Judgment Search Results Home > Cases Phrase: bihar appropriation act 2005 Court: mumbai Page 5 of about 8,345 results (0.063 seconds)

Commissioner of Income-tax Vs. National Rayon Corporation Ltd.

Court : Mumbai

Reported in : [1986]160ITR716(Bom)

..... meeting a liability for payment of gratuity without resorting to any scientific basis, such appropriation would also be a provision intended to meet a known liability, though a contingent one, for, the expression 'liability' occurring in clause 7(1)(a) of part iii of the sixth schedule to the companies act, 1956, includes any expenditure contracted for and arising under a contingent liability; but if the sum so appropriated is shown to be in excess of the sum required to meet the estimated liability, it is only the excess ..... the broad distinction between the two is that whereas a 'provision' is a charge against the profits to be taken into account against gross receipts in the profit and loss account, a 'reserve' is an appropriation of profits, the asset or assets by which it is represented being retained to form part of the capital employed in the business. ..... the supreme court has further pointed out that if an appropriation of a sum falls within the definition of the term 'provision', it can never be a reserve, but it does not follow that if the retention or appropriation is not a provision, it is automatically a reserve, and that question will have to be decided having regard to the true nature and character of the sum so retained or appropriated depending on several factors, including the intention with which and the purpose for which such retention .....

Scott and Hodgson Limited Vs. Keshavlal-nathubhai Shah

Court : Mumbai

Reported in : 128Ind.Cas.26

..... although there the learned judge's view was that on the facts of that case there had not been a final appropriation by the vendor of the goods to the contract, and, therefore, in any event, the property had not passed. ..... was a partnership case in which, confirming the decision of this appellate court, the privy council held that the particular point was not precisely covered by an appropriate section of the indian contract act, and that, therefore, the english law on the point prevailed.29. ..... the goods are not ascertained at the time of making the agreement for sale but goods answering the description in the agreement are subsequently appropriated by one party for the purpose of the agreement, and that appropriation is assented to by the other, the goods have been ascertained, and the sale is complete.7. ..... so, too, if one turns to the english sale of goods act, section 18, one finds that though the paramount question is the intention of the parties, yet under certain rules laid down for discovering that intention the property in unascertained goods passes to the buyer when the goods are appropriated to the contract with the assent of the buyer, unless a different intention ..... ]):but even if this view of the construction of the contract be not the true one, it seems to me the case is concluded by section 78 of the contract act, which, says that, if the parties agree that the payment or delivery or both shall be postponed, the property passes as soon as the proposal for sale is accepted .....

Glaxo Smith Kline Pharmaceuticals Ltd. Vs. Abhay Raj JaIn and anr.

Court : Mumbai

Reported in : 2008(6)BomCR602; (2009)IILLJ337Bom

..... that only on the averment that the registered office of the management development institute is situated in delhi, would not be sufficient to contend that the delhi government was the appropriate government for the reference of industrial disupte when the materials placed on record disclosed that the entire establishment of the institute was situated within the state of haryana.36. ..... set aside while holding that the relationship of employer and employee with reference to a commercial establishment in tamil nadu is a pre-requisite for preferring an appeal under section 41(2) of the tamil nadu shops and establishments act and that when a person is employed to work in the goa establishment of the company, it must be held that he is employed wholly in connection with the business of goa establishment and merely because, the ..... , and, therefore, the delhi state government was the appropriate government within the meaning of section 2 of the industrial disputes act, 1947 in relation to the dispute which arise between the company and the employees and under section 18 of the said act the award made by the tribunal was binding on all ..... with the penalty of termination of their services, when they allgedly failed to join their new places of posting on transfer and consequently they filed complaints under section 26 of the bihar shops and establishments act, 1953 before the labour court, patna, which was dismissed on the ground of lack of territorial jurisdiction to entertain the complaint. ..... bihar .....

Mr. Prem Ranjan Patel Vs. Sakchi, Jamshedpur-831001

Court : Mumbai

..... was placed before the supreme court and though liberty was granted to the parties to agitate against any grievance, before an appropriate forum, the supreme court did not note or record anything adverse against the said report.13. ..... upon the bifurcation of the state of bihar into the states of jharkhand and truncated bihar as of 15th november 2000 pursuant to the bihar reorganization act, 2000, different organizations made competing claims that they were the "bihar cricket association" which was a full member of the bcci and had a right to avail the benefits of full membership ..... based on this report, the slp was disposed by the supreme court on 12/12/2005 with liberty to the aggrieved parties to agitate their objections before an appropriate forum. ..... by taking this report on record, the supreme court disposed the slp on 12/12/2005 with liberty to agitate their objections against the same before the appropriate forum. ..... then came the one man committee of shri krishnamurthy appointed by the supreme court on 25/10/2005 and in his report dated 5/12/2005, he stated that bca (patna) was a newly created association and jsca was the original bca (1935 ..... it would be appropriate to reproduce the said ..... our view, if any of the parties feel aggrieved by the report, it would be open to them to challenge the same before an appropriate forum. ..... accordingly, shri krishnamurthy submitted his report on 5/12/2005 and stated that bca (patna) was a newly created association and jsca was the original bca (1935 .....

Emperor Vs. Kunverji Kavasji Kavarana

Court : Mumbai

Reported in : AIR1941Bom106; (1941)43BOMLR95

..... (i) of that section provides as follows:--where there is a contract for the sale of unascertained goods by description and goods of that description and in a deliverable state are unconditionally appropriated to the contract, either by the seller with the assent of the buyer or by the buyer with the assent of the seller, the property in the goods thereupon passes to ..... appeal took a contrary view of the facts and acquitted the accused holding that the statement of the servants that the price of liquor was not paid at the shop could not be acted upon without independent and reliable corroboration, as the servants were no better than accomplices, and the memoranda of the supposed orders received by the accused could not be regarded as sufficient corroboration.5. ..... it is argued that it could not be said that the goods are ascertained until the appropriation by one party is assented to by the other, that there is no evidence that the purchaser had assented to the appropriation, and that such assent could not be implied till the liquor was delivered to the purchaser into ..... liquor would be an act of ascertainment and appropriation. ..... appropriate section applicable to the facts alleged in this case would be section 23 of the indian sale of goods act ..... the buyer or to a carrier or other bailee (whether named by the buyer or not) for the purpose of transmission to the buyer, and does not reserve the right of disposal, he is deemed to have unconditionally appropriated the goods to the contract.11. .....

Glaxo Smithkline Pharmaceuticals Ltd. Vs. Abhay Raj JaIn and anr.

Court : Mumbai

Reported in : [2002(94)FLR1036]; 2002(4)MhLj426

..... labour practice complained of is originated from the head office of the petitioner at mumbai, though its effect is in some other state.once the appropriate court under this act decides the complaint and declares that the order of transfer amounted to unfair labour practice, within the meaning of item 3 of schedule iv of the act, the industrial court will be well within its jurisdiction to tell the petitioner to desist from engaging in the unfair labour practice by requiring ..... courts (supra) relied upon by shri rele do support his contention that the alleged industrial dispute or the alleged unfair labour practice is said to have occurred or arisen at the place of the employment and, therefore, the appropriate government has been decided in the aforesaid judgments to be that government where such industrial dispute had arisen i.e. ..... the object of the act is to prevent unfair labour practice and to decide the unfair labour practice and to give appropriate reliefs to the parties under the provisions of the act and in accordance with the provisions of the law. ..... once the industrial court concludes that the petitioner company had engaged in unfair labour practice as complained of by the respondents, it would be well within the powers and jurisdiction of the industrial court under the said act under sections 28 and 30 to issue appropriate orders to the petitioner at mumbai. ..... (7) state of bihar and ors. v. sm. ..... state of bihar 1984 lic 1254 (7) little sons and co. v. .....

Gyanchand Verma Vs. Sudhakar B. Pujari and ors.

Court : Mumbai

..... the trial court is entitled to peruse case diary to aid and enable it in any inquiry or trial to find out if the investigation has been conducted on the right lines so that appropriate directions, if need be, may be given and it may also provide materials showing the necessity to summon witnesses not mentioned in the list supplied by the prosecution or to bring on record other relevant material which in ..... final report form, as prescribed by the state government in terms of notification dated 18th march 1997 or in the circular issued by the director (sr), government of india, ministry of home affairs, dated september 21, 2005, is opposed to criminal jurisprudence; and retaining thereof in the police report submitted to the court against the petitioner has the inevitable effect of violating his fundamental right guaranteed to him under article 21 of the constitution ..... the wednesbury principles, as they are usually referred to, are applicable to determining the lawfulness of the exercise of the statutory discretion of a constable under section 2(4) of the criminal law act 1967, not only in proceedings for judicial review but also for the purpose of founding a cause of action at common law for damages for that species of trespass to the person known as ..... in jamuna chaudhary v state of bihar, [(1974) 3 scc 774], the apex court held:"the duty of the investigating officer is not merely to bolster up a prosecution case with such evidence as may enable the court to record a conviction, but .....

Shamji Bhanji and Co. Vs. North Western Rly. Co.

Court : Mumbai

Reported in : (1946)48BOMLR698

..... shahjada abdul hakim on march 22, 1942, that shahjada abdul hakim had at that time given instructions to the plaintiffs to consign the goods by railway, that the plaintiffs appropriated the goods to the contract and gave delivery thereof to the railway company as the agent of shahjada abdul hakim and in any event when they made the endorsement in ..... absence of any such evidence i am not prepared to hold that the condition which was imposed by the plaintiffs in this behalf was fulfilled, so that the appropriation made by the plaintiffs of the goods towards this contract became final and the property in the goods passed to shahjada abdul hakim, the buyer of the goods. ..... there is no doubt that where there is a contract for sale of unascertained goods by description, and goods of that description and in a deliverable state are unconditionally appropriated to the contract by the seller with the assent of the buyer, the property in the goods thereupon passes to the buyer; and where in pursuance of the ..... admittedly destroyed by fire at the bhatinda station yard, the onus lay on the railway administrations to prove that within the terms of section 151 of the indian contract act they took as much care of the goods bailed to them as a man of ordinary prudence would, under similar circumstances, take of his own goods of the same bulk, quality ..... terms of section 25(1) of the indian sale of goods act by the terms of the contract or appropriation to reserve the right of disposal of the goods until .....

Commissioner of Income-tax Vs. Chhatrapati Sahakari Sakhar Karkhana Lt ...

Court : Mumbai

Reported in : 2000(3)BomCR727; (2000)2BOMLR519; [2000]245ITR498(Bom)

..... that the concerned bye-law 50 of the society permitted the society to appropriate such deposits towards the losses incurred by the society/karkhana in its working and after adjusting the losses, if any, the deposits were to accumulate and utilise for repayment of loans to financial institutions and thereafter ..... we are of the view that as regards these funds the karkhana acted as an agent and collections were made as per the directions of the government to be spent on the purposes specified by the state government and that the collections were made by way of retention of money from the cane price ..... 449 of 1995 is a reference under section 256(1) of the income-tax act, 1961, by the income-tax appellate tribunal, special bench, pune, relating to the assessment years 1984-85 to 1988-89, at the instance of the department for seeking opinion of this court on 15 questions which are as follows :'(1) whether, on the ..... hence, we are of the view that the karkhana acted as an agent on behalf of the government/authorities and the said deductions, therefore, did not constitute part of the income of the karkhana ..... that under section 64 of the sale of goods act, in the case of sale by auction where the goods are put up for sale in lots, each lot is deemed to be the subject of a separate contract of ..... under section 4 of the maharashtra co-operative societies act, 1960, the government is empowered to issue directions to the society regarding its working by virtue of the powers available to the .....

B.V. Nafan and Others Vs. SAF Yeast Company Pvt. Ltd. and Others

Court : Mumbai

..... to 6 shall fully cooperate in the transfer of the said shares, including signing and executing share transfer forms, complying with any and all necessary requirements under the company law; (b) appropriate entry shall be made in the register of members of the company; (c) the mandate of the administrator shall stand automatically terminated after he hands over the original share certificates and duly ..... (a) of the participation agreement page 111 of volume 1, it was provided that board meetings may be held in or outside india; board meetings have in fact been held outside india, acting on clause 7.10 (a) of the participation agreement-see: board meeting dated april 2005 held in france; (v) respondent no.8/petitioner provided technical and financial assistance to the r1; (vi) pursuant to the 06 june 1981 agreement, the respondent company no.1 was incorporated with the name ..... in respect of challenge to the report of the valuation and observed as under: be that as it may, the position in law seems to be that a valuer cannot claim immunity any more if he acts negligently in making his determination and can be sued for tort or negligence but action against the valuer for damages cannot come in the way when the court is considering the validity of the valuation itself. ..... the board relied upon the decision of bihar state electricity board vs green rubber industries air 1990 sc p 693 to hold that even though the party is ignorant of precise legal effect, it ..... dhanbad, bihar and those .....