Court : Karnataka
Reported in : ILR1985KAR481; [1986]61STC107(Kar)
..... the very first rule on the construction of statutes where the language is plain, has been succinctly set out by maxwell on 'the interpretation of statutes' (eleventh edition, chapter v - 'preliminary survey') in these words : 'a statute is the will of the legislature, and the fundamental rule of interpretation, to which all others are subordinate, ..... the constitution has been explained by the supreme court in a large number of cases. in one of the latest cases in in re the special courts bill, 1978 : [1979]2scr476 , a bench of seven learned judges speaking through chandrachud, c.j., on a review of the earlier cases has restated it true scope and ..... revisions and appeals filed under the act before this court. 14. the karnataka sales tax (amendment) act, 1963 (karnataka act no. 9 of 1964) ('amending act'), that made a number of amendments to the act also made certain amendments to certain provisions found in chapter vi of the act. section 15 of the amending act substituted section 20 by a new .....
Tag this Judgment!Court : Mumbai
Reported in : 1986(2)BomCR63; (1986)88BOMLR620; (1986)58CTR(Bom)1; [1986]162ITR331(Bom)
..... ) itself as was, indeed, done in the case of other officers such as the inspecting assistant commissioner by the finance act, 1965, and the commissioner (appeals) by the finance act, 1977. unlike, therefore, the assistant director of inspection acting under section 131(1a), the officers mentioned in section 131(1), cannot issue summons without there being in existence a ..... may impose upon him such fine not exceeding five hundred rupees as it thinks fit, and the fine so levied may be recovered in the manner provided in chapter xvii-d.(3) subject to any rules made in this behalf, any authority referred to in sub-section(1) or sub-section(1a) may impound and ..... ruling of the calcutta high court was in an appeal against-and affirming- a learned single judge's judgment in smt. bani roy chowdhury v. competent authority, iac : [1978]112itr111(cal) . this latter judgment was followed by this court in unique associates co-operating housing society limited v. union of india : [1985]152itr114(bom) . and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2006)206CTR(SC)857; 2006(204)ELT193(SC); [2007]289ITR8(SC); JT2006(9)SC535; 2006(10)SCALE541
..... of smt. sashi balasubramanian, cannot be said to have committed any offence at all.9. the parliament enacted the finance act, 1998. it came into force with effect from 29.03.1998. chapter iv of the said act provides for the 'kar vivad samadhan scheme, 1998'. it came into force with effect from the 1st day of ..... offence under chapter ix or xvii ipc or who stood convicted under any of the provisions of those chapters, he would not have been eligible to seek benefit under ..... appellants were neither convicted nor criminal proceedings were pending, relating to any offence under chapter ix or xvii ipc, yet the criminal proceedings are being prosecuted which is apparently against the very spirit of the scheme promulgated under the finance (no. 2) act of 1998. if a person against whom criminal proceedings were pending, relating to .....
Tag this Judgment!Court : Allahabad
Reported in : 1998(1)AWC125; (1997)3UPLBEC1747
..... all concerned.' 5. in exercise of power conferred by rule 30, regulations known as u. p. primary agricultural co-operative credit societies centralised service regulations. 1978 (hereinafter referred to as the regulations) have been framed. regulation 58 has laid down penalties including reduction in rank, removal and dismissal from service. proviso to ..... decision contemplating or initiating the disciplinary proceedings, it is open to the member/secretary to suspend the member of the service pending disciplinary inquiry. the act, rules and regulations do not provide for suspension of the member pending disciplinary inquiry by the district committee alone. such an inference cannot be drawn ..... other regulations, a member who commits a breach of duty enjoined upon him or has been convicted for criminal offence or an offence under section 103 of the act or does anything prohibited by these regulations, shall be liable to be punished by any one of the following penalties : (i) censure ; (ii) .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC922; [1962]Supp2SCR741
..... s. (1) or (2) of s. 11, such law is hereby repealed with effect from the said date........' it seems that in consequence of this provision in the finance act, 1950, the rules which were in force on april 1, 1950, were changed in the cochin area by a notification dated august 3, 1950, and the system of auction ..... central excise rules, 1944, duty is made payable by every person, who produces, cures, manufactures or who stores in any warehouse any excisable goods. rule 174 which occurs in chapter viii deals with licensing. it provides, in so far as it is material, that. 'every manufacture, trade or person hereinafter mentioned, shall be required to take out a ..... except under the authority and in accordance with the terms and conditions of a licence granted under the central act. in chaturbhai m. patel v. the union of india : 1978(2)elt297(sc) , where the various provisions of the central act (including s. 6) and the rules framed thereunder were attacked on the ground that they had nothing to .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1995)128CTR(SC)361; [1995]216ITR759(SC); JT1995(6)SC549; 1995(5)SCALE362; (1995)6SCC396; [1995]Supp3SCR642
..... done or suffered by reason or in consequence of any provisional assessment shall prejudice the determination, on the merits, of any issue in course of the regular assessment. finance act, 1968 amended sections 199 and 209 to enable the assessee to get refund pursuant to the summary assessment under section 141 a. section 199 was amended to enable the ..... the total income of the previous year of an assessee. such income has to be computed under section 143 or 144 in the manner laid down in chapter xiv of the act. therefore, section 190 lays down that notwithstanding that the regular assessment in respect of any income is to be made in a later assessment year, the ..... we do not see any reason why the phrase 'regular assessment' should be understood in any other sense that the first assessment made in accordance with the provisions of chapter xiv and within the period of limitation laid down in sub-section (1) of section 153. (j) even under section 153, a distinction has been drawn between .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2001(2)ALT42
..... the holders of copyright can one of them allege infringement of the copyright over the other?21. infringement of copyright is contained in chapter-ii under section 51, which is extracted below:'section 51. when copyright infringed- copyright in a work shall be deemed to be ..... manufacturing only in 1984 on the other hand, it is the defendant which has registered its name as 'coromandel cements limited' in 1978 itself though it has not yet started production. by virtue of prior adoption, it is the defendant who can claim the right of ..... ;(vi) to do in relation to an adaptation of the work any of the acts specified in relation to the work in sub-clauses (i) to (iv);(d) xxxx'but, however, under chapter-ill, the mode of registration of the copyright is contained. sections 44 and 45 ..... rules.'49. the learned single judge of this court in syed nizamuddin v. golden tobacco company private limited 1 plr 1978 a.p. 135, held thus:'(i) that in an action for passing off the protection extended not only to .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2003(1)ALT364; [2003]43SCL271(AP)
..... ., the period from the date of institution of proceedings for the enforcement of the award in the court till the passing of the decree in cases arising after the interest act, 1978. (see: gujarat water supply & sewerage board v. unique erectors gujarat (p.) ltd. : [1989]1scr318 ) 31. it was held in jagdish rai & bros.' case (supra) as follows ..... order was passed in o.p. no. 437 of 2000 filed under part ii of the arbitration and conciliation act, 1996. chapter i of part ii of the said act deals with the new york convention awards and chapter ii deal with the geneva convention awards. admittedly, the award in question is a foreign award governed by the new ..... fulfilment of the above mentioned undertaking. the balance amount was withheld, it appears, on the ground that the approval of the ministry of finance is required under the provisions of the income-tax act. the respondent could not deliver the goods even as per the re-scheduled date of 9-12-1996, therefore a further agreement dated .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1981P& H237
..... enacted to provide for the control of rent and evictions. the powers are to be exercised by the controller appointed under the act, chapter iii of the act controls the eviction of tenants. section 14 falls under this chapter. this section pre-supposes the relationship of landlord and tenant between the parties before any order of eviction can be passed. ..... judgment whatsoever and the only precedents directly on the point of explanation vii and viii are those of calcutta high court in nabin majhi v. tela majhi, air 1978 cal 440 and promode ranjan banerjee. nirapada mondal, air 1980 cal 181 and of the kerala high court in puthen beettil noyiyodan deyoki amma v. puthan veettil ..... they is as yet a paucity of precedent directly on the point. however, this very question pointed arose before a division bench nabin majhi v. tela majhi, air 1978 cal 440 and was answered in categoric terms as follows (at p. 442):-'what is then the meaning of the expression 'a courts of limited jurisdiction' in our .....
Tag this Judgment!Court : Delhi
Reported in : ILR1979Delhi525
..... of justice, equity and good conscience and the principles of interpretation of statutes are drawn upon by the courts to protect individual rights, (the indian legal system (1978) chapter on 'the nature of the indian legal system' pages 3, 4 and 5). thereforee, the protection to the right of property would continue even if it were ..... of the other industries. the anomaly of class iii employees getting more remuneration than class i officers was highlighted in the lok sabha debates. the minister for finance said that the main reasons for this anomaly in the wage structure were as follows: (1)while the pay-scales of class ii and class iii employees ..... of its employees by making regulations is conferred on the corporation by section 49(1) and section 49(2) (b) and (bb) of the life insurance corporation act, 1956 (the act). the life insurance corporation of india (staff) regulations, 1960 contain regulation 58 relating to bonus which is as follows : 'thecorporation may, subject to such directions .....
Tag this Judgment!