Court : Mumbai
Decided on : Mar-15-1999
Reported in : 2000(2)BomCR293
..... case the state government refuses sanction to the making of the scheme. this section requires the local authority to make a town planning scheme in built up areas.(d) chapter-iii of the act deals with the financing of the town planning scheme which, in our opinion, is irrelevant for the purposes of the present writ petitions.(e ..... be deemed to have been granted to the applicant on the date immediately following the date of expiry of the sixty days. by an amendment carried out by maharashtra act no. 10 of 1994, two provisos were added to subsection (5) of section 45 which are important. they read as under:'provided that, the development proposal, for which the permission ..... the appeal to the p.m.c. for representing it to this court on ground that the suit was valued above rs. 50,000/-. finally, on july 18, 1994 the appeal was filed in this court and remained pending without being moved for admission till it was withdrawn under circumstances to which we shall advert subsequently.15. on march .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : May-25-1999
Reported in : (2000)125PLR295
..... of provisions which empower the competent authority to evict unauthorised persons from the premises of the authority and also to recover damages as arrears of land revenue. chapter-v deals with finance, accounts and audit. chapter-vi contains provisions relating to power of the authority to require local authority to assume responsibility for providing amenities in certain cases and control by the state ..... government. chapter-vii contains provisions relating to inspection and penalties and chapter-viii contains miscellaneous provisions. section 53 of the act, which forms part of chapter-viii , empowers the state government to .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : Jul-16-1999
Reported in : (2000)LC614Tri(Delhi)
..... both sides, ethyl alcohol being an organic chemical should have normally found a place under chapter 29. however, by virtue of chapter note 2(b), ethyl alcohol has been specifically excluded. further, as per chapter heading 2204 as it stood before the finance bill, 1989, ethyl alcohol which is not suitable for being used as fuel for ..... ethyl alcohol was rightly classifiable under chapter heading 3822.00. he therefore pleaded that the impugned order of ..... budget 1990, ethyl alcohol of any strength had come under chapter sub-heading 22.04. ld. jdr therefore contended that for the period starting from the inception of new tariff act till ethyl alcohol of any strength became classifiable under chapter sub-heading 22.04 pursuant to the finance bill of 1990 i.e., upto 28-2-1990, .....
Tag this Judgment!Court : Chennai
Decided on : Dec-21-1999
Reported in : [2002]255ITR540(Mad)
..... 1, 1995. under the said chapter, a special procedure for assessment of undisclosed income has been contemplated as a result of ..... has been taken into consideration for the purpose of assessment under chapter xiv-b of the income-tax act and even if it is, whether this court can go into that question at this stage.9. chapter xiv-b, consisting of sections 158b to 158bh was inserted by the finance act, 1995, and it came into force with effect from july ..... search. section 132 of the income-tax act gives power for certain seizure. the said procedure is .....
Tag this Judgment!Court : Chennai
Decided on : Dec-21-1999
Reported in : [2000]109TAXMAN16(Mad)
..... 1995. under the said chapter, a special procedure for assessment of undisclosed income has been contemplated as a result of search ..... income has been taken into consideration for the purpose of assessment under chapter xiv-b of the income tax act and even if it is, whether this court can go into that question at this stage.9. chapter-b consisting of sections 158b to 158bh was inserted by the finance act, 1995 and it came into force with effect from 1-7- ..... . section 136 of the act gives power for certain seizure. the said procedure is for assessment .....
Tag this Judgment!Court : Chennai
Decided on : Jan-27-1999
Reported in : AIR1999Mad254
..... to the institution and thereafter pass orders on obtaining explanation regarding the same.19. in 'penumbra of natural justice' by tapash gan choudhury, (1997 edition), under the chapter 'fair hearing', in paragraph 10 (at page 100), the learned author says that the opportunity of being heard must be real and effective. relevant portion of that ..... not agree with the contrary view taken by the delhi high court in the judgment under appeal.'15. in wade & forsyth -- 'administrative law' -- 7th edition (1994), at page 531, the learned authors have said thus :--'a proper hearing must always include a 'fair opportunity to those who are parties in the controversy for correcting ..... wilfully disobeys or wilfully fails to comply with any order or direction issued by the registrar under this act or the rules ((ii) (a) and (b) are omitted) after giving the board of the registered society or the financing bank, as the case may be, opportunity of making its representations, by order in writing, supersede .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Apr-15-1999
Reported in : (2000)ILLJ358MP; 2000(1)MPLJ26
..... in relation to an industrial dispute concerning (a dock labour board established under section 5a of the dock workers (regulation of employment) act, 1948 (9 of 1948), or the industrial financial corporation of india established under section 3 of the industrial finance corporation act, 1948 (15 of 1948), or the employees' state insurance corporation established under section 3 of the employees' state insurance ..... learned counsel for the parties have conceded on this score, we have bestowed our anxious consideration on this issue. in this connection, we may refer to section 25l of the act which reads as under:- '25-l. definitions - for the purposes of this chapter - (a) 'industrial establishment' means - (i) a factory as defined in clause (m) of section 2 of the factories .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jul-27-1999
Reported in : AIR1999SC2596; 1999(65)ECC687; 1999LC53(SC); 1999(112)ELT365(SC); JT1999(5)SC352; 1999(4)SCALE440; (1999)6SCC418; [1999]3SCR1199; [1999]115STC616(SC); 2006[2]STR276
..... the finance act, 1994. this tax was proposed on three type of services which were rendered. by the finance act, 1997 the legislature sought to cast the net much wider. it amended certain provisions in the act and, thereafter rules which had originally been framed in 1994 were also amended.3. by chapter v of the finance act, as amended by the finance act, 1997 ..... rules, as amended in 1997, on the ground that the said sub rules are contrary to the provisions of sections 65 and 66 of the finance act, 1994, whereby service tax was sought to be levied by the parliament.2. a brief legislative history is that service tax was, for the first time, imposed by ..... it is pertinent to notice that by an amendment notification no. 20/98-central excise (n.t.) dated 2nd june, 1998 issued under section 93 of the finance act taxable services provided by goods transport operators, outdoor caterers, pandal and shamiana contractors were exempted from the levy of the said tax. this exemption was, however, .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-10-1999
Reported in : AIR1999SC2970b; JT1999(5)SC588; 1999(3)KLT115(SC); 1999(4)SCALE680; (1999)7SCC400
..... validity of the provisions contained in item 4(1)(f) of the schedule to the kerala motor vehicles taxation act, 1976, as amended by section 4 of the kerala finance act, 1994 (hereinafter referred to as 'the act') whereby the state had enhanced the rate of quarterly tax in respect of the contract carriage vehicles operating inter- ..... constitutional validity of the provision contained in item 4(1)(f) of the schedule to the act, as amended by section 4 of the kerala finance act, 1994 and also to the notification issued under section 22 of the act whereby the state reduced the burden of levy on vehicles covered by intra-state contract carriage permits ..... also stated that a decision was taken to change the pattern in respect of the contract carriage vehicles taxation when the government introduced the rural finance bill of 1994 and having considered the various representations of the operators of intra-state contract carriages, the government considered it necessary to reduce the rate of tax .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-17-1999
Reported in : [2000]241ITR241(Bom)
..... is made to this court.2. we have heard learned counsel for the parties. the controversy in this case now stands concluded by the amendment of the income-tax act, 1961, by the finance act, 1994, by insertion of section 5a with retrospective effect from april 1, 1963. section 5a provides that income from all sources, except from salary should be apportioned equally between ..... and the wife and the income so apportioned shall be included separately in the total income of the husband and of the wife respectively, and the remaining provisions of this act shall apply accordingly. (2) where the husband or, as the case may be, the wife governed by the aforesaid system of community of property has any income under the head ..... ranjana desai, j.1. by this reference under section 256(1) of the income-tax act, 1961, the income-tax appellate tribunal has referred the following question of law to this court for opinion, at the instance of the revenue :'whether, on the facts and in .....
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