Court : Allahabad
Decided on : Jul-04-2006
Reported in : 2007(116)ECC53; 2007LC53(Allahabad)
..... excise. on 16.2.2001, two officers of directorate of revenue and intelligence came to the petitioners' house and served the summons upon the petitioners under section 108 of the customs act to appear before the d.r.i., new delhi on 16.2.2001 at 5.30 p.m. on which date, the petitioners appeared and the ..... was for his personal work and denied the allegation that he had gone there for facilitating the exportation of mis-declared goods. he was also prosecuted under section 135 of the customs act, but was discharged by the trial court on 25.11.2004. however, a revision petition no. 26 of 2005 filed by deputy commissioner (legal) customs ..... proceedings before the custom authorities against the opposite party no. 2 continued there. he was fined by the customs commissioner under section 114(1) of the customs act, 1962. he was also prosecuted under section 135 of the act and the trial is still pending after remand from the revisional court. the allegation against him as appear from the statement of .....
Tag this Judgment!Court : Allahabad
Decided on : Jul-03-2006
Reported in : 2006(4)AWC4208
..... is not provided under the statute. in the said case, under the garb of getting the representation decided, the party wanted the authority under the u.p. motor vehicles taxation act, 1997 to review its assessment.24. in this connection reference may also be made to the decision of the supreme court in a.p.s.r.t.c. and ors .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Decided on : Jun-26-2006
Reported in : (2008)110ITD391(All.)
..... a.y. 2002-03 should have been considered by the a.o. as undisclosed income for the block period. the cit took recourse to the provisions of section (sic) substituted by the finance act, 2002 with retrospective effect from 1.7.1995 according to which no reduction on account of income disclosed in the return from a.y. 2002-03, ..... (1)(ca) for the proposed action. the said section 158bb(1)(ca) reads as under: 158bb(1). the undisclosed income of the block period shall be the aggregate of the total income of the previous years falling within the block period computed, in accordance with the provisions of this act, on the basis of evidence found as a result ..... income. in cit v. rewa shankar a. kothari (supra) it was held that the tribunal is well within its jurisdiction to examine whether cit has rightly exercised jurisdiction under section 263. in cit v. mehrotra bros, (supra), it was held that where assessee has furnished all the information and a.o. considered them in the order of assessment, .....
Tag this Judgment!Court : Allahabad
Decided on : Jun-23-2006
Reported in : 2007(1)AWC736
..... without the certificate of registration. it has been further provided that the registration marks shall be displayed in the manner prescribed by the act and rules. for convenience section 39 of the act is reproduced as under:39. necessity for registration. -no person shall drive any motor vehicle and no owner of a motor vehicle ..... 1999, every motor vehicle (including a construction equipment vehicle) manufactured shall be fitted with an electric horn or other devices conforming to the requirement of is : 1884-1992, specified by the bureau of indian standards) for use by the driver of the vehicle and capable of giving audible and sufficient warning of the approach or ..... hereinabove. such boards, plates or plaques should be removed immediately while plying on road and should be treated as offence under the act calling for punishment under section 177 of the central act and other provisions.(6) in case, any dealer of the motor vehicle deliver vehicle in violation of rule 42 then it shall .....
Tag this Judgment!Court : Allahabad
Decided on : May-26-2006
Reported in : 2006(3)AWC2596
..... commander in indian air force and thus are the soldiers within the meaning of the phrase comprised in section 21(1) explanation (iii) of u.p. act no. xiii of 1972 (for short 'the act'). an application under section 21(1)(2) of the act was filed by them for release of the disputed accommodation which is in the tenancy of the petitioners. ..... , the words 'indian soldier' has been defined as any person subject to the army act, 1950 or the indian air force act, 1950. under section 2(1)(a) of the army act as well as 2 (a) of the air force act, all the officers, junior commissioned officers and warrant officers of the indian army and officers and warrant officers of the ..... indian air force are subject to the said two acts respectively.11. it is undisputed that .....
Tag this Judgment!Court : Allahabad
Decided on : May-25-2006
Reported in : 2006(4)AWC3419
..... 05.4.0632. 24993/06 2005 wife 05.10.052. the parliament enacted the essential commodities act, 1955 (the act), section 3 of the act empowers the central government to enact different control orders. section 5 of the act empowers the central government to delegate this power to the state governments also and the central government has ..... instrument or form) made or issued under the provisions so re-enacted. he also referred to definition of the term 'enactment' as defined in section 2(14) of the above act, which runs as under:'enactment'- 'enactment' shall include a regulation (as hereinafter defined) and any regulation of the bengal, madras or bombay code ..... u.p. scheduled commodities distribution order, 1990 by the u.p. scheduled commodities distribution order 2004. in this connection he referred to section 24 of the u.p. general clauses act, 1904, which runs as under:24. continuation of appointments, notifications, orders etc. issued under enactments repealed and re-enacted:-where any .....
Tag this Judgment!Court : Allahabad
Decided on : May-25-2006
Reported in : 2006(3)AWC2592
..... which is to be decided in the suit. if there was no exigency of filing the suit without going in appeal before the competent authority under section 318 of municipalities act, the forum of appeal being definitely available to the petitioner, he should have first resorted to it and there he could allege and show that the ..... contends that in the present suit the jurisdiction of the civil court is not completely barred and the availability of appellate remedy against a notice under section 211 of the municipalities act, would not make a title suit as incompetent.5. whether or not the availability of forum of appeal will absolutely bar the jurisdiction of a ..... court's order granting temporary injunction in favour of the petitioner and has set aside the same.3. admittedly the petitioner received a notice under section 211 of the u.p. municipalities act, annexure-1 to the supplementary-affidavit stating that the chabutra in front of his house being an encroachment over the road 'patri' be removed .....
Tag this Judgment!Court : DRAT Allahabad
Decided on : May-25-2006
Reported in : I(2007)BC147
..... to consider any counter-claim or set-off claim. such observation of the tribunal was beyond the scope of the express and specific provision of the rddbfi act as provided under sections 19(8) to 19(11). when parties are present before the tribunal, then it was the bounden duty of the tribunal to give them opportunity of ..... the drt, jabalpur, where the same has been registered as t.a. no.1145/98. the learned presiding officer, drt, jabalpur as per provisions of section 31-a of the rddbfi act and the regulation framed for practising procedure of drt, proceeded with the case from the stage when it was transferred to the drt. from the records ..... while filing this appeal before this tribunal, the appellants had filed two petitions, one for condonation of delay as contemplated under section 5 of the limitation act and another for waiver of deposit as per section 21 of the rddbfi act. both those petitions were heard and disposed of in favour of the appellant vide order dated 15th december, 2004.4. .....
Tag this Judgment!Court : Allahabad
Decided on : May-23-2006
Reported in : 2006(4)AWC3234
..... after the result had been notified to the commission by the district magistrate.9. for this purpose let me first notice the relevant provisions of the act. section 12-bb and 12-bc of the act read as under: 12-bb. superintendence etc. of the election.- (1) the superintendence, direction and control of the conduct of the election ..... and 4 has submitted that the declaration of result is only a stage of the election process and till the gram panchayat is constituted and notified under section 58 of the act, the election process goes on. he has also submitted that result of the election of the petitioner was not declared in compliance with the provisions of ..... election for the post of pradhan of gram panchayat pilana to the state election commission, respondent no. 2. 2. exercising powers under section 12bb of the u.p. panchayat raj act, 1947 (for short 'the act') the state election commission, vide its order dated 15.8.2005, cancelled the election of pradhan for the gram panchayat in question. .....
Tag this Judgment!Court : Allahabad
Decided on : May-22-2006
Reported in : 2006(4)AWC3993
..... that the land acquisition proceedings have lapsed in view of section 11a of the act. in order to understand the scope of the plea it will be useful to extract the relevant provisions of the act (section 6, section 11, section 11a, section 17 and section 48(1)).section 6. declaration that land is required for a public purpose ..... considered the scope of invoking urgency clause and found that in the given situation the state government is empowered to invoke the urgency clause of section 17 of the act in acquisition proceedings for planned housing development.30. we accept the submissions of the learned counsel for the respondents that in view of possession ..... proceedings are void. it has been further averred that the petitioner was not given an opportunity of being heard as required by sub-section (2) of section 5a of land acquisition act. the petitioner has never received any notice with respect to the acquisition proceedings. opposite parties have not issued any public notice regarding .....
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