Court : Supreme Court of India
Reported in : AIR1973SC370; (1973)3SCC265; [1973]2SCR625; [1973]31STC293(SC)
..... the import of the words 'reason to believe' has been examined by this court in cases arising out of proceedings under section 34 of the indian income tax act, 1922 wherein also these words were used. the aforesaid section dealt with income escaping assessment and conferred jurisdiction on the income tax officer to make assessment or re ..... march 13, 1962 constituted valid notices under section 21 of the act and as the assessment had not been completed within one year of the service of those notices, the assessments were barred by limitation. the judge (revisions) rejected ..... there was no material on which the sales tax officer could have reason to believe that turnover had escaped assessment. the proceedings initiated under section 21 of the act were said to be without jurisdiction. it was also urged on behalf of the respondent that notice issued on september 13, 1961 as also the memorandum dated .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1974AP85
..... argument of the tribunal is rested on the collocation of the words 'dispute arising after an estate is notified'. in the first place. section 56 occurs in the chapter headed 'miscellaneous'. its position is just after section 55, which deals with collection of arrears of rent by the land-holder after the notified date.' sub-sections ..... .31. in the course of the judgment, their lordships at page 498 considered the argument that the disputes raised do not come under section 56 of the act. the argument was repelled. while repelling that contention, their lordships referred to an observation made by rajagopala ayyangar j., in arunachalam chettiar v. narayana chettiar, ..... have no title. nor are they in possession. they further alleged that since the 1st defendant filed an application under section 56 (1) of the estates abolition act, the civil court has no jurisdiction to try the suit. the trial court framed in all ten issues. the parties adduced oral evidence. they marked several documents .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1974Guj54; (1973)GLR761
..... civil application no. 1007 of 1965 and others, decided by chief justice miabhoy and mr. justice j. b. mehta on 4th/5th may 1967 (reported in ilr (1968) guj 839). in that decision the entire scheme relating to survey and settlement as laid down by the bombay land revenue code has been considered by this court. hiving ..... and granted him the decree.6. it is that decree which is challenged by the defendants in this first appeal.7. second appeals nos. 5412 and 696 of 1968 arise under the following circumstance. the jagirdar filed in the court of the civil judge senior division, at baroda regular civil suit no. 867 of 1962 against the ..... heretofore made and introduced and in force at the date of the commencement of the bombay land revenue code (amendment) act. 1939, shall be deemed to have been made and introduced in accordance with the provisions of this chapter and shall, notwithstanding anything contained in section 117-e, be deemed to continue to remain in force until the introduction .....
Tag this Judgment!Court : Orissa
Reported in : AIR1973Ori186
..... investment (1972) 1 scwr 887 = (air 1912 sc 1311) it has been indicated that the equitable rule of estoppel has gained new dimensions in recent years. in lever finance ltd. v. west minster (city) lbc. (1970) 3 wle 732 (ca) an instance of extended doctrine of the rule is available.9. we have indicated at length ..... he cannot relieve himself of the consequences of the representation expressed in the action of the opp. parties on those two occasions.in the two instances (air 1968 sc 718 and air 1971 sc 1021) their lordships of the supreme court while applying the rule of estoppel overlooked the mandatory requirement of law and notwithstanding ..... contention that the petitioner rightly thought that no relief could be had from government. the preliminary objection, therefore must stand overruled.5. section 73 of the municipal act vests power in the municipal council to determine its establishment but subject to the previous sanction of the state government. section 387 (2) (xxiii) authorises the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC106; (1972)2SCC788; [1973]2SCR757
..... 64 till 1966-67 interchangeability was permitted between different editions of the same publication to the extent of 20 per cent. in 1967-68 and 1968-69 complete interchangeability between different editions of the same newspaper and between different newspapers and periodicals was permitted. in 1969-70 and 1970-71 ..... otherwise the storage, transport, distribution, disposal, acquisition, use or consumption of any essential commodity'.165. orders issued under section 3 of the essential commodities act 1955 must bear a reasonable relationship to the purposes for which such orders can be made. clause 3(5) of the newsprint control order, 1962, presupposes ..... upon the assumption that the widest possible dissemination of information from diverse and antagonistic sources is essential to the welfare of the public. the sherman act was invoked in that case to prevent non-governmental combinations which tended to impose restraints upon constitutional guarantee of freedom. the regulation of business is .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : (1973)ILLJ481MP; 1973MPLJ135
..... , therefore, can be said to be mala fide exercise of power.7. it was contended before us that section 23 of the state finance corporation act, 1951, (hereinafter called the act), provides for the appointment of officer and also for the framing of regulations determining the conditions of appointment and service and the remuneration payable to ..... constitution would be applicable. he placed reliance on the decisions in l. i- corporation v. sunil kumar : (1964)illj442sc , electricity board, rajas than v. mohan lai : (1968)illj257sc , prabhakar ramkrishna jodh v. a.l. pande (1970) m.p.l.j. 983, and vidya ram v. sj.n. college : (1972)illj442sc . learned counsel also ..... of the enquiry officer were also sent to the petitioner. the petitioner submitted his reply to the show-cause notice, and by the order dated 26th november,1968 the petitioner was dismissed from service. against this order of dismissal, the petitioner submitted an appeal, and the board of directors, after consideration of the appeal .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC734; (1973)3SCC435; [1973]2SCR882
..... of taxation. with the amount so generated a fund could be established only for meeting the cost including the cost of finance for creation of additional assets to improve the productive efficiency of the deserving units. in the cost schedules which were prepared ..... of costing and taking of the averages has been subjected to severe criticism.19. as stated in para 9.1 of chapter ix of the 1969 report the findings of the commission were based on 66 costed units out of 200 working units ..... levy sugar in zone 2 in which the sugar producers in andhra pradesh are functioning was that for the sugar produced in 1968-69, the price fixed was rs. 161.14 per quintal for d-29 quality. after the creation of fifteen zones ..... challenging the validity and legality of the levy sugar supply control order 1972 made under section 3 of the essential commodities act, 1955, hereinafter called the 'act' fixing the price of levy sugar in the different zones in the country and praying for various reliefs. writ petitions .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1973AP342
..... ' would only mean 'in specie' and lending money to the defendant cannot be described as something done for the defendant. on the other hand. in : [1968]3scr214 of the contract act was made applicable to a case where an amount was paid in pursuance of a contract and the contract was ultimately found unenforceable as it was contrary to ..... recover from that other the money which he has paid '. putting the case under the head of quasi-contractual liability, the nature of a quasi-contract is stated in chapter xxi of anson's law of contract, at page 589 in these words : ' circumstances must occur under any system of law in which it becomes necessary to hold ..... 660 = ( air 1914 mad 657 (2) ).152. as regards the applicability of section 70 of the contract act to cases of this type it may be noted that section 70 which appears in chapter v of the contract act relates to certain relations resembling those created by contract and which are not contracts by themselves. it deals with certain obligation .....
Tag this Judgment!Court : Allahabad
Reported in : [1973]31STC456(All)
..... water-lifting.11. in another book called 'a new strategy in agriculture', published by the indian council of agricultural research institute, new delhi (1972 edition), there is a chapter called 'machinery the farmers need'. at page 101, it has been stated :the manually operated and bullock-driven implements are now almost entirely manufactured in india and many ..... creating a huge tax demand of rs. 83,000, which is three times the amount which would be payable according to the petitioner. assessment proceedings for the year 1968-69 have also been started and, according to the petitioner, the sales tax officer intends to levy tax at 6 per cent. then there are two decisions of ..... is necessary to dispose of a preliminary point raised by the learned standing counsel. he urges that the petitioner has an alternative remedy by way of appeal under the act, which he has already availed of and, as such, the writ petition is not maintainable. it is true that against the assessment for the year 1966-67 .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1973Raj187; 1972()WLN1052
..... that the administrative committee had no vested right as such in the wakf estate, and consequently the petitioner could not maintain the petition.12. in air 1968 sc 1344 their lordships distinguished the earlier case decided by their lordships: ram dial v. state of punjab, air 1965 sc 1518 and observed that in ..... rules, 1964, made by the state government in exercise of the powers conferred by section 44 of the act. they were: 1. jwala prasad (petitioner)--chairman official members nominated by the state government. 2. home commissioner, rajasthan. 3. finance commissioner, rajasthan. 4. general manager of the corporation. official members nominated by the central government. 5 ..... should be operated by the corporation either by obtaining permits under chapter iv of the motor vehicles act, 1939 or by following the procedure laid down in chapter iv-a thereof. by virtue of section 34 of the rajasthan state road transport corporation act 1950, the corporation was under a duty not to depart from .....
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