Court : Mumbai
Reported in : 2007(2)ALLMR110; 2007(1)BomCR329
..... 1977: the bmc, which is the planning authority under the maharashtra regional and town planning act, 1966 ('the mrtp act'), declared its intention to revise the development plan for the ..... the instance of parties properly aggrieved by it.moreover, it may be noticed that the claim for enforcement of the fundamental right of equal opportunity under article 16 is itself a fundamental right guaranteed under article 32 and this court which has been assigned the role of a sentinel on the qui vive for protection of the fundamental rights cannot easily allow itself to be persuaded to refuse relief solely on the jejune ground ..... challenged the development control regulations for greater bombay 1991 brought into ..... inserted in bmc act and the property tax was levied ..... affecting the quality of life of millions of citizens, staying in one room tenements and who pay their taxes and by obeying the law have either purchased or taken on rent tenements, to house themselves and their families. ..... taxes also have a right to life, including living in a clean environment and ..... the supreme court referred to some english judgments on tax cases and the speech of lord radcliffe which noted that in rating cases, ..... , state and statutory functionaries to condone encroachments on public land at the cost of rule of law and the honest tax payer. ..... protect all the citizens cannot wear the mantle of robinhood, by depriving the tax payer of his right by protecting and rewarding law breakers. ..... case in the matter of tax assessment. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1986SC1323a; (1986)2GLR1250; 1986(1)SCALE1133; 1986Supp(1)SCC20; [1986]1SCR479; 1986(2)LC301(SC)
..... to regulate by rules given by sections 13(1) and 15(1) is a power to control, govern and direct by rules and grant of prospecting licences and mining leases in respect of minerals other than minor minerals and for purposes connected therewith in the case of section 13(1) and the grant of quarry leases, mining leases and other mineral concessions in respect of minor minerals and for purposes connected there with in the case of section 15(1) and to subject such grant to restrictions and to adapt them to the circumstances of the case and the surroundings with ..... 1957 act was amended with retrospective effect by the mines and minerals (regulation and development) amendment act, 1958 (act no. ..... separate state, namely, the state of gujarat, and the territories which remained with the state of bombay were renamed as the 'state of maharashtra' ..... clause (i) of section 6(2), the rules to be made by the central government could provide for 'the levy and collection of royalties, fees or taxes in respect of minerals mined, quarried, excavated or collected' ..... under clause (i) of section 6(2), in particular, and without prejudice to the generality of the power conferred by section 6(1), such rules could provide for 'the levy and collection of royalties, fees or taxes in respect of minerals mined quarried, excavated or ..... that case the central provinces and berar sales tax (amendment) act, 1949, substituted explanation ii in clause (g) of section 2 of the central provinces and berar sales tax act, 1947 .....
Tag this Judgment!Court : Gujarat
Reported in : [2003]261ITR113(Guj)
..... the provisions of section 2(j) and (12) of the madhya pradesh general sales tax act, 1958, that when the appellants treated iron and steel scrap of considerable bulk by cutting it down by mechanical processes into pieces that might be conveniently utilized in rolling mills and foundries, such treatment making saleable goods fell within the wide definition of 'manufacture' under section 2(j) of the said act and the appellants were entitled to ..... : (i) the seller of goods has transferred to the buyer the property in the goods for a price or all significant risks and rewards of ownership have been transferred to the buyer and the seller retains no effective control of the goods transferred to a degree usually associated with ownership ; and (ii) no significant uncertainty exists regarding the amount of the consideration that will be derived from the sale of the goods. . ..... 202 was cited to point out that, in a case where the ship was condemned and unserviceable at the time of sale and under the agreement, it was sold for breaking and scraping purposes, the bombay high court held that the condemned and unserviceable ship purchased by the dealer was not a ship but a re-rollable scrap in ..... debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits; and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures .....
Tag this Judgment!Court : Mumbai
Reported in : (2001)168CTR(Bom)99; [2001]249ITR612(Bom)
..... he contended that if an opinion is taken by an chartered accountant of a assessee who opines that the return should not be filed under the act and if the assessee acts on such opinion, it would be no defence on the part of the assessee to the notice under section 10(a) of the interest-tax act if such omission results in escapement from assessment and, therefore, the word 'omission' to file the return is a colourless word as held by the bombay high court in pannalal nandlal bhandari v. ..... punjab national bank : [1990]3scr649 , one of the points which arose for consideration was, whether the public premises act would prevail over the provisions of the rent control act in which there was a mm obstante clause and which act was the earlier enactment. ..... it was held that the rent control act was intended to deal with the general relationship of landlord and tenant in respect of premises other than government premises, whereas the public premises act was intended to deal with speedy recovery of possession of the premises of public nature. ..... however, it was held that since the public premises act was a special enactment and not a general statute, the exception contained in the principle that a subsequent general law cannot derogate from an earlier special law cannot be invoked and in accordance with the principle that the later law abrogates the earlier contrary law, the public premises act must be read over the rent control act. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1970SC45; (1970)72BOMLR774; 1970CriLJ9; (1969)3SCC429; [1970]1SCR130
..... in november 1957 a-4 yusuf mohamed lori of bahrein acting for shuhaibar brothers came to india and it was decided that gold would be hidden in the body of air india international planes by a mechanic at beirut or bahrein and would be removed in bombay by another mechanic and that kochra and rabiyabai would supply funds on the guarantee of murad. ..... 3, 1957 maganlal was buying the smuggled gold from yusuf merchant and that when consignments of gold bearing the mark 'chaisso' and having the fineness of about 99.99 came from beirut, yusuf merchant and maganlal had the gold melted in the silver refinery of pw 127 chandiwala at bandra by his employees bahadulla and shankar in december 1957 and ram naresh and mohamed rafique in february 1958 with a view to remove the mark 'chaisso' and to reduce the fineness of the gold. ..... rajabali karmalli was under kochra's control and was his trusted servant. ..... state of maharashtra : 1967crilj414 , s. ..... on behalf of the appellants it was argued that (1) rules could not authorize the levy of a tax, (2) rules could not create a new offence punishable under section 167(81) of the sea customs act, 1878, (3) a contravention of the rules was punishable under section 10 of the indian aircraft act, 1934 and not under section 167(81). .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1958SC578; (1961)ILLJ339SC; (1964)ILLJ9SC; [1959]1SCR12
..... bombay industrial relations act, 1946, empowers the state government by notification in the official gazette to constitute for one or more industries a wage board for the state and enjoins these wage boards to follow the same procedure as the industrial court in respect of arbitration proceedings before it and appeals from the decisions of these wage boards lie to the industrial courts which has powers of superintendence and control over these wage boards ..... the press commission were intended for the betterment of the economic condition of small and medium newspapers, such as price page schedule, telescopic rates for government advertisements and their fair distribution among newspapers, statutory restrictions on malpractices so as to eliminate cutthroat competition and fixation of news agency tariffs which still remained to be implemented and there had been no stability in the prices of newsprint which constituted a ..... bodies entrusted with the tax of gathering data and materials relevant for the determination of the issues arising before them and even though they are not judicial tribunals but administrative agencies they would elicit all relevant information and invite answers to the questionnaire or representations from the parties concerned, hear evidence and arrive at their ..... . their workmen : (1958)illj1sc : 'it is quite likely that in under-developed countries, where unemployment prevails on a very large scale, unorganised labour may be available on starvation wages, but the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1982Bom443
..... . that being so, those premises are not excluded from the operation of the bombay rents, hotel and lodging house rates control act, and this court has therefore no jurisdiction to entertain or try either of these suits'in : air1977bom220 s. r. b ..... according to the court that in that case the following observations were made : ' the government may not be bound by the contract but that is a very different thing from saying that the contract was void and of no effect and that it only meant that the principal ( government ) could not be sued , but there will be nothing to prevent ratification if it was for the benefit of the government'.in : [1964]3scr164 , union of india v. a. l. rallia ram , ..... . it is while commenting upon this decision of the division bench that the supreme court observed that the bench was under an impression that the income-tax officer was the sole judge of the fact that whether the firm in question was resident or non-resident ..... he was in the employment of the union of india as commanding officer no.1, (maharashtra) air squaron, n.c.c. ..... in fact, in : (1958)iillj273sc (supra) the court has in terms stated as follows :-'it is well settled that additional evidence should not be permitted at the appellate state in order to enable one of the parties to remove certain lacuna in presenting its case at ..... : (1958)iillj273sc state of u.p. v. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1983SC46; (1983)85BOMLR21; 1982(2)SCALE948; (1982)3SCC519; [1983]1SCR655; 1982(14)LC905(SC)
..... the high court may also sit after a lapse of 26 years is constitutionally impermissible, (3) the state of maharashtra was not a new state within the meaning of section 51 read with section 2(1) of the act after the bifurcation of the billingual state of bombay into the state of maharashtra and the newly constituted state of gujarat under section 3 of the bombay reorganization act, 1960 and therefore the power of the president of india to establish a permanent bench or benches of the high court under ..... sub-section (2) of section 51 of the act and that of the chief justice to appoint with the prior approval of the governor ..... appellate side rules was challenged insofar as it provided that all income-tax references presented at nagpur should be heard at the principal seat of the high court at bombay, and the contention was that the result of this rule was that it excluded income-tax references from the jurisdiction of the high court functioning at nagpur. ..... to emphasize that besides administering justice, the high court has the administrative control over the subordinate judiciary in a state. ..... decided on july 22, 1958. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1962Bom53; (1961)63BOMLR774; (1963)IILLJ264Bom
..... working in the office of the accountant general, maharashtra, bombay, was organising meetings of the non-gazetted employees of the office of the accountant general, maharashtra, bombay, and instigating the staff to participate in the strike by delivering inflammatory speeches and shouting violent slogans. ..... the legislature must declare the policy of the law and the legal principles which are to control any given cases and must provide a standard to guide the officials or the body in power to execute the ..... was also urged that the indian audit and accounts department as well as the income-tax department of the union of india is industry within the meaning of clause (j) of section 2(ii) of the industrial disputes act 1947, act xiv of 1947. ..... union of india : (1958)illj544sc ,'all servants of the crown held office during the pleasure of the crown and were liable to be dismissed at any time and without any reason being assigned for ..... was elected as the secretary general of the said all india body in or about may 1958 and was continuing to be its secretary at the material time. ..... of india : [1958]1scr1052 and special civil appln. ..... : air1957ker7 and divakaram nair v.state of travancore cochin, : (1958)iillj77ker ..... (29) the facts in balakotaiah's case : [1958]1scr1052 were that the services of balakotaish, a railway servant, were terminated for reasons of national security under rule 3 of the railway services (safeguarding of national security) rules, 1949, on the ground that he was engaged .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(4)ALD389; 2002(4)ALT9
..... and bds course framed by the government of maharashtra provides that 15% of the seats shall be earmarked for the candidates who come through all india ..... any cadre under any local authority within the state; and (iii) for the purpose of admission to any university within the state or to any other educational institution which is subject to the control of the state government; (c) specify the extent to which, the manner in which and the conditions subject to which, preference of reservation shall be ..... in a given case, where a new development in a rural or urban area may be required urgently and provisions under the act and rules would take a long procedure, it may in exercise of its exemption power exempt some of the provisions of the act and rules to achieve the development activity faster or in a given case, if any hardship arises by ..... first, by more meritorious bombay students would be admitted and those, who would not be admitted, would obviously, be candidates obtaining lesser marks and it will not be difficult ..... . state of andhra pradesh, air 1958 ap 569, chief justice subba rao (as he then was) speaking for the division bench adverted to the question 'whether prohibition of backward classes to compete with other categories violates articles 15 and 29(2), article 29(2) provides that no citizen shall be denied admission into any educational institution- maintained by ..... power or legitimate practices such as selective prosecution of tax offenders by the inland revenue.' in r.v .....
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