Court : Supreme Court of India
..... the case arose from the demand for duty and penalty under the central excise act, 1944 (excise act). ..... supply of services the following shall be treated as supply of services, namely: (a) renting of immovable property; (b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, ..... the statement of objects and reasons of the constitution (122nd amendment) bill, 2014 shows that articles 246a and 279a were introduced to simplify the indirect tax regime to prevent the cascading effect of multiplicity of taxes. ..... for the purposes of this chapter and chapter vi, the expression plant and machinery means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for making outward supply of goods or services or both and includes such foundation and structural supports but excludes (i) land, building or any other civil structures; (ii) telecommunication towers; and (iii) pipelines laid outside the factory premises. ..... if the language of a taxing provision is plain, the consequence of giving effect to it may lead to some absurd result is not a factor to be considered when interpreting the provisions. ..... 32 (1971) 2 scc77933 (1990) 1 scc1234 (2004) 10 scc201civil appeal no.2948 of 2023 etc. .....
Tag this Judgment!Court : Supreme Court of India
..... and reasons accompanying the 2019 amendment act which inter-alia amended section 15 of the act to provide for three distinct offences punishable under it, explicitly emphasizes that the said amendments had been introduced in order to implement stringent measures aimed at addressing and ..... in the backdrop of the interpretation of the various relevant provisions of the code under chapter xiv and of the principles of law enunciated by this court in a series of decisions relating to the exercise of the extraordinary power under article 226 or the inherent powers under section 482 of the code which we have extracted and reproduced above, we give the following categories of cases by way of illustration wherein such power could ..... to ensure that (a) the provisions of this act are given wide publicity through media including the television, radio and the print media at regular intervals to make the general public, children as well as their parents and guardians aware of the provisions of this act; (b) the officers of the central government and the state governments and other concerned persons (including the police officers) ..... page 93 of 199 pertaining to child pornography such as under section 15 of the pocso would also have to be assessed by the existing objective test, it would lead to a very chilling effect, whereby the entire section 15 of the pocso could be rendered unworkable merely on account of a hyper-technical approach as to determination of ..... 199 thereof are placed and duly ..... 2004 .....
Tag this Judgment!Court : Supreme Court of India
..... . in order to overcome the difficulty created by the above decision, constitution (one hundred and fifth amendment) act, 2021 was brought about amending article 342a so as to provide that the list of socially and educationally backward classes of citizens prepared by the president is only for the central government but the state can also prepare its own list.38 ..... justice np singh, writing for the three-judge bench observed that the process of appointments must balance both article 16(4) and article 335 and that the principal object of a promotion system is to secure the best possible incumbents for the higher position .81 subsequently, parliament amended article 16(4-a) by the constitution (eighty-fifth amendment) act 2001 to overcome a series of judgments of this court where the rule of consequential seniority in reservation was held to result in reverse- discrimination. ..... . it is made clear that even if the state has compelling reasons, as stated above, the state will have to see that its reservation provision does not lead to excessiveness so as to breach the ceiling limit of 50% or obliterate the creamy layer or extend the reservation indefinitely.124 ..... . chapter i thereof deals with establishment of federation and accession of indian states ..... . chandramohanan [(2004) 3 scc429:2004 .....
Tag this Judgment!Court : Supreme Court of India
..... central excises and salt act, 1944 (1 of 1944), and the rules made thereunder, including those relating to refund and exemption from duty, shall, so far so may be, apply in relation to the levy and collection of the duty of excise under this section as they apply in relation to the levy and collection of the duty of excise on tea under the said act ..... article 31a of the constitution was inserted by the constitution (first amendment) act ..... as may become payable under these rules; (u) the lessee shall comply with the mineral conservation and development rules framed under section 18;10.8.6 while the aforesaid provisions contained in chapter iv relate to mining leases in respect of land in which minerals vest in the government, chapter v prescribes the procedure for obtaining a mining lease in respect of land in which minerals ..... of taxation under section 7 in 1976; the important and magnitude of the revenue by way of royalties received by the state; the charge of the 174 part i cess as a percentage and, indeed, as multiples of the amount of royalty; and the mode and collection of the cess amount along with the royalties and as part thereof are circumstances which go to show that the legislation ..... taxing royalty in any manner so as to in effect amend second schedule of the mmdr act as additional taxes on royalty imposed by the states would vary the tax structure from state to state leading to variance in the price of a particular mineral in ..... 2004) 10 scc201( kesoram ), is incorrect and .....
Tag this Judgment!Court : Karnataka
..... respondent under section 12 of the protection of women from domestic violence act, 2005, it is apposite to refer the judgment of hon'ble apex court in the case of state of haryana referred supra, where it was held that the court exercising jurisdiction is not shorn of the power under articles 226 and 227 of the constitution of india and whenever court is confronted with a situation where the provision of ..... include a relief for issuance of an order for payment of compensation or damages without prejudice to the right of such person to institute a suit for compensation or damages for the injuries caused by the acts of domestic violence committed by the respondent: provided that where a decree for any amount as compensation or damages has been passed by any court in favour of the aggrieved person, the amount, if ..... implications and consequences are not properly visualised by the complainant that such complaint can lead to insurmountable harassment, agony and pain to the complainant, accused and ..... and the procedure set out in the subsequent chapter xv of the code will apply only in cases of complaints, under section 2(d)crpc, given to a magistrate and not to an application under section 12 of the ..... dealing with the issue as to whether amendment could be allowed in the proceedings under dv act ..... (2004) 4 scc129 the issue before the hon'ble apex court was as to whether the provisions of section 482 of the code of criminal procedure would apply to the confiscation proceeding under section 59-g of forest .....
Tag this Judgment!Court : Supreme Court of India
..... : first, the manner in which the guideline was brought about was not in accordance with law; second, that the guideline is violative of article 19(1)(g) of the constitution of india and not protected by article 19(6) thereof and third, the guideline which constitutes a misconduct within clause (c) of part ii of the second schedule to the 1949 act has not at all been enforced until very recently and it has been enforced only selectively, and therefore, there is non-compliance of the equality clause envisaged under ..... in the circumstances, we dispose of the writ petitions in the following manner: a) clause 6.0, chapter vi of the guidelines dated 08.08.2008 and its subsequent amendment is valid and is not violative of article 19(1)(g) of the constitution as it is a reasonable restriction on the right to practise the profession by a chartered accountant and is protected or justifiable under article 19(6) of the constitution. t.c. ..... these arrangements have, however, all long been intended to be only transitional, to lead up to a system in which such accountants will, in autonomous association of themselves, largely assume the responsibilities involved in the discharge of their public duties by securing maintenance of the requisite standard of professional qualifications, discipline and conduct, the control of the central government being confined to a very few specified matters.2. ..... union of india, (2004) 6 scc254( kusum ingots & alloys ltd. .....
Tag this Judgment!Court : Supreme Court of India
..... any offender, the high court or court of session may, on appeal when there is a right of appeal to such court, or when exercising its powers of revision, set aside such order, and in lieu thereof pass sentence on such offender according to law: provided that the high court or court of session shall not under this sub-section inflict a greater punishment than might have been inflicted by the ..... the finding maintaining the sentence, or (iii) with or without altering the finding, alter the nature or the extent, or, the nature and extent, of the sentence, so as to enhance or reduce the same; (d) in an appeal from any other order, alter or reverse such order; (e) make any amendment or any consequential or incidental order that may be just or proper: provided that the sentence shall not be enhanced unless the accused ..... may be, the case to the court of session, and subject to the provisions of this code relating to bail, remand the accused to custody until such commitment has been made; (b) subject to the provisions of this code relating to bail, remand the accused to custody during, and until the conclusion of, the trial; (c) send to that court the record of the case and the documents and articles, if any, which are to be produced in ..... of the coroner and justice act, 2009 guidelines 120 sentencing guidelines (1) in this chapter sentencing guidelines ..... a mere non-supply of a part of the documents would not lead to the trial being vitiated, unless an accused substantiates before the ..... , (2004 .....
Tag this Judgment!Court : Supreme Court of India
..... of slp (civil) no.6016 of 2002 strongly contended that irrespective of the nature of the body, the writ petition under article 226 is maintainable provided such body is discharging a public function or statutory function and that the decision itself has the flavour of public law element and they relied on the decision of this court in shri anadi mukta sadguru shree muktajee vandas swami suvarna jayanti mahotsav smarak trust ..... the aforesaid dictum of the supreme court is applied in the case in hand, it is difficult for this court to take the view that as the writ applicant is not responsible for the change of circumstances and the writ application was maintainable at the time when it was filed, a writ can be issued to a private entity for the purpose of enforcing the fundamental rights of the writ applicant alleged to have ..... the act of 1953 by the air corporations(transfer of undertakings) act, 1994, air india merged with indian airlines and upon incorporation, respondent no.3(ail) became a wholly government owned company and, thus, came under the category of other authorities within the meaning of article 12 of ..... events have made up the deficiency, the court may, in order to avoid multiplicity of litigation, permit amendment and continue the proceeding, provided no prejudice is caused to the other side. ..... the appellants on the ground of maintainability would not lead to extinguishment of the rights of the appellants and only the forum for adjudication of their dispute would ..... chapter ..... 2004 .....
Tag this Judgment!Court : Supreme Court of India
..... 1956) or any other law or the memorandum and articles of association of the industrial company or any other instrument having effect under the said act or other law, no proceedings for the winding up of the industrial company or for execution, distress or the like against any of the properties of the industrial company or for the appointment of a receiver in respect thereof and no suit for the recovery of money or for ..... amended by the sick industrial companies (amendment) act ..... as at the end of the second financial year, (iii) the onus of reporting sickness and impending sickness at the stage of erosion of fifty per cent, or more of the net worth of an industrial company is being laid on the board of directors of such company; where the central government or the reserve bank is satisfied that an industrial company has become sick, it may make ..... common judgment and order dated 10.06.2022 ( impugned judgment ) passed by the high court of telangana at hyderabad partly allowing the appeal suit no.808 of 2002 and appeal suit no.913 of 2004 respectively preferred by the original defendants and the original plaintiff respectively against the judgment and decree dated ..... chapter, inter alia, provides for the establishment of the bifr and the aaifr and prescribes the term of office and conditions of service of their chairperson and members and ..... and unfair and will lead to a state of affairs enabling the sick industrial unit to collect amounts due to the revenue and withhold it indefinitely and .....
Tag this Judgment!Court : Karnataka
..... . khc:17134 wp no.12068 of 2021 c/w wp no.12044 of 2021 was that the public notice dated 28-1-2004 seeks to amend the exim policy and dgft does not have any such power inasmuch as this exim policy is statutory which is issued under section 5 of the act by the central government and, therefore, it is only the central government which has the power to make amendments to the exim policy ..... commissioner central excise, belgaum 2008 (229) elt641(sc); viii) gtc industries ltd vs. ..... provisions of foreign trade policy 2015-2020 issued under the provisions of foreign trade (development and regulation) act 1992; b) issue a writ of certiorari or any other appropriate writ or direction declaring the policy circular bearing no.06/2018 dated 22.05.2018 enclosed as annexure-a and the impugned policy circular bearing no.08/2018 dated 21.06.2018 enclosed as annexure b both issued by third respondent as violative of articles 14/19/300a of the constitution; c) issue a writ of certiorari or any other appropriate writ or direction declaring ..... . vide public notice dated 28-1-2004, the government announced exclusion of export performance in relation to four classes of goods mentioned in para 2 thereof from computation of the entitlement under the scheme and, at the same time, sought to disallow the import of agricultural products falling under chapters i to xxiv of itc (hs) under the said scheme ..... commissioner of central excise 2017 (351) elt8(guj); ix) director general of foreign trade and ors. v. .....
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