Court : Delhi
Decided on : Mar-07-2006
Reported in : 129(2006)DLT258; 2006(88)DRJ78
..... make an order directing any cooperative societies to be wound up after following a certain procedure and recording requisite satisfaction. according to him, sub-section(3) of section 63 of the act further empowers the rcs to cancel an order for winding up of a cooperative society at any time in any case where in his opinion ..... be a subject matter of any inquiry or investigation because if any investigating agency is allowed to look into the said aspect, then the provision of section 95 of the act will be rendered nugatory and the immunity granted by this provision will become meaningless. as against this, mr.gulati, learned counsel appearing for the cbi ..... making somewhat semblance of sham proceedings on the file, several societies were revived by the petitioner in purporting exercise of his powers under the provisions of section 63(3) of the act and thereafter made recommendation to the dda for allotment of land to such revived societies. in this way the petitioner, being a public servant, .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-07-2006
Reported in : [2006]285ITR523(KAR); [2006]285ITR523(Karn)
..... in the construction of ships or in the manufacture or processing of goods or in mining. according to the explanation to clause (d) of sub-section (7) of section 2 of the above act, a company shall be deemed to be mainly engaged in the business of generation or distribution of electricity or any other form of power or in ..... 60 per cent.5. in order to appreciate the rival contentions, it is necessary to have a look at the relevant provision as provided under section 8(c), finance act, 1984, and the finance act, 1985, which reads as follows:8(c)-'industrial company' means a company which is mainly engaged in the business of generation or distribution of electricity ..... that the income of the assessee from actual manufacturing unit was less than 51 per cent of its gross total income. therefore, he passed an order under section 263 of the act revising the original assessment order and directing that the assessee-company be not treated as an industrial company and on the other hand, be charged to tax .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-07-2006
Reported in : (2007)5VST388(AP)
..... a difficulty that if revisional power is not exercised within a particular period of time, the revision would become time-barred as there are limitations in section 20(3) of the act and, therefore, if an appeal is pending before the sales tax authority and ultimately assessee loses the appeal, revisional authority cannot invoke the power ..... in mind that had the intention of the legislature been otherwise, the same could have been specified in explicit language as was done in section 264(4)(c) of the income-tax act.the words 'issue or question' are of wide amplitude. an issue or question may arise in relation to the self same assessee in ..... has been decided by the appellate tribunal under section 21, evidently, on a plain reading of sub-section (2-a) of section 20, the same cannot be the subject-matter of revision under sub-section (1) of section 21 of the act. furthermore, judicial and administrative discipline demands that inferior authority must act in terms of the decision of a superior .....
Tag this Judgment!Court : Delhi
Decided on : Mar-07-2006
Reported in : 2006(88)DRJ759; 2007(1)SLJ502(Delhi)
..... vipan kumar jain reported in : [2003]260itr1(sc) , the supreme court has held that an officer who has carried out search under section 132 of the income tax act, 1961 is competent to act as an assessing officer and there is no inherent unconstitutional in permitting the assessing officer to gather information and assess the value of the information ..... and not otherwise. state bank of bikaner and jaipur (supra) also does not help the petitioner. in the said case it was held that statements made in section 161 cr. p.c. 1973 could be produced in a disciplinary inquiry but the delinquent officer should be given a fair opportunity to cross-examine the said witnesses. ..... with regard to framing of charge also exists in the code of criminal procedure wherein prosecution evidence is to be first recorded and thereafter charges are framed (see section 245, code of criminal procedure, 1973). the accused gets a chance to lead evidence only after charge is framed but before the final decision.22. in the .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-07-2006
Reported in : 2006(33)PTC4(Bom)
..... that this might lead to confusion or deception though the goods were different. the application for registration was however refused under that section of the english act which corresponds to section 8 of our act on the ground that the opponents, the manufacturers of shoes, had not established a reputation for their trademark among the public. ..... corporation could have straightaway applied for registration of the mark -- without ever using it on its goods in this country under section 14 of the act of 1940 corresponding to section 13 of the act of 1958 as a mark proposed to be used by it in connection with its products. as it happened, however, the ..... that this might lead to confusion or deception though the goods were different. the application for registration was however refused under the section of the english act which corresponds to section 8 of our act on the ground that the opponents, the manufacturers of shoes, had not established a reputation for their trademark among the public.35 .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-07-2006
Reported in : AIR2006All227
..... learned attorney general, we pass the following order:(1) it is submitted that till the central government constitutes statutory agency as contemplated by section 3 of the environment (protection) act, 1986, it is necessary and expedient that an authority be constituted at the national level to be called central empowered committee (hereinafter the ..... that prior approval of the central government is required for any non-forest activity within the area of any ' forest'. in accordance with section 2 of the act, all on-going activity within any forest in any state throughout the country, without the prior approval of the central government, must cease ..... , therefore, not permissible without prior approval of the central government. accordingly, any such activity is prima facie violation of the provisions of the forest conservation act, 1980. every state government must promptly ensure total cessation of all such activities forthwith.(2) to (5)...6. each state government should within two months .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Mar-07-2006
Reported in : (2006)(105)ECC400
..... in this notification shall apply to sandal wood oil. explanation - in this notification, the expression 'factory' has the meaning assigned to it in clause (m) of section 2 of the factories act, 1948 (63) of 1948.) 2. this notification shall come into force with effect from the 1st day of april, 1981]. [notification no. 46/81-c. ..... excise duty under the said notification issued in the context of the tariff item 68. the first schedule which contained tariff 68 was omitted by section 4 of the central excise tariff act, 1985. the ratio of the decision in aruna industries and all other decisions which have followed it has to be viewed in the background ..... 81-ce., dated 1.3.1981 which granted exemption from the whole of the excise duty to the goods other than manufactured in "factory" as defined in section 2(m) of the factories act which were relevant for the decision in aruna industries (supra) are reproduced below: "all other goods, not elsewhere specified, manufactured in a factory hut excluding .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided on : Mar-07-2006
Reported in : (2006)(107)ECC49
..... circumstances, that the customs tariff has its own rules for interpretation and if those rules provide guidelines for classification of goods, then the rules will prevail and section 19 of the customs act would not be applicable.this decision was affirmed by the supreme court in 1991 (51) elt a65 (sc) and the same view has been taken ..... its order dated 11.6.2003 , held that both items are classifiable separately under the headings claimed by the importers, but held that by virtue of section 19 of the customs act, 1962, the value of software is includible in the value of the printer. this order was challenged by the importers before the hon'ble bombay high ..... .8. the next issue to be addressed is the correct classification of printer driver software. section 12 of the customs act provides for levy of duty of customs on goods imported into india at the rates specified under the customs tariff act, 1975, section 2 of which provides that the rates at which duties of customs shall be levied under .....
Tag this Judgment!Court : Himachal Pradesh
Decided on : Mar-07-2006
Reported in : 2007ACJ1753,[2006(110)FLR730],2006(1)ShimLC447
..... been barred to decide or deal with any question which is required to be settled, decided or dealt with by the commissioner under the 1923 act. since sub-section (1) of section 19 (supra) clearly enjoins upon the commissioner an obligation to settle the issue of entitlement or the right of a dependent to receive compensation, ..... saying, therefore, that the dependent is entitled to maintain a compensation application before the commissioner under 1923 act.section 19 of 1923 act reads as under:-19. reference to commissioners.-(1) if any question arises in any proceedings under this act as to the liability of any person to pay compensation (including any question as to whether a ..... and decide issue no. 3 on its merits.the expression 'dependent' has been defined in section 2(d) of workmen's compensation act, 1923. as per this definition, dependent includes a widow of the deceased workman. section 22 of the act provides for the manner in which an application has to be filed as well as prescribes .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-07-2006
Reported in : 2007(1)CHN305
..... have relied on the evidence of the said two witnesses and granted probate on the basis of evidence of p.w. 7 to p.w. 9 placing reliance on section 33 of evidence act.52. we fully agree with the views of mr. banerjee, the learned advocate for the appellants that merely a witness has died and could not be produced for ..... evidentiary value of p.w. 7 to p.w. 9 later on when we will consider whether their evidence can be relied upon in view of provisions of section 33 of the evidence act as they are now dead.42. now let us turn to the evidence of p.w. 10 gita rani sen, the sole beneficiary of the will. in her ..... in a sealed cover superscribed with the name of the testator and that of his agent (if any) and with a statement of the nature of the document.section 43 of the registration act runs as follows:procedure on deposit of wills. - (1) on receiving such cover, the registrar, if satisfied that the person presenting the same for deposit is the testator .....
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