Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Year: 2003 Page 97 of about 4,629 results (0.225 seconds)

Commissioner of Central Excise Vs. Swami Chemicals

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

..... and the adjudicating authority or appellate authority had his discretion to impose, disturb or reduce it.5. the contention in the appeal is that penalty prescribed under section 11ac of the act is the minimum penalty and the maximum is contained in rule 173q. the reasoning for this proposition contained in the appeal is summarised by the departmental representative as ..... this is the result of trying to compare two incomparables.8. i do not think it is correct to say that phrase "subject to the provision contained in section 11ac of the act" occurring in sub-rule (1) of rule 173q has to be so interpreted to mean that to be synonymous with in addition to the action to be ..... taken under section 11ac. by applying its normal meaning the term "subject to" appropriately can be construed to mean that where section 11ac invoked, rule 173q could not be invoked. .....

The A.C.i.T. Vs. Sh. A.R. Dahiya

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2004)89ITD377(Chd.)

..... hardships is caused in case compensation awarded is reduced in further appeal. the legislature has taken care of above situation by introducing clause (c) to sub-section (5) of section 45 by the finance act, 2003 w.e.f. 1.4.2004. at present, we are not concerned with the application of above clause as the court has not yet ..... which admittedly was received by the assessee in the previous year. therefore, capital gain is to be computed as per clause (b) of sub-section (5) of section 45 of the income-tax act. the aforesaid statutory provision is unambiguous and we see no good reason why the said should not be applied. the assessee is free to claim ..... was further not to be determined on account of any potential use of the land. the learned commissioner of income-tax (appeals) further held that provisions of section 2 (14) of the act were not applicable in this case. for all the reasons given above, the learned commissioner of income-tax (appeals) held that the enhanced compensation of rs. .....

Ananth Engineering Works and anr. Vs. Karnataka Electricity Board (Kpt ...

Court : Karnataka

Reported in : 2004(3)KarLJ337

..... vi can be made applicable with such modification as is necessary by the board in view of the provisions of rule 27 of the electricity rules and section 70 of the supply act. the contention of the learned counsel for the consumers that regulation 9 violates provisions of rule 58 of the electricity rules cannot also be accepted as ..... and perused the order of the learned single judge.19. a perusal of the above provisions reveals that the board has been conferred statutory power under section 49(1) of the supply act and board can supply power to any person upon such terms and conditions as it thinks fit and the provisions have also been upheld, which is ..... supreme court has held in hyderabad vanaspathi limited v. andhra pradesh state electricity board, : [1998]2scr620 that the board has been conferred statutory power under section 49(1) of the supply act to determine the terms and conditions on the basis of which supply is to be made and the board may supply electricity to any person upon such .....

Balan Vs. State of Kerala

Court : Kerala

Reported in : 2003(2)ALT(Cri)436; 2004(1)KLT122

..... case in which after completing the investigation of the crime final report was filed in the sessions court, kasaragod alleging commission of offences punishable under section 3(1)(xi) of the act and sections 354 and 341 of the indian penal code. the submission made by the learned counsel appearing for the appellants is that the special court can ..... service. in binoy's case (supra) a learned judge of this court was considering the ingredients to be established to prove that an offence under section 3(1)(x) of the act was committed. in that decision this court said that it has to be established that there was intention to humiliate a member of scheduled caste or ..... of the place of occurrence. on 20.4.1996 he sent a report to court stating that during investigation it was revealed that the offence punishable under section 3(1)(xi) of the act was also committed. pw11, the circle inspector of police, neeleswaram took up the investigation of the crime. on completing the investigation of the crime, .....

National Federation of Telecom Employees B.S.N.L. Union Vs. Chief Gene ...

Court : Mumbai

Reported in : (2004)ILLJ588Bom

..... and workers who are availing themselves of the subsidised transport facilities being, provided by the management. the management has also served notice under section 9-a of the i. d. act, is not maintainable.'the purported reasons stated hereinabove are no reasons but the conclusions of the desk i officer of the respondent no. ..... they further expected that as a bonafide industrial dispute existed between the parties, the-appropriate government would refer the same for adjudication under section 10(1) of the i.d. act. it further appears that when the conciliation officer abruptly closed the conciliation proceedings, the petitioner union and the workmen felt aggrieved by the ..... and issued a notice dated may 23, 2002 to the petitioner and the respondent no. 1 informing them that the conciliation proceedings under section 12 of the industrial disputes act would he held in his office on may 24, 2002. pursuant to the commencement of the conciliation proceedings the strike appears to have been .....

Raj Kishore Jha Vs. State of Bihar and ors.

Court : Supreme Court of India

Reported in : AIR2003SC4664; 2003(2)ALD(Cri)1005; 2003(3)BLJR2194; 2003CriLJ5040; JT2003(Suppl2)SC354; 2003(8)SCALE271; (2003)11SCC519

..... , his testimony in court on that score would not be vitiated until the cross-examiner proceeds to comply with the procedure prescribed in the second limb of section 145 of the evidence act.14. the aforesaid position was indicated in rajender singh and ors. v. state of bihar : 2000crilj2199 .15. since the judgment of the high court ..... close range; (4) since the investigating officer had died, it had caused prejudice due to non-examination of the investigating officer. (5) there were exaggerations made regarding explosion of bomb and looting. it was demolished by the findings recorded by the trial court who had acquitted the accused persons of the allegations; (6) he names of pws ..... accused persons were greatly prejudiced because they were denied the opportunity of cross-examination. these factors weighed with the high court. it noted that the stand of explosion at the spot has been discarded by the trial court. further more, names of the a-9 to a-13 were introduced for the first time in court .....

Hardasmal S/O Hiranand Gurnani Vs. State of Maharashtra and anr.

Court : Mumbai

Reported in : 2004(3)ALLMR495; 2004(1)MhLj908

..... the suit.3. the question raised in this second appeal is liable to be answered in accordance with the definition of 'immovable property' in the bombay stamp act, 1958. section 2(ja) defines 'immovable property' which reads as follows :--'(ja) 'immovable property' includes land, benefit to arise out of land and things attached to the ..... definition of the word 'immovable property' did not fall for consideration as in the present case. here we have immovable property clearly defined in section 2(ja) of the bombay stamp act. it specifically includes things permanently fastened to anything attached to the earth within the definition of 'immovable property'. in my view, having regard ..... the parts required for the machine. in the background of these facts, their lordships took the view that the word 'goods' contemplated by section 3 of the central excises and salt act must be viewed as goods i.e. movable and marketable. in this case, the tribunal had rejected the contention of the assessee that .....

Union of India and anr. Vs. Azadi Bachao Andolan and anr.

Court : Supreme Court of India

Reported in : [2003]263ITR706(SC); [2003]132TAXMAN373(SC)

..... necessary for implementing the agreement by notification in the official gazette. when the income tax act, 1961 was introduced, section 90 contained therein initially was a reproduction of section 49a of 1922 act. the finance act, 1972 (act 16 of 1972) modified section 90 and brought it into force with effect from 1-4-1972. the object and ..... before whom the matter arises afterwards might be of a different view. the learned attorney general contended that the interpretation given to section 90 of the income tax act, a central act, by several high courts without dissent has been uniformally followed; several transactions have been entered into based upon the said exposition of ..... such a circular. is the dtac bad for excessive delegation ? 51. the respondents contend that a tax treaty entered into within the umbrella of section 90 of the act is essentially delegated legislation; if it involves granting of exemption from tax, it would amount to delegation of legislative powers, which is bad. .....

Prafulla Kumar Das and ors. Vs. State of Orissa and ors.

Court : Supreme Court of India

Reported in : AIR2003SC4506; [2004(2)JCR262(SC)]; JT2003(9)SC477; 2003(8)SCALE398; (2003)11SCC614; 2004(2)SLJ168(SC)

..... a case here.47. in the result, we uphold the validity of the orissa administrative service, class-ii (appointment of officers validation) amendment act, 1992, and particularly section 2 thereof, which rightly sought to give effect to the judgment of this court in the case of nityananda kar (supra).48. the writ petition ..... service in accordance with the provisions of r. 9,' 18. it is apparent that neither the governmental resolution of december 1973 nor the impugned section 2 of the amendment act of 1992 have repealed, whether explicitly or implicitly, the recruitment rules of 1959. indeed, the resolution itself alludes to the relevant rules, thereby ..... : air1991sc1134 and a three-judge bench affirmed the views taken by the orissa high court.3. by virtue of section 2, the orissa administrative service, class-ii (appointment of officers validation) act, 1987 ('validation act'), is sought to be amended such that certain direct recruits of the orissa administrative service for the year 1973, who .....

Bhagwati Co-operative Housing Society Ltd. Vs. the State of Maharashtr ...

Court : Mumbai

Reported in : 2004(1)ALLMR690

..... dated 11-2-1993 was neither sent by registered post nor under the certificate of posting and therefore the presumption which is otherwise available under the section 27 of the general clauses act is not available to the respondents in relation to the service of the said letter upon the petitioners, however, the said lapse on the ..... sell the same by auction, and to annex such conditions to the grant as may be prescribed by such rules before land is entered upon under the section 30. the section 30 thereof speaks of occupation of unalienated land granted under the provisions of the code. it provides that where any unoccupied land which has not been alienated ..... under the section 30 in relation to the land allotted to the allottee, then the latter would certainly be entitled to approach the court to seek enforcement of such obligation of the authority.12. for enforcement of any right in favour of any person, certainly there is a period of limitation prescribed under the limitation act, 1963. .....