Court : Allahabad
Decided on : Aug-07-2006
Reported in : (2009)20VST873(All)
..... , 4 and 5 of the central sales tax act, were liable to be excluded under section 3f(2) of the act. it was claimed that the goods imported were the electrical goods. the assessing authority held that the goods imported were the cables, terminal unit, explosion proof, heater, panels, transmitter, etc., and not the electrical goods and liable to tax at 10 per cent ..... . in respect of the claim of deduction relating to the imported goods being covered under sections 3, 4 and 5 of the central sales tax act, the assessing authority held that such issue has not .....
Tag this Judgment!Court : Allahabad
Decided on : Jul-07-2006
Reported in : [2006(111)FLR237]
..... for promotion against group 'a' and 'b' posts for physically handicapped persons, can the respondents be permitted to bypass the provisions of 1995 act. section 32 of 1995 act obligates appropriate government in positive term to identify post in the establishment, which can be reserved for persons with disability and thereafter at periodical intervals ..... circular dated 16.01.1998 it is not open to the respondents to plead that they required circular and direction from the central government. section 33 of 1995 act provided for 3% reservation in the posts identified and promotional posts of assistant manager, administrative officer and assistant administrative officer are identified posts ..... asia and pacific held at beijing on 1st to 5th december, 1992 and pursuant to the same, act in question has been enforced. section 32 of the act in chapter vi provides for employment. the said section being relevant is being quoted below:32. identification of posts which can be reserved for persons with .....
Tag this Judgment!Court : Allahabad
Decided on : Apr-27-2006
Reported in : 2006(4)AWC3713
..... as reference court that 25% of the principal sum awarded shall be deducted from total amount of compensation, therefore, it was only principal sum awarded under section 23 of the act and not total amount of compensation as done by the executing court, which has resulted in an additional liability. in fact, mandi samiti has already given rs ..... to the claimants in accordance with the direction of the apex court, whereby 25% of the development charges is to be deducted from the amount under section 23 of the amended act. this 25% deduction is to be made from the principal amount without adding interest. next date fixed was 13.3.2002 and the parties were ..... sri mandhyan submits that he does not prefer to file rejoinder affidavit as the controversy is not factual.6. section 23(1) of the land acquisition act defines manner in which compensation of the land acquired under the act is to be determined and what are the facts that has to be taken into consideration while calculating the compensation .....
Tag this Judgment!Court : Allahabad
Decided on : Jul-12-2006
Reported in : 2006(4)AWC3655; [2006(111)FLR33]
..... than 240 days continuously.11. in my opinion, presiding officer has wrongly held that the petitioner fall within the definition of 'industry' under section 2-k of the act. section 2-k of the act reads as follows:'industry' means any business, trade, undertaking, manufacture of calling of employers and includes any calling, service, employment handicraft, of ..... on daily wages. merely because she had worked for more than 240 days, she is not entitled to claim the benefit of section 6n of the act. in as much as section 6n of the act applies to those workman in any industry, who is properly appointed on sanctioned post.22. for the reasons stated above, writ petition ..... months; and (a) notice in the prescribed manner is served on the state government. 15. 'the word continuous service has been defined by section 2(g) of the act as follows:continuous service' means uninterrupted service, and includes service which may be interrupted merely on account of sickness or authorized leave or an accident .....
Tag this Judgment!Court : Allahabad
Decided on : Apr-27-2006
Reported in : AIR2006All264; 2006(4)AWC3430
..... order 29 c.p.c. regulates service of process where a suit has already been instituted and it is not in respect of a notice determining tenancy under section 106 transfer of property act. the court below was completely misguided and erred in law while holding the notice invalid, for the reason that it was not served at mumbai office. ..... managing agent is good service within the meaning of order 29 rule 2 c.p.c. the managing agent of corporation is an officer as defined in section 2(11) of companies act 1913 and considering the nature of his duty, he would be principal officer of the corporation as contemplated by order 2 rule 2 c.p.c. in ..... corporation was tenant and this averment was made in paragraph nos. 2 and 3 of the plaint, which stands admitted in the written statement. thus, notice under section 106 transfer of property act is to be given to the tenant determining the tenancy. the tenant/respondent has admitted in paragraph no. 5 of the written statement that the divisional office has .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-19-2006
Reported in : 2006(4)AWC3833
..... or purported exercise of jurisdiction. the chief revenue officer undoubtedly passed the order in purported exercise of jurisdiction under sub-section (4-a) of section 122-b of uttar pradesh zamindari abolition and land reforms act, 1950, hence the order being in purported exercise of jurisdiction conferred on chief revenue officer the bar under chapter viii ..... revision was not maintainable by the appellants against the order by which proceedings were dropped cannot be accepted.16. under sub-section (4-a) of section 122-b of uttar pradesh zamindari abolition and land reforms act, 1950, as quoted above, the right has been given to any person aggrieved by the order. the words 'any ..... december, 1992 of the chief revenue officer, ballia.3. brief facts of the case for deciding the appeal are; proceedings under section 122-b of uttar pradesh zamindari abolition and land reforms act, 1950 were initiated against the appellants by issuing a notice under z.a. form 49- a. the notice alleged that the .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-15-2006
Reported in : 2006(3)AWC3146
..... further submitted that there is no provision of making such rule of investigation and arrest by the police. we have seen the rule making power under section 176 of the act. section 176 gives power to the central government to make the rule whereunder we find that some of the rule are specifically made without prejudice to the ..... actually takes place. naturally the question will arise how the law will take effect? it can take effect by applying the provision of section 175 of the act. such section has made the entire electricity act, 2003 as a supplementary law in addition to and not in derogation to any other law for the time being in force. 'derogation ..... officer can be complainant as per the explanation and lodge a complaint before the appropriate court on behalf of the state after making investigation by virtue of section 135 of the act read with rule 12 of the rules.11. incidentally learned addl. solicitor general has very fairly submitted that the electricity (amendment) bill, 2005 dated .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-28-2006
Reported in : (2006)206CTR(All)505; [2006]287ITR172(All)
..... the time when the block assessment is undertaken for the undisclosed income or is completed. after the insertion of the explanation to sub-section (2) of section 158ba of the act, parliament has made its intention clear that the special procedure for making assessment of undisclosed income as a result of search and specified ..... income assessed under this chapter shall not be included in the regular assessment of any previous year included in the block period. sub-section (3) of section 158ba of the act excludes that part of the income from being taken into consideration while making block assessment which is recorded on or before the date of ..... department to deliver the seized books of account, documents, etc. the books of account and other documents having been requisitioned under section 132a of the act, recourse to proceedings under section 148 of the act by issuance of the notice dated march 22, 2005, is wholly without jurisdiction as special procedure for assessment of search cases has .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-09-2006
Reported in : 2006(2)AWC1684
..... sabha which seeks for the eviction and dispossession. the suit for declaration of title by the aggrieved party is very much permissible under sub-section (4d) of section 122b of the act before a competent court. but then for the purposes of finding out if the petitioners-plaintiffs have a prima facie case for grant of ..... the property since 1970. this possession of land held by the plaintiffs, was subject of challenge by the respondent-gaon sabha in the proceeding under section 122b of the act in which the eviction orders have been passed by the assistant collector and the revision of the petitioners has also been dismissed by the collector. therefore ..... be wholly irrelevant, beyond jurisdiction and illegal. the argument of the learned counsel for the petitioners is that the jurisdiction of the assistant collector under section 122b of the act, does not extend to an abadi land. i am surprised at the submissions itself when it is already admitted by the petitioners themselves that this .....
Tag this Judgment!Court : Allahabad
Decided on : May-25-2006
Reported in : 2006(4)AWC3419
..... 05.4.0632. 24993/06 2005 wife 05.10.052. the parliament enacted the essential commodities act, 1955 (the act), section 3 of the act empowers the central government to enact different control orders. section 5 of the act empowers the central government to delegate this power to the state governments also and the central government has ..... instrument or form) made or issued under the provisions so re-enacted. he also referred to definition of the term 'enactment' as defined in section 2(14) of the above act, which runs as under:'enactment'- 'enactment' shall include a regulation (as hereinafter defined) and any regulation of the bengal, madras or bombay code ..... u.p. scheduled commodities distribution order, 1990 by the u.p. scheduled commodities distribution order 2004. in this connection he referred to section 24 of the u.p. general clauses act, 1904, which runs as under:24. continuation of appointments, notifications, orders etc. issued under enactments repealed and re-enacted:-where any .....
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