Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Year: 1973 Page 7 of about 961 results (0.084 seconds)

Commissioner of Income-tax, Gujarat Vs. Hides and Leather Products Pvt ...

Court : Gujarat

Reported in : [1975]101ITR61(Guj)

..... 1962-63 to 1964-65. the actual cost would be reduced by rs. 30,572. that is the only conclusion one can come to in the light of section 43, sub-section (1), of the act of 1961. 18. the question before us is not a question of limitation, that is of the liability being time barred or not, the question is of ..... division bench of the bombay high court, has observed : 'in our opinion, therefore, the meaning of the expression 'actual cost to the assessee' as used in sub-section (5) of section 10 of the act would be what the assessee has, in fact, expended or laid out for the purpose of acquiring the depreciable assets.' 10. it was also observed by the division ..... contribution from any other person or authority must be taken out from the actual cost in order to ascertain what the actual cost to the assessee is. under section 43, sub-section (6) of the act, of 1961, 'written down value' means, (a) in the case of assets acquired in th previous year, the actual cost to the assessee; and (b) in the .....

Gurcharan Singh Vs. the State of Haryana and anr.

Court : Punjab and Haryana

Reported in : AIR1974P& H223

..... m.c. ponnoose, air 1970 sc 385 wherein it was held as under:--'by issuing notification in exercise of powers conferred under section 2(44)(ii) the state government cannot invest the tahsildar with the powers of a tax recovery officer with effect from a date ..... control of bricks supplies order, 1972 was issued by the respondent-state under section 3 of the east punjab control of bricks supplies act, 1949(east punjab act no. 1 of 1949). this east punjab act i of 1949 did not confer any power on the state of haryana ..... supplies order, 1956 had been declared invalid, therefore, no action could be taken against him in pursuance of a notice issued under that act. it was asserted that clause 22 of the haryana control of bricks supplies order, 1972 is illegal, null and void and without ..... to issue any bricks control order under section 3 of the act with retrospective effect. it is thus well settled that unless the power to legislate conferred on .....

K. Kanthimathi Vs. S. Parameswara Iyer

Court : Kerala

Reported in : AIR1974Ker124

..... was residing in his house, he having been transferred to and stationed at trivandrum in 1969. 3. the respondent applied for restitution of conjugal rights under section 9 of the hindu marriage act, 1955 which reads: '9. (11 when either the husband or the wife has, without reasonable excuse, withdrawn from the society of the other, ..... there was a de facto separation due to exigencies of his employment. this is not sufficient to attract section 18(2)(a) of the hindu adoptions and maintenance act, 1956. equally unsustainable is the view of the learned munsiff, that section 18(2)(b) is attracted. he proceeds on the basis that the appellant was illtreated by her ..... s. no. 496 of 1972) claim for maintenance is founded on section 18 of the hindu adoptions and maintenance act, 1956. which is as follows: '18, (1) subject to the provisions of this section, a hindu wife, whether married before or after the commencement of this act, shall be entitled to be maintained by her husband during her lifetime. .....

Smt. Sushila Devi and ors. Vs. Ibrahim and anr.

Court : Madhya Pradesh

Reported in : AIR1974MP181; 1974MPLJ168

..... that the contract of insurance entered into between the owner of the vehicle and the insurance company provided for payment of any sum higher than that fixed under section 95 (2) (b) of the act. hence the liability of the insurer in the present case only extends upto rs. 2,000 (two thousand) each, in the case of jinendra kumar ..... supreme court in shaikhupura transport co. ltd. v. northern india transporters insurance co. ltd., air 1971 sc 1624, have stated the same principles, thus-'under section 110-b of the motor vehicles act, 1939 the tribunal is required to fix such compensation which appears to it to be just. the power given to the tribunal in the matter of fixing ..... . in smt. gulab devi sohaney v. govt. of madhya pradesh, air 1971 madh pra 113 one of us (sen j.) had occasion to observe-'under section 110-b of the motor vehicles act. 1939, the claims tribunal is required to determine an amount of compensation which appears to it to be just. that amount of compensation would be just has .....

New Kaiser-i-hind Spg. and Wvg. Co. Ltd. Vs. Commissioner of Income-ta ...

Court : Mumbai

Reported in : [1977]107ITR760(Bom)

..... year 1950-51) which was allowed at the time of original assessment, it being common ground that the said sum is not a permissible deduction under section 10 ?' 3. section 34 of the act has gone through various amendments, but, for the purpose of this reference, it is only necessary to bear in mind that the present clauses (a) ..... that the account books of the assessees had always been manipulated and, after making inquiries, he, therefore, directed the issue of a notice under section 34 read with section 22(2) of the act. in the revised return filed pursuant thereto, the respondents showed the same loss and the usual procedure was thereafter being followed. the assesses then applied ..... those years could not be disallowed in the reassessment proceedings, because to do so would be to resort to the powers under clause (b) of section 34(1) of the act which could not be done after the expiration of the period of your years from the end of the years in question, which period had admittedly lapsed .....

income-tax Officer, a Ward and ors. Vs. Eastern Coal Co. Ltd. (In Liqu ...

Court : Kolkata

Reported in : [1975]101ITR477(Cal)

..... of the assessee but because both the assessee as well as the department drew wrong inference from the facts disclosed. in such a case clause (a) of section 147 of the income-tax act, 1961, cannot be invoked. reliance may be placed on the decisions of the supreme court in the case of calcutta discount co. ltd. v. income- ..... , 'a' ward, sitapur v. murlidhar bhagwan das : [1964]52itr335(sc) . on the 7th of december, 1965, the income-tax officer issued a notice under section 148 of the income-tax act, 1961, in respect of the assessment year 1958-59 and on the 4th february, 1966, this rule was obtained under article 226 of the constitution challenging the validity ..... the assessee for the assessment year 1958-59 and not in the assessment year 1956-57 under appeal. it appears that thereafter on being moved under section 35 of the indian income-tax act, 1922, the tribunal rectified the order by deleting the words 'liable to be included in the total income of the appellant in the assessment year .....

Juglal and anr. Vs. the State of Rajasthan

Court : Rajasthan

Reported in : 1973(6)WLN972

..... not tenable and thus the question arose before their lordships for consideration as to the scope and effect of section 34 ipc. their lordships observed:to invoke the aid of section 34 successfully it must be shown that the criminal act complained against was done by one of accused persons in furtherance of the the common intention of all; ..... by several persons in furtherance of the common intention of all, each of such persons is liable for that act in the same manner as if it were done by him alone.14. according to this section the act must be done in furtherance of the common intention common intention necesserily implies the prearranged plan. in other words ..... this being the principle, it is clear to their lordships that common intention within the meaning of section implies a pre-arranged plan, and to convict the accused of an offence applying the section it should be proved that the criminal act was done in concert pursuant to the pre-arranged plan. as has been observed, it is difficult .....

Merrill Lynch, Pierce, Fenner and Smith, Inc. Vs. Ware

Court : US Supreme Court

..... -136. (b) rule 347(b) cannot be categorized as part of a need for uniform national regulation, there being no revelation in the act or in any sec regulation that nationwide uniformity of an exchange's housekeeping affairs is necessary, and it not being shown that national uniformity in the area of wage claims ..... placed in focus with the "historical friendliness of california to the institution of arbitration." feldman, arbitration modernized -- the new california arbitration act, 34 so.calif.l.rev. 413, 414 (1961). section 229 thus survived subsequent legislative scrutiny and has now manifested page 414 u. s. 133 itself as an important state policy through ..... of the securities commission . . . of any state . . . insofar as it does not conflict with the provisions" of the act "or the rules and regulations thereunder." section 28(b), 15 u.s.c. 78bb(b), provides that nothing in the act "shall be construed to modify existing law . . . with regard to the binding effect . . . of [exchange] action .....

Mst. Nazira Begum Vs. Syed Ali Zaheer

Court : Allahabad

Reported in : AIR1974All104

..... institution of the second appeal in this court, the appeal would not be deemed to be 'pending'; hence no order for abatement can be passed under sub-section (2) of section 5 of the said act. the argument was that an order for abatement can be passed only when a suit, appeal or revision is 'pending' and not otherwise; and as, ..... to entertain the appeal, and the appeal would, therefore, not be deemed to be pending. hence no order for abatement can be passed under sub-section (2) of section 5 of the said act inasmuch as an order for abatement can be passed only when a suit, appeal or revision is pending in a competent court. this contention is sought ..... or with respect to any other matter in regard to which a suit or application could be 'filed' under the provisions of this act. this section 49 was, however substituted by the present section by the u. p. act no. xxxviii of 1958 which,as indicated heretofore, provides that no civil or revenue court shall entertain any suit or proceeding with .....

B.T. Menghani Vs. the Delhi Development Authority

Court : Delhi

Reported in : AIR1974Delhi159; ILR1974Delhi443

..... what portion thereof is allotted or reserved for a road. (14) resuming the narration of the provisions of the development act, we come next to section 9 sub-section (1) whereof provides that in this section and in sections 10, 11, 12 and 14, the word 'plan' means the master plan as well as the zonal development plan ..... corporation to construct a residential building and changes the user thereof, he can be prohibited from doing so under section 347 of the municipal act. contravention of any provision of any section of the municipal act is punishable under section 461. it cannot, thereforee, be said that the owner or occupier of a building has a license to ..... of the evidence. as a result of the consideration of the evidence, the conclusion would be whether the petitioners have committed the offences punishable under section 29(2) of the act or not. this is essentially the function of the ordinary criminal court. there is absolutely no justification why such ordinary criminal cases should not .....