text stringlengths 5 5.67k |
|---|
The notes is as follows:- "Notes:-(i) Items of expenses to be excluded from costs-- a) Bonus in excess of statutory minimum Ratio |
b) Bad debts and provisions Ratio |
c) Donations and charities Ratio |
d) Loss/Gain on sale of assets Ratio |
e) Brokerage and commission Ratio |
f) Expenses not recognized by Income-tax authorities (salary/prequisities, advertisements, etc Ratio |
g) Adjustments relating to previous years Ratio |
In particular, he argued that Item (a) 'bonus in excess of statutory minimum' should not have been excluded so also items of expenditure coming under the other heads (b) to (g) which had been allowed by Income-tax authorities as legitimate expenses ARG |
His submission was that where bonus in excess of statutory minimum was payable under the provisions of the Bonus Act there was no option left to the manufacturer not to pay the excess bonus ARG |
Similarly where expenses have been legitimately incurred and allowed by Income-tax authorities, there was no justification for excluding those items of expenditure from the cost ARG |
We do not agree with the submission ARG |
It was open to the subordinate legislating body to prescribe and adopt its own mode of ascertaining the cost of production and the items to be included and excluded in so doing Ratio |
The subordinate legislating body was under no obligation to adopt the method adopted by the Income-tax authorities in allowing expenses for the purpose of ascertaining income and assessing it Ratio |
There may be many items of business expenditure which may be allowed by Income-tax authorities as legitimate expenses but which can never enter the cost of production Ratio |
So long as the method prescribed and adopted by the subordinate legislating body is not arbitrary and opposed to the principal statutory provisions, it cannot be legitimately questioned Ratio |
Another submission of the learned counsel relating to the norms for conversion costs, packing charges and process loss of raw materials and packing materials required to the notified for the purpose of calculating retail prices of formulations ARG |
The argument, for example, was that there should be a more scientific formula in regard to conversion cost and not, as was done, so many rupees and paise per thousand capsules or one litre of liquid ARG |
It is open to the subordinate legislating authority to adopt a rough and ready but otherwise not unreasonable formula rather than a needlessly intricate so-called scientific formula ARG |
We are unable to say that the subordinate legislating authority acted unreasonably in prescribing the norms in the manner it has done Ratio |
While on the question on formulations, we would like to refer to the "Oration" of Dr. N.H. Antia at the 24th Annual Convocation of the National Academy of Medical Sciences where he posed the question: "Why do we produce 60,000 formulations of drugs worth Rs.2,500 crores which reach only 20% of the population when WHO r... |
A general submission of the learned counsel was that the price of formulations should not have been prescribed until the review application filed by the manufacturer in regard to the patent bulk drugs was disposed of ARG |
He submitted that the price of a formulation was dependant on the price of the bulk drug and it was, therefore, not right to fix the price of formulation when the price of bulk drug was in question in the review application and there was a prospect of the price of the bulk drug being increased ARG |
We do not see any force in the submission Ratio |
We think that it is the necessary duty of the Government to proceed to fix the retail price of a formulation as soon as the price of the parent bulk drug is fixed Ratio |
Price fixation of a formulation is no doubt dependant on the price of the bulk drug, but it is not to await the result of a review application which in the end may turn out to be entirely without substance Ratio |
If a review application is allowed and the price of the bulk drug is raised and if in the meanwhile, the formulation had been ordered to be sold at a low price, it may result in considerable loss to the manufacturer Ratio |
But on the other hand, if the review application turns out to be entirely without substance and has to be rejected and if in the meanwhile the formulation is allowed to be sold at a higher price, the consumer public suffers Ratio |
hus, the ups and downs of commerce are inevitable and it is not possible to devise a fool proof system to take care of every possible defect and objection Ratio |
It is certainly not a matter at which the court could take a hand Ratio |
All that the court may do is to direct the Government to dispose of the review application expeditiously according to a time-bound programme Ratio |
All that the Government may do is to dispose of the review application with the utmost expedition Ratio |
But as we perceive the public interest, it is necessary that the price of formulation should be fixed close on the heels of the fixation of bulk drug price Ratio |
56 Ratio |
Another submission of Shri Diwan was that there was considerable delay in the disposal of the review applications by the Government and that even now no orders had been passed in several cases Ratio |
Accordingly to the learned counsel, the very delay in the disposal of review applications was sufficient to vitiate the entire proceeding and scheme of price fixation Ratio |
According to the learned counsel, the price of a bulk drug is dependant on many variable factors which keep changing very fast Ratio |
If time is allowed to lapse whatever price is fixed, it soon becomes out of date Ratio |
If review applications are not disposed of expeditiously the notifications fixing the prices must be struck down as having become obsolete Ratio |
It is difficult to agree with these propositions Ratio |
It is true that the price of a bulk drug is dependent on innumerable variables Ratio |
But it does not follow that the notification fixing the maximum price must necessarily be struck down as obsolete by the mere passage of time Ratio |
We agree that applications for review must be dealt with expeditiously and whenever they are not so dealt with, the aggrieved person may seek a mandamus from the court to direct the Government to deal with the review application within a time framework Ratio |
We notice that in all these matters, the High Court granted stay of implementation of the notifications fixing the maximum prices of bulk drugs and the retail prices of formulations Ratio |
We think that in matter of this nature, where prices of essential commodities are fixed in order to maintain or increase supply of the commodities or for securing the equitable distribution and availability at fair prices of the commodity, it is not right that the court should make any interim order staying the impleme... |
We consider that such orders are against the public interest and ought not to be made by a court unless the court is satisfied that no public interest is going to be served Ratio |
In the present case, on ex-parte interim order was made on April 20, 1981 in the following terms: "In the meanwhile on the petitioners' giving an undertakings to maintain prices both for bulk and formulation, as were prevailing prior to the impugned notification we stay implementation of the impugned bulk drug prices a... |
Thereafter on November 25, 1981, a further order was made to the following effect: "After hearing learned counsel and with their consent, and arrangement has been worked out as on interim measure RLC |
We, therefore, confirm till further orders the interim order made by us on April 20, 1981 RLC |
The terms of the said order, that is on the undertaking given on behalf of the petitioners to maintain status quo on the prices prevailing prior to the issue of the impugned notification, the petitioners, through their counsel further given an undertaking to this court that, in case the petition is dismissed and the ru... |
The petitioners, through their counsel further given an undertaking that in this court the petitioners would not contend or challenge the said amount if deposited, is not liable to be deposited under any law whatsoever RLC |
It is made clear that the undertaking is without prejudice to the petitioners' right to take appropriate directions from the Supreme Court if so advised in this regard RLC |
No doubt the order as made on November 25, 1981 has the manufacturers On terms, but the consumer public has been left high and dry Ratio |
Their interests have in no way been taken care of Ratio |
In matters of fixation of price, it is the interest of the consumer public that must come first and any interim order must take care of that interest Ratio |
It was argued by the learned counsel that the undertaking given by the parties lapsed with the disposal of the writ petition by the High Court and that it could no longer be enforced ARG |
We do not agree with this submission Ratio |
Apart from the fact that an appeal is ordinarily considered to be a continuation of the original proceeding, in the present case, we notice that further orders of the Supreme Court were also in contemplation and such further orders could only be if appeals were preferred to the Supreme Court Ratio |
We do not think that there was any doubt in anyone's mind that the matter would be taken up in appeal to the Supreme Court whichever way the writ petitions were decided Ratio |
We are of the view that the undertakings given by the parties in the present cases were intended to and do continue to subsist Ratio |
On the conclusions arrived at by us we have no doubt that the appeal must be allowed and the writ petition in the High Court dismissed Ratio |
However, we think that it is necessary to give a direction to the Government to dispose of the review applications after giving a notice of hearing to the manufacturer Ratio |
The hearing may be given within two months from today and the review application disposed of within two weeks after the conclusion of the hearing Ratio |
Any information sought by the manufacturer may be given to him at the hearing in terms of what we have said in the judgment Ratio |
The Union of India is entitled to the costs of the appeal and the writ petition in the High Court RPC |
It appears that although several writ petitions filed by different manufacturers were disposed of by the High Court by a common judgment, the Union of India filed an appeal within the prescribed period of limitation against one of the manufacturers, Cynamide India Limited only Ratio |
This was apparently done under some misapprehension that it would be enough if a single appeal was filed Ratio |
Later when it was realized that separate appeals were necessary, the Union of India filed petitions for special leave to appeal against the other manufacturers also Ratio |
As these petitions were filed beyond the prescribed period of limitation, petitions for condoning the delay in filing the petitions for special leave to appeal had to be and were filed Ratio |
These applications are strenuously opposed by the manufacturers who contend the ordinary rule which is enforced in cases of delay namely that everyday's delay must be properly explained should also be rigorously enforced against the Government Ratio |
It is contended that the Government is a well verse litigant as compared with private litigants and even if there is justification of adopting a liberal approach in condoning delay in the case of private litigants there was no need to adopt such approach in the case of the Government Ratio |
In cases like the present where parties have acted on the assumption that no appeals had been filed against them and have proceeded to arrange their affairs accordingly it would be unjust to condone the delay in filing the appeals at the instance of the Government Ratio |
Though we see considerable force in the submission of Shri Diwan, we think that the circumstances of the instant cases do justify the exercise of our discretion to condone the delay Ratio |
Two important features have weighed with us in condoning the delay Ratio |
One is that all the writ petitions were disposed of by a common judgment and an appeal had been filed in the principal case Ratio |
The other is that it is a 'matter of serious concern to the public interest Ratio |
We, therefore, condone the delay, grant special leave in all the petitions for special leave and direct the appeals to be listed for hearing on May 1, 1987 RPC |
Order accordingly RPC |
This appeal by special leave is from the judgment and order of the High Court of Andhra Pradesh dated 15th April,1986 FAC |
On or about th of April.1948 Sail Nawaz Jung,the then ruler of Mukkalla State,South Yeman in Arabia settled some of the properties with which the appeal is concerned by a Registered Tamleeknama in favour of his son Sultan Awaz and his grandson Galib Bin Awaz FAC |
In 1954,there was Wakfnama by the said Sail Nawaz Jung FAC |
On or about 23rd of August,1963 FAC |
the Military Estate Officer,Secunderabad of FAC |
Andhra Pradesh requested for the requisition of the property named as "Sail Gulshan" with a vast extent of land and palaces with roads and surrounded by a compound wail measuring 19 acres and 10 guntas situated in the heart of Hyderabad city near Sarojini Devi Hospital FAC |
The property in question was taken possession of on or about 12th of September,1963 FAC |
In this appeal we are concerned with the claim for compensation for the said acquisition by one Abdul Khader who was a flower picker FAC |
He had claimed rights as a tenant during the requisition FAC |
His claim for compensation for requisition was settled by sharing the rent in or about 1969.The appellant is one of the owners of the property in question deriving their title and right from the said Sail Nawaz Jung FAC |
On or about 3rd February,1970 the Collector issued notice for acquisition of the property u/s.7(1) of the Requisitioning and Acquisition of Immovable Property Act,1952 being Act 30 of 1952 FAC |
hereinafter called the Central Act).The Gazette Notification for the acquisition was issued on 12th March,1970.The controversy in this case relates to the question whether Abdul Khader was 'a protected tenant' under the Andhra Pradesh (Telangana Area FAC |
Tenancy and Agricultural Lands Act,1950 being FAC |
Act No.XXI of 1950 FAC |
hereinafter called the Andhra Pradesh Act FAC |
The purpose of the said Act as the Preamble states was,inter alia,to enable the land-holders to prevent the excessive sub-division of agricultural holdings and empower government to assume in certain circumstances the management of agricultural lands,to provide for the registration of Co-operative Farms and to make fur... |
S.2(r) states that the expression 'protected' means a person who is deemed to be a protected tenant under the provisions of the said Act STA |
Chapter IV of the Andhra Pradesh Act deals with protected tenants and s.34 of the said Act provides who is to be considered as a protected tenant and uses the expression that a person shall,subject to the provisions of sub-ss.(2) and (3),be deemed to be a protected tenant in respect of the land if he has fulfilled the ... |
Sub-s.(2) of S.34 of the said Act also deals with "to be deemed to be a protected tenant in respect of any land",for certain purposes STA |
S.35 of the said Act deals with decision on claims and stipulates by sub-s.(1) of S.35 of the said Act that if any question arises whether any person,and if so what person,is deemed under S.34 to be a protected tenant in respect of any land,the landholder,or any person claiming to be so deemed,may,within one year from ... |
Sub-s.(2) of S.35 stipulates that a declaration by the Tahsildar that the person is deemed to be a protected tenant or,in the event of an appeal from the Tahsildar's decision such declaration by the Collector on first appeal or by the Board of Revenue on second appeal,shall be conclusive that such person is a protected... |
S.36 of the said Act deals with the recovery of possession by protected tenant STA |
S.37 deals with persons not entitled under s.34 to be deemed in certain circumstances as protected tenants STA |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.