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Commissioner of Income-tax Vs. Madras Motor and General Insurance Co. ...

Court : Chennai

Subject : Direct Taxation

Acts : Finance Act, 1963; Income Tax Act, 1961 - Sections 99(1); Finance Act, 1968 - Sections 31(3); Companies (Profits) Surtax Act, 1964 - Schedule - Rule 1

Reported in : [1975]99ITR243(Mad)

Rs. 250 in each case. Direct Taxation - assessment - Section 99 (1) of Income Tax Act, 1961, Finance Act, 1963, Section 31 of Finance Act, 1968 and Rule 1 of Schedule to Companies (Profits) Surtax Act, 1964 - whether on

Bomi Munchershaw Mistry Vs. the Kesharwani Co-operative Housing Societ ...

Court : Mumbai

Subject : Trusts and Societies

Acts : Finance Act, 1967; Maharashtra Ownership Flats Act, 1963; Specific Relief Act, 1963 - Sections 31; Indian Registration Act, 1908; Sale of Goods Act; Contract Act - Sections 23; Indian Penal Code (IPC) - Sections 107 and 120A

Reported in : 2005(5)BomCR97

Gosavi : [1987]1SCR458 .23. Referring to the powers of the Court to order cancellation of a document under section 31 of the Specific Relief Act, 1963, the learned counsel for the plaintiff submitted that the said section 31 … of conveyance (Exhibit-J) was ante dated with a view to defraud the revenue. He submitted that under the Finance Act 2 of 1967 applicable to the assessment year commencing from 1/4/1967 the income tax liability was enhanced. As … the absence of any such restriction the society could obtain marketable title certificate under the Maharashtra Ownership Flats Act, 1963 and thereby induce the intending innocent flat purchasers to purchase flats and create third party rights which would

K.P. Chagganlal Oil Mills Vs. Commissioner of Income Tax and anr.

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 26A, 31(4), 38, 39, 66(1) and 66(2); Hyderabad Income Tax Act - Sections 31(4), 46(1), 57, 58, 82(1) and 82(5); Finance Act, 1950 - Sections 13 and 13(1); Constitution of India - Article 226; Specific Relief Act, 1963 - Sections 45

Reported in : [1959]36ITR337(AP)

of Babu Khan and Sons v. Commissioner of Income-tax, for the proposition that section 13 of the Indian Finance Act, 1950, which repealed the Hyderabad Income-tax Act was not saved for purposed of reassessment or reopening escaped assessment. … (5) of Hyderabad Income Tax Act, Article 226 of Constitution of India and Section 45 of Specific Relief Act, 1963 - registration of petitioner's firm cancelled - Income Tax Officer (ITO) cancelled registration alleging non-compliance with notice under … certiorari to quash the notice dated May 11, 1955, issued by the Income-tax Officer purporting to the under section 31(4) of the Hyderabad Income-tax Act calling upon the petitioner to show cause why the registration of the partnership

Tungabadra Sugar Works Mazdoor Sangh Represented by Its President Vs. ...

Court : Chennai

Subject : Company

Acts : Companies Act, 1956 - Sections 442, 446, 446(1), 456, 457, 529A, 530 and 537; Income Tax Act, 1961; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17, 18, 19(7), 19(19), 19(22), 25 to 30, 32, 34, 34(1) and 34(2); State Financial Corporations Act, 1951 - Sections 31 and 46B; Industrial Finance Corporation Act, 1948; Unit Trust of India Act, 1963; Industrial Reconstruction Bank of India Act, 1984; Sick Industrial Companies (Special Provisions) Act, 1985; Life Insurance Corporation Act, 1956 - Sections 15 and 41; Income Tax Rules - Rules 38 and 52(2); Companies (Court) Rules, 1959 - Rules 9 and 117; Recovery of Debts Due to Banks and Financial Institutions Rules; Constitution of India - Articles 136, 226 and 227

Reported in : (2009)8MLJ15

shall be in addition to, and not in derogation of, the Industrial Finance Corporation Act, 1948 (15 of 1948), the State Financial Corporations Act, 1951 … 1948 (15 of 1948), the State Financial Corporations Act, 1951 (63 of 1951), the Unit Trust of India Act, 1963 (52 of 1963), the Industrial Reconstruction Bank of India Act, 1984 (62 of 1984) and the Sick Industrial … discussed in International Coach Builders Ltd. The Debts Recovery Tribunal and the District Court entertaining an application under Section 31 of the SFC Act should issue notice to the Liquidator and hear him before ordering a sale, as

Mr. N.K.P. Abdul Haq S/O Late Abdul Raheem Vs. State of Karnataka Home ...

Court : Karnataka

Subject : Commercial

Acts : Karnataka Shops and Commercial Establishments Act, 1961 - Sections 11; Karnataka Shops and Commercial Establishments Rules - Rule 7; Karnataka Police Act, 1963 - Sections 2(14), 2(15), 31, 31(1), 31(2), 31(2)(2) and 31(6); Karnataka General Clauses Act, 1899 - Sections 23; Karnataka Excise Act; Karnataka Excise Rules; Bombay Police Act, 1951; Bombay Police Act, 1981; Bombay Shops and Establishments Act, 1948 - Sections 4, 19, 19(1) and 19(2); Municipal Act; Motor Vehicles Act; Industrial Disputes Act, 1947 - Sections 10(1) and 36(4); Advocates Act, 1961 - Sections 30; Life Insurance Corporation Act, 1956 - Sections 49; Industrial Employment (Standing Orders) Act, 1946; Electricity (Supply) Act, 1948; Companies Act - Sections 235 to 237; C.P. and Berar Public Safety Act, 1948 -

However, the second respondent namely the Police Commissioner in exercise of powers Section 31(1)(w) of the Karnataka Police Act, 1963 has issued an order by which certain restrictions have been imposed with regard to the opening and closing

income-tax Officer, c Ward and ors. Vs. Ryam Sugar Company Ltd.

Court : Kolkata

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Section 31(4)

Reported in : [1976]105ITR819(Cal)

claim of Rs. 14,354. Thereafter, on the 28th of November, 1963, the Income-tax Officer passed an order under Section 31 of the Indian Income-tax Act, 1922, to give effect to the aforesaid order of the Appellate Assistant Commissioner. … total income was Rs. 1,89,869. The Income-tax Officer, however, found that in accordance with the provisions of the Finance Act, 1958, the assessee was not entitled to rebate at 30% on its entire income. The assessee was entitled

Karnataka State Financial Corporation and ors. Vs. Smt. Jaya Menon and ...

Court : Karnataka

Subject : CivilLimitation

Acts : State Financial Corporation Act, 1951 - Sections 29, 30, 31, 31(1) and 32; Limitation Act, 1963 - Schedule - Articles 112, 136 and 137

Reported in : AIR2004Kant370; IV(2004)BC259; [2005]124CompCas289(Kar); ILR2004KAR2735; 2004(4)KarLJ366

FACTORY v. PUNJAB FINANCIAL CORPORATION,. and O.K. GAUR & CO., v. RAJASTHAN FINANCE CORPORATION, .7. Sri K. Gopala Hegde, learned Counsel for KSFC also submits … the State Financial Corporations Act governed by any period of limitation stipulated under the provisions of the Limitation Act, 1963, having regard to the nature of jurisdiction and the remedy provided under the State Financial Corporations Act?(3) If … BC 78 regarding applicability of Article 137 of the Limitation Act (for short, 'the Act') to applications under Section 31 of the State Financial Corporations Act ('SFC Act' for short). In view of the conflicting decisions, the Division

Madurai District Central Co-operative Bank Ltd. Vs. Third Income-tax O ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 81 and 110; Finance Act, 1963 - Sections 2(1), 2(3), 2(5) and 2(8)

Reported in : [1975]101ITR24(SC); (1975)2SCC454; AIR 1975 SC 2016

rate the income was taken at Rs. 9,48,335 in view of Section 110 of the Act. Applying the Finance Act, 1963 (XIII of 1963), the respondent computed the residual income of the appellant at Rs. 5,39,386 and levied on

Binny Mill Labour Welfare House Building Co-operative Society Limited ...

Court : Karnataka

Subject : Contract

Acts : Karnataka Co-operative Societies Act, 1959 - Sections 125; Specific Relief Act, 1963 - Sections 31; Mysore Co-operative Societies Act, 1959 - Sections 18; Indian Contract Act, 1872 - Sections 2, 19, 23 and 24 to 30; Indian Registration Act, 1908 - Sections 47, 48 and 49; Transfer of Property Act, 1882 - Sections 54; Companies Act

Reported in : ILR2008KAR2245; 2009(2)KarLJ291; 200(3)KCCR1692; 2008(5)AIRKarR120; AIR2008NOC2774

the Secretary and Treasurer to execute the sale deed in favour of non-members for the purpose of raising finance to complete the layout work as well as to pay interest due by the society which the members … not from the date of registration but from the date of execution of the said document.;(D) Specific Relief Act, 1963 - Section 31--Cancellation of a sale deed under--Unilateral cancellation of a sale deed by a vendor who had executed the sale

Alok Agarwal and Others Vs. Punam Co-operative Housing Society Ltd. an ...

Court : Mumbai

Subject : Land Acquisition

Declaratory relief of this nature cannot be granted by the Co-operative Court. Section 31 of the Specific Relief Act 1963 provides that any person against whom a written instrument is void or voidable, and who has reasonable apprehension … must satisfy two requirements. It was held so in Marine Times Publications (P) Ltd. v. Shriram Transport and Finance Co. Ltd. (1991) 1 SCC 469)at para 11: (SCC p. 474) “11. Before a dispute can be referred