Court : Allahabad
Decided on : Mar-11-2003
Reported in : [2006]143STC445(All)
..... writ petition) passed by the additional director of industries, meerut, is quashed. we further direct the respondents to issue the necessary eligibility certificate under section 4-a of the act to the petitioner . forthwith. till the issuance of the eligibility certificate by the divisional level committee the assessment proceedings for the assessment years 1982 ..... not entitled for grant of eligibility certificate. the petitioner filed writ petition no. 511 of 1985 challenging the rejection of its application under section 4-a of the act for grant of eligibility certificate. the said writ petition was allowed by the judgment dated november 24, 1987 by a division bench of ..... floated a scheme for sales tax exemption to new units set up in the state of uttar pradesh. the petitioner filed an application under section 4-a of the act for exemption. the general manager, district industries centre, ghaziabad recommended to the sales tax officer, sector i, ghaziabad that the petitioner is entitled .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Feb-05-2003
Reported in : (2003)184CTR(MP)432; [2003]264ITR358(MP)
..... to as 'the 1973 adhiniyam'). it is urged by him that the offer was given by the jabalpur development authority under section 56 of the act and it was accepted by the assessee and hence, there was no element of speculation to get the enhanced compensation. it ..... evolved which would govern the decision of all cases in which the character of the impugned transaction falls to be considered. when section 2, sub-section (4) refers to an adventure in the nature of trade it clearly suggests that the transaction cannot properly be regarded as ..... , summer represents trade; but it may not be true if summer represents an adventure in the nature of trade because, when the section refers to an adventure in the nature of trade, it is obviously referring to transactions which individually cannot themselves be described as trade ..... dipak mishra, j.1. this is an application under section 256(2) of the it act, 1961. in this application, following questions are proposed by the revenue calling for statement of facts .....
Tag this Judgment!Court : Uttaranchal
Decided on : Nov-17-2003
Reported in : (2004)187CTR(Uttranchal)180; [2004]265ITR84(Uttaranchal)
..... impugned notification issued by the central board of direct taxes exceeds the power vested in the central board of direct taxes under section 295 read with section 17(2) and section 192(2c) of the income-tax act. in this connection, it is argued that the development officers of the life insurance corporation gain business for the life insurance ..... the diseases and hospitals for claiming exemption. the point is mentioned only to show that the function of the central board of direct taxes under section 295(1) of the income-tax act is not only to frame rules evaluating the benefit or amenity, but also to itemise such benefits or amenities. in this connection, it may ..... merit in the argument advanced on behalf of the petitioners that no policy has been prescribed by parliament while enacting/ inserting clause (vi) in section 17(2) of the income-tax act and that the central board of direct taxes has framed rules in excess of its authority. in this connection, he relied upon the judgment of .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-10-2003
Reported in : 2003CriLJ2171
..... is concerned with the offence.6. the above requirements leave no manner of doubt that before the magistrate can invoke the powers vested in him under section 20-a of the act there should be acceptable evidence on record before him that the person proceeded against is also concerned with the offence. the satisfaction to be recorded by ..... was given to the complainant who stated that he has no objection to the summoning of the manufacturer/distributor/dealer in terms of the requirement of section 20-a of the act. thereafter, the petitioner-accused was allowed to examine gurmeet singh as aw-1 and himself as aw-2. gurmeet singh admitted that he is the ..... drawn from him. thus, the statements of the above witnesses examined clearly indicate that the above evidence leaves no manner of doubt that requirement of sections 19 or 20-a of the act as such had not been established by the petitioner-accused. taking notice of these circumstances, the chief judicial magistrate was fully justified in rejecting .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jul-11-2003
Reported in : AIR2003SC2998; 2003(3)ALLMR(SC)1125; JT2003(5)SC462; 2003(5)SCALE237; (2003)6SCC315; 2003(2)LC1383(SC)
..... or change in the amenities involving further capital investment of the owner. we do not think that demolition of a building is one such contingency contemplated by section 11(a) of the act.38. in the result, though we accept the proposition urged by the respondent that in the facts of the present case the standard rent would be the ..... and the rent shall be equivalent to 6% on the valuation of land and 8.2/3% on the valuation of building.37. it is true that section 11 of the rent act provides that even standard rent can be altered and re-fixed if there is any structural alteration or change in the amenities. it is urged by shri singhvi ..... before this court vide i.a. no. 2 of 2000. it was pointed out that in response to notices issued by the appellant - corporation under section 155 of the bombay municipal corporation act, the letters dated 16.12.1999 and 24.12.1999 were received from national stock exchange of india limited and national securities depository ltd., respectively, indicating .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-27-2003
Reported in : AIR2003SC3240; 2003(5)ALD39(SC); 106(2003)DLT350(SC); JT2003(7)SC446; 2003(6)SCALE831; (2003)7SCC589
..... appellants did not vest in the government but such a statement was made evidently having regard to the provisions of clause (c) of section 39 of the act read with sub-section (2) of section 59 thereof. such property would vest in the government subject to an order of forfeiture and subject to an order of conviction and sentence ..... a person carrying on a business or occupation or dealing in trophies, animal articles etc. derived from scheduled animals would be, in terms of sub-section (1) of section 49c of the act, entitled to file a declaration disclosing his stocks of ivory imported into india or article made therefrom. once such a declaration is made and in ..... their possession would become illegal, subject, however, to the grant of certificate of ownership by the chief wild life warden in terms of sub-section (3) of section 49c of the said act. it was submitted that a trader cannot claim the entire imported ivory or the articles manufactured therefrom to be necessary for his bona fide .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-21-2003
Reported in : AIR2004SC3782; 2004(1)ALD85(SC); 98(2004)CLT19(SC); JT2003(9)SC201; 2003(10)SCALE45; (2004)10SCC65
..... behalf moves the state or the state itself moves into action to protect him and restores his property to him. to such an action neither article 65 of limitation act nor section 27 thereof would be attracted. 26. in our opinion, the above said shall be the position of law under the 1956 regulations where 'transfer of immovable property' ..... . it received the assent of the governor on 26.2.1950, which was published in the orissa gazette on 3.3.1950 and on that date the act came into force. section 7 of the act, in so far as is relevant for our purpose, provided as under : '7. modification of tenancy laws in force in the merged states - notwithstanding ..... may acquire title by adverse possession over the immovable property of another tribal by reference to para 7-d of the regulations read with article 65 and section 27 of the limitation act, 1963, but a non-tribal can neither prescribe nor acquire title by adverse possession over the property belonging to a tribal as the same is specifically .....
Tag this Judgment!Court : Kerala
Decided on : Mar-07-2003
Reported in : 2003(2)KLT629
..... appearance before the estate officer and filed their objections. evidence was also recorded. thereafter the estate officer passed an order of eviction as provided under section 5(1) of the act. aggrieved by the order passed by the estate officer, the revision petitioners filed c.m.a. 238 of 2000 before the district court, thiruvananthapuram ..... . the supreme court considered the meaning of the definition unauthorised occupation and held as follows:- 'the definition of expression 'unauthorised occupation' contained in section 2(f) of the act is in two parts. in the first part the said expression has been defined to mean the occupation by any person of the public building ..... considered either by the estate officer or the district court. 11. though the revision petitioners have raised a contention that the notice issued under section 4 of the act is insufficient and invalid, either before the estate officer or before the district court they have not raised a contention that there is no termination .....
Tag this Judgment!Court : Kerala
Decided on : Dec-15-2003
Reported in : 2004(1)KLT565
..... such a contention was not available to them. it is further contended that rule 5 is beyond the rule making power of the government as contained in section 22 of the act, which did not enable the executive government to exercise the power of subordinate legislation to bring about a prohibition on attachment by courts.5. the rules have ..... and sale of properties by court will not come within the definition of 'transfer' as contained in section 2(g) of the act. section 2(g) of the act reads as follows:'2(g) 'transfer' in relation to immovable property, means an act by which immovable property is conveyed by any documentary or oral transaction, whether by way of mortgage with ..... quashing exts.p4 and p6 orders taking the view that the court sale will not come under 'transfer' as defined in section 2(g) of the act and therefore, there was no restriction as imposed by section 4. the learned single judge also found that the contention of the appellants that there was prohibition of attachment and sale .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-20-2003
Reported in : [2003]261ITR113(Guj)
..... of the opinion that the assessee is neither an industrial undertaking nor does the business of hatchery carried out by the assessee fall within the meaning of section 32a and section 80j of the act.'53. in the present case, the application of mechanical methods only removed the steel plates and other objects which were existing on the ships, which ..... of the price are concurrent conditions. the seller gets a right to sue for the price when property in goods has passed under section 49 of the english act (similar to section 55 of the indian act). thus, when the price became payable on transfer of the property in the ship when the risk passed on delivery, the seller ..... held that the application for grant of a certificate of exemption from deduction of tax at source could not have been made under any other provisions of the act except section 195(2), and that the respondent was right in declining to grant any exemption certificate to the petitioner. (d) the decision of the supreme court in .....
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