Court : Supreme Court of India
Reported in : AIR2006SC2190; 2006(4)ALD53(SC); (2006)3CALLT53(SC); 102(2006)CLT452(SC); 2006CriLJ2903; [2007(1)JCR209(SC)]; (2007)1MLJ804(SC); 2006(6)SCALE308; (2006)5SCC399; 2007(1)SLJ1
..... surely, will be appealable.if the alleged contemnor in response to the notice appears before the high court and asks it to drop the proceeding on the ground of its being barred under section 20 of the act but the high court holds that the proceeding is not barred, it may well be that an appeal would lie to this court under section 19 from such an order although the proceeding has remained pending in ..... order dismissing the application under section 5 of limitation act, 1963 and consequently, dismissing the appeal, is challenged in ..... reversing the said decision, this court held that an interlocutory order passed in a writ proceeding directing payment under section 17b of industrial disputes act, 1947 was a final determination affecting the vital and valuable rights and obligations of parties and, therefore, would fall under the category of 'intermediary or interlocutory judgment' against which a letters ..... the division bench held that the appeal was not maintainable under section 19 of the cc act, but was maintainable as an intra-court appeal as the direction issued by the single judge would be a 'judgment' within the meaning of that expression in section 18 of ..... in all these cases, it was held that an appeal was not maintainable under section 19 of cc act as the said section only provided for an appeal in respect of orders punishing for contempt.10.1) in baradakanta mishra, a three judge bench of this court held that an order declining to initiate a proceeding for contempt amounts .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2007(2)BLJR2436; JT2007(10)SC42; 2007(9)SCALE655; (2007)7SCC320; 2007(2)LC991(SC); (2007)9VST115(SC); 2007AIRSCW5253
..... the meantime assessee was not entitled to sell hot mix either in the state or in the course of inter-state trade as provided under section 4-b(2) of the act as the final product was not the hot mix but the road to be constructed from the hot mix manufactured by the assessee. ..... learned counsel further submitted that consumption and use of hot mix in the manufacture of roads cannot fall under section 4-b(2) of the act as the said section contemplates goods (raw-materials) to be used in the manufacture of notified goods and such notified goods should be intended ..... held that after the forty-sixth amendment goods transferred in the course of execution of the works contract is chargeable to tax under the kerala general sales tax act, 1963.15. ..... further, according to the commissioner, the contracted road is an immoveable property whereas under section 4-b of the act the facility of buying raw-materials was permissible only to the manufacturing who sold the manufactured commodity and since roads were not saleable the manufacture-assessees was not entitled ..... as stated above, 'works contract' has been defined under section 2(m) of the act to include any agreement for carrying out building construction, manufacture, processing or commissioning ..... learned counsel submitted that under the scheme of section 4-b(2) of the said act notified goods are goods which are intended to be sold in the state and since 'roads' did not constitute notified goods and nor did they constitute saleable product, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : JT2006(10)SC95; 2006(12)SCALE17; 2006AIRSCW5921
..... (3) if the officer authorized under sub-section (2) has reasonable grounds for believing that any dealer is trying to evade liability for tax or other dues under this act and that anything necessary for the purpose of an investigation into his liability may be found in any account, register or documents, he may seize such account, register or document, as may be necessary. ..... (9) the provisions of section 5 of the limitation act, 1963, shall, mutatis mutandis, apply to every application, for revision under this section. ..... - (1) any officer empowered by the state government in this behalf may, for the purposes of this act, require any dealer to produce before him any book, document or account relating to his business and may inspect, examine and copy, the same and make such enquiries from the dealer relating to his ..... -(1) every dealer including a dealer exempted from tax on payment of fee under any provision of the act, shall keep and maintain a true and correct account showing the value of the goods sold and bought by him, and in case the accounts maintained in the ordinary course do not show the same in an intelligible ..... x x x x x it appears that the high court ignored the provisions of section 11 of the trade tax act which confers limited jurisdiction to interfere with the order of the tribunal only on the question of law, that too the said question of law is required to be precisely stated and formulated. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2007SC2414; 2007(5)ALLMR(SC)425; 2007(3)AWC2820(SC); (2007)3GLR2610; JT2007(4)SC87; 2007(3)SCALE640; (2007)5SCC211
..... such suit, in accordance with the provisions of article 113 of the limitation act, 1963, must be filed within three years from the date of passing of order or where departmental appeal or revision is filed from ..... -the state government may, on its own motion, call for and examine the records of any order passed or proceeding taken under the provisions of this act and against which no appeal has been preferred under section 12 or section 30 or section 33 for the purpose of satisfying itself as to the legality or propriety of such order or as to the regularity ..... appellate authority, therefore, summarily dismissed the appeal by inter alia observing as under:on perusal of the notification under section 10(5) of the act produced by the appellants it is observed that final notification under section 10(3) of the urban land (ceiling and regulation) act, 1976 has been published on 24.8.1978 and 26.10.1978 respectively from when the surplus land is deemed to have been acquired and vested ..... second revision, which are part of the record, it was even alleged by the land-owners that they were not served with the notice under section 8 of the act and they had no opportunity to put forward their case and the order was, therefore, liable to be set aside. ..... it was urged, inter alia, that certain land was sold prior to the commencement of the act which could not have been taken into account for the purpose of declaring the land to be surplus; that constructed portion and built up area (bungalow) ought .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2008SC1681; 2008(2)AWC1602(SC); JT2008(3)SC323; (2008)IILLJ499SC; (2008)3MLJ949(SC); 2008(3)SCALE309; (2008)4SCC34; 2008-II-LLJ-4992008AIRSCW1944; 2008(4)KCCRSN267
..... but the appellant filed cases under the payment of wages act, 1963 (in short the 'act') which were allowed and the society was directed to pay a sum of rs. ..... the notification dated 30.6.1988 issued under sub-section (2) of section 26 of the minimum wages act, 1948 (in short 'the wages act') makes the position clear that provisions of the aforesaid act are not applicable to the service of workman employed under the societies which are registered with the registrar of cooperative societies. ..... however, he did not withdraw the proceedings and wanted their continuance, and some adjudication has also been made ex-parte.in the writ petitions, stand of the appellant-society was that act did not apply to the society in view of the notification dated 30.6.1988. ..... : (1997)iillj236sc this court had held that in view of the arbitration clause in the uttar pradesh societies act (in short 'societies act') provisions of the industrial disputes act are not applicable.5. ..... in pursuance of the direction in terms of section 15 of the act, the amount was paid to the appellant in march, 1988. ..... however, a condition was stipulated that the present appellant shall withdraw all applications and proceedings made before various authorities under the labour laws including under the act and also under section 6-h of the u.p. ..... he again filed an application under section 6-h of the uttar pradesh industrial disputes act, 1947 (in short 'u.p. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009(237)ELT447(SC); JT2008(4)SC66; 2008(4)SCALE191; (2008)13VST530(SC); 2008AIRSCW2678
..... powers conferred by the sub-section (1) of section 9 of the andhra pradesh general sales tax act, 1957 (act-vi of 1957), the governor of andhra pradesh hereby directs: (a) that the tax leviable under the said act on the said act on the sale of bullion and specie (gold) be reduced from 2% to 1/2 %, all included (net 1/2%);(b) that the tax leviable under the said act on the sale of jewellery, including those set with precious stones be reduced to 2%;(c) that the ..... later, the assessing officer issued notice on 17.8.1996 proposing to reopen the assessment under section 14(4)(c) of the andhra pradesh general sales tax act, 1957 (for short 'the act') and bring the above turnover to tax at the rate of 2%, apart from additional tax and surcharge, on the premise that g.o. ..... and other articles of gold could be regarded as bullion and specie as specified in entry 56 of the first schedule of the kerala general sales tax act, 1963. ..... 1092 dated 31st october, 1994 under section 9(1) of the act reduced the net rate of sales tax to =% on sale of bullion and ..... tax leviable under the said act on the sale of precious stones loose, other than .....
Tag this Judgment!Court : Supreme Court of India
Reported in : IV(2008)BC549(SC); [2008]144CompCas609(SC); (2008)3CompLJ464(SC); JT2008(8)SC304; (2009)1MLJ337(SC); 2008(10)SCALE477; [2008]86SCL176(SC); 2008AIRSCW5593
..... is to read harmoniously section 458a with section 543(2), the former is enacted to override the provisions of the limitation act, 1963 (for short, 'limitation act') and not the provision of the companies act, 1956. ..... 1982 (52) compcas 501, it has been held by the madras high court that section 458a of the companies act is of universal application and does not contemplate any qualification or exception to the calculation indicated therein regarding exclusion of the aggregate of two periods mentioned therein, namely, the period from the date ..... he further contended that the non-obstante clause in section 458a refers to laws other than the companies act and consequently sections 543(1) and (2) constituted a separate code by itself and, therefore, the said section was not ..... in this connection, learned counsel invited our attention to section 408(4) of the companies act in support of his contention that the words 'notwithstanding anything contained in the companies act' which find place in the said sub-section do not find place in section 458a which indicates the intention of the parliament to treat section 543(2) as a stand-alone ..... in this connection, learned counsel submitted that since section 543(2) of the companies act specifically provides for limitation of five years, it is not open to read the said section with section 458a of the companies act so as to extend the period of limitation from five years to six years by adding one more year to the specific period of limitation .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2008SC3194; JT2008(8)SC615; (2008)152PLR210; RLW2008(4)SC3160; 2008(10)SCALE507; 2008AIRSCW5390; 2008(8)SCC593; 2008(4)LH(SC)2872
..... who intends to start practice as a lawyer, qualified architect or chartered accountant or as a 'registered practitioner' within the meaning of that expression used in the punjab medical registration act, 1916, the punjab ayurvedic and unani practitioners act, 1963, or the punjab homoeopathic practitioners act, 1965, or for the residence of his son who is married: provided that such son is not occupying in the urban area concerned any other building for use as office, ..... it was held and observed as follows:our conclusions are crystallized as under: (i) the words 'for his own use' as occurring in section 13(3)(a)(ii) of the east punjab urban rent restriction act, 1949 must received a wide, liberal and useful meaning rather than a strict or narrow construction. ..... proceeding instituted by the appellant, the landlord, in terms of section 13 of the haryana urban (control of rent & eviction) act, 1973. ..... order of eviction was also based on the growing needs of the appellant's son but in that connection there was no pleading as required under section 13(3)(a)(ii) of the act. ..... before us is based on the premise that in the eviction petition filed by him the appellant- landlord had failed to make the necessary declarations as requited under section 13(3)(a)(i)(b) and (c) of the act. ..... dismissed the eviction petition filed by the appellant primarily on the ground that the appellant had failed to make the necessary averments in the eviction petition as required by section 13(3)(a)(i) of the act. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2007SC226; 2007(1)AWC266(SC); (SCSuppl)2007(1)CHN68; JT2006(9)SC404; 2006(10)SCALE596
..... clause has to be read, understood and construed in the light of the rule contained in section 119 of the indian succession act, as explained hereinabove - with the necessary consequence, which too has been set out hereinabove. ..... in the year 1942, ram nath could not have foreseen the enactment of hindu succession act, 1956 or that in future his daughters would also become his 'legal heirs' by some change ..... questioned and in that view of the matter, the high court committed an error in not invoking the provisions of article 49 of the limitation act, 1963. ..... fact situation obtaining therein and in particular, having regard to terms of the will and section 119 of the indian succession act, 1925, it was held:we are, therefore, of the opinion that by operation of law, i.e. ..... high court, therefore, could not be said to have acted illegally and wholly without jurisdiction in passing the impugned ..... words 'where a male hindu dies after the commencement of this act' in section 6 and their absence in section 8, are extremely ..... as otherwise expressly provided in this act, - (a) any text, rule or interpretation of hindu law or any custom or usages as part of that law in force immediately before the commencement of this act, shall cease to have effect with respect to any matter for which provision is made in this act; (b) any other law in force immediately before the commencement of this act shall cease to apply to hindus in so far as it is inconsistent with any of the provisions contained in this act. .....
Tag this Judgment!Court : Delhi
Reported in : 93(2001)DLT56; 2002(64)DRJ211
..... or constructive, of the claimant, which the civil courts recognise as affording grounds for relief, whether such debt or beneficial interest be existent, accruing, conditional or contingent'present definition was substituted by the transfer of property amendment act 2 of 1990 for the following which stood under section 100 before-'a claim which the civil courts recognize as affording grounds of relief is actionable whether a suit for its enforcement is or is not actually pending or likely ..... 'in vikas sales' case (supra), the apex court considered the entries relating to goods in tamil nadu act and the karnataka sales tax act, 1957 (in short, the karnataka act) definition of goods reads as follows in the karnataka act:'goods' means all kinds of movable property (other than newspapers, actionable claims stocks and shares and securities) and includes all materials, commodities and articles including the goods(as goods or in ..... also took note of the definition of 'goods' in kerala general sales tax act, 1963 (in short, kerala act). ..... all dated 31.3.20001, issued by the order of the lt governor of nct of delhi in exercise of powers conferred under the first proviso to sub-section (1) of section 4 and sub-section(2) of section 7 of the delhi sales tax act, 1975 (43 of 19750 (in short, the act), as amended by the delhi sales tax (amendment) act, 1997 (delhi act no.1 of 1998) read with the delhi sales tax (second amendment) act, 2000 (delhi act no.2 of 2001) (in short, the second amended .....
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