Court : Rajasthan
Decided on : Dec-20-2006
Reported in : [2007(113)FLR1029]; (2007)IIILLJ1068Raj
..... tph, bc and svp are covered under section 1(3) of pf act. section 16 would be applicable after the expiry of infancy period of three years. since the bc was not having any printing press it entered into agreement with svp ..... bc. thus they are incorporated companies. they are having separate directors. they were having their own premises, standing orders, wage structures. esi accounts etc. provisions of section 16 of pf act applies to every establishment which is a factory, engaged in any industry, specified in schedule 1 in which 20 or more persons are employed. the establishments of the ..... wrong. we are of the opinion that in such a case there is no need for the management to seek and obtain leave of the industrial tribunal under section 33-a of the act.8. in aditya synthetics v. union of india (supra) the apex court indicated as under 1994-ii-llj 6 at p. 80:12. the provisions of .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Dec-20-2006
Reported in : (2008)300ITR286(Mum.)
..... respectfully agree with the view taken by the allahabad high court and jammu and kashmir high court, as it is in conformity with the provisions of section 143(3) and section 159 of the act.18. hon'ble delhi high court in the case of intar craft india v. cit (supra), also took the same view and held as under ..... is the issuing of the notice. therefore, non-following of the prescribed procedure, would only result in a procedural mistake. this is what has been amplified by section 292b of the act. there is subtle difference between irregularity and illegality. an irregular action can be cured, but an illegal action would not contain any cure in any statute. the ..... to the assessing officer with a direction to consider the matter afresh, particularly the objection given by the assessee for reopening and to issue notice under section 143 (2) of the act and after providing opportunity to the assessee of being heard.24. at this stage, it may be mentioned that if the legislature can confer the .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-19-2006
Reported in : 2007(2)ALT523
..... in accordance with law and in view of the same, in fact, all the other proceedings are vitiated inclusive of the proceeding of the withdrawal under section 48 of the act. the learned counsel placed reliance on certain decisions in this regard. while further elaborating the submissions, the effect of setting aside the order also may ..... instructions to send withdrawal proposals for ac. 1 -73 cents of the land and to cancel the pattas already granted. accordingly, the withdrawal notification under section 48 of the act was approved by the collector vide ref.l1/6871/93, dated 19-12-1996 and published in district gazette as per rules and the mandal revenue officer ..... and anr. v. syed akbar : air2005sc492 and would contend that when once possession had been taken by the government, the question of invoking power under section 48 of the act would not arise. there cannot be any doubt or dispute relating to this proposition this being well settled by several decisions of the apex court. further strong .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-19-2006
Reported in : 2007(4)ALLMR233; 2007(4)MhLj202
..... learned counsel for the parties, and after considering the judgments cited, and in the light of the provisions of the act, mainly sections 3(1)(b), section 3(2) and sub-section 5(a) and (b) of the act, we hold that the rate of tax payable by petitioners, would be as follows:i. for the first three ..... establish that there was no unjust enrichment. 23. to understand the entire controversy, it would be necessary to consider the following provisions of bombay entertainment duty act, 1923:section 2(a-1) :-'amusement park' means a place wherein various types of amusements including games or rides or both [but excluding exhibition by cinematograph and video ..... learned senior counsel dr. tulzapurkar strongly contended that the petitioners are entitled to the benefits of the concessional rate of duty provided in sub-section 5(a) of section 3 of the act, inserted by maharashtra ordinance no. xvi of 1992, for period of 25th december,1992 to 24th december,1994. dr. tulzapurkar submitted that recovering .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-19-2006
Reported in : (2007)3GLR2638
..... 9. shri a.y. kogje, learned counsel for the state, on the other side submits that there cannot be any comparison of section 6 of the bombay act with section 29 of the gujarat act. he also submits that the plaintiff, if wanted to claim certain exemption under the notification, then he was obliged to observe the ..... notification and would not be permitted to challenge the validity of the notification after taking advantage under the notification. 10. true it is that section 29 of the gujarat entertainments act, 1977 provides that the state government may, by notification in the official gazette, exempt either wholly or partly any entertainment or class of ..... court.6. at the time of admission, the following substantial question of law has been framed:can the term sspecial order occurring in section 6[3] of the bombay etnertainments duty act, 1923 be construed as empowering the state government to impose conditions while granting exemption from liability to entertainments duty? 7. learned counsel .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-19-2006
Reported in : AIR2007Bom92; 2007(1)ALLMR500; 2007(1)BomCR819; (2007)109BOMLR141
..... interdicted by the appointment of the liquidator. the learned counsel further submitted that in view of the overriding effect given to the statute by section 35 of the said securitisation act, the said act would have pre-eminence over all other statutes. it was also submitted by shri dhorde that the mscb being a secured creditor stands ..... from paragraph 3 are reproduced hereinbelow:reading of the policy decision, and to be more precise clause 12 thereof, in the light of the provisions of section 13 of the securitisation act, it is obvious that unless and until the secured creditor gives his consent in writing, neither the debtor, nor the liquidator, can deal with the ..... the other since the year 2002 when the karkhana was virtually closed down. the said petitioners never objected to the notices issued under section 13(2) or section 13(4) of the securitisation act, 2002. it is also pertinent to note that the said employees never invoked any of the provisions of the labour enactments to assert .....
Tag this Judgment!Court : Guwahati
Decided on : Dec-19-2006
..... ltd. v. state of assam [2007] 8 vst 314, holding that transfer of right to use equipment, plants/machinery are the lease within the meaning of section (2)(33) (4) of the agst act.22. the apex court again in the case of bharat sanchar nigam ltd. : [2006]282itr273(sc) has laid down the necessary criteria for determining a transaction ..... learned counsel are also similar and identical to the effect that there has been no transfer of use of goods, attracting definition of 'lease' under section 2(43) (iv) of the value added tax act and as such, ongc has no authority to deduct tax at source from the respective bills of the petitioners.12. the learned counsel for the petitioners ..... control over those vehicles, so as to utilise the vehicles in the manner they like and consequently it squarely attracts the provisions of section 7 of the assam general sales tax act and section 105 of the assam value added tax act, 2003, saddling the liability to pay tax to the state.10. so far as w. p. (c) no. 2416 of .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-19-2006
Reported in : IV(2007)BC190
..... permitted the liability to be passed on to the consumer. the apex court held that the subjects of the legislation were different. while sub-section 3 of section 5 of the bihar act is relatable to entry 54 of list ii, which is a tax entry. paragraph 21 of the control order issued by the central government ..... for prorata distribution. it was held that question of priorities can be decided by the tribunal in accordance with section 19(ii) and section 529a companies act and that the company court cannot use powers under sections 442, 446 and 537 companies act to stay the proceedings.10. in : air2004bom166 n.k. shah v. joint registrar cooperative societies a full ..... a matter for which relief can be granted by the tribunal under section 17 of the act. section 34 of the act gives overriding effect to the provisions of this act over all other laws except the enactments listed in sub-section 2 of that section. the u.p. agricultural credit act is not included in that list.2. the guarantor has filed .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-19-2006
Reported in : IV(2007)BC173; 2007(1)BomCR935
..... . the order of acquittal is passed on the ground that though the applicant received the intimation of dishonour of the cheque on 6th november, 2002, the notice under section 138(b) of the said act of 1881 was issued on 22nd november, 2002.2. mr. borkar submitted that the register maintained by the applicant shows that in fact the intimation of dishonour ..... -in-chief of the representative of the applicant, he did not state that the intimation was received on 11th november, 2002. a perusal of the notice under section 138(b) of the said act of 1881 shows that the intimation was received on 6th november, 2002.4. it is thus obvious that the view taken by the learned trial judge is a .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-19-2006
Reported in : 2007(2)ALD294; 2007(3)ALT257
..... donations from the public. as this was the case, in order to manage the affairs of the temple, the non-hereditary trust board as contemplated under section 15(3) of the act was constituted by the assistant commissioner, and after the expiry of the term of the trust board headed by sri korwar mallikarjun as chairman, a new trust ..... by the contributions made by various devotees. the temple was registered in the books of endowments and published under section 6(e)(ii) of the act and a non-hereditary trust board, as contemplated under section 15(3) of the act, was constituted by the assistant commissioner. thereafter another trust board was constituted who took the oath of office on ..... the said rules, which are issued in exercise of powers conferred by section 107 read with sub-section (1) of section 74 of 1966 act, are no longer in force as act no. 17 of 1966 has been repealed by the present act 30 of 1987 and that under the present act no rules are framed as yet in this behalf. but according to .....
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