Judgment Search Results Home > Cases Phrase: compulsory deposit scheme act 1963 Page 16 of about 28,972 results (0.149 seconds)

Dr. Radhakrishna Co-operative Housing Society Limited, Hosur, Hubli an ...

Court : Karnataka

Reported in : 1999(2)KarLJ637

..... street would conflict with any arrangements which have been made or which in the opinion of the authority is likely to he made for carrying out any general scheme of street improvement or other schemes of development or expansion by the authority;(ii) if the proposed street does not conform to the provisions of the act, rules and bye-laws referred to in sub-section (3); or(iii) if the proposed street is not designed so as to connect one end with a street which is already open; or(iv) if the ..... nextly, it is submitted that calling upon the person who formed the layout to surrender civic amenity site under section 32(5) of the act 1987 is for the purpose of discharging statutory obligation and duties as it has been earmarked as a civic amenity site in the layout and thereforethere is no compulsion so as to say that there is a compulsory acquisition of land without authority of law.7. ..... in order to execute the said work the authority may call upon the applicant to deposit certain amounts even before sanctioning the layout plan. ..... sub-section (5) of section 32 of the act 1987 requires the applicant to deposit certain amount before sanctioning the application for meeting the expenditure for making roads, side drains, culverts, underground drainage and water supply and lighting and the charges for such other purpose. ..... the applicant knowing fully well that he is required to deposit certain money and also to surrender ownership of certain area reserved for roads, drains, civic amenity etc. .....

Padam Shree N.N. Mohan Vs. Commissioner of Income-tax, New Delhi

Court : Delhi

Reported in : (1984)42CTR(Del)165; [1984]150ITR92(Delhi)

..... a parallel was sough to be drawn between the present compulsory deposit scheme and the annuity deposit scheme, and mr. ..... it was further submitted that the deposit was a compulsory investment and in no way different from the compulsory deposits now made. ..... it was submitted that when deposits were made under the annuity deposit scheme, 1964, same were made out of capital and the refunds with interest thereof should also be treated as capital and not as income ..... the annuity in question was due on account of the annuity deposit scheme mentioned in chapter xxii-a of the i.t. ..... talwar : [1980]123itr80(delhi) , on the ground that the case was distinguishable on facts because it was a case involving a karta who had made deposit on behalf of the family and had received the refund after the partition of the family as an erstwhile member of the family as an erstwhile member of the family ..... the further submission was that a deposit made under a statutory compulsion could not be understood as an annuity as understood in common parlance ..... it was held that a payment made to a nominee under ruler 11 or to the erstwhile members of a firm, association of persons or body of individuals or to a legal representative of a deceased deposit from would all be payments under s. ..... 41(1) of the act. 15. ..... act. ..... act, 1961, and would, thereforee, be taxable. 5 ..... 280d of the act. ..... act, 1961 ..... act, 1961 : 'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the refund of annuity of rs .....

Cholamandalam General Insurance Co. Ltd. Vs. K.Anbazhagan and anr.

Court : Chennai

..... manimozhi and others (2010 (3) tlnj 631 (civil)) it was held that so far as, 3rd party is concerned, in view of the scheme compulsory insurance, he should not be left or lurch and he cannot run after the vehicle owner. ..... on the other hand, the learned counsel for the claimant would submit that under the motor vehicles act there is compulsory scheme of insurance. ..... that is how, the compulsory scheme of risk coverage has been envisaged under the motor vehicles act. ..... now it was held that on account of this policy violation under compulsory scheme of insurance. ..... prayer :this civil miscellaneous appeals are filed under section 173 of the motor vehicles act, 1988, against the fair and decreetal order dated 21.04.2008 made in m.c.o.p.no.287 of 2006 on the file of the motor accident claims tribunal, i additional subordinate court, erode.judgment1. ..... the insurance company shall deposit the enhanced compensation within four weeks from the date of receipt of a copy of this judgment. ..... on such deposit, the appellant is permitted to withdraw the entire amount. ..... from the date of petition till deposit. .....

Jayesh Dhanesh Goragandhi. Vs. Municipal Corporation of Greater Mumbai ...

Court : Supreme Court of India

..... development plan or the plan for the area or areas for comprehensive development, whichever is earlier, or as the case may be, the date or publication of the draft town planning scheme:provided that, nothing in this sub-section shall affect the date for the purpose of determining the market value of land in respect of which proceedings for acquisition commenced before the ..... common, decide the shares of such person;(iii) estimate the value of and fix the difference between the values of the original plots and the values of the final plots included in the final scheme, in accordance with the provisions contained in clause (f) of sub-section (1) of section 97;(iv) estimate the compensation payable for the loss of the area of the original plot in accordance with the ..... plan or scheme under this act at any time the planning authority, development authority, or as the case may be, any appropriate authority may, expect as otherwise provided in section 113a acquire the land,--(a) by agreement by paying an amount agreed to, or(b) in lieu of any such amount, by granting the land-owner or the lessee, subject, however, to the lessee paying the lessor or depositing with the planning ..... that in the development plan, unless it is satisfied that the planning authority will be able to acquire such land by private agreement or compulsory acquisition not later than ten years from the date on which the development plan comes into operation. ..... of the indian limitation act, 1963 (36 of 1963) shall apply to .....

K.R. Arya and Others Vs. The Assistant General Manager, Reserve Bank o ...

Court : Kerala

..... the submissions made by the learned counsel for the parties and the pleadings on record, the following are the issues, which arises for consideration in these writ petitions :- (i) whether as per the education loan scheme framed by the sbt and as applicable on date, the admission of the petitioners on the basis of selection conducted by the college can be treated to be merit basis selection, eligible for loan under the iba ..... no inherent right to educational loan :- from the scheme of article 21a of the constitution, it is the primary obligation of the state to provide free and compulsory education to all children of the age of 6-14 years and in the recent judgment dated 12.4.2012, the supreme court upheld the constitutional validity of right of children to free and compulsory education under right to education act, 2009 which provides for free and compulsory education to children between age of 6 and 14 years ..... college either by entrance test or by any other mode of selection is to be treated as admission under the management quota as per the scheme dated 20.11.2012 of the sbt and the relevant statutory provisions regulated for admission in the state of karnataka in b.sc nursing and b.e.mechanical engineering. ..... of lending loans:- the essence of banking business is receiving money on current account for deposit from the public, repayable on payment by cheque, draft or otherwise and lending or investing ..... the student/parents are required to deposit a part of the admission fee etc .....

Shri Chatrapati Sahakari Sakhar Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

..... called " director of sugar ", who conveys to the sugar factories from time to time the decisions of the government on matters like collection of money for various purposes and also for the initiation and implementation of various schemes and programmes for the improvement of agriculture and irrigation which will ultimately benefit cane development and, therefore, the cane growers and thus ensure all round development of the economy of the state. ..... the amount retained with the acceptance of the cane suppliers is none other than the amount agreed by them to be kept as a deposit for them or contributed by them towards a compulsory levy made by the government under the act for various developmental purposes. ..... learned departmental representative, to recapitulate, the facts are (headnote) : " the assessee-company, a distiller of country liquor, in selling its liquor in bottles, collected from wholesalers, in addition to the price of bottles fixed under the buy-back scheme, certain amounts at varying rates per bottle, known as ' empty' bottles return security deposit'. ..... the incentives provided in devising the scheme are payment of interest, treating the retained money as loan in the meantime and secondly, eventual conversion of the same into share capital. ..... this is how we understand the scheme of the government of maharashtra in directing these deductions. ..... thus, socio-economic development schemes also are sought to be initiated and implemented through these co-operative sugar factories. .....

Shailesh Textile Industries Vs. the Chief Controlling Revenue Authorit ...

Court : Gujarat

Reported in : AIR1994Guj153

..... person has either paid or made satisfactory provision for payment of all existing liabilities under this act, 1947 (21 of 1947), the indian income-tax act, 1922 (11 of 1922), the wealth-tax act, 1957 (27 of 1957), the expenditure-tax act, 1957 (29 of j957), the gift-tax act, 1958 (18 of 1958), the super profits tax act, 1963 (14 of 1963) and the companies (profits) surtax act, 1964 (7 of 1964) or (b) the registration of the document will not prejudicially affect the ..... part of the aforesaid instrument by specific reference to following three clauses :- (1) the title deeds mentioned in the first schedule hereto relating to the properties fully described in the second schedule hereto have been delivered and deposited by us on october 3, 1974 with dena bank at its regional office situated at nanpura, surat, for securing on terms loan limit of rupees 1,10,000/- only and to scure specific deferred payment guarantee limit under ..... which may be put up on the land from time to time' makes the intention of the parties clear that not only the parties had chosen to reduce the contract into writing, but deposit of the title deeds and the execution of the document formed integral parts of one and the same transaction and it was intended to create the mortgage by the deed itself. ..... therefore, such an instrument will not require compulsory registration and under the scheme of the bombay stamp act, lower rates of stamp duty than those prescribed for 'mortgage deed' would be attracted to such an .....

M/s. Hotel Paras Garden and Another Vs. Central Bank of India, Balapur ...

Court : Mumbai Nagpur

..... any person whose interests are affected by the sale, may, at any time within thirty days from the date of the sale, apply to the tax recovery officer to set aside the sale, on his depositing (a) the amount specified in the proclamation of sale as that for the recovery of which the sale was ordered with interest thereon at the rate of 1 (one and one-fourth per cent for ..... every month or part of a month], calculated from the date of the proclamation of sale to the date when the deposit is made; and (b) for payment to the purchaser as penalty, a sum equal to five per cent of the purchase-money, but not less than one rupee. ..... is, as bank and recovery officer failed to comply with the mandatory provisions of rules 48, 49, 50 and 52 of second schedule appended with the income tax act, 1961, and did not adopt fair and proper procedure, the sale of subject property by auction, be quashed and set aside and property should be restored ..... option to apply to the recovery officer to set aside the sale within 30 days from the date of sale, on his depositing the amounts specified in the proclamation of sale and for payment to purchaser as penalty, a sum equal to 5% of the purchase ..... by this court not fore-seen in the scheme of drt act and second schedule may create difficulties in future ..... parliament does not make it mandatory nor compulsory for the recovery officer to apply the second ..... question constitutes transaction, it's registration is compulsory. .....

Gautamlal Agrawal Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Reported in : AIR1995MP257; 1995(0)MPLJ858

..... people residing in rural areas have no facilitiesof education and the facility of holding the classes cannot be achieved unless primary schools have buildings of their own and this being the primary object of this act, the assessment and recovery has to be made in the same year so that the money is utilised in the same year, that is to say, the availability of fund is most important for the ..... utilisation and operation of fund for the construction of the primary school building - (1) the amount deposited in the fund for the construction of school building shall be utilised in pursuance of sub-section (3) of section 4 of the act for the construction, repair, furnishing and maintenance of the primary school buildings in rural areas in consultation with the committee set up ..... the learned counsel that to hold escape from the applicability of the act, may reduce the holding below the ceiling prescribed is merely imaginary.11. ..... of fee, the legislature imposes a tax it is for the court on a scrutiny of the scheme of the levy, to determine its real character. ..... both are compulsory exactions of money by public authorities; but whereas a tax is imposed for public purposes and is not, and need not, be supported by any consideration of service rendered in return, a fee is levied essentially for services rendered ..... also submitted that there is no procedure for assessment, hence, the scheme of the act cannot be implemented.4. ..... the scheme of the act discloses that the provisions ..... scheme .....

Commissioner of Central Excise, Lucknow, U.P. Vs. Chhata Sugar Co. Ltd ...

Court : Supreme Court of India

Reported in : 2004(92)ECC457; 2004(165)ELT369(SC); JT2004(3)SC167; (2004)3SCC466

..... light of the words 'taxation' as defined in article 366(28) of the constitution of india, that there is no warrant for interpreting the words 'other taxes' in the act with similar amplitude, that it was clear from the scheme of the act that the exclusion under section 4(4)(d)(ii) was intended for duties of excise, sales tax and other similar levies and not for every levy or duty or charge under a statute, that parliament has deliberately not ..... in this connection, it was also submitted that a levy being under a statute is not decisive of its character as a tax, and a fee can also be a compulsory levy under a statute and reliance was placed on the judgment of this court in the case of ratilal panachand gandhi v. ..... purposes of this section, - (a) 'assesses' means the person who is liable to pay the duty of excise under this act and includes his agent; (b) 'place of removal' means- (i) a factory or any other place or premises of production or manufacture of the excisable goods; (ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty; (iii) a depot, premises of a consignment agent or any other place or premises from where the excisable ..... rules, every sugar factory is required to deposit administrative charges on the molasses sold/supplied before actual delivery to the distillery (buyer), which brings in the principle of compulsory exaction. .....