Court : Jammu and Kashmir
Reported in : [2001]248ITR769(J& K)
..... be exercised in writing before the expiry of the time allowed under sub-section (1) or sub-section (2) of section 139, whether fixed originally or on extension, having not been exercised within that period, it was not a valid exercise of option. he observed that the last date for submission of the return for ..... was dismissed by the appellate assistant commissioner. the assessee appealed to the tribunal. the tribunal allowed the appeal of the assessee. the tribunal relied upon the circular of the central board of direct taxes (board) no. 273, dated june 3, 1980 (see : [1980]126itr27(bom) ), whereby the board had authorised the commissioners to admit belated ..... , 1961 ('the act'), at the instance of the revenue, the income-tax appellate tribunal. amritsar bench, amritsar ('the tribunal'), has referred the following common question of law, arising out of the consolidated order of the tribunal dated may 4, 1988, in appeals of two different trusts, to this court for opinion :'whether on the facts .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(6)ALD555; 2000(1)ALD(Cri)226; 2000(6)ALT438
..... supreme court while interpreting article 129 of the constitution and expression 'include' used in the article observed that the use of the word is not restricted and it is extensive in nature. similarly in pioneer rubber plantation, nilamber v. state of kerala, : [1992]3scr972 , while interpreting the kerala forest act while interpreting the word 'exclude' ..... required to answer the questions raised in these petitions. expression 'state' used in part iii of the constitution was used in the generic sense. in all its extensive functions of parameters i.e., legislature, judicial and the executive it takes in its fold and comprehends the federal diversity, the union and state actions. the state ..... the three lists and a residuary power. therefore, it seems to us (hat in this context if a central act is challenged as being beyond the legislative competence of the parliament it is enough if it is a law with respect to matters or taxes enumerated in list ii. if it is not, no further question arises'. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR2001MP135; 2001(5)MPHT130; 2001(3)MPLJ520
..... however extend the delivery period at a discount to be mutually agreed to between the buyer and the seller : the contract therefore, envisaged specifically an extension of the period on a mutually agreed term. the price clause alsois of some relevance in the matter of appreciation of the agreement between the parties ..... fluorescence, chemical resistance and test conditions for all types of threads.46. the samples were submitted with the tender document by m/s pressure sensitive system. central excise gate pass were also submitted to the inspector as mentioned in the capacity assessment report annexure-p/15. the capacity assessment report has found that the ..... dealt with by an appropriate order in judicial review proceeding where the court concludes that the decision is such that no authority properly directing itself on the relevant law and acting reasonably could have reached it. (associated provincial picture houses ltd. v. wednesbury corporation, (1947) 2 all er 680, per lord greene, m .....
Tag this Judgment!Court : Rajasthan
Reported in : 2002(5)WLC833
..... have given a second thought before applying. even in the appointment letter the respondent had mentioned that the appointment is for one year with the likelihood of extension. definitely an impression was given to the petitioner by the respondent that he was recruited permanently. the petitioner cannot be allowed to suffer on both counts i ..... to be absorbed permanently in borrowing department; but the facts mentioned herein are different. the respondent no.2 ncte is a statutory body under the central government. the central service rules are applicable to it for all purposes. it had invited applications from general public as is clear from the advertisement and it had not ..... permanent absorption in the department where he works on deputation, unless his claim is based upon a statutory rule, regulation or order having the force of law. a deputationist can always and at any time be repatriated to his parent department, at the instance of either borrowing department or parent department.44. no .....
Tag this Judgment!Court : Allahabad
Reported in : 2002(1)AWC266; (2001)2UPLBEC1715
..... of the words 'means and includes' in rule 2 (b) would, therefore, suggest that the definition of 'college' is intended to be exhaustive and not extensive and would cover only the educational institutions falling in the categories specified in rule 2 (b) and other educational institutions are not comprehended. in so far as engineering ..... all india council for technical education from time to time.59. it is evident from the observations made in para 17 of the report that the central government had issued directions and instructions relating to technical educational institutions which are referable to matters covered by entry 66 of list-i in the seventh ..... . 'under a constitutional provision auhorising municipalities of a certain population to frame a charter for their own government consistent with the subject to the constitution and laws of the state, and a statutory provision that in certain municipalities the mayor and members of the municipal council shall be elected at the time. in .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(1)ALD728; 2002(3)ALT57
..... defined to mean:agriculture :--the cultivation of soil for food products or any other useful or valuable growths of the field or garden; tillage, husbandry; also, by extension, farming, including any industry practiced by a cultivator of the soil in connection with such cultivation, as breeding and rearing of stock, dairying, etc. the science ..... been conferred with power of general supervision in terms whereof the board has a right to issue instructions. furthermore, there are several statutes governing grant or extension of the irrigational facilities to the agricultural lands and for the purpose of effective control in relation thereto the board of revenue, in exercise of its general ..... for a fair cash equivalent; and third the property must be maintained for particular types of uses.' the american law on the subject is primarily based on the decision of the united states supreme court in illinois central railroad company v. people of the state of illinois, [146 us 387 = 36 l ed 1018 (1892 .....
Tag this Judgment!Court : Delhi
Reported in : 93(2001)DLT436
..... , in the context of the inadequate supply of affordable housing by public and private sector and acute shortage of funds for the development of settlements and extension of city level infrastructure. this has been aggravated by institutional deficiencies of housing agencies and local bodies, and insufficient attention to the shelter needs of the ..... to act more as promoters of housing activity rather than builders of houses and to concentrate increasingly on the supply of developed land and infrastructure, extension of appropriate technology, assisting people to take up construction and upgradiation of houses, and disseminating information on housing schemes.'4.10.3. the private ..... respondent as yet. he has contended that executive authority has to exercise its power in the manner prescribed or law. section 22(1) of delhi development act is as under :22. nazul lands -- (1) the central government may, by notification in the official gazette and upon such terms and conditions as may be agreed .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : II(2002)ACC220
..... when it was generally expected to be exercised.34. lord hoffman's observations indicate that he agreed that anns was overruled in murphy only in relation to the extension of the 'neighbourhood' rule as laid down in donoghue v. stevenson, to economic losses and that the said judgmnet in annus was not overruled so far ..... of the act has no saying clause when the municipal council is penniless. otherwise, a profligate statutory body or pachydermic governmental agency may legally defy duties under the law by urging in self-defence a self-created bankruptcy of perverted expenditure budget. that cannot be.51. efficient maintenance of the portable fire fighting engine by defendant ..... defendant no. 1 it was not at all incumbent upon his clients to maintain the fire brigade as it was not a duty enjoined upon it under law. according to him the providing of fire fighting service was directory particularly when there is no evidence whether prior to 1966 punjab government, and thereafter himachal pradesh .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [2002]110CompCas193(AP)
..... find out the reaction of his clients. again when the matter came up for hearing on september 29, 1997, he sought for further extension of time by stating that the shareholding of the respondent-company and its subsidiaries being divergent, the shareholders have to be consulted before any ..... the light of the overwhelming representations received from all the organizations and individuals for constitution of an independent board without interference of the central government, the central government constituted the sachar committee to consider those representations and suggest suitable amendments to the act. having considered the representations of several organizations ..... by the act.29. accepting the recommendations of the committee, the central government amended the act in 1988 and established an independent company law board to exercise judicial and quasi-judicial functions hitherto exercised by the court or the central government till then besides the statutory powers vested in the board .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(4)ALD389; 2002(4)ALT9
..... formed is beyond judicial scrutiny altogether. the scope and reach of judicial scrutiny in matters within subjective satisfaction of the executive are well and extensively stated in barium chemicals v. company law board : [1967]1scr898 which need not be repeated here. suffice it to mention that the said principles apply equally in the case of ..... we have sought to give our opinion on the legal issues that arise for our consideration. from the scheme of the act it is clear that the central government is vested with discretion to determine the policy regarding the grant or renewal of leases. on matters affecting policy and those that require technical expertise, we ..... of india (supra), the apex court was considering with a different fact situation. the question involved therein was as regards the power of the central government to grant licences to different non-government companies to establish and maintain telecommunications system in the country and the validity of the procedure adopted by the .....
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