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 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1999SC1149; 1999(2)ALLMR(SC)416; 1999(2)ALT1(SC); 1999(1)BLJR777; [1999]95CompCas913(SC); 1999(1)CTC481; I(1999)DMC337SC; [1999]236ITR380(SC); JT1999(1)SC524; (1999)IIML
..... do not include a step-father and a step-mother.31. be it noted that the hindu minority and guardianship act of 1956 has been engrafted on the statute book by way of an amendment and codification of certain parts of the law relating to minority and guardianship among hindus. it is not out of ..... matters, the petitions were heard together.28. ms. indira jaisingh, appearing in support of the petitions strongly contended that the provisions of section 6 of the act seriously disadvantages woman and discriminate man against woman in the matter of guardianship rights, responsibilities and authority in relation to their own children.29. it has ..... : [1971]2scr1 . the appellant in that case filed an application before the concerned tehsildar under the provisions of bombay tenancy and agricultural lands (vidharba region) act, 1958 for termination of the tenancy of the respondent therein after notice to him on the ground of personal requirements. the tehsildar found that the application was maintainable .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1998SC2526; 1998(62)ECC266; 1998(101)ELT529(SC); JT1998(5)SC16; 1998(4)SCALE141; (1998)6SCC79; [1998]3SCR708
..... fraudulent and, therefore, the question of exercising the discretion for extending the period for filling the import manifest as provided under section 30(1) of the act or for considering amendment or supplementation of the manifest would not arise even if a request would have been made for such extension of the time limit for filling of the manifest ..... conveyance carrying imported goods which has entered india and is afterwards found with the whole or substantial portion of such goods missing, unless the master of the vessel or aircraft is able to account for the loss of, or deficiency in, the goods.(2) any conveyance or animal used as a means of transport in the smuggling of ..... conveyance carrying imported goods shall, within twenty-four hours after arrival thereof at a customs station, deliver to the proper officer, in the case of a vessel or a aircraft, an import manifest, and in the case of a vehicle, an import report, in the prescribed form:provided that,-(a) in the case of a vessel any .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1998IAD(SC)660; AIR1998SC1230; 1998(3)ALLMR(SC)145; 1998(1)CTC725; JT1998(1)SC665; (1998)IIIMLJ19(SC); (1998)118PLR801; RLW1998(2)SC202; 1998(1)SCALE551; (1998)2SCC720; [19
..... contentions in our view, the appeal could be disposed of on the first point canvassed by learned counsel for the appellant, namely, that amendment inserting the relevant averments under section 16(c) of the specific relief act does not change the cause of action and would be a legally permissible exercise as laid down by this court in : (1990) ..... complying with the agreement to sell the property, that if averment under section 16(c) of the specific relief act was not originally inserted due to oversight or otherwise by the plaintiff, he can always be permitted to amend the plaint. in support of his contention, he relied on the decision of this court in the case of ..... defective on account of absence of averments as per section. 16(c) of the specific relief act, it would be a still born suit and, therefore, the amendment of the suit by introducing averments under section 16(c) of the specific relief act cannot be granted in such a fatally defective suit. so far as the second submission of .....
Tag this Judgment!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. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996VIIAD(SC)233; AIR1997SC95; 1996(2)ALT(Cri)770; 1997CriLJ90; JT1996(9)SC138; 1996(7)SCALE517; (1996)6SCC323; [1996]Supp7SCR432; 1996(2)LC770(SC)
..... protection group as at present provided by law is to provide proximate security only to the prime minister and members of his immediate family, an amendment of the special protection group act, 1988 is necessary to enable the special protection group to take up the task of providing proximate security to the said members of the immediate ..... family.3. the act was further amended w.e.f. november 16, 1994 to extend the period of security from a period of five years to ten years from the date of the ..... or deployed in any manner which is consistent with the duties and responsibilities of the group under the act. the expression 'proximate security' as per section 2(g) means protection provided from close quarters, during journey by road, rail, aircraft, watercraft or on foot or any other means of transport and shall include the places of functions, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : II(1997)ACC575; 1996ACJ1281; AIR1997SC432; [1996(74)FLR2326]; (1997)2GLR1336; JT1996(8)SC118; 1996(2)KLT799(SC); 1996LabIC2720; (1997)ILLJ34SC; (1997)2MLJ70(SC); 1996(0)MPL
..... employment and was in the course of his employment. the deeming provision of section 51-c, which came into force by way of an amendment effected by employees' life insurance (amendment) act of 1966 (act no. 44 of 1966), enlarged the scope of the phrase 'in the course of employment' to include travelling as a passenger by the ..... with his employer, and(ii) is not being operated in the ordinary course of public transport service.(2) in this section 'vehicle' includes a vessel and an aircraft.5. that the first respondent has suffered a personal injury is not in dispute. the only dispute is whether the injury will amount to 'employment injury' within ..... the accident occurs or the occupational disease is contracted within or outside the territorial limits of india; .51. disablement benefit - subject to the provisions of this act-(a) a person who sustains temporary disablement for not less than three days (excluding the day of accident), shall be entitled to periodical payment at such rates and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996IAD(SC)1065; AIR1996SC1356; JT1996(2)SC295; (1996)1MLJ118(SC); 1996(2)SCALE218; (1996)2SCC405; [1996]2SCR767
..... government to frame such rules when it was so desired by the parliament. clause (e) to sub-section (2) of section 7 was introduced by amending act 47 of 1957. if the conditions and restrictions subject to which any telegraph - telephone line is to be established, maintained or worked had been prescribed by ..... to 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 indian territorial waters and (b) of telegraphs other than wireless telegraphs within any part of india.(2) the central government may, ..... which says that 'the central government may, by rules made under this act' permit subject to 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 indian territorial waters and (b) of telegraphs .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1996SC480; (1996)1CALLT60(SC); [1996]85CompCas479(SC); JT1995(7)SC602; 1995(6)SCALE177; (1995)6SCC714; [1995]Supp4SCR579; 1996(1)LC120(SC)
..... this court in allied international products's case (supra) the position in law remains unaltered.10. the statement of objects and reasons for making the amendment in the companies act clearly states as under :6. under the present bill some other practices prevalent in the corporate sector, in so far as they may prove injurious ..... stock exchanges mentioned in a prospectus. in legislating on this point, it is proposed to make an incidental amendment to securities contracts (regulation) act, 1956.xxx xxx xxx xxx11. in the notes on clauses the portion relevant for this amendment is as under:clause 7. - sub-clauses (i) and (iii) section 73 prescribes certain time ..... complication inasmuch as the investing public as well as under writing institutions are likely to lose the protection hitherto enjoyed by them. hence section 73 is being amended suitably.(emphasis supplied)12. it is, therefore, clear that the effect of the decision of this court in allied international products ltd. in this behalf .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1995(80)ELT3(SC); JT1995(7)SC260; 1995(5)SCALE683; (1995)6SCC536; [1995]Supp4SCR214
..... remained unexported through that vessel. the effective export of these goods took place only by the next vessel s.s. p'xilas. for that purpose the shipping bills were duly amended, procedure of section 50 read with section 51 was, therefore, followed afresh by the respondent and when he got `entry outwards' for vessel s.s. p'xilas which permitted ..... for exportation.- (1) the exporter of any goods shall make entry thereof by presenting to the proper officer in the case of goods to be exported in a vessel or aircraft, a shipping bill, and in the case of goods to be exported by land, a bill of export in the prescribed form. (2) the exporter of any goods, ..... could carry them. that event happened on 9th august 1966 when another vessel s.s. p'xilas was available and amended shipping bills were again presented by the respondent under section 50 read with section 51 and section 39 of the act. the `entry outwards' for the said vessel s.s. p'xilas, therefore, became effective on and from 9th august .....
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