Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: delhi Year: 2006 Page 3 of about 411 results (0.519 seconds)

Kameshwari Finance and Leasing Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2007)109ITD173(Delhi)

..... no other person could take steps to have share transfer registered on or before 5th oct., 1997, the expiry of the lock-in-period. the provisions of section 199 of the act,, mandates that credit for tax deducted and paid to the central government shall be construed as a payment on behalf of the shareholder and credit shall be given ..... rule 30a(1)(ix) is that the purchaser or other person should have taken action for registering the transfer in his name in accordance with the provisions of section 108 of the companies act, 1956. in the present case, the assessee purchased the shares on 18th jan., 1996 and sold the same on 1st nov., 1996. there was, therefore, ..... by registered holders and where action for registering the transfer in the name of the purchaser or other person has been taken in accordance with the provisions of section 108 of the companies act then the credit for payment of tax should be given to the other person. it is, however, necessary that declaration in form no. 15b has to .....

intertoll Ics Cecons O and M Company P. Ltd. Vs. National Highways Aut ...

Court : Delhi

Reported in : 129(2006)DLT146

..... the ground of special equities from these very submissions. mr.a.s.chandhiok, in addition, gave another dimension to the case by referring to the provisions of section 126 of the contract act. i may first take note of this provision before stating his submission :126. contract of guarantee, surety, principal debtor and `creditor'-. a `contract of ..... india (p) ltd. v. national buildings construction corporation ltd. and ors. reported as : 41(1990)dlt359 wherein this court relied upon the provisions of section 126 of the contract act and held that every bank guarantee is a tri-partite contract between the banker, the beneficiary and the person at whose instance the bank issues the bank ..... doubt of controversy. no doubt this court in nangia construction india (supra) held that it is a tri-partite agreement in view of the provisions of section 126 of the contract act. it is also to be noted that in case of state trading corporation of india ltd. (supra), the two judge bench of the supreme court .....

Const. Hans Raj Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 2006(87)DRJ108

..... appearing on behalf of the respondents, was primarily concerned with the question to whether reasons are required to be assigned while disposing of post-confirmation petition under section 164(2) of the act.12. in paragraph 29, the division bench of this court in nirmal lakra's judgment (supra) held as follows:-29. if reasons are not assigned ..... court in s.n. mukherjee's case (supra) is as under:-46.with regard to post confirmation proceedings we find that sub-section (2) of section 164 of the act provides that any person subject to the act who considers himself aggrieved by a finding or sentence of any court-martial which has been confirmed, may present a petition to the ..... due process of the law and the verdict of the security force court was confirmed and it only a post confirmation petition that was filed under section 117(2) of the act and the authority which disposed of the same is not a court and every order passed administratively cannot be subjected to the rigours of principles of .....

M.R. Tobacco Pvt. Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 129(2006)DLT284; 2006(87)DRJ301; [2006]145STC211(Delhi)

..... on distribution of proceeds of the additional duty levied. whether it should impose sales tax on an item of declared goods limited by the restrictions in section 15 of the central sales tax act, 1956 and at the risk of losing a share in the additional excise duty levied in respect of this very item is for the state ..... of re-assessment apart from challenging the virus of notification dated 31st march, 2000, whereby pan masala and gutka were included as goods chargeable to tax under section 4(1)(a) of the act. 3. we have heard learned counsel for the parties and perused the record.4. appearing for the petitioners, mr.gaur made a two-fold submission ..... the schedule are amenable to additional duties of excise under the provisions of the additional duties of excise (goods of special importance) act, 1957. the scheme of section 8 of the andhra pradesh general sales tax act and the schedule to the same particularly in so far as exemption from payment of sales tax is concerned, is different from the .....

K.K. Enterprises Vs. Municipal Corporation of Delhi

Court : Delhi

Reported in : 127(2006)DLT679

..... petitioner and not the lesser, that is, delhi development authority (dda), which is liable on this account.12. lengthy arguments have been generated viz-a-viz section 120 of the act. what it clarifies is that the lesser shall be primarily liable for payment of property tax; the exceptions have been spelt out in the proviso to the first ..... tax. thereafter, a new building had been erected on the said land during the financial year 1962-63. it was in those circumstances that a notice under section 126 of the act had been issued, indicating that the then existing rv of rs.1450/- was proposed to be increased to rs.21600/-. this changes the entire complexion of the ..... operation, if any property is erected or completed and is sought to be assessed even for the first time, then notice will have to be issued under section 126 of the act and the assessment will be operative from the beginning of the current financial year or the completion of the building, whichever is earlier . the learned judge did .....

interglobe Enterprises Ltd. Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 126(2006)DLT589; 2006(203)ELT202(Del)

..... cars in question and that the officers making the seizures had no reason to believe that the cars in question were liable for confiscation under section 111 of the customs act, 1962.8. appearing for the petitioner-company mr.arun jaitley strenuously argued that the seizure of the cars and the investigation initiated by the ..... , according to the respondents, the cars were not even registered for the commercial activity for which the same were imported as was mandatory under section 39 of the motor vehicles act. there was, according to them an unauthorised diversion of goods contrary to the spirit of the scheme, which could be investigated and made a ..... , the petitioner claims to be engaged in providing sales, reservation and other allied customer services to its clients.4. in terms of section 5 of the foreign trade (development and regulation) act, 1992, the central government formulates and announces the import export policy every five years. the said policies for the relevant years envisaged .....

Delhi Cantonment Board Vs. Central Govt. Industrial Tribunal and ors.

Court : Delhi

Reported in : 129(2006)DLT610; 2006(88)DRJ75; (2006)IIILLJ752Del

..... karnataka state road transport corporation : (1983)illj30kant , provided he is doing the kind of work mentioned in section 2(s).9. since the respondents were workmen under the industrial disputes act, section 25f of the act had to be complied with if they had put in 240 days of service in the year prior to the ..... between a permanent employee and a temporary employee (whether a probationer, casual, daily wage or adhoc employee).6. the definition of 'workman' in section 2 of the industrial disputes act states that a workman means :-any person (including an apprentice) employed in any industry to do any manual, unskilled, skilled, technical, operational, ..... termination of their services they raised an industrial dispute which was referred to the industrial tribunal which held that there was violation of section 25f of the industrial disputes act.4. learned counsel for the appellant submitted that the respondents were on probation and hence their services could be terminated without enquiry. .....

Hc Shri Bhagwan Vs. Commissioner of Police, Jt.

Court : Central Administrative Tribunal CAT Delhi

..... between the decision which is perverse and those, which are not. if a decision is arrived at on no evidence or it is thoroughly unreliable or no reasonable person can act on it, the order would be perverse. but, if there is some evidence on record, which is acceptable and which could be relied upon, how so ever compendious it may .....

Super Seals India Limited Vs. Sos Automotive Components (P) Ltd.

Court : Delhi

Reported in : AIR2006Delhi203; 2006(1)ARBLR218(Delhi); 129(2006)DLT23; 2006(87)DRJ268

..... after making reference to some supreme court judgments the court summarised the legal position in the following words:-significantly, before referring the parties to arbitration under section 8 of the present act, the court must be satisfied that the action pending before it is 'the subject of an arbitration agreement'. if the court or judicial authority comes ..... a case where order dated may 9, 2003 was passed by the supreme court in arbitration petition no. 9/2003 in a petition under section 11 of the arbitration and conciliation act. the defendant had objected to the existence of contract between the parties. the court observed that it was not one of those clearcut cases ..... '). both these companies were family concerns, as the shareholders in both the companies were closely related to each other. a scheme of arrangement under sections 391 and 394 of the companies act was formulated by the two companies which was duly approved by this court in co. pet. no. 67/97. as per this scheme, which .....

Joint Cit, Special Range-30 Vs. Pramod Bhasin

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2006)8SOT72(Delhi)

..... the employees contribution is taxable in the hands of employee concerned on the receipt basis in accordance with the provisions of clause (ii) of sub-section (3) of section 17 of the act. he further observed that the assessee does not get vested right at the time of contribution to the fund by the employer. the amount standing ..... required the assessee to show cause why the contribution of employer to pension fund, insurance fund and other schemes should not be taxed as perquisites under section 17(2) of the act. the assessee vide letter dated 22-12-1998 filed a detailed reply. in this regard, the assessee submitted that ge capital, as a policy contributes ..... supreme court referred to above and thus not sustainable. it is concluded that amount of employers contribution towards welfare pension scheme was not perquisite under section 17(2)(v) of the act." in the case of thomas william raffel (supra), itat delhi bench a held that the amount of employers contribution made to the pension fund .....