Court : Allahabad
Decided on : Sep-30-1991
Reported in : AIR1992All225
..... . firewood, timber etc. obtained from whatever source whether forests or groves, or orchards, or plantations or bamboo, are wood and so within the act. in this view the submission that the word 'forest' should be read as coloured by the preceding terms like agriculture, horticulture, viticulture etc. is of no avail ..... schedule are st atutorily agricultural produce. the first part of the definition of agricultural produce has been given only to provide guidance to the state government if it acts under section 4-a to amend the schedule. when the schedule mentions wood, which is a generic term, its ambit cannot be cut down by technical arguments ..... petitioner to this court. the petitioner contends that the waste arising from sawing and drilling etc. of wood cannot be characterised as wood exigible to market fee underthe act. it is further contended that the waste arising from the raw material, which is wood in the present case, cannot be characterised as wood.3. the .....
Tag this Judgment!Court : Delhi
Decided on : Apr-02-1991
Reported in : 1991RLR363
..... of the arbitrator. the arbitrator's authority, was derived from the order of reference ; the respondent no. 1, in this petition u/s. 20 of the arbitration act, had asked for reference of disputes to the arbitrator. the disputes/claims were specifically mentioned in the petition, itself. admittedly, the counter claim of the petitioner herein, was ..... the arbitrator's authority has its source in the order of reference. he cannot traverse beyond the reference made by the court. if he does so he acts without jurisdiction. the arbitrator has necessarily to restrict his award only to the claim as put forward before the court in section 20 proceedings. this principle was laid ..... . in natwarlal shamaldas & co. (supra), this court held : 'it will be recalled that the arbitration proceeding were preceded by an application under section 20 of the act. under sub-section (4) of section 20 the court ordered the agreement to be filed and made an order of reference to the sole arbitrator. safeer, j. referred .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-18-1991
Reported in : AIR1992Bom253; 1992(1)BomCR1; 1991(1)MhLj994
..... ' in the said section 74 and it is, therefore, contended thatthe reference contemplated by the said section 74 is a reference to two arbitrators, the umpire to act only in the event of a difference arising between them. 8. in the first place, the said section 74 requires the formation of a 'tribunal of arbitration' ..... that the two arbitrators appointed by the executive council of the said university and theappellant differed. mr dada drew our attention to section 3 of the arbitration act which states that an arbitration agreement, unless a different intention is expressed therein, should be deemed to include the provisions set out in the first schedule thereto ..... the appellant from service by an order dated 10th november, 1983. 3. the appellant applied for a reference to arbitration under the provisions of section 74 of the said act. a tribunal of arbitration was constituted. it consisted of mr. r. m. kantjugeing the member appointed by the executive council of the said university, mr. n. .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-11-1991
Reported in : (1991)96CTR(Bom)108; [1991]192ITR245(Bom)
..... necessary to dispose of the case conformable to such orders as are necessary to dispose of the case conformably to such judgment as provided in section 260(1) of the act. in other words, it does not necessarily follow that the liability must be allowed as a deduction. if, in the meantime, as has happened in this case, certain ..... to mr. swami in 'chitra koot' may be treated as amounting to a 'perquisite' within the meaning of explanation 2(b)(ii), section 40a(5), of the income-tax act, 1961. 5. as regards question no. 2, however, shri dastur submitted that though the provision of accommodation amounted to a 'perquisite', its evaluation is required to be done in ..... the assessment year 1973-74, the income-tax appellate tribunal has referred to this court the following questions of law for opinion under section 256(1) of the income-tax act, 1961 : 2. 'at the instance of the assessee : 1. whether, on the facts and in the circumstances of the case, the provisions of accommodation to mr. swami in .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-19-1991
Reported in : [1991]192ITR673(Bom)
..... inherited by the deceased was includible, where as the tribunal held that, after the hindu succession act came into force, the position had completely changed. according to the tribunal, a fiction was created and, as a result of that fiction, it will be deemed that there ..... of his estate or whether only one-half of it is to be included on the basis of a notional partition in terms of section 6 of the hindu succession act. placing reliance on our court's decision in manohar vithal velankiwar's case : [1967]63itr379(bom) , the estate duty officer held that the entire value of the property so ..... . sugla, j.1. in these departmental references the income-tax appellate tribunal has referred to this court the following question of law under section 64(1) of the estate duty act, 1953 : 'i. questions at the instance of smt. c. d. morarji, a/p. of late shri d. r. morarji : (1) whether, on the facts and in the circumstances of .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-08-1991
Reported in : [1991]191ITR510(Bom)
..... v. volkart brothers : [1971]82itr50(sc) that a mistake which is not glaring and obvious from the records could not be rectified under section 154 of the income-tax act, 1961. it cannot certainly be said in a case like the one before us that a mistake, if any, was patent or glaring on the face of the record. ..... was attributable to the assessee's manufacture and/or production activities. accordingly, after giving notices to the assessee he rectified the assessment orders under section 154 of the income-tax act, 1961. as a result of the rectification orders, he excluded the income such as rent received, profits on sale of assets, interest on bank deposits and miscellaneous receipts ..... are 1966-67 to 1969-70. the income-tax appellate tribunal has referred to this court the following two questions of law under section 256(1) of the income-tax act, 1961 : '1. whether, on the facts and in the circumstances of the case, and having regard to the provisions of section 280zb, the tribunal erred in law .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-09-1991
Reported in : [1992]193ITR649(Bom)
..... 1969. both these events having not taken place in the year 1966, shri dalvi argued that the question of remission in that year under section 41(1) of the act would not arise. 8. we have considered the rival contentions carefully. in our opinion, dr. balasubramanian is right to the extent that in view of the government of ..... as being not payable in respect of which deduction was being allowed in those years, the assessee was liable to be assessed under section 41(1) of the income-tax act, 1961. 5. the assessee's appeal before the appellate assistant commissioner was successful. however, the tribunal allowed the departmental appeal and restored the order of the income-tax ..... -67 and 1967-68. the income-tax appellate tribunal has referred to this court the following two questions of law for opinion under section 256(1) of the income-tax act, 1961 : '(1) for the assessment years 1964-65, 1965-66 and 1966-67 : whether, on the facts and in the circumstances of the case, and more particularly .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-25-1991
Reported in : ILR1991KAR2883; 1991(3)KarLJ410
..... of doctor of medicine (forensic medicine) m.d. (forensic medicine) of the university of bihar is included in the schedule to the indian medical council act, 1956 as a degree fully recognised by the indian medical council which is the paramount professional body set up by statute with authority to recognise the medical ..... ) to provide for the registration of names of citizens of india who have obtained foreign medical qualifications which are not at present recognised under the existing act.(c) to provide for the temporary recognition of medical qualifications granted by medical institutions in countries outside india with which no scheme of reciprocity exists in ..... to m.s. (general surgery) of the bangalore university.9. equivalence prescribed by the indian medical council is for the purpose of the indian medical council act. that cannot enable prescription of equivalence which is the sole function of the university.10. sri m.r. achar, learned counsel for respondent-1 jayadeva institute .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-19-1991
Reported in : AIR1991All250; (1991)1UPLBEC441
..... as to whether university authorilies were competent to introduce entrance test for admission to degree courses in arts, science and commerce. after considering various provi-sions of act it was held that entrance examination has rightly been introduced and in this context their lordships held that the university authorities are bound by the ordinance. the position ..... has been completed is wholly illegal and arbitrary forrefusing admission. the stand taken by the, respondent is contrary to the provisions of s. 45(3) of the act.10. though as clear from the above the petitioner is entitled for admission in m.sc. previous on the basis of b.sc. degree obtained from kashmir ..... university authorities cannot be justified in refusing admission to the petitioner. the power to recognise the degree of other universities flows from s. 45(3) of the act which reads as under :'the university shall have the power to recognize (for the purposes of admission to a course of study for a degree), as equivalent .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-07-1991
Reported in : (1995)IIILLJ191All; (1992)1UPLBEC25
..... matter, a different intention is demonstrated by parliament when it uses the words 'is or has been'. we, therefore, hold that section 6 of the general clauses act has no application at all.12. this petition has not been formally admitted. however, affidavits have been exchanged between the parties. with the consent of the learned ..... change in the intention of the parliament as exhibited when sub-section (1) of section 16 had been originally enacted. in plain words the amending act also provided that the act would be applicable to any establishment having a standing of three years. it makes no distinction between an establishment which came into existence after the ..... section 16, which came into existence with effect from 1st august, 1988, does not have any retrospective operation and will have no application to it. consequently, the act remained inapplicable to the petitioner for a period of five years from 15th march, 1984, that is, till 14th march, 1989.5. the crucial words in clause .....
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