Court : Supreme Court of India
Reported in : AIR2006SC2767; [2006(110)FLR820]; [2006(4)JCR171(SC)]; JT2006(6)SC530; (2006)IIILLJ468SC; 2006(7)SCALE346; (2006)6SCC581
..... unjust enrichment by the corporation at the cost of the employers. learned counsel also cited the following decisions for invoking the doctrine of prospective overruling:raymond ltd. v. m.p. electricity board (2001) 1 scc 534 managing director, ecil v. b. karunakar : (1994)illj162sc (supra) ashok kr. gupta v. state of u.p. : [1997]3scr269 ..... were extended and continued from time to time. on 30.06.1997, by judgment and order, the learned single judge of the high court declared the said amendments as ultra vires. being aggrieved by the said order, the appellant-corporation filed 120 appeals before the division bench of the high court which stood disposed off ..... .03.2005 submitted two separate applications both dated 22.03.2005 for exemption from the provisions of the esi act as amended upto date in respect of its factory establishments which were covered under the provisions of the said act. that due consideration of the aforesaid appeal and the two applications dated 22.03.2005, the ministry .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1971SC152; (1970)3SCC710; [1971]2SCR799
..... knowledge of, but also anxiety to comply with article 265 of the constitution, and that was clear from the fact that neither the original education act nor the amending act of 1955 contained any provisions for validating any levy or collection made without the authority of law. accordingly the high court held that the state was ..... , the state was in fact collecting the education cess from the excise contractors. in the view of the high court under the schedule as amended by the mysore elementary education (amendment) act, 1955, liability to pay education cess arose in respect of all items of excise revenue on which education cess was being levied and since ..... which education cess was levied remained in operation. section 9(1) of the mysore elementary education act, 1941, as amended by the elementary education (amendment) act, 1944 read as follows :the government may for carrying out the purpose of this act, levy throughout or in any part of mysore, an education cess on any or all of such .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1974SC2133; (1974)2SCC570; [1975]1SCR950; 1974(6)LC537(SC)
..... in operation that the shares held by bhawani investment company in kathiawar industries would be evacuee property and as section2(f) (1a) was deleted by the amendment act 11 of 1953 before they became evacuees, the shares held by bhawani investment company in kathiawar. industries never became evacuee property. counsel relied on the orders ..... with the previous approval of the central government.7. there is no dispute that if all the shareholders in bhawani investment company were evacuees when the amendment act of 1951 came into force with retrospective effect, the shares held by bhawani investment company in kathiawar industries would be evacuee property. there can also be ..... these three shareholders were evacuees at any point of time before or during: the period when the definition clause 2(f) (1a) introduced by the amendment act of 1951 was in operation.9. mr. shroff contended that even if these shareholders were evacuees during the relevant period, unless there is a declaration during .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC2516; 1973LabIC1; (1974)3SCC96
..... same, in the order of age, the older being placed above the younger.provided that the members of the service and holders of subordinate posts in the electricity branch (hereinafter referred to as 'subordinates') who are promoted whether substantively or temporarily to the posts in the same class shall take rank, inter se, according ..... , 1939 (hereinafter called the rules).2. the facts may be set out. on april 10, 1948 respondent no. 21 pritam singh was appointed as an apprentice engineer (electricity department). on february 28, 1949, he was appointed as an assistant engineer class ii. on november 19, 1952, he was confirmed as an assistant engineer class ii. ..... on november, 1956 the erstwhile states of punjab and pepsu were merged and the new state of punjab was constituted under the provisions of the states re-organisation act 1956. punjab service integration rules 1957 were framed under article 319 of the constitution. a joint seniority list was prepared and according to the appellant, it .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2004SC5117; 2004(2)ALD(Cri)670; JT2004(8)SC362; 2005(1)KarLJ41; 2004(7)SCALE573; (2004)7SCC763; 2004(2)LC1409(SC)
..... . the accused had no objection to it. undisputedly, the sanction was accorded by the superintending engineer of the karnataka electricity board (hereinafter referred to as the 'board'). the trial court referred to the karnataka electricity board employees (classification, disciplinary control and appeal) regulations, 1987 (in short the 'regulations') and held that the ..... the proceedings could not be continued and therefore the trial court was right in its conclusion.6. section 19 is a part of chapter 5 of the act which deals with 'sanction for prosecution and other miscellaneous provisions'. this section has four sub-sections which read as follows :'19. previous sanction necessary for ..... (hereinafter referred to as the 'accused') for commission of offences relatable under sections 7, 13(1)(d) read with section 13(2) of the act. charges were framed by the trial court under the aforesaid provisions. evidence of witnesses had also been recorded. at that stage the public prosecutor filed an .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1991)93CTR(SC)60
..... the extent of the plantation in acres held by a person a method of calculation was laid down in schedule ii. the 1960 act was amended by the 1967 amendment act. by the amending act the word additional was removed from all places and it was declared that the tax was additional to the land revenue or any taxing ..... co. ltd. & anr. vs . the state of kerala & anr. : [1970]3scr383 the kerala plantation (additional tax) act, 1960 (act 17 of 1960) and the kerala plantation (additional tax) amendment act, 1967 (act 19 of 1967) were challenged. the act of 1960 levied an additional tax on plantations. plantations meant land used for growing coconut, arecanut, rubber, coffee, tea, cardamom ..... was, in state of maharashtra & ors. vs. madhukar balakrishna badiya & ors. (supra) which was a case under the bombay motor vehicles tax act, 1958 (as amended by maharashtra act 14 of 1987). in para 14 of the report it was said :'about discrimination it is well to remember that a taxation law cannot claim immunity .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1993]199ITR608(SC); 1993Supp(3)SCC522
..... in england prior to the date of devaluation. on the basis of these facts, there is no doubt that, for the. purpose of section 43(1) of the income-tax act, 1961, the actual cost incurred by the assessee is the equivalent in indian currency of the amounts paid in sterling at the rate of exchange current on the relevant dates .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1995(70)FLR822]; JT1995(2)SC69; 1994(5)SCALE81; 1995Supp(1)SCC434; [1994]Supp5SCR223; 1995(2)SLJ56(SC)
..... in this case. we have also seen that the psc has objectively evolved the criteria and determined the merit and suitability of the candidates. in s.r. dass case, the amended rule 5 (2) of the regulation of ias (appointment by promotion) regulations, 1955, rule 5 (4) evolved the principle to classify eligible officer as, outstanding, very good, good or unfit ..... reasons for the supersession of any officer. in para 18 at p.632, it was further held that there was no necessity to record any reason, in view of the amended statutory provisions. therefore, the criticism of the tribunal that due regard to the seniority was not given is not correct.11. the next question is whether omission to record reasons .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1997]224ITR551(SC); JT1996(8)SC678; 1996(7)SCALE359; (1997)10SCC243; [1996]Supp6SCR214
..... payment of compensation from taxability. once it is construed to be a revenue receipt, necessarily, unless there is an exemption under the appropriate provisions of the act, the revenue receipt is exigible to tax. the amendment is only to bring within its tax net, income received from the transaction covered under the definition of interest. it would mean that the interest received ..... the delayed payment of the compensation amount and, therefore, a revenue receipt liable to tax under the income-tax act. the supreme court expressly distinguished the decision of the privy council in inglewood pulp and paper co. ltd v. new brunswick electric power commission air 1928 pc 287. this decision of the privy council as also the decision in abhay singh surana .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC96; 1966(0)BLJR340; [1966]1SCR796
..... to pre-empt certain property. the suit so framed wasnot maintainable in view of s. 42 of the specific relief act, as the furtherrelief for possession was not asked. the trial court rejected the applicationfor amending the plaint and dismissed the suit. the appeal against thedismissal of the suit was allowed and the suit was remanded for ..... to object to the maintainability of the suit on the basis of theproviso to s. 42 of the act and if the court had allowed such an objection itshould have, as a matter of course, allowed the application for amendment. 26. i propose to dispose of the second contention first. the contentionabout the maintainability of the ..... suit was based on s. 42 of the act and had tobe allowed. the court could not make a declaration unless further relief hadbeen prayed .....
Tag this Judgment!