Court : Income Tax Appellate Tribunal ITAT Chennai
Decided on : Dec-08-2006
Reported in : (2007)107TTJ(Chennai)200
..... further, he relied on certain loose papers found at the residence of k. madhava reddy.14. this is a block assessment under chapter xiv-b of the it act. under section 158bb, undisclosed income of the assessee for the block period is required to be computed on the basis of evidence found as a result of search or requisition ..... other books of accounts seized. it cannot be considered as the conclusive evidence. the words "may be presumed' appear in section 132(4a) of the act. since the words "may be presumed" are incorporated in the section, it gives option to the authorities concerned to presume the things. but, it is rebuttable and it does not give definite ..... depending upon the facts, to decide whether presumption should be drawn or not. the expression used in this sub-section (4a) is "may be presumed" which is also the expression used in section 114 of the evidence act and it was not a mandate that whenever books of accounts are seized, the authorities concerned shall so presume irrespective .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-07-2006
Reported in : (2007)IILLJ858Bom
..... employees were entitled to elect five persons from amongst themselves to represent them for the purpose of provisions of the bombay industrial relations act, 1946 (hereinafter referred to as the act.) in view of section 28 of the act. it was contended that the employees have elected five representatives for the period of two years. however, the employees at the ..... whether the reasons mentioned in the requisition are adequate, justifiable to place such requisition before the employees in the meeting. since right to recall under section 28(4) of the act is given to all the employees, it is for the employees to consider and decide whether such requisition should be passed by majority or should be ..... of the labour officer to promote harmony and industrial peace, that does not entitle him to assume power, which is not vested in him either under section 28 of the act or under rule 43 of the rules. in a democratic set up, if a right is given to the employees to elect their representatives and also .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-07-2006
Reported in : 2007(1)BomCR842; [2007(112)FLR1003]; 2007(1)MhLj644
..... affect the welfare of the workmen.9. in our considered opinion, we do not find any force in the submissions made by the counsel for the petitioners. section 33a of the act of 1946, upon which reliance was placed by him, is of no help to him, because it refers to disputes between employees and employer referred to arbitration ..... judge, and therefore, letters patent appeal was required to be allowed.7. on the other hand, counsel for the union respondent no. 1 urged that sections 33 and 33a of the act of 1946, clearly bar individuals from appearing in all proceedings before the industrial court and the right to do so was given to a recognised union. he ..... are represented by a recognised union. in paragraph 13 of santuram's case, the supreme court has clearly held:now a combined reading of sections 80, 27a, 30, 32 and 33 of the act leaves no room for doubt that consistent with its avowed policy of preventing the exploitation of the workers and augmenting their bargaining power, the legislature .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-07-2006
Reported in : JT2007(1)SC279; (2007)ILLJ996SC; 2006(13)SCALE319
..... v. peep chand pandey and anr. : air1993sc382 wherein casual employees were found to come within the purview of section 14(1) of the act holding:.an examination of section 14 and section 3(q) clearly indicates that the act covers a very wide field, and there is nothing to suggest that the provisions dealing with the jurisdiction of the ..... the nomenclature of payment is not decisive. our attention in this connection has also been drawn to the definition of 'post' as contained in section 3(k) of the act.6. the scheme was floated by the central government with certain objects. the staff pattern at the project level has been laid down in the ..... precise types of personnel whom the state government consider fit for such work. 2. anganwadi workers filed an application purported to be under section 15 of the administrative tribunals act, 1985 (for short 'the act') before the karnataka state administrative tribunal. in one of such applications being nagarathna b.k. and ors. v. the secretary, social .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-07-2006
Reported in : 2008ACJ27; 2007(3)ALD731; 2007(4)ALT221
..... his wife were depending on the income of the deceased, p.w.2 might have shown his occupation as nil.14. as per section 166 of the act, the legal representatives of a deceased victim only would be entitled to compensation. mother being the legal heir to the estate of a ..... to the death of the deceased would come to rs. 1,20,000/- (rs. 10,000 x 12). as per schedule ii of the act appellants are entitled to funeral expenses of rs. 2,000/- and loss of estate of rs. 2,500/-also.17. thus, the appellants are ..... deceased son, as per hindu succession act, would only be his heir. so second appellant only would be entitled to make a claim for compensation. it is well known that ..... c.y. somayajulu, j.1. appellants filed a claim petition under section 166 of the motor vehicles act, 1988 (the act) seeking compensation of rs. 2,00,000/- for the death of their unmarried son ramesh kumar tiwari (the deceased) .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-07-2006
Reported in : (2007)8VST48(AP)
..... revise the said assessments by his orders dated march 22, 2004, october 30, 2003 and may 6, 2005, in exercise of the powers under section 20(2) of the apgst act read with section 9(2) of the cst act. the substance of the second respondent's stand is that the eligibility certificate issued by the industries department in favour of the petitioner mentions ..... .1. the petitioner is the same in all these four writ petitions ; a proprietary concern and a registered dealer both under the andhra pradesh general sales tax act, 1957 and the central sales tax act, 1956, and an assessee on the rolls of the first respondent, carrying on business in the sale of cashew-nut. it appears from the pleadings before us .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-07-2006
Reported in : 2007(2)ALD180; 2007(2)ALT726
..... the one month's advance of agreed rent, is in deposit with the landlord, he shall refund or adjust the same towards the rents under section 7(2)(b) of the act. under section 7 (3) of the act any receipt of the premium or like sum in addition to the agreed rent is null and void. therefore, in this view also it cannot ..... in favour of the tenant. if that be so, whether the relationship of landlady and tenant ceases to exist. no doubt, as per the definition of 'landlord' under section 2(vi) of the act, the 'landlord' means 'the owner of a building and includes a person who is receiving or is entitled to receive the rent of a building, whether on his ..... of mortgager is only to redeem the mortgaged amount. thus, there is no dispute that ruttala ganga raju is mortgagor and the tenant herein as mortgagee. under section 58 of the t.p. act, a mortgage is the transfer of interest in specific immoveable property for the purpose of securing the payment of money advanced or to be advanced by way of .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-07-2006
Reported in : 2006(14)SCALE240; (2007)2SCC743; (2007)5VST120(SC); JT2007(1)SC250
..... these two circulars that the central board of direct taxes, which is the highest authority entrusted with the execution of the provisions of the act, understood sub-section (2) as limited to cases where the consideration for the transfer has been understated by the assessee and this must be regarded as ..... authorities etc., to levy turnover tax on parts of computer and parts of computer peripherals. the assessing authorities exercising the powers under section 12a of kst act issued proposition notices to the dealers proposing to levy turnover tax on parts of computer and parts of computer peripherals for the relevant assessment ..... president, association for information technology, 15/13 floor, dickenson road, bangalore.4. the commissioner of commercial taxes, karnataka exercising the powers under section 3a of the kst act issued another circular no. 15/2004-05 dated 31.12.2004 directing the assessing authorities, revisional authorities, joint commissioners, inspecting authorities, audit .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-07-2006
Reported in : 2007(2)ALD478; 2007(3)ALT124
..... and conditions of the agreement entered by the writ petitioner in between him and the 3rd respondent-gram panchayat only in accordance with the provisions of section 104 of the act referred to supra and not beyond thereto. no doubt certain submissions were made that the writ petitioner was not put on notice before making the ..... party-4th respondent, the petitioner is not entitled to collect aaseelu from the vehicles passing through the gram panchayat unless and until the conditions specified in section 104 of the act are satisfied.7. heard the counsel.8. the writ petition is filed for a writ of mandamus declaring the action of the 2nd respondent in ..... without authority or without jurisdiction. the earned counsel also would submit that the petitioner is not entitled to collect aaseelu beyond what had been specified in section 104 of the act referred to supra and also the memo which had been specified in the counter-affidavit.5. sri m. prabhakar rao, the earned counsel representing the .....
Tag this Judgment!Court : Chennai
Decided on : Dec-07-2006
Reported in : (2007)2MLJ254
..... namely the applicant and her two sisters were also stated in the petition, but the same should have been stated as per clause (b) of section 278 of the indian succession act, 1925. suppressing the very fact that there are 3 other legal heirs to the deceased is also a just cause to revoke the grant of letters ..... herein were not at all disclosed in the o.p.no. 451/2004.26. the learned senior counsel for the applicant drew my attention to section 278 of the indian succession act according to which application for letters of administration shall be made stating the other relatives of the deceased family and their respective residences and submitted that ..... just cause and what is just cause is explained in sub-clause (a) to (e) with illustration (i) to (viii).17. for better appreciation section 263 of the indian succession act is extracted below with the above explanation and illustration:263. revocation or annulment for just cause:- the grant of probate or letters of administration may be revoked .....
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