Court : Delhi
..... of grafting the said two sections with the said clause is to enable the central government to ======================================================================= issue a notification under section 90 towards implementation of the terms of dtas which would automatically override the provisions of the income-tax act in the matter of chargeability to ascertainment income-tax of and ascertainment of total ..... of any taxes, duties or other such additional sums including, but without prejudice to the foregoing generality, value added//purchase tax, excise tax (tax on sales, property or use), import or other duties and whether levied in respect of this agreement, the ..... . we have not examined the effect of the subsequent amendment to section 9 (1)(vi) of the act and also whether the amount received for use of software would be royalty in terms thereof for the reason that ..... the assessee further contended before the ao that section 44d inserted by finance act, 2003 w.e.f 01.04.2004, making all the expenditure incurred for earning royalty or fee for technical services allowable, was liable to be given retrospective application ..... what is being taxed under the customs act read with the customs tariff act and the customs valuation rules is ..... act; (ii) the expression indian rate of tax means the rate determined by dividing the amount of indian income-tax after deduction of any relief due under the provisions of this act but before deduction of any relief due under this 74[chapter .....
Tag this Judgment!Court : Mumbai
..... as noted by the honourable supreme court, by amendment act 30 of 2003 the companies registered under the indian companies act, 1956 and non banking financial companies were also brought within the purview of the tamil nadu act. ..... though there is a similarity in some definitions and by virtue of section 45q overriding effect is given to chapter iiib, yet the sweep of the mpid act, 1999 in relation to the state is covering not just receipt of money, but valuable commodity to ..... the petitioner has approached this court for quashing of the proceedings initiated under the mpid act, 1999 being mpid special case no.1/2004 pending on the file of the learned special judge (designated court under the mpid act, 1999), pune on the ground that he was the director of kirloskar investment and ..... as under: d) "financial establishment" means any person accepting deposit under any scheme or arrangement or in any other manner but does not include a corporation or a cooperative society owned or controlled by any state government or the central government or a banking company defined under clause (c) of section 5 of the banking regulation ..... of depositors in a financial establishment which is defined to mean a person accepting deposit under any scheme or arrangement or in any other manner excluding the corporation and cooperative society owned and controlled by any state government or central government or banking company defined under clause (c) of section 5 of the banking regulation act, 1949 (10 of 1949). .....
Tag this Judgment!Court : South Africa Supreme Court of Appeal
..... , must be just and equitable in all the circumstances, but may not be more than the equivalent of 12 months remuneration calculated at the employees rate of remuneration on the date of dismissal.3an order or award of compensation made in terms of chapter viii of the lra is in addition to, and not a substitute for, any other amount to which the employee is entitled in terms of any law, collective agreement or contract of employment.4 [6] the lra clearly distinguishes between claims for compensation ..... sections 193 and 194 of the lra were amended by the labour relations amendment act 12 of 2002 which commenced on 1 august 2002. ..... [15] however, on 6 may 2002 each respondent received from bruce laubscher, now nestl s abm, central area, a letter dated 3 may 2002 in which the respondent was informed that in terms of s 189 of the lra his services would be terminated on 15 may 2002 and what his severance package would be. ..... in highveld steel and vanadium corporation ltd v national union of metalworkers of sa and others (2004) 25 ilj 71 (lac), the lac considered the factors to be taken into account in determining whether to grant compensation for procedurally unfair retrenchments under the all or nothing regime. ..... the response that that letter elicited from mr surju on behalf of fawu on 3 september 2004 was: you are hereby informed that [the respondents were] not member[s] of our client at all material times. .....
Tag this Judgment!Court : International Court of Justice ICJ
..... 170. singapore refers to the light dues act 1852 (india), the light dues act 1854 (india) which replaced that of 1852, the light-houses ordinance 1912 (straits settlements) which repealed the 1854 act and an amendment to it, the light dues ordinance 1957 (singapore) establishing the singapore light dues board and the light dues repeal act 1973 which transferred the assets, liabilities and employees of the board to the port of singapore authority ..... by an order dated 1 september 2003, the president of the court, having regard to the provisions of the special agreement concerning the written pleadings, fixed 25 march 2004 and 25 january 2005 as the respective time-limits for the filing by each of the parties of a memorial and a counter-memorial. ..... 203. the court considers that this correspondence and its interpretation are of central importance for determining the developing understanding of the two parties about sovereignty over pedra branca/pulau ..... 122. critical for the courts assessment of the conduct of the parties is the central importance in international law and relations of state sovereignty over territory and of the stability and certainty of ..... 167. comme il a t indiqu , largumentation de la malaisie repose sur lid e centrale que le phare horsburgh a t construit sur une le relevant de la souverainet du johor proposition accept e par la cour, ainsi quil est mentionn plus haut dans le pr sent arr t et que, partant, toutes les activit s men es sur .....
Tag this Judgment!Court : Delhi
..... the relevant part of the said order is quoted below: so far as section 65(105)(zzm) is concerned, the matter is covered by the circular dated 19th september, 2004 issued by the central board of customs & excise, which clarifies that "airport services includes only items like navigation, security and parking services and does not include the activity of letting (sic cutting) out a part of the airport premises (sic services). ..... xxxx xxxx xxxx xxxx xxxx so far as section 65(105)(zzm) is concerned, the matter is covered by the circular dated 19th september, 2004 issued by the central board of customs & excise, which clarifies that "airport services includes only items like navigation, security and parking services and does not include the activity of cutting [ ..... ble mr justice vibhu bakhru judgment vibhu bakhru, j1 the present writ petition has been filed by the petitioner challenging the constitutional validity of section 65(90a) read with section 65(105)(zzzz) of the finance act, 1994 as amended by the finance act, 2010 (hereinafter referred to as the act ) whereby service tax has been imposed inter alia on renting of immovable property by the delhi international airport pvt. ..... (1) for the purposes of this chapter, classification of taxable services shall be determined according to the terms of the sub-clauses of clause (105) of section ..... in this chapter, unless the context otherwise requires, -xxxx xxxx xxxx xxxx xxxx (105) "taxable service" means any service provided or to be .....
Tag this Judgment!Court : Andhra Pradesh
..... or free of market value in favour of the landless poor persons; (b) whether the said land falls within the notified area restricting inalienability as per the notification issued under section 58-a of the telangana area land revenue act; (c) whether act no.9 of 1977 applies to the nature of occupancy right/assignment granted; (d) if any changes in the revenue records are effected, reasons for change from the original entries in khasra pahani of 1954-55 or subsequent to the same; ..... and boundaries (extension and amendment) act 1958. ..... section 52 embodies the presumption that all entries made under that chapter in the annual village papers shall be presumed to be correct until the contrary is proved and section 50 prescribes the method or procedure for correction of wrong entries in the annual village papers by superior ..... is a record of right according to section 45(2) of the central provinces land revenue act, 1917. ..... the supreme court, vide its recent judgment dated 7-1- 2004 has reversed the said judgment in union of india ..... jain praband karini sabha and others , the supreme court held that khasra is a record of right under section 45(2) of the central provinces land revenue act, 1917 and that the entries in the record of rights shall be presumed to be correct unless contrary is shown as per section 80(3) of that act. ..... belonging to british ruled states (such as madras, bombay, bengal, united provinces, central provinces, etc). ..... copy of the sethwar is sent to central survey office. .....
Tag this Judgment!Court : Supreme Court of India
..... reduce the age of consent from 18 years to 15 years this too is not a viable option and would ultimately be for parliament to decide; (iv) to bring the pocso act in consonance with exception 2 to section 375 of the ipc this is also not a viable option since it would require not only a retrograde amendment to the pocso act but also to several other pro-child statutes; (v) to read exception 2 to section 375 of the ipc in a purposive manner to make it in consonance with ..... . 375 i.p.c10years 12 years 10 years 12 years 14 years 13 years minimum age of marriage under the restraint act/pcm a - - - 14 years 13 years 14 years 16 years 15 years 15 years (after the amendment of ipc) (after the amendment of ipc) (after passing of child marriage restraint act ) amendment of the i.p.c and child marriage act - - 1940 after the 1978 2013 a perusal of the aforementioned chart clearly shows that when the ipc was 16 years 18 ..... . concerned with the constitutional validity of section 30 of the punjab excise act, 1914 which prohibited employment of any man under the age of 25 years or any woman in any part of such premises in which liquor or an intoxicating drug is consumed by the ..... ashwani kumar, (2006) 2 scc578directed the states and central government to notify rules making registration of marriages ..... in the chapter relating to violence against women within the family and harmful traditional practices, early page 13 ..... , 2004, ..... national charter for children, 2003 was notified on 9th february, 2004. .....
Tag this Judgment!Court : Karnataka Dharwad
..... of publication of the notification under section 11,- (a) all debts, obligations and liabilities incurred, all contracts entered into and all matters and things engaged to be done by, with, or for, the central government, immediately before such date for or in connection with the purposes of any national highway or any stretch thereof vested in, or entrusted to, the authority under that section, shall be deemed to ..... (k) collect fees on behalf of the central government for services or benefits rendered under section 7 of the national highways act, 1956 (48 of 1956), as amended from time to time, and such other fees on behalf of the state governments on such terms and conditions as may be specified by such state governments; and (3) nothing contained ..... shall have powers to regulate and control the traffic in accordance with the provisions contained 45 in chapter viii of the motor vehicles act, 1988 (59 of 1988) on the national highway forming subject- matter of such agreement, for proper ..... iv the highways administration rules, 2004- r:2 (c) : officer , in respect of a highway administration, means the officer referred to in clause (i) or clause (ii) of rule 3, as the case may be; (g): licence r/w r.9, 10 and one granted u/r 25: (g): licence , for the purposes of rules ..... of the said guidelines, which would vest the power to accord permission or access on to the national highway by the highway administration as provided under the act of 2002 and the high way administration rules, 2004. .....
Tag this Judgment!Court : Karnataka
..... india and others 11/23 supplies made by one eou unit to another eou unit would also qualify for reimbursement of cst, which, in turn, would result in loss of central excise duty to the exchequer, is obviously flawed ..... to this submission lies in our discussion above that goods produced and/or manufactured by an eou are "goods manufactured in india" and, hence, would be liable to central excise duty qua domestic sales.17 ..... excise duty so levied and collected is required to be equivalent to an aggregate of duties of customs, which would be leviable under the customs act, 1962 or any other law, for the time being in force, on like goods produced or manufactured outside india, if, they were to be imported into india and where the said duties of customs are chargeable, by reference to their value, the value of such excisable goods is required to be determined under the provisions of customs act, 1962 and the customs tariff ..... . the amendments, if any, in the ftp can only be made by the central government; a position, which clearly emerges upon a reading of sub-section (3) ..... . the division bench dismissed the appeal holding that having regard to scheme of chapter 6 of the ftp and the plain reading of provisions of paragraph 6.11(c)(i) makes it clear that even purchases of the goods from eou as against dta unit by an eou would entitle it to seek ..... . in plain terms, therefore, the foreign trade policy 2004-2009 did not limit the benefit of cst reimbursement to a eou on purchases made only from .....
Tag this Judgment!Court : Karnataka
..... grounds, petitioners 13 have sought for declaring clause 8 and 9 of the karnataka value added tax (amendment) act, 2014 (karnataka act no.15/2014) being declared as ultravires and opposed to state policy of merging sales tax with excise duty and consequently, for quashing the notification dated 28.02.2014. ..... the pleadings as well as the case laws cited at the bar, this court is of the considered view that following point would arise for consideration: whether clause (8) and (9) of the karnataka value added tax 20 (amendment) act, 2014 (karnataka act no.15/2014) are liable to be declared as ultra vires of the constitution of india and as such, the notification bearing no.fd21csl2014 bangalore dated 28.02.2014 is liable to be quashed?. ..... these writ petitions are filed under article226& 227 of constitution of india praying to declare clauses8and9of the karnataka value added tax (amendment) act2014(karnataka act no.15 of2014 vide annexure-b are ultra vires and opposed to the state s policy of merging sales tax with excise duty without prejudice to the above and in any case clause9of the kvat amendment act inserting entry59 into the third schedule to the kvat act is ultra vires. ..... apex court in the case of orient weaving mills pvt ltd & another vs union of india and others reported in air1963sc98was examining the constitutional validity of rule 8(1) of central excise rules, 1944 as to whether it suffers from the vice of excessive delegation of power to exempt or not. ..... [(2004) 5 scc783, .....
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