Court : Gujarat
Reported in : (2001)169CTR(Guj)519
D.A. Mehta, J.'It has been said that the taxes are the price that we pay for civilization. If so, it is essential that those who are entrusted with the task of calculating and realising that price should familiarise themselves with the relevant provisions and become well-versed with the law on the subject. Any remissness on their part can only be at the cost of the national exchequer and must necessarily result in loss of revenue. At the same time, we have to bear in mind that the policy of law is that there must be a point of finality in all legal proceedings, that stale issues would not be reactivated beyond a particular stage and that lapse of time must induce repose in and set at rest judicial and quasi-judicial controversies as it must in other spheres of human activity. So far as the income-tax assessment orders are concerned, they cannot be reopened on the score of income escaping assessment under section 147 of the Act of 1961 after the expiry of four years from the end of the ...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2011SC3199
1. All these appeals relate to the establishment of the Omkareshwar Dam on the Narmada river in Madhya Pradesh. As these appeals are inter-connected and have been filed against interim orders passed by the High Court in the same writ petition, they have been heard together and disposed of by a common judgment. However, for convenience Civil Appeal Nos. 2115-2116 of 2011 are dealt with first. Civil Appeal Nos. 2115-2116 of 2011 2. These appeals have been preferred against the judgment and order dated 21.2.2008 passed by the High Court of Madhya Pradesh at Jabalpur in Writ Petition No. 4457 of 2007, `Narmada Bachao Andolan v. State of Madhya Pradesh & Anr.', wherein the High Court as an interim measure, has issued directions, inter-alia, for allotment of agricultural land to the displaced persons in lieu of the land acquired for construction of the dam in terms of the Rehabilitation and Resettlement Policy (hereinafter called as `R & R Policy') as amended on 3.7.2003. T...
Tag this Judgment!Court : Karnataka
R IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE30H DAY OF MAY, 2023 PRESENT THE HON'BLE MR. JUSTICE B. VEERAPPA AND THE HONBLE Mrs. JUSTICE K.S. HEMALEKHA WRIT PETITION No.21879/2014 (GM-RES)-PIL BETWEEN: SRI.N.P.AMRUTESH, S/O. LATE PUTTASWAMY, AGED54YEARS, R/O NO.28(103), 10TH MAIN, BEHIND AMBEDKAR B.ED COLLEGE, J.C. NAGAR, KURUBARAHALLI, BANGALORE-560 086. ...PETITIONER (BY SRI V.R., DATTAR, ADVOCATE FOR SRI N. K. SIDDESWARA, ADVOCATE) AND:1. . THE UNION OF INDIA, MINISTRY OF LAW AND JUSTICE SOUTH BLOCK, NEW DELHI-110 001, REPRESENTED BY ITS SECRETARY. 2 . THE HONOURABLE HIGH COURT OF KARNATAKA, BANGALORE-560 001, REPRESENTED BY ITS REGISTRAR GENERAL. 3 . THE HONOURABLE CHIEF JUSTICE, HIGH COURT OF KARNATAKA, BANGALORE-560 001. 2 4 . THE STATE OF KARNATAKA, DEPARTMENT OF LAW AND JUSTICE, VIDHANA SOUDHA, DR. AMBEDKAR VEEDHI, BANGALORE-560 001, REPRESENTED BY ITS SECRETARY. 5 . THE AUDITOR AND COMPTROLLER GENERAL OF INDIA, HAVING HIS OFFICE, OPP: VIDHANA SOUDHA (NORTH), BA...
Tag this Judgment!Court : Company Law Board CLB
Reported in : (2000)102CompCas466
1. The affairs of Shaw Wallace Ltd. (SWC), a blue chip company, with a history of over hundred years, presently under the control of an NRI M.R. Chhabria, (MRC), holding about 39 per cent. shares in the company for nearly a decade and under whose management this company was doing well for some time, have unfortunately become the subject-matter of two petitions-one filed under Sections 235, 237, 397, 398, 399, 402, 403, 406 and 408 of the Companies Act, 1956 (Act) by some of the employee shareholders (first petition) and another, under Section 408 of the Act, by the Central Government (second petition). Both the petitions were heard together, as most of the allegations in both the petitions are founded on certain alleged acts of financial mismanagement and there were quite a few common allegations. To avoid repetition and overlapping, we are disposing of these two petitions by this single common order.2. There are 61 respondents in the first petition of whom replies have been filed onl...
Tag this Judgment!Court : US Supreme Court
Brannan v. Stark - 342 U.S. 451 (1952) U.S. Supreme Court Brannan v. Stark, 342 U.S. 451 (1952) Brannan v. Stark No. 6 Argued October 9, 1951 Decided March 3, 1952 * 342 U.S. 451 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA CIRCUIT Syllabus Under 8c of the Agricultural Marketing Agreement Act of 1937, the Secretary of Agriculture promulgated an order regulating the marketing of milk in the Boston area. As amended in 1941, the order provided for fixing uniform prices to be paid to all producers and required that, in computing such uniform prices, certain amounts should be deducted for special payments to cooperative marketing associations. Claiming that this deduction and these payments to cooperatives unlawfully diverted funds which belonged to producers, certain producers who were not members of any cooperative sued to enjoin the Secretary from carrying out the provisions therefor. Held: the provisions for such deduction and for such pa...
Tag this Judgment!Court : US Supreme Court
Watkins v. United States - 354 U.S. 178 (1957) U.S. Supreme Court Watkins v. United States, 354 U.S. 178 (1957) Watkins v. United States No. 261 Argued March 7, 1957 Decided June 17, 1957 354 U.S. 178 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE DISTRICT OF COLUMBIA CIRCUIT Syllabus Petitioner was convicted of a violation of 2 U.S.C. 192, which makes it a misdemeanor for any person summoned as a witness by either House of Congress or any committee thereof to refuse to answer any question "pertinent to the question under inquiry." Summoned to testify before a Subcommittee of the House of Representatives Committee on Un-American Activities, petitioner testified freely about his own activities and associations, but he refused to answer questions as to whether he had known certain other persons to have been members of the Communist Party. He based his refusal on the ground that those questions were outside of the proper scope of the Committee's activities, and not ...
Tag this Judgment!Court : US Supreme Court
United States v. E. I. du Pont de Nemours & Co. - 353 U.S. 586 (1957) U.S. Supreme Court United States v. E. I. du Pont de Nemours & Co., 353 U.S. 586 (1957) United States v. E. I. du Pont de Nemours & Co. No. 3 Argued November 14-15, 1956 Decided June 3, 1957 353 U.S. 586 APPEAL FROM THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF ILLINOIS Syllabus This is a civil action brought by the Government in 1949 under 15 of the Clayton Act to enjoin violations of 7 of that Act resulting from the purchase by du Pont in 1917-1919 of a 23% stock interest in General Motors. The essence of the charge was that, by means of the close relationship of the two companies, du Pont had obtained an illegal preference over competitors in the sale of automotive finishes and fabrics to General Motors, thus tending to "create a monopoly" in a "line of commerce." After trial, the District Court dismissed the complaint on the ground that the Government had failed to prove its case, an...
Tag this Judgment!Court : US Supreme Court
Lehigh Valley Coop. v. United States - 370 U.S. 76 (1962) U.S. Supreme Court Lehigh Valley Coop. v. United States, 370 U.S. 76 (1962) Lehigh Valley Cooperative Farmers, Inc. v. United States No. 7 Argued January 17-18, 1962 Decided .June 4, 1962 370 U.S. 76 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT Syllabus Under 8c of the Agricultural Adjustment Act, as amended and reenacted by the Agricultural Marketing Agreement Act of 1937, the Secretary of Agriculture issued orders regulating the marketing of milk in the New York-New Jersey region. To protect the prices received by milk producers in that region, he included in the orders a provision in effect requiring those who buy milk elsewhere and bring it into the region for sale as fluid milk to pay to the producers who regularly supply the region a "compensatory payment" equal to the difference between the minimum price set by the Market Administrator for fluid milk and the minimum price for surplus...
Tag this Judgment!Court : US Supreme Court
Associated Gen. Contractors v. Carpenters - 459 U.S. 519 (1983) U.S. Supreme Court Associated Gen. Contractors v. Carpenters, 459 U.S. 519 (1983) Associated General Contractors v. California State Council of Carpenters No. 81-334 Argued October 5, 1982 Decided February 22, 1983 459 U.S. 519 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT Syllabus Petitioner multiemployer association and respondents (collectively the Union) are parties to collective bargaining agreements governing the terms and conditions of employment in construction-related industries in California. The Union filed suit in Federal District Court, alleging that petitioner and its members, in violation of the antitrust laws, coerced certain third parties and some of petitioner's members to enter into business relationships with nonunion contractors and subcontractors, and thus adversely affected the trade of certain unionized firms, thereby restraining the Union's business activities....
Tag this Judgment!Court : Patna
Aftab Alam, J.1. This application, after a full dressed hearing, is being disposed of with the consent of the parties, at the stage of admission itself.2. The petitioners in this application challenge the validity of the Assessment of Annual Rental Value of Holding Rules, 1993 (for the sake of brevity 'the Assessment Rules') framed by the State Government in purported exercise of powers under Sections 130 (1) and 227 of the Patna Municipal Corporation Act ('The Act', hereinafter). Also come under challenge notification classifying the Patna roads and fixing the rental Rules per square foot for different classes of holdings, in terms of the different provisions of the Assessment Rules. Finally the petitioners challenge the revision of the Annual Rental value of their holding (the basis for determination of the municipal taxes payable as proposed in the notice dated 27-9-1993 and its corrigendum dated 5-10-1993) on application of the impugned assessment Rules and the Corporation's noti...
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