Nauka programowania, teoria czy praktyka?

Oczywiście pomijając kwestię wyboru języka która pod tym względem jest chyba bezkonkurencyjna, wybór ścieżki nauki jest jednym z najczęściej poruszanych tematów przez osoby chcące zacząć naukę programowania. W kwietniu 2017 przed takim samym wyborem stanąłem również ja. Co wybrałem i jak oceniam ten wybór dziś? Zapraszam do lektury.

Skąd pomysł na naukę programownia

Swoją naukę programowania rozpocząłem gdzieś w Kwietniu ubiegłego roku. O dziwo z wyborem języka nie miałem większych problemów ponieważ w momencie w którym zacząłem myśleć o programowaniu, wiedziałem już co z jego pomocą chcę stworzyć.

Brakowało mi w sieci miejsca gdzie mógł bym oferować swoje usługi jako elektryka równie łatwo jak dodaje się ogłoszenie odnośnie sprzedaży  telefonu na OLX czy Allegro.

Z drugiej strony co rusz słyszę o kimś kto nie może znaleźć fachowca do położenia płytek w łazience czy udzielenia korepetycji z matematyki dla swoich pociech.

Tak więc wiedziałem już że chcę stworzyć serwis w którym swoje usługi mogli by oferować nie tylko fachowcy/wykonawcy, ale też ludzie mający konkretną usługę do wykonania/zleceniodawcy.

Początki nauki

Tak więc po krótkim rozeznaniu jak tworzy się strony internetowe jedynym słusznym wyborem (bynajmniej wtedy) okazał się PHP, oczywiście w połączeniu z HTML i CSS. (później doszedł jeszcze JS)

Zacząłem od kursu pana Mirosława Zelenta na YT,(link do kanału)  na początku tylko oglądałem i robiłem notatki. Po przerobieniu kilku pierwszych lekcji sidłem do kodu i okazało się że samodzielnie nie potrafię napisać praktycznie nic.

Później zacząłem aktywnie przerabiać kolejne tutoriale jednocześnie pisząc kod i wykonując zadania. Trwało to co prawda 2x dłużej niż samo oglądanie lecz przyniosło wymierne efekty, ponieważ po przerobieniu całego kursu byłem w stanie prawie samodzielnie napisać skrypt rejestracji i logowania.

Panel logownia
Panel logownia

Dalszy rozwój

Niestety pan Zelent dość sporadycznie dodawał kolejne części kursu i aby pisać dalsze części strony sięgnąłem po książkę PHP i MySQL Wademecum Profesjonalisty i HTML i CSS. Zaprojektuj i zbuduj witrynę WWW.

O ile z tej pierwszej książki wyciągnąłem kilka ciekawych technik to ta druga to raczej zbędny wydatek. Podobną wiedzę można zdobyć oglądając kilka pierwszy lepszy tutorial na YT czy czytając jakiś internetowy kurs HTML/CSS.

Między czasie natrafiłem w internecie na kilka opinij odnośnie nauki programowania, z których wynikało że najlepszą metodą jest praktyka czyli kodowanie. Z resztą podobne wnioski zaczęły mi się same nasuwać po kolejnych samodzielnie napisanych, coraz to większych i bardziej skomplikowanych skryptach.

Więc po przerobieniu jednego kursu i przeczytaniu dwóch książek tak sobie klepałem ten kodzik i klepałem, po drodze szukając rozwiązań napotkanych problemów w internecie. Strona rosła, skrypty działały a Damian był zadowolony.

Pierwsze potknięcie

Po raz pierwszy lampka ostrzegawcza zapaliła mi się jakoś we wrześniu kiedy to wrzuciłem stronę główną na jakiś darmowy hosting i po odpaleniu jej na telefonie stwierdziłem że wygląda fatalnie.

Wtedy to zacząłem szukać informacji o technologii RWD, o której słyszałem wcześniej, ale stwierdziłem że na razie nie będę sobie tym zawracał głowy i wdroży się później.

Po przeczytaniu książki Responsywne strony WWW dla każdego zacząłem wprowadzać zmiany na swojej stronie. Okazało się że przerobienie istniejących plików .css jest trudniejsze niż myślałem, i trzeba było napisać całą warstwę stylistyczną od nowa.

Na wprowadzenie zmian potrzeba było 3 tygodni. 3 tygodni których jak się można domyśleć można było uniknąć i spożytkować je lepiej.

Drugie potknięcie

Po tych wydarzeniach przez kolejne kilka miesięcy rozbudowywałem moją aplikację o kolejne moduły dodając kolejne funkcje. Z każdą kolejną zmianą bądź nową funkcjonalnością okazywało się że trzeba grzebać w coraz to większej ilości kodu.

W tej chwili często jedna mała zmiana powoduje niezamierzone efekty w innej części serwisu. Co raczej nie jest dobrym prognostykiem ku dalszemu rozwojowi aplikacji.

Jak już wspominałem w tym wpisie, zabrakło dobrego przemyślenia i projektu u podstaw witryny.Jednak jak miałem na to wpaść skoro moja wiedza opierała się na jednym tutorialu i kilku książkach?

Postanowiłem też że zacznę programować obiektowo. Niby coś tam kiedyś poczytałem coś obejrzałem. Napisałem więc pierwszą klasę, pierwsze metody i właściwości. Jednak jakoś się to kupy nie trzymało.

Jak myślicie dlaczego??

Pozycje do przeczytania
Pozycje do przeczytania

Teoria czy praktyka? Wnioski

Nie samą praktyką człowiek żyje. Porównując do bardziej ogólnego przykładu to tak jak by zapamiętać kilka podstawowych znaków drogowych wsiąść w samochód i pojechać.

Niby dało by się, może nawet przejechało by się tak spory kawałek drogi ale o tragedię bardzo łatwo.

Przeczytanie jednej książki i napisanie 50 000 linijek kodu (wątpliwej jakości) nie uczyni z nas dobrego programisty. Podobnie jak przeczytanie 20 książek przerobienie, 10 tutoriali bez napisania jednego działającego programu.

Praktyka musi iść w parze z teorią. Bez solidnych podstaw nie da się stworzyć dobrego kodu w praktyce, a bez praktyki wykorzystać teoretycznej wiedzy.

Dlatego zachęcam żeby oprócz samego kodowania i rozwiązywania bieżących problemów, w między czasie poszerzać horyzonty wiedzą teoretyczną. Dzięki temu wasz kod będzie nie tylko działał, ale będzie miał coraz więcej jakości.

Pozdrawiam

 

 

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    Civil Appeal No. 102 of 2010 The appellant is usually a Publiuc Constrained Organization included beneath thhe businesses
    Act, 1956 and engaged from the business enterprkse of producing and promoting Grey Portland Cement.

    In exercise oof powers conferred bby Segment 8(5) of your Central Profits Tax
    Act, 1956 (for short, CST Act), The federal government of Rajasthan experienced issued a Notification No.

    F4(seventy two)FD/Gr.IV/81-18 dated 06.05.1986 letting partial exemptions through the product sales tax payable inn regard of inter-Condition gross salees
    inside thhe fashion and matter to your circumstances described therein. Partial
    exemption was granted under the claimed notificatio at the rate of
    50%/seventy five% on The idea of booswt in The proportion of all the inter-Point out product sales and reduce inn share
    of stock transfers even so the advantage underneath the stated notification wasn’t availabble on levy cement.
    From your evaluation year 1989-ninety to 1997-ninety eight the
    appellant were granted good thing about partial exemption under tthe notification dated 06.05.1986 aside feom the assesment year 1995-96
    and 1996-97 as no statements were being produced by the appellants becoming not
    eligible.

    2. It is necessary to condition right here the State, in workout of powers conferred byy Area 8(5) fom the CST Act,
    issued Notification No.

    F4(eight)FD/GR.IV/94-70 dated 07.03.1994 superseding the notificaton dated 09.01.1990 and directing that in respect of inter-State profits of cement,
    tax payable below sub-sections (one) and (two) from the
    claimed Area shall bbe calculated at the speed of 4%
    without having furnishing decoaration in Form ˜C, inter alia, topic
    into the ailment which the supplier building inter-State sales underneath
    this notification shall not be qualified to claim profit supplied by prtial
    exemption notification dated 06.05.1986. This notification remained in force from 01.04.1994 to 31.03.1997.

    three. The CCT vide Round No. two/94-95 dated fifteen.04.1994 clarified that inter-Condition profits oof cement duly supported by C and D forms shall be qualified for advantage of partial exemption notification dated 06.05.1986 and tat this sort of advantage would not use
    too inter-State income which are not supported by declarations in declarations
    in Varieties C/D.

    4. By Notification No. ninety seven-122 dated twelve.03.1997 issued
    below Portion eight(5) in the CST Act, the Point out Governing administration rescinded the Notification No.
    ninety four- 70 dated 07.03.1994 andd directed that CST on inter-Point outt preofits
    of cement shall be calculated at the speed of 4% inter alia topic to fulfilment oof your situation the dealler creating inter-State profiots less than tbis notification shall not be qualified to assert reward provided by partial exemption notification datted
    06.05.1986. This notification remained in pressure upto 31.03.1998.

    five. As being the factual score iis depicted, to
    the evaluation yr 1997- ninety eight, dispute arose whether the sale of levy cement in the base calendar year,
    i.e., 1984-eighty five, mayy be included and brought into account foor calculating The bbottom yrs figure
    for tthe objective of calculating thee benefits beneath thhe
    notification dated 06.05.1986. A re-evaluation notce was issued
    into the appellant for disallowing the reported
    partial exemption on the ground that though calculating the advantages under notification dated 06.05.1986
    the appellant-corporation experienced not provided the figure of sale of
    levy cement produced in The bottom 12 months, that is, 1984-eighty five.
    The stated re-evaluation detect was challenged from the appellant
    which shaped the subject mater of Writ Petition No.
    1790 of 2001 which waas dismissed through the Rajasthan Large Courtroom vide get dated 24.07.2002.
    A Unique Attractiveness bearing No. 497 of 2002 was ffiled against the buy dated 24.07.2002 prior to the
    Division Bench and over a reference staying made by the Division Bench, the subject was referred to a larger Bench andd the identical is pending consideration. An analogous dispute about inclusion of levy cement experienced also arisen to the evaluation year 1991-92 which were
    decided via the Tax Board, Rajasthan vide purchase dated 16.01.2003 iin favour on the
    appellant which attained finality given that no revision petiution was filed through the
    Pount ouut against the stted selection. To the evaluation 12
    months 1999-2000, the appellant was asked vide display cause see dated sixteen.ten.2001
    to elucidate why the good thing about partial exemption bwneath notification dated 06.05.1986 really should not be disallowed on the bottom that though calculating
    the benefits below notification dated 06.05.1986 the appellant hhad not bundled the figure of sale off levy cement manufactured
    in the base calendar year, that is definitely, 1984-eighty five.

    In oplposition to the claimed clearky show trigger notice writ petition bwaring No.
    4300 of 2001 was submitted andd vide order dated fourteen.08.2002 the Large
    Courtroom disposed with the explained writ petition in mild of the get dated 24.07.2002
    passed in Writ Petition No. 1790 of 2001. Staying aggrieved via the explained buy,
    the appellant experienced submitted a DB Special Attractiveness No.
    539 of 2002 and that is pending thing to consider. We may perhaps promptly make clear that we’re not
    concerned with the explained evaluation decades.

    six. For you assessment calendar year 2000-2001, a Demonstrate Brinjg about Discover dated 11.01.2001 was issued to your appellant in search of to disallow the reward
    below notification dated 06.05.1986 oon the bottom that the appellant experienced
    not calculated the advantages beneath notification dated 06.05.1986 just after such as the
    determine of sale of levy cementt in the base year, that’s, 1984-

    85. Frrom the reported show cause see Writ Petition bearing
    No. 551 of 2002 was submitted that’s pending prior to tthe Superio Court
    docket.

    7. In workout of ability beneath Section eight(five) on the CST Act the State Governing
    administration vide Notificaion No. ninety seven-266 dated 21.1.2000 directed that taax payable below sub-sections (one) and (two) in the staed Section about the inter- Staqte income of
    cement shall be calculated at the speed of six% inter alia subject matter to the affliction that the dealer making inter-Point out gross sales
    underneath this notification shall not be eligible to
    assert profit suppliedd under partial exemption notification dated 06.05.1986.

    eight. Following a lapsee of seven several years from your former circular dated 15.04.1994, the CCT issued One more Round No.
    94-95/119 dated 16.04.2001 purporting to make clear 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.

    Because of the reported circular the qualified authority presupposed
    to state that the supplier can avail of the benefit of either of thdse two notifications in any monetary yr which means thus that if he opts
    with the profit under notification dated 06.05.1986 for
    your year 2000-2001, he wouldn’t be entitleed to say
    simultaneous gain in respect off precisely the same yr underneath the notification dated 21.01.2000.

    nine. With the assessment 12 months 2000-2001, a demonstrate
    cause norice dated 19.08.2003 was issued because of the Business Taxes Officer to the
    appellant loooking for to disallow the advantages beneath notification dated 06.05.1986 with a purported
    retrospective sofftware of your Round dated 16.04.2001.

    Appellant challenged the said exhibt result in discover prior to thhe High Court dohket by way
    of a Writ Petition bearing No. 6192 of 2003. The High Court docket vide buy dated
    eighteen.eleven.2003 hel the stated show trigger discover dated 19.08.2003 wasn’t justified as Round daated 16.04.2001 could use only prospectively
    and not retrospectively.

    10. Even though finalizing the evaluation to the
    assessment calendar year 2001-2002, a present lead to detect dated
    19.08.2003 was issued purlortedly according to Round dated 16.04.2001 necessitating the appellant
    too show induce why the partial exemption claimed under Point out Goveenments notification No.

    F4(seventy two)FD/Gr.IV/eighty one-eighteen dated 06.05.1986 really should not be disallowed.
    Thhe appellant submitted its reply even so the examining authority vide purchase dated 26.08.2003 turned
    down the claim of partial exemption only on The premise of Ciircular dated sixteen.04.2001 and imposed more tax within the assessee ffor that evaluation caoendar year 2001-2002.

    eleven. The appellant filed an attraction before the Deputy Commissioner (Appeals), who allkowed the charm on 03.01.2004
    Keeping which the appellant could be entitled to aail such
    partial exemption in regard of inter-Condition income manufactured on which concessional rate of
    6%wasn’t availed of by it beneath notification dated 21.01.2000.

    twelve. Staying aggrieved by the buy in the appellate authority, the profits approacheed the Rajasthan Taax Board in attraction contending, inter alia, that as per circular dated sixteen.04.2001 the benefit couldn’t be claimed under notification dated 06.05.1986 In the event the unit had produced product sales under notification dated 21.01.2000. In essence, it had been urged that good thhing aboiut both the notifications couldn’t be availed of in the exact same monetardy calendar year. The Tax Board allowed the chgarm submitted with the profits. In opposition to the purchase on the Tax Board, the appellant submitted revision pegition ahead of the Substantial Courtroom along wkth the uncovered Solitary Judge vide order dated 17.04.2009 contemplating the submissions put forth becuse of the events and on analysing the theory stated iin Tata Cummins Ltd. v. Point out of Jharkhand[one], M/s Vividh Marbles Pvt. Ltd. v. Industrial Tax Officer[2], State of Rajasthan v. J.K. Udaipur Udyog Ltd. and A different[3], MRF Ltd. Kottayam v. Asstt. Commissioner (Evaluation) Sales Tax and ors.[four] and other authorities came to hold that issue no. three of Notification No. 21.01.2000 must be offered its simple and distinct this means and can’t be restricted only to the specific transaction of sale covered by notification dated 21.01.2000 alone and in the event the problem no. three unequivocally states that once the assessee avails of the good thing about concessional rate of tax less than notification dated 21.01.2000, he are not able to get the partial gain as envisaged during the Notification dated 06.05.1986 and appropriately repelled the stand of the assessee.

    13. We’ve read Mr. S. Ganesh, figured out senior counsel to the appellant and Mr. Jatinder Kumar Bhatia, uncovered counsel for that respondent.

    14. The seminal challenge that arises for thing to consider, succinctly put, is whether the appellant is entitled to dual advantage of partial exemption beneath the notification dated 06.05.1986 and also the reduced charge of tax @ 6% less than notification dated 21.01.2000.
    To answer the issue lifted, it’s important to confer with the notifications along with the language used therein to confirm the fundamental intention therein and to understand irrespective of whether grant of simultaneous exemptions and Added benefits can be contrary to the stated
    notifications. The main notification dated 06.05.1986 reads as
    underneath:- Notification No.File.four(72)FD/Gr.IV/eighty one-eighteen, S.O.
    23, Could six, 1986.

    In physical exercise of the powers conferred by sub-part (five) of area 8
    with the Central Income Tax Act, 1956( Central Act 74 of 1956),
    the Point out Governing administration, on getting glad that it is necessary so to complete
    in the public curiosity, in supersession on the Finance Office Notification No.
    F.4 (seventy two) FD/Gr.

    IV/81-36, dated December three, 1985, hereby directs that,
    with quick outcome, any seller, owning his area of organization and producing merchandise from the State of Rajasthan, could claim partial
    exemption from your tax payable in respect in the gross sales by him of this sort of goods in the middle of inter-Condition trade or commerce By means of reduction at
    the speed of 50% from the tax so payable on enhanced product sales upto fifty% and at the speed of
    seventy five% in the tax so payable on greater revenue revamped and above the aforesaid 50%, during the method and subject matter to your disorders as follows:- (1) This sort of reduction of tax shall be allowed to
    a seller only after As well as in respect of the rise that is effected in The share
    of your quantum of goods sold in the midst of inter-Point out trade or commerce out of the total quantum
    of goods offered within the Point out and
    in the middle of inter- State trade or commerce and
    dispatched to go Business office, Department Office, Depot or agent outside the Point out on the market exterior the State, during any accounting year as in opposition to this kind of proportion throughout the accounting calendar year 1984- 85.

    (2)In the case of a dealer who commenced the manufacture of
    products from the State of Rajasthan on or soon after one.1.1985,
    the normal of your aforesaid percentages in respect of another producers
    inside the Point out during the applicable sector throughout the accounting 12 months 1984-85,
    calculated and based on the examining authority Along with the approval of the Commissioner, shall be deemed for being The proportion in respect of these
    vendor with the accounting 12 months 1984-eighty five;

    (3) This boost effected in The proportion, as referred to in clause (one) higher than in regard
    on the revenue in the midst of inter-State trade or commerce, for being regarded shall
    be restricted to the extent on the lower in The
    share in regard on the despatch of products to go Business office, Branch Office,
    Depot or agent outdoors the Condition on the market outdoors the State, throughout the relevant accounting yr
    as towards these types of share over the accounting
    12 months 1984-85; and (four) No assert for these types
    of reduction of tax shall be permitted in regard of levy- cement.

    15. The notification dated 21.01.2000 is as below:- [No.File.4(one) FD/Tax Div. ninety seven-266] Jaipur, twenty first January, 2000
    In exercise of your powers conferred by sub-portion (5) of portion 8 of your Central Gross sales Tax Act, 1956
    the Point out Governing administration staying contented that it’s
    important in the public fascination so to carry out, hereby directs that the tax payable underneath
    sub-sections (one) and (two) with the claimed portion, by any supplier getting his place of organization in the Point
    out, in regard of sale of cement created by him from any these
    types of location of business in the Point out, in the midst of inter-point out trade or commerce, shall be calculated at the speed of six% on the following problems, namely:

    1. That the supplier shall record the correct identify with complete and full address
    of the purchaser during the bill or dollars memorandum for these types of inter- Point out sale to get issued
    by him;

    2. That the load of evidence the transaction was in the nature of inter- State sale shall be to the supplier;
    and

    3. The supplier making inter-Condition product sales under this notification shall not be eligible to
    assert Rewards supplied by notification No.File.4(seventy two) FD/GR.IV/81-18 dated six.5.1986 as amended occasionally.

    16. On the careful scanning on the notification dated 06.05.1986, it can be obvious that it makes
    it possible for partial exemption from gross sales-tax on inter-Point out product sales,
    subject to and while in the method stipulated therein. The exemption of 75%
    or 50% is granted with reference for the quantum of
    goods offered in the middle of inter-Condition trade or commerce outside of the total quantum of products sold throughout
    the State, as versus this sort of percentage in the course of the accounting 12
    months 1984-eighty five, which is taken care of as The bottom 12 months.
    According to the notification, it truly is relevant to a dealer who’s got his area of enterprise; and
    he need to be production goods inside the State. The intention is
    always to motivate inter- State sale of goods created and marketed
    by a supplier while in the Point out of Rajasthan. It’s got a goal.
    The increase in quantum of goods marketed in inter-State trade or commerce with reduction in quantum of inventory transfers by way of
    branch or depot transfers on which NIL or no Central Profits tax is relevant would increase the income
    from the Condition. Clause 4 with the notification envisages that no reduction of tax should be
    to be allowed in respect of levy cement.
    Computation of the total quantum of goods with reference for the exclusion of levy cement
    isn’t a subject matter of your present charm and that is pending
    for thing to consider prior to the Appellate Bench and One
    Choose of your Higher Court. Yet, it is obvious that variations in figures
    of your quantum of goods, no matter if with
    reference to inter-State product sales and intra-Point out sales in The
    bottom calendar year and in the year in which gain is claimed, would impression the willpower and quantification of the
    profit. Consequently, the exclusion or inclusion in the quantum or
    turnover is crucial and important.

    seventeen. The 21.01.2000 notification relates to a dealer having a position of enterprise during the Condition and is particularly in regard of sale of cement made by him from anyplace of business in the State in the midst
    of inter-State trade or commerce. Aside from the above, certain other disorders
    are to generally be happy. They’re (a) product sales-tax
    in regard of inter-State product sales as per the notification could well be calculated at the rate of 6%
    and (b) the seller building inter-State sales under notification dated 21.01.2000 would not
    be suitable to assert gain provided from the notification dated
    06.05.1986.

    Clause 3 of your notification lays down that if a supplier statements profit less than notification dated 21.01.2000, he is not eligible to claim
    the profit beneath notification dated 06.05.1986. Benefit
    beneath the two notifications can’t be claimed concurrently.
    It is easy and clear.

    18. A supplier building inter-Point out sales beneath the notification dated 21.01.2000 is disqualified rather than eligible to say advantage under the notification dated 06.05.1986.
    The main reason is always to deny dual reward and in addition the notification dated 06.05.1986 computes the profit on The idea of turnover.
    Bifurcation and division of turnover would bring
    about distortion and induce anomalies.

    19. To recover from the aforesaid deadlock, the acquired counsel to the appellant has lifted 3 contentions.
    The 2 notifications staying advantageous need to be liberally construed, for it can not
    be assumed that the intendment was that if an assessee statements and was entitled to a relatively smaller or
    partial exemption under notification dated 06.05.1986, he could be deprived
    of your exemption even though he fulfills the problems in paragraphs
    one and 2 from the notification dated 21.01.2000.

    The submission would be that the assessee could possibly get good
    thing about both the notifications although not the twin reward from the
    perception that inter-Point out profits on which good
    thing about concessional amount of tax of six% is not really availed of could possibly be granted partial exemption below notification dated 06.05.1986.
    Really besides the aforesaid argument, it really is urged
    that partial exemption may be granted beneath the notification dated 06.05.1986 in respect of such intra- Condition gross sales not included through the notification dated 21.01.2000; and benefit of partial
    exemption less than notification dated 06.05.1986 would co-exist While using the notification dated
    21.01.2000, even though in respect of various and unique transactions.
    The second limb of argument is this interpretation was the knowledge of the respondents, as they’d issued round dated fifteen.04.1994
    and pursuant towards the claimed circular, the appellant and the other assessees were being prolonged benefit of the notification dated
    06.05.1986 and also the notification dated 07.03.1994, which has now been changed and re- introduced in the shape of notification dated 21.01.2000.
    The plea of consistency specially when the revenue in before many years experienced
    acknowledged the said interpretation is highlighted.

    The last plank of argument could be the circular dated fifteen.04.1994 was clarificatory and had rightly interpreted
    and expounded the interaction in between the two notifications.
    Thus, the circular dated fifteen.04.1994 beneath the
    notification dated 07.03.1994 would equally implement and would manual the
    interpretation from the notification dated 21.01.2000.

    twenty. If you want to understand the contentions elevated,
    it is crucial to reproduce notification dated 07.03.1994 and also the
    circular dated fifteen.04.1994, and the circular dated sixteen.04.2001 by which circular dated fifteen.04.1994 was withdrawn. The notification dated 07.03.1994 reads as under:
    – Notification No.File.four (eight) FD/Gr.IV/94-70 S.O. No.

    two hundred, Jaipur, dated March 7, 1994.

    In workout of your powers conferred by sub-portion (five) of
    segment 8 of the Central Profits Tax Act, 1956 (Central Act seventy
    four of 1956), As well as in supersession of the Office Notification No.File.four (seventy two) FD/Gr.IV/eighty two-34, dated 27.06.1990, the State Governing administration being
    satisfied that it’s important in the general public desire so
    to do, hereby directs the tax payable underneath sub- sections (one) and (two) on the reported part, by any supplier obtaining his put of business inside the State,
    in respect of your revenue of cement made by him
    from any these types of location of organization in the middle of inter-Condition trade or commerce shall be calculated
    at the rate of four % with no furnishing of declaration in kind C
    or certification in type D on the subsequent ailments, specifically:- (i) the supplier
    shall record the name and whole and finish deal with
    from the purchaser in the Invoice or hard cash memorandum for these types of inter-State sale to become issued by him;

    (ii) the load to establish which the transaction was in the nature of inter-Condition sale, shall be to the supplier; and
    (iii) the seller building inter-State gross
    sales less than this notification shall not be eligible to assert benefit offered
    for through the notification No.F.4. (72) FD/Gr.IV/81-18, dated six.5.1986, as amended every so often.

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

    21. The circular dated 15.4.1994 is reproduced underneath:-
    Tax Policy round No.two/94-ninety five Condition of Rajasthan Industrial Tax Division No.
    Pa. 16/Spending plan/Tax/Commissioner/94-95/108 Dated 15/four/1994 To, All Deputy Commissioners, Business Tax All Assistant Commissioners,
    Professional Tax All Commercial/Assistant Industrial Tax Officers Circular The notification No.
    Pa. four (8) FD/Group-four/94-70 dated 7/3/1994
    was issued because of the Condition Govt and the rate of central tax to the inter-State
    sale of cement is fastened unconditionally at four percent in the event the declaration variety-C or type-D will not be submitted involving 1/four/1994 to 31/3/1997.
    Under the explained notification the trader carrying out the inter-Condition sale shall not be entitled to say to the gain created accessible from the notification No.

    F4 (72) FD/Group-four/61-eighteen dated 6/five/1986 amended from time to
    time.

    It’s built very clear in this respect that the benefits manufactured obtainable through the notification No.

    F four (seventy two) FDR-Team-four/81-eighteen dated six/5/1986 as amended occasionally with respect into the
    inter-Condition sale in the cement done While using the form-C or form-D, but aforesaid advantage shall not be offered just in case the
    inter-Condition sale is done with no type-C or sort-D.

    22. The round dated 16.04.2001 withdrawing the round dated 15.04.1994 is
    as follows:- Federal government OF RAJASTHAN Industrial TAXES Office No.File-sixteen (Price range) Tax/CCT/94-ninety five/119 Dated April 16th, 2001 All Dy.
    Commissioners All Assistant Commissioners All Business Taxes Officers.

    All Assistant Industrial Taxes Officers.

    Round An issue has actually been lifted as towards the applicability of
    Finance Division notification No.F.4(72)FD/Br.IV/ 81-18 dated 06.05.1986 vis-a-vis notification No.File/(8) FD/Gr.IV/94-70 dated 07.03.1994 and equivalent subsequent
    notification dated twelve.03.1997 and the present notification dated 21.01.2000.

    The issue continues to be examined and it’s clarified that
    a vendor can avail the benefit of either of both of these notifications in any money yr.

    For example, if he opts for advantage below notification dated
    06.05.1986 for your monetary 12 months 2000-2001, he would not be entitled to say simultaneous benefit in exactly the same 12
    months under the notification delivering for lower charge of tax on cement in course of inter-state trade or commerce without any supportive Form C or D.
    For that reason, if the good thing about notification dated 21.01.2000 is getting availed in almost any economical year,
    the vendor shall be debarred from boasting any advantage beneath notification dated six.5.1986 for a similar evaluation year.

    Retaining in watch the above status, the Circular No.F.16 (Funds)Tax/CCT/ninety four- ninety five/108
    dated 15.04.1994 is hereby withdrawn as well as dealers will likely be entitled to assert advantage of possibly of the two notifications in any fiscal calendar year.
    Motion could possibly be taken accordingly.

    Sd/- (P.K.Deb) Commissioner

    23. Since the factual rating would depict, Notification dated
    07.03.1994 was relevant from 1st April, 1994
    to 31st March, 1997. It wasn’t applicable with outcome from 1st April, 1997.

    In this type of situation, the plea of the appellant that dual benefits
    had been availed of below notification dated 07.03.1994
    post 1st April, 1997 is unacceptable and should be rejected.
    Be it observed, by A further notification No.

    97-122 dated 12.03.1997, the State Federal
    government experienced rescinded notification dated 07.03.1994 and directed which the Central Product sales
    Tax shall be calculated @ 4%, subject to your problem the supplier building inter Condition sales With this notification would not be
    eligible to assert good thing about partial exemption beneath the notification dated 06.05.1986.
    The notification dated 12.03.1997 experienced remained in drive upto 31st March, 1998.

    The circular dated fifteen.04.1994 in Categorical words was not relevant into the notification dated
    21.01.2000.

    24. It is limpid that the round dated fifteen.04.1994,
    when in force, experienced referred to the notifications
    dated 07.03.1994 as well as 06.05.1986. Under the notification dated 07.03.1994, the rate of central tax
    on inter-Condition sale of cement was unconditionally fixed at four%, regardless if there was no declaration in Sort C
    and Sort D. The notification dated 06.05.1986 relating to inter-Condition sale required Sort C and Variety D, for availing the
    reward. The round did not in obvious and categorical conditions lay down that twin or
    multiple Gains beneath the two notifications might be
    availed of by the same supplier. It, nonetheless, appears that both of those the
    assessee plus the Revenue experienced understood the round dated 15.04.1994 to signify that inter- Point
    out transactions would qualify and will be entitled to partial exemption under the notification dated 06.05.1986,
    when accompanied with Type C and D and for inter-Condition sale transactions with no Variety C and D, benefit of notification dated 07.03.1994 would
    use.

    twenty five. The comprehension with the assessee as well as
    Income, from the acquiring factual matrix, has its
    very own limitation. It really is as the basic principle of res judicata would
    have no software Regardless of the comprehension through the assessee along
    with the Revenue, for your round dated fifteen.04.1994, is not to the precise outcome as
    recommended and, even further notification dated 07.03.1994 was legitimate between 1st April,
    1994 as many as 31st March, 1997 (upto 31st March, 1997
    vide notification dated 12.03.1997) and not thereafter.
    The Industrial Tax Division, by a circular, might have prolonged the
    reward underneath a notification and, for that reason, principle of estoppel would use, even though you will find authorities which opine that
    a circular couldn’t have altered and limited the notification to the determent on the assessee.

    Circulars issued underneath tax enactments can tone down the rigour of law, for an authority which wields electrical power for
    its own benefit is offered suitable to forego gain when essential and considered vital.
    This ability to problem circulars is for just,
    good and efficient administration of your function As well as in public fascination. This is
    a effective power for suitable administration of
    fiscal law, so that undue hardship will not be induced.
    Circulars are binding over the authorities administering the enactment but can’t alter the provision on the enactment, and so on. to the detriment of your
    assessee.

    Useless to emphasise that a circular shouldn’t be adverse and lead to prejudice to the assessee.
    (See : UCO Bank, Calcutta v. Commissioner of Income Tax, West Bengal[five]).

    26. In Commissioner of Central Excise, Bolpur v.
    Ratan Melting and Wire Industries[six], it has been held that circulars and directions
    issued with the Board are binding to the authorities underneath
    respective statute, but when this Court or Substantial Court lays down a basic principle,
    it would be appropriate for the Court docket to immediate the round shouldn’t
    be specified impact to, to the circulars usually are not binding on the
    Court docket. In the case at hand, the moment round dated fifteen.04.1994
    stands withdrawn vide round dated sixteen.04.2001, the appellant-assessee
    cannot 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 period of time in dilemma is mostly submit the round dated
    sixteen.04.2001. As we discover, the appellant-assessee has pleaded to
    get benefit of the circular dated fifteen.04.1994,
    which stands withdrawn and was only applicable on the notification dated 07.03.1994.

    It was not particularly applicable on the notification dated 21.01.2000.

    The point that the third paragraph of the notification dated 21.01.2000 is identically worded for
    the 3rd paragraph of the notification dated 07.03.1994
    but that will not by alone justify the applicability
    of circular dated 15.04.1994.

    28. With this context, we could Notice another competition that has been Superior before us.
    It is based on the doctrine of contemporanea exposition. Within our regarded
    as belief, the explained doctrine wouldn’t be relevant and
    can’t be pressed into provider. Use or apply produced under a statute is
    indicative on the which means prescribed to its phrases by modern day
    belief. In case of an historical statute, doctrine of contemporanea exposition is applied being an admissible help to
    its design. The doctrine relies on the precept that the phrases Employed in a
    statutory provision has to be recognized in precisely the same way by which they tend to
    be understood in everyday common parlance from the men and women in the area and business enterprise.
    (See : G.P. Singhs Ideas of Statutory Interpretation, 13th
    Edition-2012 at site 344). It has been held in Rohitash Kumar and Other folks v.
    Om Prakash Sharma and Some others[seven] which the mentioned
    doctrine should be used with warning and also the Rule
    will have to give way if the language with the statute is basic and unambiguous.
    Over a careful scrutiny in the language used in paragraph three of your notification dated 21.01.2000, it is actually challenging to hold
    which the mentioned notification is ambiguous or at risk of two
    views of interpretations. The language currently being simple and very clear,
    it doesn’t admit of two distinctive interpretations.

    29. On this regard, we may well state the circular dated 15.04.1994 was ambiguous and, therefore,
    provided that it absolutely was in operation and applicable perhaps
    doctrine of contemporanea exposition may be taken support of for
    its applicability. It is totally crystal clear that the benefit and
    edge was given underneath the circular rather than beneath the notification dated 07.03.1994, which was lucid and couched in various conditions.
    The circular acquiring been withdrawn, the competition of contemporanea exposition isn’t going
    to commend acceptation and should be repelled and
    we accomplish that. We keep that it will surely not use to the notification dated 21.01.2000.

    30. In view on the aforesaid Evaluation, we don’t discover any merit in the moment charm and the exact same is,
    accordingly, dismissed. There shall be no order concerning costs.

    Civil Attractiveness No. 6136 of 2013

    31. In watch with the judgment handed in Civil Attractiveness
    No. 102 of 2010, this attraction also stands dismissed.
    There shall be no purchase as to costs.

    The Appellant is definitely the Fourth defendant in O.S.
    No. 666 of 2001 submitted by her brother Sri A. V. Venkataraman for partition and allotment of a share of
    six/twenty in the property while in the Court of Extra Subordinate Judge, Chengalpattu.

    Defendants No. 1 to 3 tend to be the sisters in the Appellant.
    It absolutely was averred during the plaint which the match property was an ancestral
    residence inherited by The daddy from 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 plus the defendants.

    Based on the Plaintiff he was entitled to your share of 6/20,
    the 2nd and Fourth defendants 6/twenty share Every single and To start with
    and 3rd defendants one/twenty share Every single from the match house.
    Portion 29 A of your Hindu Succession (Tamil Nadu
    Amendment) Act, 1989 was inserted w.e.f. 15.03.1989 by which the daughter of a coparcener shall by start turned a coparcener in her personal appropriate in the exact same fashion for a son and was presented the same legal rights during the coparcenery house which the son experienced.
    Defendants 1 and three married previous to the
    Modification and so that they were being entitled to 1/20 share.
    The Appellant married after the amendment and Defendant No.two did not marry as
    she was paralyzed in a collision on account of which they were being entitled to 6/twenty share.

    The Appellant filed a penned statement professing a
    share of 36/ninety.

    two. The extra Sub Judge, Chengalpattu by his judgment dated 27.07.2004 decreed the match holding
    which the Plaintiff, the Second Defendant plus the Fourth defendant (Appellant) had been entitled to your share of 6/20 each and First and 3rd defendants
    have been entitled to some share of 1/twenty Each and every from the
    match house. The Appellant most well-liked A.S.
    No. 39 of 2006 during which she stated which the Plaintiff
    omitted other Homes which were being obtainable
    for partition and the accommodate for partial partition was lousy in regulation. The Principal District Judge, Chengalpattu dismissed A.
    S. No.39 of 2006 by a judgment dated twenty.eleven.2006.
    The Appellant approached the Higher Court of Judicature at Madras by submitting 2nd Enchantment No.1168 of 2007 which
    was also dismissed on 01.11.2007.

    three. Aggrieved with the judgment on the High Court, the Appellant submitted Civil Enchantment No.
    5053 of 2009 which was permitted by this Court by a judgment dated 03.08.2009.
    This Court docket examined the scope of Part 29 A of your Hindu Succession (Tamil Nadu Modification) Act, 1989 and held that the daughters who got married just after
    1989 would have equal share as that of the son. After a
    vital examination from the registered deed of partition, this Court held that each
    one the immovable properties inherited by Sri A.V.

    Venkataraman weren’t included in the fit schedule. Lastly, this Courtroom remitted the subject towards the Demo Court for the reason that each one the Attributes which were being inherited because of the Appellants
    father by virtue with the registered deed of partition dated 27.04.1954 weren’t A part of the fit agenda.

    four. The Additional Subordinate Judge, Chengalpattu by his judgment dated 08.09.2010 handed a preliminary decree Keeping which
    the Appellant is entitled to 1/four share from the go well with assets(household) and which the Plaintiff is entitled to remaining three/4 share.

    The above mentioned judgment was passed via the Trial Courtroom on re-evaluation of the material on record
    right after obtaining that there was no documentary proof of availability of any
    additional property for partition. It truly is pertinent to say that the initial Plaintiff, A.
    V.

    Anantharaman, died on twenty.04.2010 during the pendency of O.S.
    No. 666 of 2001. Respondents No. 1, 2 and
    3 herein ended up introduced on history as LRs of the initial Plaintiff
    on 21.07.2010 as Plaintiffs No. 2, 3 and 4.

    5. Attractiveness Accommodate No. 3 of 2011 was filed by Respondents No.
    four and five herein who’re Defendants 1 and
    three in O.S. No.666 of 2001 and Attraction Match No.nine of 2013
    was submitted by the Appellant herein within the Courtroom of Principal District Decide, Chengalpattu, assailing the judgment of
    the Additional Subordinate Choose, Chengalpattu in O.
    S. 666 of 2001 dated 08.09.2010. The Principal District Choose,
    Chengalpattu authorized equally the appeals, set aside the judgment and decree handed by the Additional Subordinate Judge, Chengalpattu in O.S.

    No.666 of 2001 dated 08.09.2010 and remitted the matter again on the Demo Court.

    It absolutely was held in the above judgment that the Instructions
    supplied by this Courtroom in Civil Charm No.5053 of 2009 were
    not complied with through the Demo Courtroom as every one of the properties which were inherited by Sri A.V.
    Venkataraman via the partition deed dated 27.04.1954 weren’t included in the partition suit.

    six. C.M.A. Nos. 3041 of 2014 and 3042 of 2014 have been filed by
    Respondents No. 1 and a pair of herein (Plaintiffs No. two and three in the go well with)
    and C.M.A. Nos.3043 of 2014 and 3044 of 2014 had been filed
    by Respondents No. four and 5 herein (Defendants No. one and three in the go well with) while in the
    Superior Court docket of Judicature at Madras complicated the judgment dated 09.07.2014 in a very.
    S. 3 of 2011 along with a.

    S. No. 9 of 2013. The Large Court docket allowed the CMAs,
    set aside the judgment and decree of the primary Appellate Court docket and granted a preliminary decree from the match for partition by
    declaring the Plaintiffs have been entitled for 5/eight share jointly and Defendants 1, three
    and 4 ended up entitled to 1/eight share from the fit household
    home. Aggrieved via the mentioned judgment of the High Courtroom, the Appellant has submitted the above Civil Appeals.

    7. The Appellant appeared in man or woman and submitted that the obtaining recorded through the Significant
    Courtroom that there was no direction with the Supreme Courtroom to incorporate other Qualities in the
    fit plan to permit the parties to assert their share is erroneous.
    She also submitted the Significant Courtroom was Improper
    in its discovering this Court though remanding Civil Appeal No.5053 of 2009 only granted liberty to amend the pleadings, file additional paperwork and to lead more proof in aid in the amended pleadings.

    The Appellant also submitted the judgment of the primary Appellate Court was wrongly reversed by the Significant Court docket on a mis-interpretation from the remand get passed
    by this Court in Civil Attractiveness No.5053 of
    2009. The Appellant additional submitted that one other results on other aspects with the Superior
    Courtroom have been unwarranted. The Appellant also submitted the declaration from the impugned judgment on the Higher Court docket that the Appellant is entitled to one/8 share is erroneous.
    Mr. V.M. Venkatramana, uncovered Counsel, showing up for Respondents
    1 and a pair of submitted that apart from the ancestral residence there isn’t any other Houses that were readily available
    for partition. He further submitted that two
    plots i.e. Plot two and 3 at 185, Adyarthankal
    have been acquired underneath the Land Acquisition Act in 1956.
    He also supported the judgment in the Substantial Court, which In accordance with him, does not
    are afflicted with any infirmity.

    eight. The only real position being resolved In such a case is
    whether or not the Higher Courtroom was correct in interfering With all
    the judgment from the Lower Appellate Court docket by which
    the suit was remanded for the Demo Court docket. As mentioned before, this Courtroom in its judgment dated 03.08.2009 in Civil Appeal No.5053 of
    2009 has categorically held that all the Attributes that were inherited by Sri A.V.

    Venkataraman by virtue of a registered deed of
    partition dated 27.04.1954 have not been A part of the suit plan. This Court clearly held in the
    stated judgment that A further floor for remand was that the Appellant has
    taken a steady stand from the beginning which the fit for partial partition was
    terrible in legislation. Inside our watch, the First Appellate Court
    was ideal in remitting the subject to your Demo Court docket to take into
    account the other Homes which had been inherited from the Appellants father,
    Sri A. V.

    Venkataraman, by virtue of the registered deed of partition dated 27.04.1954.
    The Superior Courtroom dedicated an mistake in holding that there
    was no direction provided by this Courtroom for such as the other Houses
    from the suit plan. The Large Court held that the sole course presented by this Court docket while remitting
    back again to the Trial Court was to provide
    a possibility towards the get-togethers to amend their respective pleadings, file extra files and to guide
    further more proof in assistance with the amended pleadings.
    The Higher Court was Incorrect in ignoring paragraph 33 in the judgment by which it had been Evidently held by this Court which the remand was warranted in see with the grounds pointed out therein. One of many grounds was that each one the properties
    that were inherited through the Appellants father, Sri
    A.V. Venkataraman, were not included in the fit agenda.

    9. As We have now held that the Significant Court mis-interpreted the judgment of the Courtroom in Civil
    Attractiveness No.5053 of 2009, we set aside the judgment with the
    Superior Courtroom and uphold the judgment of the 1st Appellate Courtroom in a very.

    S. No.3 of 2011 and 9 of 2013. The Trial Court is directed to look at the subject strictly
    in accordance With all the Instructions of the Court in Civil Enchantment No.5053 of 2009
    and choose expeditiously in perspective on the
    suit being of your year 2001.

    10. For the aforementioned causes, the Civil Appeals are authorized.
    No orders as to prices.

    The small dilemma involved with this attraction is: if
    the Large Court docket was justified in directing keep of
    your disciplinary proceedings initiated with the appellant-Bank from the respondent right until the closure of recording of prosecution evidence in the legal situation instituted
    from the respondent, according to the same information?

    2. The respondent was appointed during the clerical cadre with the appellant-
    Bank. At the related time, she was Doing work being an Assistant (Clearing).

    Allegedly, a while on 29th May possibly 2006, the respondent by her functions of Fee
    and omission induced loss to the Financial institution within the sum of Rs.

    forty four,40,819/- by granting credit history to 1 Laxman Parsad Ratre (who was an staff of Bhilai Steel Plant).
    The respondent herself introduced Laxman Parsad Ratre to open up an account while in the appellant Bank.
    On 7th November 2006, the respondent was placed beneath suspension for indulging in gross irregularities and misconduct like of misplacing the clearing instruments regarding several shoppers.
    The respondent vide letter dated 8th November 2006,
    not just admitted her misdeeds but assured the Main Supervisor
    of returning the quantity commensurate to the financial reduction induced towards
    the Lender because of her lapses for the earliest, failing which suitable motion can progress against her.
    The said communication reads Consequently:

    To, Main Manager State Bank of India Main Department, Durg (Ch.G.) Sir, Context :
    – Your memo variety “ Serial quantity/department/2006 “ 07/196 dated thirty.10.2006.

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

    What ever amount of money is available in this context that I will try out
    to pay for as early as is possible after obtaining the amount within the recognised resources.
    At this time I’m able to prepare Rs. 60,000/- And that i am depositing precisely the same.

    By mortgaging the family movable and immovable residence,
    arrangement for obtaining the quantity, believed and
    attempts are ongoing for creating these types of arrangement as early as you can.
    For the reason that this functions acquire time, I must be specified correct
    time to go more in hard work and to complete the work of mortgage.

    Our kinfolk staying nearby and distant and in other states, with them my Make contact with is ongoing and arrangement for the amount is ongoing.
    This get the job done can also be taking time. As a result to continue my hard work good time to be given to
    me.

    Amount of my C.P.File and salary is for use for
    compensating this quantity. I’ll keep on informing you pertaining
    to my each work and may deposit the money been given in checking account.

    I’ve finished this operate in psychological tension and as a result of stress of problem for which my heart
    is emotion sorry that I have utilised all Completely wrong ways and usually means.

    I have two smaller kids, spouse and old
    and sick mother and father, looking at All of this
    give me an opportunity to deposit the quantity obtained from my aforesaid efforts
    for which I is going to be grateful to you personally for
    my complete everyday living. I have not taken this kind of
    wrong move in fourteen several years of my lender provider but this
    step I’ve taken resulting from mental tension and predicament.
    By giving me apology, right time to perform my attempts.

    I guarantee you that I will not likely commit this sort of slip-up in long term.

    If I are unsuccessful in the above endeavours, you might be
    independent for initiating proceedings on me.

    Thanking you Dated :- 8.eleven.06 Sd/- (Neelam Nag) Senior Assistant

    3. Yet, a FIR was lodged in connection with the
    explained irregularities and misdeeds committed from
    the respondent bearing FIR No.1043/2006, for offences punishable below
    Sections 409, 34 in the IPC by appellant-Lender. Laxman Parsad Ratre has also been named being
    an accused while in the explained FIR. It truly is alleged
    during the FIR that Laxman Parsad Ratre who had account in Condition Lender of India issued two cheques in favour of Tanishk Securities both of those
    valued Rs.six,50,000/-, figuring out that he did not have equilibrium in his account.
    Those cheques were being deposited by Tanishk Securities of their U.T.I.
    Branch Bhilai for clearance. U.T.I. Branch dispatched These cheques to Condition Bank of India at Durg, Bhilai.
    The respondent was posted in that Department on the pertinent time, who
    in connivance Together with the co-accused dispatched
    All those cheques to Point out Bank of India, Malviya Nagar Department Though Laxman Parsad Ratre didn’t have account in that Department.
    The cheques ended up returned by that Branch. The respondent intentionally did not straight away
    return Individuals cheques to U.T.I. Department at Bhilai.
    Resultantly, U.T.I. Department at Bhilai as per the settled apply assumed which the cheques have already been cleared
    and introduced the payment to Tanishk Securities,
    by endorsing payment from the name of Point out
    Bank of India. Thereby leading to a lack of Rs. thirteen lakhs
    to Condition Financial institution of India. Which was revealed only on 28.ten.2006 through reconciliation of accounts of The 2 Banks.
    Further more, the respondent herself experienced introduced Laxman Parsad Ratre for opening an account during the appellant-Financial institution. She has admitted her
    lapse within the interaction despatched by her to the Main Supervisor of the appellant-Lender dated 8th
    November, 2006. In a very penned admission presented on 6th November, 2006 Laxman Parsad Ratre mentioned that he was associated with a felony action in connivance While using the
    respondent. The FIR has long been registered for offence
    of feasible lack of Rs. 29,fifty three,262/-.

    four. Right after registration of your FIR, the nearby police proceeded Using the investigation and filed demand-sheet No.
    sixty three/2007, beneath Segment 173 in the Criminal Procedure Code,
    on 6th February, 2007, ahead of the Magistrate.

    Legal Criticism No. 1043/2006 was registered for offences punishable less
    than Sections 409, 34 of IPC. The qualified Court docket then proceeded to body charges versus the respondent on 12th June
    2007. Thereafter, on 7th April, 2008, the appellants,
    by way of appellant No.2, termed on the respondent to supply
    a proof with regard to the alleged irregularities and misdeeds dedicated by her.
    The respondent vide conversation dated fifteenth April, 2008
    simply denied all of the allegations. The Capable Authority,
    consequently, chose to initiate departmental enquiry versus the respondent, for
    which, charge-sheet dated 19th September, 2008 was issued on the respondent, which reads Consequently:

    Shri Neelam Nag, Senior Assistant (Suspended) Indian State bank Bhilai
    Steel Plant Region Department Bhilai Sr. No.
    Ankara/Region 3/ Anushansha / 820 19th Sep, 2008 Demand sheet I in the capability of disciplinary
    authority demand pursuing expenses on you You’ve fully commited adhering
    to error throughout Performing in Durg Department.

    You may have specified identification to Lachhman Parsad Ratre for opening the account thereafter through this account
    via accounts you may have handle the Procedure from the
    Fund of other administrative accounts.

    By preserving account no. 01119-0021348 two cheques bearing no.
    463553 and 4635554 which is amounting to Rs. six,fifty,00.00
    Every single in favour of Tanishk Securities on 29.five.2006
    which was because of Durg Branch. Which was submitted by U.T.I.

    Lender for adjustment, as a result of not insufficient quantity in Durg Branch in place of returning to Bhilai Branch intentionally for making the balance
    of adjustment has transfer to Malviya Nagar Durg Department
    with responding.

    Two cheque bearing no. 4635553 and 463554 Each individual amounting to Rs.
    sixty five,0000/- which were being as a consequence of Durg Branch, Malviya Nagar Branch had returned
    with T.R.

    on 31.five.2006, which must have return by you to Head
    Branch Bililai with no continuing, however , you deliberately hold it along with you.

    The above incident element (facts are available mild) on 28.10.2006 held
    department clearing of the overall account in clearing it clarify that in Udhavi schedule 07 Rupees thirteen,00,000 entries which was originate by Malviya
    Nagar Durg Department, it wasn’t responded by Durg Department.

    You had attached with Tanishk Securities commodity trading therefore you
    by misusing the amount of Chattisgarh State Electricity division received
    deposit inside the account of Shri Lachhman Parsad Ratre.
    You have got taken out the initial slip of deposit with the account of chattisgarh Condition Electrical energy division and in place of it set up the slip of Shri Price saving checking account therefore the working and clearing with the preserving checking account that has
    dedicated by you, the whole detail is obvious and enclosed in Annexure
    “ 2.

    Thus you Using the intention of dishonest you have got divert the total level of Rs.

    forty eight,0000 of sixteen challan of Point out Govt.

    on four.5.2006 (Annexure two(eleven)).

    The Head Department Bhilai as a result of clearing residence has closed to submit because of cheque in Durg Department,
    there after the cheque of assorted bank located at Bhilai which has deposited in Durg Department really
    should offered for selection, you modifying the
    deposit slip of Chattisgarh State Electrical energy Division existing account planning the deposit slip of Lachhman Ratre
    has transformed.

    For that reason the FDR of latest of Chattisgarh Point out Energy division has misused (Annexure two (12)).

    On 9th August, 2006 Chattisgarh Condition Electrical energy divisions has deposited two cheque complete amounting to Rs.
    125916/- of other banking companies for
    deposit in their current account you by transforming the slip.

    As a consequence of reference on exactly the
    same day cheque no. 463549 amounting to Rs.
    125916 I.D.B.I. Department Bhilai has submitted these cheque in Durg Department which was in the saving bank account of Shri
    Ratre, as a result of not obtaining insufficient fund from the account of Shri Ratre returned but
    the above cheque through clearing by not returning but by you while in the deposit of clearing scroll and transfer the two side with crafty
    make harmony. For that reason you by not returning the
    cheque deliberately with cheating has tampered the current account cheque
    of Chattisgarh State Electric power division.

    As a result with effectively plan way the amounting to
    Rs. 4440891 has deposit while in the bogus
    of account of Shri Amount and misuse the above mentioned total and deal with
    in commodity industry. It apparent detail is enclosed in Annexure 1 quantity of witnesses examined up to now; as well as the bring about for hold off inside the completion of trial.
    The Condition of Chhattisgarh has filed an affidavit of the extra Superintendent of Law enforcement
    dated 1st August 2016. From this affidavit, it is actually seen which the
    felony demo No.1043/2006 just before framing of charge on twelfth June 2007,
    was mentioned on thirteen dates. Soon after framing of demand, the make any difference has proceeded prior
    to the Sessions Court docket on 133 dates. In paragraph
    nine to 11 on the affidavit, the split up has become specified as
    underneath:

    9. It really is further more respectfully submitted the perusal of Court proceedings of 133 dates reveal the delay in completion of trial was as a
    consequence of several reasons. It can be submitted that
    on some dates, the situation was adjourned
    resulting from absence of accused persons. On some dates, the case was
    adjourned given that the prosecutor was absent. The case was also adjourned as
    a consequence of non-availability of data files as
    it absolutely was sent for the Classes Courtroom
    for deciding the Bail Application u/s 439 CrPC.
    The case was also adjourned on the application produced by
    the accused people to create available some documents.

    The situation was also adjourned as a result of Ld.
    Presiding Officer on leave, the transfer of Presiding Officer, the change
    of Courtroom. The case was also adjourned as a consequence of strike by
    the Attorneys or resulting from Court holiday break. In the gist of dates on which the situation was mentioned prior to the Ld.
    Demo Court, are as follows:

    S.No. Particulars (Reason behind Hold off) Dates one.
    Accused Laxman Ratre not current 06 2. Accused Neelam Nag not present 14 three.
    Prosecution witnesses not existing 10 4. Accused individuals not existing 05 5.
    ADPO not existing 23 6. Documents 07 seven. Arguments 05 eight.

    Software for bail 07 nine. Acquiring of need letter 06 10.
    Case Diary despatched on the Justice of the peace 05 11.
    Receiving of Diary 04 12. Court vacation 03 13. Strike of Advocates 02
    fourteen. Company of copy of the case 01 15. Modify of rates 01 16.

    Time sought via the Advocates of accused 01 individuals seventeen. Presiding Officer on depart 05 18.
    Transfer of Presiding Officer 03 19. Reply 04 twenty.
    Retaining current position 04 21. Evidence ten 22.

    Circumstance sent to copying department 03 23.
    Issuance of instruction about case 01 hand-above 24.
    Obtaining of case on transfer 01 25. Framing of prices 01 26.
    Purchase 01 133 DAYS TOTAL=

    ten. It really is even more submitted the perusal of the Courtroom proceedings reveal
    the dates on which, the prosecution witness ended up present and the end result on that date :

    30.06.2007 Prosecution witnesses Joy C. Aryakara and Pushpkala current in Court, even so, For the reason that issue was set for 02.07.2007, they were being questioned to come
    yet again on that day.

    02.07.2007 The above mentioned 2 prosecution witnesses have been present, nonetheless,
    they could not examined due to non-availability of case diary and seized
    paperwork.

    18.07.2008 prosecution witness Pushpkala current in Court docket nevertheless, she couldn’t be examined Because the Ld.
    Presiding Officer was on go away.

    09.03.2009 Prosecution witness Pushpkala current in Courtroom nevertheless, she couldn’t be examined.

    08.10.2010 Prosecution witnesses Pleasure C. Aryakara and
    Ms. Pushpkala existing in Court docket, nonetheless, they
    could not be examined because co-accused Laxman Ratre was
    not present nor any advocate appeared on his behalf.

    22.07.2011 Prosecution witness Pushpkala was examined Prosecution witness Pleasure C.
    Aryakara also existing in Court docket even so, the defence refused to cross- look at on the
    bottom of non-availability of selected lender documents.
    This prosecution witness was for that reason couldn’t be cross-examined.

    15.09.2011 prosecution witness K.G. Goswami existing in Courtroom however, the evaluation could not happen resulting from absence of accused / respondent
    No.1 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
    files.

    04.11.2011 Witness N. Chandrashekhar present. The evaluation could not happen due to
    non-availability of specified documents.

    01.09.2012 Prosecution witness A.S. Jitendra current in Court
    docket. The accused / Respondent No.1 Neelam Nag was absent, nevertheless, at
    the ask for of his Counsel, the evaluation of prosecution witness was deferred.

    03.09.2015 Prosecution witness Ramesh Kumar existing in Courtroom.
    The accused Neelam Nag was absent. Assessment of witness didn’t occur.

    02.11.2015 Prosecution witness Ramesh Kumar Existing. The accused
    Neelam Nag was absent. Evaluation of witness didn’t take place.

    11. It can be submitted that 3 prosecution witnesses are actually
    examined. The delay in completion of demo is because of factors outlined in the above
    paras. Counting on these facts, the appellants contend that no
    more indulgence is usually proven for the respondent as well as safety
    specified to your respondent because of the Large Court need to be vacated trying to keep in your mind the exposition in the
    above stated noted choice. As regards the argument with the
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    be suspended in look at of Clause 4 from the Memorandum of
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    the Indian Banks Association and their workmen less than Section two(p) and Part 18(one) of the Industrial Disputes Act, that cannot be regarded as a authorized
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    2. Bermain Dengan Berhati-hati

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    Para pemain bisa lahir sebagai juara selain perlu adanya sugesti pasti akan menang
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    2. Bermain Dengan Berhati-hati

    Rahasia kemenangan pada permainan judi yang satu
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    Para pemain bisa lahir sebagai juara selain perlu
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    Hati yang lapang ini akan membawa pemain menjadi lebih
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    Jangan sampai menjadi korban dari emosi Anda sehingga membuat mood Anda bermain menjadi rusak.
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    Rahasia kemenangan pada permainan judi slot online juga terletak pada bermain dengan hati yang lapang.
    Para pemain bisa lahir sebagai juara selain perlu adanya
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    Hati yang lapang ini akan membawa pemain menjadi lebih sabar ketika kalah dalam bermain,
    dan menjadi lebih rileks ketika menang dalam bermain. Oleh karenanya wajib kiranya bagi para pemain pemula yang hendak
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    sendiri dengan baik. Jangan sampai menjadi korban dari emosi Anda sehingga membuat mood Anda bermain menjadi rusak.
    Mengapa demikian? Sejatinya permainan ini dibutuhkan konsentrasi yang mendalam untuk memulai permainan.
    2. Bermain Dengan Berhati-hati

    Rahasia kemenangan pada permainan judi yang satu ini juga terletak
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    Mengapa demikian? Hal ini dikarenakan kekuatan pikiran itu
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    Umumnya orang-orang beruntung itu berasal dari orang-orang yang memiliki tingkat kepercayaan diri yang
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    Rahasia kemenangan pada permainan judi slot online juga terletak pada bermain dengan hati yang lapang.

    Para pemain bisa lahir sebagai juara selain perlu adanya sugesti pasti
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    Hati yang lapang ini akan membawa pemain menjadi lebih sabar ketika
    kalah dalam bermain, dan menjadi lebih rileks ketika menang dalam bermain. Oleh karenanya wajib kiranya bagi para pemain pemula yang
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    Sekian penjelasan kami mengenai judi slot online diatas.
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    tidak mencolok pada disaat dimainkan ditempat umum. Selain itu juga faktor lain adalah
    kemenangan besar melalui Jackpot. Itu lah beberapa faktor
    yang membuat orang orang pada gemar bermain judi slot online.

    Namun tidak banyak juga bettor yang mengalami kegalauan akibat sulit mendapat kemenangan serta kerugian akibat situs judi online terpercaya abal abal.
    Nah untuk kali ini kita akan membahas bagaiman acara untuk mendapat keuntungan serta
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    TIPS BERMAIN JUDI SLOT ONLINE
    1. Bermain Dengan Kepala Dingin

    Rahasia kemenangan pada permainan judi slot online yang pertama yaitu bermain dengan kepala yang dingin. Karena permainan ini mengandalkan keberuntungan,
    maka Anda harus bisa mengontrol diri Anda sendiri dengan baik.

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    Rahasia kemenangan pada permainan judi slot online juga terletak pada bermain dengan hati yang lapang.
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    Hati yang lapang ini akan membawa pemain menjadi lebih
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