Advanced Search Results

Commissioner of Income-tax Vs. Dr. Rameshwar Lal Pahwa

Court : Delhi

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 22 to 26 and 60; Finance Act, 1968

Reported in : (1980)17CTR(Del)200; [1980]123ITR681(Delhi)

brother. Direct Taxation - deduction - Sections 22 to 26 and 60 of Income Tax Act, 1961 and Finance Act, 1968 - deduction claimed in respect of amount paid by assessed to his parents as maintenance out of property … was executed by the assessed on the one hand and his mother and father on the other. The preamble set out that the assessed having decided to settle down far away in England was desirous, out of … Ranganathan, J. 1. This reference under Section 256(1) of the Income-tax Act raises an interesting

Vivek Narayan Sharma Vs. Union Of India

Court : Supreme Court of India

Subject : Land Acquisition

Court in the case of Rojer Mathew (supra) considered the question, as to whether Section 184 of the Finance Act, 2017, which does not prescribe qualifications, appointment, term and conditions of service, salary and allowances, etc. suffers from … the Constitution Bench of this Court was considering the power given to the Administrator under the Gold (Control) Act, 1968. Section 5 of the Gold (Control) Act, 1968, which confers power on the Administrator to issue directions and … from Section 3 of the RBI Act as well as from its preamble. It is submitted that the RBI Act was enacted for the purposes … MA15522018 in W.P.(C) No.626/2017, W.P.(C) No.971/2016, T.P.(C) No.2018-2022/2016, W.P.(C) No.972/2016, W.P.(C) No.389/2018. 1 INDEX I. INTRODUCTION…………………………………………….. Paras 1 to 4 II. BACKGROUND……………………………………….......... Paras 5 to

Chhitabhai Ghelabhai Patel Vs. State of Gujarat and ors.

Court : Gujarat

Subject : Civil

Reported in : (1970)11GLR428

determinative of the subject matter of an entry. Referring to the case reported in In re S. 3, Finance Act (Northern Ireland) 1936 A.C. 352 and referring to the observations of Lord Thankerton, Fazl Ali J. in Ralla … cess. That notice was issued by respondent No. 3. The petitioners in Special Civil Application No. 833 of 1968 hold lands in certain villages in Taluka Olpad of Surat District. On or about 14th February 1963 the … the irrigation cess was in substance a tax on water. In the preamble to the Act there was no reference to the subject of land … Sections 56C to 56F and Section 57(4) of the Bombay Irrigation Act, 1879, (hereinafter referred to as the Act) and for restraining the respondents from

Union of India (Uoi) Represented by the Secretary, Ministry of Industr ...

Court : Chennai

Subject : Constitution

Reported in : (1971)2MLJ502

1967 on 23rd December, 1967, which came into force from 1st January, 1968. Clause 7 has fixed the ex-factory prices. In this Order too, the … should be only, if the special reasons mentioned by the Government, vide preamble portion of the Order of the Government, pages (ii) and (iii) Tariff … to particulars and the details as to the real impact of this uniform price upon the economies and finances of the several producers is not something due to inadvertence or oversight or only casual, but is something … exercise of the powers conferred on the Central Government under Section 18(G) of the Industries (Development and Regulator) Act of 1951, hereinafter referred to as the Act.8. The arrangement that was in force in July, 1956 was … legality of the Cement Control (Amendment) Order of 1969, (hereinafter referred to as the Amendment Order) which

R.D. Aggarwala and anr. Vs. the Union of India and anr.

Court : Delhi

Subject : Constitution

Acts : Industrial (Development & Regulation) Act, 1951 - Sections 18G; Constitution of India - Articles 14 and 19; General Clauses Act, 1897 - Sections 3(29); Cement Control Order, 1967

Reported in : ILR1974Delhi520

near the consumption centres when production was good and wagons were available, on the plea of lack of finance; (III)The industry ignored the directive of the Government to continue the system of three differential retention prices, and … to his own duties as Joint Secretary, with effect from October 12, 1968, was added as respondent in all the three appeals. (2) The appellants … Sections 18G(1) and 25 of the aforesaid Act as well as the preamble to the Cement Control Order. 1967. Section 18G(l) of the Act reads … Control Order, 1967, issued in exercise of the power under Section 18G of the Industries (Development and Regulation) Act, 1951, and dismissed the writ petitions. Another set of consumers also filed Civil Writ Petition No. 726 of

Misrilal JaIn and ors. Vs. State of Orissa and anr.

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Article 304; Orissa Taxation (on Goods Carried by Roads or Inland Waterways) Validation Act, 1959; Orissa Taxation (on Goods Carried by Roads or Inland Waterways) Validation (Amendment) Act, 1962

Reported in : (1977)3SCC212; 1977(9)LC426(SC)

substance provided that the failure to comply with the constitutional mandate of Presidential sanction shall not invalidate the Finance Acts of 1961 and 1962. It was held by this Court that it was not competent to the … 1962 - on 25.03.1968 Orissa Legislature passed Orissa Taxation (on Goods Carried by Roads or Inland Waterways) Validation Act, 1968 - Act imposed same levy which it had unsuccessfully attempted to levy under Act of 1959 and to … the proviso to Article 304 of the Constitution. As shown by the Preamble, the Act was passed in order to provide for the levy of … Y.V. Chandrachud, J.1. In 1959, the Orissa Legislature enacted the Orissa Taxation (on Goods carried by Roads

Mayavaram Financial Corporation Ltd. and ors. Vs. Reserve Bank of Indi ...

Court : Chennai

Subject : BankingCommercial

Acts : Banking Law (Amendment) Act, 1968; Reserve Bank of India Act, 1934 - Sections 45J to 45L , 5H to 45Q; Madras Chit Funds Act, 1961; Constitution of India

Reported in : [1971]41CompCas890(Mad)

12th edition, at pages 224 and 225, where the following passage occurs: ' Similarly, Section 6 of the Finance Act, 1898, provided, for the removal of doubts, that the definition of ' conveyance on sale' in the Stamp … Nos. 14437 to 14439/69 for leave to raise additional grounds ordered. Banking - transaction - Banking Law (Amendment) Act, 1968, Sections 45-J to 45-L, 5-H to 45-Q of Reserve Bank of India Act, 1934, Madras Chit Funds Act, … 1934. The functions of the Reserve Bank were generally indicated in the preamble as the regulation of the issue of bank notes and the keeping … Raghavan J. 1. These three writ petitions are filed by the three chit fund companies

Bharat Heavy Plates Vs. Vessels Ltd.

Court : Andhra Pradesh

Subject : Labour and Industrial

Acts : Public Premises Eviction of Unauthorised Occupants Act, 1971; ;Code of Civil Procedure (CPC), 1908 - Sections 115; Constitution of India - Articles 14 and 21

Reported in : (1986)ILLJ145AP

'property does not have rights. (Only) People have rights,' as Mr. Justice Stewart said in Lynch v. Household Finance Corporation Ltd. (405 U.S. 538, 1972) courts in a Socialist Republic would not be unjustified in refusing to … of ownership has undergone radical and fundamental changes in our polity. The preamble to our Constitution, as amended by the Forty-second Constitutional Amendment, provides evidence … Introduction :- 1. Sodam Kohinoor was married to Sodam Prasadarao and has three minor children. … 15th January 1981 the husband by his letter addressed to the company took what is clearly a retaliatory action against the wife and the children. On that day, he terminated the lease of the above quarters No.

Commercial Tax Officer and ors. Vs. Vishnu Agencies (P.) Ltd.

Court : Kolkata

Subject : Sales Tax

Reported in : [1975]36STC527(Cal)

are as follows:3. Respondent No. 1, Messrs. Vishnu Agencies Private Ltd., is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941, and a licensed stockist and dealer of cement, which is a controlled commodity and … Sales Tax, Bihar A.I.R. 1963 S.C. 1207, Indian Steel and Wire Products Ltd. v. State of Madras A.I.R. 1968 S.C. 478, Andhra Sugars Ltd. v. State of Andhra Pradesh A.I.R. 1968 S.C. 599, State of Rajasthan v. … control of the transaction in cement in West Bengal, and from the preamble it appears that the object of the Act is to confer powers

Harekrishna Developers (Through Vs. Commissioner of Service Tax

Court : Authority for Advance Rulings

Subject : Service Tax

sold to third parties - Whether the Applicant is liable to Service tax under section 65(105)(zzzh) of the Finance Act, 1994 under the notified taxable service of construction of Complex Held, the preamble of Agreement shows that actual … is liable to Service tax under section 65(105)(zzzh) of the Finance Act, 1994 under the notified taxable service of construction of Complex Held, the preamble … as well as an indirect significance depending on the context, see State Wakf Board v. Abdul Aziz A.I.R. 1968 Madras 79, 81 paragraphs 8 and 10, following and approving Nitai Charan Bagchi v. Suresh Chandra Paul 66