Judgment Search Results Home > Cases Phrase: finance act 1968 section 28 amendment of section 280zb Sorted by: old Year: 1974 Page 1 of about 231 results (0.330 seconds)

Khunnoo Lall and Sons Vs. the Union of India (Uoi) and ors.

Court : Allahabad

Reported in : AIR1974All170

..... review of its order, but this application met with no better fate and was dismissed by an order dated november 1, 1971. the petitioner then met the finance minister and also submitted to him a written representation. according to the petitioner, this representation is still pending, but according to the averment contained in the counter ..... that the value of the goods imported exceeded rs. 25,000/-. the department of customs, bombay, issued to the petitioner a notice under section 112 of the sea customs act requiring it to show cause why the goods should not be confiscated for the following reasons:(1) that the import licence issued was for spare ..... collector of customs, bombay on 12th january, 1968, passed the following order:--'i, therefore, order that the goods in question shall be confiscated under section 111(d) of the customs act, 1962, read with section 3 of the imports and exports (control) act, 1947. i, however, allow under section 125 of the customs act, 1962, an option to pay in .....

Bala Ram Vs. Sukh Sampat Lal and ors.

Court : Rajasthan

Reported in : AIR1975Raj40; 1974(7)WLN63

..... some material temporal advantage (k), pecuniary or capable of being estimated in money (1), which flows directly and in the ordinary course of things (m) from the act of the defendant or an act for which he is responsible (o). 223. example of what is not special damage. the following are examples of what does not amount to special damage:-- mere injury .....

Controller of Estate Duty Vs. Thanwar Dass

Court : Allahabad

Reported in : [1974]94ITR101(All)

..... court held that neither the house property nor the sum of rs. 1,00,000 was liable to be included in the estate of the deceased under section 10 of the act. 9. after analysing section 10, the supreme court has laid down the following propositions. firstly, that the donor must give such possession of the gifted property as the property is capable ..... year of the donor's death and hence it was liable to be ignored in the computation of the value of the estate of the deceased, as provided in section 9 of the act. as regards the balance of rs. 35,000, he found that the same was not withdrawn by the donee immediately after the gifts were made. it was, ..... ' (i) the gifts were made by mere adjustment entries in the books and the partnership did not lose its funds. (ii) these moneys were used in the money-lending and financing business, which earned profits. (iii) by retaining the amounts to the business in which he was a partner, the deceased continued to enjoy the benefit of this capital.' 12. the .....

Bira Kishore Mohanty Vs. State of Orissa

Court : Orissa

Reported in : AIR1975Ori8

..... that it offends article 27 of the constitution. dealing with this part of the case, their lordships stated--'but the object of the contribution under section 76 of the madras act is not the fostering or preservation of the hindu relgion or any denomination within it. the purpose is to see that religious trusts and institutions ..... mutt case, air 1954 sc 282 referred to above, one of the provisions in the madras hindu religious and charitable endowments act (act 19 of 1951), the validity of which was ques-tioned was section 76 providing for levy of a contribution of maths and public temples. the levy of this contribution was objected on the ..... damaged, and in restoring them to their original condition, there is no question of promotion or maintenance of any particular religion or religious denomination, buildings of both sections are repaired and restored : it is not because the buildings belonged to a particular religious denomination that they are restored, but because they were damaged in the .....

Gateway Coal Vs. Umw

Court : US Supreme Court

..... only if he has contracted to do so. at all times material to this case, the parties were bound by the national bituminous coal wage agreement of 1968 (the agreement). the section of the agreement entitled "settlement of local and district disputes" [ footnote 6 ] provides for resolution of grievances by page 414 u. s. 375 ..... id. at 1160. we disagree. page 414 u. s. 377 the federal policy favoring arbitration of labor disputes is firmly grounded in congressional command. section 203(d) of the labor management relations act, 29 u.s.c. 173(d), states in part: "final adjustment by a method agreed upon by the parties is declared to be the desirable ..... in safety matters, particularly their practice of "not testing for gas." [ footnote 2/3 ] at those hearings, senator harrison williams, the principal author of the 1969 mine safety act, commented that the enforcement performance of the united states bureau of mines was "outrageous . . . just plain unbelievable." [ footnote 2/4 ] page 414 u. s. 389 .....

United States Vs. Maze

Court : US Supreme Court

..... the card and from which the cardholder will be billed periodically. the cardholder must then decide whether to make payment in full within a specified period, free of finance charges, or to defer payment and ultimately be charged an extra percentage of the amount billed." comment, bank credit cards -- contemporary problems, 41 fordham l.rev. ..... matter of revised proposed trade regulation rule on preservation of consumers' claims and defenses, 4-5 (mar. 5, 1973). [ footnote 2/3 ] section 133(a) of the truth in lending act limited the cardholder's liability for the unauthorized use of his credit card to $50. 84 stat. 1126, 15 u.s.c. 1643(a). ..... meredith. in the spring of that year, respondent's fancy lightly turned to thoughts of the sunny southland, and he thereupon took meredith's bankamericard and his 1968 automobile and headed for southern california. by presenting the bankamericard and signing meredith's name, respondent obtained food and lodging at motels located in california, florida, .....

Controller of Estate Duty, Bangalore Vs. John D'souza

Court : Karnataka

Reported in : ILR1974KAR299; [1974]95ITR460(KAR); [1974]95ITR460(Karn)

..... liable to estate duty. by abolishing the former provisions, it first brings all property within the prima facie charge of estate duty; but the sub-section (as amended by the finance act, 1962, section 28(1) then goes on to provide that property passing on the death which is situate out of great britain if it is shown - (i ..... parliament has throughout observed the above principles of international law while enacting section 24 if the 1936 finance act and section 28(2) of the 1949 finance act. clause 19 of the 1949 and 1948 bills referred to above was on the pattern of section 24 of the 1936 u. k. finance act. section 21(1)(i) as enacted is violative of the principles of ..... in which it is situate, immovable property.' 9. so far as the law in the united kingdom is concerned, it is clear from the provisions of section 28(2) of the finance act, 1949, that to include the value of any movable property passing on the death situated outside great britain, the 'proper law' regulating the devolution of .....

D.N. Sanghavi and Sons Vs. Ambalal Tribhuwan Das

Court : Supreme Court of India

Reported in : AIR1974SC1026; (1974)1SCC708; [1974]3SCR55

..... has fallen vacant or is likely to fall vacant. the collector may then direct him to let or not to let it in accordance with the provisions of the act. section 39(2) gives preference to certain class of persons in the matter of letting. it is not necessary to mention them here. but the first proviso to ..... business'. it seems that the high court was misled by the apparent meaning of dill phrase so that the necessity of examining the scheme of die act and die setting of clause (f) of section 12(1) to discover its real meaning was not felt at all. but this is the first thing on which die high court should have fixed ..... their ejectment from the accommodation. it was alleged by him that he needed the accommodation for continuing 'his business' within the meaning of section 12(1)(f) of the madhya pradesh accommodation control act, 1961 (hereinafter called the act). at the evidence stage he gave evidence that it was needed for partnership business. there arose two crucial questions in the case: (1 .....

Purxotoma Ramanata Quenim Vs. Makan Kalyan Tandel and ors.

Court : Supreme Court of India

Reported in : AIR1974SC651; (1974)2SCC169; [1974]3SCR64

..... is violative of article 14. these contentions were accepted by the high court. to us, none of these contentions appear to be well founded. as seen earlier section 22 of the act confers power on the government to grant to any person on such conditions and for such period as it may think fit the exclusive privilege of selling in ..... to sell liquor in wholesale or retail is to raise revenue. excise revenue forms an important part of every state's revenue. the government is the guardian of the finances of the state. it is expected to protect the financial interest of the state. hence quite naturally, the legislature has empowered the government to see that there is no ..... amount offered by him was the highest. the last lease in favour of the appellant expired on january 31, 1973. before that by notice dated september 25, 1972 the finance, secretary for the union territory of goa, daman and diu invited tenders on behalf of the president of india from the public for the lease of the said distillery .....

Shreeniwas and Sons Vs. Income-tax Officer, b Ward and ors.

Court : Kolkata

Reported in : 78CWN561,[1974]96ITR562(Cal)

..... the sum payable by the petitioner as determined by the commissioner under sub-section (3) of section 24 of the said finance act. once that power is exhausted by issuing a demand notice for the tax under section 156, there is no provision under the said finance act to issue a further, demand notice under section 156 for payment of interest.5. the point seems to be of ..... 1965 the income-tax officer has no power, authority and/or jurisdiction to invoke section 220(2) of the income-tax act, 1961, in respect of the amount of tax payable under the said finance act and the provisions contained in section 220(2) of the said act can be invoked only by the commissioner of income-tax and none else.3. provisions of chapter xvii .....