Judgment Search Results Home > Cases Phrase: finance act 1970 chapter i preliminary Court: mumbai Page 75 of about 748 results (0.040 seconds)

Larsen and Toubro Ltd and Others Vs. the State of Maharashtra and Othe ...

Court : Mumbai

..... shows that the nature of duty is payable on documents or instruments and not on mere transaction. provisions of section 3 in chapter ii makes the instruments chargeable with duty as contained in the schedules appended to the act and reference to other provisions like sections 4 to 6 emphasizes that it cannot be the intention of the legislature to collect ..... called for construction of development of or sell or transfer in any manner whatsoever of any immovable property shall be adjudicated as stipulated therein. by amendment of the act vide maharashtra act no.16 of 2008 with effect from 5th june 2008 and subsequent to the execution of the said document, the article was amended and the duty on the ..... . 321); firm of chunilal v. firm mukalal (a.i.r 1968 all. 164); r.d.sethna v. mirza mohamed (9 b.l.r 1934) and santdas moolchand v. sheodayal (1970 maharashtra law journal 419). turning with these principles to apply to the provisions of section 2(n) which defines lease for the purpose of stamp .....

Motabhai Paras Private Limited Vs. Western Paper and Yarn Pvt. Ltd.

Court : Mumbai

..... cited various judgments in support of their contentions/submissions. the submissions were also made referring to the sections of the indian easements act-1882 (for short, the indian easements act). chapter vi of the easements act deals with the concept licences . it is settled that such licence can be expressed or implied and so also the revocation ..... of the case and the relevant material placed by the parties in support of their respective contentions. 9 as the court under section 11 of the arbitration act, by consent, appointed the learned arbitrator to adjudicate the dispute arising out of the contract, parties appeared accordingly. the preliminary objection raised about the jurisdiction ..... for the respondent has strongly relied on vastuinvest and holdings pvt. ltd. vs. gujarat lease financing ltd. (2001 vol. 103(2) bom. l.r. 156)referring to section 34 (2)(b) (ii) of the arbitration act and the nature of the agreement for rendering business service centre and contended that no licencee or .....

Collector of Customs and Central Vs. Narendra P. Unrao and ors.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1984)(15)ELT275Tri(Mum.)bai

..... appreciate the contentions urged on either side, it is necessary to look into the scheme of the act as it stood immediately before the appointed day and after the appointed day.13. chapter xv of the customs act, 1962 was amended by the finance (no.2) act, 1980 (act no. 44 of 1980) and the amended provisions came into force on 11-10-1982. before the ..... appointed day, caption of chapter xv was appeals and revision. after the appointed day, this caption has been changed .....

income Tax Officer Vs. Estate of Late K. S. Engineer

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... of receipt, if such sum would have been included in the total income of the aforesaid person had it been received before such discontinuance." 17. sec. 176 appears under chapter xv under the heading "l - discontinuance of business, or dissolution". this sub-section brings to charge any sum received after the discontinuance of a profession in the hands ..... of the will. certain arrears of fees payable to the deceased and received by the executor during the previous years relevant to the asst. yrs. 1967-68 to 1970-71 were claimed to be exempt from tax in the returns filed by mr. ratnam in his capacity as executor of the estate of late viswanatha sastri. various ..... were the executors of the estate of late frank summersgill. regenold mathalane and k. v. parekh were appointed as the executors under the will. the deceased was to act as a life director for a company. as per the agreement, upon termination thereof, summersgill or his legal heirs or executors were entitled to a proportionate part of his .....

The Society of St. Mary's School and Others Vs. the Pune Zilla Parisha ...

Court : Mumbai

..... school building, electricity charges and medical charges. there is a separate grant-in-code which is applicable to primary schools under the municipal corporation of greater bombay. chapter iii and in particular rule 45 thereof provides that while assessing the grant-in-aid in favour of the schools, the expenditure incurred on salaries of teaching and ..... appropriate government. it is held that an educational institution which receives grant-in-aid from the state is a body substantially financed by the state. in the present case, going by the provisions of the education act, receiving any aid or grant even in indirect manner does not make a school an aided school. the aid or grant ..... that the camp school in cantonment area is constructed on a land leased by the central government. he urged that there is a building lease dated 24th march 1970 which discloses that a premium was paid and there is a clause for renewal of the lease with corresponding increase in the rent. he urged that there .....

Gokaldas Harbhagawandas Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1987)(10)LC17Tri(Mum.)bai

..... from the plaintiff to collect moneys from a building society, to pay a part to a company he was going to finance and "retain to my order the balance of the proceeds" although there was at that time no account. as observed ..... tax, lucknow and ors., the allahabad high court ruled 'that the publication of the notification for initiating proceedings for acquisition under chapter xx-a was complete only when the gazette containing the notification became available'.dagjit singh v. state of rajasthan, the rajasthan high ..... between the buyer and the seller, by reason of the bank's undertaking to the seller which is absolute." [passage cited from air 1970 s.c. 89 - tarapore & co. v. tractoroexport].(e) the commitment is not that of the buyer, for, the conclusion ..... of penalty and fines.36. these are third member references in terms of section 129(c)(5) of the customs act, 1962 (the act, for short) on differences between the two members of the west regional bench of this tribunal on the following points .....

Tribhovandas Bhimji Zaveri Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... vs. cit (supra) to the issue on hand. he was of the view that there is a distinction between the statutory scheme mentioned in s. 24 of the finance (no. 2) act, 1965 [58 itr (st) 1], which was considered by the apex court in the said decision of jamnaprasad kanhaiyalal vs. cit and the provisions of the amnesty scheme ..... the issues raised before it so that the higher courts will have the benefit of its decision on other points also if the necessity arises - cit vs. ramdas pharmacy (1970) 77 itr 276 (mad). the need on the part of the appellate authorities to deal with all the contentions urged at the time of disposal of an appeal cannot ..... for obtaining a certified copy of the order for the purpose of computation of the period of limitation for filing of the appeal becomes meaningless. the provision in the act allowing exemption of time for taking a certified copy of the order appealed against in computing the period of limitation shows that the requirement, viz., the memorandum of appeal .....

Dilip Babasaheb Londhe and Others Vs. State Through P.P. and Another

Court : Mumbai Goa

..... subsection of that section alone is relevant, in this context. it reads thus: "199. prosecution for defamation.- (1) no court shall take cognizance of an offence under chapter xxi of the indian penal code (45 of 1860) except upon a complaint made by some person aggrieved by the offence." 12. the collocation of the words "by ..... of judgments of civil and criminal courts on pending proceedings, in m/s. karam chand ganga prasad and anr. etc. v/s. union of india and ors.; 1970 (3) scc 694, on which shri lawande relied, the apex court has held as under: 4. ... it is a well-established principle of law that the ..... democracy would suffer. it may be necessary to treat private activities of private individuals differently from public activities of public bodies and public personalities, as also individual act of defamation and media reporting, of course discriminating between responsible journalism and yellow journalism. decriminalisation of media reporting may have to be debated upon, so that all .....