Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Year: 1989 Page 9 of about 1,699 results (0.225 seconds)

United States Vs. Broce

Court : US Supreme Court

..... 488 u. s. 579 restraint of the above-described interstate trade and commerce in violation of title 15, united states code, section 1, commonly known as the sherman act." "11. the aforesaid combination and conspiracy consisted of an agreement, understanding and concert of action among the defendants and co-conspirators, ..... of kansas, in unreasonable restraint of the above-described interstate trade and commerce in violation of title 15, united states code, section 1, commonly known as the sherman act." "12. the aforesaid combination and conspiracy consisted of an agreement, understanding and concert of action among the defendants and co-conspirators ..... pleas, respondents were entitled to introduce evidence outside the original record to support their one-conspiracy claim, since, in pleading guilty, they admitted only the acts described in the indictments, not their legal consequences, and that, moreover, since the indictments did not expressly state that the two conspiracies were separate, .....

M.C. Muthanna Vs. Commissioner of Income-tax

Court : Chennai

Reported in : [1989]177ITR501(Mad)

..... nature of the income, we are unable to agree with this line of reasoning. when under clause (b) of rule 6 read with section 17(1)(vi) of the act and section 15 of the act, the payment of excess interest is deemed to be included in the "salary" income and also assessable as such, it cannot be ..... excess interest credited which is declared to be liable to tax under rule 6 is included in the expression "salary" for purposes of sections 15, 16 and 17 of the act. section 15 of the act provides for certain deductions while computing the income chargeable under the head "salary". the interest income in excess of the permissible limit referred ..... footing that the aforesaid amounts had been added back, in the appeals preferred by the assessee reiterating that the excess interest disallowed should be deducted under section 80l of the act, which provided for deduction of interest from certain specified investment, the appellate assistant commissioner took the view that the source for the said amounts is .....

Commissioner of Income-tax Vs. Simson and Mc Conechy Limited

Court : Chennai

Reported in : (1989)75CTR(Mad)164; [1989]177ITR526(Mad)

..... of returns, completion of assessment as well as it reopening. section 153(1) of the act refers to assessments under section 143 or 144 of the act, while section 153(2) of the act deals with assessments, reassessments or recomputation made under section 147 of the act. thus, in section 153 of the act, two distinct and different situations are provided for with reference ..... obtained later the income-tax officer may have reason to believe that income had escaped assessment in the original assessment. to check revenue loss, under section 147 of the act, provision is made to enable the income-tax officer to reopen the proceedings and make a revised assessment. in such a case, an obligation is ..... while considering the return filed by the assessee, the income-tax officer proposed to make an addition of rs. 4,44,635 and in accordance with section 144b of the act, which came into force with effect from january 1, 1976, he prepared a draft of the proposed order of assessment and forwardef it to the .....

Gujarat Water Supply and Sewerage Board Vs. Unique Erectors (Gujarat) ...

Court : Supreme Court of India

Reported in : AIR1989SC973; 1990(1)ARBLR299(SC); [1989]1CompCas389(SC); (1988)2GLR464; JT1989(1)SC285; 1989(1)SCALE170; (1989)1SCC532; [1989]1SCR318; 1989(1)LC452(SC)

..... ,8.1981 till 21.8.1984 (which has been worked out at rs. 29,82,443). however, in exercise of our powers under section 3 of the interest act, 1978 and section 29 of the arbitration act, 1940, we direct that the above principal sum or the unpaid part thereof should carry interest at the same rate from the date of ..... decree).14. having regard to the position in law emerging from the decision of this court in executive engineer (irrigation) balimela and ors. (supra) and section 29 of the arbitration act, 1940 and section 34 of the cpc, we would modify the grant of interest in this case. the arbitrator has directed interest to be paid at 17% per annum from ..... of the alleged disputes to the arbitrator under clause 30 of the agreement. on or about 8th july, 1981 the respondent no. 1 gave notice under section 8 of the arbitration act, 1940 (hereinafter called 'the act') calling upon the petitioner to concur in the appointment of : one shri g.g. vaidhya. on 21st july, 1981, he withdrew the civil suit .....

Commissioner of Income-tax Vs. C.J. Sheth

Court : Chennai

Reported in : (1989)76CTR(Mad)132; [1989]179ITR30(Mad)

..... assessment year 1960-61, the income-tax officer completed the assessment on november 23, 1964, and on the same day, a notice was issued under section 271 read with section 274 of the act calling upon the firm to show cause why penalty should not be levied owing to its failure to file its return in time. after considering the ..... it was at that stage, that the assessee and his son came forward with petitions which had served as the foundation for the issue of notices under section 148 of the act and the reassessments on the basis of the returns submitted pursuant to such notices. it was, therefore, emphasised that at the time when the original assessments ..... 1960, there was a reopening of the assessment and the reassessment was completed only on february 29, 1972. the word "assessment" has been defined in section 2(8) of the act as including reassessment and the definition provision would apply, if there is nothing repugnant in the subject or the context and there is nothing to indicate that .....

Commissioner of Income-tax Vs. Bajrang Lal

Court : Andhra Pradesh

Reported in : [1989]176ITR334(AP)

..... the case before the supreme court are distinguishable from the facts of the present case. thereupon, the revenue applied for and obtained this reference. 4. section 64 of the income-tax act, 1961, provides for inclusion of the income of spouse or minor child in the income of the assessee in certain circumstances. in this case, we ..... the question was whether the interest allowed on the accumulated profits was assessable in the hands of the senior partner (husband/father) under section 16(3)(a)(i) and (ii) of the indian income-tax act, 1922. it was held that the interest accrued to the wife and the minor sons at least indirectly because of their capacity ..... , hyderabad, has stated the following questions for our opinion under section 256(1) of the income-tax act : 'whether, on the facts and in the circumstances of the case, the interest amounts received by the minors, master sanjay kumar and master manoj kumar, are not includible under section 64(1)(iii) in the income of the assessee, sri .....

Org Systems Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(23)LC100Tri(Delhi)

..... reproduced below:- "13. as to the next ground that the collector of central excise had not jurisdiction to adjudicate in the proceedings and jurisdiction under section 11a (2) of the act was only with the assistant collector of central excise and reliance for the argument on the tribunal decision in kwality containers case 1987 (29) elt ..... any place specified therein, the producer or manufacturer, thereof shall pay the duty leviable on such goods upon written demand made within the period specified in section 11a of the act by the proper officer, whether such demand is delivered personally to him, or is left at his dwelling house, and shall also be liable to ..... the petitioner should have been given an opportunity of being heard before the authority making the adjudication. at any rate, i am of opinion that section 124 of the act required that the petitioner should have been given an opportunity of being heard before the collector, who has made the adjudication. as no such opportunity was .....

State of Andhra Pradesh Vs. Garlapati Hanumantha Rao and Company

Court : Andhra Pradesh

Reported in : [1989]75STC300(AP)

..... when the matter came to this court, it was held that the words 'on behalf of any principal' occurring in the definition of dealer in section 2(1)(e)(iv) of the act indicate that the agent is a dealer in respect of each of the principals and that he is deemed to be as many dealers as there ..... after this decision, the legislature again stepped in and enacted the andhra pradesh general sales tax (amendment) act, 1970. by virtue of this amendment act, the original section 11 as it stood on 1st august, 1963, was revived. second proviso was added to section 5(1). the assessments already made were validated. this amendment was again questioned in this court. the ..... and amended the definition of 'dealer'. in the definition of 'dealer' in sub-clause (iv) of clause (e) of section 2, in the place of the word 'principal' the words 'principal or principals' were substituted by act 5 of 1968. the learned government pleader contended that the said amendment was brought in expressly with a view to get over .....

Kewalchand and anr. Vs. SatyanaraIn and anr.

Court : Rajasthan

Reported in : AIR1990Raj49

..... as independent defendants apart from as partners of the firm m/s. oswal metal industries, nagaur and amend their plaint to make them liable under sub-section (3) of section 32 of the partnership act. this order will also not affect the right of the plaintiff to apply under order 30 rule 8(2), c.p.c. to the additional district ..... of order 30 in the code of civil procedure has been newly incorporated in the code. in the old code on account of the provisions contained in section 45 of the contract act, in suits by or against firms, all the members composing the firm were necessary parties. order 30 was introduced in the present code so as to ..... on them was ineffective qua the partnership firm. the learned counsel for the appellants next contended that even if no public notice in the manner proveded in section 72 of the partnership act was served regarding the retirement of the appellants from the partnership firm. it is clear that at least on the date on which the appellants filed application .....

C. Kannan Vs. Returning Officer

Court : Karnataka

Reported in : ILR1989KAR1081; 1989(1)KarLJ409

..... on the high court to dismiss the election petition which did not comply with the provisions of section 81, or section 82 or section 117 of the act. it was emphasized that section 83 did not find place in section 86. under section 87 of the act every election petition shall be tried by the high court as nearly as may be in accordance ..... whether this court should presume that (since the petitioner has not specifically mentioned in the petition) respondent-2 has committed corrupt practices within the meaning of section 123(1)of the act. section 123(1)deals with 'bribery', that is to say:'(a) any gift, offer or promise by a candidate or his agent or by any other ..... of electoral corrupt practice indulged in by the 2nd respondent as a result of which, his election is liable to be set aside.'under what sub-section of section 123 of the act the corrupt practice was committed by respondent-2 is not mentioned in this paragraph. that apart, in this paragraph the petitioner does not mention the material .....