TaxTMI 
TaxTMI 
1984 (7) TMI 391
X X X X Extracts X X X X
X X X X Extracts X X X X
....-1972, the Asstt. Commercial Tax Officer checked a lorry bearing registration number MYD 4124 engaged by the applicant, Rekhi Roadlines Private Limited to transport their goods from Bangalore to Madras and recovered 210 wrist watches bearing foreign names such as Henry Sandos, Fortis, Citizen, etc. etc., kept in a packet labelled "stationery articles". The consignment in question was transported from the applicant's head office at Bangalore to their branch office at Madras under 'self' free of charge with a false package label "stationery articles". The Branch Manager of the applicant's company who cleared the consignment on behalf of the applicant's company and his Assistant Vijayan, when examined by the authorities admitted that the watch....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed, much less legally evaluated the evidentiary value of the various statements of the applicant's employees M/s. Kumaraswamy and Vijayan. It was submitted by the learned Departmental Representative that the Tribunal, in the light of the ratio of the Supreme Court in the case of State of Maharashtra v. Natwarlal Damodardas Soni, reported in AIR 1980 S.C. 593, has applied the principles embedded under Sections 106 and 114 of the Evidence Act against the applicants in the context of the materials on record and the Criminal Court has never adverted to this aspect at all. Finally, it was urged that the Criminal Court has also found as under : "I have therefore, no hesitation in holding that it is the accused 1 and 2 who have dispatched this co....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... under writ proceedings where the writ petitioner who was an employee of the Food Corporation of India was originally convicted of certain offence in the Criminal Court and based on that conviction, he was called upon to show cause as to why he should not be dismissed and pursuant to proceedings initiated under Regulation 58 of Section 5 of the Food Corporation of India (Staff) Regulations, 1971, he was dismissed from service. But, ultimately the conviction was set aside by the High Court resulting in the writ petitioner being restored back to service. It is thereafter the old charges were resurrected and the writ petitioner was proceeded against departmentally. It is in this context the High Court held that action initiated on the basis of....