Court : Mumbai
Reported in : AIR1994Bom155; 1994(3)BomCR482
..... in the present case, a law has been enacted underwhich the state has been given a power, inter| alia, to amend the terms and conditions of the agreements as set out in that act for this purpose of changing the period of revision of price provided in such agreements with a proviso that the price so fixed should not be revised for a period of at least 12 months. ..... the petitioners contend that by the resolution of 25th september, 1969, the respondents have made a clear and unequivocal promise to revise the rates every three years knowing that it would be acted upon by the petitioners; and the petitioners have, in fact, acted upon the same by setting up their factory at nagpur; and hence the respondents cannot be allowed to back out of that promise. ..... it was, inter alia, decided that a committee consisting of the representatives of the revenue and forest department, industries department and the finance department should make recommendations regarding fixation of initial price of forest produce or its revision. ..... hence, the issues involved in this petition cover only the short period from 1983-84 to 1986-87 and the right of the respondents to revise prices every year during this period.13. ..... the preamble to the act sets out that it is expedient to take power to the state government to revise certain agreements to get fair price for forest-produce sold or supplied by the state government to the purchasers for long term period and to ..... the act came into operation on 23rd march, 1983. ..... 1983. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1985)(5)LC2095Tri(Delhi)
..... does not specifically state when the time-'limit for filing the appeal expired though in para 3 of the application, there is a reference to a recital in the printed preamble of the order that revision application against the order could be presented to the additional secretary, ministry of finance, department of revenue, new delhi within six months from the date of communication of the order.the application does not state as to what exactly is the delay in ..... whether there was sufficient cause for not presenting the appeal within the stipulated period under subsection (5) of section 129 of the act, he submitted, it had to be seen whether the applicant could have avoided the delay. ..... suffering from hypertension with angina and complete bed rest was advised from august, 1982 to november, 1983 for restoration of his health. ..... , compute the delay in filing the appeal not from 1-12-1982 as urged by shri lakshmi kumaran but from 1-3-1983 as submitted by shri gujral. ..... filing any appeal should be computed from 1-3-1983 till 28-11-1983. ..... partner of the applicant had also filed an affidavit dated 20-2-1985 in support of the application alongwith a medical certificate dated 29-11-1983 issued by one dr. ..... have us believe that right from august 1982 till november 1983, kartik m. ..... of condonation of delay, the applicant claims that he was suffering from cronic stomach disorder and could not be cured by allopathic treatment and therefore, had to resort to unani treatment which lasted till november, 1983.11. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Madras
Reported in : (1990)34ITD397(Mad.)
..... at the date of the original assessment an absolute obligation imposed upon the assessee to pay interest under section 18a(6), but by reason of the retrospective operation given to the fifth proviso added to sub-section (6) by act 25 of 1953, the income-tax officer was invested with the discretion to reduce or waive interest payable by the assessee, this power of the income-tax officer, must, in view of the retrospective amendment, be ..... in 1983-84 under the provisions of finance act, 1984, sections ..... it was given retrospective operation from april 1, 1952, and the discretion conferred upon the income-tax officer because, by fiction of law, exercisable as from april 1,1952, even though the act came into force from may 24,1953, and the cases in which and circumstances under which the discretion was to be exercised were prescribed by the central government by rule 48 in december ..... , no doubt, was enacted only by the finance act of 1984, which was a date subsequent ..... institution out of the sum paid by the assessee, be transferred to him, and where any claim is so made, such asset shall be transferred, as soon as may be, to him.the aforesaid provisions were inserted by finance act, 1984 with retrospective effect from 1-4-1980. ..... the object of the trust as stated in the preamble is to promote, support, advance, assist or otherwise whether by grant or payment of money or loans and advances or by providing amenities or facilities and its activities for the welfare and interest of all .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Madras
Reported in : (1990)32ITD172(Mad.)
..... in 1983-84 under the provisions of finance act, 1984, sections 40a(9), (10) and (11) are inserted. ..... allowed in the hands of the company while computing its business income of previous years in which such expenditure is laid out or expended, should be allowed while computing the business income under section 28 of the income-tax act as if such expenditure has been laid out or expended by the assessee-company, the invalidity of the trust deed contemplated under section 40a(11) is absolute in its terms and the trusts will no longer be considered to be in existence ..... the said return was filed on 28-6-1982 at a time when the provisions of sub-sections (9)1 to (11) of section 40a were not inserted in the statute book with retrospective effect from 1-4-1980 by finance act, 1984. ..... parties or persons.i am of the opinion that the general meaning of the word "asset" should not be applied while construing the real meaning of the words in sub-clause (ii) of sub-section (11) of section 40a of the income-tax act.to my mind, it appears that the ejusdem generis rule canvassed by the learned departmental representative clearly applies to the word "asset". ..... the object of the trust as stated in the preamble is to promote, support, advance, assist or otherwise whether by grants or payment of money or loans and advances or by providing amenities or facilities and its activities for the welfare and interest of all permanent management employees of the settlor company. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1988)(18)ECC134
..... made from materials (other than bamboo, hardwoods, softwoods, reeds or rags) and cleared on or after the 1st day of april in any financial year, from so much of the duty of excise leviable thereon under the said act at the rate specified in the said first schedule as is in excess of the amount calculated at the rates specified in the corresponding entry in column (3) of the said table, subject to the conditions specified in the corresponding entry in column (4) ..... this judgment wherein inter alia the supreme court ruled that explanatory notes regarding the working of an act issued by a government department for the assistance of their officials are inadmissible for the purpose of construeing the act, and that it is not safe to presume that subordinate legislation can be made use of in interpreting a provision in the parent act.further, the supreme court held that for finding out the scope of a particular levy, notifications ..... he also referred to the legislative history of the notification 25/84 and to the finance minister's speech in 1983 reproduced in the appeal memorandum. ..... 25/84 has the following preamble and condition in column 4 which make it necessary to examine whether broke is to be considered as paper/paper board: partial exemption to paper and paper board produced by small paper mills using unconventional raw ..... submitted that art paper and chromo paper are admittedly varieties of writing and printing paper and qualify for exemption under the preamble as also the table. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1983)LC1383DTri(Delhi)
..... time the matter came up for hearing before me, the goods covered by each of the three consignments had been in the warehouse for over three years; and by virtue of the recent amendment to section 61 by the finance act, 1983, the maximum warehousing period which it is within the power of the collector to allow now stands reduced to one year and six months.accordingly, there was no further relief which the collector as an adjudicating authority could ..... shri gagrat fairly admitted that, in view of the recent amendments to section 61, customs act, through the finance act, 1983, the maximum period for which non-consumable stores could ordinarily remain warehoused was only one year, which could be extended by the collector by a period not ..... board's unlimited power to extend the period, subject to the payment of interest as newly provided through, the finance act, 1983, remained unaffected. ..... in the circumstances, it would be proper to go by the plain indication given by the department itself, in the shape of the preamble to the collector's order dated 24-9-82 and to treat that as the basic order against which an appeal would lie, the appropriate appellate authority being ..... government of india and the financial institutions and these had not come up to their expectations.on the question whether or not an appeal lay against the collector's order dated 24-9-82, shri gagrat referred to the preamble to that order, which was in the usual form, indicating that an appeal would lie to the tribunal. .....
Tag this Judgment!Court : Karnataka
..... in the institute, there were 1002 employees working on contract basis and the proposal for creation of said posts was approved by the finance committee headed by the additional chief secretary to the finance department and also ratified by the government chaired by the hon ble chief minister from time to time from 2008.83 ..... c/w wp no.12691 of 2023 the governing council after detailed discussion, decided to regularize the services of those stipendiary nurses who have put in totally 5 years and above satisfactory service at sjic as decided by the finance committee in its meeting held on 2- 12-2000 and approved by the governing council in its meeting held on 25-07-2001 ..... . in fact, the resolution also records that this act of regularization was approved not only by the finance committee in its meeting held on 02.12.2000 and but also by ..... has been established to take care of the problems related to the heart and nurse diseased hearts to good health is, however, acting in a very unhealthy manner and is indicating its heart is not in the right place when it comes to treating ..... institute has regularized the services of similarly situated staff nurses (stipendiary) on completion of five years of their service, and this was following a decision taken by the finance committee which was also approved by the governing council. ..... . the preamble to the moa thus indicates that the institute was started ..... in the year 1983, sri jayadeva institute of cardiology rules and regulations, 1983 were framed .....
Tag this Judgment!Court : Karnataka
..... in the institute, there were 1002 employees working on contract basis and the proposal for creation of said posts was approved by the finance committee headed by the additional chief secretary to the finance department and also ratified by the government chaired by the hon ble chief minister from time to time from 2008.83 ..... c/w wp no.12691 of 2023 the governing council after detailed discussion, decided to regularize the services of those stipendiary nurses who have put in totally 5 years and above satisfactory service at sjic as decided by the finance committee in its meeting held on 2- 12-2000 and approved by the governing council in its meeting held on 25-07-2001 ..... . in fact, the resolution also records that this act of regularization was approved not only by the finance committee in its meeting held on 02.12.2000 and but also by ..... has been established to take care of the problems related to the heart and nurse diseased hearts to good health is, however, acting in a very unhealthy manner and is indicating its heart is not in the right place when it comes to treating ..... institute has regularized the services of similarly situated staff nurses (stipendiary) on completion of five years of their service, and this was following a decision taken by the finance committee which was also approved by the governing council. ..... . the preamble to the moa thus indicates that the institute was started ..... in the year 1983, sri jayadeva institute of cardiology rules and regulations, 1983 were framed .....
Tag this Judgment!Court : Karnataka
..... also brought in by widening the concept of context as including not only other enacting provisions of the same statute, but its preamble, the existing state of the law, other statutes in pari materia, and the mischief which the statute was intended to ..... ground that was urged in the election petition was that the respondent no.1 was not qualified to be chosen as a member in terms of section 12(h) of the karnataka gram swaraj and panchayat raj act, 1993, (for brevity 'the act') which provides for disqualification in the event the member has directly or indirectly any share or interest in any work done by the gram panchayat.4. ..... the election petition under section 15 read with sections 19 and 20 of the act came to be filed seeking a declaration that the election of respondent no.1 to ..... tense used in section 12(h) is 'present continuous' and accordingly, has held that there must be an existing contract to act as a disqualification and such interpretation does not call for interference. ..... internal aids are : preamble, scheme, enacting parts of the statutes, rules of languages and ..... wp no.21526 of 2022 words of section 12(h) of the act, however, the objective of disqualification both under section 9a ..... of 2022 general finance & investment ..... (i) as regards disqualification under section 12(h) of the act, the tribunal has held as follows:- (i) in terms of the clarification issued by the karnataka state election commission on 10th december 2020, it was held that as long as there was no existing .....
Tag this Judgment!Court : Supreme Court of India
..... per contra, the defendant union of india controverted the plaintiff s interim claim and has argued that: (i) since management of public finance is a national issue, the union of india has the power to regulate all the borrowings of the plaintiff - state to maintain the fiscal health of the country; (ii) the liabilities ..... asg vehemently argued that the plaintiff is wrong in contending that a reading of the report of the 14th and 15th finance commission indicates that for both under-utilization and over-utilization, all adjustments have to be made within the period covered ..... senior counsel for the plaintiff state, submitted that under the recommendations of the 15th finance commission, the state is entitled to borrow up to the maximum permissible fiscal ..... the page 14 of 24 learned asg, relying on paragraph 14.64 of the report of the 14th finance commission, contended that if the state is not able to fully utilize its sanctioned borrowings limit of 3% of gsdp in any particular year during the first four years of the award ..... the plaintiff state has argued that based on the states finance accounts audited by the comptroller and auditor general of india and the achievements of the fiscal deficit targets, the plaintiff state has under-utilized permissible borrowing space in ..... the preamble of the act also states that it was felt expedient to provide for the responsibility of the government to ensure prudence in fiscal management and fiscal stability by progressive elimination of revenue .....
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