Court : Kerala
Reported in : 2008(3)KLJ699
..... . that rule-making power is subjected to a laying procedure in terms of section 37.95. ker is made in exercise of the powers conferred under section 36 of the act. chapter v therein deals with opening and recognition of schools. the embargo in sub-section (5) of section 3 read with rule 1(3) of ..... the list. the petitioners have alternate and efficacious remedy by way of filing objections against the list, it is contended. it is specifically pointed out that rule 2(2) of chapter v ker itself provides such an opportunity to file objections and that the petitioners may, therefore, file their objections against recognition of schools and government will finalize the list only ..... the development plan. rule 17 provides the conditions to be satisfied for grant of recognition of schools. the full bench of this court in fr. mathew v. state of kerala 1978 klt 763 held that rules 2a, 9, 11 and 17 amplify rule 2. so much so, those rules work in unison, to regulate the areas where new schools are to .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1983)6ITD225(Kol.)
..... the amended law stood during the assessment year and the ito did not allow deduction correctly under section 80m. sections 80aa and 80ab were introduced in chapter via by the finance (no. 2) act, 1980, with retrospective effect from 1-4-1968 and 1-4-1981. it has been stated earlier that for reopening the assessment under section 147(b ..... allowed by the iac on the gross dividend.the commissioner (appeals) took into consideration the supreme court decision in cambay electric supply industrial co. ltd. v. cit [1978] 113 itr 84 and came to the conclusion that deduction under section 80m could not be allowed on the gross amount. he found that the bank charges 12 paise ..... amounts kept in suspense account under the heads interest, commission, etc., would not be assessable to tax. he further urged that the circular of 1952 was withdrawn only in 1978. therefore, the circular was in existence during the assessment years 1972-73 and 1975-76. the kerala high court in cit v. b.m. edward, india sea foods .....
Tag this Judgment!Court : Mumbai
Reported in : 1999(5)BomCR752
..... the end of each financial year, to cause to be published in the official gazette a report giving an account of the activities financed under section 7-a.10. chapter v dealing with the 'procedure' contains provisions regarding the power to issue warrant and authorisation under section 41. section 42 deals ..... drugs and psychotropic substances consultative, committee. section 7 empowers the state government to appoint such officersas it thinks fit for the purposes of the act.9. under chapter ii-a dealing with national fund for control of drug abuse, the central government may constitute a fund called 'national fund' for control ..... , on information supplied byone tek chand dolwani to the additional custodian of evacueeproperty, the latter started proceedings under the bombay evacuees (administration of property] act, 1949 against one aboobaker.the additional custodian, after recording the statement ofaboobaker and examining the evidence produced by tek chanddolwani, held that the said aboobaker .....
Tag this Judgment!Court : Allahabad
Reported in : 2007(4)AWC3181
..... administrative fairness is constitutional anethama. vide e.p. royappa v. state of tamil nadu : (1974)illj172sc ; smt maneka gandhi v. union of india and anr. : [1978]2scr621 ; ghaziabad development authority v. delhi auto & general finance pvt. ltd. and ors. : [1994]3scr248 ; and ku. shrilekha vidyarthi v. state of u.p. and ors. : air1991sc537 .32. the rule of law ..... university starts and ends on proper dates. he shall also be an ex officio member and chairman of the executive council, academic council and the finance committee.8.section 8 of the act deals with visitation and the relevant provisions are as follows:visitation.- (1) the state government shall have the right to cause an inspection to ..... rival contentions advanced by the learned counsel for the parties, we consider it necessary to take a quick glance of the relevant provisions of the act. chapter iv of the act deals with the 'officers' of the university. the vice-chancellor is an officer of the university under section 9 of the .....
Tag this Judgment!Court : Sikkim
Reported in : [2005]276ITR456(Sikkim)
..... 'the cag') with regard to the business of lotteries of the state of nagaland in which m/s m.s. associates had acted as sole distributor.6. chapter xiv-b consisting of sections 158b to 158bh were inserted by the finance act, 1995. relevant portion of section 158ba of the act reads as follows :'158ba(1)--notwithstanding anything contained in any other provisions of this ..... act, where after the 30th day of june, 1995 a search is initiated under section 132 or books of account, other documents or any .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1967Raj1
..... this behalf by the state government.' we shall deal with the interpretation of these sections later on.12. next chapter v deals with mutawallis and wakf accounts. chapter vi relates to the finance of the board, chapter vii to judicial proceedings and chapter viii to miscellaneous matters.13. now, it may be observed, that, when petitioners filed their writ application no ..... of sub-sections (1) and (4) of section 6, it would be proper to show the remaining scheme of the act. it may be pointed out that the next chapter is chapter 2-a which has been added to the act by act no. 34 of 1964. ii deals with central wakf council with which we arc not concerned here ..... the court within the local limits of whose jurisdiction the property of wakf was situated a statement containing necessary particulars relating to wakf. the 'court' defined by that act meant the 'court of district judge, or within the limits of original civil jurisdiction of a high court, such court subordinate to the high court as the .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1965Raj210; 1965CriLJ681
..... of criminal procedure was not applicable as the trial in the ease had not begun and enquiry was not being held under chapter viii or xviii of the code. 8. as regards the question whether the acts complained of were committed by the non-petitioners in the discharge of their official duty, it may be pointed out that ..... the non-petitioners nos. 1 and 2 were the administrator of the municipal council and commissioner of the municipal council, ajmer respectively. it is also clear that the acts complained of were alleged to have been committed by the employees of the municipal council, ajmer. having regard to the above orders of the administrator in pursuance of ..... should not take cognisance of the offence against them as no previous sanction of the state government had been obtained for their prosecution on the ground that the acts alleged to have been committed by them were done in the discharge of their official duty as would be clear from the documents annexed. along with this application .....
Tag this Judgment!Court : Kolkata
Reported in : 2007(3)CHN625
..... explanation.-for the purposes of this sub-section, 'order passed under section 128a includes an order passed under that section before the commencement of section 40 of the finance act, 1984, against when an appeal has not been preferred before such commencement and could have been, if the said section had not come into force, preferred after ..... the time limit specified in section 28.section 129e. deposit, pending appeal, of duty and interest demanded or penalty levied.-where in any appeal under this chapter, the decision or order appealed against relates to any duty and interest demanded in respect of goods which are not under the control of the customs authorities ..... such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination;(c) payment of drawback as provided in chapter x, and the rules made thereunder:-provided further that the appellate tribunal may, in its discretion, refuse to admit an appeal in respect of an order .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (2006)99ITD417(Delhi)
..... computation of undisclosed income of the assessee for the block period. as regards the reliance placed by the assessee on the amendment made subsequently by the finance act, 2002 in the said provisions with retrospective effect from 1-7-1995, he contended that application of such amended provisions, which were not in the ..... requisitioned under section 132a in the case of any person, then, the assessing officer shall proceed to assess the undisclosed income in accordance with the provisions of this chapter. "132a, (1) where the [director general or director] or the [chief commissioner or commissioner], in consequence of information in his possession, has reason to ..... same was a subject-matter of regular assessment. explaining further, hon'ble calcutta high court observed that a composite reading of the relevant provisions contained in chapter xiv-b makes it crystal clear that the legislature thought it fit to make a distinction between the block assessment and the regular assessment and the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1937Bom150; (1937)39BOMLR89
..... of the bye-law (not of the rule).4. the argument requires a consideration of the provisions of the act empowering municipalities to make rules and bye-laws they are contained is sections 46-49 which constitute chapter iv sections 46, 46a and 47 deal with rules; section 48 deals with bye-laws, section 49 with which ..... contains several restrictions with reference to making rules prescribing taxes : one main restriction is that such a rule can only be made subject to the provisions of chapter vii. that long chapter (sections 59 to 81 a) contains detailed provisions relating to municipal taxation, to three of which i will refer. first, the imposition of a tax or ..... same as the language of the clauses empowering rules and bye-laws to be made,-though fines have to be prescribed 'with the like sanction'.7. again the act contains several sections imposing specific penalties for failure to comply with specified directions of a municipality. i have already referred to section 79. section 155 is a .....
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