Court : Guwahati
..... 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)( ..... acts which constitute a transaction must of necessity be connected with one another and if some of them stand out independently they would not form part of the same transaction but would constitute a different transaction or transactions.therefore, even if the expression 'same transaction' alone had been used in section 235(1) it would have meant a transaction consisting either of a single act or of a series of connected acts ..... , when a transaction consists of isolated acts or consists of a series of acts and if one of such acts stand out independent of the other, then, all such acts would not be treated as acts forming part of the same transaction, ..... choudhury submits that the expression 'same transaction', which appears in section 223(d), cannot be equated with one transaction and that even a series of transactions may, in a given case, be treated ..... 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 ..... , dated 13-4-2007 passed, .....
Tag this Judgment!Court : Karnataka Dharwad
..... 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 ..... 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 - ..... to receive compensation when his property is acquired or requisitioned by the state, continues to be available in the form of an implied condition of the power of the state to legislate on acquisition or requisition of property while all the exceptions and limitations set up against and around it in articles 31, 31-a ..... in contravention of sub-section (1) or in contravention of the modifications and conditions of the sanction granted under sub-section (2) or despite refusal for the sanction under the said sub-section (2), the planning authority may direct such person by notice in writing to stop any work in progress and after making an inquiry in the prescribed manner, remove or pull down any ..... 2007 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1980]46STC232(AP)
..... 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 in force. ..... 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 by s. ..... 3 in the 1961 act, it is clearly laid down that any authorisation under that section shall not prevent the district collector from exercising in such cases as he deems fit, all or any of the powers exercisable by the joint collector or other officer by virtue of the authorisation. ..... now remains the contention that section 3 of the 1828 regulation must be deemed to have been impliedly repealed by the andhra pradesh district collector's powers (delegation) act, 1961. ..... 48 of the act and it was only the collector that could exercise the powers under section 48.40. ..... it was contended before the learned judge that the sub-collector had no jurisdiction to exercise the powers vested in the collect under section 48 of the revenue recovery act. .....
Tag this Judgment!Court : Allahabad
Reported in : (2007)207CTR(All)62; [2007]293ITR244(All)
..... 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 of failure ..... assessment;(ii) the 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 applies; (iv) ..... the assessing officer failed to invoke his power to correct the assessment already completed under section 143(1) by issuing a notice under section 143(2) of the act.and agreed with it and has held that so long as the ingredients of section 147 of the act are fulfilled, the assessing officer is free to initiate the reassessment proceedings and failure to take steps under section 143(2) of the act will not render the assessing officer powerless ..... (supra) the full bench of the delhi high court has held that section 147 of the act does not postulate conferment of power upon the assessing officer to initiate reassessment proceeding upon a mere change of .....
Tag this Judgment!Court : Mumbai
Reported in : (1974)76BOMLR627; 1974MhLJ789
..... be made in one of two ways; either during the course of interrogation when the police officer feels that the accused is about to make a statement leading to discovery under section 27 of the evidence act he may call for the panchas and then make a record of the accused's statement leading to discovery in the presence of panchas, or during the course of interrogation after the ..... upheld the objection and in doing so he first held that when the panch witness signed or attested the memorandum containing the statement of the accused under section 27 of the evidence act and handed it over to the police, such conduct amounted to the panch making a statement to the police in the course of investigation about his having ..... chitnis pointed out that in anti-corruption cases, like the 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 ..... 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 .....
Tag this Judgment!Court : Jharkhand
..... 2003 this application has been filed for quashing the entire criminal proceeding against the petitioners in connection with forest case no.41 of 2003, for the offence under sections 33 and 63 of the indian forest act and sections 2 and 3 of the forest (conservation) act, including the order dated 2.7.2013 passed therein by the learned additional chief judicial magistrate, bermo at tenughat, taking cognizance against the petitioners for the said ..... this application has been filed by the petitioners for quashing the entire criminal proceeding in connection with forest case no.42 of 2003, for the offence under sections 33 and 63 of the indian forest act and sections 2 and 3 of the forest (conservation) act, including the order dated 2.7.2003 passed therein, by the learned additional chief judicial magistrate, bermo at tenughat, taking cognizance for the aforesaid offences against the ..... in the indian penal code -- (a) knowingly counterfeits upon any timber or standing tree a mark used by forest-officers to indicate that such timber or tree is the property of tie government or of some person, or that it may lawfully be cut or removed by some person; or (b) alters, defaces or obliterates any such mark placed on a tree or on timber by or under the authority of a forest-officer; or (e) alters, moves, destroys or defaces any boundary-mark of any forest or waste-land ..... shekhar singh, reported in (2007) 9 scc481 the law has been laid down ..... followed and as late as in 2007, this court in n.k. .....
Tag this Judgment!Court : Central Administrative Tribunal CAT Hyderabad
..... 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). ..... 377/2005 decided on 23.02.2007 in the case of ..... in exercise of powers conferred under rule 22 of railway servants (discipline & appeal) rules, 1968, the undersigned has carefully gone through the appeal dated 17.08. ..... in exercise of powers conferred under rule 22 of railway servants (discipline & appeal) rules, 1968, the undersigned has carefully gone through the appeal dated 17.08. ..... in exercise of powers conferred under rule 22 of railway servants (discipline & appeal) rules, 1968, the undersigned has carefully gone through the appeal dated 17.08.2006 of sri p.v subbaiah,spc/bza along with the ..... in exercise of powers conferred under rule 22 of railway servants (discipline & appeal) rules, 1968, the undersigned has carefully gone through the appeal dated 17.08.2006 ..... in exercise of powers conferred under rule 22 of railway servants (discipline & appeal) rules, 1968, the undersigned has carefully gone through the appeal dated 16.08. ..... in exercise of powers conferred under rule 22 of railway servants (discipline & appeal) rules, 1968, the undersigned has carefully gone through the appeal dated 17.08. ..... in exercise of powers conferred under rule 22 of railway servants (discipline & appeal) rules, 1968, the undersigned has carefully gone through the appeal dated 17.08. .....
Tag this Judgment!Court : Delhi
..... framed the 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 i.e. ..... passed by the 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. ..... 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 passes in ..... commissioner (supra) the court considered a contract between the assessee-appellant and the dmrc for supply, installation, testing and commissioning of traction electrification, power supply, power distribution and scada systems for a section of the delhi metro project. ..... arasmeta captive power co. .....
Tag this Judgment!Court : Delhi
..... framed the 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 i.e. ..... passed by the 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. ..... 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 passes in ..... commissioner (supra) the court considered a contract between the assessee-appellant and the dmrc for supply, installation, testing and commissioning of traction electrification, power supply, power distribution and scada systems for a section of the delhi metro project. ..... arasmeta captive power co. .....
Tag this Judgment!Court : US Supreme Court
..... except banks of issue organized under the laws of the state, and they were allowed to charge and receive only 8 percent the position of the plaintiff is that the general provision of the act of congress that national banking associations may charge and receive interest at the rate allowed by the laws of the state where they are located has no application to the case of these defendants, ..... bankrupt, brought an action of debt in the court below against the national bank of missouri, a corporation organized under the national banking act of june 3, 1864, to recover under the provisions of the thirtieth section of the act twice the amount of interest paid by the said darby, on certain loans made by the bank to him before he was adjudged a ..... error to the circuit court for the district of missouri syllabus under the thirtieth section of the national banking act, which enacts that national banks "may take, receive, reserve, and charge ..... to be greater than the amount allowed by law, to-wit, 8 percent the provisions of the thirtieth section of the act, under which the suit was brought, are as follows: "every association organized under this act may take, receive, reserve, and charge on any loans . . . ..... the question, therefore, is whether the thirtieth section of the act of congress of june 3, 1864, relative to national banking associations, clearly prohibits such associations in the state of ..... we think should be given to the thirtieth section of the act of congress we have been considering. .....
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