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State of Uttar Pradesh and Others Vs. Sheopat Rai and Others

Court : Supreme Court of India

Reported in : [1993]Supp2SCR136

..... a definition of 'fee' would not be possible having regard to several kinds of fee, which may be imposed, relied upon the passage at page 215 on 'public finance' by lutz, to describe the general characteristics of 'fee' as : (i) a charge for a special service rendered to individuals by some governmental agency; (ii ..... country liquor or intoxicating drug within any local area.section 30 -payment for exclusive privilege:instead of or in addition to any duty leviable under this chapter the excise commissioner may accept payment of a sum in consideration of the grant of licence for any exclusive privilege under section 24.14. sub-rule ..... thereafter, licences to manufacture both potable and non-potable alcohol is vested in the central government. distilleries are manufacturing alcohol under the central licences under idr act. no privilege for manufacture even if one existed, has been transferred to the distilleries by the state. the state cannot itself manufacture industrial alcohol without the .....

Commissioner of Income Tax Vs. Mahabir Prashad and Sons

Court : Delhi

Reported in : [1980]125ITR165(Delhi)

..... the claim of the assessed for waiver on the merits and in accordance with law. we may mention here that section 139(8) had been introduced by the finance act of 1963 but under certain departmental instructions this section was considered to have retrospective effect and this was the reason' why the tribunal gave the directions to the ..... : [1977]107itr533(all) (5), ram chand and sons sugar mills (p) ltd. v. commissioner of income tax : [1977]107itr539(all) (6), additional citv. allahabad milling co. (1978 3 itr 3) (7) and mewa lal v. commissioner of income tax : [1979]117itr598(all) (8). all these decision's have been considered and the matter thrashed out fully in ..... as south india flour mills private ltd. v. central board of direct taxes : [1968]70itr863(mad) (21) and rajyam picture v, additional commissioner of income tax : [1978]114itr847(mad) (22). in the former case it was decided that there was no appeal against an order levying interest under section 18a(6) but that a revision to the .....

Jaideep Singh Sandhu Vs. Union of India and ors.

Court : Delhi

Reported in : 1995IIIAD(Delhi)1137; 1995(34)DRJ307

..... subject to the army act etc. by any other law for the lime being in force. the scheme of sections 25 and 90 ..... of rights and privileges under other laws the rights and privileges specified in the preceding sections of this chapter shall be in addition to, and not in derogation of, any other rights and privileges conferred on persons subject to this act or on members of the regular army, navy and air force generally by any other law for ..... and 90 deal with deductions from the pay and allowance of person governed by the army act, 1950 while sections 28 confers immunity from attachment. section 33 says that the rights and privileges specified in the preceding sections of the chapter arc in addition to and not interogation of any other rights and privileges conferred on persons .....

Dadha Pharma Pvt. Ltd. Vs. State of Kerala

Court : Kerala

Reported in : [1991]81STC254(Ker)

..... amendment of the first schedule and by introduction of entry 100c with effect from 1st april, 1984, and by virtue of the amendment made by the kerala finance act, tarpaulin is liable for sales tax at 8 per cent. at no point of time, are tarpaulins exigible to sales tax at 10 per cent under ..... :'...............it is, however, well recognized that the courts would lean towards the constitutionality of an enactment...............'in state of kerala v. m.k. krishnan nair : [1978]2scr864 , a majority of the constitution bench observed as follows :'...............there is ample authority of this court for the proposition that where two constructions are possible that one ..... to issue clarifications under this section has to be exercised, we have to examine the scheme of the act. section 59-a was not there originally in the statute book. this section has been introduced in chapter ix, which deals with miscellaneous provisions. section 57 lays down that the government may, by notification in the .....

Patel Engineering Co. Ltd. Vs. C.B. Rathi and anr.

Court : Gujarat

Reported in : (1984)2GLR970; [1985]151ITR542(Guj)

..... so far as such tax relates to income subject to advance tax and so far as it is not due to variations in the rates of tax made by the finance act enacted for the year for which the regular assessment is made.' 16. sections 218 and 219 are not relevant for the present case and they need not, therefore, ..... . 14. in order to appreciate the points in controversy between the parties, it would be necessary to make a quick survey of the relevant provisions of law. chapter xvii of the act contains provisions relating to the collection and recovery of tax. part c thereof which comprises of ss. 207 to 219, deals with advance payment of tax. section ..... with such estimate under s. 212(3a). under the circumstances, according to the petitioner, the waiver of interest was justified. the iac by his order dated october 12, 1978 (ex. g), rejected the said application by a laconic order stating that after a careful consideration of the facts and circumstances of the case, he was disinclined to interfere .....

Vedprakash Devkinandan Chiripal and Etc. Vs. State of Gujarat and anr.

Court : Gujarat

Reported in : AIR1987Guj253; (1987)2GLR1345

..... has power to suspend enforcement of rights conferred by part iii of the constitution. this power of the president has been curtailed by the constitution (44th amendment act, 1978) which came into force from june 20, 1979. this means that either during peace time or in war time, emergency or no emergency, the rights ..... art. 22 and the procedure established by law for the purpose of preventive detentions. the provision to enact preventive detention laws is incorporated in the chapter declaring the fundamental rights. hence any procedure established by law has to be given effect to and the party should not be allowed to circumvent the ..... the petitioner's contention is accepted and the prayer of the petitioner is granted, the purpose of the act would be frustrated which essentially operates in suspicion jurisdiction.'the bench has further observed-'the very chapter of fundamental rights which guarantees and protects individual liberty has provided for the preventive detention also. therefore, .....

Commissioner of Income-tax, Central Vs. Palaniappa Transports

Court : Chennai

Reported in : (1980)17CTR(Mad)325; [1980]124ITR634(Mad)

..... unregistered firm. the dispute arises only when it relates to the assessee's claim for deduction of the annuity deposit out of the total income. chapter xxii-a was introduced by the finance act of 1964 with effect from 1st april, 1964, in order to provide for annuity deposits being made by certain classes of assessees. section 280a ..... amount for the purpose of computation of penalty treating the firm as an unregistered firm. the language of the provision, viz., ' required to be made under this chapter ' envisages deduction being given of the amount envisaged as payable by the statute even if the amount had not been actually paid by the assessee. the actual ..... arise and in ascertaining that figure, the amount of annuity deposit required to be made has to be deducted. similarly, in addl. cit v. khanchand thakurdas : [1978]114itr223(kar) , the karnataka high court held that the income-tax payable by an unregistered firm had to be determined after allowing deduction for annuity deposit which the .....

Consumer Online Foundation. Vs. Union of India and ors.

Court : Supreme Court of India

..... purposes for which the development fees are to be levied and collected are indicated in clauses (a), (b) and (c) of section 22a of the 1994 act and these are:(a) funding or financing the costs of upgradation, expansion or development of the airports at which the fees is collected, or(b) establishment or development of a new airport in lieu ..... the rate of development fees and manner of utilization of development fee as a check on such power. (vi) after the 2008 act and after the notification dated 31.08.2009 bringing the provisions of 2008 act in chapters iii and vi into force w.e.f. 01.09.2009, the regulatory authority has jurisdiction under section 13(1)(b) of ..... been rendered by this court in the context of enactments which are not pari materia with section 22a of the 1994 act. in bangalore water supply & sewerage board v. a. rajappa & ors. [(1978) 2 scc 213], this court has cautioned that the same words may mean one thing in one context and another in different context. this position of .....

Dr. Devinder Kumar Gupta and ors. Vs. Realogy Corporation and anr.

Court : Delhi

..... publication of an award. however, courts as well as the litigants, have by now become adept at grappling with and adjusting to the incongruencies in the a&c act. chapter-i of part ii is styled as.new york convention awards and substantially reproduces the new york convention, to which litigating parties before us are bound.3. returning ..... appellant/plaintiff is personally not a party to the arbitration agreement, albeit he has signed on behalf of the company in the capacity of its managing director. monnet finance and pampa hotels irresistibly and immediately comes to mind. the plaintiff/appellant does not expostulate that the company of which he is the managing director is not privy ..... arbitration agreement as well as the parties bound by it. a situation, similar to the one at hand, had arisen in pampa hotels as well as monnet finance.17. the impugned judgment proceeds on the basis that a civil suit seeks a declaration to the effect that the plaintiff does not have to submit to the .....

Ramkrishna Ramnath Vs. G. Lakshmi Narasimhan, Income-tax Officer, Cent ...

Court : Mumbai

Reported in : [1970]77ITR456(Bom)

..... iv of the indian income-tax act, 1922, and that section 22 thereof laid down the whole procedure of assessment, which ..... march, 1951, or for any subsequent year. one of the questions canvassed in the said case was whether section 13 of the finance act, 1950, which kept alive the provisions of the cochin act and the travancore act, did so only 'for the purpose of the levy, assessment and collection of income-tax and super-tax' in respect of ..... acts for the purpose of 'reassessment of income-tax and super-tax'. the question that arose therefore was, in what sense had the word 'assessment' been used in section 13(1) of the finance act, 1950. it was stated in the judgment (at pages 289-291) that the words 'assessment' and 'reassessment' occurred in several section of chapter .....