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State of Gujarat Vs. Mangal Traders

Court : Gujarat

Reported in : AIR1987Guj234; (1987)1GLR514

..... of the privy council and the supreme court, in the case of secretary of state v. mask & co. , the question was regarding adjudication under the sea customs act, 1978 and there, the provision for exclusion of jurisdiction of the civil court was that every order passed in appeal subject to the power of revision shall be final. even in ..... the opponent's plaintiffs. by clause 26(2) only the provisions of s. 100 of the criminal p. c. are incorporated and not the provisions of s. 165 or chapter xii of the code. under s. 100, there is no such requirement. this question has been directly decided in the case of dr. partap singh v. director of enforcement ..... conveyance used in carrying such essential articles without further direction from the officer making such order. (2) the provisions of s. 100 of the code of criminal procedure act, 1973 (act 2 of 1974) relating to search and seizure shall apply to search and seizure under this clause also-: provided that if any such place or premises be found .....

V. Pugalagiri Vs. Assistant Controller of Estate Duty

Court : Chennai

Reported in : [1981]132ITR847(Mad)

..... bonus shares were issued not out of premiums received in cash and the consequent result in the light of the finance act, 1957, was information within the meaning of that expression as used in section 34(1) of the indian income-tax act, 1922, and, consequently, the reopening of the assessment under that provision was not illegal.' 20. this decision ..... been placed by the learned counsel for the respondent on a decision of ramanujam and mohan jj. in w.p. no. 1951 of 1974, rendered on january 4, 1978 (see p. 866 infra). the learned judges have observed (p. 867):'the petitioner's contention that kumaraswami mudaliar before his death and later the receiver had disclosed all ..... ,784 a fact which is mentioned in the original order of assessment itself.15. a division bench of the gujarat high court has stated in cit v. ratanlal lallubhai : [1978]112itr985(guj) thus (p. 993):' it would thus appear that the view which now prevails finally is that the true legal position is as follows : (1) that ' .....

Raghavan and ors. Vs. the Metropolitan Water Supply and Sewerage Board ...

Court : Chennai

Reported in : (2006)2MLJ763

..... duties were conferred on the board. moreover, the members of the board are the secretary to government, who is vested with the power of provision of water facilities, finance secretary and member secretary cmda and commissioner of corporation of madras. 15. it is also pointed out that like tamil nadu state electricity board, the respondent/board is ..... electricity and for that purpose to make, alter, amend and carry out schemes under chapter v. of the electricity (supply) act, 1948... to make rules and regulations for carrying out the purposes of the act, and to issue directions under certain provisions of the act and to enforce compliance with these directions. the board is also invested by the statue ..... was a tenant under the corporation of madras for the monthly rent of rs. 20/- and after the formation of the respondent board in the year 1978, the said premises was taken over by the board. since the said sivalingam has committed default in paying the rent rs. 20/- per month from 1.8 .....

State of Himachal Pradesh and anr. Vs. Raj Kumar and ors.

Court : Himachal Pradesh

Reported in : III(2005)ACC896,2006ACJ1565

..... as follows:(26) the main contention of mr. hattangodi, who supported the view of the high court that negligence need not be proved is that chapter viii of the act is a consolidating and amending act relating to motor vehicles.(28) this plea ignores the basic requirements of the owner's liability and the claimants right to receive compensation. the owner's ..... follows:(13) the above rule eventually gained approval in a large number of decisions rendered by the courts in england and abroad. winfield on tort has brought out even a chapter on the 'rule of rylands v. fletcher'. at page 543 of the 15th edn. of the celebrated work the learned author has pointed out that 'over the years ..... roll down into the khud. she has cited a number of authorities including calcutta state trans. corporation v. kamal prakash de 1976 acj 58 (calcutta); mela ram v. mohan singh 1978 acj 381 (p&h;); nek ram v. punjab roadways 1984 acj 396 (p&h;); om parkash sekhri v. pritam singh 1984 acj 435 (p&h;); state of madhya .....

Commissioner of Income Tax – Ii, Lucknow Vs. Ms. Lucknow Public Educ ...

Court : Allahabad

..... by the finance (no.2) act, 2004 with effect from 15.11.1972 to confer power on the assessing officer, to refer the matter to the valuation officer which earlier had not been conferred. 9. earlier, there was a provision being section 55a to ascertain the fair market value of a capital asset for the purposes of chapter iv. ..... k.k. seshaiyer v. commissioner of income tax, (2000) 246 itr 351 (mad), the case before the madras high court was in respect of the assessment year 1978-79 before section 142a was introduced. the issue referred for consideration was whether the tribunal was right in ignoring the valuation of the house property submitted by the assessee and ..... of 2006, decided on 23.02.2006. in the said case, the court found that the tribunal had not considered the provisions of section 142a of the act which was introduced by finance act no. 2 of 2004 with retrospective effect. this again really has not answered the issue. 15. the issue for consideration is, whether the assessing officer, .....

Indian Bank Vs. Gawri Construction Udyog Ltd and ors

Court : Delhi

..... interest on the aforesaid amount of rs 2.18 lakh, the only provision under which defendant no. 1 can claim interest on this amount is section 3 of interest act, 1978, which to the extent it is relevant, provides that in any proceedings for the recovery of any debt or damages or in any proceedings in which a claim for ..... properties to recover the arrears of property tax from defendant no. 1, attachment of the properties would have adversely affected the interest of the plaintiff-bank which had not only financed from construction, but had also received possession from defendant no. 1.in the record of mcd, the properties stood in the name of defendant no. 1 and it was ..... on behalf of defendant no. 1. since the bank had agreed to purchase the flats constructed on these properties from defendant no. 1, the construction of the flats was financed by it and the possession of the flats had also been taken by it from defendant no. 1, it is difficult to dispute that the plaintiff-bank was interested .....

Anil Kumar Sharma Vs. Union of India and ors.

Court : Delhi

..... interest on the aforesaid amount of rs 2.18 lakh, the only provision under which defendant no. 1 can claim interest on this amount is section 3 of interest act, 1978, which to the extent it is relevant, provides that in any proceedings for the recovery of any debt or damages or in any proceedings in which a claim for ..... properties to recover the arrears of property tax from defendant no. 1, attachment of the properties would have adversely affected the interest of the plaintiff-bank which had not only financed from construction, but had also received possession from defendant no. 1.in the record of mcd, the properties stood in the name of defendant no. 1 and it was ..... on behalf of defendant no. 1. since the bank had agreed to purchase the flats constructed on these properties from defendant no. 1, the construction of the flats was financed by it and the possession of the flats had also been taken by it from defendant no. 1, it is difficult to dispute that the plaintiff-bank was interested .....

Bhagwan Singh and ors. Vs. State of Bihar and ors.

Court : Patna

..... the panchayats was inserted in the constitution of india by the constitution (seventy third amendment) act, 1992. part ix is a complete chapter dealing with the panchayats starting from is definitions, constitution, compositions, reservation of seats, duration, disqualification, finance and other ancillary provisions. article 243b of the constitution defines panchayat, according to which there ..... or voluminous discussion can possibly dismish the overwhelming importance of the point.' while quoting these words in mohinder singh gill v. chief election commissioner, reported in (1978) 1 scc 405, a constitution bench of the apex court held as follows :'if we may add, the little, large indian shall not be hijacked ..... reduced to the period already undergone. he has remained in jail from 23.7.1974 to 4.6.1975 before conviction and from 20.5.1978 to 20.6.1978 after conviction. thus, the total period under gone by him in custody is eleven months and twelve days. the election commission has rejected .....

Laxmidas and Co. Vs. Commissioner of Income-tax, Bombay

Court : Mumbai

Reported in : [1969]72ITR88(Bom)

..... the assessment order, which was served on the assessee by registered post, was received by it on the 25th march, 1958. under section 34(3), before its amendment by the finance act of 1956, the order of assessment or reassessment in cases falling within clause (a) of sub-section (1) of section 34 had to be made within eight years from the ..... for the department, has pointed out that, although the question is framed on the basis that section 34(3) and its proviso as it stood before its amendment by the finance act of 1956 was not really applicable to the case, as a matter of fact the said provision was not really applicable but the case was governed by section 34(3 ..... of its pre-dissolution income is concerned, and the assessment or reassessment of such a firm, after dissolution, under section 44 of the indian income-tax act, could be made in the same manner under chapter iv as if it had not discontinued its business. it was also held that the service of notice issued in the name of the firm and .....

Commissioner of Income-tax, Bombay City-iii Vs. New India Assurance Co ...

Court : Mumbai

Reported in : [1980]50CompCas335(Bom)

..... , on the facts and in the circumstances of the case, the assessee was entitled to rebate and reliefs under the appropriate provisions of the income-tax act or the finance act in respect of dividends received by it from the companies and co-operative societies and in respect of interest on tax-free mysore government securities 4. if ..... a capital or a revenue receipt was not in issue in the said case. the calcutta high court, accordingly, held in national insurance co.'s case : [1978]113itr37(cal) that where the assessee had been permanently deprived of its right to manage its life insurance business by the central government in exercise of its paramount power ..... principles laid down in the decisions of this court in cit v. new india assurance co. ltd. : [1969]71itr761(bom) and life insurance corporation of india v. cit : [1978]115itr45(bom) and of the supreme court in jaipuria samla amalgamated collieries ltd. v. cit : [1971]82itr580(sc) would govern these questions. question no. 4. - mr. joshi .....