Court : Allahabad
Reported in : AIR1967All131; [1969]72ITR539(All)
..... under the head 'salaries') 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, simple interest at the rate of six per cent per annum from ..... rs. 4,805 as interest is not chargeable. no other submission has been made before us. 5. section 18-a, which falls under chapter iv and is headed as 'advance payment of tax' so far as relevant for our purposes, reads:'18a(1)(a). in the case ..... the foregoing provisions of this section. the sums might be refundable as learned counsel himself says under section 49e of the income-tax act, but a refund under section 49-e or its adjustment towards his liability for payment of advance income-tax would not be a ..... the sum of rs. 4,805 as payable by the company to the department as interest under section 18-a (8) of the act. the company filed an appeal which was dismissed by the appellate assistant commissioner on the finding that it was not competent. the tribunal .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1982All349
..... , regulations or bye-laws and shall include the revenues of any other body which may be specifically notified by the state government as such.'18. chapter vii of the act deals with finance, accounts and audit. section 20 requires every authority to have and maintain its own fund. sub-section (3) confers power on the authority to ..... urban development and planning work in the state had already been delayed it was felt necessary to provide for early establishment of such authorities.'6. chapter ii of the act deals with declaration of developing areas and thereafter chap. iii provides for master plan and zonal development plan. relying on the provisions contained in these ..... 'company' within the meaning of the word defined in section 3 of the land acquisition act, compliance of chap. vii of the land acquisition act was a condition precedent and as in the instant case the provisions of the said chapter had not been complied with the acquisition was invalid. in that connection counsel also urged that .....
Tag this Judgment!Court : Allahabad
Reported in : [2003]130STC202(All)
..... re-consider their decisions. the question and answer has been annexed as annexure a to the supplementary affidavit. as a consequence thereof the finance minister sri man mohan singh some time in may, 1994 addressed letters to the chief ministers of states in which after referring, regarding scheme of additional excise duty in lieu of sales tax ..... course of inter-state trade or commerce. section 4 formulates principles when a sale or purchase of goods can be said to take place outside a state. chapter iv deals with goods of special importance in inter-state trade or commerce. section 14 as originally enacted declared certain goods to be of special importance in ..... meaning as assigned to it in section 4 of the central excises and salt act, 1944; (f)..... (g) 'tobacco' means unmanufactured and manufactured tobacco as described in the notes and in the table in chapter 24 in the schedule to the central excise tariff act, 1985 and includes pan masala (by whatever name called) with or without .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1996All92; (1995)2UPLBEC1060
..... . it is, however, noteworthy that the impugnedordinance has since been approved by the house in the form of up state universitie.5 (first amendment) act, 1994 (act 20 of 1994) and the same has been notified on 31-8-94, of which photocopy is annexed at annexure ii. in view of the aforesaid enactment the ..... may be contained.'50. the constitution of india does not define this oft used expression 'reservation' which is an appendix to certain equality clauses in the chapter under fundamental rights. in reference to our constitution, and * our social fabric the concept has to be understood. otherwise, formulae implementation will breed misunderstanding and ..... from the rest of the state of uttar pradesh/thus, the resolutions are :'12-8-1991 'motion for establishment of a separate state named uttaranchal' minister for finance & parliamentary affairs (sri rajendra kumar gupta) - sir, will your permission i beg to move the following resolution. 'this house recommends to the central government .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1996All219; (1995)3UPLBEC2006
..... and (3) shall also apply where the term of a corporation had already expired before the commencement of the uttar pradesh local self-government laws (amendment) act, 1994 and where an administrator has been appointed prior to such commencement, he shall be deemed to have been appointed under this section.' 90. mr. naithani, learned ..... the institution of self-government including those in relation to the matters listed in the twelfth schedule; (ix) article 243-y lays down that the finance commission constituted under article 243-i shall also review the financial position of the municipalities and make recommendations to the governor as regards the principal for ..... chapter xi of the act, fire service is the subject already existing in section 114 (xxiii) and so on so forth. the other entries of the twelfth schedule as were non-existent in the act have since been incorporated in section 114 of the act through u. p. act no. 12 of 1994 enforced from 30-5-1994. thus the provisions of the act .....
Tag this Judgment!Court : Allahabad
Reported in : 1996(86)ELT6(All)
..... litigation. government may include a representative of the ministry concerned in a specific case and one from the ministry of finance in the committee. senior officers only should be nominated so that the committee would function with status, control and discipline ..... cost of such establishment as the collector may consider necessary for supervising operation in his premises for the purposes of this chapter, the collector may grant the application, and the applicant shall then enter into a bond in the proper form ..... to 31st march, 1992, which is the subject matter of writ petition no. 1787 of 1993. an order dated 30th march, 1994, was passed by the assistant collector for the period 1st january, 1993, to 31st march, 1993, which is challenged in writ ..... :'192. application for concession. - where the central government has, by notification under rule 8, or section 5a of the act, as the case may be, sanctioned the remission of duty on excisable goods other than salt, used in a specified industrial .....
Tag this Judgment!Court : Allahabad
Reported in : (1997)143CTR(All)428; [1997]226ITR411(All); [1997]92TAXMAN524(All)
..... and adjusted towards the sale consideration payable to the owner. therefore, a buyer is a person who is interested in the property and sub-section (1a) as inserted by the finance act, 1993, with effect from november 17, 1992, makes this all the more clear. sub-section (1a) stands as under :'before making an order under sub-section (1), ..... challenge on the ground of violation of the provisions of article 14 on the ground of non-compliance with the principles of natural justice. an order of purchase under chapter xx-c in the generality of the cases adversely affects only the purchaser. so far as the vendor is concerned, he, in any case, receives the apparent consideration ..... department had paid and the petitioner had received back the advance. reliance was also placed on a judgment of this court in devesh behari saxena v. deputy cit : [1994]208itr637(all) . this is a judgment in which the judgment of the karnataka high court in rajata trust's case [1992] 193 itr 220 was followed and neither .....
Tag this Judgment!Court : Allahabad
Reported in : (1997)1UPLBEC594
..... may point out that while debating in the constituent assembly various relevant provisions of the constitutions of different countries have been taken into consideration and this chapter xviii of our constitution relating to emergency in which articles 355 and 356 appear, is borrowed from section 48 of the werner constitution of germany ..... with reasonable prospects of administration in the office.details have been given in s. a. de. smith and rondey brazier constitutional and administrative law (7th edition 1994 page 174 and e. s. wade & a. w. brandly constitutional and administrative law llnd edition, 1993.'110. emphasis supplied by us indicates that ..... legislature concentrates in itself the virtual control of both legislative and executive functions, and as the ministers constituting the cabinet are presumably agreed on fundamentals and act on the principle of collective responsibility, the most important questions of policy are all formulated by them.'in the same decision it was also held .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1998All173; (1998)3UPLBEC1675
..... resignation.' 5. the case of the petitioners is that the three years' term of former vice-chancellor was going to expire on 7-6-1994. under section 12(2)(a) of the act, the executive council was required to elect a person as member of the committee at least three months before the date on which vacancy in ..... a person connected with the university and thus suffered from disqualification and could not be legally elected. reliance in this regard has been placed on ordinance no. 3 of chapter lvi of the ordinances which reads as under :'3. the executive council shall lay down the fundamentals of the constitution of allahabad university union, which is an intergral ..... is open to the chancellor not to accept the same and he may constitute another committee. reliance has been placed in cases : reserve bank of india v. peerless general finance & investment company ltd., air 1987 sc 1023 and kehar singh v. the state (delhi admn.) air 1988 sc 1883.30. we have considered the submissions of the learned .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1998All101
..... ail these formalities were done in the examination hall itself.'34. another notice was stated to have been served upon the petitioner in aforesaid case on 1910, 1994 of which the reply was given by him on 17-10-1995.35. on the tacts of that case, it is apparent that the learned judge was ..... 26. from the reading of the aforesaiddecisions of supreme court and this court, it is abundantly clear that the authorities dealing with the matters of unfair means act quasi-judicially, therefore, p inciples of audi alteram partem are applicable and they are bound to afford opportunity of presenting his case to the candidate concerned, ..... the rival submissions made by the learned counsel for the parties and also persued the record.12. chapter xxviii contains the ordinances on the use of unfair means and causing disturbances in examination. the relevant provisions of said chapter are reproduced below (only relevant quoted) :--'ordinances on the use of unfairmeans and of causingdisturbances in examinations .....
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