Judgment Search Results Home > Cases Phrase: cinematograph act 1952 section 5f review of orders by central government Court: himachal pradesh

Parkash Chand Anand, Mandi and ors. Vs. State of Himachal Pradesh

Court : Himachal Pradesh

Reported in : AIR1984HP47

..... order to effectuate the clear intention of (he rule-making authority and in order to ensure that an otherwise validly enacted rule does not fall to the ground merely on account of an error op mistake on the part of the draftsman, it would be permissible by way of legal interpretation to read into the sub-clause the words 'section 3 of the cinematograph act, 1952 (act ..... the submission was that rule 16-c (b) (i) refers to section 5 of the cinematograph act, 1918 (16 of 1918) which has been, repealed by tlhe cinematograph act, 1952, that such repeal has taken place long prior to the enactment of rule 16-c and that, therefore, the provisions of rule 16-c (b) (i) wherein a reference has ..... as it may, the cinematograph act, 1952 has in section 3 a provision similar in effect to section 4 of the repealed ..... (iiird amendment) rules, 1983, which refers to section 5 of the cinematograph act, 1918 (act no. ..... besubject to the condition- (a) xx xxx (b) that the licensee shall not exhibit,--(i) any film other than a film which hasbeen certified as suitable for unrestrictedpublic exhibition by any authority constituted under section 5 of the cinematography act, 1918 (16 of 1918) and whichwhen exhibited, displays the prescribedmark of that authority, and has not beenaltered or tampered with in any way sincesuch mark was affixed thereto; (ii) & (iii) ..... the 1979 rules which, till the iiird amendment rules came into force, governed the grant of licences for the exhibition of films has been made inapplicable .....

Commissioner of Income Tax Vs. Maggronic Devices Pvt. Ltd.

Court : Himachal Pradesh

Reported in : (2010)228CTR(HP)241

..... literary, artistic or scientific work including films or video tapes for use in connection with television or tapes for use in connection with radio broadcasting, but not including consideration for the sale, distribution or exhibition of cinematographic films; or(vi) the rendering of any services in connection with the activities referred to in sub-clauses (i) to (v).8. ..... 786/- cannot be treated as a royalty under the provisions of section 9 of the income tax act, 1961 and in allowing remittances without deduction of tax at source?.2 ..... this agreement was approved by the government of india and the reserve bank of ..... the rival contentions of the party, it would be necessary to make reference to section 5(2) of the income tax act which provides that if any person who is a non-resident derives any income in the previous year from whatever source and such income is received or is deemed to be received in india or accrues or arises to it in india the same shall be deemed to be income for the purpose of income tax act. ..... which arises is whether the agreement to transfer all such know how falls within the meaning of royalty as contained in explanation to section 9(1)(vi) or was outright sale of the plant. ..... was the right to utilize the rights in respect of a patent, invention, model owned by the foreign firm for which the assesse was liable to make payment and this is royalty within the meaning of section 9(1)(vi) of the act. ..... therefore, uphold the order of the tribunal. ..... no order as to .....

Cit Vs. Masaddi Ram Ganga Ram

Court : Himachal Pradesh

..... the following question of law has been referred for the opinion of this court under section 256(2) of the income tax act:whether, on the facts and in the circumstances of the case, the tribunal is right in law in holding the hotel premises as 'plant' and allowing depreciation @ 15 per cent instead of 2.5 per cent as per depreciation table ?2. ..... : [2000]244itr192(sc) , after taking into consideration a large number of cases held as follows:in the result, it is held that the building used for running of a hotel or carrying on cinema business cannot be held to be a plant because:(1) the scheme of section 32 as discussed above clearly envisages separate depreciation for a building, machinery and plant, furniture and fittings, etc. ..... machinery and plant include cinematograph films and other items and the building is further given a meaning to include roads, bridges, culverts, wells and tube-wells. ..... it is to be added that all these decisions are based upon the interpretation of the phrase 'machinery or plant' under section 41 of the finance act, 1971, which was applicable and there appears no such distinction for grant of allowance on different heads as provided under section 32 of the income tax act. ..... held that the meaning of the word 'plant' given in various decisions is artificial and imprecise in application, that is to use the words of lord buckley, 'it is now beyond doubt that the word 'plant' is used in the relevant section in an artificial and largely judge-made sense. .....

High Court of Himachal Pradesh Vs. Shri Manoj Kumar Bansal and ors.

Court : Himachal Pradesh

..... its operator and he was fined rs.500/- on 5.2.1997 in the court of said shri manoj kumar bansal without hearinghim.thus, the said shri manoj kumar bansal has abused his judicial powers and also acted in a manner becoming of a judicialofficer.51.article-i proved partly to the extent that the delinquenttook help of police officials lal chand, asi and mhc karam chand, police stationsarkaghat, for engaging three wheeler of ..... exchequer against the permissiblelimits of 5000 calls.thus, the said shri manoj kumar bansal has wrongfullycharged the bill of the excessive calls tothe government exchequer with a view to having personal gain to that extent.thus, the said shri manoj kumar bansal has committed grave financial irregularitiesand thereby mis-conducted himself.77.this charge is borne ..... was necessary to be considered by bda was whether the ingredients contained in section 14-a of the act were fulfilled and whether the requirements of the proviso appended thereto are satisfied ..... case of this nature although there is no provision for appeal, but even in a judicial review, the court may require the employer to produce the records, on a perusal whereof the court may come to a finding as to whether the order passed by the board of directors was bona fide or not.45. ..... show cause notice annexure p-6 with the writ petition which was replied to and thereafter the punishment of compulsory retirement was imposed upon the respondent under rule 11(vii) of the central civil services (cca) rules, 1965. .....

Commissioner of Income-tax Vs. Shivalik Hatcheries Pvt. Ltd.

Court : Himachal Pradesh

Reported in : (2009)222CTR(HP)299,2008(2)ShimLC362,[2010]186TAXMAN79(NULL)

..... which might require a special layout and other features also remains a premises and is not plant.it is to be added that all these decisions are based upon the interpretation of the phrase 'machinery or plant' under section 41 of the finance act, 1971 which was applicable and there appears no such distinction for grant of allowance on different heads as provided under ..... we are unable to see how the sanitary fittings in the bath rooms in a hotel will not be 'plant' within section 10(2) (vib) read with section 10(2)(5) when it is quite clear that the intention of the legislature was to give it a wide meaning and that is why articles like books and surgical instruments were expressly included in the definition of ..... court decided the question in favour of the revenue by holding as follows:in the result, it is held that the building used for running of a hotel or carrying on cinema business cannot be held to be a plant because:(1) the scheme of section 32 as discussed above, clearly envisages separate depreciation for a building, machinery and plant, furniture and fittings etc. ..... machinery and plant includes cinematograph films and other items and the building is further given meaning to include roads, bridges, culverts, wells and tube ..... , there is no error in the order of the learned tribunal ..... in order, for a building or concrete structure, to qualify for inclusion in the term 'plant', it must be established that it is impossible for the equipment to function without the particular type of .....

Commissioner of Income-tax Vs. Shivalik Hatcheries Pvt. Ltd.

Court : Himachal Pradesh

..... the following question of law has been referred for the opinion of this court under sections 256(1) of the income-tax act, 1961 (here-in-after referred to as the act):whether on the facts and circumstances of the case the hon'ble tribunal was right in law holding that poultry sheds used for the business of hatching constitute 'plant' for the purpose of granting depreciation ..... we are unable to see how the sanitary fittings in the bath rooms in a hotel will not be 'plant' within section 10(2)(vib) read with section 10(2)(5) when it is quite clear that the intention of the legislature was to give it a wide meaning and that is why articles like books and surgical instruments were expressly included in the definition of 'plant'. ..... the apex court decided the question in favour of the revenue by holding as follows:in the result, it is held that the building used for running of a hotel or carrying on cinema business cannot be held to be a plant because:(1) the scheme of section 32 as discussed above, clearly envisages separate depreciation for a building, machinery and plant, furniture and fittings etc. ..... machinery and plant includes cinematograph films and other items and the building is further given meaning to include roads, bridges, culverts, wells and tube wells. ..... in order, for a building or concrete structure, to qualify for inclusion in the term 'plant', it must be established that it is impossible for the equipment to function without the particular type of structure.5. .....