Court : Supreme Court of India
Reported in : AIR1990SC1637; (1989)77CTR(SC)141; [1989]178ITR97(SC); (1989)3SCC634; [1989]2SCR918; [1989]74STC102(SC); 1990(1)LC157(SC)
..... section 6(1) says:every director of inspection, commissioner of income- tax, commissioner of income-tax (appeals), inspecting assistant commissioner of income-tax, income-tax officer and inspector of income-tax shall have the like powers and perform the like functions under this act as he has and performs under the income-tax act, and for the exercise of his power and the performance of his functions, his jurisdiction under this act shall be the same as he has under the income-tax act. ..... 8) of 1975; (b) maharashtra tax on luxuries (hotels & lodging houses) act (xli of) 1987; and (c) kerala tax on luxuries in hotels and lodging houses act (no. ..... owned or managed by the hotel even though situated in the hotel premises, such expenditure in by the hotel would not be liable to the impugned expenditure tax.by way of illustration it may be pointed out that in the city of bombay there are numerous restaurants like, talk of the town, china garden, gazebo and gaylord which are similarly situated in every way to restaurants located in applicable hotels, from the point of view of their decor, furnishing, the range of the ..... here again though the method adopted for recovering the impost was the same as that of an excise duty, the validity of the tax was upheld as it related to the aspect of control over the industry rather than to the aspect of an impost on production of coal23. ..... as pointed out by this court in sundararamier's case 1958 s.c.r. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC425; (1971)2SCC893; [1972]1SCR1055
..... the constitution in express terms makes the power of a legislature to make laws in regard to the entries in the list of the seventh schedule subject to the other provisions of the constitution and thereby circumscribes or reduces the said power by the limitations laid down in part iii of the constitution;(iii) it follows from the premises that a law made in derogation or in excess ..... of that power would be ab initio void wholly or to the extent of the contravention as the case may be; and(iv) the doctrine of eclipse can be invoked only in the case of a law valid when made but a shadow is cast on it by supervening constitutional inconsistency or supervening existing statutory inconsistency; when the ..... act shows that it was passed in furtherance of the directive principles of state policy as embodied in article 39 of the constitution and in particular, clauses (b) and (c) thereof, namely, that the ownership and control of the material resources of the community were to be so distributed as best to subserve the common good and that the operation of the economic system did not result in the concentration of wealth and ..... act impugned there was the maharashtra state agricultural lands (ceiling on holdings) act, 1961 as amended by act ..... the commissioner of income-tax, bombay city : [1954]26itr758(sc) , it was observed by this court that in construing the words in a constitutional enactment conferring legislative power, ..... 1958 .....
Tag this Judgment!Court : Mumbai
Reported in : 2010(112)BomLR1802
..... campus life as envisaged in the maharashtra universities act.part 'c'expected skills and competencies -(1) technical skills -(i) openness towards technology and a deep conviction regarding its potential applications in a knowled-based settings ;(ii) reasonably high level of comfort in the use of technology;(2) managerial skills -(i) ability to anticipate issues and problems and prepare advance strategic plans ;(ii) ability to generate resources and allocate the same appropriately ;(iii) capacity to work effectively under pressure and manage work and resources within tight deadlines ;(iv) good ..... to enable each such university to effectively carry out with responsibility the objects of the university, to promote more equitable distribution of facilities for higher education, to provide for more efficient administration, financial control, better organisation of teaching and research, to ensure proper selection and appointment of teachers and other employees, to provide for representation of students and teachers on various bodies of the university to take measures for curbing or for eradicating undesirable non-academic influences detrimental to maintenance of discipline .....
Tag this Judgment!Court : Mumbai
Reported in : [1971]79ITR104(Bom)
..... all outstandings and book debts, claims and demands against third parties, claims for refund of taxes paid to the income-tax department, the benefit of all contracts, orders and engagements in connection with the aforesaid business ..... dadabhoy the sole and entire control and management will rest with the said firm and they shall furnish to the heirs, executors or administrators of shri ..... except that in a further term it was stipulated that all the collieries and ginning and pressing factories and property known as 'bisesar house' with all rights in mining leases, prospecting licences, plant, machinery, stores, stocks of coal, spare parts and other articles and things including furniture and fittings lying therein, the cash in hand and at banks or in the transit at the said collieries and factories and also in the hands of the receiver appointed in the said suit, ..... rai bahadur bansilal abirchand, kamptee, the income-tax appellate tribunal, bombay bench-c, has referred to us under section 66(2) of the income-tax act, 1922, the following three question of law arising out of the order of the tribunal dated april 23, 1960 ..... 12644 of 1958-59 and nos. ..... to 12954 and 13001 to 13004 of 1958 and 67 of ..... to 12641 of 1958-59 were allowed. .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(4)BomCR414; 2009(111)BomLR502
..... section 44-a states that no permission is required to convert any land held for agricultural purpose or for a particular nonagricultural purpose if it is situated within industrial zone of a draft or final regional plan prepared under maharashtra regional and town planning act, 1966, or within agricultural zone of any plan and the development control (regulations) act or rules framed thereunder permit industrial use of that land. ..... it is different if the tax or fee sought to be levied by state can itself be called regulatory, the primary purpose whereof is to regulate or control and augmentation of revenue or rendering service is only secondary or incidental. ..... paragraph 2 this judgment is important and it shows that in terms of section 12(3) of said 1971 act dispute of such nature was to be resolved by central government in consultation with airport authority & accordingly it was decided by central government holding that the land on which non-agricultural tax was demanded by state of maharashtra continued to belong to central government and its ownership was not transferred to said authority. ..... directing it to pay the part of demand of property tax to bombay municipal corporation issued by said d.b. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2004(2)ALD1; 2004(1)ALT659
..... and methods of recruitment conditions of services, pay and allowances and disciplinary conduct of the mandal parishad development officer.sub-section (1) of section 167 of the act specifies that he shall also exercise such powers of supervision over the gram panchayats ..... the gram panchayats in the mandal as may be prescribed.section 167(4): subject to the provisions of section 168 the staff borne on the establishment of the mandal parishad and the staff working in institutions and schemes transferred by the government or the head of the department of government to the mandal parishad shall be under the administrative control and supervision of the mandal parishad development officer.section 167(7): the government shall have power to make rules to regulate the classification ..... commissioner of income tax, bombay city, : [1954]26itr758(sc) , bengal immunity co. ..... state of maharashtra, : [1985]2scr224 , kannan v. ..... union of india, : [1958]1scr1052 , the principle relating to validity of rules where they were challenged as ultra vires had been discussed by the apex court. ..... state of mysore, : [1958]1scr895 ]. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1969MPLJ295
..... khare, accounts officer, official liquidator's office, bombay, as inspectors to investigate into the affairs of the company and to report thereon to the company law board pointing out, inter alia, all irregularities and contraventions in respect of the provisions of the companies act, 1956, or of the indian companies act, 1913, or any other law for the time being in force and the person or persons who are responsible for such irregularities and contraventions. ..... it was, therefore, submitted that the suggestion that the benefit of the premium amount paid by the petitioner company ultimately enured to the birla group in 1958 when, out of the premium amount'received from the petitioner-company, the pilani company issued bonus shares, was without any foundation.27. ..... were the managing agents of the petitioner-company and thus the entire control and management of these three companies including birla brothers (gwalior) ltd ..... was a subsidiary of the petitioner-company; the rate of 2 per cent, interest was regarded by the petitioner as very reasonable in view of the fact that it did not attract income-tax in the former gwalior state; the petitioner regarded investment of a part of the loan amount in preference shares of the investments ltd ..... paragraph 3 of the show-cause notice issued in the case of state of maharashtra v. b.k ..... there is a distinction between the case of state of maharashtra v. b.k ..... in thisconnection he referred to the decision of the supreme court in state of maharashtra v. b.k .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1963P& H354
..... , air 1954 bom 261, with these observations :'it is contended, however, that in that case an entertainments duty or tax was already levied by the bombay government upon all entertainments given in cinema theatres under the provisions of the act of 1923; and it would no longer be permissible for the cantonment board to levy another entertainment duty because this would be double taxation. ..... announced the decision in the presence of the petitioner, that demand notice and challan form were duly served on the petitioner, against which he filed no appeal within time and he filed the revision after two years, that the current valuation list came into force in the patiala rating area from 1-10-1957 and the petitioner's liability to pay property tax is from mo-1957 to 31-3-1958 and not for the whole year, that in spite of service of demand notice ..... 2 (10) (b), 3 and 33 (a) of the rent control act leaves no room for doubt that a contract for a rent at a rate higher than the standard rent is not only not enforceable but also that the landlord would be committing an offence if he collected a rent above the ..... ' it is not clear row this helps the petitioner, for it is not his allegation that any standard rent for the property in question has been decided upon by any authority under the rent control act applicable in this state. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1995SC1236; JT1995(2)SC110; 1995(1)SCALE539; (1995)2SCC161; [1995]1SCR1036
..... (c) that ministry of telecommunication would consider the question of issuing a license to twi under the telegraphs act and decide the same within three days.on november 12, 1993, the film facilities officer of the mib informed the customs department at new delhi, bombay and calcutta airports, that as twi had not obtained required clearances from the government for the coverage of the tournament, they should not be permitted to remove exposed film ..... however, there is a built-in limitation on the use of electronic media because the airwaves are a public property and hence are owned or controlled by the government or a central national authority or they are not available on account of the scarcity, costs and competition.13. ..... no objection to provide the conversion facility for guarantee money and prize money for foreign players subject to a particular ceiling. ..... the imposition of a tax like the custom duty on news print is an imposition of tax on knowledge and would virtually amount to a burden imposed on a man for being literate and for being conscious of his duty as a citizen to inform himself ..... this act ultimately imposed as many restraints on broadcasters' freedom as there were in force earlier.france :para 11 of the declaration of the rights of man adopted by the national assembly in 1789 - affirmed in the preamble to the constitution of the fifth republic (1958) and treated as binding on all branches of the government - guarantees freedom of dissemination of thought and opinion .....
Tag this Judgment!Court : Supreme Court of India
Reported in : JT1992(6)SC273; 1993LabIC129; 1992Supp(3)SCC212; [1992]6SCR321
..... sworn by the additional secretary to the government of india in the ministry of welfare, the following averments with statistical figures are given:based on the replies furnished by 30 central ministries and departments and 31 attached and subordinate offices and public sector undertakings under the administrative control of 14 ministries (which may be treated as sufficiently representative of the total picture) the commission arrived at the following figures: category of total number percentage percentage employees of employees of ..... income limit on reservation will exclude those people whose income is above the 'cut-off limit and literally, it means that they will come under the open competition quota and if caste is not the sole criterion, income limit cannot also be the decisive and determining factor for social backwardness and that the exclusion of certain people from the benefits of reservation by the application of economic criterion ..... bombay presidency which then comprised the major parts of the present states of maharashtra, karnataka and ..... exhaustive review of authorities on the point, a constitution bench of this court stated:the true position, therefore, is that any act of the repository of power, whether legislative or administrative or quasi-judicial, is open to challenge if it is in conflict with the constitution or the governing act or the general principles of the law of the land or it is so arbitrary or unreasonable that no fair minded authority could ..... [1958]1scr308 .....
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