Court : Mumbai Goa
..... power of the high court and this court under articles 226/227 of the constitution of india and article 32 of this court apart from section 23 of the act provide for adequate safeguards ? 14. as already pointed out herein above, the national green tribunal exercises both, original as well as appellate jurisdiction ..... the provisions curtailing the jurisdiction under article 226 of the constitution as unconstitutional, thereby holding that all similar circumstances are also unconstitutional. but, however, section 22 of the said act referred to hereinabove does not specifically exclude the jurisdiction under article 226 of the constitution. the apex court, in the judgment reported in (2003 ..... orders passed either by the board or by the appellate authority, or by the state government under the provisions of different acts, dealing with environmental issues. section 22 of the said act provides for a remedy of an appeal to the supreme court as against any order or judgment passed by the tribunal. .....
Tag this Judgment!Court : Mumbai Goa
..... all the material allegations in the petition. according to these respondents accident occurred due to rash and negligent driving of the claimant himself. hence claim petition under section 163-a of the motor vehicles act, 1988 is not maintainable. respondent no. 4 by way of its written statement has denied all the contents of the petition. it is also contended that ..... to as per their original status in the claim petition. 3. the brief facts of the case may be stated as follows:- claimant filed the petition under section 163-a of the motor vehicles act claiming compensation based on structure formula. on 29.8.2007, at about 03.30 hours, the claimant was proceeding from mumbai to margao. he was driving ..... claimant was about 43 to 44 years old at the time of the accident and as per the table at serial no.1 of the second schedule to m. v. act, the multiplier to be taken for the age of the victim above 40 years, but not exceeding 45 years, is 15. 20. looking to the appropriate multiplier, i am .....
Tag this Judgment!Court : Mumbai Goa
..... hire of barges; (7) proceeds of services; and (8) extraction charges are receipts similar to the receipts specified in clause (baa) of explanation below sub section 4b of section 80hhc of the act. thus out of the above receipts estimated expenses were deducted before reducing 90% of such receipts from profits of business computed under the head profits and gains of ..... . sale of material; and 5. sale of coke breeze; need not be deducted from profits of business in terms of clause (baa) of explanation to sub-section 4b of section 80hhc of the act to arrive at profits of the business; the receipts on account of following : 6. hire of barges; 7. proceeds of services; 8. repairs of vessels; ..... and 9. extraction charges were held to be covered by clause (baa) of explanation to sub section 4b of section 80 hhc of the act and 90% of the gross receipts were to be reduced for computing profits of the business in respect of hire of barges and 90% of the net .....
Tag this Judgment!Court : Mumbai Goa
..... gone through the records. in order to appreciate the contentions of the learned counsel, we shall examine the relevant provisions of the said act. sub section (1) to section 80a of the said act provides that in computing the total income of an assessee, there shall be allowed from his gross total income in accordance with and subject ..... has been observed at paras 2 and 3 thus: 2. the question sought to be raised in this appeal relates to the deduction under section 80-o of the income tax act, 1961 ( act for short). the tribunal has considered this question taking into account the calculations made by the assessing officer; wherein he has determined the deduction under ..... desai, learned counsel appearing for the respondent has supported the impugned order. the learned counsel has taken us through the provisions of section 80hhc of the said act as well as the provisions of section 80i to point out that the deductions which are allowed in terms of the said provisions are to be restricted to the .....
Tag this Judgment!Court : Mumbai Goa
..... what has to be examined is whether the appellant is a primary co-operative bank as defined in para v of the banking regulation act. section 5(ccv) of the banking regulation act defines a primary cooperative bank to mean a cooperative society which cumulatively satisfies the following three conditions : (1) its principal business or ..... of operation confined to a taluka and the principal object of which is to provide for long- term credit for agricultural and rural development activities. banking regulation act 1949 section 5 (ccv) : primary co-operative bank means a co-operative society, other than a primary agricultural credit society - (1) the primary object or principal ..... does it prohibit any other cooperative society from becoming its member. thus the appellant is not a cooperative bank as defined in the explanation to section 80p(4) 0f the act and therefore not hit by the exclusion provided therein; and (c) the impugned order completely ignores the fact that the appellant cannot be .....
Tag this Judgment!Court : Mumbai Goa
..... as against the above, mrs. a. desai submits that it is not open to the appellant to raise an issue of jurisdiction to issue notice under section 148 of the act before the first appellate authority. this is particularly so as the appellant had submitted to the jurisdiction of the assessing officer and had made no grievance with regard ..... appeals [cit(a)]. it is at that stage that the appellant for the first time raised an objection to the reopening notice dated 13/11/2000 under section 148 of the act that it was without jurisdiction. this on the ground that the confidential report of the ddit had not been furnished to the appellant. besides, the return ..... the reasons recorded for reopening the assessment. the appellant attended the hearing before the assessing officer and contended that there was no transfer of property under section 2(47) of the act and therefore no occasion for capital gains arose. without prejudice it was also contended that the payment of rs.66.00 lakhs which was paid to .....
Tag this Judgment!Court : Mumbai Goa
..... tribunal for deciding the quantum of loss on account of foreign exchange fluctuation which is to be allowed to the appellant-assesse under section 37 of the act on the facts of this case. 9. for the aforesaid reasons, the appeal is partly allowed. the impugned order passed by the ..... the assessing officer. as a result of the above, the assessing officer by an order dated 26/03/2004 passed under section 143(3) of the act the enhanced the appellant's income from rs.28.61 lakhs to 35.87 lakhs after adjusting an enhanced deduction on account ..... .2004) that the appellant had enough funds of its own to make advances to m/s bbpl. however, all the authorities under the act have come to the finding of fact that the appellant had advanced money to m/s bbpl out of the interest bearing borrowed funds. thus ..... m.s. sanklecha, j. 1. in this appeal under section 260a of the income tax act (the act) the challenge is to the order dated 8/08/2007 passed by the income tax appellate tribunal (tribunal) in respect .....
Tag this Judgment!Court : Mumbai Goa
..... thus, even assuming that there was any nuisance caused, the same cannot be termed as a public nuisance, so as to confer jurisdiction on the learned magistrate to act under section 133 of the code. the learned counsel was at pains to point out that none of the neighbourers has come forward to support the case of the petitioner ..... be removed or the keeping thereof regulated; or (c) that the construction of any building, or, the disposal of any substance, as is likely to occasion configuration or explosion, should be prevented or stopped; or (d) that any building, tent or structure, or any tree is in such a condition that it is likely to fall and ..... of conditional legislation. the finding that there is a 'public nuisance', in existence is sine qua non for clothing the learned executive magistrate to pass orders under section 133 and section 138 of the code. 15. turning to the present case, it would appear from the evidence of the petitioner that the said cattle shed was constructed sometime .....
Tag this Judgment!Court : Mumbai Goa
..... the net result is that it is open for the learned magistrate to lay down his own procedure for disposal of an application under section 12 or under sub-section 2 of section 23 of the act. however, the magistrate, depending upon facts and circumstances of the case, would be guided by principles akin to or underlying the relevant provisions ..... necessary to state that such a procedure cannot be in derogation of the basic principles of fair play. it would be pertinent to note that although section 28(2) of the act has diluted the rigour of strict procedure being applicable, the court, in appropriate case, would be guided by the principles akin to the one contained ..... both by the learned magistrate and the learned sessions judge. in this regard, it would be necessary to make a reference to the provisions of section 135 of the indian evidence act which read as under: 135. order of production and examination of witnesses. the order in which witnesses are produced and examined shall be regulated by .....
Tag this Judgment!Court : Mumbai Goa
..... of the board of examiners, shri v.j.kamat, the then assistant registrar, (exams) i, officials of examination section, some unknown persons and student; (b) that the petitioner participated in the act of making available blank answer books and supplements which were under the control of petitioner to the said student and further ..... charges. the executive council resolved that the charges be framed against shri keni, former lower division clerk and shri golatkar, former superintendent in the examination section and fresh charges be framed against all the earlier charged officers including the petitioner. that shri keni should be placed under suspension with immediate effect ..... in the examination fraud. it is further observed that prima facie there appears to be a crucial link between student rajendra dessai and the examination section. 19. the university committee has issued the recommendations recorded above noticing that crucial evidence has been ignored to such an extent that it gives rise .....
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