Court : Andhra Pradesh
Reported in : [2003]132STC272(AP)
..... with regard to the scope and ambit of section 23 of andhra pradesh general sales tax act, 1957, it is necessary to look into the provisions under section 23 of the andhra pradesh general sales tax act, 1957, which reads as under :'section 23 : on appeal to high court (1) any dealer objecting to an order relating to assessment passed by the (commissioner of commercial taxes) suo motu under sub-section (1) of section 20 (joint commissioner) suo motu under sub-section (4-c) of section 14 or under sub-section (2) of section ..... , in order to discharge the obligation arising out of the contract into with various contractees, has manufactured specified goods in their factory at bombay, which is within the state of maharashtra, and also purchased certain goods from outside the state as well as from the local registered dealers ..... deputy commissioner of commercial taxes, madras division, madras : [1966]3scr352 ; ..... the order of the assessing authority, dated february 21, 1991, the appellant preferred an appeal before the appellate deputy commissioner, secunderabad division, hyderabad, the disputed issues before the appellate deputy commissioner were in two counts, viz.,i. ..... also submitted by the learned special government pleader for taxes that it is a divisible contract and that the responsibility of the appellant ends when once the goods are appropriated in a state other than the state in which they were manufactured and that event is a deemed sale and attracts the provisions under the apgst act. .....
Tag this Judgment!Court : Mumbai
Reported in : [1985]58STC166(Bom)
..... we are required to answer the following question :'whether on the facts and in the circumstances of the case, the tribunal was correct in law in holding that the order dated 23rd january, 1961 of the deputy commissioner of sales tax, bombay city division, bombay is not valid in law because the order was passed without giving reasons and without giving any opportunity to the respondent of being heard ?'5. ..... the supreme court, however, observed that it will be prudent if the principles of natural justice are followed, where circumstances permit, before any order of transfer under section 5(7a) of the act is made by the commissioner of income-tax and notice is given to the party affected and he is afforded a reasonable opportunity of representing his view on the question; and the reasons of the order are reduced, however briefly, to writing. ..... branch, with effect from the date on which they assumed charge of their respective posts,in respect of dealers assigned to them from time to time for all or any of the purposes of this act by the collector, the additional collector of sales tax, bombay state, bombay or as the case may be, the assistant collector of sales tax having jurisdiction over the respective district or city, shall be deemed to have been validly conferred on them and the collector, the ..... union of india reported in : [1957]31itr565(sc) the supreme court was required to consider the provisions of section 5(7a) of the income-tax act, 1922 which are somewhat similar. .....
Tag this Judgment!Court : Mumbai
Reported in : (1959)61BOMLR795
..... upon by the company, that the concessions in any event became ineffective on july 30, 1949, when the baroda state (application of laws) order was enacted and the concessions could not be continued under section 180a of bombay act iii of 1901, that the company was not entitled to claim interest by way of damages, and that no claim to recover the amount of remission or concession could be made in the suit as framed, and in any event the municipality ..... which such remissions could be directed to be given by the state to the municipality; (ii) that enforcement of the claim made by the plaintiff company is barred by section 167a of the bombay district municipal act; and (iii) that unless the municipality received the amount from the government of bombay it was under no obligation to pay the same to the plaintiff company; in other words, the liability of the municipality was conditional upon the amount being received from the ..... this is an appeal against the decree passed by the civil judge, senior division, at nadiad, decreeing against the petlad town municipality, a municipality governed by the bombay district municipal act iii of 1901, a sum of rs. ..... it was observed that the defendant-commissioner of the municipality-could not claim that his conduct had any relation to the excution of the act if he knowingly and intentionally acted in contravention of its provisions, and to the claim made by the plaintiff section 527 was no bar.13. ..... (1957) 60 bom. l.r. 48. .....
Tag this Judgment!Court : Mumbai
..... 2} by this writ petition under article 226 and article 227 of the constitution of india, the petitioner challenges the order passed by the additional commissioner, pune division, pune in gram panchayat appeal no.68 of 2011 dated 20th december 2011, confirming the view and order of the collector dated 15th june 2011 in application no.14 of 2011. ..... 32} upon such memo of appeal being filed and application of stay also preferred therein, the additional commissioner, pune division, pune passed an interim order on 11th july 2011 granting stay of the order of the collector. ..... 33} thereafter, the appeal of the petitioner was taken up for consideration and what the additional commissioner has held is that on property bearing no.396 in gram panchayat kharabwadi limits, the form no.8 indicates, construction of 875 sq.ft. ..... 11} this order of the collector dated 15th june 2011 was challenged before the additional commissioner, pune in gram panchayat appeal and initially, the same was stayed by an order dated 11th july 2011. ..... 62} equally in a recent decision the hon'ble supreme court in the context of a identical provision, namely, section 16 of the bombay act, held that there is no period of limitation provided for filing any application to invoke such provision. ..... vine; (1957) 3 all er 617-re, a solicitor's clerk and air 1961 sc 307 state of bombay v. ..... a reference may also be made to re: solicitors clerk reported at (1957) 3 ah. e.r. .....
Tag this Judgment!Court : Mumbai Aurangabad
..... s/o tana sonawane, working as block development officer in the office of divisional commissioner office, nashik division, nashik on behalf of respondent nos. ..... 420], in which this court held that, the form of notice prescribe by sub rule (2) of rule 2 of the bombay village panchayats sarpanch and up-sarpanch (no confidence motion) rules, 1975 ( for short said rules) should be directory and not ..... this court in the case of durgadasukhaji more and others (supra), while interpreting the provisions of section 35 of the said act and rule 2(2) of the said rules, in paragraph7 has held that, the persons who wish to move the no confidence resolution are required to give notice to the tahsildar along with seven additional ..... 4 and the provisions of bombay village panchayat act, 1958, the relevant rules and also the judgments of this court and the supreme court pressed into service by the counsels appearing for the parties. ..... under the bombay village panchayat act, 1958, what is made mandatory is (i) the moving of a motion of no confidence by a stipulated number of members of the gram panchayat (one third); (ii) those who move the motion must be entitled to sit and vote at a meeting of the panchayat; ..... , who are the members of village panchayat varkhedi moved the tahsildar, erondol for bringing no confidence motion against the respondent no.4 who is sarpanch of the village by taking recourse to the provisions of section 35(1) of the bombay village panchayat act, 1958 (for short, said act). .....
Tag this Judgment!Court : Mumbai
..... 2} by this writ petition under article 226 and article 227 of the constitution of india, the petitioner challenges the order passed by the additional commissioner, pune division, pune in gram panchayat appeal no.68 of 2011 dated 20th december 2011, confirming the view and order of the collector dated 15th june 2011 in application no.14 of 2011. ..... 32} upon such memo of appeal being filed and application of stay also preferred therein, the additional commissioner, pune division, pune passed an interim order on 11th july 2011 granting stay of the order of the collector. ..... 33} thereafter, the appeal of the petitioner was taken up for consideration and what the additional commissioner has held is that on property bearing no.396 in gram panchayat kharabwadi limits, the form no.8 indicates, construction of 875 sq.ft. ..... 11} this order of the collector dated 15th june 2011 was challenged before the additional commissioner, pune in gram panchayat appeal and initially, the same was stayed by an order dated 11th july 2011. ..... 62} equally in a recent decision the hon'ble supreme court in the context of a identical provision, namely, section 16 of the bombay act, held that there is no period of limitation provided for filing any application to invoke such provision. ..... vine; (1957) 3 all er 617-re, a solicitor's clerk and air 1961 sc 307 state of bombay v. ..... a reference may also be made to re: solicitors clerk reported at (1957) 3 ah. e.r. .....
Tag this Judgment!Court : Mumbai
..... in this petition is to the order dated 22nd april, 2013 passed by the deputy commissioner of police under clause (b) of subsection (1) of section 56 of the bombay police act, 1951 (for short the said act ). ..... have perused the show cause notice under section 59 of the said act issued by the assistant commissioner of police on the basis of which impugned order of externment has ..... of the learned counsel appearing for the petitioner is that there is no subjective satisfaction recorded by the deputy commissioner that due to prejudicial activities of the petitioner, witnesses are not willing to depose against the petitioner. ..... we find that the decision in the case of amjadafjal hussein shaikh (supra) has been rendered by the division bench in the facts of the case before it and what continues to bind this court is the law laid down by the apex court in the case of pandharinath.therefore, on the ground of being excessive, the ..... in fact, the apex court quoted with approval to the orders passed by this court by which the orders of externment extending to bombay and thane districts were upheld on the ground that the said two districts were intimately connected by several fast and easy modes of ..... has been placed on the decision of the division bench in the case of sunil mani shetty ..... he relied upon a decision of the division bench of this court in the case of ..... in paragraph 9, the division bench held thus:- ..... he placed reliance on a decision of division bench of this court in the case of sunil .....
Tag this Judgment!Court : Mumbai Nagpur
..... judgment dated 13.10.2008 in case of pee vee textiles, the earlier division bench had found that in absence of rules prescribing the ratio, the deputy commissioner was not justified in issuing an administrative order imposing the ceiling. ..... wef from 8.6.1995 and it reads:-- -section 41c- cancellation of certificate of entitlement (1) notwithstanding anything contained in this act, or in any judgment, decree or order of any court or tribunal to the contrary, the certificate of entitlement issued in favour of an eligible unit by the commissioner in respect of any package scheme of incentives - (a) shall be deemed to have been automatically cancelled on the date on which - (i) the cumulative quantum of benefits received by such unit, - (a) being a small ..... have filed these writ petitions for quashing and setting aside the amendment made to section 41c of the bombay sales tax act, 1959 (hereinafter referred to as the act), on the ground that it is ultra-vires the articles 14 and 19(1)(g) of the constitution of india ..... section 41c of the bombay dales tax act,1959 has been added to the statute book vide state amendment act xix of 1996 and ..... section 15a(1) of bombay sales tax act, 1959 on 1.4.59 was amended by state of maharashtra providing for levy of additional tax in the case of dealers whose ..... it is registered under bombay act wef 22.6.1989 and central ..... under bombay act ..... it is registered under bombay act wef 14.3.1989 and ..... 41c to bombay sales tax act are the grounds to justify denial of .....
Tag this Judgment!Court : Mumbai Nagpur
..... or the trust is removed, from the register under sub-section (3), the deputy or assistant charity commissioner, as the case may be, shall forward the memorandum furnished to him under sub-section (1a), after certifying the amended entry or the removal of the trust from the register, to the sub-register referred to in sub-section (7) or section 18, for the purpose of filing in book no.1 under section 18 of the indian registration act, 1908, in its application to the state of maharashtra. ..... we are in respectful agreement with the view taken by the division bench and the learned single judges, and we entirely disagree with the finding of the trial judge that the suit was not maintainable in absence of permission ..... we have seen the provision of section 50 of the bombay public trusts act relied upon by the appellants-defendants. ..... we are of the view that section 50 of the bombay public trusts act is not attracted at all in the facts of the present case." "14 ..... "the same view was taken by another single judge in the decision reported in 1988(2) bombay cases reporter 429, leelavati w/o vasantrao pingle v. ..... in response to this question, the learned counsel for the respondents drew our attention to the preamble to the act which provides "an act to regulate and to make better provision for the administration of public religious and charitable trusts in the state of bombay". 9. ..... has been drawn of section 92 of the code of civil procedure while considering section 50 of bombay public trusts act. .....
Tag this Judgment!Court : Supreme Court of India
..... however, perusal of the order dated 12.06.1962 passed by the additional commissioner, poona division, poona, reflects that the same was dealt with as an appeal and not ..... of sub-section (1) of this section land held as inam or watan for service useful to government and assigned as remuneration to the person actually performing such service for the time being, under section 23 of the bombay hereditary offices act, 1874, or any other law for the time being in force, shall be deemed to be land belonging to the government.]. ..... section 32 is titled tenants deemed to have purchased land on tillers day and section 32(1) stated that, on the first day of april, 1957, every tenant shall, subject to the other provisions of that section and of the next succeeding sections, be deemed to have purchased from his landlord, free of all encumbrances subsisting thereon on the said ..... judge 4 (1992) 1mah.lj3422 found that the watan land was lawfully leased in favour of the tenant long before 01.04.1957 and the said lease was subsisting on the appointed day. ..... that the landlord did not create a fresh tenancy in favour of the tenant on 01.04.1957 and section 32o of the tenancy act had no application, as it would not be attracted to a case where the land was already leased out to the tenant prior to 01.04.1957. ..... taken note of and as no termination of the tenancy had been effected thereunder, this court held that the tenancy continued till the declaration of 1 (2006) 11 scc16119 tillers day on 01.04.1957. .....
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