Court : Supreme Court of India
Decided on : Jan-31-1989
Reported in : AIR1989SC959; JT1989(1)SC253; 1989(1)SCALE201; (1989)2SCC405; [1989]1SCR375; 1989(1)LC552(SC)
..... , published in u.p. gazette, part i, dated 26th august, 1961, page 1537.in exercise of the powers conferred by sub-section (3) of section 1 of the uttar pradesh weights and measures (enforcement) act, 1959 (u.p. act no. v of 1959), the governor of uttar pradesh is pleased to appoint the first day of october, 1961, as the date ..... that unless the storage vats are used in transaction for trade and commerce the provisions of the act would not be attracted. in order to appreciate the contention, we would briefly refer to the relevant provisions of the act.4. section 7 of the act imposes prohibition on use of weights and measures other than standard weights and measures. it provides ..... on which the provisions of the said act shall come into force in the whole of uttar pradesh in respect of:(a) .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jan-31-1989
Reported in : (1989)76CTR(AP)56; [1990]186ITR421(AP)
..... the court said : 'even so we are not satisfied that the interest of shahebzadi in the 'jewellery fund' is an asset within the meaning of section 2(e) of the wealth-tax act. under the terms of the trust deed, shahebzadi is merely allowed to wear the jewels. she has no proprietary interest of any sort in the jewels. ..... than twelve months on the valuation date : explanation. - a building or part thereof referred to in clause (iii), clause (iiia) or clause (iiib) of section 27 of the income-tax act shall be includible in the net wealth of the person who is deemed under the said clause to be the owner of that building or part thereof;' 7 ..... agreed with the appellate assistant commissioner. thereupon the aforesaid question was asked to be referred for the opinion of this court which the tribunal did. 4. section 3 of the wealth-tax act (for short, 'the act') levies wealth-tax upon the net wealth of every individual, hindu undivided family and company as on the corresponding valuation date every year .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-31-1989
Reported in : AIR1989Bom331; 1989(2)BomCR433; (1989)91BOMLR139
..... gains out of the intellectual property.23. applying the test of the character of the audience watching these video films , can this audience be called a section of the public or is this audience a private or domestic audience of the defendants in the present case. it cannot be said that the audience which ..... last test which has been applied in such cases is the test of ascertaining the character of the audience in view of the purpose of the copyright act . the copyright act is meant to protect the owner of the copyright against unauthorised performances of his work, thereby entitling him to earn monetary gain from his intellectual property ..... place, where the artists perform. a broadcast, however, posed problems. where does the performance take place?. hence the above decision of the english courts. under our copyright act , 1957 a broadcast to the public is expressly covered. there is no need, therefore, to consider where the 'performance' takes place. hence english decisions on this aspect .....
Tag this Judgment!Court : Chennai
Decided on : Jan-31-1989
Reported in : [1990]181ITR444(Mad)
..... . 16,620 incurred by the assessee in respect of a foreign tour in which she had accompanied her husband. thereupon, the assessment was reopened under section 147(a) of the act and the income-tax officer subjected to tax the amount of rs. 16,620 as perquisite. on appeal by the assessee, the appellate assistant commissioner ..... not concerned, while considering whether such payment would constitute a perquisite, with the obligation on the assessee to undertake the tour. the obligation contemplated under section 17(2)(iv) of the act is an obligation to make a payment or to discharge the liability in respect of the expenses incurred in connection with the tour. earlier, we ..... and that having been met by the company, the tribunal was quite right in treating the expenditure incurred by the company as a perquisite falling within section 17(2)(iv) of the act and subjecting it to tax as well. 4. before proceedings to consider there rival submissions, we may notice a few undisputed facts. the assessee .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-31-1989
Reported in : AIR1989SC1153; 1989(40)ELT280(SC); [1990]184ITR129(SC); JT1989(1)SC450; 1989(1)SCALE226; (1989)1SCC602; [1989]1SCR382; [1989]73STC145(SC); 1989(1)LC503(SC)
..... there should be manufacture of goods. the goods being articles which are known to those who are dealing in the market having their identity as such. section 3 of the act enjoins that there shall be levied and collected in such manner as may be prescribed duties of excise on all excisable goods other than salt which ..... production or manufacture of goods produced or manufactured within the country. this court again in in re the bill to amend section 20 of the sea customs act, 1878 and section 3 of the central excises and salt act, : [1964]3scr787 of the report referring to the aforesaid observations of the judicial committee reiterated that taxable event in the ..... are produced or 'manufactured' in india. 'excisable goods' under section 2d of the act means goods specified in the schedule to the central tariff act, 1985 as being subject to a duty of excise and includes salt. therefore, it is necessary, in a case like this, .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-31-1989
Reported in : (1989)2CALLT101(HC)
..... the time was not of the essence of the contract. such a finding of fact cannot be assailed by any court of law by invoking the jurisdiction under section 30 of the arbitration act. in a recent decision reported in : [1988]3scr426 , indian oil corporation v. indian carbon ltd. the supreme court has re-interacted that the court does not sit ..... findings of fact arrived at by the arbitrator because the grounds on which the award may be challenged are clearly mentioned in clauses (a) to (c) of section 30 of the arbitration act. it is only when a finding of fact is arrived at without any evidence the arbitrator can be guilty of misconduct. this is what has been decided in ..... and competent arbitrator. ordinarily, the whole award is liable to be set aside in whole when it can be struck down under any of the clauses of section 30 of the arbitration act, but the supreme court has approved the setting; aside the part of the award where the error which has occurred in the award relates to a matter .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Pune
Decided on : Jan-31-1989
Reported in : (1990)33ITD270(Pune.)
..... cases and to tax the business income in the entirety in the hands of the representative under the provisions of general charging section which was section 3 of the 1992 act (corresponding to section 4 of 1961 act).the reasons for applying the later mode of assessment was that the income arising from business or profession was chargeable in ..... the hands of the persons "carrying on business" as expressed in section 10 of the 1922 act (corresponding to section 28 of 1961 act). the view taken was that so long as the representative was authorised by the terms of his appointment, either by deed or ..... a trustee, whatever the nature of income, whatever the mode of computation, his liability to pay tax must be determined in accordance with section 41 of 1922 act which was pari materia with section 161(2) of 1961.10. in view of the above decision the submission of the learned departmental representative before us was based on .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jan-31-1989
Reported in : [1990]76STC254(AP)
..... may be noticed that the words 'and other articles made of rubber, plastic foam, synthetic foam or other similar material' in entry 41 were introduced by act 49 of 1976. the very same amendment act also introduced entry 101 in the first schedule. now a reading of both the entries would show that while entry 101 deals with rubber products as such ..... a manufacturer and dealer in tread rubber and vulcanising solution, having its factory at balanagar. the assessment order was revised by the deputy commissioner in exercise of his powers under section 20(2) of the andhra pradesh general sales tax act. he held that tread rubber is liable to be taxed under entry 41 of the first schedule to the ..... act, and that it does not fall under entry 101(ii) of the first schedule, as was held by the assessing authority. on appeal, the sales tax appellate tribunal took the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-01-1989
Reported in : AIR1989SC931; JT1989(1)SC216; 1989(1)SCALE207; (1989)2SCC361; [1989]1SCR396; 1989(1)LC704(SC)
..... has been made wrongly in as much as the high court did not take notice of the amended provision of the west bengal non-agricultural tenancy act, 1949 amended by act 8 of 1974. section 2(4)(a) defines non-agricultural land as land used for purposes not connected with agriculture or horticulture but does not include a homestead to ..... non-agricultural use as evident from the r.s. record of rights. the land is non-agricultural land and as such the application for pre-emption under section 8 of the said act was not maintainable. the misc. case was therefore, dismissed.4. against the said judgment and order, misc. appeal no. 84 of 1980 was filed by ..... is non-agricultural land. but we have held hereinbefore that the land being homestead of an agriculturist is agricultural land. therefore, the amended provision of section 3-a of the said act does not require consideration in the instant appeal in the background of the facts and circumstances of the case and the issues involved herein. the submission .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-01-1989
Reported in : 1989(1)BomCR455; (1989)91BOMLR620
..... empowered to levy tax under the label of octroi. section 127 of the act empowers the corporation to impose the tax which includes octroi under clause (2) sub-clause (a). this power is conceded on behalf of the petitioners. an ..... (e) of rule 16 would apply.4. octroi has now been accepted as a tax which is defined in sub-clause (42) of section 2 of the bombay provincial municipal corporation act, 1949 ('the act') as a cess on the entry of goods into the limits of a city for consumption, use or sale therein. the respondent corporation is ..... elaborate mechanism and procedure for imposing such taxed and their recovery is incorporated under the different provisions of the act as also in octroi rules ('the rules') of the said corporation the validity of which is also not denied by the petitioners. as an annexure, the respondent corporation .....
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