Array ( [0] => ..... .that the circular issued by the central board of revenue is binding on all officers and persons employed in the execution of the income-tax act, under section 5(8) of the 1922 act, and section 119 of the 1961 act, is recognized in the decision reported in navnit lal c. javeri v. k.k. sen, a.a.o. of income-tax : [1965 ..... availability of taxable profits in each of these 8 years. to express it differently, under section 33 of the income-tax act, the company can claim development rebate upto a period of 8 years, from the date of the installation of the machinery. from the records mad; available ..... the rebate can only be claimed only if it is debited in the profit and loss account. the first contention is clearly not correct, for under section 33 of the income-tax act, development rebate is to be actually allowed in any of the 8 years following the acquisition or installation of an asset or machinery, depending on the ..... [1] => ..... hence this reference.3. the relevant notification is st-3124/x-1012(4) dated 1st july, 1966. it is a notification under section 3-a of the act and prescribes a rate of 6 per cent. on the turnover of 'paper other than hand-made paper'. the contention put forth ..... their turnover was liable to tax at the general rate of 2 per cent., as prescribed by the charging section 3 of the u.p. sales tax act (hereinafter referred to as the act). the sales tax officer, on the other hand, obviously relying upon a notification dated 1st july, 1966, ..... 'food colours' and 'syrup essences' which are descriptive of the class of goods the sales of which are to be taxed under the act have to be construed in the sense in which they are popularly understood by those who deal in them and who purchase and use them. ..... r.l. gulati, j.1. this is a reference under section 11(1) of the u.p. sales tax act. the additional judge (revisions), sales tax, lucknow, at the instance of the assessee, has referred the following question ..... [2] => ..... that normally courts are loath to interfere with orders condoning delay. this, however, is not a rule inflexible and in appropriate cases even an order under section 5, limitation act can be interfered with under article 226 of the constitution. this objection must, therefore, be overruled. as there was considerable controversy as to whether the ..... duty of sending notices, even if it be assumed that a notice was necessary to the state government, was upon the assistant consolidation officer under section 9 of the act. the consolidation officer has to decide such cases as cannot by conciliation or settlement be decided before the assistant consolidation officer. it is no part ..... and notices in c. h. form 5 were also issued showing them as tenure-holders. no objections were filed within the time prescribed under section 9 (2) of the act-subsequently, an objection was filed on 10-2-1970. by the additional collector shahjahanpur, stating therein that the land had been declared as surplus ..... [3] => ..... relief of temporary injunction claimed by the plaintiff, which has given rise to this revision, was also confined, as already mentioned, to the tubewell.5. section 16 of the code of civil procedure reads as under:'suits to be instituted where subject-matter situate-- subject to the pecuniary or other limitations prescribed by ..... matter and not a matter essential for the grant of relief and accordingly section 16(d) will not be attracted. the contention is not correct. section 38 of the specific relief act speaks about the grant of perpetual injunctions. sub-section fiii) of section 38 says that when the defendant invades or threatens to invade the plaintiff' ..... s right to or enjoyment of the property the court may grant a perpetual injunction in the circumstances detailed in the section. thus ..... [4] => ..... case. there must be finality to every proceeding. we have seen that the same award had been filed by brij gopal in court and he made an application under section 17 of the act on 9th december, 1954 and prayed that the award be made a rule of the court. that application was rejected on 14-8-1956. if brij gopal failed ..... be better if the original award was withdrawn from the record of the appeal in the high court for being filed in an appropriate court by the arbitrators under section 14 of the act. on september 17, 1958 brij gopal applied to the high court for permission to receive back the original award. he was permitted to take the award back and ..... matter was taken in appeal to the high court which was dismissed on the same ground in march 1954. in november 1954 brij gopal filed an application under section 17 of the act court of the civil judge, agra, praying that the award dated august 18, 1944 be filed and be made a rule of the court. on the pleadings of the ..... [5] => ..... unable to agree with this contention of the learned counsel for the simple reason that in the punjab general clauses act, 1898, section 22(36) of the said act provides that in that act and in all punjab acts, unless there is anything repugnant in the subject or context 'notification' shall mean a notification published under proper authority ..... notification in the official gazette, is liable to be set aside because according to the learned counsel it is not necessary that a notification under section 238 of the act should be published in the official gazette. the learned counsel contends that there is no grievance made out by the writ petitioners in the ..... the appellants, in support of the letters patent appeal, vehemently argued that the finding of the learned single judge, that the notification issued under section 238 of the act was incompetent as the said notification did not give reasons for the supersession of the committee because the schedule mentioned in the body of the notification ..... [6] => ..... .1.17. now that brings us to the question whether the appellant has proved the alternative plea of cruelty so as to get relief under section 10(1)(b) of the act. section 10(a)(b) of the act also provides that a decree of judicial separation may be given on the ground that the other party has treated the petitioner with such cruelty ..... respondent continued to be sexually weak the decision to go to the court of law was inevitably made.26. mr. tandon had also sought to urge that under section 23 of the act even if any of the grounds exists for granting relief the court has still to be satisfied that the petitioner has not in any manner condoned the cruelty and ..... order to defeat a party must be such a delay which will operate as bar to the ground of relief operate as bar to the ground of relief under section 23 of the act. that is , the delay which could be described as either unnecessary or improper or as culpable delay. it really means the delay for which some blame can be ..... [7] => ..... referred to as the tribunal, for trial. the tribunal impleaded the shiromani gurdwara prabandhak committee, hereinafter called the committee, as a respondent to these petitions under section 15 of the act.3. the committee controverted the claims of the petitioners and denied the right of the mahant to grant leases for such a long period in lieu of ..... brother jaswant singh and gurbachan singh, uncle of the firsts two. these three, on receiving notices, made petitions nos. 34, 36 and 35 respectively, under section 5 of the act praying that some parcels of land had been leased out to them for consideration for a period of 20 years from sawni 1954 to harhi 1974 by mahant ..... sikh gurdwara. later on, the government published a list of the properties alleged to belong to the said gurdwara. the state government also issued notices under section 3(3) of the act to the persons, who were said to be in possession of some of the properties mentioned in the list so published. among those persons, to whom ..... [8] => ..... virginia constitution now allows for the first time special or local legislation for counties as well as for cities. revised constitution of virginia, article vii, section 2. those provisions now permit counties the constitutional flexibility formerly afforded only to cities in providing services for their citizens." brief for appellant commonwealth of virginia ..... virginia 117 (1969): "there is no reason to make any distinction between general assembly and congressional apportionment. for this reason, the proposed section [art. ii, 6] combines the provisions of sections 43 and 55 so that a common set of principles applies to apportionment of legislative seats and congressional seats." [ footnote 2/10 ] ..... immediately and not be subject to the limitations contained in article iv, section 13, of this constitution." [ footnote 2 ] va.code. ann. 24.1-12.1 (supp. 1972). [ footnote 3 ] va.code ann. 24.1-14.1, as amended by c. 246, acts of assembly, june 14, 1971. [ footnote 4 ] the reapportionment ..... [9] => ..... spent by him on the repairs of the property.4. shri sarin, the learned counsel for the appellant, argues that clauses (a) and (g) of section 21 and clause (k) of section 56 of the specific relief act bar the filing of such a suit. in view of the circumstances mentioned above, award of pecuniary compensations would not be an adequate relief to ..... on the repairs of the property, it cannot be said that he has no personal interest in the matter in terms of clause (k) of section 56 of the specific relief act. these provisions of the said act have, therefore, no application to the present case. the ruling anil kumar v. bhagirath lal ilr (1961) 2 punj 737 = (air 1962 punj 514) relied ..... ) Explosives Act 1884 Section 4 Definitions - Sortby Old - Year 1973 - Page 15 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Year: 1973 Page 15 of about 961 results (0.204 seconds)

Feb 19 1973 (HC)

The Secretary, Simco Meters Workers' Union and Anr. Vs. the Management ...

Court : Chennai

Decided on : Feb-19-1973

Reported in : (1973)ILLJ464Mad

..... .that the circular issued by the central board of revenue is binding on all officers and persons employed in the execution of the income-tax act, under section 5(8) of the 1922 act, and section 119 of the 1961 act, is recognized in the decision reported in navnit lal c. javeri v. k.k. sen, a.a.o. of income-tax : [1965 ..... availability of taxable profits in each of these 8 years. to express it differently, under section 33 of the income-tax act, the company can claim development rebate upto a period of 8 years, from the date of the installation of the machinery. from the records mad; available ..... the rebate can only be claimed only if it is debited in the profit and loss account. the first contention is clearly not correct, for under section 33 of the income-tax act, development rebate is to be actually allowed in any of the 8 years following the acquisition or installation of an asset or machinery, depending on the .....

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Feb 19 1973 (HC)

Kilburn and Co. Ltd. Vs. Commissioner of Sales Tax

Court : Allahabad

Decided on : Feb-19-1973

Reported in : [1973]31STC625(All)

..... hence this reference.3. the relevant notification is st-3124/x-1012(4) dated 1st july, 1966. it is a notification under section 3-a of the act and prescribes a rate of 6 per cent. on the turnover of 'paper other than hand-made paper'. the contention put forth ..... their turnover was liable to tax at the general rate of 2 per cent., as prescribed by the charging section 3 of the u.p. sales tax act (hereinafter referred to as the act). the sales tax officer, on the other hand, obviously relying upon a notification dated 1st july, 1966, ..... 'food colours' and 'syrup essences' which are descriptive of the class of goods the sales of which are to be taxed under the act have to be construed in the sense in which they are popularly understood by those who deal in them and who purchase and use them. ..... r.l. gulati, j.1. this is a reference under section 11(1) of the u.p. sales tax act. the additional judge (revisions), sales tax, lucknow, at the instance of the assessee, has referred the following question .....

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Feb 20 1973 (HC)

Chamba Singh Vs. State of U.P. and ors.

Court : Allahabad

Decided on : Feb-20-1973

Reported in : AIR1973All552

..... that normally courts are loath to interfere with orders condoning delay. this, however, is not a rule inflexible and in appropriate cases even an order under section 5, limitation act can be interfered with under article 226 of the constitution. this objection must, therefore, be overruled. as there was considerable controversy as to whether the ..... duty of sending notices, even if it be assumed that a notice was necessary to the state government, was upon the assistant consolidation officer under section 9 of the act. the consolidation officer has to decide such cases as cannot by conciliation or settlement be decided before the assistant consolidation officer. it is no part ..... and notices in c. h. form 5 were also issued showing them as tenure-holders. no objections were filed within the time prescribed under section 9 (2) of the act-subsequently, an objection was filed on 10-2-1970. by the additional collector shahjahanpur, stating therein that the land had been declared as surplus .....

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Feb 20 1973 (HC)

Om Prakash and anr. Vs. Anar Singh and ors.

Court : Allahabad

Decided on : Feb-20-1973

Reported in : AIR1973All555

..... relief of temporary injunction claimed by the plaintiff, which has given rise to this revision, was also confined, as already mentioned, to the tubewell.5. section 16 of the code of civil procedure reads as under:'suits to be instituted where subject-matter situate-- subject to the pecuniary or other limitations prescribed by ..... matter and not a matter essential for the grant of relief and accordingly section 16(d) will not be attracted. the contention is not correct. section 38 of the specific relief act speaks about the grant of perpetual injunctions. sub-section fiii) of section 38 says that when the defendant invades or threatens to invade the plaintiff' ..... s right to or enjoyment of the property the court may grant a perpetual injunction in the circumstances detailed in the section. thus .....

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Feb 20 1973 (SC)

Brij Gopal Mathur and anr. Vs. Kishan Gopal Mathur and ors.

Court : Supreme Court of India

Decided on : Feb-20-1973

Reported in : AIR1973SC1096; (1973)1SCC635; 1973(5)LC566(SC)

..... case. there must be finality to every proceeding. we have seen that the same award had been filed by brij gopal in court and he made an application under section 17 of the act on 9th december, 1954 and prayed that the award be made a rule of the court. that application was rejected on 14-8-1956. if brij gopal failed ..... be better if the original award was withdrawn from the record of the appeal in the high court for being filed in an appropriate court by the arbitrators under section 14 of the act. on september 17, 1958 brij gopal applied to the high court for permission to receive back the original award. he was permitted to take the award back and ..... matter was taken in appeal to the high court which was dismissed on the same ground in march 1954. in november 1954 brij gopal filed an application under section 17 of the act court of the civil judge, agra, praying that the award dated august 18, 1944 be filed and be made a rule of the court. on the pleadings of the .....

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Feb 21 1973 (HC)

Puran Chand Gupta and anr. Vs. the State of Punjab and ors.

Court : Punjab and Haryana

Decided on : Feb-21-1973

Reported in : AIR1973P& H450

..... unable to agree with this contention of the learned counsel for the simple reason that in the punjab general clauses act, 1898, section 22(36) of the said act provides that in that act and in all punjab acts, unless there is anything repugnant in the subject or context 'notification' shall mean a notification published under proper authority ..... notification in the official gazette, is liable to be set aside because according to the learned counsel it is not necessary that a notification under section 238 of the act should be published in the official gazette. the learned counsel contends that there is no grievance made out by the writ petitioners in the ..... the appellants, in support of the letters patent appeal, vehemently argued that the finding of the learned single judge, that the notification issued under section 238 of the act was incompetent as the said notification did not give reasons for the supersession of the committee because the schedule mentioned in the body of the notification .....

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Feb 21 1973 (HC)

Rita Nijhawan Vs. Balakishan Nijhawan

Court : Delhi

Decided on : Feb-21-1973

Reported in : AIR1973Delhi200; 9(1973)DLT222

..... .1.17. now that brings us to the question whether the appellant has proved the alternative plea of cruelty so as to get relief under section 10(1)(b) of the act. section 10(a)(b) of the act also provides that a decree of judicial separation may be given on the ground that the other party has treated the petitioner with such cruelty ..... respondent continued to be sexually weak the decision to go to the court of law was inevitably made.26. mr. tandon had also sought to urge that under section 23 of the act even if any of the grounds exists for granting relief the court has still to be satisfied that the petitioner has not in any manner condoned the cruelty and ..... order to defeat a party must be such a delay which will operate as bar to the ground of relief operate as bar to the ground of relief under section 23 of the act. that is , the delay which could be described as either unnecessary or improper or as culpable delay. it really means the delay for which some blame can be .....

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Feb 21 1973 (HC)

Shiromani Gurdwara Prabandhak Committee, Amritsar Vs. Sewa Singh

Court : Punjab and Haryana

Decided on : Feb-21-1973

Reported in : AIR1973P& H414

..... referred to as the tribunal, for trial. the tribunal impleaded the shiromani gurdwara prabandhak committee, hereinafter called the committee, as a respondent to these petitions under section 15 of the act.3. the committee controverted the claims of the petitioners and denied the right of the mahant to grant leases for such a long period in lieu of ..... brother jaswant singh and gurbachan singh, uncle of the firsts two. these three, on receiving notices, made petitions nos. 34, 36 and 35 respectively, under section 5 of the act praying that some parcels of land had been leased out to them for consideration for a period of 20 years from sawni 1954 to harhi 1974 by mahant ..... sikh gurdwara. later on, the government published a list of the properties alleged to belong to the said gurdwara. the state government also issued notices under section 3(3) of the act to the persons, who were said to be in possession of some of the properties mentioned in the list so published. among those persons, to whom .....

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Feb 21 1973 (FN)

Mahan Vs. Howell

Court : US Supreme Court

Decided on : Feb-21-1973

..... virginia constitution now allows for the first time special or local legislation for counties as well as for cities. revised constitution of virginia, article vii, section 2. those provisions now permit counties the constitutional flexibility formerly afforded only to cities in providing services for their citizens." brief for appellant commonwealth of virginia ..... virginia 117 (1969): "there is no reason to make any distinction between general assembly and congressional apportionment. for this reason, the proposed section [art. ii, 6] combines the provisions of sections 43 and 55 so that a common set of principles applies to apportionment of legislative seats and congressional seats." [ footnote 2/10 ] ..... immediately and not be subject to the limitations contained in article iv, section 13, of this constitution." [ footnote 2 ] va.code. ann. 24.1-12.1 (supp. 1972). [ footnote 3 ] va.code ann. 24.1-14.1, as amended by c. 246, acts of assembly, june 14, 1971. [ footnote 4 ] the reapportionment .....

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Feb 21 1973 (HC)

Hakim Ram Saran Dass Vs. Manik Chand

Court : Punjab and Haryana

Decided on : Feb-21-1973

Reported in : AIR1974P& H45

..... spent by him on the repairs of the property.4. shri sarin, the learned counsel for the appellant, argues that clauses (a) and (g) of section 21 and clause (k) of section 56 of the specific relief act bar the filing of such a suit. in view of the circumstances mentioned above, award of pecuniary compensations would not be an adequate relief to ..... on the repairs of the property, it cannot be said that he has no personal interest in the matter in terms of clause (k) of section 56 of the specific relief act. these provisions of the said act have, therefore, no application to the present case. the ruling anil kumar v. bhagirath lal ilr (1961) 2 punj 737 = (air 1962 punj 514) relied .....

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