Court : Andhra Pradesh
Reported in : 2002(6)ALD548; 2003(2)ALT770
..... the constitutional validity of the impugned provisions. in the result, we hold that the andhra pradesh motor vehicles taxation (amendment) act, 1995 (amendment act 23 of 1995) and andhra pradesh motor vehicle taxation (amendment) act, 1992 (amendment act 11 of 1992) are constitutionally valid. consequently, we dismiss all the writ petitions with no order as to costs ..... of sub-section (1) or sub-section (4).' the third schedule (see second proviso to sub-section (2) of section 3 of the act) as amended by amendment act 23 of 1995 reads as follows :third schedule[see second proviso to sub-section (2) of section 3]sl. no.period/class of vehiclemotor ..... mere production of inequality is not enough to invalidate a law. in ameeroonissa begum v. mehboob begum, : [1953]4scr404 , babulal amthalal mehta v. collector of customs, calcutta, : 1983ecr1657d(sc) , gopi chand v. delhi administration, : 1959crilj782 , the supreme court held that differential treatment does not per se constitute violation of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009(111)BomLR2966; 2009LC(SC)246; 2009(5)LC2440(SC)
..... permission of the state government, with-- (i) the provisions of any contract, agreement or requisition whether made before or after the commencement of the indian electricity (amendment) act, 1959, for the supply (other than the resumption of a supply) or an increase in the supply of energy to any person, or (ii) any ..... text this puts the interpreter on inquiry; but the answer may be that the drafter chose an inadequate signpost, or neglected to alter it to match an amendment made to the clause during the passage of the bill. such facts are outside the knowledge of the interpreter, who must therefore adopt a rule not depending ..... the said purpose no tariff is required to be determined.108. the primary object, therefore, was to free the generating companies from the shackles of licensing regime. the 2003 act encourages free generation and more and more competition amongst the generating companies and the other licensees so as to achieve customer satisfaction and equitable distribution .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(6)BomCR466; [2003]130STC310(Bom)
..... finance bill, 2001 (bill no.17 of 2001) certain amendments were proposed to the first schedule of the tariff act in the manner specified in the fourth schedule. the said amendment reads as under : 'the fourth schedule [see section 127(a)] : in the first schedule to the tariff act (1) in chapter 21, for note 3, the following ..... from one country to another according to differences in climate, diet, economic conditions and even within the same country according to differences in habits, social customs and standards of public morality. a new factor of growing importance since the middle of the 19th century has been the rapid urbanisation, industrialization and mechanisation ..... damned tobacco, the ruin and overthrow of body and soul.' another indictment is from james i of england (counterblast to tobacco) when it is said : 'a custom (smoking) loathsome to the eye, harmful to the brain, dangerous to the lungs and in the black stinking fume thereof, nearest resembling the horrible stygian smoke of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2004)192CTR(SC)481; [2004]271ITR322(SC); 2004(9)SCALE647; (2005)1SCC289
..... amritsar v. straw/board . v. commissioner of income-tax : [1992]196itr188(sc) . reliance has also been placed on chapters in the customs tariff act as well as central excise tariff act in which a distinction has been drawn between minerals per se and articles manufactured out of minerals. finally, it is submitted that this interpretation sought ..... by necessary implication made to have retrospective operation [see: keshavan v. state of bombay : 1951crilj680 ]. there is nothing in the wording of the 1991 amendment to suggest that it was to operate retrospectively. apart from the lack of any express words indicating such intention, there is nothing in the statute from ..... subsequent legislation could be looked into for the purpose of interpreting an earlier statutory provision. it is also the contention of the appellant that the amendment was declaratory and therefore would take effect from the date on which the section 80hhc was introduced into the statute. according to the appellant section .....
Tag this Judgment!Court : Kerala
Reported in : (2007)6VST390(Ker)
..... not take in the item manufactured and sold by the appellants. confusion if at all was there, was with regard to hsn code 3808 appearing in chapter xxxviii of the customs tariff act.12. we may extract the main description (heading) of goods falling under 3808, as follows:3808. insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth ..... at the rate of 12.5 per cent at all points of sale of such goods within the state.11. later the above clause was substituted by kvat (amendment) act, 2005 (act 39 of 2005) which came into effect on april 1, 2005 and therefore even prior to april 1, 2005 and after april 1, 2005 in the case ..... 12.5 per cent. similarly, rat kill cake is a rodenticide and, hence, would fall under entry 44(5) of the third schedule to the vat act, 2003 as amended by kvat (amendment) act, 2005 and taxable at four per cent. commissioner also clarified that harpic toilet cleaner and lizol disinfectant floor cleaner would fall under serial no. 27(4) .....
Tag this Judgment!Court : Delhi
Reported in : (2009)226CTR(Del)384; [2009]19STJ87(Delhi); 2009[16]STR129; [2009]22STT343; (2009)25VST285(Delhi)
..... of, which are in pari materia with that of the customs act. the apex court specifically took note of sub-section (5) to section 129d of the customs act and noted that this provision was simultaneously introduced in the customs act as well as the central excise act by custom and central excise laws (amendment) act, 1988. thus, section 129d(5) is identical to section ..... of a question (a) relating to the rate of duty of excise for the time being in force, whether under the central excise tariff act, 1985 (5 of 1986), or under any other central act providing for the levy and collection of any duty of excise, in relation to any goods on or after the 28th day of ..... the determination of a question relating to the rate of duty; to the valuation of goods for purposes of assessment; to the classification of goods under the tariff and whether or not they are covered by an exemption notification; and whether the value of goods for purposes of assessment should be enhanced or reduced having regard .....
Tag this Judgment!Court : Mumbai
Reported in : 2006(201)ELT529(Bom)
..... 127b is not permissible. in that behalf, mr. rana referred to statement of objects at the time when the said chapter xiv-a of the customs act was brought in by the amended act 21 of 1998 which came into force from 1st august 1998. in the said statement of objects annexed to the bill it is mentioned clearly that ..... the government has decided to provide chapter xiv-a in the customs act to provide setting up of the customs and central excise settlement commissions on the lines of ..... 61 of 1985), has been committed: provided also, that no application under this sub-section shall be made for the interpretation of the classification of the goods under the customs tariff act, 1975 (51 of 1975).(2) where any dutiable goods, books of account, other documents or any sale proceeds of the goods have been seized under section 110, the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2008SC3006; 2008(56)BLJR2598; 2008CriLJ3881; II(2008)DMC363SC; [2008(4)JCR125(SC)]; JT2008(8)SC227; 2008(3)KLT576; 2008(10)SCALE602; (2008)9SCC632; 2008AIRSCW5063; 2008(4)LH(SC)2860
..... 1000/- respectively from the date of application i.e. july 21, 1997. we have reproduced the relevant part of section 125 as originally enacted and as amended by the amendment act, 2001. before the amendment of 2001, the ceiling was rs.500/-. in our opinion, therefore, the family court could not have granted maintenance exceeding rs.500/- p.m either ..... november, 1998 by an order passed by the magistrate though such provision of interim maintenance had been brought in the statute book for the first time by the amendment act, 2001 with effect from september 24, 2001. 36. in samaydin, the high court of allahabad observed that there may not be a discussion of such circumstances ..... 1 of 2005. 3. shortly stated the facts of the case are that the marriage between appellant no.1 and the respondent was solemnized according to hindu rites, customs and ceremonies before more than three decades. from the said wedlock, nine children were born. appellant no.2-kumari babli is the youngest among all and she .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2007(1)CTLJ1(SC); JT2007(1)SC125; 2006(13)SCALE102; (2007)2SCC640; 2007(2)KCCRSN91
..... industrial concerns under article 19(1)(g) are said to be affected having regard to the provisions of the kerala industrial establishments (national and festival holidays) (amendment) act, 1990 whereby the number of national holidays were increased. in view of article 43 of the constitution of india, the restriction imposed were held to be ..... and anr. v. association of natural gas consuming industries of gujarat and ors. [supra], opined that the price fixed should be the minimum possible as the customer or consumer must have the commodity for his survival and cannot afford more than the minimum. therein this court further noticed:34. in another article on ' ..... mahabir auto stores and ors. v. indian oil corporation and ors. : [1990]1scr818 ] even while fixation of tariff for the supply of electric energy in terms of the provisions of section 49 of the electricity (supply) act, 1948, only a reasonable profit is contemplated and not profiteering [see s.n. govinda prabhu (supra) and ongc .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2008(56)BLJR1292; 2008(3)CTC97; [2008(3)JCR176(SC)]; JT2008(5)SC1; (2008)3MLJ1105(SC); 2008(5)SCALE1; (2008)6SCC1; 2008AIRSCW2899; 2008(3)Supreme331; 2008(2)LH(SC)1534
..... are applicable to principles of reservation or other affirmative action contemplated under article 15(5) of the constitution of india 164. based on the ninety-third constitutional amendment act, act 5 of 2007 has been enacted. according to the petitioner's counsel, this is a 'suspect legislation' and therefore, it is to be subjected to 'strict ..... shri ravivarma kumar. we also had the advantage of the written submissions made by these counsel.25. the arguments advanced against the constitution (ninety- third amendment) act, 2005 and act 5 of 2007 can be summarized as follows.26. it was contended by shri harish salve, learned senior counsel, who confined his arguments to the ..... aware of the meanings of the words caste, race, or tribe or religious minorities in india. a caste is an association of families which practise the custom of endogamy i.e. which permits marriages amongst the members belonging to such families only. caste rules prohibit its members from marrying outside their caste. there .....
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