Court : Gujarat
Reported in : (1984)1GLR210
..... the head 'capital gains' was a loss in the sum of rs. 40,040/-.5. it appears that meanwhile, for the purpose of making assessment under the wealth-tax act, 1957, the wealth-tax officer had referred the question of valuation of the property in question to the valuation officer under section 16a of the said ..... made under this head, reference may be made at the outset to sections 75 & 76 which find place under sub-heading (8) entitled 'municipal accounts' in chapter-iv which is the same chapter in which section 55 finds place. section 75 provides that every municipality shall keep accounts of the receipts and expenditure in accordance with the municipal account code subject ..... they are not meant for consumption, use or sale therein. we shall briefly deal seriatim with these grounds of attack on the impugned levy.re. ground no. 1:4. chapter iv of the act, which is entitled 'conduct of business', contains a group of sections dealing with the conduct of business of a municipality. in the said .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1984AP374
..... . m. a. tulloch & company, : [1964]4scr461 is concerned with the collision of the provisions of orissa mining areas development fund act with orissa mines and minerals act, 1957. the supreme court held that a state act is superseded in view of art. 254 of the constitution. in uligappa v. mohan rao, (1971) 2 andh wr 298 this court ..... was seized of the issue whether a. p. buildings (lease, rent and eviction) control act prevails over chapter v of the transfer of property act. it ..... ouster of applicability. the amendments contemplated thereunder are not susceptible to be stretched to preclusion or untouchability of any of the provisions of c. p. c. the endowments act being a special enactment clearly fretted out the coverage of . section 92 c. p. c. this aspect can be considered from another perspective. section 110 is .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1983SC1155; 1983CriLJ1602; 1983(2)Crimes770(SC); 1983(2)SCALE340; (1983)4SCC645; [1984]1SCR1
..... made manifest by experience and that its discriminations are based on adequate grounds.referring to the judgment of this court in r.m.d. chamarbaugwala : [1957]1scr874 and to the first proposition in chapter iii of seervai's constitutional law (page 54, 2nd edition; page 118, 3rd edition) krishna iyer, j. observed : -we have to remember ..... and 25 of the constitution.the court, speaking through das, c.j., first disposed of the preliminary question raised by pandit thakurdas bhargava that since the impugned acts were passed in discharge of the obligation laid on the state by the directive principle contained in article 48, no grievance could be made that those laws ..... the circumstance that the demand for civilized, humane and painless treatment is made by those who have been found guilty of subjecting their victims to uncivilized and inhuman acts involving great torture and suffering. the retribution involved in the theory tooth for tooth' and 'an eye for eye' has no place in the scheme of .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Jaipur
Reported in : (1984)10ITD558(JP.)
..... or used for keeping various types of forest animals. this fact has also been admitted in your letter.... under the definition of 'assets' in wealth-tax act, 1957, assets includes 'property of every description, movable or immovable but does not include agricultural land'. according to this definition only the agricultural land is not liable ..... used for keeping various types of animals. this fact has also been admitted in your letter under reference. under the definition of 'asset' in wealth-tax act, 1957 assets include 'property of every description movable or immovable but does not include agricultural land'. according to this definition, only the agricultural land or the land ..... taken up for consideration by the government of india and the said question was settled in accordance with the provisions contained in paragraphs 156 to 161 of chapter of the white paper on the indian states issued by the central government. in accordance with the contents of paragraph 158 of the said white paper .....
Tag this Judgment!Court : Allahabad
Reported in : [1986]17ITD536(NULL)
..... income or any monies or other lassets which have not been or which ought to be disclosed by the transferee for the puposes of the 1961 act or the wealth-tax act, 1957. as pointe out by the honble calcuttal high court in the case of lalita jabbar (supra), the satisfaction of the competent authority for the pruposes ..... madhu sahai.4. shri s. k. garg, chartered accountant of the society raised a preliminary objection to the maintainability of the acquisition proceedings on the ground that chapter xxa of the act was ultra vires the constitution of india. he pointed out that two writ petition; in this regard were also pending before the supreme court - p. shantha ..... those grounds, the other grounds having been rendered thereby as unnecessary and academic.13. section 269c(1) provides that the proceedings for the acquisition of property under chapter xx-a can be initiated by the competent authority if he has reason to beleive that any immovable property of a fair market value exceeding rs. 25,000 .....
Tag this Judgment!Court : Gujarat
Reported in : (1984)2GLR1140
..... section 9. having thus given retrospective effect to sub-section (2a) of section 9 with effect from january 5, 1957, insofar as penalties were concerned by enacting sub-section (1) of section 9 of the amending act, parliament removed the deficiency pointed out in khemka's case... in view of the retrospective amendment, the basis of ..... 2). the new rule 80-aaa empowers the collector to revise from time to time the rate of non-agricultural assessment in accordance with the rules contained in chapter xiii in respect of any land held or used for non-agricultural purpose. rules 81(1) and (2) are material for purposes of this group of ..... 2 3 4e 1 1 1 1--------------------------------------------------------------------------------provided that in respect of lands falling within the urban agglomerations to which the urban land (ceiling and regulation) act, 1976 (act 33 of 1976) applies, assessment at double the rates mentioned above shall, with effect on and from 1st august 1979 be fixed so long as .....
Tag this Judgment!Court : Chennai
Reported in : [1987]168ITR125(Mad)
..... when a representative assessee is assessed to tax in exercise of the option of the revenue he shall be assessed under chapter xv and shall not in respect of that income be assessed under any other provision of the act...' 10. according to the supreme court the necessity for such a provision arose because of the conflicting judgments of the ..... the same extent as it would be leviable upon and recoverable from the person on whose behalf such agricultural income is received and all the provisions of the act should apply accordingly. 27. in cit v. court receiver : [1957]31itr885(bom) , the bombay high court took the view that the liability of a receiver under section 41 of the 1922 ..... act is a vicarious liability and it is co-extensive with the liability of the person of whose property he is the receiver. if the income profits or .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1986]60CompCas568(AP)
..... and hence that case is of no assistance to the appellants. in fact that was distinguished in in re vadasseri tharawattil karnavan and manager ittichathara valid mannadiar, air 1957 mad 73, where a division bench held that the said case cannot be an authority for the proposition that the right of permanent lessee cannot be acquired by ..... registered as a company. a partnership must be one such. this is made clear by the provisions of section 255 of the 1913 act (present act section 567) and section 256 of the 1913 act (present act section 568) where under a deed of partnership has to be filed before the registrar before seeking the registration. hence, a partnership ..... , mortgage, lease, exchange and gift. that is why the inclusion of chapter 8 relating to transfer of actionable claims in this act was criticised by jurists as being not consistent with the scheme of the act. it is true that other than the provisions of this act also require certain documents to be in writing such as indian trusts .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1984SC516; [1984(49)FLR364]; (1984)ILLJ388SC; 1984(1)SCALE15; (1984)1SCC728; [1984]2SCR307; 1984(16)LC281(SC)
..... an irrelevant pleading. in this connection, it may be recalled that when a reference is made under section 10 of the act, rule 10-b of the industrial disputes (central) rules, 1957 obliges the workman involved in the reference to file with the tribunal a statement of demands relating only to the issues as ..... of chasing a mirage and unfortunately that is the situation here.2. hindustan lever ltd., a multi-national company, respondent herein addressed a communication dated january 24, 1957 recording the out-come of mutual deliberations between the hindustan lever ltd. ('employer' for short) and the hindustan lever mazdoor sabha ('union' for short) recognised ..... disputes. (see dahyabhai ranchhoddas shah v. jayantilal mohanlal [1973] l & ic 967. the act did not confer till the introduction of chapters v-a find v-b, any special benefits or enforceable benefits on the workmen. the act was designed to provide a self-contained code to compel the parties to resort to industrial arbitration .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1984Kant182; 1984(2)KarLJ236
..... the pleadings of the parties.21. in burrakur coal co. ltd. v. union of india, : [1962]1scr44 the validity of section 13 of the coal bearing areas (acquisition and development) act, 1957 was sought to be sustained before the supreme court on a different ground than the one that had been pleaded in the return filed' by the union of india, to ..... hazard of the die' (shakespeare). take or run the risk, run a chance, take chances, tempt fortune; leave or trust to chance or luck, rely on fortune, trust to the chapter of accidents go it blind (slang) take a leap in the dark: buy a pig in a poke, acheter chat enpoche (f); take potluck19. bet, wager, gamble haxard, stake post ..... , of the law does not lie to a court of law.' on this very reasoning the same bench in r. m. d. chamarbaugwala v. union of india : [1957]1scr930 also uphold the uniform act enacted by the parliament. we are of the view that these principles apply in all fours to the activity of the petitioners, which we have earlier held as .....
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