Court : Supreme Court of India
Reported in : (2005)194CTR(SC)257; JT2005(5)SC587; (2005)2SCC515; [2005]139STC537(SC)
..... . the government of india act, 1915 act (as amended by the government of india acts 1916 and 1919) provided for the division of the country into provinces including the two presidencies of bengal and madras (section 46) ..... . prior to the framing of the present constitution the debates in the constituent assembly show that the suggestion that entry 62 of list ii should read as 'taxes on entertainments, amusements, betting and gambling, racing and other such luxuries' was negatived on the ground that it would cut down the scope of the entry ..... . it was only in 1993 the state of maharashtra enacted the bombay luxury tax act, 1993 directly imposing luxury tax on goods ..... . venugopal also submitted that the tax sought to be imposed under the west bengal luxury tax act was in certain applications in fact a duty of excise insofar as it sought to levy tax on goods manufactured in india, it was in fact a tax on the import of goods insofar as it sought to levy a tax on goods manufactured outside india and brought into the state and it was a sales tax insofar as it sought to tax the dispatch of goods ..... . it is submitted that a tax on goods would have to mean a tax on some facet of the goods commencing with its manufacture and ending with its consumption .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2005SC325; 2005(1)ALD(Cri)262; 2005(1)ALD57(SC); 2004(5)CTC454; [2005(1)JCR98(SC)]; 2004(3)KLT856(SC); 2005(1)MPHT425; 2004(9)SCALE302; (2004)8SCC788; 2005(1)LC165(SC)
..... in this case, an mla filed a complaint against the then chief minister of maharashtra in the court of metropolitan magistrate, 28th court, esplanade, bombay, charging the chief minister with commission of offences punishable under sections 161 and 185 of the indian penal code and section 5 of the prevention of corruption act. ..... nayak filed a criminal revision application in the high court of bombay wherein the state of maharashtra and shri antulay were impleaded as respondents. ..... after investigation the lokayukta submitted a report holding that there were sufficient grounds for prosecuting the two ministers under section 13(1)(d) read with section 13(2) of the prevention of corruption act, 1983 and also for the offences of criminal conspiracy punishable under section 120b of the indian penal code. ..... it was held that there was a conflict between interest and duty and taking into consideration human probabilities and the ordinary course of human conduct, there was reasonable ground to believe that she was likely to have been biased.23. ..... the metropolitan magistrate refused to entertain the complaint without requisite sanction of the government under section 6 of the prevention of corruption act. ..... it is recognized that there may be situations where by reason of peril to democracy or democratic principles an action may be compelled which from its nature is not amendable to ministerial advice. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(1)ALT331; (2005)IILLJ203AP
..... they draw the attention of this court to the provisions of the act, which stood before and after the amendment act through act 44 of 1966.4. ..... pushpender kaur, submit that in view of the amendment caused to sub-section (22) of section 2 of the act, it is no longer permissible to maintain a distinction between the wages for working days and the one earmarked for holidays. ..... as observed earlier, the model mills' case arose under the provisions before the definition was amended and there does not exist any justification to adopt the same principle for the cases, which arose under the amended act. ..... common questions of fact and law are involved in both these civil miscellaneous appeals filed under section 82 of the employees' state insurance act, 1948 (for short 'the act'). ..... part of the respondent in payment of the contribution was on account of the possibility of different view, being taken, it is directed that the arrears of contribution shall not carry any interest, if they are paid in six monthly instalments, commencing from the first of january 2005. ..... in arriving at this conclusion, it relied upon the judgment of the bombay high court as well as the supreme court in model mills' case (1 supra). ..... the short question that falls for consideration in these two appeals is as to whether the amount representing the wages or salary paid for holidays and festival days, falls within the definition under sub-section (22) of section 2 of the act in the context of making contribution under the act. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(1)ALD848; [2005(106)FLR74]
..... they draw the attention of this court to the provisions of the act, which stood before and after the amendment act through act 44 of 1966.4. ..... pushpender kaur, submit that in view of the amendment caused to sub-section (22) of section 2 of the act, it is no longer permissible to maintain a distinction between the wages for working days and the one earmarked for holidays. ..... as observed earlier, the model mills' case arose under the provisions before the definition was amended and there does not exist any justification to adopt the same principle for the cases, which arose under the amended act. ..... common questions of fact and law are involved in both these civil miscellaneous appeals filed under section 82 of the employees' state insurance act, 1948 (for short 'the act'). ..... part of the respondent in payment of the contribution was on account of the possibility of different view, being taken, it is directed that the arrears of contribution shall not carry any interest, if they are paid in six monthly instalments, commencing from the first of january, 2005. ..... in arriving at this conclusion, it relied upon the judgment of the bombay high court as well as the supreme court in model mills' case (supra). ..... the short question that falls for consideration in these two appeals is as to whether the amount representing the wages or salary paid for holidays and festival days, falls within the definition under sub-section (22) of section 2 of the act in the context of making contribution under the act. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2005)139PLR238
..... used on the date of afore-mentioned notifications; further as per the development plan, the area was declared under section 4 of the act as agricultural/afforestation/forest zone and in view of section 11 of the act, no land within in controlled area, except with the permission of the state government, can be used for the ..... fact which can be gone into upto the stage of first appellate court only and not beyond and the high court in the absence of a substantial question of law framed by the parties or if not so framed by the court itself, had no jurisdiction to entertain the appeal far less allowing it and it is an interference which is totally unauthorised or in excess of jurisdiction or having ..... amendment act, 1976 introduced such an embargo for such definite objective and since we are not required to further probe on that score, we are not detailing out, but the fact remains that while it is true that in a second appeal a finding of fact even if erroneous will generally not be disturbed but , where it is found that the findings stand vitiated on wrong test and on the basis of assumptions and conjectures and ..... maharashtra, bombay ..... in view of section 34 of the specific relief act, 1963, in the absence of non-declaration of title to the land ..... part in the proceedings and/or to speak in the legislative assembly/legislative council, except that he is not entitled to vote, does suggest that he, by virtue of the very nature of the duties entrusted to him, is ..... short of further observations and .....
Tag this Judgment!Court : Mumbai
Reported in : 2005(2)ALLMR48; 2005(2)BomCR231; 2005(2)MhLj769
..... the bombay rents, hotel and lodging house rates control act, 1947, as amended by the maharashtra rent control act, 1999 is one of such example. ..... learned counsel appearing for the petitioners contends that section 42 of the said act nowhere gives power or authority or jurisdiction to the competent authority to grant or award claim for monetary compensation or damages as such the competent authority has no power to entertain any prayer to determine any claim on this count. ..... (1) the state government may, by notification in the official gazette, appoint one or more persons to be called competent authority for the purpose of exercising the powers conferred, and for performing the duties imposed, on him under this act in such local area as may be specified in the said notification; and one or more such competent authorities may be appointed for one or more such local areas. ..... section 40 deals with the appointment of the competent authority for the purpose of exercising powers conferred, and for performing duties imposed, on him under the act. ..... thus, the power to determine an award and/or compensation and/or damages and/or monetary part of the liability is not only incidental to the power to evict but a specific duty coupled with power, to determine this liability, is bestowed on the competent authority. .....
Tag this Judgment!Court : Mumbai
Reported in : 2005(1)ALLMR215; 2005(1)BomCR40; 2004(4)MhLj1010
..... application under section 76 of the bombay tenancy and agricultural lands act, 1948 (for short, 'the tenancy act') before the maharashtra revenue tribunal (for short, 'the ..... section 296(2) of the act of 1935 provided that if in any province, jurisdiction to entertain appeals or revise decisions in revenue cases was immediately before the commencement of part iii of the act of 1935 vested in the local government, the governor shall constitute a tribunal to exercise the same jurisdiction until other provision in that behalf is made by the act ..... amending act is preceded by the following :'whereas it is observed that over the last few years the number of appeals filed in the state before the maharashtra revenue tribunal under the maharashtra land revenue code, 1966 and other state enactments, is reduced to a considerable extent;and whereas, having regard to the said fact, the government of maharashtra considers it expedient to abolish the maharashtra revenue tribunal and to confer its powers to dispose of the appeals filed before the tribunal under the code and ..... director of local authorities or any other officer or authority immediately before the commencement of this act shall, where disposal of the proceedings falls within the purview of the powers and duties of the commissioner, be transferred to the commissioner for disposal according to law'.the revenue tribunal was not specifically mentioned in section 8 but, the tribunal while relying upon an earlier decision in viskweshar rao .....
Tag this Judgment!Court : Kolkata
Reported in : (2004)1CALLT378(HC)
..... culminating in the passing of the final order, arise or take place at a location outside the territorial jurisdiction of this court, this court will still have the jurisdiction to entertain the writ petition only because of the fact that the school, which is the subject matter of such proceedings or action is located in the territory subject to the jurisdiction of this court. ..... jurisdiction-- (a) the defendant, or each of the defendants where there are more than one, and the time of commencement of the suit, actually and voluntarily decides, or carries on business, or personally works for him, or(b) any of the defendants, where there are more than one, at the time of the commencement of the suit actually and voluntarily decides, or carries on business, or personally works for gain, provided that in such ..... mukherjee placing reliance on the above decision submitted that after the amendment of article 226 of the constitution and after the introduction of article 226(2) if a part of cause of action arises within the limit of any court, ..... government classified the tea gardens into five zones for the purpose of levying excise duty at varying rates on tea produced at the gardens according to the zones ..... this writ petition was filed in computer section, it came up in the list on 26.6.2003 and was taken for hearing as 'listed motion' on 4.7.2003 and after hearing the learned counsel for the ..... maharashtra and ..... bombay and ..... 3(1) of the first schedule, to the central excise and salt act, 1944. .....
Tag this Judgment!Court : Allahabad
Reported in : 2003CriLJ4944
..... approved by the state government the detaining authority can entertain a representation from a detenuand in exercise of his power under the provisions of section 21 of the bombay general clauses act, could amend, vary or rescind the order as is provided under section 14 of maharashtra act. ..... to as the earlier detention order) shall not (whether such earlier detention order has been made before or after the commencement of the national security (second amendment) act, 1984, bar the making of another detention order (hereafter in this sub-section referred to as the subsequent detention order) under section 3 againstthe same person : provided that in a case where no fresh facts have arisen after the expiry or revocation ..... (2000 cri lj 3939) : (air 2000 sc 2504) the question before apex court was whether in case of an order of detention by an officer under sub-section (2) of section 3 of maharashtra prevention of dangerous activities of slumlords, bootleggers, drugs offenders and dangerous persons act, 1981 (hereinafter referred as maharashtra act ) which is pari materia with national security act non communication of the detenu that he has right of making a representation to the detaining authority constitutes an infraction of valuable right of the detenu under article 22(5) of ..... it was the duty of the district magistrate to have decided the petitioner's representation made to him on the merits of that representation, but in this case it seems that the district magistrate has rejected .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(4)ALLMR68; 2003(2)BomCR157; 2003(1)MhLj208
..... the short question that arises in the present case is : whether the landlord, who has already resorted to an action for possession of the land under section 31 read with section 29 of the bombay tenancy and agricultural lands act, 1950 (hereinafter referred to as the said act) and which application has been decided in his favour, is competent to institute posterior action under section 33b of the act on the basis of certificate issued under section 88c in his favour?2. ..... this application was resisted by the tenant on the ground that once the landlord has taken recourse to proceedings under section 31 read with 29 of the act and which proceedings have been decided in his favour, section 33b of the act would not permit posterior application for the relief of possession of the same land by the landlord. ..... khasnis (supra) the division bench of this court entertained that question for the first time raised during the argument. ..... later on section 33a to 33c were inserted by amendment act of 1961 with effect from 9-2-1961. ..... this petition by the tenant takes exception to the order passed by the maharashtra revenue tribunal, pune dated november 19, 1988 in revision application no. ..... however, to my mind, as this question goes to the root of the matter, therefore, it will be the bounden duty of the court to examine the same. .....
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