Array
(
    [0] =>  ..... by the users.9. a perusal of section 15 of the punjab ex-serviceman act, 1978, clearly spells out the commercial nature of business that the corporation could engage in.10. as regards the question of valuation, it is abundantly clear from ..... of such duty to the buyer of such goods. thus, the provider of service only assessee according to section 65 of finance act is to collect service tax from the users of service as contemplated under sections 12a and 12b of central excise act, 1944. the second respondent rightly mentioned in all bills the details including service tax which is payable  ..... of such duty which will form part of the price at which such goods are to be sold. section 12-b of the central excise act contemplates that every person who has paid the duty of excise on any goods under this act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence ..... 
    [1] =>  ..... cross country route for laying the pipeline. competent authority for 5 states could be appointed who will acquire the rou under the petroleum and mineral pipeline act by publishing section 3 and section 6 notified in the official gazette of government of india. simultaneously all approvals/nocs namely pcb/moef approvals/rail, road, river crossings, dm, noc' .....  published in gazette on 12th march, 2005. the competent authority thereafter issued notices to the landowners on 13th may, 2005 and the notification under section 8 of the act was issued on 16th may, 2005 which was affixed on the notice boards of the office of the tehsildar and the panchayat. notification no. 2600  ..... interested person as he was not the owner of the land in question at the time of issuance of notification under section 3 of the act. on publication of gazette notification dated 18th july, 2005 under section 6, the land in question vested with the respondent no. 3 free from all encumbrances, as the competent authority  ..... 
    [2] =>  ..... of, the central government, and includes-----(1) any premises belonging to, or taken on lease by, or on behalf of-----(i) any company as defined in section 3 of the companies act, 1956 (1 of 1956) in which not less than fifty-one per cent of the paid-up share capital is held by the central government; and(ii) .....  recovery of alleged amount on account of other transaction between the petitioner and the respondents and thereforee the estate officer erred in issuing notice under the section 7 of the public premises act, 1971 which is without jurisdiction and liable to be quashed.21. for these reasons rule is made absolute and the writ petition is allowed and  ..... from the 'public premises' by way of a summary procedure.20. the petitioner is not an unauthorized occupant of the public premises for the purposes of section 7 of the public premises act, 1971 and consequently the jurisdiction of the estate officer can not be invoked. in the facts and circumstances no order for payment of arrears of rent ..... 
    [3] =>  ..... of transfer of securities c) such other records as may be specified by the board for carrying out the activities as share transfer agent.the definition available under section 65(19) of the act is reproduced below: i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or iv) any incidental or auxiliary  ..... in this context, the learned counsel pointed out the contents of foot note no. 52(a) inserted when clause (zzzi) under sub-section (105) of section 65 came ;into existence. the foot note reads: "inserted by the finance act, 2006 with effect from a date yet to be notified." drawing inference from this fact, it was pleaded by the learned counsel  ..... or the rta in such manner as may be specified in the bye laws and operating instructions and shall upon termination of this agreement or upon the rta ceasing to act as such in respect of the said security, entrust all such records to the care and custody of the issuer.9. from the above, lit appears that the  ..... 
    [4] =>  .....  mistake apparent from the record in respect of its earlier order dated 12.7.2002 warranting the exercise by the itat of its power of rectification under section 254(2) of the act, we do not consider it necessary to discuss in detail the cases cited by the counsel for the assessed. we may nevertheless refer to the decision  ..... , to that extent, there is a mistake apparent on record. not adjudicating upon a particular ground, though raised in the appeal, constitutes a rectifiable mistake under section 254(2) of the act and hence we recall the order of the tribunal dated 12.7.2002 for the limited purpose of adjudicating upon this particular ground i.e. ground no. 7 ..... of warehousing charges paid to m/s pradeep oil corporation. the ao negatived the plea of the assessed that these were contractual payments warranting tds in terms of section 194-c of the act at 2 per cent. the ao held that 'the composite arrangement is in essence an arrangement for taking the premises on rent. hence, the payment is ..... 
    [5] =>  ..... the court's intervention should be minimal.35. per contra, counsel for the plaintiffs contended that the provisions of the arbitration and conciliation act, including section 5 of the said act, cannot be invoked for the reason that arbitration, by its very nature, is an alternative dispute resolution mechanism involving consent of both ..... kumar texturisers : air1999bom118 wherein it was held that a conjoint reading of section 5, section 34, section 37 and section 14(2) of the arbitration & conciliation act of 1996 will show that the court can intervene only in cases covered by section 14, section 34 and section 37. 33. strong reliance was also placed by counsel for defendants in .....  had been framed on 28th june, 2005, but since the said application had been filed without invoking the provisions of section 5 of the arbitration & conciliation act, 1996 as also section 9 of the civil procedure code, the same was withdrawn with liberty to file an appropriate application in terms of the new policy ..... 
    [6] =>  ..... article 45 of schedule 1 specifies the proper stamp duty payable on instrument of partition as defined in section 2(15) of the act. in the present case, it is apparent that the parties have not relied on the memorandum of family arrangement for the purposes of arriving at a  ..... also a final order for effecting a partition passed by any revenue-authority or any civil court and an award by an arbitrator directing a partition. 7. section 3 of the act stipulates that every instrument specified in schedule-1 shall be chargeable with the duty of the amount as indicated in that schedule as the proper duty thereof.  ..... , the appellants have filed the present appeals. 2. along with the present appeals, the appellants have also filed an application (cm no.8100/2006) under section 5 of the limitation act for condensation of delay in filing and refiling of the present appeals totalling to 375 days. as per the report of the registry, there is a delay  ..... 
    [7] =>  .....  from the department of telecommunication and he was fully covered under the definition of 'taxable service'. it was further stressed that though demand raised under section 11d of the central excise act could not be confirmed, the liability of the appellants to pay service tax demanded, continues to remain so. on this ground, it cannot be ..... .e.f. 16-8-2002. however, the learned assistant commissioner imposed a penalty of rs. 1,000/- under section 77, rs. 3,30,000/- under section 78, rs. 500/- under section 75a and rs. 77,500/- under section 79 of the act.2. when the matter was taken up before the commissioner (appeals), he dropped the penalty imposed under ..... -9-2003 charging interest and contemplating penal action under sections 76, 77, 78, 71 and 75a of the act.eventually, the demand of service tax made under section 11d of the central excise act was dropped by the assistant commissioner on the observation that during the material period, section 11d cannot be invoked as the same was made  ..... 
    [8] =>  .....  is admissible to widow of a 'railway servant'. unscreened casual labourer with temporary status does not fall within the definition of "railway servants", defined under section 3(23) of the aforesaid rules. similarly, unscreened casual labourer with temporary status does not fall within the definition of "temporary railway servant" in terms ..... service. such casual labour who acquire temporary status, will not, however, be brought on to the permanent establishment unless they are selected through regular section boards for class iv staff. they will have a prior claim over others to permanent recruitment and they will be considered for regular employment without .....  of the relevant rules and after a proper competition among qualified persons, the same would not confer any right on the appointee. high courts acting under article 226 of the constitution of india, should not ordinarily issue directions for absorption, regularization or permanent continuance unless the recruitment itself was made ..... 
    [9] =>  ..... of 2003 on the subject of 'computation of income from international transaction having regard to arm's length price - reference to transfer pricing officer under section 92ca of the act.' this instruction provided, inter alia, that 'wherever the aggregate value of international transaction exceeds rs. 5 crores, the case should be picked up for .....  power to be used only in the manner and subject to the conditions stipulated in the provision. in the context of a similar phrase occurring in section 245e of the act permitting the settlement commission to reopen proceedings where it thinks it 'necessary or expedient', the hon'ble supreme court in cit v. paharpur cooling towers .....  of the legal position, the question of the cbdt's binding instruction being contrary to the statute does not arise. the instructions are consistent with section 119 of the act and thereforee not contrary to any of the decisions cited including azadi bachao andolan (supra), yum restaurants india pvt. ltd. (supra) and m. ..... 
)
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Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Court: delhi Year: 2006 Page 35 of about 411 results (0.349 seconds)

Oct 06 2006 (TRI)

Punjab Ex-servicemen Vs. Commissioner of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-06-2006

Reported in : (2006)(113)ECC590

..... by the users.9. a perusal of section 15 of the punjab ex-serviceman act, 1978, clearly spells out the commercial nature of business that the corporation could engage in.10. as regards the question of valuation, it is abundantly clear from ..... of such duty to the buyer of such goods. thus, the provider of service only assessee according to section 65 of finance act is to collect service tax from the users of service as contemplated under sections 12a and 12b of central excise act, 1944. the second respondent rightly mentioned in all bills the details including service tax which is payable ..... of such duty which will form part of the price at which such goods are to be sold. section 12-b of the central excise act contemplates that every person who has paid the duty of excise on any goods under this act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence .....

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Oct 09 2006 (HC)

Landmark Infracon P. Ltd. Vs. Union of India (Uoi) Through Ministry of ...

Court : Delhi

Decided on : Oct-09-2006

Reported in : 133(2006)DLT627; 2007(98)DRJ568

..... cross country route for laying the pipeline. competent authority for 5 states could be appointed who will acquire the rou under the petroleum and mineral pipeline act by publishing section 3 and section 6 notified in the official gazette of government of india. simultaneously all approvals/nocs namely pcb/moef approvals/rail, road, river crossings, dm, noc' ..... published in gazette on 12th march, 2005. the competent authority thereafter issued notices to the landowners on 13th may, 2005 and the notification under section 8 of the act was issued on 16th may, 2005 which was affixed on the notice boards of the office of the tehsildar and the panchayat. notification no. 2600 ..... interested person as he was not the owner of the land in question at the time of issuance of notification under section 3 of the act. on publication of gazette notification dated 18th july, 2005 under section 6, the land in question vested with the respondent no. 3 free from all encumbrances, as the competent authority .....

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Oct 10 2006 (HC)

Anz Grindlays Bank, Plc. Vs. Union of India (Uoi) and ors.

Court : Delhi

Decided on : Oct-10-2006

Reported in : IV(2006)BC548; [2007]137CompCas251(Delhi); 133(2006)DLT712; 2006(91)DRJ453

..... of, the central government, and includes-----(1) any premises belonging to, or taken on lease by, or on behalf of-----(i) any company as defined in section 3 of the companies act, 1956 (1 of 1956) in which not less than fifty-one per cent of the paid-up share capital is held by the central government; and(ii) ..... recovery of alleged amount on account of other transaction between the petitioner and the respondents and thereforee the estate officer erred in issuing notice under the section 7 of the public premises act, 1971 which is without jurisdiction and liable to be quashed.21. for these reasons rule is made absolute and the writ petition is allowed and ..... from the 'public premises' by way of a summary procedure.20. the petitioner is not an unauthorized occupant of the public premises for the purposes of section 7 of the public premises act, 1971 and consequently the jurisdiction of the estate officer can not be invoked. in the facts and circumstances no order for payment of arrears of rent .....

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Oct 10 2006 (TRI)

Cce Vs. Ankit Consultancy Ltd. and Shri

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-10-2006

Reported in : (2007)6STR101

..... of transfer of securities c) such other records as may be specified by the board for carrying out the activities as share transfer agent.the definition available under section 65(19) of the act is reproduced below: i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or iv) any incidental or auxiliary ..... in this context, the learned counsel pointed out the contents of foot note no. 52(a) inserted when clause (zzzi) under sub-section (105) of section 65 came ;into existence. the foot note reads: "inserted by the finance act, 2006 with effect from a date yet to be notified." drawing inference from this fact, it was pleaded by the learned counsel ..... or the rta in such manner as may be specified in the bye laws and operating instructions and shall upon termination of this agreement or upon the rta ceasing to act as such in respect of the said security, entrust all such records to the care and custody of the issuer.9. from the above, lit appears that the .....

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Oct 11 2006 (HC)

Commissioner of Income-tax Vs. Hindustan Coca Cola Beverages (P) Ltd.

Court : Delhi

Decided on : Oct-11-2006

Reported in : (2007)207CTR(Del)119; [2007]293ITR163(Delhi)

..... mistake apparent from the record in respect of its earlier order dated 12.7.2002 warranting the exercise by the itat of its power of rectification under section 254(2) of the act, we do not consider it necessary to discuss in detail the cases cited by the counsel for the assessed. we may nevertheless refer to the decision ..... , to that extent, there is a mistake apparent on record. not adjudicating upon a particular ground, though raised in the appeal, constitutes a rectifiable mistake under section 254(2) of the act and hence we recall the order of the tribunal dated 12.7.2002 for the limited purpose of adjudicating upon this particular ground i.e. ground no. 7 ..... of warehousing charges paid to m/s pradeep oil corporation. the ao negatived the plea of the assessed that these were contractual payments warranting tds in terms of section 194-c of the act at 2 per cent. the ao held that 'the composite arrangement is in essence an arrangement for taking the premises on rent. hence, the payment is .....

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Oct 12 2006 (HC)

Citi Corp and anr. Vs. Todi Investors and anr.

Court : Delhi

Decided on : Oct-12-2006

Reported in : 2006(4)ARBLR119(Delhi); 2006(33)PTC631(Del)

..... the court's intervention should be minimal.35. per contra, counsel for the plaintiffs contended that the provisions of the arbitration and conciliation act, including section 5 of the said act, cannot be invoked for the reason that arbitration, by its very nature, is an alternative dispute resolution mechanism involving consent of both ..... kumar texturisers : air1999bom118 wherein it was held that a conjoint reading of section 5, section 34, section 37 and section 14(2) of the arbitration & conciliation act of 1996 will show that the court can intervene only in cases covered by section 14, section 34 and section 37. 33. strong reliance was also placed by counsel for defendants in ..... had been framed on 28th june, 2005, but since the said application had been filed without invoking the provisions of section 5 of the arbitration & conciliation act, 1996 as also section 9 of the civil procedure code, the same was withdrawn with liberty to file an appropriate application in terms of the new policy .....

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Oct 12 2006 (HC)

B.S. Goel and ors. Vs. the Registrar, High Court of Delhi

Court : Delhi

Decided on : Oct-12-2006

Reported in : AIR2007Delhi72

..... article 45 of schedule 1 specifies the proper stamp duty payable on instrument of partition as defined in section 2(15) of the act. in the present case, it is apparent that the parties have not relied on the memorandum of family arrangement for the purposes of arriving at a ..... also a final order for effecting a partition passed by any revenue-authority or any civil court and an award by an arbitrator directing a partition. 7. section 3 of the act stipulates that every instrument specified in schedule-1 shall be chargeable with the duty of the amount as indicated in that schedule as the proper duty thereof. ..... , the appellants have filed the present appeals. 2. along with the present appeals, the appellants have also filed an application (cm no.8100/2006) under section 5 of the limitation act for condensation of delay in filing and refiling of the present appeals totalling to 375 days. as per the report of the registry, there is a delay .....

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Oct 12 2006 (TRI)

Prabha Tele Communication Vs. Commissioner of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Oct-12-2006

Reported in : (2007)7STR17

..... from the department of telecommunication and he was fully covered under the definition of 'taxable service'. it was further stressed that though demand raised under section 11d of the central excise act could not be confirmed, the liability of the appellants to pay service tax demanded, continues to remain so. on this ground, it cannot be ..... .e.f. 16-8-2002. however, the learned assistant commissioner imposed a penalty of rs. 1,000/- under section 77, rs. 3,30,000/- under section 78, rs. 500/- under section 75a and rs. 77,500/- under section 79 of the act.2. when the matter was taken up before the commissioner (appeals), he dropped the penalty imposed under ..... -9-2003 charging interest and contemplating penal action under sections 76, 77, 78, 71 and 75a of the act.eventually, the demand of service tax made under section 11d of the central excise act was dropped by the assistant commissioner on the observation that during the material period, section 11d cannot be invoked as the same was made .....

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Oct 13 2006 (TRI)

Smt. Bhagwati Devi, W/O Late Shri Vs. Union of India (Uoi) Through the

Court : Central Administrative Tribunal CAT Delhi

Decided on : Oct-13-2006

..... is admissible to widow of a 'railway servant'. unscreened casual labourer with temporary status does not fall within the definition of "railway servants", defined under section 3(23) of the aforesaid rules. similarly, unscreened casual labourer with temporary status does not fall within the definition of "temporary railway servant" in terms ..... service. such casual labour who acquire temporary status, will not, however, be brought on to the permanent establishment unless they are selected through regular section boards for class iv staff. they will have a prior claim over others to permanent recruitment and they will be considered for regular employment without ..... of the relevant rules and after a proper competition among qualified persons, the same would not confer any right on the appointee. high courts acting under article 226 of the constitution of india, should not ordinarily issue directions for absorption, regularization or permanent continuance unless the recruitment itself was made .....

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Oct 16 2006 (HC)

Sony India (P.) Ltd. Vs. Central Board of Direct Taxes and anr.

Court : Delhi

Decided on : Oct-16-2006

Reported in : (2006)206CTR(Del)157; [2007]288ITR52(Delhi)

..... of 2003 on the subject of 'computation of income from international transaction having regard to arm's length price - reference to transfer pricing officer under section 92ca of the act.' this instruction provided, inter alia, that 'wherever the aggregate value of international transaction exceeds rs. 5 crores, the case should be picked up for ..... power to be used only in the manner and subject to the conditions stipulated in the provision. in the context of a similar phrase occurring in section 245e of the act permitting the settlement commission to reopen proceedings where it thinks it 'necessary or expedient', the hon'ble supreme court in cit v. paharpur cooling towers ..... of the legal position, the question of the cbdt's binding instruction being contrary to the statute does not arise. the instructions are consistent with section 119 of the act and thereforee not contrary to any of the decisions cited including azadi bachao andolan (supra), yum restaurants india pvt. ltd. (supra) and m. .....

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