Court : Supreme Court of India
Reported in : (1993)110CTR(SC)221; [1993]200ITR614(SC); JT1993(2)SC321; (1993)2MLJ57(SC); 1993(1)SCALE270; 1993Supp(4)SCC500
..... bombay and ors.: 1940 bombay 65, and municipal corporation, ahmedabad v. gordhandas: 1954 bombay 188. in the first case, the question was whether the bombay finance act., 1932 which levied tax upon urban immovable property was outside the competence of the bombay legislature on the ground that the tax levied was one in the nature ..... world tax series; taxation in the federal republic of germany: quoted by sikri, cj. in his judgment:the taxes on capital which are summarised in this chapter are the net worth tax, the real property tax, and the capital levy under the equalisation of burdens law.the distinction between a net-wealth tax levied ..... of the case and the issues raised therein. the learned solicitor general also placed reliance on the decisions in the state of orissa v. sudhansu sekhar misra and ors.: : (1970)illj662sc (162e-163b), additional district magistrate, jabalpur v. shivakant shukla: : 1976crilj945 . sreenivasa general traders and ors. v. state of andhra pradesh and ors.: : [1983 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2005SC2119; 2005(1)ALD(Cri)717; 2005CriLJ2161; 118(2005)DLT329(SC); JT2005(3)SC195; 2005(3)MhLj530; 2005(II)OLR(SC)102; (2005)4SCC370; 2005(1)LC675(SC)
..... best serve the needs of society.'in s.j. grange ltd. v. customs and excise commissioners (1979) 2 all er 91, while interpreting a provision in the finance act, 1972, lord denning observed that if the literal construction leads to impracticable results, it would be necessary to do little adjustment so as to make the section workable ..... preamble.(see craies on statute law, 7th ed. pages 207, 209). the fact that the procedure for filing a complaint by court has been provided in chapter xxvi dealing with offences affecting administration of justice, is a clear pointer of the legislative intent that the offence committed should be of such type which directly ..... public servants'. these are offences which directly affect the functioning of or discharge of lawful duties of a public servant. clause (b)(i) refers to offences in chapter xi of ipc which is headed as - 'of false evidence and offences against public justice'. the offences mentioned in this clause clearly relate to giving or fabricating .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2004)187CTR(SC)513; [2004]266ITR521(SC); JT2004(3)SC295; 2004(3)SCALE214; (2004)12SCC742
..... it is stated as follows:'with the adoption of the dual system for computing export profit, the computation of the disclaimed export turnover also required modification. the finance act has therefore amended section 80hhc in order to provide that, where the export or trading house disclaims the tax concession in favour of the supporting manufacturer, ..... of computing the deduction under that section, the amount of income of that nature as computed in accordance with the provisions of this act (before making any deduction under this chapter) shall alone be deemed to be the amount of income of that nature which is derived or received by the assessee and which is ..... the assessment year 1996-97 the appellants filed a return of income declaring nil income. it is an admitted position that the taxable income, before the deductions under chapter via, was ps. 4.39 crores. however, against this taxable income the appellants claimed various deductions. one such deduction was under section 80 hhc for rs. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996IIAD(SC)137; AIR1996SC1431; JT1996(2)SC85; 1996(1)SCALE780; (1996)7SCC637; [1996]2SCR23
..... was sold directly to the consumers by the manufacturers. section 3-a(1) was amended with retrospective effect by u.p. sales tax (amendment and validation) act, 1970. the validity thereof was questioned. the high court had held that section 3-a(1), as amended was unconstitutional as it delegated essential legislative functions to the ..... income tax officer, madurai air (1975) sc 2016, when the annuity scheme was enacted in the finance act, competence of the parliament in that regard was questioned. this court had that income-tax act is a permanent statute. finance act passed every year prescribes the rates at which the tax is to be charged under the income-tax ..... which the court had found in the previous law; (iii) whether the validating law is consistent with the provisions of chapter iii of the constitution. if these tests are satisfied, the act can confer jurisdiction upon the court with retrospective effect and validate the past transactions which were declared to be unconstitutional. the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2003)179CTR(SC)1; [2002]258ITR770(SC); JT2002(10)SC41; (2003)7SCC224
..... 15. this construction of sub-sections (1) and (2) section 115j is in keeping with the (sic) purpose for which chapter xii-b was introduced in the act by the finance act, 1987. this was stated by the finance minister in his budget speech reported in : [1987]165itr14(sc) in the following manner;'it is only fair and proper that ..... their book profits in accordance with section 115j(1) of the income tax act, 1961 (referred to as the 'act').3. section 115j is in chapter xii-b of the act which is entitled 'special provisions relating to certain companies'. it was inserted by the finance act, 1987 with effect from the assessment year 1988-89 and remained in operation till ..... union of india (supra) related to the constitutional validity of the taxation laws (extension to union territories)(removal of difficulties) order no. 2 of 1970 by which the provisions of the act were extended with certain amendments to the union territories of goa, daman and diu w.e.f. 1st april 1963. the decision turned on the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1989SC2045; JT1989(3)SC389; (1990)ILLJ352SC; 1989(2)SCALE320; (1989)4SCC90; [1989]3SCR850; 1989(2)LC644(SC)
..... joint secretary to the government of india, ministry of finance, department of economic affairs, (banking division), new delhi. they contend that the circular is contrary to the mandate of the banking companies (acquisition and transfer of undertakings) act, 1970 (act no. 5 of 1970) (hereinafter referred to as the 'act') and the nationalised banks (management and miscellaneous provisions) ..... the reserve bank of india, for it is the latter that has the necessary expertise and intimate knowledge in the field of banking, finance and other connected matters. the act, therefore, requires the central government to make the scheme in consultation with the reserve bank of india. any amendment or variation of the ..... under section 9 as well as the larger and wider interests of national economy as postulated in the preamble to the act.9. we will now examine the scheme. clause 3 of chapter 11 of the scheme provides :3. constitution of the board.-- as soon as may be after the commencement of this .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996IIAD(SC)401; AIR1996SC1219; [1996]219ITR330(SC); JT1996(2)SC425; 1996(2)SCALE280; (1996)3SCC465; [1996]2SCR570
..... him by way of auction and where the sale price of such goods to be sold by the buyer is fixed by or under any state act; the following explanation is being inserted by the finance act, 1990 with effect from 1 april, 1991 :explanation : - for the purpose of this clause, 'purchase price' means any amount (by ..... in benami names. there was evasion on a large scale. government found it difficult to collect the tax due from such persons. section 44ac occurs in chapter vi of the act dealing with computation of total income. sub-section (d) deals with computation of profits and gains of business or profession. section 44ac(i) determines the ..... . shri harbhajan singh dhillon : [1972]83itr582(sc) , the court quoted its earlier decision in harakchand ratanchand banthia and ors. v. union of india and ors. : [1970]1scr479 , wherein it was held thus :.. the entries in the three lists ate only legislative heads or fields of legislation, they demarcate the area over which the appropriate legislatures can .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [2007(112)FLR233]; JT2006(10)SC305; 2006(11)SCALE694; 2006(2)LC1485(SC)
..... or not. learned counsel for the appellant relied upon a decision of the supreme court in chandra bhawan boarding and lodging, bangalore v. state of mysore : (1970)iillj403sc . in our opinion, the case supports the view that we have taken other than the view which the learned counsel has contended for. it was held ..... ' insurance court dismissed the applications. aggrieved thereby and dissatisfied therewith, appeals were preferred before the high court purported to be in terms of section 82 of the act. the said appeals, by reason of the impugned order, have been dismissed.3. mr. c. mukund, learned counsel appearing on behalf of appellants would raise three ..... gratuity payable on discharge; section 38 occurring in chapter iv of the act provides that all employees are to be insured in the manner provided by the act. section 39 provides for contributions payable under the act in respect of the employees. sub-section (4) of section 39 of the act reads as under:(4) the contributions payable in .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1982SC1057; 1982(1)SCALE335; (1982)2SCC202; [1982]3SCR583; 1982(14)LC426(SC)
..... to try the case as the accused umesh chandra was a child as contemplated by the provisions of the rajasthan children act, 1970 (hereinafter referred to as the 'act') on the date of the alleged occurrence. this act appears to have been passed by the rajasthan legislature, but after receiving assent of the president was enforced in various districts ..... .56. the explanation given by his father is that as by this time the boy had become almost 10 years of age and as clause 10 of chapter xviii of the rajasthan board of secondary education regulations required that no candidate could take the higher secondary examination until he had attained the age of 15 years ..... were admissible not as public documents or documents maintained by public servants under sections 34, 73 or 74 but which were admissible under section 35 of the evidence act which may be extracted as follows :35. relevancy of entry in public record made in performance of dutyan entry in any public or other official book, register .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2008SC1449; [2008(117)FLR1184]; JT2008(2)SC407; (2008)IILLJ302SC; (2008)4MLJ795(SC); 2008(2)SCALE454; (2008)3SCC247; 2008AIRSCW1494; 2008(3)CivilLJ659; 2008LABIC1390; 2008-II-LLJ-302; 2008(2)LH(SC)1227; 2008(3)KCCR2004
..... the existence of an immediate employer.14. we may also notice that in terms of the provisions of the contract labour (regulation and abolition) act, 1970 and the rules framed thereunder, a contractor is required to maintain a register of the workmen employed by him. the contractor is also required to ..... authority is so appointed, the head of the department;(iii) in any other establishment, any person responsible for the supervision and control of the establishment;chapter iv of the act provides for mandatory insurance of all the employees in the manner provided for therein. section 39 provides for payment of contribution. section 40 provides for ..... ' state insurance corporation (2000) 2 llj 593.mr. francis, learned counsel appearing on behalf of the respondent would, however, support the impugned judgment.the act:8. the act was enacted to provide for certain benefits to the employees in cases of sickness, maternity and employment injury and to make provisions for certain other matters in .....
Tag this Judgment!