, Malviya Nagar Department Despite the fact that Laxman Parsad Ratre did
    not have account in that Branch. The cheques have been returned by that Department.
    The respondent deliberately did not instantly return These cheques to U.T.I.
    Branch at Bhilai. Resultantly, U.T.I. Department at
    Bhilai as per the settled practice assumed which the cheques
    are already cleared and produced the payment to Tanishk Securities, by endorsing payment during the
    name of State Financial institution of India.
    Thus resulting in a loss of Rs. thirteen lakhs to
    Point out Lender of India. Which was revealed only on 28.10.2006 for the duration of reconciliation of
    accounts of the two Financial institutions.
    Further more, the respondent herself had launched Laxman Parsad
    Ratre for opening an account within the appellant-Lender.
    She has admitted her lapse inside the interaction sent by
    her towards the Chief Supervisor on the appellant-Bank
    dated 8th November, 2006. In a very created admission provided on 6th November, 2006 Laxman Parsad Ratre outlined that
    he was involved with a criminal exercise in connivance Along with the respondent.
    The FIR has been registered for offence of feasible lack of Rs.
    29,fifty three,262/-.

    4. Soon after registration in the FIR, the nearby law enforcement proceeded Along with the investigation and
    filed cost-sheet No. 63/2007, underneath Part 173 with the Prison Procedure Code, on 6th February,
    2007, ahead of the Justice of the peace.

    Criminal Grievance No. 1043/2006 was registered for offences punishable below Sections 409, 34
    of IPC. The knowledgeable Court then proceeded to
    body charges from the respondent on twelfth June 2007.
    Thereafter, on 7th April, 2008, the appellants, via appellant No.two,
    called on the respondent to provide an explanation with regards to the alleged irregularities and misdeeds dedicated by her.
    The respondent vide interaction dated 15th April, 2008 just denied all the
    allegations. The Competent Authority, as a result, chose to initiate departmental enquiry against the respondent, for which, cost-sheet dated nineteenth September, 2008 was issued towards the respondent, which reads Hence:

    Shri Neelam Nag, Senior Assistant (Suspended) Indian Point out financial institution Bhilai Metal Plant Region Department Bhilai Sr.

    No. Ankara/Space three/ Anushansha / 820 nineteenth Sep, 2008 Demand sheet I while in the
    capability of disciplinary authority cost following rates on you You
    have got fully commited next oversight in the course of
    Performing in Durg Department.

    You might have supplied identification to Lachhman Parsad Ratre for opening the account
    thereafter via this account by way of accounts you may have take care of the operation in the Fund of other administrative accounts.

    As a result of saving account no. 01119-0021348 two cheques
    bearing no. 463553 and 4635554 which is amounting to
    Rs. 6,50,00.00 Every in favour of Tanishk Securities on 29.5.2006 which was because of Durg Branch.
    Which was submitted by U.T.I. Bank for adjustment, resulting from not
    insufficient sum in Durg Branch in lieu of returning to Bhilai Department intentionally for earning
    the harmony of adjustment has transfer to Malviya Nagar Durg Branch with responding.

    Two cheque bearing no. 4635553 and 463554 Every
    single amounting to Rs. 65,0000/- which have been as a consequence of Durg Department, Malviya Nagar Department experienced returned with T.R.

    on 31.5.2006, which must have return by you to go Branch
    Bililai with no continuing, however you intentionally preserve it along with you.

    The above incident element (details come in gentle) on 28.ten.2006 held branch clearing of the overall
    account in clearing it clarify that in Udhavi schedule 07 Rupees
    13,00,000 entries which was originate by Malviya Nagar Durg Branch, it wasn’t responded by Durg
    Department.

    You had connected with Tanishk Securities commodity investing and you also by misusing the amount of Chattisgarh State Energy
    division obtained deposit during the account of Shri Lachhman Parsad Ratre.
    You have eliminated the initial slip of deposit from the account of
    chattisgarh Point out Energy division and rather than it put in the slip of
    Shri Rate saving banking account therefore the working and clearing with the saving
    checking account that has fully commited by you, the entire detail is evident and enclosed in Annexure “ two.

    Therefore you with the intention of cheating you have divert the full volume of Rs.
    48,0000 of 16 challan of Condition Govt. on 4.5.2006 (Annexure two(eleven)).

    The Head Department Bhilai by means of clearing property has closed to post owing cheque in Durg Branch, there after the cheque of
    various financial institution located at Bhilai which has
    deposited in Durg Branch really should offered for assortment, you altering the deposit slip of Chattisgarh State Energy Division current account
    making ready the deposit slip of Lachhman Ratre has modified.

    Consequently the FDR of existing of Chattisgarh State Energy division has misused
    (Annexure 2 (twelve)).

    On 9th August, 2006 Chattisgarh Point out Electrical power
    divisions has deposited two cheque whole amounting to Rs. 125916/- of other banking companies for
    deposit in their existing account you by shifting the slip.

    On account of reference on a similar working day cheque
    no. 463549 amounting to Rs. 125916 I.D.B.I. Department Bhilai
    has submitted these cheque in Durg Department which was from
    the saving checking account of Shri Ratre, due to not obtaining inadequate
    fund during the account of Shri Ratre returned but
    the above cheque by means of clearing by not returning but by you in the
    deposit of clearing scroll and transfer equally side with crafty make equilibrium.
    Hence you by not returning the cheque intentionally with cheating has tampered The present account cheque of Chattisgarh Point out Electric power division.

    As a result with properly system manner the amounting to Rs.

    4440891 has deposit during the fake of account of Shri Price and misuse
    the above sum and repair in commodity marketplace. It crystal
    clear detail is enclosed in Annexure 1 range of witnesses examined so far; plus the trigger for
    delay in the completion of trial. The Condition of Chhattisgarh
    has submitted an affidavit of the extra Superintendent of Police dated 1st
    August 2016. From this affidavit, it can be noticed that the felony trial No.1043/2006 just before framing of charge on 12th
    June 2007, was stated on thirteen dates. After framing of cost, the
    matter has proceeded ahead of the Sessions Courtroom on 133 dates.
    In paragraph nine to eleven on the affidavit,
    the break up continues to be given as under:

    nine. It is further respectfully submitted the
    perusal of Court docket proceedings of 133 dates
    reveal the hold off in completion of trial was due to
    a number of factors. It is submitted that on some
    dates, the case was adjourned due to absence of
    accused folks. On some dates, the situation was adjourned given that the prosecutor
    was absent. The situation was also adjourned as a result of non-availability of files as it was despatched for the Sessions Court for determining the Bail Software u/s 439 CrPC.
    The case was also adjourned on the application produced by the accused individuals for making obtainable some files.

    The case was also adjourned on account of Ld. Presiding Officer on leave, the transfer of Presiding Officer, the adjust of Court docket.
    The case was also adjourned resulting from strike because of the Lawyers
    or resulting from Courtroom getaway. During the gist of dates on which the case was mentioned ahead of the Ld.
    Demo Courtroom, are as follows:

    S.No. Particulars (Basis for Hold off) Dates one. Accused Laxman Ratre not current 06 2.

    Accused Neelam Nag not existing 14 3. Prosecution witnesses not
    current ten 4. Accused people not present 05 five.
    ADPO not existing 23 six. Paperwork 07 7.
    Arguments 05 eight. Software for bail 07 nine. Getting of demand letter 06
    10. Circumstance Diary despatched on the Magistrate 05 11.
    Obtaining of Diary 04 12. Court docket getaway 03 thirteen. Strike of Advocates 02
    fourteen. Assistance of duplicate of the case 01
    15. Alter of expenses 01 sixteen. Time sought by the Advocates of accused 01 persons
    seventeen. Presiding Officer on leave 05 18.
    Transfer of Presiding Officer 03 19. Reply 04 20. Trying to keep present-day standing 04 21.
    Proof ten 22. Case sent to copying Office 03 23. Issuance of
    instruction regarding scenario 01 hand-about 24.
    Obtaining of circumstance on transfer 01 25.
    Framing of charges 01 26. Purchase 01 133 DAYS Complete=

    10. It truly is even more submitted which the perusal from the Court proceedings
    reveal the dates on which, the prosecution witness were existing
    and the end result on that day :

    thirty.06.2007 Prosecution witnesses Pleasure C.
    Aryakara and Pushpkala current in Court docket, having said that,
    Because the subject was mounted for 02.07.2007, they ended up requested
    to come back again on that day.

    02.07.2007 The above two prosecution witnesses have been existing, however, they could not examined on account of non-availability of case diary and seized paperwork.

    eighteen.07.2008 prosecution witness Pushpkala current in Courtroom even so, she could not be examined Because the Ld.

    Presiding Officer was on depart.

    09.03.2009 Prosecution witness Pushpkala current in Court docket on the other hand, she couldn’t be
    examined.

    08.ten.2010 Prosecution witnesses Pleasure C. Aryakara and Ms.
    Pushpkala current in Courtroom, nevertheless, they could not be examined
    since co-accused Laxman Ratre was not present nor any
    advocate appeared on his behalf.

    22.07.2011 Prosecution witness Pushpkala was examined Prosecution witness Joy
    C. Aryakara also present in Court docket nevertheless, the defence
    refused to cross- analyze on the bottom of non-availability of certain financial
    institution paperwork. This prosecution witness was
    hence couldn’t be cross-examined.

    15.09.2011 prosecution witness K.G. Goswami present in Courtroom however, the
    examination couldn’t take place on account of absence of
    accused / respondent No.one Neelam Nag.

    24.09.2011 Prosecution witnesses KG. Goswami and N.
    Chandrashekhar present in Court. The co-accused Laxman Ratre is absent.
    Witness N. Chandrashekhar couldn’t be examined resulting from
    non-availability of some documents.

    04.eleven.2011 Witness N. Chandrashekhar present. The
    assessment couldn’t occur because of non-availability
    of certain paperwork.

    01.09.2012 Prosecution witness A.S. Jitendra current in Court.
    The accused / Respondent No.1 Neelam Nag was absent, having said that, within the ask for of his
    Counsel, the examination of prosecution witness was deferred.

    03.09.2015 Prosecution witness Ramesh Kumar current in Court docket.
    The accused Neelam Nag was absent. Evaluation of witness didn’t happen.

    02.eleven.2015 Prosecution witness Ramesh Kumar Present.

    The accused Neelam Nag was absent. Assessment of witness didn’t occur.

    eleven. It can be submitted that three prosecution witnesses are already
    examined. The hold off in completion of trial is due to motives mentioned in the above
    paras. Counting on these points, the appellants contend that no
    additional indulgence is usually shown to the respondent as well as safety
    offered on the respondent from the Significant Courtroom must be vacated keeping in your mind the exposition in the above pointed out noted final decision. As regards
    the argument from the respondent which the disciplinary proceedings should be suspended in see
    of Clause 4 of the Memorandum of Settlement
    dated 10th April 2002, arrived at through the Administration of 52 A category Banks as represented from the Indian Banking
    institutions Affiliation and their workmen beneath Section two(p) and
    Part 18(1) of the economic Disputes Act, that can not be considered
    as a legal bar atleast in the fact predicament in the existing case.

    The interpretation of Clause 4 with the

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  227. Apple now has Rhapsody as an app, which is a great start, but it is currently hampered by the inability to store locally on your iPod, and has a dismal 64kbps bit rate. If this changes, then it will somewhat negate this advantage for the Zune, but the 10 songs per month will still be a big plus in Zune Pass’ favor.

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  232. Apple now has Rhapsody as an app, which is a great start, but it is currently hampered by the inability to store locally on your iPod, and has a dismal 64kbps bit rate. If this changes, then it will somewhat negate this advantage for the Zune, but the 10 songs per month will still be a big plus in Zune Pass’ favor.

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  235. Zune and iPod: Most people compare the Zune to the Touch, but after seeing how slim and surprisingly small and light it is, I consider it to be a rather unique hybrid that combines qualities of both the Touch and the Nano. It’s very colorful and lovely OLED screen is slightly smaller than the touch screen, but the player itself feels quite a bit smaller and lighter. It weighs about 2/3 as much, and is noticeably smaller in width and height, while being just a hair thicker.

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  244. I’ll gear this review to 2 types of people: current Zune owners who are considering an upgrade, and people trying to decide between a Zune and an iPod. (There are other players worth considering out there, like the Sony Walkman X, but I hope this gives you enough info to make an informed decision of the Zune vs players other than the iPod line as well.)

  245. The Zune concentrates on being a Portable Media Player. Not a web browser. Not a game machine. Maybe in the future it’ll do even better in those areas, but for now it’s a fantastic way to organize and listen to your music and videos, and is without peer in that regard. The iPod’s strengths are its web browsing and apps. If those sound more compelling, perhaps it is your best choice.

  246. The Zune concentrates on being a Portable Media Player. Not a web browser. Not a game machine. Maybe in the future it’ll do even better in those areas, but for now it’s a fantastic way to organize and listen to your music and videos, and is without peer in that regard. The iPod’s strengths are its web browsing and apps. If those sound more compelling, perhaps it is your best choice.

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  248. Sorry for the huge review, but I’m really loving the new Zune, and hope this, as well as the excellent reviews some other people have written, will help you decide if it’s the right choice for you.

  249. If you’re still on the fence: grab your favorite earphones, head down to a Best Buy and ask to plug them into a Zune then an iPod and see which one sounds better to you, and which interface makes you smile more. Then you’ll know which is right for you.

  250. This is getting a bit more subjective, but I much prefer the Zune Marketplace. The interface is colorful, has more flair, and some cool features like ‘Mixview’ that let you quickly see related albums, songs, or other users related to what you’re listening to. Clicking on one of those will center on that item, and another set of « neighbors » will come into view, allowing you to navigate around exploring by similar artists, songs, or users. Speaking of users, the Zune « Social » is also great fun, letting you find others with shared tastes and becoming friends with them. You then can listen to a playlist created based on an amalgamation of what all your friends are listening to, which is also enjoyable. Those concerned with privacy will be relieved to know you can prevent the public from seeing your personal listening habits if you so choose.

  251. If you’re still on the fence: grab your favorite earphones, head down to a Best Buy and ask to plug them into a Zune then an iPod and see which one sounds better to you, and which interface makes you smile more. Then you’ll know which is right for you.

  252. Zune and iPod: Most people compare the Zune to the Touch, but after seeing how slim and surprisingly small and light it is, I consider it to be a rather unique hybrid that combines qualities of both the Touch and the Nano. It’s very colorful and lovely OLED screen is slightly smaller than the touch screen, but the player itself feels quite a bit smaller and lighter. It weighs about 2/3 as much, and is noticeably smaller in width and height, while being just a hair thicker.

  253. Hands down, Apple’s app store wins by a mile. It’s a huge selection of all sorts of apps vs a rather sad selection of a handful for Zune. Microsoft has plans, especially in the realm of games, but I’m not sure I’d want to bet on the future if this aspect is important to you. The iPod is a much better choice in that case.

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