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Smt. Ujjam Bai Vs. State of Uttar Pradesh

Court : Supreme Court of India

Reported in : [1963]1SCR778; [1963]Supp2SCR778

..... v. the state of madras, : 1950crilj1514 in the very first year after the constitution came into force, this court rejected a preliminary objection raised against the competence of a petition filed under article 32 on the ground that as matter of orderly procedure the petitioner should first have resorted to the high court under article 226, and observed that ..... v. shrimati champakam dorairajan : [1951]2scr525 the same idea was more forcibly restated thus : 'the chapter of fundamental rights is sacrosanct and not liable to abridged by any legislative or executive act or order, except to the extent provided in the appropriate article in part ..... 226. in that case under the bombay labour welfare fund act, which authorised the constituting of a fund for financing labour welfare, notices were served upon the appellant company to remit the fines and unpaid accumulations in its custody to the welfare ..... . in the former, the reason given was : 'reference has next to be made to article 265 wich is in part xii, chapter i, dealing with 'finance ..... were relied on : 'reference has next to be made to article 265 which is in part xii, chapter i, dealing with 'finance'. ..... . the long title of that act shows that it was enacted to provide for the levy and collection of additional duties of excise on certain goods and for the distribution of a part of the net proceeds thereof among the stages in pursuance of the principles of distribution formulated and the recommendation made by the finance .....

Ujjam Bai. Vs. State of Uttar Pradesh.

Court : Supreme Court of India

Reported in : AIR1962SC1621; 1963(1)SCR778

..... if it does, then the person aggrieved has a right to approach this court by means of a petition under article 32 of the constitution.on the contrary, the contention of the respondents which is urged as a preliminary objection to the maintainability of the petition in that on the facts stated in the present petition no question of the enforcement of any fundamental right arises and the petition is not maintainable ..... .) the same idea was more forcibly restated thus :"the chapter of fundamental rights is sacrosanct and not liable to abridged by any legislative or executive act or order, except to the extent provided in the appropriate article in part ..... . in that case under the bombay labour welfare fund act, which authorised the constituting of a fund for financing labour welfare, notices were served upon the appellant company to remit the fines and unpaid accumulations in its custody to the welfare ..... in the former, the reason given was :"reference has next to be made to article 265 which is in part xii, chapter i, dealing with ..... were relied on :"reference has next to be made to article 265 which is in part xii, chapter i, dealing with "finance". ..... the long title of that act shows that it was enacted to provide for the levy and collection of additional duties of excise on certain goods and for the distribution of a part of the net proceeds thereof among the stages in pursuance of the principles of distribution formulated and the recommendation made by the finance commission .....

Dr. A.K. Bansal Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2000)73ITD49(All.)

..... necessary to refer to the objectives of introducing chapter xiv-b, which can be gainfully used as an aid to interpretation.3.1 chapter xiv-b of the act was brought on the statute book by the finance act, 1995 with effect from the 1st july, ..... levy, assessment, collection and enforcement of any tax and since the levy, assessment and collection of tax under chapter xiv-b of the act is in consequence upon action under section 132 of the act, the matter relating to the validity of search action under section 132 of the act and consequently the existence of circumstances or satisfaction of the conditions specified in clause (a) or (b) or (c) of ..... there was information in possession of the commissioner in consequence upon which he had formed the belief and it is so because the provisions relating to issue of a search warrant, as contained in section 132(1) of the act, have two limbs - (i) first limb relates to the existence of circumstances or satisfaction of the conditions specified in clause (a) or (b) or (c) of sub-section (1), and (ii) the second limb relates to the cit ..... the first ground which has been taken by the assessee and which is in the nature of a serious preliminary ground challenging the very jurisdiction of the assessing officer in making the assessment is proposed to be disposed of firstly, runs as under : "because the search operation ..... union of india [1987] 163 itr 17 where the court in the wake of a much weaker situation of law held that in view of the remedy .....

Duken Hengra Tea Pvt. Ltd. Vs. Union of India (Uoi)

Court : Guwahati

..... learned counsel for the petitioners makes the following four submissions:(i) in terms of chapter 9 of the tariff schedule of the central excise tariff act 1985 as amended by the finance act, 1998 there is no levy of excise duty of bulk tea removed ..... act covers coffee, tea and spices and the relevant extract of that chapter prior to its amendment by the finance act ..... ) with the name of the garden, net weight/tare weight/emblem or any embose affixed in the container and that will come within the brand name as per chapter 9, note 5 of the finance act, 1988-89. ..... a monogram in a pharmacopoeia formulary or other publications notified in this behalf by the central government in the official gazette, or which is a brand name, that is a name or a registered trade mark under the trade and merchandise marks act, 1958 (43 of 1958) or any other mark such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to that medicine for the purpose of indicating or so as to indicate a ..... said schedule entry relating to tea was replaced as under:'0.02 tea, including teabags and tea wastes 0902.10 put up in unit containers and bearing a brand name - 8% 0902.09-other nil'(ii) chapters 6, 9, and 16 were amended to include the definition of 'brand name' which read as follows:''brand name' means a brand name, whether registered or not, that is to say, the name or mark ..... that both on merit as well as preliminary objection, these writ applications are to ..... .....

Malwa Texturising (P) Ltd. and ors. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Indore

Reported in : (2002)77TTJIndore995

..... was bound by the circular and, further, as he had conceded before the appellate assistant commissioner that the penalty had to be computed on the basis of the net tax only, when the appellate assistant commissioner acted on the said concession, it could not be said that the income tax officer was aggrieved by the order of the appellate assistant commissioner and his appeal so far as it related to the deduction of ..... agree with the contention of learned authorised representative that in view of the group having gone for kvss and obtained certificate accordingly, the preliminary objections raised by the revenue are only academic and the appeals are deemed to have been withdrawn in the month of april, 1999, ..... 118 taxman 628 (raj) where the same view has been taken by the court.learned authorised representative submitted that though preliminary objections are not legally maintainable, still he would like to reply to each argument of the learned departmental representative. ..... he submitted that chapter xx of the act which deals with appeals and revisions has five sections, out of which part a deals with appeals before deputy commissioner (appeals) and commissioner (appeals) starting from section 246 to 251, part b of the chapter deals with the appeals before the tribunal which consists of sections 252 to 255 and parts c, cc, d, e and f consist of sections 256 to 269 which deals with references, appeals ..... of india started kvss, 1998, which was introduced by finance (no. ..... and finance co .....

Malwa Texturising (P) Ltd. and Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Indore

..... high court that the ito was bound by the circular and, further, as he had conceded before the aac that the penalty had to be computed on the basis of the net tax only, when the aac acted on the said concession, it could not be said that the ito was aggrieved by the order of the aac and his appeal so far as it related to the deduction of the advance tax paid by ..... not agree with the contention of learned authorised representative that in view of the group having gone for kvss and obtained certificate accordingly, the preliminary objections raised by the revenue are only academic and the appeals are deemed to have been withdrawn in the month of april, 1999, ..... according to this arrangement, though appeals and revisions have been included in one chapter but separate sub-parts deal with different subjects and each part is independent.therefore, provisions of section 249(4) which appear in part a cannot be applied to part b of the chapter which deals with appeal before tribunal moreover, in most of the cases of this group, returns were filed declaring nil income and in view of that fact also the ..... are concerned since the assessments have not been framed on the basis of surrender letter, therefore, preliminary objections of the revenue in regard to these two appeals is dismissed.15. ..... he submitted that chapter xx of the act which deals with appeals and revisions has five sections, out of which part a deals with ..... of india started kvss, 1998, which was introduced by finance (no. ..... and finance co .....

Hunt Vs. Mcnair

Court : US Supreme Court

..... by a stipulation of counsel in this court, the college subsequently secured a bank loan in the amount of $2,500.000 and now proposes the issuance of only $1,250,000 in revenue bonds under the act, the proceeds to be used: "(i) to repay in full the college's current fund for the balance (approximately $250,000) advanced to the college's plant fund as aforesaid; (ii) to refund outstanding ..... authority was a preliminary one, the details of the financing arrangement have not ..... the authority is also empowered, inter alia, to determine the location and character of any project financed under the act; to construct, maintain, manage, operate, lease as lessor or lessee, and regulate the same; to enter into contracts for the management and operation of such project; ..... while revenue bonds to be used in connection with a project are issued by the authority, the act is quite explicit that the bonds shall not be obligations of the state, directly or indirectly: "revenue bonds issued under the provisions of this chapter shall not be deemed to constitute a debt or liability of the state or of any political subdivision thereof or a pledge of the faith and credit of the state or of ..... while a legislature's declaration of purpose may not always be a fair guide to its true intent, appellant makes no suggestion that the introductory paragraph of the act represents anything other than a good faith statement of purpose: "it is hereby declared that, for the benefit of the people of the state, the increase of .....

The Commissioner of Income Tax and Another Vs. V.S. Dempo and Co. Pvt. ...

Court : Mumbai

..... state government; [(iii) any payment which is chargeable under the head salaries , if it is payable (a) outside india; or (b) to a non-resident, and if the tax has not been paid thereon nor deducted therefrom under chapter xvii-b; (iv) any payment to a provident or other fund established for the benefit of employees of the assessee, unless the assessee has made effective arrangements to secure that tax shall be deducted at source from any payments made ..... loan issued for public subscription before the 1st day of april, 1938), royalty, fees for technical services or other sum chargeable under this act, which is payable, (a) outside india; or (b) in india to a non-resident, not being a company or to a foreign company, on which tax is deductible at source under chapter xvii-b and such tax has not been deducted or, after deduction, has not been paid [during the previous year, or in the subsequent ..... case, the assessee was entitled to claim deduction of the demurrage charges of rs.1,08,53,980 payable to foreign shipping company on which tax has not been deducted, in view of the provisions of section 172(8) introduced by the finance act, 1997 with retrospective effect from april 1, 1976? ..... sections therein commencing from and divided into several chapters would indicate that chapter ii titled basis of charge is preceded by the preliminary provisions in chapter i and which also contains some definitions. ..... tax laws (amendment) act, 1987, w.e.f. ..... the direct tax laws (amendment) act, 1987, w.e.f. .....

Ksl and Industries Ltd. Vs. Arihant Threads Ltd. and ors.

Court : Supreme Court of India

Reported in : IV(2008)BC421(SC); 153(2008)DLT27(SC); 2008(12)SCALE42; (2008)9SCC763

..... chapter i is preliminary in nature and section 2 defines ..... india act, 1963 (52 of 1963), the industrial reconstruction bank of india act, 1984 (62 of 1984), the sick industrial companie (special provisions) act, 1985 and the small industries development bank of india ..... otherwise provided in sub-section (2), the provisions of this act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument have effect by virtue of any law other than this act (2) the provisions of this act or the rules made thereunder shall be in addition to, and not in derogation of, the industrial finance corporation act, 1948 (15 of 1948), the state financial corporations act, 1951 (63 of 1951), the unit trust of ..... provisions of this act or the rules made thereunder shall be in addition to, and not in derogation of, the industrial finance corporation act, 1948, the state financial corporations act, 1951, the unit trust of india act, 1963, the industrial reconstruction bank of india act, 1984 and the sick industrial companies (special provisions) act, 1985 and the small industries development bank of india act, 1989. .....

Sri Lakshmindra theertha Swamiar of Sri Shirur Mutt and anr. Vs. the C ...

Court : Chennai

Reported in : AIR1952Mad613; (1952)IMLJ557

..... is supreme & is subject to no limitations, it cannot be said that where legislative power should be exercised subject to limitations recognised and embodied in the constitution, the limitations of the nature contained in chapter vi of the new act and chapter vi-a of the earlier act, cannot but be held to infringe the very fundamental principle of jurisprudence that no man should be a judge in his own cause and is therefore unreasonable and unjust. ..... without proceeding with that enquiry and without even waiting for the result of the suit, the board 'suo motu' initiated proceedings under section 62 of the earlier act on the 6th november, 1950 for framing a scheme and for that end issued a notice to the petitioner to show cause why a scheme should not be framed ..... that the order was perverse on various other grounds.to these questions may be added the preliminary objection raised on behalf of the respondent that as there was another remedy open to the petitioner after the scheme was framed by way of suit, this court should ..... budgets and annual accounts, 58 and 59 related to schemes, 64 and 65 and 66 to finance and contribution and 69 and 70 to the removal of a trustee and costs.73. ..... the trustee is enjoined to keep regular accounts which should be got audited by an auditor, the details of which need not be referred.chapter viii deals with finance. ..... there were other provisions relating to finance including a power to levy contributions from mutts and temples not exceeding 11/2 per cent .....