Array ( [0] => ..... wheels fitted with engine capacity of not exceeding twentyfive cubic centimeters. the definition of the motor vehicle includes tractor etc. the tractor has been defined under section 2(44) of the motor vehicle act, which runs as follows : '2(44). 'tractor' means a motor vehicle which is not itself constructed to carry any load (other than equipment ..... petitioner is liable to pay tax on the tractor in accordance with the charging section 3 of the act. the motor vehicle has been defined under section 2 (g) of the act, which means motor vehicles as defined in clause (28) of section 2 of the motor vehicle act, 1988. the tractor is included within the aforesaid definition. this apart, the ..... it should not be treated as a motor vehicle as defined under section 2(g) of the act, read with section 2(28) of the motor vehicles act.5. learned counsel appearing for the state, on the other hand, submitted that section 2(28) of the motor vehicles act defines the motor vehicle as genus and the tractor is one ..... [1] => ..... shall be computed under the head 'profits and gains of business' which, in turn, refers to section 28 to section 44d and which will exclude section 71 and section 72 of the act. therefore, section 80ab does not control section 80hhc(3). therefore, section 80hhc is a complete code by itself. hence, there is no merit in this appeal....' the high ..... export of own goods, namely, the manufactured goods. in order to appreciate the rival contentions, it is necessary to refer to the relevant provisions of the act. section 80hhc(1) as it stood at the relevant time reads as follows :'deduction in respect of profits retained for export business.(1) where an assessee, being ..... cashewnuts purchased from outside parties will hereinafter be referred to as 'tradinggoods' as defined in clause (f) of sub-section (3) of section 80hhc of income tax act, 1961, (hereinafter referred to as 'the act'). the assessee had profit in the export of own goods manufactured by it. but the assessee incurred loss in the export ..... [2] => ..... the instant appeal against the judgment and decree dated 21.10.1999 passed by additional district judge, kurukshetra vide which his petition for divorce under section 13 of the hindu marriage act, 1955 (hereinafter referred to as 'the act') on the grounds of cruelty, desertion, adultery and unsound mind of the respondent, has been dismissed.2. the marriage between the parties was solemnized ..... [3] => ..... of conviction and sentence in stc 130 of 1995 on the file of the judicial magistrate of first class, kaikulur in convicting the revision petitioner-accused for the offence under sections 16(1)(a) (ii), 7(v) and 2(ia) (b) and sentencing him to suffer r.i. for a period of six months and to pay a fine ..... of conviction and sentence is illegal, improper and incorrect. the courts below erred in coming to the conclusion that the prosecution proved the ingredients of the offence under the act. the courts below erred in relying on the evidence of pws. 1 to 3 which is interested and discrepant. the courts below failed to appreciate the report of the ..... business and that he kept green gram dall for human consumption and suspecting the same to be adulterated, the food inspector took samples as per the procedure contemplated under the act and rules and sent one of the samples to the public analyst, state food laboratory. on receipt of the said report, the food inspector after obtaining the sanction ..... [4] => ..... 13 of the act for eviction of the tenant from the shop in question, which was under his occupancy at the monthly rent of rs. 12.50 plus house ..... by additional district judge, exercising the powers of appellate authority under the provisions of haryana urban (control of rent and eviction) act, 1973 (hereinafter referred to as 'the act') vide which the petitioners were ordered to be ejected from the demised premises on he ground that the same has become unfit ..... and unsafe for human habitation.2. the brief facts of the case are that respondent vidya parkash (hereinafter referred to as 'the landlord'} filed an ejectment application against kunji lal (hereinafter referred to as 'the tenant') under section ..... [5] => ..... was presented before him. at that time, the magistrate should have come to the conclusion whether the present applicant was to be tried for offences indicated by section 276ab or section 276aa of income tax act, 1961. had he applied the judicial mind and proper spirit, correct spirit, then the magistrate would have noticed the vagueness of the complaint made by ..... petitioner by specifying the offence which he has to face in the said trial. every magistrate has to keep it in mind that the purpose of the act as indicated by section 251 of the code is a judicial performance and it is to be done by him and is not to be left to the clerks. he has ..... magistrate took the cognizance of the said complaint and issued the process in context with provisions of section 276ab of the income tax act, 1961 and in the alternative for the offence under section 276a of the said act.3. section 276aa has been repealed by finance act, 1986 with effect from 1.10.1986. in view of that as submitted by shri marwadi, ..... [6] => ..... the commissioner i.e. by effecting sale of more than 50% of the wheat products for the month of march 1985 . therefore, the proceedings were initiated under section 6-a of the essential commodities act, 1955, and the authority after conducting the enquiry after giving the petitioner an opportunity of being heard, and having satisfied that there was contravention of the conditions ..... seized various quantities of wheat products alleging certain contraventions of the andhra pradesh scheduled commodities dealers (licencing and distribution) order, 1982. in pursuance of the complaint, the 2nd respondent initiated section 6-a proceedings. the 2nd respondent after hearing both sides, passed an order holding contravention of clause (3) of the control order 1957 and also the instructions of the commissioner ..... [7] => ..... magistrate later. it is obvious that unless the order made and the grounds prepared are signed by the authority concerned, the order is not made as contemplated by section 3 of the act. furthermore, since the order is based on grounds to be served on the detenu, the order of detention could be passed only if the grounds are in ..... of total non application of mind and is therefore liable to be quashed.12. as against this, mr. mhaispurkar contended that if statement of the detenu under section 108 of customs act is read carefully and fully along with the statements of the other co-detenus, it is clear that not only there is an admission by the detenu of ..... was intercepted and upon his search of the hand bag 54 gold bars valued at rs. 30,53,960/- were recovered from him.4. the statement under section 108 of the customs act was recorded so also statements of vinay ramakant narvekar and chandrabhan singh who were his accomplice, were recorded. it was revealed that the detenu had indulging in ..... [8] => ..... . on that date the cause of action for recovering the said amount was barred by the period of three years prescribed under articles 137 of the limitation act, 1963. under section 3 of the limitation act, it was the duty of the arbitrator to reject the claim as it was on the face of it, barred by the period of limitation'.22. ..... where the latter had allowed interest at the rate of 18% per annum on the awarded amount from the date of filing of the application under sections 14(2) read with section 17 of the arbitration act, 1940 till the date of realisation of the decretal amount, learned district judge brought down the rate of interest to 14% per annum.2. fci ..... dated 12.9.1992, whereby the latter had allowed the application of the food corporation of india (herein after to be referred as fci) under sections 14(2) read with section 17 of the arbitration act and made award delivered in its favour by the arbitrator and against m/s bodh raj daulat ram and ors. (herein after to be referred as ..... [9] => ..... investigation of the income-tax files for ascertaining their creditworthiness and genuineness of the transaction. whereas cit(a) had disallowed rs. 19,88,750 under section 68 of the it act 1961 (act) on the basis of the finding of facts arrived at by him relying on the materials produced. on appeal, the tribunal had held that since ..... after examining the facts, the contents from the paper book, the relevant evidence regarding the collection of share capital from the general public, the provisions of section 68 of the it act, 1961, and the case law cited on behalf of the appellant, company firstly we are unable to hold that the collection of share-capital can ..... : [1995]214itr801(sc) . relying on these decisions, he contended that in such a case, the it authority had every right to apply section 68 of the it act.4. in our view, when section 68 is resorted to, it is incumbent on the assessee to prove and establish the identity of the subscribers, their creditworthiness and the genuineness of ..... ) Explosives Act 1884 Section 4 Definitions - Sortby Old - Year 2003 - Page 99 - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Year: 2003 Page 99 of about 4,604 results (0.773 seconds)

Mar 12 2003 (HC)

Eicher Limited Through Its Manager Vs. the State of Bihar and ors.

Court : Patna

Decided on : Mar-12-2003

..... wheels fitted with engine capacity of not exceeding twentyfive cubic centimeters. the definition of the motor vehicle includes tractor etc. the tractor has been defined under section 2(44) of the motor vehicle act, which runs as follows : '2(44). 'tractor' means a motor vehicle which is not itself constructed to carry any load (other than equipment ..... petitioner is liable to pay tax on the tractor in accordance with the charging section 3 of the act. the motor vehicle has been defined under section 2 (g) of the act, which means motor vehicles as defined in clause (28) of section 2 of the motor vehicle act, 1988. the tractor is included within the aforesaid definition. this apart, the ..... it should not be treated as a motor vehicle as defined under section 2(g) of the act, read with section 2(28) of the motor vehicles act.5. learned counsel appearing for the state, on the other hand, submitted that section 2(28) of the motor vehicles act defines the motor vehicle as genus and the tractor is one .....

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Mar 12 2003 (HC)

Cit Vs. Smt. T.C. Usha

Court : Kerala

Decided on : Mar-12-2003

Reported in : [2003]132TAXMAN297(Ker)

..... shall be computed under the head 'profits and gains of business' which, in turn, refers to section 28 to section 44d and which will exclude section 71 and section 72 of the act. therefore, section 80ab does not control section 80hhc(3). therefore, section 80hhc is a complete code by itself. hence, there is no merit in this appeal....' the high ..... export of own goods, namely, the manufactured goods. in order to appreciate the rival contentions, it is necessary to refer to the relevant provisions of the act. section 80hhc(1) as it stood at the relevant time reads as follows :'deduction in respect of profits retained for export business.(1) where an assessee, being ..... cashewnuts purchased from outside parties will hereinafter be referred to as 'tradinggoods' as defined in clause (f) of sub-section (3) of section 80hhc of income tax act, 1961, (hereinafter referred to as 'the act'). the assessee had profit in the export of own goods manufactured by it. but the assessee incurred loss in the export .....

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Mar 12 2003 (HC)

Ram Kumar @ Ramender Kumar Vs. Smt. Raksha @ Galabo

Court : Punjab and Haryana

Decided on : Mar-12-2003

Reported in : AIR2003P& H334; I(2004)DMC347; (2003)133PLR707

..... the instant appeal against the judgment and decree dated 21.10.1999 passed by additional district judge, kurukshetra vide which his petition for divorce under section 13 of the hindu marriage act, 1955 (hereinafter referred to as 'the act') on the grounds of cruelty, desertion, adultery and unsound mind of the respondent, has been dismissed.2. the marriage between the parties was solemnized .....

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Mar 12 2003 (HC)

Kantheti Bhogeswara Rao Vs. State of A.P.

Court : Andhra Pradesh

Decided on : Mar-12-2003

Reported in : 2003(2)ALD(Cri)41; 2003(2)ALT(Cri)261; 2003CriLJ3651

..... of conviction and sentence in stc 130 of 1995 on the file of the judicial magistrate of first class, kaikulur in convicting the revision petitioner-accused for the offence under sections 16(1)(a) (ii), 7(v) and 2(ia) (b) and sentencing him to suffer r.i. for a period of six months and to pay a fine ..... of conviction and sentence is illegal, improper and incorrect. the courts below erred in coming to the conclusion that the prosecution proved the ingredients of the offence under the act. the courts below erred in relying on the evidence of pws. 1 to 3 which is interested and discrepant. the courts below failed to appreciate the report of the ..... business and that he kept green gram dall for human consumption and suspecting the same to be adulterated, the food inspector took samples as per the procedure contemplated under the act and rules and sent one of the samples to the public analyst, state food laboratory. on receipt of the said report, the food inspector after obtaining the sanction .....

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Mar 12 2003 (HC)

Som Dutt and ors. Vs. Vidhya Parkash

Court : Punjab and Haryana

Decided on : Mar-12-2003

Reported in : (2003)134PLR347

..... 13 of the act for eviction of the tenant from the shop in question, which was under his occupancy at the monthly rent of rs. 12.50 plus house ..... by additional district judge, exercising the powers of appellate authority under the provisions of haryana urban (control of rent and eviction) act, 1973 (hereinafter referred to as 'the act') vide which the petitioners were ordered to be ejected from the demised premises on he ground that the same has become unfit ..... and unsafe for human habitation.2. the brief facts of the case are that respondent vidya parkash (hereinafter referred to as 'the landlord'} filed an ejectment application against kunji lal (hereinafter referred to as 'the tenant') under section .....

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Mar 12 2003 (HC)

J. Rajmohan Pillai Vs. State of Maharashtra and Y.S. Vaze, Dy. Commiss ...

Court : Mumbai

Decided on : Mar-12-2003

Reported in : 2004(2)MhLj323

..... was presented before him. at that time, the magistrate should have come to the conclusion whether the present applicant was to be tried for offences indicated by section 276ab or section 276aa of income tax act, 1961. had he applied the judicial mind and proper spirit, correct spirit, then the magistrate would have noticed the vagueness of the complaint made by ..... petitioner by specifying the offence which he has to face in the said trial. every magistrate has to keep it in mind that the purpose of the act as indicated by section 251 of the code is a judicial performance and it is to be done by him and is not to be left to the clerks. he has ..... magistrate took the cognizance of the said complaint and issued the process in context with provisions of section 276ab of the income tax act, 1961 and in the alternative for the offence under section 276a of the said act.3. section 276aa has been repealed by finance act, 1986 with effect from 1.10.1986. in view of that as submitted by shri marwadi, .....

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Mar 12 2003 (HC)

Maheswari Roller Flour Mills Vs. Additional Commissioner of Civil Supp ...

Court : Andhra Pradesh

Decided on : Mar-12-2003

Reported in : 2003(3)ALT330

..... the commissioner i.e. by effecting sale of more than 50% of the wheat products for the month of march 1985 . therefore, the proceedings were initiated under section 6-a of the essential commodities act, 1955, and the authority after conducting the enquiry after giving the petitioner an opportunity of being heard, and having satisfied that there was contravention of the conditions ..... seized various quantities of wheat products alleging certain contraventions of the andhra pradesh scheduled commodities dealers (licencing and distribution) order, 1982. in pursuance of the complaint, the 2nd respondent initiated section 6-a proceedings. the 2nd respondent after hearing both sides, passed an order holding contravention of clause (3) of the control order 1957 and also the instructions of the commissioner .....

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Mar 12 2003 (HC)

Mohandas (Sic) Khemani Vs. the State of Maharashtra Through the Addl. ...

Court : Mumbai

Decided on : Mar-12-2003

Reported in : 2003(2)ALD(Cri)59; 2003BomCR(Cri)937

..... magistrate later. it is obvious that unless the order made and the grounds prepared are signed by the authority concerned, the order is not made as contemplated by section 3 of the act. furthermore, since the order is based on grounds to be served on the detenu, the order of detention could be passed only if the grounds are in ..... of total non application of mind and is therefore liable to be quashed.12. as against this, mr. mhaispurkar contended that if statement of the detenu under section 108 of customs act is read carefully and fully along with the statements of the other co-detenus, it is clear that not only there is an admission by the detenu of ..... was intercepted and upon his search of the hand bag 54 gold bars valued at rs. 30,53,960/- were recovered from him.4. the statement under section 108 of the customs act was recorded so also statements of vinay ramakant narvekar and chandrabhan singh who were his accomplice, were recorded. it was revealed that the detenu had indulging in .....

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Mar 12 2003 (HC)

Bodh Raj Daulat Ram and ors. Vs. Food Corporation of India and anr.

Court : Punjab and Haryana

Decided on : Mar-12-2003

Reported in : 2003(2)ARBLR677(P& H); (2003)134PLR360

..... . on that date the cause of action for recovering the said amount was barred by the period of three years prescribed under articles 137 of the limitation act, 1963. under section 3 of the limitation act, it was the duty of the arbitrator to reject the claim as it was on the face of it, barred by the period of limitation'.22. ..... where the latter had allowed interest at the rate of 18% per annum on the awarded amount from the date of filing of the application under sections 14(2) read with section 17 of the arbitration act, 1940 till the date of realisation of the decretal amount, learned district judge brought down the rate of interest to 14% per annum.2. fci ..... dated 12.9.1992, whereby the latter had allowed the application of the food corporation of india (herein after to be referred as fci) under sections 14(2) read with section 17 of the arbitration act and made award delivered in its favour by the arbitrator and against m/s bodh raj daulat ram and ors. (herein after to be referred as .....

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Mar 12 2003 (HC)

Commissioner of Income Tax Vs. Ruby Traders and Exporters Ltd.

Court : Kolkata

Decided on : Mar-12-2003

Reported in : (2003)182CTR(Cal)596,[2003]263ITR300(Cal)

..... investigation of the income-tax files for ascertaining their creditworthiness and genuineness of the transaction. whereas cit(a) had disallowed rs. 19,88,750 under section 68 of the it act 1961 (act) on the basis of the finding of facts arrived at by him relying on the materials produced. on appeal, the tribunal had held that since ..... after examining the facts, the contents from the paper book, the relevant evidence regarding the collection of share capital from the general public, the provisions of section 68 of the it act, 1961, and the case law cited on behalf of the appellant, company firstly we are unable to hold that the collection of share-capital can ..... : [1995]214itr801(sc) . relying on these decisions, he contended that in such a case, the it authority had every right to apply section 68 of the it act.4. in our view, when section 68 is resorted to, it is incumbent on the assessee to prove and establish the identity of the subscribers, their creditworthiness and the genuineness of .....

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