Court : Kerala
Reported in : AIR1995Ker291
Jagannadha Raju, J.1. This Original Petition is filed by Mrs. Aliakutty Paul, widow of late P. D. Paul, who was a successful bidder for an abandoned estate which was offered for lease. Before a lease deed was executed, possession was given to Mr. P. D. Paul on his undertaking to execute a lease deed. Subsequently, without executing any lease deed and as some difference arose between the respondents and the auction purchaser, P. D. Paul postponed the execution of the lease deed. He ultimately died on 17-9-1991 leaving behind his widow, the present petitioner, as the executor of his will. As no lease deed was executed various proceedings were taken and a lot of litigations ensued. All that is mentioned in detail in the Original Petition. Ultimately Ext. P16 show cause notice was issued by the second respondent on 12-10-1994 and the petitioner received it on 17-10-1994. Contending that though Ext. P16 is styled as a show cause notice, from the statements contained in it, it is clear that ...
Tag this Judgment!Court : Chennai
Reported in : [1995]215ITR371(Mad)
Thanikkachalam, J. 1. These writ petitions are filed by different income-tax assessees praying for a writ of declaration or any other appropriate writ, order or direction declaring the provisions of section 64(1A) of the Income-tax Act, 1961, as amended by the Finance Act, 1992, as illegal, beyond the scope of preventing avoidance of tax and inconsistent with the scheme of the Income-tax Act and violative of articles 14, 19 and 265 of the Constitution of India. Since the contentions raised by the petitioners and the relief sought in the above writ petitions are similar and common, they are taken up together and disposed of by this common order. 2. Writ Petition No. 16425 of 1992 : The petitioner herein is an advocate. He is an income-tax assessee. His wife, Mrs. B. Vasanthakumari, and his minor daughter, V. Suchitra, are also assessees with regard to their independent source of income. In so far as the daughter of the petitioner is concerned, the source of her income is traceable to th...
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1996MP116
U.L. Bhat, C.J. 1. In some of these writ petitions, provisions of Entry Tax Act, 1976 (for short the Act) are challenged as unconstitutional. In all the writ petitions, except M. P. No. 1520 of 1991, the notification dated 29-6-1990 of the State Government issued under Section 4-A (2) of the Act specifying local areas in goods for imposition of entry tax at the rate of 10% for limestone and levy and collection of such entry tax are challenged. In M. P. No. 1520 of 1991, levy of entry tax at similar rate on entry of limestone within a local area are challenged. In M. P. No. 1521 of 1991, similar levy of entry-tax into a local area is challenged- In some of the writ petitions, subsequent notification dated 2-2-1994 is challenged. 2. We have heard various counsel appearing for the petitioners and learned counsel appearing for the State. 3. Learned counsel for the petitioners have urged the following points for consideration : (i) The impugned notifications relate to lime (stone) and not l...
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1995AP248; 1995(2)ALT1
ORDERY. Bhaskar Rao, J.1. In this batch of writ petitions, the validity of G.O.Ms, No. 30, Backward Classes Welfare (P-2) Department, dated 25-8-1994 is the subject-matter of challenge. The G.O. declared for '14' communities the status of 'other Backward Classes' for the purpose of reservation under Articles 15(4) and 16(4) of the Constitution,2. Before entering into the controversies arid respective contentions, we may usefully trace the background in the matter of reservations: As per the scheme of our Constitution, there shall not be any discrimination on grounds of religion, race, caste, sex and place of birth in the fields of education and employment. However, Articles 15(4) and 16(4) are two facets envisaging reservation to the classes of citizens socially and educationally backward. In so far as the State of Andhra Pradesh is concerned, it was originally formed part of the Composite Madras State, besides that of the State of Hyderabad. With the formation of the Andhra Pradesh on...
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1995P& H290; (1995)110PLR625
ORDER1. This revision is directed against the order dated 19-9-1994 passed by the Additional District Judge, Jalandhar in Misc. Civil Appeal No. 46 of 1994 (Balbir Singh v. Guru Nanak Education Trust). The petitioners are aggrieved against the order dated 19-9-1994 because the learned Additional District Judge has accepted the appeal filed by respondents Nos. 1 to 4 and has dismissed' the injunction application filed by the petitioners.2. In order to determine the various points raised in this petition, it is necessary to make reference to the facts of the case. Guru Nanak Education Trust was registered vide Trust Deed dated 1-6-1969. Originally there were seven trustees and the trust deed contemplated appointment of more trustees. Initially Shri Avtar Singh was the President of the Board of Trustees. He resigned in the year 1970 and was succeeded by Shri Gurnam Singh. Avtar Singh was unanimously elected as President when the said office became vacant due to the death of Sh. Gurnam Sin...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1995SC1540; JT1995(6)SC166; 1995(3)SCALE184; (1995)4SCC309; [1995]3SCR510; 1995(2)LC346(SC)
ORDERS.B. Majmudar, J.1. Leave granted in Special Leave Petition (C) No.7533 of 1980.2. All these civil appeals raise a common question for our consideration. The appellants contend that their cinema theatres are situated within the local limits of various Municipalities and Corporations constituted under the Madhya Pradesh Municipalities Act, 1961 (hereinafter referred to as 'Municipalities Act') and the Madhya Pradesh Municipal Corporations Act, 1956 (hereinafter referred to as 'Corporations Act') respectively. On these cinema theatres these municipalities have imposed cinema taxes. Still they are made liable to pay theatre tax as imposed by the concerned Janapada Panchayats within whose territorial limits these theatres are situated. These Panchayats are functioning under the provisions of the Madhya Pradesh Panchayats Act, 1962 ('Panchayats Act' for short). The appellants in Civil Appeals No. 597/75 & 598/75 have their cinema theatres situated at Rajnandgaon town of Durg District. ...
Tag this Judgment!Court : Kolkata
Reported in : [1996]85CompCas808(Cal)
Shyamal Kumar Sen, J.1. In the instant writ petition the petitioners have challenged the legality and validity of the two amendments made by the Reserve Bank of India to the Residuary Non-Banking Companies (Reserve Bank) Directions, 1987, which were framed by the Reserve Bank of India in 1987 in exercise of the powers under Sections 45J and 45K of the Reserve Bank of India Act, 1934. The impugned amendments have been made through two notifications dated April 10, 1993, and April 19, 1993. The impugned amendments purport to have been made under Sections 45J, 45K and 45L of the Reserve Bank of India Act, 1934.2. The petitioner-company carries on the business, inter alia, of offering various small savings schemes to the public at large, Under the said scheme, moneys are paid by the subscribers in lump sum or in instalments and the subscribers get back the said money at the end of a contractually stipulated maturity period along with interest accrued thereon and certain guaranteed accretio...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Pune
1. These two appeals by the Department relating to the assessment years 1979-80 and 1981-82, arise out of proceedings for imposition of penalty under Section 271(1)(a) of the Income-tax Act, 1961.2. The return of income was due on July 31, 1979, for the assessment year 1979-80 and was filed on October 23, 1983, and the delay was of 52 months. The return for the assessment year 1981-82 was due on July 31, 1981, and was filed on December 23, 1983, and the delay was of 27 months. It was submitted that there were disputes amongst partners and two of the partners had gone abroad and that the firm had to be dissolved and reconstituted and for all those reasons the return could not be filed within time. It was further submitted that tax deducted at source was far in excess of the tax payable by the assessee as a registered firm and as such no penalty was leviable. The Income-tax Officer did not accept this submission and imposed penalises. He determined the tax payable as if the firm was not...
Tag this Judgment!Court : Patna
B.P. Singh, J.1. The instant writ petition under Articles 226 and 227 of the Constitution of India has been filed by the petitioner, who is an accused in case pending before the Judicial Magistrate, Ist Class Patna, in G.R. No. 494 of 84/T.R. No. 1055 of 92 under Sections 341, 323, 324, 448 and 379 of the Indian Penal Code. He prays for quashing of the order dated 21.6.1993 passed by the Judicial Magistrate, Ist Class, Patna, in the aforesaid case, refusing to drop the criminal case pending against the petitioner. In effect, the prayer of the petitioner is that the case pending against the petitioner should be directed to be withdrawn, in view of the policy decision of the Government, as contained in the letter No. 1791 dated 30th March, 1986, of the Secretary of the Department of Law addressed to all District Magistrate.2. It appears that originally this application was filed under Section 482 of the Code of Criminal Procedure for quashing the order of the Magistrate rejecting the ap...
Tag this Judgment!Court : US Supreme Court
Missouri v. Jenkins - 515 U.S. 70 (1995) OCTOBER TERM, 1994 Syllabus MISSOURI ET AL. v. JENKINS ET AL. CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE EIGHTH CIRCUIT No. 93-1823. Argued January 11, 1995-Decided June 12, 1995* In this 18-year-old school desegregation litigation, see, e. g., Missouri v. Jenkins, 495 U. S. 33 , Missouri challenges the District Court's orders requiring the State (1) to fund salary increases for virtually all instructional and noninstructional staff within the Kansas City, Missouri, School District (KCMSD), and (2) to continue to fund remedial "quality education" programs because student achievement levels were still "at or below national norms at many grade levels." In affirming the orders, the Court of Appeals rejected the State's argument that the salary increases exceeded the District Court's remedial authority because they did not directly address and relate to the State's constitutional violation: its operation, prior to 1954,...
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