Court : Supreme Court of India
Decided on : Sep-15-2006
Reported in : (2006)205CTR(SC)193; [2006]286ITR89(SC); [2007(1)JCR1(SC)]; JT2006(12)SC121; 2006(9)SCALE320
..... central board of direct taxes (cbdt) issued notification, no. s.o. 940 (e) in the exercise of power under section 295 read with sub-section (2) of section 17 and sub-section (2c) of section 192 of the act by which rule 3 had been amended. the substituted rule revised the method of computing valuation of perquisites in the matter of ..... reasons, we hold that though rule 3 of the rules cannot be held arbitrary, discriminatory or ultra vires article 14 of the constitution nor inconsistent with the parent act [section 17(2)(ii)], it is in the nature of 'machinery-provision' and applies only to the cases of 'concession' in the matter of rent respecting any ..... ' has been shown by an employer in favour of an employee in the matter of rent respecting accommodation. thus, whereas 'charging provision' is found in the act of parliament [section 17(2)(ii)], 'machinary component' is in the subordinate legislation (rule 3). the latter will apply only after liability is created under the former. unless the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-14-2006
Reported in : AIR2006SC3268; JT2006(12)SC62; 2006(9)SCALE266; 2006(2)LC1217(SC)
..... if the nature of the land is agricultural, the corporation cannot levy tax only because no agricultural operations are carried out therein.6. sub-section (4) of section 115 of the act provides for an exception as regards payment of tax providing that no tax shall be levied on agricultural lands and buildings. dwelling house, ..... green zone it shall be subjected to appropriate legal actions as these activities shall take away the agricultural character of the land as contemplated under section 115 of the mcd act. this norm shall be applicable with retrospective effect so as to avoid discrimination. the appellant is, thus, before us.5. ms. amita ..... is within the agricultural green belt. general tax is levied by the appellant-corporation in terms of section 115 of the delhi municipal corporation act, 1957 ('the act', for short). clause (c) of sub-section (4) of section 115 of the said act exempts agricultural lands and buildings from the purview of levy of general tax. dwelling houses, however .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-13-2006
Reported in : 2006(202)ELT209(SC); JT2006(9)SC331; 2006(9)SCALE170; (2006)7SCC735; 2006(2)LC1233(SC)
..... cause notice was issued for the period covering assessment year 1986-87 (residual part), 1987-88 and 1988- 89. the extended period under proviso to section 11(a) of the central excise act, 1944 (in short the 'act') was invoked. after considering these submissions made by the respondent, these two show cause notices were adjudicated and duty demand of rs.12,20,936 ..... alia, package type air conditioners falling under tariff item no. 29-a of the erstwhile tariff and chapter heading no. 84.15 of the central excise tariff act, 1985 (in short the 'tariff act'). according to the appellant, the respondent was selling the air conditioners by assembling the same at site through orders procured from various authorities by way of tenders/contracts .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-13-2006
Reported in : AIR2007SC254; JT2006(12)SC1; 2006(9)SCALE232; (2006)8SCC42; 2007(3)SLJ322(SC); 2006AIRSCW6023; AIR2007SC254.
..... by mr. viswanathan on dr. m.c. gupta (supra). therein, this court was considering the definition of the word 'medicine' contained in section 2(f) of the indian medical council act, 1956. it was held to mean modern scientific medicine in all its branches and includes surgery and obstetrics, but does not include veterinary medicine ..... broader and narrower sense. although the term 'archaeology' may include a science of epigraphy, for the purpose of the ancient monuments and archaeological sites and remains act, 1958 and the regulations framed thereunder, essential qualifications required for holding the post may have to be construed differently. upon interpretation of the terms, this ..... rule and while doing so, the court should show due regard to the opinion expressed by the experts and on whose recommendations the academic body had acted and not to treat such expert body as a quasi-judicial tribunal, deciding disputes referred to it for decision. equivalence of a qualification pertains purely .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-11-2006
Reported in : JT2006(12)SC115; 2006(9)SCALE159; (2006)8SCC56; [2006]148STC137(SC)
..... is allowed. impugned judgment of the karnataka high court as well as the order of the authority for clarification and advance ruling dated 22.9.2003 under section 4 of the act are set aside and it is held that the 'dressed chicken' in question are exempt from sales tax as they are not sold in sealed containers. ..... department was expressing a view that the sale by appellant attracted sales tax, the appellant made an application to the authority for clarification and advance ruling under section 4 of the act. the said authority after hearing, passed an order dated 22.9.2003 holding that sale of 'dressed chicken' in polythene bags closed by either stapling/crimping ..... sold in sealed containers.' correspondingly, entry 8(viii) of part-f of second schedule subjects 'meat and dressed chicken sold in sealed containers' to tax under section 5(3)(a) of the act, at 9% from 1.6.2003.3. the appellant contends that only where a container is hermetically sealed, that is, made airtight and watertight, can .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-11-2006
Reported in : (2007)1GLR850(SC); JT2006(12)SC34; (2007)1MLJ306(SC); 2006(9)SCALE147; 2006(2)LC1262(SC)
..... shall have power to call the meeting on any other day.18. there is no denying the fact that in the light of clear stipulation in sub-section 4 of section 32 of the act, because of equality of votes the election result had to be decided by draw of lots and this is what the presiding officer did. but, the ..... high court ought not to have exercised its extra ordinary jurisdiction under article 226 of the constitution of india. referring to the procedure laid down in sub-section 4 of section 32 of the act, learned counsel would submit that the two candidates having got equal number of votes in their favour the presiding officer had no option but to resort to ..... the remaining 19 councillors cast their votes in favour of the said vijaybhai haribhai patel. in view of equality of votes, following the procedure laid down in section 32(4) of the act, the presiding officer drew lots and declared the appellant elected as president of the municipality with effect from 8th november, 2005 for a term of 21/2 .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-11-2006
Reported in : 2006(202)ELT23(SC); JT2006(12)SC478; 2006(9)SCALE124; (2006)10SCC368
..... shall, as far as may be, apply to the duty chargeable under this section as they apply in relation to duties leviable under the act.sub-section (8) of section 9a was inserted by the finance act 2000 and that act also inserted section 9aa. finance act 2004 amended section 9a(8).6. in this connection it may be mentioned that up to 1947 ..... decision vide s.n. mukherjee v. union of india : 1990crilj2148a .we do not agree with the tribunal that the notification of the central government under section 9a is a legislative act. in our opinion, it is clearly quasi-judicial. the proceedings before the da is to determine the lis between the domestic industry on the one hand ..... per cent export-oriented undertaking', 'free trade zone' and 'special economic zone' shall have the meaning assigned to them in explanation 2 to sub-section (1) of section 3 of the central excise act, 1944 (1 of 1944).(3) if the central government, in respect of the dumped article under inquiry, is of the opinion that -(i) there .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-08-2006
Reported in : 2006(202)ELT41(SC); JT2006(8)SC608; 2006(9)SCALE67; (2006)10SCC129; 2006(2)LC1139(SC)
..... no other option but to clear the said goods upon payment of duty under protest, wherein they were required to compute the value in terms of section 4(4)(d) of the central excise act, 1944. 7. the respondent, in his counter affidavit, categorically stated: ...according to the said provision, the value on which duty was payable ..... 173c of the central excise rules, 1944 (hereinafter referred to as 'the rules'), the respondent mentioned the assessable value and duty in accordance with the provisions of section 4(4)(d)(ii) by breaking up the contract price although the same did not include any amount on account of excise duty. in the invoices raised on ..... for refund of rs.6.30 lakhs, which had already been paid by way of excise duty. the said applications were rejected by the authorities under the act (central excise and salt act, 1944) opining that the same would amount to unjust enrichment. the respondent preferred an appeal before the customs, excise & gold (control) appellate tribunal, which .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-08-2006
Reported in : 2006(202)ELT7(SC); JT2006(8)SC587; 2006(9)SCALE95; (2006)7SCC714; 2006(2)LC1171(SC)
..... purpose of calculating customs duty. 12. in absence of a statute, the contract between the parties would not be superceded. sub-section 6 of section 3 or sub-section 8 of section 9a of customs tariff act was enacted to achieve a specific purpose. its operation is limited from the date it came into force. it cannot be applied ..... into the statute book. it cannot, therefore, by no stretch of imagination be held that the parliament intended to apply the provisions of section 15 of the customs act in section 9a of the customs tariff act, prior to 2004. while dealing with a taxing provision, the principle of 'strict interpretation' should be applied. the court shall not ..... for determination of rate of duty, non-levy, short levy, refunds, interest, appeals, offences and penalties' in respect of anti-dumping duty. sub-section (1) of section 15 of the customs act, 1962 reads as under:15. date for determination of rate of duty and tariff valuation of imported goods.- (1) the rate of duty, and tariff .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-08-2006
Reported in : [2006(111)FLR332]; JT2006(8)SC595; (2006)IIILLJ1060SC; (2006)4MLJ932(SC); 2006(4)MPHT321; 2006(9)SCALE73; (2006)8SCC67; 2006(3)ShimLC284; 2007(2)SLJ186(SC)
..... means his personal legal condition only so far as his personal rights and burdens are concerned. duggamma v. ganeshayya : air1965kant97 at 101. [indian evidence act (1 of 1872), section 41.]in the language of jurisprudence status is a condition of membership of a group of which powers and duties are exclusively determined by law and not ..... under: (scc p.449, para 22)[we] hold that the workmen of a statutory canteen would be the workmen of the establishment for the purpose of the factories act only and not for all other purposes.see also municipal council, sujanpur v. surinder kumar .8. as the respondents did not hold any post, in our opinion, ..... constitutional obligation shall also be void. if no appointment could be made in terms of the statute, such appointment being not within the purview of the provisions of the act, would be void; he cannot be brought within the cadre of permanent employees. the definitions of 'permanent employee' and 'temporary employee' as contained in the rules must .....
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