Court : Supreme Court of India
..... actual words used by the legislature. [cit v. budhraja and company, air1993sc2529 p. 2535].. having regard to the object of the u.p. bhoodan yagna act, 1953 to implement the bhoodan movement, which aimed at distribution of land to landless labourers who were versed in agriculture and who had no other means of subsistence ..... the purposes of sub-section (2), "person" includes the registered proprietor and the registered user. 11. following portion of the parliamentary debates as to copyright act has been relied upon : shri p. trikamdas: ordinarily it should fall within the jurisdiction of the court where the infringing copy was published. but there is ..... the local limits of whose jurisdiction the person instituting the proceedings ordinarily resides, carries on business, etc. (emphasis supplied by us) section 62 of the copyright act is extracted below : 62. jurisdiction of court over matters arising under this chapter.-.- (1) every suit or other civil proceeding arising under this chapter in .....
Tag this Judgment!Court : Supreme Court of India
..... -a,.. the legislature would have specifically provided for the same. similarly our decision in national agricultural coop. marketing federation of india ltd. v. union of india, (2003) 5 scc23which dealt with an amendment to section 80-p(2)(a)(iii) of the income tax act, 1961 noted that: (scc p.35, para29) the amendment does not seek to touch ..... the authority was liable to give notice to the affected parties while purchasing their properties under section 269-ud of the income tax act, 1961. it was further observed that the very fact that an imputation of tax evasion arises where an order for compulsory purchase is made and such an imputation casts a slur on the parties to ..... on the periods of limitation provided in the act, and in the absence of such express provision or clear implication, the legislature clearly could not be .....
Tag this Judgment!Court : Supreme Court of India
..... assessment years. the deceased was aged 45 years and doing business. admittedly, he was also owning agricultural lands. even though agricultural income was not shown in the income tax return, it emerges from the evidence that the deceased was also doing agricultural work.11. onbehalf of the claimants, reliance was placed upon rajesh's case (supra) to contend ..... empower the tribunal to determine the compensation arbitrarily, although the act is a beneficial legislation, it can neither be allowed as a source of profit nor as a windfall to the persons affected. determination of compensation has ..... which one of us (hon'ble mr. justice v. gopala gowda) was a member, which is pending consideration.15. section 168 of the motor vehicles act enjoins the courts/tribunals to make award determining the amount of compensation which appears to be just and reasonable. the wide amplitude of such power does not .....
Tag this Judgment!Court : Supreme Court of India
..... agricultural co-operative marketing federation of india ltd.:"3. that the legislature can enact laws retrospectively is not in dispute. nor is it disputed that the amendment is intended to be retrospective and that the amendment would at least prospectively exclude all cooperative societies except the primarily society from the benefit of section 80p(2)(a)(iii) of the income tax act ..... . according to the appellants, the amendment cannot be considered to have retrospective operation in the absence of a validating provision nor could parliament reverse the judgment of this court by such statutory overruling. if the amendment is construed as having retrospective operation, then, it is submitted, the amendment is unconstitutional because it seeks to impose a tax ..... or clearly imply retrospective operation s.s. gadgil v. lal & co., [1964].53itr231(sc) . j.c. jani, income tax officer, circle-iv. ward-g ahmedabad v. induprasad devshanker bhatt, [1969]. 72 itr595(sc). the second is that .....
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..... . extension of the jurisdiction of a high court to, and exclusion of the jurisdiction of a high court from, any union territory.82. taxes on income other than agricultural income.83. duties of customs including export duties.84. duties of excise on tobacco and other goods manufactured or produced in india except (a) ..... in this behalf are being summarized hereinafter.37. it was the contention of the learned counsel for the respondents, that the income tax act, the customs act, and the excise act, as also, other taxing statutes create a statutory liability. the said statutory liability has no existence, de hors the statute itself. the said statutory liability ..... in consonance with the legal position declared by the high court. 3(i) the 1922 act was repealed by the income tax act, 1961 (hereinafter referred to as, the income tax act). as in the repealed enactment, so also under the income tax act, an order passed by an assessing officer, was assailable through an executive-appellate remedy. the .....
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..... as prescribed in | | | |the wealth tax act for a period | | | |of three consecutive years; | | | | | | | |(b) persons in categories i, ii,| | | |iii and v-a who are not | | | |disentitled to the benefit of | | | |reservation but have income from | | | |other sources of wealth which | | | |will bring them within the | | | |income/wealth criteria mentioned | | | |in (a) above. | | | | | | | |explanation: | | | | | | | |(i) income from salaries or | | | |agricultural land shall not be | | | |clubbed ..... be falling in creamy layer on the basis of his service status?. (vii) will a candidate who has gross annual income of rs.2.5 lakh or above or possesses wealth above the exemption limit as prescribed in the wealth tax act for a period of three consecutive years be treated to fall in creamy layer?. the aforesaid queries came to be answered .....
Tag this Judgment!Court : Supreme Court of India
..... the issue as to whether the income tax officer could re-open the assessment under section 297(2) (d) (ii) and 148 of the income tax act, 1961, although the right to re-open was barred by that time under the earlier income tax act, 1922. this court held that the same was impermissible and observed in ..... has been the view taken by a bench of three judges of this court in j.p. jani, income tax officer, circle iv, ward g, ahmedabad vs. induprasad devshanker bhatt reported in air1969sc778in the context of a provision of the income tax act, 1961, in the matter of reopening of assessment orders. in that matter the court was concerned with ..... singh vs. state of punjab reported in air1970sc703 this court was concerned with the issue of date of application of section 32kk added into the pepsu tenancy and agricultural lands act, 1955. this court held in paragraph 4 thereof as follows:- 4. it is a well-settled rule of construction that no provision in a statute should .....
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..... facts:2. the appellant is a partnership firm registered as a dealer both under the rajasthan sales tax act, 1994 (for short, ".the act ) and the central sales tax act, 1956 (for short, the cst act ). the appellant carries on the business of processing the cotton and transforming it into surgical cotton.3 ..... has held that the processing of chicken in order to make them marketable but without changing their substantial identity did not turn chicken from agriculture commodities into manufactured commodities.25. a three-judge bench of this court in pio food packers case (supra) has dealt with the ..... (11) |25 | | | | |fd/gr. | | | | | |iv/95-49 | | | | | |(s.o. no.| | | | | |399) | | | | | | | |cotton as defined in | | | | | |clause (iv) of section| | | | | |14 of the central | | | | | |sales tax act, 1956 | | | | | |including absorbent | | | | | |cotton wool i.p. & | | | | | |cotton waste. | |1996-97 |15.03.96 |f.4 (69) |28 | | | | |fd/gr. | | | | | |iv/95-32 | | | | | |(s.o. no.| | | | | |267 .....
Tag this Judgment!Court : Supreme Court of India
..... prescribed form and pay for it such fee and conversion charges as may be prescribed. the application shall be accompanied by an income-tax clearance certificate; provided that if the conversion charges have already been paid under the provisions of the punjab scheduled roads and controlled area restriction of unregulated ..... of group housing or for the construction of integrated commercial complexes, but an area of land divided or proposed to be divided- i) for the purpose of agriculture; or (ii) as a result of family partition, inheritance, succession or partition of joint holding not with the motive or earning profit; or ii) ..... their management and maintenance should continue to vest with the colonizer till such time the responsibility was transferred to the statutory condominium association under the apartment act. the colonizer accordingly on 19.04.2001 filed the deed of declaration along with bye-laws of the statutory condominium association (silver oaks condominium association .....
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..... 31.3.2007, when the previous board was in office and thirty six fraud cases at primary agricultural credit societies (pacs) involving rs.37.05 lacs had been reported. certain deficiencies in the bank s functioning, like non-adherence to the provisions of the income tax act, lack of internal checks and control systems and unsatisfactory compliance to their previous inspection report, had also ..... the provisions of the reserve bank of india act, 1934 (for short rbi act ), the banking regulation act, 1949 (for short regulation act ), the banking law (application to cooperative societies) act, 1965 (23 of 1976), the deposit insurance and credit guarantee corporation act, 1961 (for short dicgc act ), the national bank for agricultural and rural development act, 1981 (for short nabard act ) etc. since the order impugned results in the .....
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