Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Year: 1973 Page 25 of about 961 results (0.101 seconds)

Sales Tax Officer, Petlad Vs. Rajratna Naranbhai Mills Co. Ltd. and an ...

Court : Gujarat

Reported in : [1976]46CompCas25(Guj)

..... of tax is concerned is in pari material and the same conclusion holds good in respect of them also. 17. if the scheme of the sales tax act and especially the charging sections and the sections casting liability on the person liable to pay tax and the mode, manner and method of payment of tax is correctly understood by me, there is no ..... as specified in column 1 so schedule b at the rate, if any, specified against them in column 2 of the said schedule, subject to other provisions of the act. then comes section 16 which provides for the manner of payment and recovery of tax. a duty is cast on every registered dealer to furnish return at the intervals and in the ..... not affect the intrinsic meaning of the word 'debt' as used in the definition of the expression 'net wealth' and as used in clause (a) of sub-section (1) of section 530 of the companies act. 12. priority is claimed for payment of the amount which admittedly is to be paid as and by way of sales tax payable by the company. it .....

The New India Assurance Co. Ltd. Vs. Radheshyam Motilal Khandelwal and ...

Court : Mumbai

Reported in : AIR1974Bom228; 1974MhLJ319

..... or suit not commenced within three months after such rejection, all benefits under the policy shall be forfeited, was void as violating the provisions of section 28 of the contract act. section 28 of the contract act provides : 'every agreement, by which any party thereto is restricted absolutely from enforcing his rights under or in respect of any contract, by the ..... the parties, it was contended on behalf of the plaintiff that he had no agreed in writing for a reference to arbitration and that the requirement of section 27 of the arbitration act were not satisfied. lord coleridge, c.j., negating this contention observed:'the plaintiff sues on the policy, and by so suing affirms it to be his ..... could be inferred. the trail court no doubt, found that the term in condition no. 11 was not void and did not violate the provisions of section 28 of the contract act, but on the view which it took that the terms of the policy were not shown to have been known to the plaintiffs before the completion .....

K.R. Rajamanickam Chettiar and ors. Vs. the Union of India

Court : Chennai

Reported in : AIR1974Mad375

..... goods so as to escape from liability. in view of the fact, that the trial court was absolutely oblivious to the change effected in section 73 of the indian railways act by act 39 of 1961, it had no occasion to frame the necessary issues and concentrate its discussion on the real points that had to be decided ..... the consignee; (g) natural deterioration or wastage in bulk or weight due to inherent defect, quality or vice of the goods; (h) latent defects; (i) fire, explosion or any unforeseen risk; provided that even where such loss, destruction, damage, deterioration or non delivery is proved to have arisen from any one or more of the aforesaid ..... liability of the railways in this behalf has been completely changed by virtue of the amendment to the relevant sections of the act made in 1961. section 73 of the act so amended is as follows:'73. save as otherwise provided in this act, a railway administration shall be responsible for the loss, destruction, damage, deterioration or non-delivery, in .....

inderjeet Singh Vs. Prescribed Authority, Moradabad and anr.

Court : Allahabad

Reported in : AIR1974All120

..... order dated 17-5-1973 is that compensation was bound to be paid to the tenant in terms of the second proviso to clause (b) of sub-section (1) of section 21 of the new act. in ground no. 3 of the writ petition the petitioner contended that such compensation was bound to be awarded by the state government. however, that is an ..... -f on 15-11-1972 the latter moved an application before the prescribed authority on 24-11-1972 under section 43 (2) clause (rr) of the new u. p. act no. xiii of 1972 read with section 21 of the said act seeking the eviction of the tenant. by the order dated 13-12-1972 passed in civil misc. writ no. 7746 of ..... obvious mistake as compensation under section 21 is awarded by the prescribed authority. in fact mr. shanti bhushan appearing on behalf of the petitioner contended that compensation was bound to .....

Dr. C.B. Singh Vs. the Cantonment Board, Agra

Court : Allahabad

Reported in : AIR1974All147

..... collision which took place on account of the impact with the traffic island. we are unable to endorse the findings of law recorded by the court below.5. section 116 of the cantonment act, 1924 prescribed the duties of the board. clause (a) refers to the lighting of street and other public places. clause (e) deals with 'removing, on ..... road where the accident took place, we may address ourselves also to the question as to who was responsible for constructing the traffic island in question. section 75 of the motor vehicles act empowers the state government or any other authority authorised in this behalf by the state government to place or erect a traffic sign in any public ..... , it was not the case of the board that it was constructed at the instance of the district magistrate or regional transport officer as contemplated by section 75 of the motor vehicles act read with rule 184, quite apart from the statutory duty, the common law also casts a duty on the board to keep the streets free from .....

The Government of Andhra Pradesh and ors. Vs. P. Rukma Reddy

Court : Andhra Pradesh

Reported in : (1974)IILLJ279AP

..... must have service of not less than eight years in all including a minimum service of two years in the commercial taxes department or in any of the commercial taxes sections of the office of the board of revenue or in the office of the sales tax appellate tribunal.18. the tests period provided for these two types are different. both ..... given situation, whether the legislative action is clearly unreasonable. the court cannot require the legislature to specify its reasons for the classification, but they will always presume that the legislature acted on legitimate grounds of distinction, if any such grounds exist. where there is a reasonable and practical ground of classification for legislative regulations, the classification should be sustained, even though .....

Commissioner of Income-tax Vs. Roshan Lal (Decd.) by Smt. Lajwanti Dev ...

Court : Allahabad

Reported in : [1975]98ITR349(All)

..... the tribunal was wrong in holding that only rs. 8,082 and not the entire amount paid tothe assessee by the company was dividend within the meaning of section 2(6a)(e) of the act. we, accordingly, answer the question referred to us in the negative and in favour of the department. as no one has appeared for the respondents, there ..... profit and any amount paid as advance or loan to the shareholder to the extent of this amount of accumulated profits will be dividend within the meaning of section 2(6a)(e) of the act. in the case of first income-tax officer v. short brothers (p.) ltd. : [1966]60itr83(sc) .the supreme court had the occasion of interpreting the words ..... facts the income-tax officer held that the entire amount paid by way of loan to the assessee would be dividend income within the meaning of section 2(6a)(e) of the indian income-tax act, 1922, and accordingly he added this amount to the income of the assessee. the assessee went up in appeal and the appellate assistant commissioner .....

Srikrishna Stores and anr. Vs. Superintendent of Taxes and ors.

Court : Guwahati

..... a contract between them for the preparation of the garment.11. it looks appropriate to refer to the definition of the expression 'sale price' given in section 2(13) of the act, for we feel it has relevancy to the assessment of the garments prepared on order. the definition clause reads as under: 'sale price' means the ..... parts, which we may mention as 'meaning definition' and 'inclusive definition' and their fields of operation are distinctly different. the expression 'contract' is defined in section 2(2) of the act. to mean, inter alia, any agreement for carrying out for cash or deferred payment or other valuable consideration the preparation of any movable property. therefore, the ..... thumb. each individual transaction will have to be looked into with a view to determine its true nature.10. the expression 'sale' is defined in section 2(12) of the act and that definition, we feel, would be of considerable help in determining whether the piece of cloth of which the garment to order is made had .....

Kanu Sanyal Vs. District Magistrate, Darjeeling and ors.

Court : Supreme Court of India

Reported in : AIR1973SC2684; 1973CriLJ1818; (1973)2SCC674; [1974]1SCR621

..... when, but the earliest reported instance of it is to be found in the year 1784 (see wade's case reported in the note to blake's case 2 m. &. section 428 of issuing rule nisi in the first instance. if the applicant made out a prima facie case of unlawful detention, a rule nisi would issue to the respondent and ..... writ of habeas corpus : and it has accordingly been so argued at the bar', and held that the applicant was entitled to be discharged from confinement. similarly in exparte yarbrough (1884) 110 u.s. 651; 28 l.ed. 274. a writ of habeas corpus was prayed for on the ground that the applicant's trial, conviction and sentence in the ..... return being insufficient the court made the 'rule absolute to discharge the prisoner'. this practice found recognition in the crown office rules, 1886 which were made under the judicature act, 1875 to govern the practice and procedure on the crown side of the king's bench division. we need not refer to the specific provisions of the crown office rules .....

Allahabad theatres (Pvt.) Ltd. and ors. Vs. Smt. Kusum Kumari

Court : Allahabad

Reported in : AIR1974All73

..... in the other part and in positive terms, the said provision may well be taken to be self-contained and indicative of the intention to exclude the operation of section 6, general clauses act' 25. similar are the observations of the supreme court in : [1967]66itr680(sc) , where their lordships observed: 'it seems to us, however, that by ..... in paragraph 14 of the judgment;-- 'it is argued that, in dealing with this point, it would not be permissible to invoke the provisions of section 6 of the general clauses act because the said section deals with the effect of repeal of permanent statutes, this argument is well founded......' 14-a. it, therefore, appears that it admits of no doubt ..... provisions of the same applied. the court below, further found that as the respondent had not committed any default in making payment of rent as required by section 3 of the act she was not liable to eviction on that basis. the allotment order set up by the respondent was found to be valid. on these findings the .....