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Greater Kailash Welfare Association and ors. Vs. Municipal Corporation ...

Court : Delhi

Subject : Civil

Acts : Constitution of India - Article 226; Delhi Cinematograph Act, 1952; Delhi Development Act - Sections 53A, 53A(1), 53A(2) and 53 (2); Delhi Municipal Corporation Act, 1957 - Sections 332, 339 and 347; Finance Act, 1972; Delhi Cinematograph (Amendment) Rules, 2002 - Rule 3(2) and 3(3); Delhi Cinematograph Rules, 1981 - Rules 11 and 16(2); Delhi Control of Vehicular and Other Traffic and Road Street Regulations, 1980 - Regulation 3(1) and 3(2); Delhi Development Authority Regulations; Delhi Development Regulations; Delhi Development Rules; Delhi Master Plan Development Code, 2001; Development Control Rules

Reported in : 124(2005)DLT550; 2005(85)DRJ674

needs of society.'28. In S.J. Grange Ltd. v. Customs and Excise Commrs. while interpreting a provision in the Finance Act, 1972, Lord Denning observed that if the literal construction leads to impracticable results, it would be necessary to do … that the Mini-Cinema-cum-Commercial Complex, violates several provisions of law. The petitioners allege that the 7th respondent has violated Section 332 of the Delhi Municipal Corporation Act, 1957 (hereinafter 'The 1957 Act) and undertaken construction activity without due … 1.14). This would result in an aggregate of about 104 ECS.48. Section 53(2) of the Delhi Development Act gives overriding effect to provisions of the

Petroleum India International Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Direct Taxation

Reported in : (2000)241ITR43(Mum.)

incorporated mainly to encourage earning of the foreign exchange, inviting our attention to the relevant notes to the Finance Act, 1967, the learned counsel contended that s. 85C granted the deduction till asst. yr. 1972-73 when s. 80-O … words 'the income so received" in s. 80-O. It was reiterated that s. 80-O is a stand alone section.Referring to the decision of the Supreme Court in the case of Distributors (Baroda) (P) Ltd. vs. Union of … in the case of CIT vs. National Taj Traders (1980) 121 ITR 535 (SC) at p. 542.A judicial interpretation should be so geared as to

State of M.P. and Others Vs. Sanjay Nagayach and Others

Court : Supreme Court of India

Subject : Societies

Acts : Madhya Pradesh Co-operative Societies Act, 1960 - Section 53(1), 78, 53(2)

in Radheshyam Sharma v. Govt. of M.P. through C.K. Jaiswal and Ors. 1972 MPLJ 796, Board of Directors of Shri Ganesh Sahakari Vipnan (Marketing) Sanstha … Directors of any Primary Agriculture Credit Co-operative Society -(i) incurs losses for three consecutive years; or(ii) commits serious financial irregularities or fraud is identified; or(iii) there is perpetual lack of quorum in the meetings of the Board … Ltd., Panna without previous consultation with the Reserve Bank of India, as provided under the second proviso to Section 53(1) of the Madhya Pradesh Co-operative Societies Act, 1960 [for short ‘the Act’].2. The Board of Directors of the

State of M.P.and ors. Vs. Sanjay Nagayach and ors.

Court : Supreme Court of India

Subject : Education

in Radheshyam Sharma v. Govt. of M.P. through C.K. Jaiswal and Ors. 1972 MPLJ 796 Board of Directors of Shri Ganesh Sahakari Vipnan (Marketing) Sanstha … of any Primary Agriculture Credit Co-operative Society- i) incurs losses for three consecutive years; or ii) commits serious financial irregularities or fraud is identified; or iii) there is perpetual lack of quorum in the meetings of the … Ltd., Panna without previous consultation with the Reserve Bank of India, as provided under the second proviso to Section 53(1) of the Madhya Pradesh Cooperative Societies Act, 1960 [for short ‘the Act’]..2. The Board of Directors of the

The Commissioner of Central Excise and Service Tax Vs. M/s. Fosroc Che ...

Court : Karnataka

Subject : Service Tax

conferred by section 37 of the Central Excise Act, 1944 (1 of 1944) and section 94 of the Finance Act, 1994 (32 of 1994), the Central Government amended the Cenvat Credit Rules, 2004 by issue of a notification … of the Special Economic Zones for the promotion of exports and for matters connected therewith or incidental thereto. Section 53 of the Act declares that a special economic zone shall, on and from the appointed day, be deemed … in the case of SHA CHUNNILAL SOHANRAJ VS. T. GURUSHANTAPPA reported in 1972(1) MYS.L.J. PAGE 327 DB has held as under: "When an amending Act

M.A.C. Khaleeli Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Subject : Land Acquisition

Reported in : (1994)48ITD191(Mad.)

the deduction under Section 54F if the conditions therein are fulfilled.5. That section had been inserted by the Finance Act, 1982 with a view to encouraging house construction. It provides that if the assessee has purchased or constructed … these provisions expires. In such cases, the threshold deduction often thousand rupees as well as the deduction under Section 53 will not be admissible. Further, the tax-payer shall be entitled to withdraw such amount in accordance with this

Pramod Kumar Gupta Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (1991)39ITD1a(Delhi)

Act was enlarged by insertion of Sub-clauses (v) & (vi) and Explanation, of the said section by the Finance Act, 1987 w.e.f. 1-4-1988. The thrust of the argument was that if a transaction involving the allowing of possession … property to be taken or retained in part performance of a contract of the nature referred to in Section 53 A of the Transfer of Property Act was to be included in the definition of transfer for the

Binny Limited and ors. Vs. Union of India (Uoi)

Court : Chennai

Subject : Excise

Acts : Finance Act, 1972; Companies Act; Limitation Act, 1963 - Sections 17 - Schedule - Article 96; Indian Contract Act - Sections 72; Constitution of India - Article 226

Reported in : 1979CENCUS290D; 1979(4)ELT230(Mad)

levy and collect excise duty on blended yarn prior to the introduction of Item No. 18E by the Finance Act, 1972, on the strength of Trade Notice, dated 10-5-1973 and Exemption Notification No. 156/64, dated 16-10-1964, issued under Rule … taxing entry. He invited my attention to the following passages occurring in Brussels Fourth Impression, 1966, volume 2, sections VIII to XV, Chapters 41 to 83, at pages 707-708 :'Goods classifiable in any heading in Chapters 50 … 56.07 (woven fabrics of discontinuous man made fibres), but comes under heading 53.11 (woven fabrics of wool or of fine animal hair), since the proportions

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

House of Lords in the case of Lupton. In that case forward stripping had been banned by the Finance Act, 1960, but the House of Lords did not think that the subsequent amendment should prejudice or cloud the … some paramount provision subject to which everything else must be read, like Section 2(2) of the European Communities Act 1972. But the courts have no constitutional authority to impose such an overlay upon the tax legislation and, as … STC 30 (HL) and Furniss v. Dawson 1984 1 All England Reporter 530 (HL) added new dimension to the legal interpretation of the tax avoidance

industrial Finance Corporation of India and Another Vs. Century Metals ...

Court : Delhi

Subject : Banking

Acts : Industrial Finance Corporation Act, 1948 - Sections 28, 29, 30 and 41-A; Code of Civil Procedure (CPC), 1908 - Sections 34 and 60; Companies Act, 1956 - Sections 125 and 134; Industrial Development Bank of India Act, 1964; Constitution of India - Articles 12 and 14; Usurious Loans Act, 1918; State Financial Corporations Act, 1951 - Sections 31 and 32; T. P. Act 1882 - Sections 69; Indian Contract Act, 1872 - Sections 73

Reported in : AIR1990Delhi186; II(1992)BC546; [1992]73CompCas630(Delhi)

ORDER1. Industrial Finance Corporation of India, (IFCI for short), a statutory body established under the Industrial Finance Corporation Act, 1948 (hereinafter … on the terms and conditions which were incorporated in the agreement of loan entered into on 19th August, 1972, (hereinafter referred to as the Loan Agreement).3. As security for the payment of the said loan together with … being the existence of the situations or circumstances as contemplated by sub-sec. 53. The petitioner has set out in detail the defaults committed by respondent … natural justice and fair play. The plea is that the provisions of Section 30 of the Act are discriminatory and vocative of the fundamental rights