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Jul 31 2000

S. Unnikrishnan Vs. State of Kerala

Court : Kerala

Decided on : Jul-31-2000

Subject : Sales Tax

Acts : Kerala General Sales Tax Act, 1963 - Sections 35 and 35(2A)

Reported in : [2000]120STC530(Ker)

Income-tax and Sales Tax, Kollam, invoked suo motu power, under Section 35 of the Kerala General Sales Tax Act, 1963 stating that the estimation of turnover in the assessment is low considering the quantum of suppression which in … the Revenue' must be regarded as involving a conception of acts or orders which are subversive of the administration of revenue. There must be some grievous error in the order passed by the Income-tax Officer, which might

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Sep 30 2004

Navinon Limited Vs. Union of India (Uoi) and anr.

Court : Mumbai

Decided on : Sep-30-2004

Subject : ExciseLimitation

Acts : Central Excise Act, 1944 - Sections 35; Limitation Act, 1963 - Sections 5 and 29(2); Code of Criminal Procedure (CrPC) ; Code of Civil Procedure (CPC)

Reported in : 2005(1)BomCR58; 2005(101)ECC532; 2008[12]STR84; [2009]19STT203

powers of Appellate Authority even on the proof of sufficient cause, the general provision of section 5 of Limitation Act shall be deemed to be … 5 was excluded by reason of section 29(2)(b) of the Indian Limitation Act, 1908. Since under the Limitation Act, 1963 section 5 is specifically made applicable by section 29, sub-section (2), it can be availed of for the purpose … Commissioner of Central Excise (Appeals) held that the appeal was not maintainable being barred by limitation prescribed under section 35 of Central Excise Act, 1944 (for short 'Central Excise Act). The petitioner has preferred this writ petition challenging

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Dec 18 2000

Commissioner of Income-tax Vs. Agricultural Marketing Produce Comcommi ...

Court : Delhi

Decided on : Dec-18-2000

Subject : Direct Taxation

Acts : Delhi Agricultural Market Produce Marketing (Regulation) Act, 1976 - Sections 2, 5, 5(7), (9), (10) and (14), 8, 9, 10, 25, 26, 27, 28, 29, 34, 35, 39 and 65; Income-tax Act, 1961 - Sections 10(20) and 256(1); General Clauses Act, 1897 - Sections 3(31); Delhi Agricultural Produce Marketing (Regulation) General Rules, 1978; Constitution of India - Article 239; Andhra Pradesh (Agricultural Produce and Livestock) Markets Act, 1966; Land Acquisition Act, 1894; Delhi Development Act - Sections 3, 4, 5, 30, 37, 52, 56 and 59; Gujarat Agricultural Produce Markets Act, 1963

Reported in : (2001)165CTR(Del)298; [2001]250ITR369(Delhi)

Section 10(20) of the Income-tax Act read with Section 3(31) of the General Clauses Act, 1897 ?2, Whether, on the facts and in the circumstances … Bombay High Court examined the question whether the market comcommittee constituted under the Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963, to which reference has been made, was a local authority. After examining various clauses of the Act, it … of the Board can obtain loans from other market comcommittees subject to such conditions as may be made. Section 35 deals with execution of contracts. Clause 5 deals with officers and servants of the comcommittees. Section 34 provides … absent and over all dominionof power lies with the board or the administrator. The above being the position, one of the major ingredients required to

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Sep 27 2006

P.S.R. Krishna and ors. Vs. Union of India (Uoi) Rep., by Its Secretar ...

Court : Andhra Pradesh

Decided on : Sep-27-2006

Subject : ServiceConstitution

Acts : Companies Act, 1956; Administrative Tribunals Act, 1985 - Sections 1(2), 3, 4, 4(1), 4(2), 5, 5(6), 5(7), 14, 19, 25, 28, 35 and 36; Employees Provident Fund Act; Central Excise Act; Contempt of Courts Act; Constitution of India - Articles 32, 136, 139A, 226, 226(1), 226(2), 226A, 227, 309, 323A and 323B; Constitution of India (Fifteenth Amendment) Act, 1963; Constitution of India (Forty Second Amendment) Act, 1976; Constitution of India (Forty Fourth Amendment) Act, 1978; Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act (SARFAESI), 2002; Code of Civil Procedure (CPC) - Sections 11, 15 to 20, 23, 24, 25 and 141; Telecom Engineering Services Class-l Recruitment Rules, 1965; Indian Telecommunication Services (Group-A) Recruitment Rules, 1992; C

Reported in : 2006(6)ALT593

Matched in: Advocate Nooty Ram Mohan Rao, ;J. Sudheer and ;V. Hari Haran, Advs. P.P. Malhotra, Addl Solicitor General for Respondent Nos. 1 to 3

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Sep 24 1990

Thresia and anr. Vs. Kochuthommen

Court : Kerala

Decided on : Sep-24-1990

Subject : Family

Acts : Administrator General Act, 1963 - Sections 29, 32 and 53; Succession Act, 1925 - Sections 213 and 391

Reported in : AIR1991Ker337

is whether merely on the strength of certificate issued by the Administrator General under Section 29 of the Administrators General Act, 1963 but without obtaining a probate from the District Court under the provisions of Part IX of the Indian … to if letters of administration had been granted to him. Section 33 deals with revocation of the certificate. Section 35 confers protection to persons making bona fide payments to holders of certificate for payments made before revocation. Section

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Mar 13 2008

D.R. Industries Ltd. and anr. Vs. Union of India (Uoi) and 3 ors.

Court : Gujarat

Decided on : Mar-13-2008

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 11AB, 11AC, 35, 35(1), 35B(1), 35B(5), 35A(4A) and 35E(3); Excise Act, 1980; Finance Act, 1980; Finance Act, 2001; Limitation Act, 1963 - Sections 4 to 24 and 29(2); Finance Act, 2007; Central Excise Rules, 1944 - Rule 173Q(1); Andhra Pradesh Administrative Tribunal (Procedure) Rules, 1989 - Rule 17 and 17(2); Constitution of India - Articles 14 and 226

Reported in : 2008(127)ECC61; 2008(153)LC61(Gujarat); 2008(229)ELT24(Guj)

Matched in: Advocate Paresh M. Dave, Adv. in Special Civil Application Nos. 4973 and 11860 of 2006 and; P.J. Kanabar, Adv. Harin Raval, Asstt. Solicitor General

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Feb 10 1999

Smt. Bindu Garg Vs. State of Haryana

Court : Punjab and Haryana

Decided on : Feb-10-1999

Subject : Civil

Acts : Land Acquisition Act, 1894 - Sections 23; Punjab Scheduled Roads and Controlled Areas Restriction of Unregulated Development Act, 1963; Indian Stamp (Haryana Amendment) Act, 1973 - Sections 47A

Reported in : (1999)122PLR794

and this Court ultimately fixed the market value at the rate of Rs. 1.50 per square yards. In Administrator General of West Bengal's case (supra) this court upheld rejection of the small plots of lands and accepted … the notification Ex.P.36 under Section 4 of the Punjab Scheduled Roads and Controlled Areas Restriction of Unregulated Development Act, 1963 was issued on January 5, 1978. As such the sale instances do not reflect a fair market value … of Haryana through Collector, Karnal and Anr., (1989-2)96 The Punjab Law Reporter 353 and Bhagwathula Samanna v. Special Tahsildar and Land Acquisition Officer, 12 A.I.R.

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Jan 06 1974

Mrs. Gladys S. Koder Vs. Income-tax Officer, A-ward

Court : Kerala

Decided on : Jan-06-1974

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14, 17 and 21; Income Tax Act, 1961 - Sections 147; Income Tax Act, 1922 - Sections 23 and 34

Reported in : [1976]104ITR220(Ker)

8. Section 21 of the Wealth-tax Act reads: '21. Assessment when assets are held by courts of wards, administrators' general, etc.--(1) In the case of assets chargeable to tax under this Act, which are held by a court … trusts. Exhibits P-3 and P-4 dated March 30, 1962, and January 29, 1963, are copies of the assessment orders on the State Bank of India … of India, were under a mistake, the proper remedy is by way of rectification of those assessments under Section 35 and the same could be done only within four years of the orders, which period had expired with

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Jan 15 2001

Homi Nariman Bhiwandiwala Vs. Zoroastrian Co-operative Credit Bank Ltd ...

Court : Mumbai

Decided on : Jan-15-2001

Subject : Banking

Acts : Maharashtra Co-operative Societies Act, 1960 - Sections 164; Bombay Public Trusts Act, 1950 - Sections 50; Limitation Act, 1963 - Sections 3

Reported in : 2001(3)BomCR352

Advocate for defendant No. 1 brought to my notice provisions of sections 29 and 31 of the Administrator General Act, 1963. The certificate is produced and the amount has been disbursed to defendant No. 2 in pursuance of the … deposited with the Bank. In view of the Will, defendant No. 1 took legal action by approaching the Administrator General and Administrator General has issued certificate in favour of the executors of the Will entitling them to … Bank. The suit is not maintainable, firstly for want of notice under section 164 of the Maharashtra Co-operative Societies Act, secondly on the ground that … to the deceased Bharucha is of the order not enti-of about Rs. 35,000/-? If so, whether the plaintiff entitled to thefurther prove that he is

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Jun 07 2002

Visakhapatnam Port Trust Vs. Commercial Tax Officer Krupam Market, Vis ...

Court : Andhra Pradesh

Decided on : Jun-07-2002

Subject : Sales Tax

Acts : Andhra General Sales Tax Act, 1957 - Sections 2 and 2(1); Andhra General Sales Tax (Amendment) Act, 1957; Major Port Trusts Act, 1963 - Sections 32 to 37

Reported in : 2002(4)ALD310

chooses to challenge the initiation of proceedings by the respondents under A.P, General Sales Tax Act, 1957, for the assessment years 1996-97, 1997-98 and 1998-99.2. … the stand taken by the Revenue,6. The petitioner is a Port Trust governed under the Major Port Trusts Act, 1963 and Indian Port Act, 1908. It is a body corporate under these enactments and mainly carries on the … Major Port Trust Act provides powers of Board to order sea-going vessels to use docks, wharfs etc. and Section 35 provides that the Board may execute such works within the limits of the Port and provides such appliances … (b) Municipal Corporation and Municipal Councils, and other local authorities; (c) Railway administration as defined under the Indian Railways Act, 1890; (d) Shipping, transport and

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