Court : Supreme Court of India
..... a tax on his turnover at the rate specified in column (3) of the schedule. as per the proviso to section 3(1) as inserted by tripura sales tax (fourth amendment) act, 1987 w.e.f. 12.05.1987 the rate of tax on any transfer of the right to use any goods for any purpose (whether or not for a specified ..... of2009with civil appeal no.3984 of2009with civil appeal no.5877 of2022judgment m. r. shah, j.1. feeling aggrieved and dissatisfied with the impugned common judgment and order dated 29.08.2007 passed by the gauhati high court by which the division bench of the high court has dismissed the writ appeals preferred by the 1 state of tripura which were against ..... set aside that part of the judgment of the learned single judge where it was held that the supplier original writ petitioners are liable under section 3aa of the tst act. 2.9 feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the division bench of the high court, the state of tripura has preferred the .....
Tag this Judgment!Court : Karnataka Dharwad
..... defect was removed, but not the first. in support of this argument, counsel relied upon section 23(5) as it stood, before it was amended by section 14 of the finance act, 1956. relying upon this scheme of levying tax, it was urged by counsel for the respondent that as the registered firm was not liable to ..... for the appellants/revenue, learned counsel shri mayank jain for the respondent/assessee submitted that the search action was initiated under section 132 of the act, 1961 on 26.10.2007 in the premises of the respondent/assessee and the seized documents discloses that money payment was made of rs.18.75 crores for the purchase of ..... ennoble house, raghavachari road, ballari along with other group concerns of m/s. obulapuram mining co. pvt. ltd., and shri gali janardhan reddy ballari on 26.10.2007. however, the assessment order indicates the adoption of bank balances and indicates the unexplained investment made by the assessee towards on-money payment in purchase of immovable property in .....
Tag this Judgment!Court : Supreme Court of India
..... , the same shall have to be adjusted in future recruitment.9. so far as challenge to the appointments made in excess of the quota under limited departmental competitive examination since 2007 and the appointments made in the year 2017/2018, no relief can be granted to the original writ petitioners in absence of those selected/appointed candidates. at ..... matter and the issues on merits.5. learned counsel appearing on behalf of the high court has submitted that initially in the year 2005, the high court did amend the recruitment rules, however, the same came to be set aside by the high court and the matter reached to this court and thereafter after conclusion of the ..... of the above and for the reasons stated above, the present appeal stands disposed of by directing as under: the high court of madhya pradesh is hereby directed to act as per the directions issued by this court in the case of all india judges association (supra), more particularly directions contained in paragraphs 8 & 9 of the .....
Tag this Judgment!Court : Karnataka
..... writ petition is filed under articles226& 227 of the constitution of india praying to declare that section16of the right of children to free and compulsory education act, 2009 (as amended by the amendment act of2019 is ultra vires the parent legislation. & etc. in wp no.3636 0f2023between: smt.gayathri k.s w/o late nagaraju r aged about52years ..... section 16 of the rte act was enacted keeping ..... rte act states that no child shall be expelled from the school till competition of elementary education. at this stage, it is also important to once again look into section 30 of the rte act, which states that no child shall be required to pass any board examination till completion of elementary education.46. the amendment to .....
Tag this Judgment!Court : Supreme Court of India
..... he/it has submitted his/its bid with eyes open. (vi) the thrust of the argument of the discoms is that in a competitive bid based ppa under section 63 of the electricity act, the quoted tariff is sacrosanct and it is not open for the 23 respondent/generator to seek higher tariff or extra compensation under the ..... loas) in favour of apml and assured supply of coal.11. undisputedly, fsa was executed between apml and wcl for domestic coal linkage. subsequently, the fsa was amended and the quantum of coal assured by wcl was transferred to secl.12. it is also not in dispute that subsequently, on 21st june 2013, the cabinet committee ..... distribution policy - further instructions regarding implementation thereof. 75 the new coal distribution policy (ncdp) was issued vide this ministry's office memorandum no.23011/4/2007- cpd dated 18.10.2007, laying down the guidelines for distribution and pricing of coal to various sectors. as per para 2.2 of the said policy, power utilities including independent .....
Tag this Judgment!Court : Supreme Court of India
..... well as 158bfa(1) are even otherwise attracted and just because the legislature thought it fit to add or to mention section 158bc by way of amendment through finance act, 2002, it would not make any difference to the earlier provision of section 158bd which even otherwise envisages within itself the provisions and applicability of ..... provision of section 158bfa(1) was not attracted. the high court has observed and held that levy of provisions of section 158bd prior to the amendment in terms of finance act, 2002 i.e. before adding the words under section 158bc , section itself indicates the procedure that was required to be followed by the assessing ..... be recovered from :8. : the present assessee. 6.3 it is further submitted that the department s argument before the high court was that amendment in section 158bd vide finance act, 2002, introducing the requirement of issuing notice under section 158bc to the other person , applied even to pending proceedings is erroneous and against the .....
Tag this Judgment!Court : Supreme Court of India
..... make an endeavor to complete the proceedings within twelve months from the date of competition of pleadings and are not bound to abide by the time limit prescribed for domestic arbitrations. 30 having clarified that the 2019 amendment act has excluded international commercial arbitrations from the statutorily prescribed mandatory time limits, the question ..... tribunal within a period of upon the reference. twelve months from the date of completion of pleadings under sub-section (4) of 8 2015 amendment act 9 2019 amendment act 7 explanation.-.for the purpose of this section 23: sub-section, an arbitral tribunal shall be deemed to have entered upon the provided that ..... domestic arbitration. the report of the committee records: in fact, one of the provisions of the aca section 29a which was inserted by the 2015 amendment act, is perceived to have made arbitral institutions wary of arbitrations in india. section 29a provides for strict timelines for completion of arbitration proceedings. this has .....
Tag this Judgment!Court : Supreme Court of India
..... disposal of the claims cases in trial court or at appellate stage. emphasis has been made to the objects and reasons of motor vehicles amendment act, 2019 (for short m.v. amendment act ) which is a benevolent legislation brought with an intent to compensate the family of the deceased and the persons suffered with injuries including permanent ..... to proof of income of deceased; 17. consideration of principles laid down by delhi high court in national insurance co. ltd. vs. farzana, mac. app.13/2007 in case of death of a child.16. the high court also directed the delhi police to prepare accident investigation manual for implementation of the ctap. in the ..... ) the general insurance council and all insurance companies are directed to issue appropriate directions to follow the mandate of section 149 of the m.v. amendment act and the amended rules. the appointment of the nodal officer prescribed in rule 24 63 and the designated officer prescribed in rule 23 shall be immediately notified and modified .....
Tag this Judgment!Court : Supreme Court of India
..... , it becomes clear that even when a firm is in existence and there is a transfer of capital assets it comes within the expression otherwise as the object of the amending act was to remove the loophole which existed whereby capital gain tax was not chargeable. in our opinion, therefore, when the asset of the partnership is transferred to a retiring ..... partners, by distributing the assets to some partners who may retire. the firm then would not be liable to be taxed thus defeating the very purpose of the amending acts. prior to the finance act, 1987 in case of a partnership it was held that the assets are of the partners and not of the partnership. therefore if on retirement a partner receive ..... deemed to be the full value of the consideration received or accruing as a result of the transfer.7.1 sub-section (4) of section 45 came to be amended by the finance act, 1987 w.e.f. 01.04.1988. from a reading of the above sub-section, to attract the capital gains, what would be required is as under:- .....
Tag this Judgment!Court : Supreme Court of India
..... 2022 specifies such threshold limit and other conditions for intra-state transmission projects to be developed through a tariff based competitive bidding. the merc myt amendment regulations seeks to amend regulation 56 of the merc myt regulations by adding regulation 56.3. regulation 56.3 states that all new intra-state transmission ..... tariff.91. ntp2016 by providing that state owned projects are not exempted from the tbcb process, has implemented the object of the act, which is to create a fine balance between promoting competition and protecting the interests of the consumers. ntp2006was formulated with the objective of enhancing the participation of private players in the generation ..... to public interest and statutory mandate. aptel dismissed the appeal. this has given rise to a statutory appeal under section 125 of the act. a. the facts 4. on 12 november 2007, msetcl issued a communication to cea stating, inter alia, that it was difficult to lay overhead ac lines to bring power from .....
Tag this Judgment!