Court : Mumbai
..... of yorkshire there notice was given by a local board of health of intention to make a rate under the public health act, 1848, and amending acts. before the notice had expired these acts were repealed by the public health act, 1875, which contained a saving of "anything duly done" under the repealed enactments and gave power to make a similar ..... of goods into india, but also the entire process of import commencing from the date of the application for permission to import and ending with the crossing of the customs barrier in india. the word "things done" in paragraph 6 must be reasonably interpreted and, if so interpreted, they can mean no only things done but also ..... the contracts the sellers had to ship the goods from various foreign ports and the buyers were to have physical delivery of the goods after they had crossed the customs barrier in india. pursuant to the terms of the contracts, the sellers placed the goods on board the various ships, some before and others after the merger, .....
Tag this Judgment!Court : Mumbai
..... under clauses (i), (ii), (iii), (iv), (v), (vi) and (via)(viia)(viia) the additional duty leviable under sub-section (5) of section 3 of the customs tariff act provided that a provider of taxable service shall not be eligible to take creditof such additional duty(viii)(viii) the additional duty of excise leviable under section 157 of the ..... items viz. coal. in the registration certificate the sales tax officer cancelled the specification and issued a show cause notice as to why registration should not be amended so as to exclude certain items. the assessee in reply to the show cause notice contended that all the articles specified in the certificate were required in the ..... moulds but they are only inputs and not final product in this case. this fact is further clarified by the central government in notification no.221/96, as amended by notification no.89/89. item 6 thereof clearly mentions that plaster of paris moulds are input for ceramic products. 10. from the above discussion, it follows .....
Tag this Judgment!Court : Mumbai
..... born prior to 9 september 2005 was negatived. (ii) further the division bench referred to the grammar of the language found in section 6 of the principal act as amended by amendment act to come to the conclusion that the section conferred rights in the future and did not affect past transactions. in particular, reliance was placed on the following ..... which has been arranged or provided for before the date of the imposition of the tax does not mean that a tax is retrospectively imposed as held in commrs. of customs and excise vs. thorn electrical industries ltd. (1975)1- wlr-1661. ... 40. a bare perusal of sub-section (1) of section 6 would, thus, clearly ..... serious doubt about the above contention advanced on behalf of the appellants for more than one reason. in the first place, though section 3 of the amendment act of hindu succession (amendment) act 2005 has substituted with effect from 9 september 2005, erstwhile section 6 by the new section 6, it cannot be said that the new section 6 .....
Tag this Judgment!Court : Mumbai Nagpur
..... the rights under articles 14, 19(1)(g) and 21 of the constitution have been abrogated by clause (5) of article 15 of the constitution and that the (ninety-third amendment) act, 2005 of the constitution inserting clause (5) of article 15 of the constitution is valid. it then proceeds to consider the issue of validity of article 21a of the constitution ..... bench. as per the reference order, the constitution bench had to decide on the validity of clause (5) of article 15 of the constitution inserted by the constitution (ninety-third amendment) act, 2005 with effect from 20.01.2006 and on the validity of article 21a of the constitution inserted by the constitution (eighty-sixth ..... amendment) act, 2002 with effect from 01.04.2010. the matter in which occasion to refer arose has itself been disposed of by the very same three hon'ble judges and that .....
Tag this Judgment!Court : Mumbai Goa
..... and others; (1997) 3 scc 261 and therefore abridgment by a constitutional amendment is also very doubtful. (j) it may be true that a statutory amendment of a rather cognate provision, like section 115 of the civil procedure code by the civil procedure code (amendment) act, 1999 does not and cannot cut down the ambit of high court's ..... power under article 227. at the same time, it must be remembered that such statutory amendment does not correspondingly expand the high court's jurisdiction of superintendence under ..... with gaurav, she would need rs.3,50,000/- per month to maintain herself and children. radhika had even filed appropriate amendment application in the proceedings under the domestic violence act to claim a sum of rs.3,00,000/- per month. radhika requires money for orthodontist treatment of both the children, .....
Tag this Judgment!Court : Mumbai
..... because in his submission a service tax can be imposed by the parliament vide entry 92c in list i (union list) inserted by the constitution (eighty-eighth amendment) act, 2003. however, this amendment act has not been brought into force or effect. once it is not brought into effect, the parliament lacks competence to impose a service tax, is the ..... food and beverages in a restaurant as a subject matter of sales tax within the perview of the state. they have expressly upheld that the amount paid by the customer in a restaurant includes payment for the services rendered and both are indivisible. 18. mr. sridharan, learned senior counsel appearing for the petitioners, submits that the scheme ..... 2011 dated 25.04.2011 also exempted the taxable service? as referred to in sub-clause (zzzzw) of clause 105 of section 65 of the finance act, when the declared tariff for providing of such accommodation is less than rs. 1,000/per day from the whole of the service tax leviable under section 66 of the said .....
Tag this Judgment!Court : Mumbai
..... that the scope of section 293 of the act has been widened and improved and it is not merely confined to set aside or modify the order. it ..... on which the learned counsel has placed reliance, the supreme court was dealing with section 13 read with section 10a of the punjab village common lands (regulation) act, 1961 ("the act", for short). a suit was filed by the respondent therein, challenging the validity of the lease of land granted by gram panchayat madnaka for a period of ..... commissioner of income tax vs. parmeshwari devi (supra) has considered the amendment to section 293 of the income tax act 1961 by which the word 'assessment' was omitted and the words proceeding taken? were inserted in its place. supreme court has held that the said amendment made to the section is more comprehensive in nature. it is held .....
Tag this Judgment!Court : Mumbai
..... that the scope of section 293 of the act has been widened and improved and it is not merely confined to set aside or modify the order. it ..... on which the learned counsel has placed reliance, the supreme court was dealing with section 13 read with section 10a of the punjab village common lands (regulation) act, 1961 ("the act", for short). a suit was filed by the respondent therein, challenging the validity of the lease of land granted by gram panchayat madnaka for a period of ..... commissioner of income tax vs. parmeshwari devi (supra) has considered the amendment to section 293 of the income tax act 1961 by which the word 'assessment' was omitted and the words proceeding taken? were inserted in its place. supreme court has held that the said amendment made to the section is more comprehensive in nature. it is held .....
Tag this Judgment!Court : Mumbai
..... same would be applicable to pending cases. answering the question in the affirmative this court speaking through a.s. anand, j. (as his lordship then was), held that amendment act 43 of 1993 was retrospective in operation and that clauses (b) and (bb) of subsection (4) of section 20 of tada apply to the cases which were pending investigation ..... as a ground for denying the vesting of powers or for declaring a statute unconstitutional. (see: state of rajasthan v. union of india, (1978) 1 scr 1, collector of customs v. nathella sampathu chetty, air 1962 sc 316, keshavananda bharati v. state of kerala, 1973 (4) scc 225; mafatlal industries v. union of india, (1997) 5 scc ..... lawmakers have in fact not resorted to a straight jacket formula. the reason for this being that while the constitution recognizes the need for every state to have its custom made laws adapted to its own state and people, the parliament as an overseer must, in arenas which affect the nation as a whole, make such laws which .....
Tag this Judgment!Court : Mumbai
..... dastoor and substituting it by putting the name of the present petitioner mr. doctor. ............................. 18. the decision cited will have to be distinguished on facts. the amendment sought in that case amounted to completely replacing the original accused on the ground that he had not been correctly described. stated differently the complaint had been filed ..... before the learned single judge in the decision cited arose out of complaint filed under section 138 of the negotiable instruments act, 1881, in which an application had been filed, after about four years, to amend the complaint in order to correct name of the accused from shri. b.s. dastoor to behram s. doctor. ..... will have to be made as regards the proceedings under section 630 of the act. otherwise the object and purpose of the provision would get defeated. besides in the facts of the case bringing the petitioner on record will not amount to amendment of the complaint. 19. mr. gupte on the other hand expresses a concern .....
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