Court : Andhra Pradesh
Reported in : (1989)77CTR(AP)40; [1989]178ITR31(AP)
..... apply to agriculatural lands. in all saints' high school v. govt. of a. p., : [1980]2scr924 , certain provisions of the a. p. recongnised private educational institution control act, 1975 were challenged as violating article 30. dealing with the challenge, kailasam j. (majority opinion) observed (at p. 1083) : 'it is a well settled rule that ..... therefore, clearly hit by the prohibition to deny eqality before the law a contained in article 14 of the constitution...............'. it was also observed that the act constitutes an unreasonable restriction upon the right to hold property, guaranteed by article 19(1)(f), a and being a disproportionate and unreasonable imposition was not ..... [1965]56itr198(sc) . in this decision, the validity of section 12(1b) of the indian income-tax act, 1922, was questioned. section 12(1b) provided that a loan made to a shareholder by a private controlled company is taxable as dividend. it was recognised that merely because the loan is taxed as a dividend in the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1995)128CTR(SC)361; [1995]216ITR759(SC); JT1995(6)SC549; 1995(5)SCALE362; (1995)6SCC396; [1995]Supp3SCR642
..... unmistakable and irrefutable indications that 'regular assessment' therein means the original assessment alone. they are: (i) sub-section (1a) as substituted by taxation laws (amendment) act, 1984 with effect from april 1, 1985 says that 'where as a result of an order under section 2502 ... the amount on which interest was payable under ..... officer : [1961]41itr425(sc) . it must be presumed that the legislature was aware of the wide interpretation of the word 'assessment' given under the indian income tax act. a restricted meaning to the phrase 'regular assessment' was given in the case of sarangpur cotton . v. commissioner of income tax : [1957]31itr698(bom) . 'assessment ..... case of commissioner of income tax v. khemchand ramdas , the judicial committee of the privy council observed:one of the peculiarities of most income-tax acts is that the word 'assessment' is used as meaning sometimes the computation of income, sometimes the determination of the amount of tax payable and sometimes the .....
Tag this Judgment!Court : Gujarat
Reported in : [1993]199ITR293(Guj)
..... . 10. premier plastic industries. 11. pioneer industries. 4. it is the case of the petitioners that the business of the said eleven firms was supervised and controlled by the aforesaid five persons. in substance, 30 per cent. share belonged to the desai group and 70 per cent. share belonged to the patel group.5. ..... the same summarily. but even that apart, the conclusiveness attached to such order under section 245-i would be for the purpose of the income-tax act and such conclusiveness cannot bar the constitutional remedy available to a party under article 227 of the constitution, otherwise, it would amount to amending the constitutional ..... a patent error of law and jurisdiction and on a total misconception of correct legal and factual position. application :also to current assessment years.income tax act 1961 s.245 writ--maintainability--order of settlement commission under s. 245d(1)--summary rejection of applications under s. 245c thereby--petition challenging order--maintainable.held .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1983Guj229; (1983)2GLR1220
..... , its sarpanch and in the case of a nagar panchayat, its chairman shall--(a) preside over and regulate the meetings of the panchayat;(b) exercise supervision and control over the acts done and action taken by all officers and servants of the panchayat;(c) incur contingent expenditure up to fifty rupees at any one occasion;(d) operate on the ..... rules made thereunder.' it is also necessary to refer to section 102 (2) of the gujarat panchayats act, 1961, which reads as under: '102 (2), a secretary of a gram panchayat shall subject to the control of the sarpanch or chairman, as the case may be -- (a) keep in his custody the records and registers of the panchayats, (b) ..... issue receipts under his signature for sums of money received by him on behalf of the panchayat,(c) prepare all statements and reports required under this act, and(d) perform .....
Tag this Judgment!Court : Rajasthan
Reported in : (1996)133CTR(Raj)379; [1997]227ITR7(Raj); 1996(1)WLN374
..... life insurance corporation. their duties involve appointments of the agents, training them and helping them in the sale of insurance policies but they themselves cannot act as agents. there is a clear employer-employee relationship between the life insurance corporation and the development officer. the payment received by the development officers ..... business secured in excess of certain stipulated premium income. payment of incentive bonus is relatable to employment and is not exempted under section 10 of the act. it is not a payment made on personal or extra-employment consideration. it is linked with the relationship of employee and employer. the development officer ..... time. (viii) he shall ensure that the agents in his organisation conduct their work and/or business strictly in accordance with the provisions of the insurance act, 1938, rules framed thereunder and such other rules and regulations that the corporation may issue from time to time and the life insurance corporation of india .....
Tag this Judgment!Court : Mumbai
Reported in : (1983)34CTR(Bom)23; [1983]143ITR120(Bom); [1983]13TAXMAN146(Bom)
..... the power to determine, while making a provisional assessment, what is the total income of the assessee computed in accordance with the provisions of the i.t. act. he can reject items claimed as exemptions or deductions and arrive at his own determination of income and then proceed to determine the chargeable profits. such a ..... the expression 'provisional assessment' may lose all significance', its observation was not confined merely to a provisional assessment made under s. 141 of the i.t. act but was an observation made with respect to provisional assessments which are made in a summary manner and was made because of the very nature of a provisional assessment ..... provisional assessment exceeds the amount payable under the regular assessment, the excess shall be refunded to the assessee.'4. after siemens had filed their return under the surtax act, the ito served siemens with a notice dated december 20, 1974, under s. 7(2) of his intention to make a provisional assessment. according to the .....
Tag this Judgment!Court : Mumbai
Reported in : [1999]236ITR220(Bom)
..... company is an existing company in respect of which the holders of preference shares issued before the commencement of this act have the same voting rights in all respects as the holders of equity shares, exercises or controls more than half of the total voting power of such company; (ii) where the first-mentioned company is any ..... mentioned company is an existing company in respect of which the holders of preference shares issued before the commencement of this act have the same voting rights in all respects as the holders of equity shares, exercises or controls more than half of the total voting power of such company; (ii) where the first-mentioned company is any ..... : '4. meaning of 'holding company' and 'subsidiary'. - (1) for the purpose of this act, a company shall, subject to the provisions of sub-section (3), be deemed to be a subsidiary of another if, but only, if, - (a) that other controls the composition of its board of directors; or (b) that other - (i) where the first-mentioned .....
Tag this Judgment!Court : Mumbai
Reported in : 1988(3)BomCR1; (1988)90BOMLR292
..... 1039, and tendolkar, j., decided as follows :-the expression 'the first day of hearing' in section 12(3)(b) of the bombay rents, hotel and lodging house rates control act, 1947, means, not the day fixed for return of the summons or the returnable day, but the day on which the judge applies his mind to the case, which ..... were filed on 6th of december, 1980. it was when this execution was pending that the village was brought within the area to which the karnataka rent control act applied. the notification making the act so applicable was issued on 18th of july, 1983. despite this, an order for delivery of possession was passed on 23rd of june, 1984. the ..... to the judgement of a division bench of this court on a similar question under the goa, daman and diu buildings (lease, rent, and eviction) control act, 1968 (hereinafter referred to as 'he goa rent act' in shri eknath kira akhadkar v. administrative tribunal), (letter patent appeal no. 6 of 1983 decided on 12th of october, 1984 by k. madhava .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2005Kant377; ILR2005KAR2503; 2005(6)KarLJ270
..... of supervisory jurisdiction under article 227 of the constitution. neither the rules nor the forms prescribed by the high court could override or control the provisions of section 4 of the act which alone provides for an intra-court appeal only against the orders passed in exercise of original jurisdiction. moreover, rules 2 and 26 ..... an inherent right and can be availed of only if the statute provides for it. its nature, character and extend will have to be determined and controlled by the relevant provisions creating the right.6. the question that has arisen before us had come up for consideration before a division bench of this court ..... authorities and the state. the power of superintendence conferred upon every high court by article 227 is a supervisory jurisdiction intended to ensure that subordinate courts and tribunals act within the limits of their authority and according to law (see state of gujarat v. vakhatsinghji vajesinghji veghela, air 1968 sc 1481, 1487, 1488 and ahmedabad mfg .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1998IIIAD(SC)363; AIR1998SC1388; JT1998(2)SC597; (1998)IIMLJ133(SC); 1998(2)SCALE441; (1998)4SCC231; [1998]2SCR390; 1998(1)LC553(SC)
..... . in aswini kumar v. arabinda bose, : [1953]4scr1 , patanjali sastri. j observed: 'the enacting part of a statute must, where it is clear, be taken to control the non-obstante clause where both cannot be read harmoniously'. in madhav rao scindia v. union of india, : [1971]3scr9 , hidayatullah, cj observed that the non-obstante clause ..... was not intended to override any thing in section 3(42).20. learned counsel for the appellants has placed reliance on the judgment of this court in sushila devi animal & others v. state of madras : air1992sc495 . that case no doubt dealt with section 21a and held that if the case fell within section 21a, then section ..... upon the right to maintenance inhering in a female under hindu law for the purpose of construing the definition of 'stridhana land' in section 3(42) of the act. question arises whether while dealing with definitions under land ceiling laws - which are applicable to persons governed by different personal laws - it is permissible to construe the .....
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