Court : Supreme Court of India
..... the authority shall, under sub-section (2) of section 45 of the act, make its report containing the recommendations to the central government [or, as the case may be, the state government]. ..... and now, therefore, the central government, after carefully examining the material placed on record and the recommendations of the authority, is satisfied that a prima facie case is made out against the accused persons/entities under the relevant sections of law and hereby accords sanction for prosecution under section 45(1) of the unlawful activities (prevention) act, 1967 by order and in the name of the president of india sd/- (dharmendar kumar) under secretary to the government of india (emphasis supplied ..... and whereas, the central government in terms of the provisions of section 45(2) of the unlawful activities (prevention) act, 1967 (as amended) and the unlawful activities (prevention) (recommendation and sanction of prosecution) rules, 2008 referred the above mentioned investigation report vide this ministry s letter of even no.dated 15th july, 2020 to the authority ..... . section 52 of the uapa grants power to the central government to make rules for the purpose of carrying out the provisions of the act ..... . the word shall used in the rules of 2008 has a well defined texture as available from the identical shall employed in the text of sub-section (1) & (2) of s.45 of the ua(p)a; and the power conferred on the central government by s.52 to make rules for carrying out the provisions of the act .....
Tag this Judgment!Court : Karnataka
..... the central silk board is established under the central silk board act, 1948, section 11 gives powers to the central government to control and modify the board's actions. ..... the contention of the petitioner was that the order dated 08.08.2012 vide annexure-n, is statutory in nature under section 13(2)(xiv) of the central silk board act, 1948 and, therefore, the cgit has no power to pass any award contrary to the said statutory provision. ..... the power in the central government to frame rules under section 13(2)(xiv) of the central silk board act, 1948, to regulate the working conditions of the staff which may be employed by the board and the pay and allowances, leave and other conditions of service of officers and other employees of the board would, in our opinion restrain either the reference of a dispute with regard to the retirement age of time scale farm workers under the board nor the jurisdiction of the industrial tribunal to consider ..... in the said circumstances, and on an anxious consideration of the scheme of the act and the rules made there under, as well as section 11 of the central silk board act, 1948, we are of the clear opinion that the grounds urged by the petitioner that the dispute could not have been adjudicated by the tribunal are totally devoid of merits.-. 13 17. ..... section 11 of the central silk board act, 1948, only provides as follows:-"11. .....
Tag this Judgment!Court : Supreme Court of India
..... 824(e) - in exercise of the powers conferred by item(4) of subclause (ill) of clause (a) of sub-section (3) of section 3 of the coal mines (nationalisation) act, 1973 (26 of 1973) the central government hereby specifies as an end use the supply of coal from the coal mines of kiloni, manoradeep and baranj i-iv blocks by the karnataka emta coal mines limited on an exclusive basis to the karnataka power ..... having accepted the decision taken by the sanctioning authority/competent authority in the central government and dropping the charges against the seniormost functionaries in kpcl, who were also holding positions in the board of kecml, there is no justification to press charges against the appellants herein whose role is ..... enumerated in para 3 to 48 above, we, the board of kpcl, hereby exercising our powers under section 19 of the prevention of corruption act, 1988 refuse to grant sanction to prosecute shri r. ..... subsequently, in the meeting held on 23rd page 77 of 101 criminal appeal no.1659-1660 of 2024 february, 2010, the board of directors of kecml concluded that washing of raw coal was a prerequisite to meet the specified grade of coal with a defined gcv for generation of ..... yogendra tripathi, both senior most serving officers of kpcl and were also on the board of kecml, cannot be permitted to argue that these were merely administrative decisions and even if permission to prosecute the aforesaid officers has been denied, the department can still proceed against the appellants .....
Tag this Judgment!Court : Supreme Court of India
..... directed the director general of mines safety5 and the director general, factory advice service and labour institutes (dg-fasli) to carry out a health and safety survey of silicosis-affected workers under section 91a of the factories act and section 9a of the mines act, by actively involving, apart from government officials, non- 5 dgms writ petition (c) no.110 of2006page 15 of 20 government organizations working in silicosis- affected areas, and submit a comprehensive report to the court as to the facilities ..... the human rights aspect of this matter, the national human rights commission1, a statutory body constituted under protection of human rights (amendment) act, 2006, was also made a party to these proceedings constituted to ensure compensation is reached to the families of the victims. ..... on 25.07.2008, nhrc was permitted to implead the central pollution control board2 as a party. 5.3. ..... the ngt, established under the national green tribunal act in 2010, is tasked with the expeditious disposal of cases related to environmental protection and the speedy implementation of ..... the petitioner organization, registered under the societies registration act since writ petition (c) no.110 of2006page 1 of 20 december 20, 1999, has been actively involved in occupational health work, specifically concerning stone crusher workers, stone quarry workers and construction workers ..... the height of the stack shall be maintained at a minimum of 2 meters above the roof level as prescribed by the board. .....
Tag this Judgment!Court : Supreme Court of India
..... this court examined the provisions of the mmrd act 1948 which contained a legislative declaration under section 2.205 section 6 of the mmrd act 1948 empowered the central government to make rules for the conservation and development of minerals. ..... making rules with regard to the fixation and collection of dead rent, fines and fees or other charges and the collection of royalties on prospecting licence and mining lease and the provisions of section 25 of the central act authorising the recovery of any tax payable under the central act as arrear of land revenue, clearly shows that the parliament intended that the power to legislate with regard to taxation on mineral rights also should be assumed by it to the exclusion of the ..... mysore had sought to contend that the demand notices as well as the notification were rightly issued and that the licence fee demanded by the them was in the nature of a tax and that the taluk development board had the competence to levy the same as the state legislature was authorised by entry 23 - list ii to make law with respect to regulation of mines and mineral development subject to the provisions of list i with respect to regulation ..... the words cess on appear to have been inadvertently or erroneously omitted while typing the text of the judgment. ..... 298 article 286(3) (omitted by constitution (one hundred and first amendment) 2016 299 article 286(2), constitution of india; entry 35 of list ii, seventh schedule, constitution of india 141 part h prohibition. .....
Tag this Judgment!Court : Supreme Court of India
..... filed by the above parties against the orders dated 17.01.2001 passed by the deputy commissioner of income tax (tds) 1, bengaluru (referred to hereinafter as the assessing officer or the revenue ) under section 206c(6) of the income tax act, 1961 (referred to hereinafter as the income tax act ) for the assessment years 2000-2001, 1999-2000, 1998-1999, 1997-1998, 1996-1997 and 1995-1996 as well as the consequential demand notices of even date issued ..... by the orders dated 17.01.2001, the assessing officer held that the appellant is a seller and the liquor vendors are buyers in terms of section 206c of the income tax act and hence the appellant was under a legal obligation to collect income tax at source from the liquor vendors (contractors) for the financial years relevant to the aforesaid assessment years. ..... sub- section (3) provides that any person collecting such amount under sub-section (1) shall pay the said amount within 7 days of the collection to the credit of the central government or as the central board of direct taxes (cbdt) directs. ..... (4) any amount collected in accordance with the provisions of this section and paid under sub-section (3) shall be deemed as payment of tax on behalf of the person from whom the amount has been collected and credit shall be given to him for the amount so collected on the production of the certificate furnished under sub-section (5) in the assessment made under this act 30 for the assessment year for which such income is assessable. .....
Tag this Judgment!Court : Supreme Court of India
..... the issue involved, in short, is whether the goods sold by the respondent-assessee are covered by section 4 or section 4a of the central excise act, 1944 (for short, the excise act ). ..... though the impugned judgment is not satisfactorily worded, for the reasons which were recorded above, the ultimate conclusion recorded in the impugned judgment that section 4a(1) of the excise act was not applicable to the goods subject matter of the show cause notices, cannot be faulted with. ..... 2 (2008) 12 scc321 civil appeal nos.143-147 of 2010 page 4 of 13 submissions5 the learned counsel appearing for the appellant submitted that the decision of this court in the case of commissioner of central excise, vapi2, has no application as the assessee in the said case was selling three sachets of 3 gms of hair dye in one pack. ..... by a notification dated 1st march 2002 issued under sub-section (1) of section 4a of the excise act, tobacco was notified by including the same at sr.no.24a in the notification with effect from 1st march 2003. ..... (1) the central government may, by notification in the official gazette, specify any goods, in relation to which it is required, under the provisions of the standards of weights and measure (pc) rules, 1976 (60 of 1976) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply. ..... central board of excise & customs, new delhi1. .....
Tag this Judgment!Court : Karnataka
..... , the court made the following:- 3 order the petitioner is before this court calling in question an order dated 05-03-2021 by which the 2nd respondent suspends its registration under the foreign contribution (regulation) act, 2010 ( the act for short) and sought a consequential relief against the orders passed aftermath of the aforesaid order and has further sought a direction by issuance of a writ in the nature of mandamus to consider the ..... or false; or (b) the holder of the certificate has violated any of the terms and conditions of the certificate or renewal thereof; or (c) in the opinion of the central government, it is necessary in the public interest to cancel the certificate; or (d) the holder of certificate has violated any of the provisions of this act or rules or order made thereunder; or (e) if the holder of the certificate has not been engaged in any reasonable activity in its chosen field for the benefit of ..... have explained the reasons why it was necessary to set aside elaborately and the petitioner should have been given an adequate opportunity, not just by way of natural justice, but also in view of section 14 of the fcra which relates to cancellation of certificate and sub section (2) unambiguously laysdown no order of cancellation of certificate under this section shall be made unless the person concerned has been given a reasonable opportunity of being heard. ..... section 11 under chapter iii of the act deals with registration of certain persons with central ..... board ..... board .....
Tag this Judgment!Court : Karnataka Dharwad
..... if any person, being a resident other than not ordinarily resident in india, who has furnished the return of income for any previous year under sub-section (1) or sub-section (4) or sub-section (5) of section 139 of the income tax act, willfully fails to furnish in such return any information relating to an asset (including financial 40 interest in any entity) located outside india, held by a beneficial owner or otherwise or in which he was a beneficiary, at any time during such previous year, or ..... the legal fiction enacted under section 431 is not limited to the purpose of this act unlike section 6- a of the central sales tax act, as was the case in ashok leyland ltd. v. ..... or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or 18 (iii) willlfully omits or causes to be omitted any relevant entry or statement in such books of account or other documents; or (iv) causes any other circumstance to exist which will have the effect of enabling such person to evade any tax, penalty or interest chargeable or imposable under this act or the payment thereof.52. ..... therefore, the apex court declined to accept the contention that the ordinance would be deemed to have come into effect from 09-08-1948 as depicted therein and the conviction must be sustained. .....
Tag this Judgment!Court : Karnataka Dharwad
..... if any person, being a resident other than not ordinarily resident in india, who has furnished the return of income for any previous year under sub-section (1) or sub-section (4) or sub-section (5) of section 139 of the income tax act, willfully fails to furnish in such return any information relating to an asset (including financial 40 interest in any entity) located outside india, held by a beneficial owner or otherwise or in which he was a beneficiary, at any time during such previous year, or ..... the legal fiction enacted under section 431 is not limited to the purpose of this act unlike section 6- a of the central sales tax act, as was the case in ashok leyland ltd. v. ..... or other documents relevant to any proceeding under this act) containing a false entry or statement; or (ii) makes or causes to be made any false entry or statement in such books of account or other documents; or 18 (iii) willlfully omits or causes to be omitted any relevant entry or statement in such books of account or other documents; or (iv) causes any other circumstance to exist which will have the effect of enabling such person to evade any tax, penalty or interest chargeable or imposable under this act or the payment thereof.52. ..... therefore, the apex court declined to accept the contention that the ordinance would be deemed to have come into effect from 09-08-1948 as depicted therein and the conviction must be sustained. .....
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