Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Court: punjab and haryana Year: 2006 Page 1 of about 308 results (0.553 seconds)

United India Insurance Co. Ltd. Vs. Kashmiri and ors.

Court : Punjab and Haryana

Reported in : I(2007)ACC559; 2008ACJ138; (2007)146PLR550

..... other motor vehicle the tanker had fallen on one of its sides on slopping ground resulting in escape of highly inflammable petrol and that there was grave risk of explosion and fire from the petrol coming out of the tanker. in the light of the aforesaid circumstances the learned judges of the high court have rightly concluded that the ..... due to motor vehicle accident. the hon'ble supreme court in para nos. 3 6 & 37 of the said judgment has held as under:36. was the accident involving explosion and fire in the petrol tanker connected with the use of tanker as a motor vehicle? in our view, in the facts and circumstances of the present case, this ..... bakhtwar. it was further claimed that in order to occupy the truck, his murder was committed by poisoning him. on these allegations the claim petition was filed under section 163-a of the act claiming total compensation of rs.ten lacs along with interest @ 18% per annum from the date of accident till its realisation. it was claimed that the deceased .....

Partap Steel Rolling Mills Ltd. Vs. State of Punjab

Court : Punjab and Haryana

Reported in : (2007)9VST629(P& H)

..... as to entitle the assessee to claim modvat credit under rule 57a of the central excise rules, 1944 and held as under:admittedly, explosives fall under chapter 36 of the schedule to the central excise tariff act, 1985. the particular items used by the appellant come under headings 36.01, 36.02 and 36.03. therefore, they fall ..... activity and without which the activity of manufacture may be commercially inexpedient, such consumable stores or materials can be purchased by an assessee free of tax under section 13(1)(b). kathi is part of such consumable stores which would be necessarily required in the activity of marketing the goods which is essentially connected with ..... and the goods intended for use in that process or activity should be considered to be goods required in the manufacture of taxable goods for sale. under section 13(1)(b), the articles which can be purchased tax-free on furnishing a prescribed certificate by a manufacturer must be either raw materials or processing materials .....

Mehar Singh Rathi and ors. Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Reported in : (2006)144PLR349

..... with effect from 30.12.1976. caltex oil refining (india) ltd. was later on amalgamated with the appellant herein in terms of sub-section 3 of section 7 of the said act. the appellant herein thus was at liberty to renew the period of lease for a period of further five years with effect from 1.8.1979 ..... turn of the century. as a strategy after evaluating various alternative scenarios for development it has been realised and recognised that in order to save delhi from population explosion it is necessary to moderate the growth in the areas around it. at the same time it is also recognised that any additional population in the dma ..... its undertakings in india stood transferred to and vested in the central government. the central government however in exercise of its power conferred upon it under section 9 of the said act directed that the said undertakings shall instead of continuing to vest in the central government vest in caltex oil refining (india) ltd. a government company .....

Bhatinda District Cooperative Milk Producers Union Limited Vs. State o ...

Court : Punjab and Haryana

Reported in : (2007)8VST418(P& H)

..... dictionary meaning of words 'at any time', the suo motu power under sub-section (4) of section 50b of the act could be exercised even after decades and then it would lead to anomalous position leading to uncertainty and complications seriously affecting the rights of the parties, ..... circumstances of each case in the context of the statute and nature of rights of parties. use of the words 'at any time' in sub-section (4) of section 50b of the act cannot be rigidly read letter by letter. it must be read and construed contextually and reasonably. if one has to simply proceed on the basis of ..... power was interpreted to mean within 'reasonable time'. the relevant observations are as under:9. ...use of the words 'at any time' in sub-section (4) of section 50b of the act only indicates that no specific period of limitation is prescribed within which suo motu power could be exercised reckoning or starting from a particular date advisedly and .....

The Bathinda District Co-Operative Milk Producer's Union Limited Vs. t ...

Court : Punjab and Haryana

Reported in : (2007)147PLR37

..... moto powers was interpreted to mean within 'reasonable time'. relevant observations are as under:9. use of the words 'at any time' in sub-section (4) of section 50b of the act only indicates that no specific period of limitation is prescribed within which suo-moto power could be exercised reckoning or starting from a particular date advisedly ..... reasonably. if one has to simply proceed on the basis of dictionary meaning of the words 'at any time', the suo-moto power under sub-section (4) of section 50b of the act could be exercised even after decades and then it would lead to anomalous position leading to uncertainty and complications seriously affecting the rights of parties, that ..... referred to and relied on various decisions including the decisions of this court as to how the use of words at any time in sub-section (4) of section 50b of the act should be understood. in the impugned order of the division bench the high court approves and affirms the decision of the learned single judge. .....

Commissioner of Income Tax Vs. Hero Exports

Court : Punjab and Haryana

..... into picture after the goods have already been exported. it is admitted that the assessee herein being a trader exporter would fall under sub-section (3)(b) of section 80hhc of the act. the pirofits derived from export of trading goods has been defined to mean export turnover in respect of such trading goods minus direct and ..... income including income from the export incentives. it is for this reason that the same is provided for in clause (baa) in the explanation attached to section 80hhc of the act. this being an accepted position, the provisions being beneficial in nature, should be given a liberal construction and the assessee should be permitted to claim ..... at 10 per cent, on account of expenses relatable to the earning of export incentives and other miscellaneous income was not permissible under any provision of section 80hhc of the act as forming part of the indirect cost.4. still aggrieved against the order passed by the commissioner of 4 income-tax (appeals) the assessee preferred .....

Neeldhara Weav. Factory Vs. Dir. Gen. of Foreign Trade

Court : Punjab and Haryana

Reported in : 2007(210)ELT658(P& H); 2007[5]STR404

..... to and relied on various decisions including the decisions of this court as to how the use of the words 'at any time' in sub-section (4) of section 50-b of the act should be understood. in the impugned order the division bench of the high court approves and affirms the decision of the learned single judge. where ..... and reasonably. if one has to simply proceed on the basis of dictionary meaning of words 'at any time', the suo motu power under sub-section (4) of section 50-b of the act could be exercised even after decades and then it would lead to anomalous position leading to uncertainty and complications seriously affecting the rights of the parties ..... power was interpreted to mean within 'reasonable time'. relevant observations are as under:9. ...use of the words 'at any time' in sub-section (4) of section 50-b of the act only indicates that no specific period of limitation is prescribed within which suo motu power could be exercised reckoning or starting from a particular date advisedly .....

Cit Vs. Hero Exports

Court : Punjab and Haryana

Reported in : [2007]292ITR571(P& H)

..... into picture after the goods have already been exported. it is admitted that the assessee herein being a trader exporter would fall under sub-section (3)(b) of section 80hhc of the act. the pirofits derived from export of trading goods has been defined to mean export turnover in respect of such trading goods minus direct and ..... income including income from the export incentives. it is for this reason that the same is provided for in clause (baa) in the explanation attached to section 80hhc of the act. this being an accepted position, the provisions being beneficial in nature, should be given a liberal construction and the assessee should be permitted to claim ..... at 10 per cent, on account of expenses relatable to the earning of export incentives and other miscellaneous income was not permissible under any provision of section 80hhc of the act as forming part of the indirect cost.4. still aggrieved against the order passed by the commissioner of 4 income-tax (appeals) the assessee preferred .....

Cit Vs. Mahavir Spinning Mills Ltd.

Court : Punjab and Haryana

Reported in : (2007)213CTR(P& H)457; [2007]293ITR492(P& H)

..... of the hon'ble supreme court in motilal pesticides (i.) p. ltd. v. cit : [2000]243itr26(sc) , it was held that the deduction under section 80hh of the act has to be allowed on the net income and not from gross income. even otherwise, the definition of the term 'gross total income' defined for the purpose of ..... of the assessee and held that investment allowance being in the nature of reserve was to form part of profits and gains of business and relief under section 80hh of the act was allowable before excluding this allowance from total profit. the tribunal affirmed this view.3. further, the assessing officer held that the words 'profits and gains ..... 1973 and its business started in october, 1973. the factory of the assessee is situated at hoshiarpur which is a backward (district for purposes of deduction under section 80hh of the act. the company manufactured cotton, staples and synthetic yarn. the first unit went into production with effect from 1-5-1976, while the second unit started with .....

Mrs. Madhu Bala and ors. Vs. General Public

Court : Punjab and Haryana

Reported in : AIR2007P& H55; (2007)146PLR367

..... the application for grant of succession certificate. the petitioners challenged the said order by way of appeal which was also dismissed in view of provisions of section 56(2) of the act. section 56(2) of the act reads as under:56(2) : in all cases in which a grant of a succession certificate is applied for, a copy of the application ..... plea that as the period of five years has elapsed, so no estate duty was liable to be paid in view of section 73-a of the estate duty act, 1953 (for short the 'act'). section 73-a of the act reads as under:73-a limitation for commencing proceedings for assessment or reassessment - no proceedings for the levy of any estate ..... the collector to be produced at the time of making an application for grant of succession certificate. he further contended that in any case in view of section 73-a of the act, no duty was payable after five years of the death of a person regarding whose property the succession certificate is required and, therefore, the learned courts .....