Court : Kolkata
..... no.2) act, 2004. the provision having been substituted completely prior to the issuance of the show cause notice dated 21st april, 2006, it was incumbent upon the assessing officer to issue notice in accordance with the law prevailing on the date of its issuance as the old provision was no longer in force. in support ..... of this proposition he relied on a decision of the karnataka high court in the case of cst-vs.-the people s choice reported in 2014 (36) str10 wherein the karnataka high court upheld the decision of the tribunal cancelling the show cause notice issued on 10th september, 2004 under section 73 (1) of the finance act ..... vociferously argued that the vague assertion that the petitioner had wilfully suppressed material facts with intent to evade payment of service tax was unfounded and i find substantial force in such argument. (60) the petitioner furnished all information that was called for by the department from time to time. once the information is supplied .....
Tag this Judgment!Court : Mumbai
..... the appropriate stamp duty payable on any instrument executed on a particular date in the past, which could be as early as the year 1959 when the stamp act came into force. further, the petitioners state that is ex facie unreasonable, irrational and arbitrary for respondent nos.1, 2 and 3 to require all banks and financial institutions ..... penal measure even in civil proceedings. 38. further elaborating this concept in a latter decision in the case of pratibha processors and ors. vs. union of india and ors., air 1997 sc 138, the hon'ble supreme court explains it thus : fiscal statutes with import of the words tax , interest , penalty etc. are well known. they are ..... failure means 'a falling short', 'deficiency' or 'lack'. it has also referred to a judgment of allahabad high court in the case of ram kishore vs. bimla devi, air 1957, all. 658. 94. even in common parlance and going by the dictionary meaning it means the omission of expected or required action. therefore, if that cannot be .....
Tag this Judgment!Court : Mumbai
..... any other similar international body, entitled to privileges under any convention or agreement to which india is a party or under any law for the time being in force, if such official, personnel, consular or diplomatic agent, as the case may be, has purchased such goods for himself or for the purposes of such mission ..... another in dealing with third persons. the person for whom such work is done or who is so represented is called the principal . (2) normally, persons acting as brokers, factors, auctioneers, commission agents, del credere agents etc. are the agents contemplated under this section. it may be added that the contract of agency ..... the assistance of additional materials. 14. in support of the contentions, mr. sridharan places reliance on the following decisions:- (i) sales tax officer, pilibhit vs. budh prakash jai prakash, air 1954 sc 459. (ii) balabhagas hulaschand vs. state of orissa, (1976) 2 scc 44. (iii) consolidated coffee ltd. and anr. vs. coffee board, bangalore, (1980) .....
Tag this Judgment!Court : Mumbai
..... and collection of the cess on entry of sugarcane into the premises of a factory for use therein, under the bombay sugarcane cess act, 1948 (bom. lxxxii of 1948), was proposed to be brought into force in this state with effect from 31st december 1961. as thereafter it was not possible to collect the tax on sugarcane, it was ..... mp). (vii) ponni sugars (erode) ltd. vs. deputy commercial tax officer (2005) 142 stc 543. (viii) union of india and ors. vs. bombay tyre international ltd. and ors., air 1984 sc 420. (ix) maharashtra chamber of housing industry and ors. vs. state of maharashtra and ors., (2012) 51 vst 168 (bom.). (x) commissioner of wealth-tax, kanpur vs. ..... ltd. vs. dy. commissioner of commercial taxes, (2006) 139 stc 413 (kar.). (vi) p. s. n. s. ambalavana chettiar and co. ltd. and anr. vs. express newspapers ltd., air 1968 sc 741. (vii) the state of orissa vs. utkal distributors (p) ltd., (1966) 17 stc 320 (sc). (viii) thiru arooran sugars ltd. vs. deputy commercial tax officer, (1988 .....
Tag this Judgment!Court : Mumbai Nagpur
..... classification of buildings made under the provisions of the national building code of india, 2005. (2) notwithstanding anything contained in any law for the time being in force, no authority empowered to sanction the construction plan of any building or part of a building and to issue certificate of completion thereof, shall issue any certificate of ..... according sanction to the proposal of the corporation nor the date on which the enhanced rate shall come into force is published. it is to be noted that though the other provisions of the act would come into force from the date on which notification was issued under subsection 3 of section 1, in view of the provisions ..... (v) oberoi towers, 117 mtrs. and 35 floors, (vi) world trade centre, 111 mtrs. and 35 floors, (vii) express towers, 105 mtrs. and 25 floors, (viii) air india building, 105 mtrs. and 24 floors, (ix) kshitij apartment, 96 mtrs. and 33 floors. in other big cities and towns also such high rise buildings are coming up. recently .....
Tag this Judgment!Court : Andhra Pradesh
..... is not applicable. as on the date the gazette notification was said to have been issued, the provisions of the old act, i.e., the un-amended wakf act were in force and as per the provisions of the said act, the period of limitation is not one year for the plaintiff and that in any view of the matter in this ..... in the cited decision considered a question of law as to the applicability of section 32(c) of the andhra pradesh buildings (lease, rent and eviction) control (amendment) act, 2005 (amendment act, 2005) to eviction cases pending on the date of its coming into force and the effect of the ..... by virtue of act 7/05 and, therefore, the amended provisions which have no retrospective effect have no application to the case on hand as the suit for eviction was instituted on 01.03.2001. he had placed reliance on the decision of the supreme court in noorunnissa begum v. brij kishore sanghi [air 2015 sc 2322]. the supreme court .....
Tag this Judgment!Court : Mumbai
..... companies. at a minimum, if these holdings were impressed with trust , they required a statutory declaration under section 187c of the companies act, 1956 or section 89 of the companies act, 2013. the 2013 act came into force before the present suit was filed. section 89(8) makes it clear that absent the necessary declaration, no right in relation to that ..... not possible to hold in favour of the plaintiff in the absence of necessary evidence. a mere pleading is insufficient (k. s. nanji and co v jatashankar dossa, air 1961 sc 1474).it appears to me that the suit is wholly out of time. at any rate, a substantial part of the relief sought is barred by limitation. ..... different matter from the case at hand. incidentally, wahi also holds that every nominee may not be a fiduciary . similarly, binapani paul v pratima ghosh and ors. (air 2008 sc 543)is not an authority for the proposition that no evidence is required to prove the fiduciary relationship required by section 4(3) (b) of the benami .....
Tag this Judgment!Court : Mumbai Goa
..... issue first, if that issue relates to, (a) the jurisdiction of the court; (b) a bar to the suit created by any law for the time being in force. in such a case, the court would postpone the settlement of other issues, until the preliminary issue has been determined. one thing which is apparent from the aforesaid provisions ..... clb is a quasi-judicial authority exercising equitable jurisdiction guided by the principles of natural justice in the exercise of its powers and discharge of its functions under the act and shall act in its discretion. the clb has all the trappings of the court. the clb has its own regulations. the c.p.c does not apply, the principles ..... 2/2013. background facts: 3. the brief facts are that sociedade de fomento industrial private limited (sfipl), (company, for short) is a company registered under the companies act, 1956 (the act, for short) with authorised share capital of rs.1,00,00,000/- (rupees one crore only), divided into 50,000 equity shares of rs.100/- each and 50, .....
Tag this Judgment!Court : Jharkhand
..... the petitioner called her in his room and repeated the same statement to send her to europe in order to make her career and sat near her and using force upon her tried to open her clothes. the informant raised objection then he left her. since the petitioner was aged about 70 years, she could not understand his ..... gist of defence but the 4 investigating officer wants the appearance of this petitioner before him with intention to arrest this petitioner, which would be evident from the act of the investigating officer that during pendency of this writ application, warrant of arrest has been issued against this petitioner, which has been brought on record by filing ..... officer to arrest without an order from a magistrate and without a warrant, if a cognizable offence has been committed. obviously, the investigating officer is not expected to act in a mechanical manner and in all cases to arrest the accused as soon as the report is lodged in an appropriate case after some investigation. if the .....
Tag this Judgment!Court : Kerala
..... promotion and development of micro, small and medium enterprises and for matters connected therewith or incidental thereto. the act came into force on 02.10.2006. a board has been constituted under section 3 of the act to examine the factors affecting the promotion and development of micro, small and medium enterprises and review the ..... the arbitration was in pursuance of an arbitration agreement referred to in sub-section (1) of section 79 of that act. (4) notwithstanding anything contained in any other law for the time being in force, the micro and small enterprises facilitation council or the centre providing alternate dispute resolution services shall have jurisdiction to ..... act as an w.p(c) no.14734/12-n & w.p(c) no.15329/12-m16arbitrator or conciliator under this .....
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