Court : Allahabad
Reported in : [2003]130STC202(All)
..... originally enacted section 7 of the 1957 act contained a declaration that sugar, tobacco, cotton fabrics, rayon or artificial silk fabrics were of special importance in inter-state trade and commerce and that any sales tax law of a state shall, in so far it imposes or authorises the imposition of a tax on the sale or purchase of these goods be subject as from 1st day of april, 1958 to the restrictions and conditions specified in section 15 of the central sales tax act. ..... it is further averred that the business in pan masala is highly competitive and the petitioner will be forced to close down its business in this state and shift its manufacture and sale to the adjoining states like delhi, madhya pradesh, haryana, ..... this ordinance is also void since it purports to legislate in respect of tobacco, the control of this industry has been taken over by the parliament by passing of the tobacco boards act, 1975 and the entire field being covered by it the state was not competent to legislate on it ..... . state of maharashtra 1983 tax lr 2770 (bom), it was held : 'however, the liability to pay tax under the impugned act does not arise in the case of a dealer in or manufacturer of television sets kept for the purposes ..... .' in this case the bombay high court held, levy of luxury tax on three television sets on manufacturer or dealer for trade is ultra vires and invalid, as television sets kept by them cannot be luxury or kept for the purpose of entertainment or amusement, but was for trade only .....
Tag this Judgment!Court : Mumbai
Reported in : 2005(1)BomCR918
..... of this hon'ble court;(iii) disclose on oath as to for what use, acts and/or deeds has the grant dated 10th april, 2003 been put to and/or how the assets, properties and estate of the deceased have been dealt with, and to render accounts of the same;d) that pending the hearing and final disposal of the present notice of mo- tion, the court receiver, high court, bombay be appointed receiver with all powers under the code of civil procedure ..... not awarding sentence of imprisonment would be inappropriate inasmuch as the oral apology tendered through counsel has come only when the respondents were more than convinced that the things have gone out of their control and they were pushed to the wall after the finding reached by this court on the issue of whether their conduct was wilful, deliberate and contemptuous. ..... the same reads thus : family tree tarachand rochiram advani (died on 5-8-1958) gopi tarachand' advani (wife) (defendant) | ------------------------------------------------ | | |manik advani shamsunder advani tulsi miskil son son daughter (deceased) (died on 2-6-2001) | kalavati (wife of deceased) (respondent no.2) | ---------------------------------- | | indresh advani karishma mahtani (son of deceased) (daughter of deceased) (married) ..... 819 of 2002 before this court praying for issuance of letters of administration with the will annexed of the property and credits of the deceased shamsunder advani, his father, in his favour, having effect throughout the state of maharashtra. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1967MP56
..... central provinces and berar local self-government act, 1920, shall be repealed: provided that- ** ** ** (b) all rules and byelaws and orders made, notifications and notices issued, licences and permits granted, taxes imposed or assessed, cesses (other than additional cesses imposed in accordance with section 49 of the said act), fees, tolls or rates levied, contracts entered into and suits instituted and proceedings taken under the said act and in force immediately before the commencement of this act shall continue to be in force and in so far as ..... retrospective amendment may be necessary when it is desired to change the law; but it seems that so far as section 11 is concerned, the legislature did not intend that the control of the state government over levy of fees should be done away with for the future also. ..... 1964 mplj 43: (air 1964 madh pra 45) (supra), again, it was held on a construction of the provisions of the madhya pradesh minimum wages fixation act, 1962, that it was an independent enactment fixing the minimum rates of wages in certain employments and with out the necessity of following the procedure prescribed by the minimum wages act, 1948; and that it did not attempt to validate the rates of wages as prescribed by a notification issued on 30th december 1958 under the minimum wages ..... in that case, their lordships were considering the provisions of the bombay and saurashtra agricultural produce markets (gujarat amendment and validating provisions) ordinance (i of 1961). .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC1675; AIR1980SC1579; 1978CriLJ1741; 1980CriLJ1099; (1978)4SCC494; (1980)3SCC488; [1979]1SCR392; [1980]2SCR557
..... fundamental right conferred by article 21, such law, in so far as it abridges or takes away any fundamental right under article 19 would have to meet the challenge of that article...if a law depriving a person of personal liberty and prescribing a procedure for that purpose within the meaning of article 21 has to stand the test of one or more of the fundamental rights conferred under article 19 which may be applicable in a given situation, ex ..... the proceedings may receive an 'adversary cast', but proceeded to observe :where an illiterate inmate is involved, however, or where the complexity of the issue makes it unlikely that the inmate will be able to collect and present the evidence necessary for an adequate comprehension of the case, he should be free to seek the aid of a fellow inmate, or if that is forbidden, to have adequate substitutes aid in the form ..... prisons or correctional institutions is vested in and rests with the hands of those institutions operating under statutory authority and their acts and administration of prison discipline and overall operation of the institution are not subject to court supervision or control absent most unusual circumstances or absent a violation ..... p. 6a shri morarji desai, while he was home minister of bombay way back in 1952, told the conference of inspectors-general of prisons ..... of ..... technology running riot in tihar jail is another set of circumstances about this high security jail which was commissioned after independence (1958). ..... ( .....
Tag this Judgment!Court : Gujarat
Reported in : [1969]24STC180(Guj)
..... for the canteen; (c) the cost of purchase, repairs and replacement of equipment, including furniture, crockery, and utensils; (d) the water charges and other charges incurred for lighting and ventilation; and (e) the interest on the amount spent on the provision and maintenance of furniture and equipment provided for the canteen : provided that where the canteen is managed by a co-operative society registered under the bombay co-operative societies act, 1925, such society may include in the charges to ..... 'includes' so far as it is applicable to any society or club or other association of persons occurring in the third portion of the definition is concerned, it enlarges the class of persons which would be falling within the first portion and has not been enacted merely with a view to indicate that the society, club or other association of persons carrying on the business of buying goods from or selling goods to, its members, have not been excluded from ..... , delivering the judgment of the supreme court pointed out : 'under the bombay sales tax act, 1953, the aggregate of the price received and receivable by a person carrying on business of selling goods is liable to be ..... tax officers ([1958 ..... a sociis or what the division bench of the bombay high court in gondwana club's case ([1958] 9 s.t.c. ..... 1958 ..... 1958 ..... to distinguish the aforesaid decision in gondwana club case ([1958] 9 s.t.c. ..... 1958] ..... 1958] ..... that the observations of the supreme court in gannon dunkerley's case ([1958] 9 s.t.c. ..... 1958 ..... ([1958] ..... 1958 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1960All136
..... any other lands, ib would appear in these circumstances that the manner, in which the tax incidence has been imposed by the act, lends support to the view that this act taxes not the land itself but the person holding the land, treating the land as an asset held by him; the question that arises is whether such a tax still is a tax on land and not a tax on an individual in respect of his capital assets comprised of land.it also appeared to me ..... propounded as the following observations of their lord ships of the privy council will show :'the preamble describes that to have been the object of the statute; and there can be no doubt that we must consider the preamble as a key to the construction of the statute, though it would not, of course, control every provision, for we very often find that the subsequent provisions of a statute extend beyond the limits of the preamble.'20. ..... that case were owners of open land within the jurisdiction of the corporation and were assessed to tax on the basis of that rule.the contention before the bombay high court was that the tax, which was sought to be levied, was in the nature of a capital levy and the bombay legislature was not authorised to impose such a tax under entry no. ..... holding that there being no provision to take into account the encumbrances on the land in the bombay rule the bench held that the object of taxation was not the capitalised value of the land as an asset but only the land though the basis of taxation of land was its capital .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1974MP59; 1974MPLJ1
..... see section 92 of the assam act; section 62 of the bihar act; section 67 of delhi act; section 161 of gujarat act; section 111 of madras act; section 157 of maharashtra act; section 121 of mysore act; section 123 of orissa act; section 77 of punjab act; section 81 of rajasthan act; section 89 of travancore-cochin act; and section 56 of u. p. ..... section 91 is couched in such wide terms that it appears to confer tin-controlled and uncanalised powers. ..... 1959 scr 427 = (air 1958 sc 909) it was observed:-- 'now, the authorities are clear that it is not unconstitutional for the legislature to leave it to the executive to determine details relating to the working of taxation laws, such as the selection of persona on whom, tax is to be laid therate at which it is to be charged in respect of different classes of goods and the like.'10. ..... state of bombay, (1961) 1 scr 341 = (air 1961 sc 4) and municipal corporation of delhi v. ..... state of bombay air 1961 sc 4:-- 'it is now well established by the decisions of this court that the power of delegation is a constituent element of the legislative power as a whole, and that in modern times when the legislatures enact laws to meet the challenge of the complex socio-economic problems, they often find it convenient and necessary to delegate subsidiary or ancillary powers to delegates of their choice for carrying out the policy laid down by their acts.'11. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1986SC1234; (1986)88BOMLR662; [1987]61CompCas373(SC); (1986)2CompLJ261(SC); 1986(1)SCALE657; 1986Supp(1)SCC117; [1986]2SCR187
..... in the meantime the state government of maharashtra by its order dated may 25, 1982 declared the company's textile undertaking to be a relief undertaking entitled to protection under the bombay relief undertakings act, 1958.10. ..... resolution passed by the company as contemplated by section 149(2a) of the companies act, 1956 or the tests laid down under the income tax acts of 1922 and 1961 for determining whether a certain receipt realized by an assessee was merely a realization or change of capital assets or was profit, realized from an adventure in the nature of trade and was therefore 'business' as defined in section 2(4) of the income tax act, 1922 and section 2(13) of the income tax act, 1961, or whether two lines of business constitute the 'same business ..... of the textile company in relation to the said textile undertaking and all property, movable and immovable, including lands, buildings, workshops, projects, stores, spares, instruments, machinery, equipment automobiles and other vehicles, and goods under production or in transit, cash balances, reserve fund, investments and booklets and all other rights and interests in or arising out of such property as were, immediately before the appointed day, in the ownership, possession, power of control of the textile company whether within or outside india .....
Tag this Judgment!Court : Mumbai
Reported in : I(1990)ACC439; 1990ACJ130; AIR1990Bom4; 1989(2)BomCR49
..... of injury which may include medical attendant; (ii) loss of earning or profit upto the date of trial; (iii) loss of earning capacity which may include incapability to earn in future years and also incapability in the labour and industrial market, loss of earning on account of termination of service or discontinuance of any trade, business or profession, and(iv) other material loss which may require any special treatment or aid to the injured or claimant for the rest of life. ..... shephard (1958) 65 acj 504 lord morris has observed as follows :--'my lords, the damages which are to be awarded for a tort are those which 'so far as money can compensate', will give the injured party reparation for the wrongful act and for all the natural and direct consequences of the wrongful act.....the words 'so far as money can compensate' point to the impossibility of equating money with ..... manipal, it was then decided to take the claimant to bombay and accordingly on 27-5-1980 he was brought to bombay and was admitted in the sion hospital. ..... followed in india and this court in maharashtra state transport corporation ..... of the claimant at the relevant time was within his special knowledge and in our opinion, having regard to the income-tax returns on record and the evidence of the claimant himself, other evidence is hearsay and just speculative and cannot be accepted. ..... 's evidence is that he had no control on motions for first few months particularly ..... control ..... control ..... pest control, was the owner of the .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(4)BomCR719
..... powers of the liquidator:- (1) the liquidator appointed under section 103 shall have power, subject to the rules and the general supervision, control and direction of the registrar:(a) xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx(b) xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx(c) xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx(d) xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx(e) to investigate all the claims against the society and, subject to the provisions of the act, to decide questions of, priority arising out of such claims, and to pay any class or classes of creditors in full or ratable according to the amount of such debts, the surplus being applied in payment of ..... the term 'any other law for the time being in force' appearing in section 37 of securitisation act essentially comprehends numerous statutes one amongst which has to be the maharashtra co-operative societies act, 1960 along with section 91 or section 101 thereof or other provisions whatsoever contained therein.the facts in the matter of marathwada gramin bank (supra) (supra) (supra) are much similar to the facts in the matter at ..... ', learned single judge of kerala high court upheld the claim of workers as having priority over the claim of the state towards arrears of sales tax, by relying upon the observations of the supreme court in the matter of bank v. ..... was agreed that msc bank, liquidator, union of workers and ratnaprabha sugars should jointly file consent terms in the high court of bombay, bench at aurangabad. .....
Tag this Judgment!