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M/S Seahorse Ship Agencies Pvt. Ltd., vs Union of India

Court : Kerala

05.10.2018, on the ground that the claim was made after the period of six months prescribed under the Lighthouse Act, 1927. The petitioner, aggrieved by Ext.P5, submitted Ext.P6 application before the Commissioner of Customs (Appeals) on 15.10.2018. On the … would submit that thedual payment made by the petitioner cannot be treated as excess payment as contemplated under Section 9 of the Lighthouse Act, 1927. Therefore, statutory limitation for claiming excess payment would not be applicable to … Court in State of Kerala v. Aluminium Industries Ltd. [(1965) 16 STC 689]. A levy was made in violation of Article 286(1)(a) of the Constitution

Commissioner of Customs, vs M/S. Seashore Ship Agencies Pvt Ltd.,

Court : Kerala

19.1.2021 by which, after considering the main issue, as to whether an application under Section 19 of the Lighthouse Act, 1927 is applicable to the case on hand, where dual payment has been made by the writ petitioner, and … matter the Appellant herein could not have allowed an application for refund filed beyond the Statutory period of 6 months from the date of such payment and in the alternative if Section 19 of the Lighthouse Act

international Railway Co. Vs. Niagara Parks Commission

Court : Privy Council

Subject : Land Acquisition

a further Act of the Legislature for Ontario passed in the year 1927 (17 Geo. V.C. 24 re- enacted in the Revised Statutes for Ontario … than an amalgamation by authority of State of a vast number of bodies having general authority over the lighthouses and beacons and buoys throughout the country for the general convenience. It is a corporation with very great … Lord Justice Luxmoore: On 29th August 1938 the International Railway Company (hereinafter called "the Appellant Company") instituted an action in the Supreme Court of Ontario against the Niagara Parks Commission (hereinafter called "the Commission") to recover $227,538.22 … company referred to in the 1891 agreement was incorporated and by subsequent sections the necessary powers were conferred on this company to enable it to … 14 of Sugden's Vendors and Purchasers at p. 631. In the same year the rule was applied