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Shethia Mining and Manufacturing Corporation Ltd. Vs. Commercial Tax O ...

Court : Kolkata

Subject : Sales Tax

Reported in : [1977]39STC246(Cal)

with effect from 31st March, 1973. Thereafter on 31st March, 1973, the Coal Mines (Taking Over of Management) Act, 1973, came into effect. Sub-section (1) of Section 3 of the said Act provides that on and from the … May, 1973, the Coal Mines (Nationalisation) Act, 1973, came into force. The preamble to the said Act states that the Act is to provide for … 1974, under Section 9(2) of the Central Sales Tax Act, 1956, read with Section 11(1) of the Bengal Finance (Sales Tax) Act, 1941.2. The period relevant for the said assessment was 1st April, 1972, to 30th January,

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

The judgment in Surat Art Silk .................................................................................................................. 11 D. Relevant changes brought about to the IT Act, 1961 (Finance Act, 1983 and 1991) ............................... 17 E. The judgment in Thanthi Trust .................................................................................................................. 18 F. Deletion of certain exemptions: … Development Authority, Raebareli, urging that the assessee is a body constituted under the U.P Urban Planning and Development Act, 1973. As their activities were aimed at public purpose, it applied for registration u/s 12AA of the IT Act, … 1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL … it functions on “no profit-no loss” basis as is evident from the preamble48, the aims and objectives49 of the board as well as Sections 3,

Piarelal Sakseria Family Trust Vs. Commissioner of Income-tax, M.P.

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : [1982]136ITR583(MP)

1973-74, respectively. In view of the amendment of s. 164 with effect from April 1, 1971, by the Finance Act, 1970, the ITO elected to tax the income of each year at the rate of 65% on the … Smt, Kalavati Devi and Smt. Sumitra Devi, in the capacity of trustees for the purposes mentioned in the preamble, clauses No. 2 of the deed. In cl. 17 of the deed it is stated that the object

Piarelal Sakseria Family Trust Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 164 and 164(1)

Reported in : (1982)136GLR583

1973-74, respectively. In view of the amendment of Section 164 with effect from April 1, 1971, by the Finance Act, 1970, the ITO elected to tax the income of each year at the rate of 65% on the … Smt. Kalavati Devi and Smt. Sumitra Devi, in the capacity of trustees for the purposes mentioned in the preamble, clause No. 2 of the deed. In Clause 17 of the deed it is stated that the object

Rojer Mathew Vs. South Indian Bank Ltd and Ors Chief Manager

Court : Supreme Court of India

Subject : Land Acquisition

CJI1 Leave granted. BRIEF BACKGROUND:2. In the present batch of cases, the constitutionality of Part XIV of the Finance Act, 2017 and of the rules framed in consonance has been assailed. While it would be repetitious to reproduce … a consideration of the provisions of the particular Act with which the Court has to deal including its preamble. Further it appears to us that the nature of the body to which delegation is made is also … of this Hon’ble Court in Union of India v. R. Gandhi [(2010) 11 SCC1 para 96 at pg. 310]. and L. Chandra Kumar v. Union

Gajraj and Others Vs. State of U.P. and Others

Court : Allahabad

Subject : Land Acquisition

housing allotments have also been made to various private individuals who have booked their flats by taking bank finance. At this stage, the petitioners cannot be allowed to challenge the acquisition nor at their instance acquisition deserves … is to be found out from the scheme of the Act. The preamble of a Statute is a part of the Act and it is … also an enactment regulating building operations then thereafter came a comprehensive Act namely; U.P. Urban Planning and Development Act,1973 (hereinafter referred to as ‘1973 Act’) to provide for development of certain areas of U.P. according to plans … is delay in filing writ petition. Possession was taken on 21.11.2008 and 16.09.2010. It has been specifically stated that land of village Junpat has not

Maharshi Mahesh Jogi V.Vishwavidyalaya Vs. State of M.P. and ors.

Court : Supreme Court of India

Subject : Education

Chancellor. Sections 12, 13 and 14 deals with the position of Deans of Schools, the Registrar and the Finance Officer of the appellant University.7. Section 15 deals with the manner of appointment, powers and duties of the … Hansoli Devi and Ors.).54. The learned senior counsel also referred to Section 6 of the Madhya Pradesh University Act, 1973 and contended that “dissemination of knowledge” is referable to spreading of knowledge in all other fields which may … was published in the Madhya Pradesh Gazette dated 29th November 1995. The Preamble of the Act would state that it was an Act to establish … petition was to the amendment introduced to Sections 2, 4, 9 and 17, as well as insertion of Sections 31-A, 31-B, 31- C, 37-A, 37-B

Dr. Bheem Rao Ambedkar Degree College Vs. State of U.P. and ors.

Court : Allahabad

Subject : Constitution

Acts : Societies Registration Act, 1860 - Sections 1, 5, 5A, 6, 12, 13, 13A, 13B, 14 and 14A; Uttar Pradesh State Universities Act, 1973 - Sections 3, 11A, 12, 13, 13(1), 13(2), 13(9), 14, 17, 21, 28, 28(3), 28(5), 37, 45, 49, 50, 51, 52, 53, 57 and 58; Uttar Pradesh Public Services (Reservation for Scheduled Castes, Scheduled Tribes and Other Backward Classes) Act, 1994; Uttar Pradesh General Clauses Act, 1904 - Sections 23A(1); Uttar Pradesh Higher Education Services Commissions Act, 1980; University Grant Commission Act, 1956 - Sections 22(1); Teachers Education Act, 1993 - Sections 3, 12,13, 14, 18, 20, 29, 30, 31 and 32; Karnataka Prohibition of Admission of students to the Unrecognised and Unaffiliated Educational Institution Act, 1993 - Sections 5; Central Act, 1993 - Sections 14 an

Reported in : 2005(3)ESC2162

receive any grant-in-aid from the State Government and they are running the professional course of B.Ed. as 'self finance institutions'. The allocation of only 15 per cent seats is violative of various apex Court judgments including the … Since, they are affiliated to various Universities they are covered by the provision contained in U.P. State Universities Act, 1973 and Rules framed thereunder.3. From the arguments advanced by parties' Counsel it appears that the petitioners who have … or for the diffusion of useful knowledge or for charitable purpose; the preamble of the Act is reproduced as under :'PreambleWhereas it is expedient that … Window System' appointed by an agency authorised by State Government. Rest of 15 per cent seats have been left over to be filled up by

Tara Prasad Singh and ors. Vs. Union of India (Uoi) and ors. Overruled

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Article 32; Code of Criminal Procedure (CrPC) - Sections 144

Reported in : AIR1980SC1682; (1980)4SCC179; [1980]3SCR1042

Management Act and the Coal Mines Nationalisation Act of 1973 contain elaborate preambles, the Amendment Act contains no preamble setting out the mischief to be … to nationalise these unauthorisedly worked mines after taking them over under the Coal Mines (Taking Over of Management) Act, 1973 or to get the concerned mining leases prematurely terminated and regranted to Government Companies under the Mining and … in an efficient manner under proper technical guidance. Many units are too small in size or too poorly financed for such working. Lack of a conservation policy is also responsible for the present condition of the industry. … challenging the validity of the Coal Mines (Nationalisation) Amendment Act 67 of 1976, on the ground that it is violative of the provisions of Articles

National Textile Corpn. Ltd. Vs. Sitaram Mills Ltd. and ors.

Court : Supreme Court of India

Subject : Constitution

Acts : Textile Undertakings (Taking over of Management) Act, 1983 - Sections 2, 3(1) and 3(2); Constitution of India - Article 39; Companies Act, 1956 - Sections 149(2A); Income Tax Act, 1922 - Sections 2(4) and 24(2); Income Tax (Amendment) Act, 1961 - Sections 2(13)

Reported in : AIR1986SC1234; (1986)88BOMLR662; [1987]61CompCas373(SC); (1986)2CompLJ261(SC); 1986(1)SCALE657; 1986Supp(1)SCC117; [1986]2SCR187

falling within the definition of 'mine' defined in Section 2(h)(vi), (vii) and (xi) of the Coal Mines (Nationalisation) Act, 1973, the Court had occasion to observe : It will be seen that there is a difference in the … of such undertakings and for matters connected therewith or incidental thereto. The preamble to the Act brings out the necessity for such legislation : WHEREAS … including the addition of an updated process house involving a total outlay of Rs. 2 crores which was financed through loans taken from the National Industrial Development Corporation. During the 60s, the Company's performance had only been … against the judgment and order of the Bombay High Court dated June 13, 1983 raise a question of far-reaching public importance. By the judgment under