Judgment Search Results Home > Cases Phrase: finance act 1968 section 28 amendment of section 280zb Sorted by: old Year: 1974 Page 24 of about 231 results (0.338 seconds)

Board of Trustees for the Improvement of Calcutta Vs. Calcutta Improve ...

Court : Kolkata

Reported in : AIR1975Cal87

..... the trust which is a public body functioning for public benefit. section 23 of the land acquisition act is therefore preferred to be amended by omitting sub-section (2) (clause 70 (c)). this is in conformity with other acts and also the recommendation of the local finance enquiry committee.'the above statement clearly indicates that the relevant provision ..... be held that differential treatment of lands under l. a. act and those under c. i. act has no reasonable relation to the object of acquisition of land for public ..... by the acquisition.15. even if it is possible to hold that the c. i. act alone provides for acquisition of land by board on the authority of the decision in deputy commr. and collector kamrup v. durganath sarma, : [1968]1scr561 noted in the decision in asitendra nath mitter's case, : air1973cal478 , it must .....

indo-ceylon Dental and Surgical Co. Ltd. Vs. Commissioner of Income-ta ...

Court : Chennai

Reported in : [1975]98ITR536(Mad)

..... thereon amounted to rs. 14,067. this left a balance of rs. 17,194. the company declared a dividend of only rs. 5,930, while under section 23a of the indian income-tax act, 1922, the company should have declared a dividend of rs. 11,176. the income-tax officer, therefore, issued a notice proposing to invoke ..... larger dividend would not have resulted in any benefit to the department, and that it was contemplating some manufacturing activity for which purpose it had to build sufficient finance. it was also contended that the company is one in which the public are substantially interested. the appellate assistant commissioner rejected all the above contentions and ultimately ..... activity, it is not possible to assume that the declaration of a lesser dividend was for the reason that the board of directors or the general body required finance for the developmental activity. as pointed out by the tribunal, no material has been placed by the assessee to support its stand that the non-declaration of .....

Mahavir Prasad Pancholi Vs. State of Rajasthan and ors.

Court : Rajasthan

Reported in : (1975)ILLJ140Raj

..... to the director or not and as to how he was dealing with such matters. since no light could be thrown i have to presume the regularity of the official act of the director for the purposes of this case. this order of the director does not leave any doubt in my mind that the petitioner was a revenue officer on ..... director was dealing with the matter, but the powers of the state government could be delegated to the director of local bodies under the rajasthan town municipalities act, 1951 or under the rajasthan municipalities act. 1959 for that matter. neither learned counsel for the petitioner, nor the learned additional government advocate have been able to clarify this position whether powers in this .....

Gokulananda Tripathy Vs. the Management of Sundardas D. Hansraj and an ...

Court : Orissa

Reported in : (1975)ILLJ133Ori

..... court dated 16-1-73 (annexure 5).2. the state government referred the following dispute for determination of the labour court under the provisions of the industrial disputes act of 1947:whether the action of the management of m/s. sundardas d. hansraj, college square, cuttack-3 in terminating the services of srigokulananda tripathy with effect ..... raised four issues for determination, namely, (1) whether there was any industrial dispute within the meaning of section 2(k) of the industrial disputes act and whether the petitioner is a workman within the meaning of section 2(a) of the act; (2) whether the reference under section 2a is bad in law being ultra vires to the provisos of the ..... act; (3) whether the termination of service of the petitioner was legal and bona fide; and (4) what relief, if any, was he entitled .....

AutofIn Ltd. Vs. Commissioner of Income-tax and anr.

Court : Andhra Pradesh

Reported in : [1977]106ITR638(AP)

..... the petitioners that the petitioners were not given an opportunity to make their representations before the impugned order was passed. section 127 of the act was substituted by the finance (no. 2) act, 1967, with effect from 1st april, 1967, for the previous section 127. the section, as amended in 1967, reads as follows:'127. (1) the commissioner may, after giving the assessee a reasonable opportunity ..... exercise the power of transfer.12. but i find it difficult to accept this submission. section 127 of the 1961 act, as substituted by the finance (no. 2) act of 1967, replaced the earlier section 5(7a) of the 1922 income-tax act. section 5(7a) of the old income-tax act also conferred a similar power on the commissioner and the board to transfer cases from the .....

Shri Ram Nath and anr. Vs. the Union Territory of Chandigarh and ors.

Court : Punjab and Haryana

Reported in : AIR1975P& H138

..... not insisted upon.,10. it was also argued that since only the minimum and not the maximum sale price of liquor can be and has actually been fixed under section 59 of the act, there can be no question of the successful bidder necessarily suffering any loss as a consequence of giving an excessively high bid. this aspect of the matter has ..... forgotten that the power to accept or reject the highest bid is given to the highest authority in the state i. e. the government which is expected to safeguard the finances of the state. such a power cannot be considered as an arbitrary power. if that power is exercised for any collateral purposes, the exercise of the power will be ..... of others. reference has been made to arrears of license-fee amounting to crores of rupees due from the country liquor vendees in the state of punjab for the year 1968-69. it has also been pleaded by the respondents that the imposition of the impugned condition is in the interest of the public as the licensees who get vends .....

N. Boman Behram (Dead) by Lrs. and anr. Vs. State of Mysore and anr.

Court : Supreme Court of India

Reported in : AIR1974SC1717; (1974)2SCC316; [1975]1SCR557; 1974(6)LC451(SC)

..... mandamus directing the land acquisition officer to maintain their own valuation expressed in the draft award dated 24 july, 1968 for the sum of rs. 13,00,000/-.5. the high court held that the proviso to section 11 of the 1961 act is valid. the reason given by the high court is that the deputy commissioner is an agent of the ..... and section 15-a of the mysore land acquisition act 17 of 1961 hereinafter referred to as the 1961 act be struck down and for further order that a writ of prohibition be issued to the deputy commissioner not to follow the instructions given by the government in their approval letter dated 30 august, 1968. the appellant also asked for a writ of ..... under section 6 of the land acquisition act was made on 1 july, 1967. in the month of august, 1967 the appellant preferred claims. the claim for compensation preferred by the appellant was for rs. 18.83,650.3. in the month of september, 1967 the government paid a sum of 6,50,000/- as an instalment. on 30 august, 1968 the .....

Milliken Vs. Bradley

Court : US Supreme Court

..... detroit free press, nov. 8, 1972, p. 1a, col. 3. michigan has recently passed legislation which could eliminate some, but not all, of the inequities in school financing. see act 101, mich. pub.acts of 1973. [ footnote 3/7 ] see 484 f.2d at 246-247; mich.const. art. 8, 2, 3. [ footnote 3/8 ] see n. 2 ..... . . .'" attorney general ex rel. zacharias v. detroit board of education, 154 mich. 584, 590, 118 n.w. 606, 609 (1908). [ footnote 6 ] "sec. 12. the implementation of any attendance provisions for the 1970-71 school year determined by any first. class school district board shall be delayed pending the date of commencement of ..... desegregation plan that "promises realistically to work now. " green v. county school board of new kent county, 391 u. s. 430 , 391 u. s. 437 -438, 439 (1968). "freedom of choice" plans were rejected as acceptable desegregation measures where "reasonably available other ways . . . promising speedier and more effective conversion to a unitary, nonracial school system . . .....

The Kerala Wakf Board Vs. the Union of India (Uoi) and ors.

Court : Kerala

Reported in : AIR1975Ker123

..... fee cannot be imposed on the gross income of a person or any other taxable entity, the enactments; the madras hindu religious and charitable endowments act, 1959 by section 92 and the orissa hindu religious endowments act, 1951 by section 63 (4) have imposed the fee on the basis of the gross income of the religious and charitable trusts. on principle there can be ..... thus in paragraph 44 of the judgment.'ordinarily, the fees are uniform and no account is taken of the varying abilities of different recipient to pay, vide lutz on 'public finance' p. 215.' in the matter of imposing tax a very wide latitude is permitted to the legislature and a flexibility in the mutter of classification for the purpose of the ..... the gross income of the wakf have all to be viewed not on the basis of the principles laid down by the supreme court in air 1961 sc 552. air 1968 sc 1458; air 1967 sc 1801 and air 1969 sc 378 relied on by the learned judge in dealing with the original petitions, but in the light of the .....

international Foods Vs. Collector of Central Excise

Court : Andhra Pradesh

Reported in : 1978(2)ELT50(AP)

..... with these reminders he proceeds to argue that until 1970 biscuits were not considered to be excisable goods but by the finance act 1970, biscuits were included as item i(c) in the first schedule to the act, he further contends by reference to encyclopaedia britannia that the processes in the manufacture of biscuits and in the manufacture of ..... does not come within the category of biscuits and, therefore, they are not liable for assessment of duty as they are not excisable goods as defined under section 2(d) of the act. the petitioner, therefore, prays for a declaration that wafers are. not covered by the expression 'excisable golds'' and hence are, not chargeable to duty.3 ..... general headings, in the first schedule as chargeable with duty ad valorem and may alter any tariff values for the time being in force. in furtherance of this section, biscuits were included as item i(c) in the first schedule. the 1st respondent in his counter has stated that he has considered wafers as biscuits because .....