Court : Kerala
..... shall be liable to be seized by an officer or authority specially empowered in this behalf; (4a) any mineral tool, equipment, vehicle or any other thing seized under sub-section (4), shall be liable to be confiscated by an order of the court competent to take cognizance of the offence under subs-section (1) and shall be disposed of in accordance with the directions of such court; (5) whenever any person raises, without any lawful authority, any mineral from any land, ..... and detains any property specified in sub-section (1) or where any such property is produced before an authorised officer under that sub-section and he is satisfied that an offence under this act has been committed in respect of or by means of that property and that such property is liable to confiscation under this act, such authorised officer may, whether or not a prosecution is instituted for the commission of such offence, order confiscation of such property and ..... compounding is generally by way of compromise or agreement and once an offence is compounded, the composition has the same effect in a criminal trial as it would have in the ..... judgment, has held as follows: ".........petitioner, having been permitted to compound the offence, i do not think that the respondent will be justified in proceeding against him by ext.p2 directing him to remit the tax at contract carriage rate due for the quarter ending 31.9.1992. ..... considered in detail by another learned single judge in baiju's case (2007 (4) klt 1082). ..... (2007 (4) .....
Tag this Judgment!Court : Guwahati
..... the work, in respect of which false bills were submitted, relates to trenching on the routes and laying of optical fiber cable in sub-sections (14) of the imphal-moreh route and on the basis of aforesaid allegations, above accused persons were charge sheeted with having committed offences under section 120b, 420, 477a, i.p.c. ..... the work, in respect of which false bills were submitted, relates to trenching on the routes and laying of optical fiber cable in sub-sections 3a of the imphal-moreh route and on the basis of aforesaid allegations, above accused persons were charge-sheeted with having committed offences under sections 120b, 420, 477a, i.p.c. ..... das has submitted that though a transaction may consist of several isolated parts or a series of acts and may be regarded, in a given case, as forming part of the same transaction, the fact remains that if some of such acts stand out independent of the other, then, all such acts would not be treated to have formed part of the same transaction.in fact, even in mohan baitha (2001 cri lj 1738)(supra), the apex court has held,'.... ..... by the order, dated 13-4-2007, as the learned court below has rejected the prayer, so made, the petitioners have, now, come to this court with the present applications made under article 227 of the constitution of india read with section 482, cr.p.c.3. ..... against the orders, dated 13-4-2007 passed, in special case nos. .....
Tag this Judgment!Court : Karnataka Dharwad
..... matters (supra), wherein it is held that such conditions are illegal, invalid and unenforceable being violative of article 300-a of the constitution of india; further, the notification dated 10.03.2006 issued by the state government under section 13-e of the ktcp act clearly indicates that such a condition was impermissible and cannot be imposed in respect of single plot layouts; significantly, the said condition, even if legally valid would merely require the writ petitioners not to oppose ..... petitioners in all the petitions is that despite being owners in possession and enjoyment of the respective portions of land sought to be acquired and their names having been shown as khatedars/anubhavadars in the notifications issued under section 15 of the kh act, at the time of passing the award, the special land acquisition officer has come to the conclusion that the respective writ petitioners are not entitled to compensation on the sole ground that the portions of land ..... the high court has, with the greatest of respect, failed to apply its mind to relevant facts, particularly the records of pune municipal corporation with regard to property holders, the arbitrator's award dated 16-5-1972 under section 72 of the regional and town planning act and the admission of pune municipal corporation that the road did not belong to it, it was never acquired and that the name of pune municipal corporation had wrongly been - 216 - nc:2023. ..... state of maharashtra, (2007) 7 scc555 paras 55 and 56]. .98. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1980]46STC232(AP)
..... it is also his case that his house property was attached on 3-3-1976 by the deputy commercial tax officer, rayachoti, under section 27 of the act, that he had no other property and that he was in the circumstances, neither a defaulter nor a person guilty of fraudulent conduct contemplated ..... adverting to the contention that despite the 1828regulation the legislature deliberately used the word 'collector' in section 48 of the revenue recovery act, thereby intending to confer the power of arrest and detention only in the district collectors, it must be remembered that when the legislature passed the revenue recovery act in 1864, it must be deemed that it was fully aware and conscious of the fact that the 1828 regulation was still ..... , : air1976ap205 held that a lessee has a statutory right to have a valid and proper six months' notice under section 106 of the transfer of property act and unless and until such notice was served on the lessee terminating the tenancy, the relationship of landlord and tenant continues and the tenant is thereby entitled to remain ..... dealing with a notice given under section 106 of the transfer of property act, a division bench of this court in the metal press work ..... observed:'the notice prescribed by section 34 of the income-tax act for the prupose of initiating reassessment proceedings is not a mere procedural requirement; the service of the prescribed notice on the assessee is a condition precedent to the validity of any reassessment made under section 34. .....
Tag this Judgment!Court : Allahabad
Reported in : (2007)207CTR(All)62; [2007]293ITR244(All)
..... applies; (iv) where assessment has been made under section 143(3) of the act, reassessment can be initiated after four years from the end of the assessment year only where any income chargeable to tax has escaped assessment for such assessment year by reason ..... belief must be an opinion based on relevant materials and the reasons for reopening the assessments have to be reduced in writing;(iii) even after the amendment made under section 147 by direct tax laws (amendment) act, 1987, with effect from 1.4.1989, the proceeding for reassessment cannot be initiated on mere change of opinion, even in cases where the deeming provision of explanation ii ..... it had further held that from a combined review of the judgments of this court, it follows that an income-tax officer-acquires jurisdiction to reopen an assessment under section 147(a) read with section 148 of the act, only if on the basis of specific, reliable and relevant information coming to his possession subsequently, he has reasons, which he must record, to believe that, by reason of ..... its letter dated 7.10.1993 filed during the course of the assessment proceedings for the assessment year 1992-93, had made a claim under section 80-o of the act by stating that it is also extending its service to several customers outside india and earning commission from foreign publishers in convertible foreign .....
Tag this Judgment!Court : Mumbai
Reported in : (1974)76BOMLR627; 1974MhLJ789
..... it was not disputed before us that offences under sections 161, 165a of the indian penal code and under section 5 of the prevention of corruption act, 1947 are cognizable offences and by an order passed by the government of maharashtra, home department, on october 23, 1961 in exercise of powers conferred by section 5 of the bombay police act, 1951 it has been provided that whenever any officer of and above the rank of a police sub-inspector of the anti-corruption and ..... prohibition intelligence bureau of the maharashtra state investigates, at any place in the state, any offence, he shall be deemed to be an officer in charge of the police station within the limits of which ..... one before us, cognizance of offences alleged to have been committed by an accused either under section 161, indian penal code or under section 5(1)(d) read with section 5(2) of the prevention of corruption act could be said to have been taken by the investigating officer no sooner a complaint in respect of the alleged demand of a bribe by a public servant is lodged and investigation undertaken by the investigating officer must be deemed to be an investigation in respect of both the offences--one of demanding a bribe allegedly .....
Tag this Judgment!Court : Jharkhand
..... the offence has been committed with the consent or connivance of, or is attributable to, any neglect ..... , as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: provided that nothing contained in this sub-section shall render any person liable to punishment if he proves that the offence was committed without his knowledge, or that he had exercised all due diligence to prevent the commission of such offence: ** ** ** (2) notwithstanding anything contained in sub-section (1), where any offence under this act has been committed by a company and it is proved that ..... shekhar singh, reported in (2007) 9 scc481 the law has been laid down as follows:- 17. ..... case has been consistently followed and as late as in 2007, this court in n.k. .....
Tag this Judgment!Court : Central Administrative Tribunal CAT Hyderabad
..... applicant submitted another representation to the 3rd respondent on 14.03.2006 wherein he has mentioned that the said decision of recovering the amount from his salary is against the provisions of payment of wages act 1936 under section 7(2)(e). ..... applicant submitted another representation to the 3rd respondent on 14.03.06 wherein she has mentioned that the decision of recovering the amount from her salary is against the provisions of payment of wages act 1936 under section 7(2)(e). ..... applicant submitted another representation to the 3rd respondent on 14.03.06 wherein he has mentioned that the decision of recovering the amount from his salary is against the provisions of payment of wages act 1936 under section 7(2)(e). ..... applicant submitted another representation to the 3rd respondent on 16.03.06 where she has mentioned that the decision of recovering the amount from her salary is against the provisions of payment of wages act 1936 under section 7(2)(e). ..... applicant submitted another representation to the 3rd respondent on 16.03.06 where she has mentioned that the decision of recovering the amount from her salary is against the provisions of payment of wages act 1936 under section 7(2)(e). ..... applicant submitted another representation to the 3rd respondent on 16.03.06 where she has mentioned that the decision of recovering the amount from her salary is against the provisions of payment of wages act 1936 under section 7(2)(e). ..... 377/2005 decided on 23.02.2007 in the case of b.venkateswarlu .....
Tag this Judgment!Court : Delhi
..... joint commissioner-v & deputy commissioner zone-iii [the objection hearing authority ( oha ), rejecting the objections of the appellant and upholding the order of default assessment of tax, interest and penalty under section u/s 9(2) of the central sales tax act, 1956 ( cst act ) read with sections 32 and 33 of the delhi value added tax act, 2004 ( dvat act ) read with section 86 (10) of the dvat act for the years 2006-07 and 2007-08 respectively. ..... tax officer (vato) issued on 4th and 11th january 2009 default assessment orders of tax and interest under section 9 (2) of the cst act read with section 32 and penalty assessment orders under section 33 of the delhi value added tax act, 2004 ('dvat act') for the periods may 2006 to february 2007 and april to september, 2007 respectively. ..... following questions of law: (i) did the at fall into error in holding that the transactions which were the subject matter of appeal before it were not in the course of inter-state sale under section 6 (2) of the cst act in the circumstances of the case for ay200708; and (ii) did the at fall into error in holding that the transactions which were the subject matter of appeal before it - in respect of the period concerned ..... a sale would be deemed to have occasioned the movement of the goods from one state to another within the meaning of clause (a) of section 3 of the act when the movement of those goods is the result of a covenant or incidence of the contract of sale, even though the property in the goods .....
Tag this Judgment!Court : Delhi
..... joint commissioner-v & deputy commissioner zone-iii [the objection hearing authority ( oha ), rejecting the objections of the appellant and upholding the order of default assessment of tax, interest and penalty under section u/s 9(2) of the central sales tax act, 1956 ( cst act ) read with sections 32 and 33 of the delhi value added tax act, 2004 ( dvat act ) read with section 86 (10) of the dvat act for the years 2006-07 and 2007-08 respectively. ..... tax officer (vato) issued on 4th and 11th january 2009 default assessment orders of tax and interest under section 9 (2) of the cst act read with section 32 and penalty assessment orders under section 33 of the delhi value added tax act, 2004 ('dvat act') for the periods may 2006 to february 2007 and april to september, 2007 respectively. ..... following questions of law: (i) did the at fall into error in holding that the transactions which were the subject matter of appeal before it were not in the course of inter-state sale under section 6 (2) of the cst act in the circumstances of the case for ay200708; and (ii) did the at fall into error in holding that the transactions which were the subject matter of appeal before it - in respect of the period concerned ..... a sale would be deemed to have occasioned the movement of the goods from one state to another within the meaning of clause (a) of section 3 of the act when the movement of those goods is the result of a covenant or incidence of the contract of sale, even though the property in the goods .....
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