Court : Delhi
Decided on : Feb-28-1973
Reported in : 10(1974)DLT52
..... of power. the said provision was given effect to by the addition of entry no. 18-a to the first schedule to the central excise and salt act, 1934, (herein to be called 'the act') the petitioners, however, contend that at the time of discussion of the bill in parliament the then finance minister in his speech on the budget proposal of .....
Tag this Judgment!Court : Chennai
Decided on : Oct-08-1973
Reported in : AIR1975Mad43
..... we may now refer to two decisions which are very strongly relied on by the respondent in support of his contention that if there is no proper notice under section 110 of the act, the authorities will not be entitled to proceed with confication or imposition of penalty. a reference was made to asst. collector of customs v, malhotra, where the ..... the notice itself. for that purpose we have to travel to the next point taken, namely, the nature of the notice which has been issued under section 124 of the said act. the point taken is that the notice that has been issued is so vague and uncertain that the appellant had no reasonable opportunity of defending himself."the ..... void cannot be upheld. in the result, we find ourselves unable to agree with the conclusion reached by the learned single judge that notice under section 110(2) and notice under section 124 of the act should be given within six months from the date of seizure of the goods; nor are we able to accept the view of the learned .....
Tag this Judgment!Court : Chennai
Decided on : Sep-28-1973
Reported in : AIR1974Mad289
..... done by one party or another to complete the sale transaction, the rights and obligations of the parties in such a matter being indicated by section 55 of the transfer of property act. according to the learned judges-'the decree for specific performance, which provides that the property shall be sold to the plaintiff by the defendants and ..... taken by the high court of madhya pradesh in dadulal hanumanlala v. deo kunwar bai : air1963mp86 . the learned judge held in that case-'under section 55 of the transfer of property act the rights and liabilities of buyer and seller, in the absence of a contract to the contrary, have been enumerated and, as the contract in ..... the execution and delivery of the sale deed, title cannot be transferred under the transfer of property act where the value is over rs. 100/- ; without the latter relief being granted, the former cannot; see muhiuddin ahmed khan v. majlis rai, ilr (1884) all 231. nevertheless both the rights, viz., the first to the sale deed and the .....
Tag this Judgment!Court : Orissa
Decided on : Feb-12-1973
Reported in : AIR1973Ori210
..... have not put in appearance. during the pendency of this case, the original petitioner puja ramakrishna panda died and his heirs have been substituted in his place.2. section 7 of the act in so far as is relevant reads thus:'7. (1) on and from the date of vesting:-- (a) x xx xx (b) lands used for ..... the lands held by him as marfatdar in the ex-state of hindol exceeds 33 acres and consequently the petitioner is not entitled to claim the benefit of section 7 of the act. aggrieved by this order, the petitioner filed the present application under articles 226 and 227 of the constitution for quashing the orders passed by the tahasildar, ..... in possession of temporary lessees of the petitioner who was the intermediary. the petitioner then made an application to the tahasildar. tiairia under section 7 of the orissa estates abolition act (hereinafter referred as the act) for recording him as the tenants in respect of these lands, his contention being that the total extent of lands owned by him .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-25-1973
Reported in : AIR1973SC2279; [1973(26)FLR428a]; (1973)IILLJ147SC; (1974)3SCC160; [1974]1SCR87
..... the offer. this offer had been accepted by the employees of the three undertakings.2. however gwalior shasakiya audyogik karamchari sangh, lashkar, gwalior, filed an application under section 33c(2) of the industrial disputes act, 1947, on august 28, 1968 claiming that the dearness allowance should be paid by the corporation at the same rate and on the same basis on which .....
Tag this Judgment!Court : Delhi
Decided on : Oct-19-1973
Reported in : AIR1975Delhi36
..... on a monthly rent of rs. 70/- per month. respondent 1 applied to respondent 2 on february 10, 1971 under clause (a) of sub-section (1) of section 19 of the slum areas act for permission to institute proceedings for eviction of the petitioner from the aforesaid tenancy premises on the ground that the said premises was required bona fide by ..... ashok kumar v. competent authority, civil writ petition no. 896-d of 1966 decided on august 14, 1968 (delhi) the dower of the competent authority under section 19(3) of the slum areas act to hold such summary inquire as it thinks fit includes the power to summon witnesses and documents. v. s. deshpande, j., who spoke for the court, ..... terms attracted as held by v. s. deshpande, j. in mohinder singh v. competent authority, : air1974delhi219 . it is also true that inquiry by the competent authority under section 19 of the slum areas act is of a summary nature. but. as held by a division bench of this court (i. d. dua, c. j. and v. s. deshpande. j.) in .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Jul-31-1973
Reported in : AIR1974MP26; 1973MPLJ899
..... as contemplated under order 21, rule 97. there is no occasion for considering the application of the third person itself under section 151 of the code of civil procedure; as when there is a specific provision en-acted in the code and the whole scheme of execution is specifically provided for, there is no occasion for use of the inherent ..... powers under section 151. it is also clear that the reply of decree-holder is not at all contemplated when a third person ..... and where the applicant is still resisted or obstructed in obtaining possession, the court may also, at the instance of the applicant, order the judgment-debtor, or any person acting at his instigation or on his behalf, to be detained in the civil prison for a term which may extend to thirty days, and may order the person or persons .....
Tag this Judgment!Court : Kerala
Decided on : Mar-14-1973
Reported in : [1974]97ITR232(Ker)
..... fact, the tax is exclusively relating to that dividend because the assessee had no other income and the tax is on the dividend income alone- now, turning to section 49b of the act, we shall read the whole of it;'49b. relief to shareholders in respect of agricultural income-tax attributable to dividends.--where a company pays to a shareholder any ..... from the tax payable. so we shall answer the real question.4. the quantum of the relief will have to be determined with reference to the provisions in section 49b of the act and those provisions do not relate the quantum of the relief to the quantum of the tax payable by an assessee. the quantum of income-tax payable by ..... question as worded, we think, has complicated matters. the real question is what is the amount of deduction from tax that the assessee was entitled to claim under section 49b of the act on the facts and in the circumstances of the case. the question as framed mixes up the quantum of the tax payable by the assessee apart from the .....
Tag this Judgment!Court : Rajasthan
Decided on : May-07-1973
Reported in : AIR1974Raj18; 1973()WLN382
..... of the matter it was held that there is no material variance in the description of the person, who brought this suit and the person who sent the notice under section 80, civil p. c.12. in the instant case a pointed objection was taken by the defendant in his written statement and from the facts and circumstances mentioned ..... exercised with the permission of the court. if the court grants permission to one person to institute such a representative action and if that person had served the notice under section 80, the circumstance that another person had joined him in serving the notice, but did not effectuate that notice by joining in the suit, would not be a sufficient ..... for decision in this second appeal by the plaintiff is whether the learned senior civil judge, gangapur was right in holding that the notice issued by the appellant-plaintiff under section 80, civil p. c. is defective and, therefore, the suit is not maintainable ?2. the plaintiff's case as set out in the plaint is that he is .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-19-1973
Reported in : ILR1973KAR1091; (1973)2MysLJ367; [1973]32STC599(Kar)
..... tax officer since his own return was accepted by the assessing authority and there was no dispute that the sales were not exigible to tax under the central sales tax act. if the assessee makes a mistake in submitting a return and submits to be assessed to tax before the assessing authority, he is not estopped or precluded by any law ..... . it relates to the assessment year 1958-59. the petitioner, who is a dealer submitted a return under the central sales tax act admitting a turnover of rs. 23,44,572.44. in support of the return, the petitioner filed certain c forms in respect of a turnover of rs. 18,41,932. .....
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