This Court observed as under: Thus, Rule 1 of the Rules of Interpretation lays down that for legal purpose classification shall be determined advocates in Supreme Court accordance with the terms of headings and any relative section or Chapter Notes, provided such headings or Notes do not otherwise require a different interpretation. Those sanads, however, have not been produced, as also some of the sanads of the Peshwas, which were mentioned by the Inam Commission in Ex.
The agreement makes it clear that it is an agreement entered into under Section 35 of the GMB Act allowing the licensee – UCL to construct a jetty and thereafter maintain it at its own cost. To that extent we agree with Shri Adhyaru, learned senior advocate appearing on behalf of revenue that the CESTAT does not seem to be correct in this behalf. None of these documents shows the terms on which the original grant was made, and in view of the meagreness of this evidence and its inconclusive nature, the High Court was justified in accepting the finding of the Inam Commission that the grant was to the Devasthan and constituted a Devasthan Inam.
It was observed that cutting of steel wires or the treatment of the papers is a process for the manufacture of goods in question. (See: clause 3 of the agreement). 845 strike as an effective counterpoise ” ; and so the author significantly concludes that ” it is no coincidence that statistics show a precipitate drop in the prevalence of sit- down strikes immediately upon validation by the United States Supreme Court lawyers Court India Law firms in Supreme Cour of Indiat Law firms in Supreme Cour of Indiat (Suggested Web site) Court of the National Labor Relations Act. The first four are letters written to Mukadams, Kamavisdars and Mamlatdars to continue 100 790 the Mokasa, Sahotra or Inam to Timayya, to whom the village was given as Madade-Mnash.
That does not, however, mean that any operation in the course of such process is not in relation to the manufacture. This being the position, we agree with Shri Tripathi, learned senior counsel on behalf of GMB that no service is rendered by GMB to UCL under the agreement. We may add that the rebate in wharfage charges of 80% is a condition imposed statutorily under Section 35 of the said Act. The earliest of them is of 1714 and the last is of 1755. The suit was decreed by the Civil Judge, to whom after integration the case was transferred, and the decree was confirmed by the High Court by the judgment under appeal.
It may be pointed out that during the course of this suit, a third defendant, namely, the Mamlatdar, Viswadar was also impleaded, because the property of Abu Panch had passed into the management of the Saurashtra Government under what is described in the case as the Gharkhod Ordinance. Collector of Central Excise [(1987) 1 SCC 600 : 1987 SCC (Tax) 138 : (1987) 28 ELT 56] , it was held that manufacture of fireworks requires cutting of steel wires and the treatment of papers and, therefore, it is a process for manufacture of goods in question.
But this would make no difference to the result of this case inasmuch as the very first condition that must be met under the definition of port service is not met on the facts of the present case. 2/3289 dated October 1, 1948, was ” illegal, unjust and against all canons of natural justice “. 541-2-0, being the consideration and expenses of a transfer of immovable property resumed under the said Order. It may further be pointed out that the two defendants other than the State of Saurashtra were discharged from the suit, and it proceeded only against the State of Saurashtra for the relief of declaration above described.
In the case of Kanubhai Brahmbhatt vs. ” It is in the light of this background that the Supreme Court lawyers Court had been( called upon to decide the question of reinstating employees in the Fansteel case (1). To say that it is in the nature of lease rent or licence fee, would not be correct inasmuch as a separate licence fee is payable under the agreement. State of Gujarat, AIR 1987 SC 1159, this Supreme Court India Law firms took serious concern of the litigants coming to this Court under Article 32 of the Constitution instead of first moving the appropriate High Court for the redressal of their grievances.
The notification purports to allow exemption from duty only when in relation to the manufacture of goods no process is ordinarily carried on with the aid of power. While interpreting the same exemption notification in Standard Fireworks Industries v. Consistently with its policy, the Act, which provides for overtime wages for employees in all establishments, provides for overtime wages for employees in factories as well by making the relevant provisions of the Factories Act applicable to them.
The first batch of documents to which our attention was drawn, concerns mostly Vihitgaon. He also asked for an alternative relief that the second defendant do return to him a sum of Rs. This makes it clear that during the currency of the agreement it is not the Board but the Licensee who keeps the said jetty in such condition that it is capable of enabling vessels to berth alongside it to load and unload goods. 204 and 206, however, mention even earlier sanads and the latter particularly mentions the original grant of the ruler, Mahomed Shah, under his own seal.