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In Re: Uniworth Resorts Limited

Court : Company Law Board CLB

Reported in : (2008)145CompCas67

..... lakeside medical centre private limited (2007) 137 cc 786 on the premises that (i) the amendment was on an entirely different cause of action; and (ii) amendment would bring out a completely new case on totally different cause of action, which was neither pleaded nor argued by the petitioners, inspite of ..... the relief of ordering an investigation into the affairs of the company under section 237(b) of the act on account of the alleged fraudulent conduct of the seventh respondent falling beyond the scope of the ..... the amendments sought to be introduced must be examined against the above legal background, towards which the acts of oppression and mismanagement set out originally in the main petition and the grievances sought to be agitated by way of amendments of pleadings ..... 46 of 2006, in june 2006, under sections 397 & 398 of the companies act, 1956 ("the act"), with a view to bringing to an end the acts complained of in the affairs of m/s uniworth resorts limited ("the company") and claiming, against the respondents, the following reliefs: (a) to declare that the agreement dated 08.03.2006 is illegal and void ab initio; (b) ..... (iv) the power of amendment being essentially a rule of justice, equity and good conscience has to be exercised liberally, when the party applying was not acting malafide (a) for determining the real question in controversy between the parties, without causing prejudice to the other side; (b) for doing of full and complete justice to the parties; (c) for proper .....

Reliance Energy Limited Vs. Maharashtra Electricity

Court : Appellate Tribunal for Electricity APTEL

Reported in : (2006)LCAPTEL543

..... on the premises (i) that meter testing has not been duly carried out and results were not intimated to consumers and, therefore, discoms are to refund amounts collected under such supplementary/amendment" bills without interest (ii) in respect of defective meters wherever tested and results of testing conveyed to consumer, the bills are to be confined up to three months prior to the date of check or meter replacement, whichever is earlier in point, ..... merc (electricity supply code and other conditions of supply) regulations, 2005 was notified under section 50 of the electricity act by the merc on 20^th january, 2005 prescribing for recovery of electric charges, intervals for billing, metering, replacing meter ..... it is also to be pointed out, assuming for purposes of argument that rules framed under the electricity act, 1910 is still applicable, even then the merc is not the authority or successor to exercise the powers ..... the merc, being a regulatory, the highest state level authority under the 2003 act, as well rule making authority has to exercise such functions as provided in the legislative enactment and it shall not usurp the jurisdiction of the consumer redressal forum or that of ..... by virtue of powers conferred by section 181 read with sub-sections (5) to (7) of section 42 of the electricity act, maharashtra electricity regulatory commission (merc for brevity), framed the merc (consumer grievance redressal forum and ombudsman) regulations, 2003, which came into force from 10^th .....

Prakash and Ors. Vs. Phulavati and Ors.

Court : Supreme Court of India

..... ground of the | | |pious obligation under the hindu| | |law, of such son, grandson or | | |great-grandson to discharge any | | |such debt: | | |provided that in the case of any| | |debt contracted before the | | |commencement of the hindu | | |succession (amendment) act, | | |2005, nothing contained in this | | |sub-section shall affect- | | |(a) the right of any creditor to| | |proceed against the son, | | |grandson or great-grandson, as | | |the case may be; or | | |(b) any alienation made in | | |respect of or ..... the respondent-plaintiff preferred first appeal before the high court with the grievance that the plaintiff became coparcener under the amendment act 39 of 2005 and was entitled to inherit the coparcenary property equal to her brothers, apart from contentions based on ..... the only exception carved out to the applicability and operation of section 6 of the hindu succession act as amended by act no.39 of 2005 being a situation or a factual position where there was a partition which had been effected by a registered partition deed or by a decree of the court which has attained finality prior to 20.12.2004 in ..... years after the demise of yeshwanth chandrakant upadhye, the position so far as the parties are concerned who are all members of the joint family, in terms of section 6 as amended by act no.39 of 2005 is that a female member is, by a fiction of law created in terms of the amended provision also becomes a coparcener and has a right in joint family property by birth. .....

M/S Bridgestone India Pvt. Ltd. Vs. Inderpal Singh

Court : Supreme Court of India

..... we are satisfied, that section 142(2)(a), amended through the negotiable instruments (amendment) second ordinance, 2015, vests jurisdiction for initiating proceedings for the offence under section 138 of the negotiable instruments act, inter alia in the territorial jurisdiction of the court, where the cheque is delivered for collection (through an account of the branch of the bank where the payee or holder in due course maintains ..... (emphasis is ours) a perusal of the amended section 142(2), extracted above, leaves no room for any doubt, specially in view of the explanation thereunder, that with reference to an offence under section 138 of the negotiable instruments act, 1881, the place where a cheque is delivered ..... 2006, we are of the view that the judicial magistrate, first class, indore, would have the territorial jurisdiction to take cognizance of the proceedings initiated by the appellant under section 138 of the negotiable instruments act, 1881, after the promulgation of the negotiable instruments (amendment) second ordinance, 2015. ..... then invited to section 3 thereof, whereby, the original section 142 of the negotiable instruments act, 1881, came to be amended, and also, section 4 thereof, whereby, section 142a was inserted into the negotiable instruments act. ..... instant aspect of the matter is concerned, a reference may be made to section 4 of the negotiable instruments (amendment) second ordinance, 2015, whereby section 142a was inserted into the negotiable instruments act. .....

income Tax Officer Vs. Anil H. Rastogi

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2003)86ITD193(Mum.)

..... in order to eliminate the disputes in the matter of determining the year in which a bad debt can be allowed and also to rationalise the provisions, the amending act, 1987, has amended clause (vii) of sub-section (1) and clause (i) of sub-section (2) of the section to provide that the claim for bad debt will be allowed in the year in which such a bad debt has been written off as irrecoverable in ..... in order to eliminate the disputes in the matter of determining the year in which a bad debt can be allowed and also to rationalise the provisions, the amending act, 1987, has amended clause (vii) of sub-section (1) and clause (i) of sub-section (2) of the section to provide that the claim for bad debt will be allowed in the year in which such a bad debt has been written off as irrecoverable in ..... a plain reading of the quotation should not leave one in doubt that the bench has highlighted that it is the prior condition for allowability of the deduction under section 36(1)(vii) even after the amended provision that what is allowable as a deduction is a bad debt.once the debt is established to be bad (underline, italicised in print, mine) the deduction will have to be allowed for the year in which the assessee writes off the ..... ) and also the decision of the chennai bench of the tribunal in newdeal finance & investment ltd. v. dy. ..... cit (2000) 69 ttj (chennai) 410 : (2000) 74 itd 469 (chennai). .....

The Asst. Commissioner of Vs. Madan Mohan Lal Shriram Pvt. Ltd.

Court : Income Tax Appellate Tribunal ITAT Delhi

..... been canvassed that when an amendment to act is made to fix a new obligation on the subject, unless the statute clearly states so, retrospectivity cannot be read into a new provision so as to fix the liability to tax on the basis of a particular event which was hitherto not in the statute it is an amendment in substantive provision of the act and not procedural provision of the act. ..... cit (a) however being of the view that a definitive judgment of the supreme court on the issue of retrospective effect of the amendment to income tax act on the point of ownership with regard to registration or its absence has now been available in the case of poddar cement pvt ..... 2(47) is prospective and not retrospective for two reasons: (a) this is an amendment to substantive law, and (b) this is amendment in deeming provision and not to normal provisions and we reproduce relevant part hereunder;- "(ii) that the amendment of 1988 introducing sub-clause (v) in the definition of 'transfer'' in section (47) of the it act was prospective and applied to the assessment year 1988-89 and subsequent years, and no question regarding part performance by allowing possession to be retained could arise from the order ..... is, therefore, submitted that even if for the sake of argument, the amendment to sec.2(47) sub-section (v) is taken as retrospective, which it is not, even then as the case is not covered u/s 53a of the transfer of properties act, transfer cannot be deemed to have taken place in the relevant year .....

Lotus Gums and Chemicals Vs. Income Tax Officer

Court : Income Tax Appellate Tribunal ITAT Jodhpur

Reported in : (2008)116TTJ(Jodh.)542

..... doubt to the effect of the retrospective operation of the amended act as the amendments inserted by the taxation laws (amendment) act, 2005, in section 80hhc as well, as under section 28 of the act would, for all legal purposes have to be deemed to have been included in the act as from 1st april, 1998 and the assessee's income having been accepted under section 143(1) of the act.without having considered such an amendment constituted a mistake of law apparent from the record which ..... express clause in that regard in the statute at that time.subsequent thereto, there has been an amendment by the direct tax laws (amendment) act, 2005 with retrospective effect from 1st april, 1998 in section 80hhc of the act as well as in section 28 of the act whereby the assessees who had their export turnover exceeding rs. ..... gave jurisdiction under section 154 of the act to the extent ..... assessee to explain as to why deduction allowed under section 80hhc on depb should not be withdrawn in view of taxation laws (amendment) act, 2005, which was materially the similar notice as was issued originally on 30th may, 2006. ..... , 2007 of .....

United States Vs. Rocha

Court : US Supreme Court

..... no objection to the grant of the land to the petitioner; but the governor, it would seem, being uncertain whether or not the tract might not lie within the limits of the town lands, or ejidos of the city of los angeles, issued his decree that this as well as other neighboring tracts theretofore ceded for ranchos within the jurisdiction of the prefect of this district should remain as provisional grants until the ejidos of the ..... as may be taken by order of the court; the eleventh section, that the district courts, and the supreme court on appeal shall, "in deciding on the validity of any claim brought before them under the provisions of the act, be governed by the treaty of guadaloupe hidalgo, the law of nations, the laws, usages, and customs of the government from which the claim is derived, the principles of equity, and the decisions of the supreme court of ..... at large 681, provides that the commissioners created under the act, and the district and supreme courts, "in deciding on the validity of any claim brought before them under the provisions of the act, shall be governed by the treaty of guadaloupe hidalgo, the law of nations, the laws, usages, and customs of the government from which the claim is derived, the principles of equity, and the decisions of the supreme court ..... from the district court of the united states for the southern district of california syllabus the eleventh section of the act of march 3, 1851, to ascertain and settle private land claims in california, 9 stat. .....

Louisville and Nashville R. Co. Vs. Louisville

Court : US Supreme Court

..... an appeal to the court of appeals" on these grounds: "this day came appellant, by counsel, and stated to the court that it believes the statutes involved in this action, as to the taxation of railroad property in the city of louisville, as construed by the court in its opinion lately delivered herein, to be invalid, and to be in violation of the constitutions of the state of kentucky and of the united states, and that it desired to be ..... then judgment may be entered for the amount of such discount, with interest from february 6, 1892, until paid, in favor of the louisville & nashville railroad company against the city of louisville for the amount of such discount and the costs of this proceeding; but if the court shall be of the opinion that said railroad company was not entitled to any ..... pointed out that the act of the general assembly of kentucky entitled "an act to revise and amend the tax laws of the city of louisville," approved may 12, 1884, provided for a discount of three percent on taxes paid in january, of two percent on those paid in february, and of one percent on those paid in march, but that the assessments for taxation to which the act related did not in terms ..... when owned by any other class of persons than railroad companies, and that therefore it comes within the inhibition of the fourteenth amendment of the constitution of the united states, which provides that no state shall deny to any person within its jurisdiction the equal protection of the laws." mr. .....

BenjamIn Vs. New Orleans

Court : US Supreme Court

..... circuit court without regard to the diverse citizenship of the parties, and that, as the suit was, under the pleadings, a suit to recover the contents of choses in action, within the meaning of the judiciary act of 1887 and 1888, by the assignee thereof, and it did not appear that it could have been brought in that court by the assignors, the jurisdiction of the circuit court could not be maintained on the ..... subject of the kingdom of great britain," on february 9, 1891, in the circuit court of the united states for the eastern district of louisiana "against the city of new orleans, a municipal corporation created by the laws of the state of louisiana and a citizen of said state; the city of kenner, also a municipal corporation created by the laws of, and a citizen of, said state; the police jury of the parish of jefferson and page 169 u. s. ..... the city of new orleans demurred for the reasons that the case was not one of equitable cognizance and that the amendment ..... certified from this court, the circuit court of appeals reversed the decree of the circuit court and ordered that court to dismiss the bill unless by amendment its jurisdiction could be made affirmatively to appear. ..... the city demurred on the ground that the case was not one of equitable cognizance and that the amendment ..... 411 , benjamin amended his bill in the circuit court by inserting an averment that "each of said persons in whose favor said claims accrued and to whom said certificates were issued, are now, and were on .....