(b) of the section the words used are "persons accused of an offence and persons accused of abetment, or of an attempt to commit such offence ", a reasonable construction of these words could not lead to the conclusion that the words " an offence " meant a single offence because under s. 2006, PW8 received another call from the kidnappers and PW8 informed them that he has arranged the ransom money and PW8 was asked to bring the money at New Gandak Bridge ahead of Line Hotel of Bachcha Babu at Sonepur.

Another telephone call was received by PW8 on 1. We have come to this conclusion only because we find that clause (d) of section 80-IB(10) is inextricably linked to the date of the approval of the housing project and the subsequent development/construction of the same, and has nothing to do with the profits derived therefrom. When the Assessee claims a deduction under section 80-IB(10), the Assessee is required to comply with such a condition only if it is on the statute-book on the date of the approval of the housing project and it has nothing to do with the year in which the profits are brought to tax by the Assessee.

In Laxmi Kant Pandey, this Court duly noted the provisions of the Convention on the Rights of the Child, but in the general context of adoption of children and, in particular, regarding the necessity to involve the natural parents in the consequent guardianship/custody proceedings 2005-06 or thereafter. It is of relevance to note that when any loss is returned in any return it need not necessarily be the loss of the previous year concerned. The State of Kerala[3] which is to the same effect.

It may also include carried-forward loss which is required to be set up against future income under Section 72 of the Act. It seems to us that this interpretation does not impart comprehensive significance to Section 7, which is the quintessence of the Act. In the present factual matrix, Accused No. Both the sentences were ordered to run concurrently. If duty has been paid, then benefit or credit for the duty paid would be available to the appellant under Rule 56-A of the Central Excise Rules, 1944.

2006 and the final amount of ransom was fixed for Rs. The law is well settled that the applicable provision would be the law as it existed on the date of the filing of the return. 13 of the General Clauses Act (Central Act X of 1897) words in the singular shall include the plural and vice versa. 1 abducted the deceased with help of Accused No. They did not show any regret, sorrow or repentance at any point of time during the commission of the heinous offence, nor thereafter, rather they acted in a disturbingly normal manner after commission of crime.

Fuller[7] but until the adjudication by a superior court on such a point is set aside by adopting the appropriate course, it would not be open to be corrected by the exercise of the writ jurisdiction of this Court nWhen the jurisdiction of the court depends upon the existence of some collateral fact, it is well settled that the court cannot by a wrong decision of the fact give it jurisdiction which it would not otherwise possess, vide Bunbury v.

1 for the second pick up and exited the cab only prior to reaching the gate of the Company. However, before discussing the intendment and interpretation of the Act, it would be helpful to appreciate the manner in which the same issue has been dealt with in other statutes and spanning different legal systems across the globe The impugned judgment is, therefore, in accordance with the Act and should be upheld. but PW8 expressed his helplessness to meet the demand, and the demand was reduced to two lakh rupees.

The fact that the duty has been paid on the kraft paper is irrelevant for consideration of the issue before us. It has been established by strong and cogent evidence that after the commission of the gruesome crime, Accused No. Counsel for the appellant sought to contend that the kraft paper was duty paid goods and there was no change in the essential characteristic or the user of the paper after lamination.

161 of the Code and two years' rigorous imprisonment under s. To our mind, we do not think that the condition/restriction laid down in clause (d) of section 80-IB(10) has to be revisited and/or looked at and complied with in the assessment year in which the profits are offered to tax by the Assessee. 2005- 06 or thereafter, the said housing project would have to comply with the provisions of clause (d of section 80-IB(10).

It is contended on behalf of the State that Section 11 requires a notice to be given to the ˜parents of a minor before a guardian is appointed; and that as postulated by Section 19, a guardian cannot be appointed if the father of the minor is alive and is not, in the opinion of the court, unfit to be the guardian of the child. Therefore, the applicable law on the date of filing of the return cannot be confined only to the losses of the previous accouting years.

He also referred to the decision in the case of The Karimtharuvi Tea Estate Ltd. We may hasten to add that if a particular condition is not inseparably linked to the date of approval of the housing project, different considerations would arise. 2 accompanied Accused No. Accordingly, the learned judge convicted the appellant of both the offences charged and sentenced him to suffer one year's rigorous imprisonment and to pay a fine of Rs.

We therefore find no substance in the argument of the Revenue that notwithstanding the fact that the housing project was approved prior to 31st March 2005, if the construction was completed on or after 1st April, 2005 or if the profits are brought to tax in the A. 2, and subsequently they raped and murdered her.