Court : Madhya Pradesh
Decided on : Apr-15-1991
Reported in : 1993(0)MPLJ377
..... would include 1990 also and the concession of 45% marks would be available to the petitioner dr. satish suman in the year 1990 also. moreover, we were informed that by acting upon this interpretation admissions have been granted in the year 1990 by the respondents nos. 1 to 3. this allegation was not refuted at the hearing also.10-a shri ..... available. we are not inclined to agree with this interpretation. section 6 of the m. p. general clauses act, 1957, which is analogous to section 9 of the central general clauses act reads as under : -- 'commencement and termination of time : in any madhya pradesh act it shall be sufficient for the purpose of excluding the first of series of days or any other .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-19-1991
Reported in : AIR1992P& H169; (1992)101PLR457
..... , it will in unmistakable terms establish that it is not an outlet within the meaning of s. 1(b) of the act. as observed by me earlier, the purpose of providing rice shoots is with the aim of delivering discharge of water over and above the ..... termed as outlets, but in fact a rice shoot is not an outlet within the meaning of cl. (b) of s. 1 of the act. if the definition of the term 'rice shoot' as given in the policy is read with the conditions on which it is to be sanctioned ..... policy.(d) the outlet undersec. 17{c)of the act can be granted even to a piece of land involved in acase of unauthorised irrigation.(d) no rice shoot,though temporary, can be sanctioned to ..... for any discharge against any block of land insize more than 20 acres only.(c) the water chargesare assessed as per section 31 of the act and rules 27-39, 41, 42 and 44 to48.(c) the water rates arecharged as per para 3 rule (xix) of rice shoot .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Dec-13-1991
Reported in : (1999)IIILLJ88P& H; (1992)101PLR583
..... impugned order, held that the dry cleaning business carried on by the respondent was not manufacturing process and, therefore, the provisions of the employees' state insurance act, were not attracted. consequently, it quashed the demand raised against the respondent. this view of the learned single judge of this court has been departed from ..... establishment;(v) cinemas including preview theatres ;and(vi) newspaper establishments as defined in section 2(d) of the working journalists (conditions of services) and miscellaneous provisions act, 1955 (45 of 1955). undoubtedly, in raison tailors v. employees' state insurance corporation f.a.o. no. 139 of 1980 decided on november 2, 1981 ..... chandigarh, by notification no. 10102-sa-iii-76/ 10308 dated august 30, 1976, with the approval of the central government, extended the provisions of the act, with effect from september 5, 1976, to the class of establishments, specified in column 2 of the schedule annexed to the notification and situate within the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jul-24-1991
Reported in : AIR1991SC1745; JT1991(3)SC290; 1991(2)SCALE205; (1991)3SCC567; [1991]3SCR159a; 1991(2)LC555(SC)
..... obvious from clauses (2) and (3), that when the commission consists only of chief election commissioner, it is he who alone constitutes the commission and acts as such. however, when other election commissioners are appointed, the commission consists of both the chief election commissioner and the other election commissioners and together ..... they constitute the commission. in such a case, the chief election commissioner acts as the chairman of the election commission.8. clause (4) of the article gives power to the president to appoint, after consulting the election ..... election commissioners have opposed a multi-member body on the ground, inter alia, that quick decisions are needed in election matters and the commission acts in actual practice in consultations with various authorities, agencies and that a process of deliberation precedes its decisions and there is considerable force in what .....
Tag this Judgment!Court : Delhi
Decided on : May-06-1991
Reported in : AIR1992Delhi22a
..... alteram pattern' regarding hearing both sides is a principle of natural justice. principles of natural justice are ingrained in art. 14 of our constitution. section 17 of the act also provides that if an application to set aside the award has been made then the court shall proceed to pronounce the judgment according to the award 'after refusing ..... that the application under 0. 9, r. 13, cpc apart from not being maintainable, was barred by time and no application under s. 5 of the limitation act had been filed seeking condensation of delay. he submitted that on this short ground alone the application deserved to be dismissed. he also urged that even on merits the ..... , learned advocate for the decree holder/ non-applicant has raised three main contentions. his first contention was that when the court passed an order under s. 17 of the act, no application under or. 9, r. 13 was maintainable. secondly, he submit; ted that the order dt. 27-7-90 was an appealable order and the applicant .....
Tag this Judgment!Court : Delhi
Decided on : Jul-11-1991
Reported in : 1991(1)DRJ(Suppl)56
..... to issue the impugned notice the assessing authority at chandigarh had also been empowered to exercise co- ordinate jurisdiction. the court came to the conclusion that the act did not contemplate the existence of two assessing authorities, one sitting and functioning at chandigarh and the other at amritsar, dealing concurrently with the assessment proceedings ..... to the assessed, the respondent's action is operating to the serious prejudice of the petioner's rights, and the respondent should be restrained from so acting.'(18) it is clear from the aforesaid observation that the notices issued by the assessing authority from chandigarh were quashed because a serious prejudice was sought to ..... , depend on the direction that may be made by the commissioner from time to time. it is true that for the purpose of administration of the act, the union territory of delhi his been divided into various wards and ordinarily there is one sales tax officer, who is empowered to exercise jurisdiction by the .....
Tag this Judgment!Court : Kerala
Decided on : Sep-27-1991
Reported in : [1992]198ITR491(Ker)
..... also provisions in the rules to adopt self-removal procedure, viz., provision for payment of duty before removal. but the taxable event under the central excises and salt act is on the manufacture or production of goods. if the taxable event takes place, the liability accrues on the manufacturer or producer.12. the fact that the assessee ..... page 471 of 59 comp cas) :'a duty of excise, according to the federal court, in the central provinces and berar sales of motor spirit and lubricants taxation act, 1938, in re , is a duty ordinarily levied on the manufacturer or producer in respect of the manufacture or production of the commodity taxed. a distinction was drawn ..... the method of accounting followed by the assessee is 'mercantile' and the accounting period ended on june 30, 1982. under section 3 of the central excises and salt act, 1944, the central excise duty shall be levied and collected on all excisable goods produced or manufactured in india at the rate set forth in the schedule to the .....
Tag this Judgment!Court : Rajasthan
Decided on : Jul-19-1991
Reported in : [1994]81CompCas881(Raj)
..... authority under the income-tax act. a compromise was entered into with the various tenants and the property was got vacated from the tenants. not only this, the shops of three apartments ..... that the building plans have been got sanctioned from the municipality, jaipur. the income-tax department initiated proceedings under section 269ud(1) of theincome-tax act, 1961, for acquisition of the property purchased from the petitioner and other co-sharers which proceedings were contested and properties were got released from the competent ..... to inform the petitioner on the points on which the petitioner soughtinformation. the affairs of the company have been conducted in accordance with the companies act and in the best interests of the company. the company has been convening annual general meetings every year and the annual general meeting for the year .....
Tag this Judgment!Court : Chennai
Decided on : Jan-22-1991
Reported in : AIR1992Mad180; (1991)IIMLJ428
..... of the petitioner, it is prayed that this honourable court may be pleased to call for the records relating to the notification issued under section 7 of the land acquisition act, published under the heading housing and urban development department, at page 4 in the tamil nadu government gazette, part ii section 2 (supplement) dated 11-6-1986 to ..... , order or direction quashing the same in so far as it affects the petitioner in the interests of justice and forbear the respondent from proceeding further under the land acquisition act'.2. the controversy in both the cases revolves round land measuring ii grounds 2164 sq. ft. which is equivalent to 2654 sq. metre in t.s. no. 28/1 ..... , usage or agreement or decree of order of a court, tribunal or other authority'.as would be seen from a plain reading of the section, the urban land ceiling act overrides the other laws for the time being in force or any custom, usage or agreement or decree or order of a court, tribunal or other authority. in view .....
Tag this Judgment!Court : Chennai
Decided on : Apr-23-1991
Reported in : (1991)94CTR(Mad)240; [1992]194ITR12(Mad)
..... compressors and jack-hammers used for the constructions of dams, tunnels, etc., are entitled to depreciation at the special rate specified in section 32(1)(ii) of the act. in this case, admittedly, the assessee is a firm of contractors doing government work like construction of dams, tunnels, canals, etc., and during the relevant assessment ..... jack-hammers are earth-moving machinery, dismissed the appeal filed by the revenue. in those circumstances, the revenue obtained a reference under section 256(2) of the act, on the following question of law to this court, for its opinion : 'whether, on the facts and in the circumstances of case, the appellate tribunal was ..... lorry would form part of the lorry. the assessee also claimed investment allowance in respect of the rig and compressor admissible under section 32a(2) of the act. the income-tax officer, in the original assessment proceedings, held that the assessee is entitled to claim investment allowance in respect of the rig and compressor. .....
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