Judgment Search Results Home > Cases Phrase: aircraft amendment act 2007 section 12 amendment of section 11 Court: supreme court of india Page 4 of about 24,090 results (0.602 seconds)

Central Gst Delhi Iii Vs. Delhi International Airport Ltd

Court : Supreme Court of India

..... consideration. learned counsel relied on the following observation in consumer online foundation: the object 8 of parliament in inserting section 22a in the 2004 act by the amendment act of 2003 is to authorize by law the levy and collection of development fees from every embarking passenger de hors the facilities that the embarking ..... respect of major airports; (c) to determine the amount of the passengers service fee levied under rule 88 of the aircraft rules, 1937 made under the aircraft act, 1934 (22 of 1934); provisions of the aircraft rules, 1937: rule 88. passenger service fee. the licensee is entitled to collect fees to be called as passenger ..... in the ticket which provides access to the airport, process through check-in and security, space for waiting and necessary amenities and provision for boarding an aircraft. there is nothing to show that passengers have to make payments for any of these activities. these facilities were available without any additional charge before the .....

Commissioner of Income Tax, Orissa and ors. Vs. N.C. Budharaja and Com ...

Court : Supreme Court of India

Reported in : AIR1993SC2529; 1994(45)ECC1; [1993]204ITR412(SC); JT1993(5)SC346; 1993(3)SCALE726; (1993)3SCC631; 1994Supp(1)SCC280; [1993]Supp2SCR185; [1993]91STC450(SC)

..... submission. according to him sub-section (2) of section 32a must be interpreted and understood in the following manner: clause (a) speaks of acquisition of a new ship or aircraft while clause(b) speaks of new machinery or plant installed (i) for the purposes of business of generation or distribution of electricity or any other form of power, (ii) ..... submission. sub-clauses (ii) and (iii) of clause(b) of sub-section (2) of section 32-a were substituted by finance act (no. 2) of 1977 with effect from april 1, 1978. prior to the said amendment, the sub-clauses read as follows:(ii) for the purposes of business of construction, manufacture or production of any one or more of ..... of the machinery or plant by way of investment allowance. sub-section (1) provides for such an allowance even in the case of a ship or aircraft. sub-section (2) specifies the ship or aircraft or machinery or plant referred to in sub-section (1). having regard to its relevance, sub-section (2) may be set out here in below .....

Mafatlal Industries Ltd. and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : 2002(83)ECC85; 1997(89)ELT247(SC); JT1996(11)SC283; 1996(9)SCALE457; (1997)5SCC536; [1996]Supp10SCR585; [1998]111STC467(SC)

..... levied or not paid or short levied or short paid or erroneously refunded. section 11b, which too was introduced with effect from the same date and by the same amendment act (act 25 of 1978), provides for refund of duties. chapter-iii deals with powers and duties of officers and land holders while chapter-iv deals with transport by sea. chapter ..... customers so that they become the true taxpayers. while it is difficult to make specific comparisons, the situation in the present case more closely resembles the tax paid on aircraft parts and equipment in c.p. air than the tax paid on alcoholic drinks in that case.i find that in all the circumstances no passing- on defence is ..... the price of airline tickets.' la forest, j. in the c.p.a. case held that social service tax paid by the airlines was not properly payable on either aircraft parts or on alcoholic beverages. having found that the tax was inapplicable, la forest, j. concluded 'there seems no reason to refuse air canada the recovery it seeks. .....

State of Maharashtra Vs. Hans George

Court : Supreme Court of India

Reported in : AIR1965SC722; [1965]35CompCas557(SC); [1965]1SCR123

..... of unnecessary technical objections giving occasion for litigation if an enactment on the lines of the u.k. statutory instruments act, 1946, were made in india either by an amendment of the general clauses act or by independent legislation keeping in mind the difficulties of construction to which the u.k. enactment has given rise. ..... usefully be made to certain of the international air traffic association's general conditions of carriage not as directly governing the contract between the respondent and the aircraft but as elucidating the general practice of transport by air in the light of which the second proviso has to be understood. part a entitled 'carriage ..... and (ii) the portuguese territories which are adjacent to or surrounded by the territory of india and (b) is not removed from the carrying ship or aircraft, except for the purpose of transhipment. on november 8, 1962, in supersession of the said notification the reserve bank of india issued the following notification which .....

Chairman and Managing Director, India Airlines Vs. Binod Kumar Sinha a ...

Court : Supreme Court of India

Reported in : AIR2001SC3988; [2001(91)FLR754]; JT2001(8)SC364; 2001(6)SCALE633; (2001)8SCC722; 2001(4)SCT836(SC); 2002(1)SLJ316(SC); (2001)3UPLBEC2455

..... engineers employed by them in a specified proforma.'5. on behalf of the respondents it was contended before the high court that:(1) the directions contained in the impugned amendment of aic no. 24 of 1990 by aic no. 3 of 1993 dated february 25, 1993 is ultra vires the powers of the dgca inasmuch as neither section 5 ..... nor section 5a of the 1994 act nor sub-rule 3 of rule 134 of the aircraft rules, 1937 confers any such power to issue any such directions since the impugned aic no. 3 of 1993 is a direction upon the ..... in the high court challenging the validity of regulation 13(b), substituted by notification no. s.o. 134/(e) dated march 15, 1993, of the indian airlines employees' (aircraft engineering department) service regulations, 1959 [for short 'the regulations'], which provides that no employee shall resign from employment of the corporation without giving six months notice in writing to .....

Commissioner of Income Tax Vs. Kasturi and Sons Ltd.

Court : Supreme Court of India

Reported in : AIR1999SC1275; (1999)153CTR(SC)1; [1999]237ITR24(SC); JT1999(2)SC272; 1999(2)SCALE75; (1999)3SCC346; [1999]1SCR1207

..... the purpose of taking back what had been allowed in the earlier years'.'the bench proceeded to refer to the position in law prior to the amendment introduced by act 67 of 1949 and the subsequent position. the learned attorney general has urged that when the section intended recoupment of the benefit allowed to the assessee ..... assistant commissioner dismissed the appeal of the assessee. on further appeal to the tribunal, the latter opined that the insurer had an option to replace the aircraft and exercised it. notwithstanding the same, it remained to be a contract of insurance to pay money and the exercise of the option was only to substitute ..... temporarily detached in connection with overhaul or repair while in the custody or control of the insured (unless other similar component parts have been substituted) whilst the aircraft isin flighttaxyingon the groundmoored'conditions 7 and 8 of the 'general conditions' read as follows:'7 in the event of the company exercising their option under .....

Air India Express Ltd. Vs. Capt. Gurdarshan Kaur Sandhu

Court : Supreme Court of India

..... and maintenance engineers and publication entitled civil aviation requirements issue special directions not inconsistent with the aircraft act, 1934 (22 of 1934) or these rules, relating to the operation, use, possession, maintenance or navigation of aircraft flying in or over india or of aircraft registered in india. (2) the civil aviation requirements under sub- rule(1) shall be ..... six months notice, in writing, as per car section 7 flight crew standards training & licensing, series x part ii, issue ii dated october 27, 2009 and as amended from time to time subject to civil appeal no.6567 of 2019 @ slp (civil) no.28182 of 2018 air india express ltd. and others vs. capt. gurdarshan ..... officer shall resign from the service of the bank otherwise than on the expiry of three months from the 13 (2001) 1 scc15814 (2003) 2 scc72115 (2004) 9 scc46116 (2007) 4 scc49217 (2010) 5 scc33518 (2014) 13 scc204civil appeal no.6567 of 2019 @ slp (civil) no.28182 of 2018 air india express ltd. and others vs. .....

M/S. Transport Corporation of India Ltd. Vs. M/S. Ganesh Ploytex Ltd.

Court : Supreme Court of India

..... 34. regulation 4 prescribes the specifications of the bill of export form.[16].35. by a notification no.422/76 dated 23.10.1976 which was subsequently amended by another notification, the central board of excise and customs made regulations known as export report (form) regulations, 1976. regulation 3 thereof stipulates that every export ..... a conveyance carrying export goods shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, an export manifest by presenting electronically and in the case of a vehicle, an export report in the prescribed form. 33. in exercise of the power ..... excise, duty and service tax drawback rules, 1995 , which are made in exercise of the rule making authority conferred under the various enactments including the customs act. however, these rules are subsequent to the export transaction in question. neither the relevant rules governing the situation on the date when the respondent claimed the .....

M/s. Vellanki Frame Works Vs. Commercial Tax Officer

Court : Supreme Court of India

..... relevance and importance of import general manifest required to be delivered prior to the arrival of vessel at the customs station in terms of section 30 of the customs act; permissibility of its amendment or supplementation under the levy of fee (customs documents) regulations, 1970; and its contents in terms of import manifest (vessels) regulations, 1971. the high ..... it reads as under:- 30. delivery of arrival manifest or import manifest or import report.- (1) the person-in-charge of- (i) a vessel; or (ii) an aircraft; or (iii) a vehicle, carrying imported goods or export goods or any other person as may be specified by the central government, by notification in the official gazette, in this ..... , nos. con1206/viz-04 and con1206/viz-05 dated 21.12.2006 which were similarly endorsed by the first buyer in favour of the appellant on 04.01.2007 and on the same date, the appellant endorsed the same in favour of the end-buyer. thereafter, in the similar fashion, the appellant filed the bills of .....

Secretary, Ministry of Information and Broadcasting, Govt. of India an ...

Court : Supreme Court of India

Reported in : AIR1995SC1236; JT1995(2)SC110; 1995(1)SCALE539; (1995)2SCC161; [1995]1SCR1036

..... not any other radio/tv services.india:though several countries have enacted laws on the subject of broadcasting, india has not. the indian telegraph act, enacted in 1885 (as amended from time to time) is the only enactment relevant in this behalf. clause (1) of section 3 defines the expression 'telegraph' in ..... such restrictions and conditions as it thinks fit. the establishment, maintenance and working -(a) of wireless telegraphs on ships within indian territorial waters and on aircraft within or above india, or india territorial waters, and(b) of telegraphs other than wireless telegraphs within any part of india.(2) the central government ..... have also grown apace. portions of the spectrum must be reserved for vital uses unconnected with human communication, such as radio-navigational aids used by aircraft and vessels. conflicts have even emerged between such vital functions as defense preparedness and experimentation in methods of averting midair collisions through radio warning devices. .....