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South India Shipping Corporation Ltd. Vs. the Board of Trustees for th ...

Court : Kolkata

Subject : Civil

Acts : Major Port Trusts Act, 1963 - Sections 65 and 116;; The Indian Ports Act, 1908 - Sections 31(1) and (2)

Reported in : (1999)2CALLT531(HC)

at the centre. It was submitted on behalf of the defendant, that under section 31(2) of (The) Indian Ports Act, 1908 the plaintiff was liable to pay the repairing costs of the coal-loader which had been damaged, despite the … duress or coercion by the defendant nor any particulars were set out in the plaint in that respect. Section 65 of (The) Major Port Trusts Act, 1963 it was submitted specifically provided that unless the provisions of section

M/S. Shreeji Shipping Vs. C.C.E. and S.T. Rajkot

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

are concerned in this case is being rendered in a minor port to which the provisions of Indian Ports Act, 1908 and Gujarat Maritime Board Act, 1981 are applicable is also a distinction which is untenable as grant of … port. II. On the legal aspects of the first issue, submissions are as follows: * In terms of Section 65(82) of FA, 94, Port service means any service rendered by a port or other port or any other

Commissioner of Income-tax (Central-ii), Calcutta Vs. M/S. Duncan Brot ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Super Profits Tax Act, 1963 - Rule 1; Companies (Profits) Surtax Act, 1964 - Rule 1; Income Tax Act, 1961 - Sections 256(1); Companies Act, 1956

Reported in : 1996IIAD(SC)395; AIR1996SC3094; (1996)133CTR(SC)76; [1996]219ITR121(SC); JT1996(2)SC316; 1996(2)SCALE132; (1996)8SCC31; [1996]2SCR492

be undertaken while developing a port cannot be stopped by merely naming them as real estate business. INDIAN PORTS ACT, 1908 Sections 4(1), 6(1) & 3(9) & (8): Minor ports - Jurisdiction to undertake development and privatization of Pondicherry … is an appeal from a decision of the Calcutta High Court in a Reference made to it under Section 256(1) of the Income-Tax Act, 1961.2. The assessee is a company and the accounting years involved are the

Gujarat Chem. Port Terminal Co. Vs. C.C.E. and C.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad

Subject : Service Tax

Reported in : (2008)9STR386

follows: "other port" has the meaning assigned to "port" in clause (4) of Section 3 of the Indian Ports Act, 1908 (15 of 1908), but does riot include the port defined in clause (80).Definition of port services as on … July 2003 they are covered under the category of port services.The definition of taxable services as provided under Section 65(105) of the Finance Act, 1994 would also throw some light on the issue. The rival taxable services have

Lakshman Gowroji Nakhwa Vs. Ramji Antone Nakhwa

Court : Mumbai

Subject : PropertyCivil

Reported in : AIR1921Bom93; (1921)23BOMLR939

as to removing obstructions and paying compensation will be found in Sections 10 and 12 of the Indian Ports Act, 1908, which was amended by Act VI of 1916, but I do not think I need pursue that.64. Then … to the earth.'57. He next relies on the definition of easement in the Indian Limitation Act IX of 1908. Section 2(5) says: -Easement' includes a right not arising from contract, by which one person is entitled to remove

Deputy Commissioner of Vs. Abg Heavy Industries Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

801A. The assessee supported its submission by referring to the definition of "port" as given in the Indian Ports Act, 1908 according to which a "port" would include any part of the river or channel in which the said … unworkable. (ii) Cost of the cranes of each stream is about Rs. 65 crores. Such huge investment constituted a very significant part of port infrastructure. … has erred in: 1. directing the Assessing Officer to deduct a sum of Rs. 13,15,01,864/- being deduction Under Section 80IA by holding that the assessee has carried on the business of developing, maintaining and operating any infrastructure

Dy. Cit Vs. Abg Heavy Industries Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Subject : Land Acquisition

Reported in : (2008)303ITR328(Mum.)

80-1A. The assessee supported its submission by referring to the definition of "port" as given in the Indian Ports Act, 1908 according to which a "port" would include any part of the river or channel in which the said … unworkable. (ii) Cost of the cranes of each stream is about Rs. 65 crores. Such huge investment constituted a very significant part of port infrastructure. … has erred in: 1. directing the assessing officer to deduct a sum of Rs. 13,15,01,864 being deduction under Section 80-IA by holding that the assessee has carried on the business of developing, maintaining and operating any infrastructure

Jayantilal Dharamsi and ors. Vs. Board of Trustees of Port of Bombay

Court : Mumbai

Subject : TenancyConstitution

Acts : Major Port Trusts Act, 1963 - Sections 33, 34, 49 and 52; Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 - Sections 4(1); Constitution of India - Articles 14 and 19

Reported in : 1991(2)BomCR283; (1990)92BOMLR596

upon the declaration about the limits of the Port of Bombay issued under section 5 of the Indian Ports Act, 1908. Now so far as this notification dated 28th October, 1972 issued by the Government of India in the … Plot No. H-1.1948 --- 66.441955 166.69 ---1968 222.97 87.08 1972 278.71 108.051976 445.94 181.051977 515.61 208.261978 585.29 235.471979 654.97 262.681980 724.65 289.901981 794.33 317.111982 7,082.02 4,515.862) Taherbhai Tayabali - W.P. No. 89/83.1951 99.371962 296.441972 370.551976 608.771977 701.441978

Harchand Vs. Additional Collector of Customs and ors.

Court : Kolkata

Subject : Customs

Acts : Customs Act, 1962 - Sectons 5, 6, 155, 160 and 161; ;Sea Customs Act, 1878 - Sections 13, 15, 29, 65, 77, 78, 137, 160 (3), 163(37), 167(3), 167(7), 167(31) and 167(37); ;Sea Customs (Amendment)Act, 1956; ;General Clauses Act, 1897 - Section 6, 6(4), 6(5), 6(6) and 6(7); ;Indian Tariff Act, 1934 - Section 2; ;Code of Criminal Procedure (CrPC) , 1898 - Sections 476 and 479A; ;Indian Penal Code (IPC) - Sections 193; ;Constitution of India - Article 226 and 226(l)

Reported in : 1981(8)ELT699(Cal)

to the Constitution and powers of any Port authority in a major port as denned in the Indian Ports Act, 1908.'On a reference to the concerned Schedule there is thus no doubt that subject to Section 160 (3) … or provision is made for extension of time in suitable cases by the appropriate authority.(6) The provisions of Section 65 shall apply to goods warehoused before the commencement of this Act if the operations permissible under that Section

Corporation of Calcutta Vs. Director of Rationing and Distribution

Court : Kolkata

Subject : Criminal

Acts : Calcutta Municipal Act, 1923 - Section 386 and 386(1); ;Bengal General Clauses Act, 1899 - Section 3(32); ;Constitution of India - Article 300; ;Government of India Act, 1935; ;Abolition of Privy Council Jurisdiction Act, 1949 - Section 8; ;Code of Civil Procedure (CPC) , 1908

Reported in : AIR1955Cal282,1955CriLJ792

the proviso to Section 20 goods belonging to Government were expressly exempted.Section 1(4) of the now repealed Indian Ports Act of 1889 exempted-from the operation of the. Act vessels belonging to or in the service of Her Majesty … belonging to or in the service of Her Majesty or the Government of India. Section 2(l) Indian Port Act, 1908, gave the same exemption to all vessels belonging to or in the service of His Majesty which in … Court of Directors of the East India Company and the one noticeable feature of this Act is that Section 65 distinctly provides that the Secretary of State of Council may sue and be sued as a body corporate