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East India Hotels Ltd. and Another Vs. the State of Rajasthan and Othe ...

Court : Rajasthan

Subject : Other Taxes

Acts : Rajasthan Land and Building Tax Act, 1984 - Sections 2(10), 3(1B), 6, 13, 15, 19, 21, 37, 42 and 50; Constitution of India - Articles 14, 141, 245, 265 and 299; The Finance Act, 1989 - Sections 3(1B) and 16A (1); Companies Act, 1956; Finance Act, 1997 - Sections 14; Wealth Tax Act, 1957; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 8 and 12; Code of Civil Procedure (CPC), 1908 - Sections 58

Reported in : 2001(3)WLC62

in the matter of one lime tax scheme introduced by way of insertion of Section 3(1B) of the Finance Act, 1989 (Act No. 6 of 1989)(2). The questions for our consideration are that:-(1) Whether, fresh assessment is permissible … declared a cantonment or is constituted a municipality, after the commencement of the Rajasthan Urban Land Tax (Amendment) Act, 1973, the tax on lands and buildings situate in such area shall be levied and collected with effect from … cases provided for therein. It comes into play in cases of withdrawal of exemption under Section 6 or Section 21 of the Act or acquisition of land and building by transfer or otherwise; or, building, re-building or enlargement

M.P. Mattur and ors. Vs. Union of India and ors.

Court : Delhi

Subject : Civil

Acts : Specific Relief Act, 1963 - Sections 34; Court Fees Act, 1817 - Sections 7(IV); General Clauses Act, 1897 - Sections 21

Reported in : 1991(21)DRJ249

Matched in: Citation 1991(21)DRJ249

East India Hotels Ltd. and anr. Vs. State of Rajasthan and ors.

Court : Rajasthan

Subject : Direct Taxation

Acts : Rajasthan Land and Buildings Tax Act, 1964 - Sections 2(10), 3, 3(1B), 6, 10, 10A, 11, 11(1), 13, 13(1), 13(1B), 14, 15, 15B, 16A(1), 16(1), 21, 22 and 22A; Rajasthan Urban Land Tax (Amendment) Act, 1973 - Sections 4, 7, 7(2), 7(3) and 8 to 12; Rajasthan Lands and Buildings Tax (Amendment) Act, 1995; Rajasthan Ordinance, 1988; Wealth-tax Act, 1957; Motor Vehicles Taxation Act; Finance Act, 1989 - Sections 3(1B); Companies Act; Constitution of India - Articles 14, 141, 245 and 265

Reported in : AIR2001Raj286; [2001]250ITR789(Raj); 2001(4)WLN217

in the matter of the one-time tax scheme introduced by way of insertion of Section 5(1B) of the Finance Act, 1989 (Act No. 6 of 1989).2. The questions for our consideration are :'(1) Whether, fresh assessment is permissible … declared a cantonment or is constituted a municipality, after the commencement of the Rajasthan Urban Land Tax (Amendment) Act, 1973, the tax on lands and buildings situate in such area shall be levied and collected with effect from … cases provided for therein. It Comes into play in cases of withdrawal of exemption under Section 6 or Section 21 of the Act or acquisition of land and building by transfer or otherwise ; or, building, re-building or

Vinod Trading Co. Vs. State of Assam and ors.

Court : Guwahati

Subject : Sales Tax

Acts : Assam General Sales Tax Act, 1993 - Sections 2, 2(34), 5A, 17, 17(2), 17(4), 17(5), 18 and 18(1); Central Sales Tax Act, 1956 - Sections 21; Assam General Sales Tax Rules, 1993 - Rule 2; Andhra Pradesh General Sales Tax (Amendment) Act, 1985 - Sections 14; Assam Finance (Sales Tax) Act, 1956 - Sections 20; Haryana General Sales Tax Act, 1973 - Sections 31; Income Tax Act, 1922 - Sections 34; Income Tax (Amendment) Act, 1961 - Sections 147

scope of power of the Commissioner under Section 20 of the Assam Finance (Sales Tax) Act, 1956 to effect a suo motu revision of any … the assessing authority was not a 'definite information' comprehended in Section 31 of the Haryana General Sales Tax Act, 1973 which justified reassessment of tax was held by the High Court of Punjab and Haryana in Haryana Co-operative … Haryana in Haryana Co-operative Sugar Mills Limited [1997] 107 STC 103.29. The contention that an assessment proceeding under Section 21 of the Central Sales Tax Act, 1956 cannot be reopened in absence of discovery of any new fact

Somesh Thapliyal Vs. Vice Chancellor H.n.b. Garhwal University

Court : Supreme Court of India

Subject : Education

draft of Rs.200/- (Rs.100/- only for Uttaranchal SC candidates) in favour of Finance Officer HNB Garhwal University. The application completed in all respects along with … who were substantively appointed after going through the process of selection provided under the Uttar Pradesh State Universities Act, 1973(hereinafter being referred to as the “Act 1973”) between the 1 year 2004-2007 and after serving for more than … to under Section 19(a) and is also the appointing authority of teachers of the University in terms of Section 21(1)(vii) and recommendations made by the executive council are to be implemented by the Vice Chancellor as an officer

New Okhla Industrial Development Authority Vs. Anand Sonbhadra

Court : Supreme Court of India

Subject : Land Acquisition

that the lease deed in question can be said to be a finance lease.23. Keeping in view the Indian Accounting Standards, what appears broadly is … 44, 45, 46, 47, 49, 50, 51, 53, and 58 of the Uttar Pradesh Urban Planning and Development Act, 1973, as re-enacted and modified by the Uttar Pradesh President's Act (Re-enactment with Modifications) Act, 1974, shall mutatis mutandis … was created, and until such loan is wholly discharged it shall not be applied for any other purpose.33. Section 21 provides that the authority shall prepare a budget in the form and at such time as the State

Dr Baliram Waman Hiray Vs. Justice B. LentIn and ors.

Court : Supreme Court of India

Subject : Criminal

Acts : Commissions of Inquiry Act, 1952 - Sections 3, 3(1), 4, 5(4), 5(5) and 6; Code of Criminal Procedure (CrPC) - Sections 195, 195(1), 195(2), 195(3) and 346; Constitution of India - Article 141; Indian Penal Code (IPC) - Sections 193 and 228; Workmen's Compensation Act - Sections 23; Payment of Wages Act - Sections 18; Indian Railways Act - Sections 40

Reported in : AIR1988SC2267; (1988)90BOMLR434; 1988(3)Crimes655(SC); [1989]176ITR1(SC); JT1988(4)SC265; 1988(2)SCALE688; (1988)4SCC419; [1988]Supp2SCR942; [1989]72STC384(SC)

the course of his submissions, he has brought to our notice the words in parenthesis added by the Finance Act, 1985 introducing the following change in Section 136 of the Income-tax Act, 1961 w.e.f. April 1,1974 from which … the word 'means' (sic) of the word 'includes', which later was substituted by the Criminal Procedure Code (Amendment) Act, 1973. This gave rise to a controversy whether tribunals or officers acting in judicial capacity or exercising quasi-judicial functions … CrPC, 1973. Similar provisions are contained in Section 18(6) of the Bengal C.& P. Works Ltd. Act, 1980, Section 21(6) of the Bengal Immunity Co. Ltd. (Acquisition & T.O.U.) Act, 1984, Section 19(6) of the Bird & Company

S.S. Dhanoa Vs. Municipal Corporation, Delhi and ors.

Court : Supreme Court of India

Subject : CriminalFood Adulteration

Acts : Indian Penal Code (IPC), 1860 - Sections 21; Bombay Cooperative Societies Act, 1925 - Sections 10 and 23; Prevention of Food Adulteration Act, 1954 - Sections 19(2); All India Services (Conduct) Rules, 1968 - Rule 2; All India Services (Discipline and Appeal) Rules, 1969 - Rule 2; Code of Criminal Procedure (CrPC) , 1973 - Sections 197; Companies Act; Societies Registration Act; Prevention of Food Adulteration Rules, 1955 - Rule 12A

Reported in : AIR1981SC1395; 1981CriLJ871; [1981(43)FLR272]; (1981)IILLJ230SC; (1981)IILLJ231SC; 1981(1)SCALE919; (1981)3SCC431; [1981]3SCR864; 1981(13)LC803(SC)

Societies Act, 1925 (hereinafter called the Society), was a public servant within the meaning of Clause Twelfth of Section 21 of the Indian Penal Code, 1860, for purposes of Section 197 of the CrPC, 1973. The question arises … have a statutory character like the Oil and Natural Gas Commission, or the Life Insurance Corporation or Industrial Finance Corporation. It is a society incorporated in accordance with the provisions of the Societies Registration Act. The fact

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

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 … 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 … Vice-Chancellor shall exercise such other powers as may be laid down by the Statutes and the Ordinances.'16. Under Section 21 of the Act, Executive Council of the University has got power to regulate and determine all other matters

Anand Swaroop Ram Kumar Gupta Vs. the Union of India Through the Secre ...

Court : Mumbai

Subject : CriminalCustoms

Acts : Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1), 10 and 11; Constitution of India - Article 22(5); Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 - Sections 3(1); Maintenance of Internal Security Act, 1971 - Sections 14; General Clause Act, 1897 - Sections 21; National Security Act, 1980 - Sections 8(1) and 10

Reported in : 1998BomCR(Cri)321

1996 and submitted to the Minister of State who was on tour. It was then submitted to the Finance Minister who finally rejected the second representation on 14th May 1996 and the memo intimating the rejection was … occasion to consider a similar contention. The second representation dated 27th November 1973 in respect of the detention order dated 1st October 1973 was not … 1st representation. But, it appears to us that the power under section 14 of the Act, read with section 21 of the General Clauses Act, which is specifically mentioned in section 14 of the Act, could import or