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J. Alexander Vs. Central Bureau of Investigatin, Bangalore

Court : Karnataka

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 156(1), 155(2), 226, 227, 228, 239, 240 and 482; Prevention of Corruption Act, 1988 - Sections 13(1) and (2); Indian Penal Code (IPC), 1860 - Sections 34, 120-A , B, 419, 420 and 477-A; Constitution of India - Articles 14 and 267(2); Karnataka Contingency Fund Act, 1957; Prevention of Corruption Act, 1947 - Sections 5(1) and (2)

Reported in : ILR2000KAR1418; 2000(3)KarLJ628

money to accused 3 was violative of Article 267(2) of the Constitution and the provisions of the Karnataka Contingency Fund Act, 1957, and, accordingly, this Court quashed the Government Order for the supply of the computers offered by accused 3 … of charges against the petitioner (accused 1) in Special C.C. No. 134 of 1994 for the offences under Section 120-B of the Indian Penal Code and Section 13(1)(d) read with Section 13(2) of the Prevention of Corruption

Commissioner of Wealth-tax, Bombay Vs. Bombay Suburban Electric Supply ...

Court : Mumbai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10(1); Wealth Tax Act, 1957 - Sections 2, 3, 4, 5, 6 and 27; Electricity Act - Sections 7, 7A and 7A(2); Electricity (Supply) Act

Reported in : [1976]103ITR384(Bom)

shows such asset as assets of company - capital reserve to be treated as assets of company. (ii) Contingency fund - Sections 2(m) and 3 of Wealth Tax Act, 1957 - assessee entitled to make payments out of … Kantawala, C.J.1. By this reference under section 27 of the Wealth-tax Act, 1957 (hereinafter referred to as 'the Act'), the following three questions are referred,

Satish Chandra Khandelwal Vs. Union of India and ors.

Court : Delhi

Subject : Civil

Acts : Delhi Municipal Corporation Act, 1957 - Sections 490(1)

Reported in : AIR1983Delhi1; ILR1981Delhi917

the recommendations of the Morarka Commission in para 4.10(d) of volume-6 of its report that the practice of contingency fund should be discontinued and that instead the Councillors should draw up proposals for improvements and new works in … order of the Central Government dated April 11, 1980, made under section 490(i) of the Delhi Municipal Corporation Act, 1957 (the Act)' the Municipal Corporation of Delhi (the Corporation) was superseded. As a result all the 100 councillors … government of Delhi.(2) By an order of the Central Government dated April 11, 1980, made under section 490(i) of the Delhi Municipal Corporation Act, 1957

Commissioner of Wealth-tax, Gujarat I Vs. Anarkali Sarabhai

Court : Gujarat

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2; ;Transfer of Property Act, 1882 - Sections 19 and 21

Reported in : [1971]81ITR375(Guj)

child or children of Bharatidevi Sarabhai who may be living at the death of the assessee. Throughout, the contingency of the beneficiary of the corpus being alive at the relevant date is emphasised in sub-clause (c) of … the trust deed constituted an 'annuity' and was, therefore, exempt form wealth-tax under section 2(e)(iv) of the Wealth-tax Act, 1957. This contention found favour with the Tribunal and the Tribunal held that the interest of the assessee under … be at liberty either to utilise the net income of the trust funds for her support, benefit, education and advancement in life of the said … of assessment to wealth-tax made on the assessee for the assessment year 1959-60, the relevant valuation date being 31st March, 1956. The assessee is the

Tata Iron and Steel Co. Ltd. Vs. D.V. Bapat, Income-tax Officer, Compa ...

Court : Mumbai

Subject : Direct Taxation

Acts : Payment of Gratuity Act, 1972 - Sections 4; Constitution of India - Article 226; Wealth Tax Act, 1957 - Sections 2 and 13; Income Tax Act, 1961 - Sections 4, 28, 29, 30, 31, 32, 33, 34, 35, 36, 36(1), 37, 37(1), 38, 39, 40, 40A, 41, 42, 43A and 119

Reported in : [1975]101ITR292(Bom)

the employee concerned. It may be correct to call such a liability contingent, but I must say the contingency seems to me too remote to justify a prudent trader or, for that matter, a competent accountant, in … to the employees can be allowed as a deduction, when no gratuity fund has been set up under Part C of the Fourth Schedule of … Supreme Court was considering the application of the definition of 'net wealth' in section 2(m) of the Wealth-tax Act, 1957, which requires that there should be debt owed by the assessee on the relevant valuation date. It was … be referred to as 'the company' for the sake of brevity. The 1st respondent is the Income-tax Officer, Companies Circle I(2), Bombay, concerned with the

Commissioner of Wealth-tax, Bombay City-i, Bombay Vs. Andhra Valley Po ...

Court : Mumbai

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 2, 3, 5, 5(1), 27(1) and 45

Reported in : [1978]114ITR783(Bom)

in the circumstances of the case, in computing the net wealth of the company, the amounts in the contingency reserve, development reserve and tariffs and dividends control reserve are liable to be deducted (2) Whether in computing … such time as the company may think of utilising the consumers benefit fund is lesser at that particular time. But this is not the same … proposed in the Finance Bill which incidentally even in that case happened to be the Finance (No. 2) Act, 1957, or the rate in force in the preceding year, whichever was more favourable to the assessee. In the … J. 1. This reference in which certain questions have been referred under section 27(1) of the Wealth-tax Act both at the instance of the assessee

V. Gokulkrishna Vs. M.C. Nanaiah

Court : Karnataka

Subject : Constitution

Acts : Constitution of India - Articles 14, 74(2), 163(3), 226 and 267(2); Evidence Act - Sections 123

Reported in : ILR1993KAR1615; 1993(2)KarLJ259

Legislature, of the amounts expended which were not specifically authorised earlier under the relevant Appropriation Act.20. The Karnataka Contingency Fund Act, 1957 (the Karnataka Act No. 11 of 1957) was enacted under Article 267(2). Section 2 provides for the establishment … 1. The fourth respondent in the Writ Petition is the appellant. Respondents-1 and 2 before us are the petitioners

The Govt. of Tamil Nadu vs Tvl. Ponni Sugars (Erode) Limited,

Court : Chennai

in due course. Pending approval of the Legislature, the expenditure will be met initially by an advance from Contingency Fund. Orders in this regard will issue separately from the Finance (BG.I) Department.6. This order issues with the concurrence … issued under theprovisions of the Central Excise Act, 1944, the Additional Duties of Excise (Goods of Special Importance) Act, 1957 and other enactments, but was withdrawn in respect of some products, being tobacco and tobacco substitutes, including cigarettes, … the Notifications had not been issued in exercise of the powers under Section 10 of the Kerala General Sales Tax Act,1963 which vested power in … on : 26.08.2025CORAM :THE HONOURABLE DR.JUSTICEANITA SUMANTH and THE HONOURABLE MR.JUSTICE C.KUMARAPPAN 1.The Government of Tamil Nadu rep. by its Commissioner and Secretary, Industries Department,

Commissioner of Wealth-tax Vs. A.V. Reddy Trust and ors. (for Margaret ...

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 21(4)

Reported in : [1989]180ITR263(AP)

Y.V. Anjaneyulu, J. 1. All the four references under section 27(1) of Wealth-tax Act, 1957, are at the instance of the Commissioner of Wealth-tax. An identical question of law is referred to this … time of creating the trusts with a provision to augment the trust fund from time to time by further contributions. It does appear that between … in the present case, looking to the ratio of the later Gujarat decision, would, therefore, be only a contingent interest in the corpus of the trust till the beneficiary attained the stipulated age. Hence, what could be

Sekar Coffee Manufacturing Company Vs. Coffee Board and Another

Court : Chennai

Subject : Sales Tax

Acts : Karnataka Sales Tax Act, 1957 - Sections 6

Reported in : [1990]77STC318(Mad)

collection of contingency deposit. The allegation that under duress and coercion the petitioner was compelled to part with contingency fund is denied. It is also claimed in the counter-affidavit that if the minimum reserve price is raised, the … the authorities either proposed to levy or levied purchase tax under section 6 of the Karnataka Sales Tax Act, 1957. The Board challenged the levy of purchase tax levied under section 6 of the Karnataka Sales Tax Act … K.S. Bakthavatsalam, J. 1. The prayer in the Writ Petition No. 3675 is as follows :