Court : Punjab and Haryana
Reported in : [1983]143ITR620(P& H)
S.S. Kang, J.1. Bhim Singh has filed this writ petition under Articles 226 and 227 of the Constitution of India for the issuance of a writ of certiorari quashing the notice dated March 24, 1975 (copy annex. P-3), issued by the ITO, ' B ' Ward, Rohtak.2. The facts giving rise to this petition briefly stated are that Bhim Singh, petitioner, is a wine contractor and has been in this trade since 1952. He has his wine shops at different places. He has been an income-tax assessee since the commencement of his business and has been paying taxes regularly. His accounting year is from 1st of April to the 31st of March of the subsequent year and the relevant year for the purpose of this petition is the accounting year 1957-58, corresponding to 1st of April, 1957, to the 31st of March, 1958, relevant to the assessment year 1958-59. During this assessment year the I.T. authorities conducted a raid on the premises known as Purana Karkhana, Jind, and made intensive searches. Certain documents were s...
Tag this Judgment!Court : Kerala
Reported in : AIR1986Ker15
P.C. Balakrishna Menon, J.1. By this writ petition the petitioner seeks a declaration that the Pulaya caste in Kerala falls under Entry 54 in the list of Scheduled Castes in Kerala appended to the Constitution (Scheduled Castes) Order, 1950, as amended by Central Act 108 of 1976.2. The petitioner is a member of the Pulaya Community belonging to the erstwhile Travancore-Cochin area of the Kerala State. He is presently working as Supervisor in the Posts and Telegraphs Department in the Cochin Foreign Post Office. He is also the Vice President of the Kerala Harijan Federation and the President of the All India Scheduled Castes/Tribes Federation of Post and Telegraph Employees, Kerala Circle.3. After the amendment of the Constitution (Scheduled Castes) Order, 1950 by Act 108 of 1976, the 4th respondent issued a circular letter requiring all officials belonging to Scheduled Castes and Scheduled Tribes, working in the Department to produce caste certificates. As per orders issued by the Stat...
Tag this Judgment!Court : US Supreme Court
Atascadero State Hosp. v. Scanlon - 473 U.S. 234 (1985) U.S. Supreme Court Atascadero State Hosp. v. Scanlon, 473 U.S. 234 (1985) Atascadero State Hosp. v. Scanlon No. 84-351 Argued March 25, 1985 Decided June 28, 1985 473 U.S. 234 CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT Syllabus Respondent, who suffers from diabetes and has no sight in one eye, brought an action in Federal District Court against petitioners, alleging that petitioner California State Hospital denied him employment because of his physical handicap, in violation of 504 of the Rehabilitation Act of 1973, and seeking compensatory, injunctive, and declaratory relief. Section 504 provides that no handicapped person shall, solely by reason of his handicap, be subjected to discrimination under any program receiving federal financial assistance under the Act. Section 505(a) makes available to any person aggrieved by any act of any recipient of federal assistance under the Act the reme...
Tag this Judgment!Court : Mumbai
Reported in : (1988)67CTR(Bom)221; [1988]173ITR136(Bom)
Pendse, J.1. This is an appeal preferred by the Revenue against the judgment dated July 30, 1982, delivered by Mr. Justice Madon (as he then was) in Miscellaneous Petition No. 218 of 1975 Siemens India Ltd. v. K. Subramanian, ITO : [1983]143ITR120(Bom) . The question which came up for consideration before the learned single judge was the ambit and the scope of the powers of the Income-tax Officer under section 7 of the Companies (Profits) Surtax Act, 1964 ('the 1964 Act'). The facts which gave rise to the filing of the petition are as follows :Siemens India Ltd. is a public limited company incorporated under the Companies Act, 1956, and is assessed to income-tax. The previous year of the company is the period of 12 months ending on September 30 in each calendar year. The controversy in the petition was in respect of the provisional assessment for the assessment year 1974-75 in respect of which the previous year would be the year ending on September 30, 1973. The company submitted their...
Tag this Judgment!Court : Karnataka
Reported in : ILR1988KAR2121; 1989(1)KarLJ294
ORDERRama Jois, J.1. In the first Writ Petition presented by a Member of the Zilla Parishad, Chickmagalur, the following important question of law arises for consideration;Whether a person who is not an elected member of the Zilla Parishad in terms of the provisions of Sub-section (1) of Section 139 of the Karnataka Zilla Parishads, Taluk Panchayat Samithis, Mandal Panchayats and Nyaya Panchayats Act, 1983, but who being a member of the State Legislative Assembly or State Legislative Council or a Member of Parliament or a President of District Central Cooperative Bank, is given the right to participate in the proceedings/meetings of a Zilla Parishad under Sub-sections (2) and (3) of Section 139, can be regarded as a member of the Local Authority for the purpose of Article 171(3)(a) of the Constitution of India, entitled to vote in the concerned Local Authorities Constituency, in the election to the Karnataka State Legislative Council?In the second Writ Petition presented by the General...
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1990)IILLJ540AP
Syed Shah Mohammed Quadri, J.1. These writ appeals arise in somewhat similar circumstances and raise common question. So they are heard together and are being disposed of by this common judgment. The parties are referred to as they are arrayed in the writ petitions. The factual aspect of the Writ Appeals. 2. W.A. No. 873/85. The writ petitioner is the appellant in this writ appeal. He holds a degree of M.Sc., in Genetics from the Osmania University in 1979. In the same year, the University advertised a post of Lecturer in Genetics with specialisation in Immuno-Genetics for the appointment. In response to the said advertisement, the petitioner applied for the said post. As the petitioner was the only candidate having Doctorate and requisite qualifications and specialisation, he was selected by the selection committee and was appointed as Lecturer in Osmania University with effect from 6th July 1979. He has been continuing as Lecturer since July, 1979. The Registrar, Osmania University, ...
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (1991)81STC376Tribunal
1. This is an application under Section 8 of the West Bengal Taxation Tribunal Act, 1987, and is directed against the order of the West Bengal Commercial Taxes Tribunal dated January 30, 1989.2. The case of the applicant may be briefly stated as follows : The applicant, namely, Rangpur Tea Association Ltd., a company under the Companies Act, 1956, carries on business of manufacturing and selling of tea in the State of West Bengal. It has tea gardens at Alipurduar where tea leaves are grown and thereafter tea is manufactured by various processes. By the side of the tea bushes, shade trees are planted for giving protection to the tea bushes from sun and rain. The applicant is registered as a dealer under the Bengal Finance (Sales Tax) Act, 1941 (hereinafter called "the Act") and is regularly assessed by the sales tax authorities on the sale of tea in the State of West Bengal and outside. During the period of four quarters ending December 31, 1981, the applicant sold certain big standing...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC1621; 1963(1)SCR778
VENKATARAM AIYAR, J.The petitioner is a partner in a firm called Messrs. Mohan Lal Hargovind Das, which carries on business in the manufacture and sale of biris in number of States, and is dealer registered under the U.P. Sales Tax Act 15 of 1948 with its head office at Allahabad. In the present petition filed under Article 32 of the Constitution, the petitioner impugns the validity of a levy of sales tax made by the Sales Tax Officer, Allahabad, by his order dated December 20, 1958.On December 14, 1957, the Government of Uttar Pradesh issued a notification under section 4(1)(b) of the Act exempting from tax, sales of certain goods including biris, provided that the additional Central Excise duties leviable thereon had been paid. In partial modification of this notification, the Government issued another notification on November 25, 1958, exempting from tax unconditionally sales of biris, both machinemade and handmade, with effect from July 1, 1958. The effect of the two notifications ...
Tag this Judgment!Court : Mumbai
Reported in : 1991(4)BomCR695
H.W. Dhabe, J.1. These two writ petitions which challenge the Notification of the State Government dated 26th June, 1991 issued under sub-section (3) of section 18 of the Goa, Daman and Diu Town and Country Planning Act, 1974 and its further consequential notification dated the same issued under sub-sections (1) and (3) of section 20 of the said Act can conveniently be disposed of by this common judgment. However, reference to the parties in this judgment would be as in the Writ Petition No. 240 of 1991 except where W.P. No. 243 of 1991 is particularly considered and referred to.2. The facts in Writ Petition No. 240 of 1991 are that the petitioner is the Chair-person of the South Planning and Development Authority and in Writ Petition No. 243 of 1991, the petitioner is the Goa Citizens League, which holds out itself as a Special activist organisation formed with a view to promote social, economic and educational cultural and political interests for achieving the progress and welfare of...
Tag this Judgment!Court : Mumbai
Reported in : AIR1993Bom327; 2004(3)BomCR371; 1993(1)MhLj685
1. By these writ petitions filed under Art. 326 of the Constitution of India, the petitioners have impugned the statutory notification dated the 14th of September, 1992, bearing No. BPA-1088/ 1866/EXC-3, issued by the Government of Maharashtra under S. 139(1)(a) of the Bombay Prohibition Act, 1949, declaring the area of Gadchiroli district of the State 'as a dry district' by enforcing 'prohibition' throughout the district with effect from 2nd day of October, 1992 and follow-up and consequential orders issued by the Collector of Gadchiroli on 15th September, 1992 directing cancellation of subsisting licences expiring on 31st March, 1993 with effect from expiry of 15 days from the date of the impugned orders. Prior to issue of the impugned notification and the said orders, the petitioners in Writ Petition No. 2116 of 1992 were holding licences to sell country-liquor in Form Cl-III for the retail sale of country-liquor for the period 1st April, 1992 till 31st March, 1993. The basic facts ...
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