Court : Uttaranchal
Decided on : Dec-06-2003
Reported in : [2004]134STC403(Uttra)
..... incidents of the tax as parliament may by law specify.' explanation omitted by the constitution (sixth amendment) act, 1956, section 4.sub-sections by the constitution (sixth amendment) act, 1956, section 4, for clauses (2) and (3).sub-sections by the constitution (forty-sixth amendment) act, 1982, section 3, for clause (3).(c) article 366(29a) of the constitution :' 4(29a) 'tax ..... goods by the person to whom such transfer, delivery or supply is made ;' [4. ins. by the constitution (forty-sixth amendment) act, 1982, section 4].(d) section 3-f of the u.p, trade tax act, 1948, :'3-f. tax on the right to use any goods or goods involved in the execution of works contract.--(1) notwithstanding ..... right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.' [4. sub-sections by the u.p. act no. 31 of 1995 (with effect from 13-9-1985)]5. in the present matter it is not necessary to dissect various decisions of the supreme .....
Tag this Judgment!Court : Uttaranchal
Decided on : Nov-17-2003
Reported in : (2004)187CTR(Uttranchal)180; [2004]265ITR84(Uttaranchal)
..... impugned notification issued by the central board of direct taxes exceeds the power vested in the central board of direct taxes under section 295 read with section 17(2) and section 192(2c) of the income-tax act. in this connection, it is argued that the development officers of the life insurance corporation gain business for the life insurance ..... the diseases and hospitals for claiming exemption. the point is mentioned only to show that the function of the central board of direct taxes under section 295(1) of the income-tax act is not only to frame rules evaluating the benefit or amenity, but also to itemise such benefits or amenities. in this connection, it may ..... merit in the argument advanced on behalf of the petitioners that no policy has been prescribed by parliament while enacting/ inserting clause (vi) in section 17(2) of the income-tax act and that the central board of direct taxes has framed rules in excess of its authority. in this connection, he relied upon the judgment of .....
Tag this Judgment!Court : Uttaranchal
Decided on : Oct-09-2003
Reported in : (2004)186CTR(Uttranchal)144; [2003]264ITR320(Uttaranchal)
..... tribunal further took the view that free food and beverages and boarding was not a perquisite.5. being aggrieved, the department has come by way of appeal under section 260a of the act, for the assessment year 1992-93.arguments :6. smt. kapila, learned counsel for the department, submitted that every receipt which has a nexus with the service ..... in the u. k. before the assessing officer it was contended, on behalf of the assessee, that off period salary was not exigible to tax under section 9(1)(ii) of the act as it was not earned in india. it was argued that the field break which followed the on period was not a rest period. the assessing officer ..... home products ltd, v. union of india manu/ka/0154/1995 : [1995]215itr758(kar) ). secondly, although section 191 of the act is not overridden by sections 192, 208 and 209(1)(a)(d) of the act, the scheme of sections 208 and 209 of the act indicates that in order to compute advance tax the assessee has to, inter alia, estimate his current income .....
Tag this Judgment!Court : Uttaranchal
Decided on : Dec-15-2003
Reported in : II(2004)BC241
..... or non-payment of the dues, then such disputes shall be settled by arbitration or conciliation as provided under arbitration and conciliation act, 1996. under section 12 of the impugned npa act, 2002, reserve bank of india is empowered, in public interest, to issue guidelines/directions to any securitisation company/reconstruction company ..... long term assets, management of liquidity, asset liability mis-matches and reduction of non-performing assets by adopting measures for recovery/reconstruction. under section 2(zf) the npa act, 2002, 'security interest' is defined as any type of security including mortgage and charge on immovable properties given by the borrower to ..... of any securitisation company or reconstruction company registered with the reserve bank of india as a public financial institution for the purpose of section 4a of the companies act, 1956;(g) defining 'security interest' as any type of security including mortgage and change on immovable properties given for due repayment of .....
Tag this Judgment!Court : Uttaranchal
Decided on : Sep-26-2003
Reported in : AIR2005Utr30
..... the apex court are quoted below : (para 4)'in view of the admitted position that the land in question was acquired under the land acquisition act, 1894 by operation of section 16 of the land acquisition act, it stood vested in the state free from all encumbrances.'14. in u.p. jal nigam v. kalra properties 1996 (3) 124 : ..... the observations of the division bench are quoted below :-'the acquired land, therefore, is fully covered under the definition of 'public purpose' as defined under section 3(f) of land acquisition act for the township of bharat heavy electricals ltd. we have perused the writ petition, counter affidavits and rejoinder affidavit. we are of the opinion that writ ..... 5 of the counter affidavit it has been stated by the respondents that vide notification dated 15-11-1961 and 8-2-1962 issued under sections 4 and 6 of land acquisition act, 1894 land was acquired for a public purpose, namely, construction of dwelling houses for workman and other workers and for setting up a factory .....
Tag this Judgment!Court : Uttaranchal
Decided on : May-28-2003
Reported in : AIR2004Utr7; 2004(1)AWC915(UHC)
..... 1991 sc 356), wherein the supreme court was considering sub-clause (b) of clause 4 of the notification dated august 19, 1983 issued under section 26(5) of the u.p. state universities act, 1974 for the purposes of bona fide residence issued by the state of u.p. for the purposes of admission in the m.b.b. ..... issued by the existing state of uttar pradesh prior to the enforcement of u.p. reorganisation act, 2000 and was in force by virtue of section 86 of the said act within the meaning of law defined in section 2(f) of u.p. reorganisation act, 2000. after issuance of government order dated 20-11-2001 and publication of brochure, the ..... .2. the facts and circumstances under which the impugned order cancelling the admission of the petitioner was passed are that under the xth schedule to u. p. reorganisation act, 2000, 55 seats were allotted for admission in various medical colleges of uttar pradesh to the residents of uttaranchal. the bundelkhund university. jhansi was entrusted to conduct the .....
Tag this Judgment!Court : Uttaranchal
Decided on : Oct-29-2003
Reported in : 2005ACJ1311
..... the vehicle when the accident took place, the insurer shall be deemed to be a judgment-debtor in respect of the liability in view of sub-section (1) of section 96 of the act. it need not be pointed out that the whole concept of getting the vehicle insured by an insurance company is to provide an easy mode of ..... of compensation. the observations are quoted below [united india insurance co. ltd. v. gurjeet kaur, 2005 acj 288(uttaranchal)]:'the only issue is whether appeal under section 173 of the motor vehicles act, 1988 filed by insurance company is non-maintainable. we find merit in the preliminary objection raised on behalf of the claimants. in the above judgment of the ..... of 2001 and on behalf of appellant in appeal no. 1360 of 2001.4. both the appeals were filed under the old motor vehicles act in claims under section 110-a of the motor vehicles act, 1939 for the grant of compensation in respect of injuries suffered by the claimant in the motor accident.5. brief facts giving rise to the .....
Tag this Judgment!Court : Uttaranchal
Decided on : Jun-09-2003
Reported in : 2003CriLJ4189
..... . perusal of the statement under section 313 of the code of the appellant reveal that all the circumstances as have emanated in the case were put to him which gave him opportunity to put forward any ..... 1972 sc 535 : (1972 cri lj 322) to bring home his point of view that the circumstances relied upon against the appellant were not put in the statement under section 313 of code of criminal procedure (hereinafter for short 'code') and therefore these circumstances could not have been used against the appellant to form any opinion abut his guilt ..... and this attitude had forced the occupants including these witnesses to leave the room out of fear. both these witnesses tried to show that the appellant had started acting in such a manner as he had seized by evil spirit as a result of the jagar ritual being held in their house, but it is of significance .....
Tag this Judgment!Court : Uttaranchal
Decided on : Jul-16-2003
Reported in : 2003CriLJ4586
..... evidence also which, in turn, amply substantiate the circumstance under consideration against the appellant.15. ext. ka-3, is the certified copy of the petition under section 125 cr. p.c. which was preferred by the deceased on 10-5-1999. it contains fair averment of the ill-treatment and also specific allegation in ..... chastity. the resistance by the deceased had displeased the appellant who was entertaining grudge against her.4. appellant in his statement under section 313 of the code of criminal procedure while denying the allegation of commission the murder and also refuting the imputations made against his conduct towards the ..... jhoola ghat, district-pithoragarh. deceased was not provided with maintenance allowance for herself and her children and prior to the occurrence she had filed a petition under section 125 of the code of criminal procedure. she was also maltreated by the appellant who even had evil-eye on her and exhibited immoral advances against her .....
Tag this Judgment!Court : Uttaranchal
Decided on : Oct-15-2003
Reported in : 2005ACJ1035; AIR2004Utr36
..... in mact case no. 542 of 1991, the claimants and the owner of the offending vehicle have come to this court by way of appeals from order under section 173 of motor vehicles act, 1988.2. since, common question of law and fact arises for determination, all the above appeals are decided by this common judgment.3. factsdr. ashok kumar ..... singh. being aggrieved by the above two awards given by the tribunal, two appeals (a.o. no. 1101 and 1101a of 2001) have been preferred under section 173 of the motor vehicles act by the claimants. since, the decree has been passed against gyan singh (owner of the bus) only and not against national insurance company (hereinafter referred to as ..... where prior to hiring the driver, the owner satisfies himself that the driver had a license and that he was driving the vehicle competently, there would be no breach of section 149(2)(a)(ii) and in such a case, the insurer would be liable. that, if ultimately, the driving license is found to be fake, the insurer would .....
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