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Bhikajee Dadabhai and Company Vs. Commissioner of Income Tax

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1950 - Sections 13(1); Indian Income-Tax Act, 1922 - Sections 66(1), 45 and 46; Hyderabad Income-tax Act - Sections 35(3), 40, 40(1), 40(4), 57 and 58; ;Hyderabad General Clauses Act; General Clauses Act, 1897; Sea Customs Act, 1878; Land Customs Act, 1924; Central Excises Act, 1944; Indian Post Office Act, 1898; ;Administration of Evacuee Property Act, 1950 - Sections 7, 16, 19 and 38; Constitution of India - Article 227

Reported in : [1958]33ITR760(AP)

(3) the Indian Tariff Act, 1934, (4) the Central Excises and Salt Act, 1944, and (5) the Indian Post Office Act, 1898, which were extended to the whole of India, except for the first four which were not extended to … J.P. Jaganmohan Reddy, J. 1. This is a reference of the Income-tax Appellate Tribunal at Bombay under section 66(1) of the Indian Income-tax Act referring the following three questions for our opinion, viz., :'1. Whether on

Govinda Chowdhury Vs. Commissioner of Income-tax, Bihar and OrissA.

Court : Orissa

Subject : Direct Taxation

Reported in : [1960]40ITR93(Orissa)

on the specious plea that the sender having the very limited right to reclaim the cheque under the Post Office Act, 1898, the post was his agent, when in fact there was no such reclamation; of course, if there be … point involved for decision of this full Bench is one of limitation, arising out of two applications under section 66(3) of Income-tax Act (XI of 1922), S.J.C. No. 4 of 1956 relating of the assessment year 1950-51 and

Punadipadu Primary Agricultural Co-operative Credit Society Ltd. Vs. D ...

Court : Andhra Pradesh

Subject : ServiceTrusts and Societies

Acts : Andhra Pradesh Co-operative Societies Act, 1964 - Sections 6, 9A, 9B, 9C, 12A, 13, 15A, 16, 17, 19, 21, 21A, 21AA, 23, 31(1), 32(3), 32(7), 34, 34A, 50, 51, 52, 53, 60, 62, 62(3), 64, 66, 70, 71, 73, 76 and 117; Tamil Nadu Buildings (Lease and Rent Control) Act, 1960; Prevention of Cruelty to Children Act, 1894 - Sections 1; Married Women's Protection Act, 1922 - Sections 2; Indian Railways Act, 1890 - Sections 72; Post Office Act, 1898 - Sections 53; Nisi Rules

Reported in : 2009(6)ALT228

v. State 1954 All LJ 822 while interpreting the words 'wilfully detains' occurring in Section 53 of the Post Office Act, 1898 observed that the word 'wilful' has been used by the Legislature to mean only such detention which was … 21AA, Section 23, Sub-section (3) of Section 32, Section 34, Section 34A, Section 60, Section 62, Section 64, Section 66, Section 70, Section 71, Section 73 and Section 117 may appeal to the Tribunal:Provided that nothing in this

Govinda Choudhary Vs. Commissioner of Income-tax

Court : Orissa

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 66(1); Income Tax Appellate Tribunal Rules, 1946 - Rules 7, 8 and 36

Reported in : AIR1960Ori187

on the specious plea that the sender having the very limited right to reclaim the cheque under the Post Office Act, 1898, the post office was his agent, when in fact there was no such reclamation; of course, if there … this reference tor decision of this Full Bench is one of limitation, arising out of two applications under Section 66(3) of the Income-tax Act (Act XI of 1922), -- S. J. C. No. 4 of 1956 relating to

Head Post Master Head Post Office, Mitidoongari Alwar, Rajasthan and A ...

Court : National Consumer Disputes Redressal Commission NCDRC

Subject : Education

on 29.12.2010 and returned it to the complainant/ petitioner. The Central Government using the laid down powers in Post Office Act, 1898 (6 of 1898) section “ 21 has made the following amendment in Indian Post Office Rule 1933, rule … Rekha Gupta, Member Revision petition no. 664 of 2013 has been filed under section 21 (b) of the Consumer Protection Act, 1986 challenging the order

Post Master, Keshavgiri and Others Vs. Cor. S.P. Illangovan

Court : Andhra Pradesh State Consumer Disputes Redressal Commission SCDRC Hyderabad

Subject : Land Acquisition

no order as to costs. Appeal allowed. Consumer Protection Act, 1986 - Sections 15 and 14(1)(d) - Indian Post Office Act, 1898 - Section 6 - Case Referred: II (1993) CPJ 141 (NC). (Relied) [Para 6] Comparative Citations: 1996 (1) … Referred: II (1993) CPJ 141 (NC). (Relied) [Para 6] Comparative Citations: 1996 (1) CLT 508, 1996 (1) CPR 66, 1995 (3) CPR 277, 1995 (3) CPJ 277

Commissioner of Income-tax Vs. Vasan Publications P. Ltd. and anr.

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 5, 9(1), 9(2), 32, 32(1), 143(3), 147, 259(2) and 263; Income Tax Rules, 1962; Post Office Act, 1898; Press and Registration of Books Act, 1867

Reported in : (1986)52CTR(Mad)354; [1986]159ITR381(Mad)

that case could not rely on the fact that this monthly was registered as a "newspaper" under the Post Office Act and the Press and Registration of Books Act. They, however, held that "Cuttack Law Times" was not entitled … Books Act 1867 the working Journalists (Conditions of Service) and Miscellaneous Provisions Act, 1955 the Indian Post Offices Act, 1898, Parliamentary Proceedings (Protection and Public action) Act, 1956, the Delivery of Books and Newspapers Act, 1954, and the … at 10%. Later, the Income-tax Officer in the revised assessments made under section 147(b) read with section 143(3) of the Income-tax Act, 1961, added back

Ramachandra Narasimha Kulkarni Vs. State of Mysore

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Post Offices Act, 1898 - Sections 52, 53 and 55

Reported in : AIR1964SC1701; 1964CriLJ609; (1964)2MysLJ(SC)51; [1964]7SCR606

determine, in this case, is what the expression 'wilfully detains or delays' in s. 53 of the Indian Post Office Act, 1898 (Act VI of 1898), hereinafter called the Act, means. I do not agree that it means such detention … or delay of a postal article by an officer of the post office in one of the several sections which create offences under this Act. There are 21 such sections, being sections 49 (1)31 Ch. D. 174. … such sections, being sections 49 (1)31 Ch. D. 174. (2) 1933(2) K.B. 669. (3)78 Law E. 389. (4) A.I.R. 1929 All. 826. (5)1951 2 S.T.C.

Commissioner of Income-tax, Bombay South, Bombay Vs. Ogale Glass Works ...

Court : Supreme Court of India

Subject : Direct Taxation

Reported in : [1954]25ITR529(SC); 1954(II)MhLj67

English law, delivery to the addressee. But that, Sri Kolah maintains, is not the position under the Indian Post Office Act, 1898. We have been taken through the different sections of that Act and the rules made thereunder and Sri … out of the Tribunals order and consequently the Court has no jurisdiction, while exercising its advisory jurisdiction under Section 66 of the Indian Income-tax Act, to permit such a new question of law to be raised at this

Sr. Supdt. of Post Offices Nit, Faridabad and Another Vs. Mahabir Pras ...

Court : National Consumer Disputes Redressal Commission NCDRC

Subject : Land Acquisition

Disputes Redressal Forum, Faridabad (short, District Forum) took Preliminary Objections that : Under Section 6 of œThe Indian Post Office Act, 1898?, the post office is exempted from liability for loss, misdelivery, delay or damage to any postal article in … amended by notification GSR 40 (E) dated 21.1.1999 which inserted the following conditions under condition no.(5) of Rule 66-B -œIn case of any delay of domestic speed post article beyond the norms determined by the Department of