Court : Supreme Court of India
..... cold rolled strips, steel sockets, pipe and tube products, and other allied goods. ii. on 07.03.2003, respondent no.3 had taken a term loan under an equipment finance scheme from respondent no.1 - haryana state industrial and infrastructure development corporation limited (hereinafter referred to as the hsidc ltd. ) for a sum of rs.105.90 lakhs. in ..... proceedings were carrying on against the principal borrower, on 08.08.2007, respondent no.1 hsidc5ltd. issued a show cause notice under section 3(1)(b) of the recovery of dues act to respondent no.3, which notice was returned back with the remarks closed/left . viii. on 25.09.2007, a winding up petition was filed by one of the creditors ..... and small scale industrial and will, as far as possible, consider only such cases as are outside the scope of the industrial finance corporation. the state governments also consider that the state corporations should be established under a special statute in order to make it possible to incorporate in the .....
Tag this Judgment!Court : Supreme Court of India
..... not compulsory retirement from service; (iii) rule 27 was framed in exercise of power delegated to the central government under clause (d) of sub-section (2) of section 18 of the crpf act, which is only to regulate the award of minor punishment not to introduce any other species / kind of punishment. therefore, a punishment which is ..... choudhary v. state of bihar & ors.21 it was reiterated that the expression control, as used in 19 see also prasar bharti & ors. v. amarjeet singh & ors., (2007) 9 scc539 paragraph 20 20 air1996sc44721 (1999) 3 scc396 paragraphs 25 and 26 civil appeal @ slp (c) no.4106/2021 page 32 of 38 article 235 of the constitution ..... ltd. v. electricity inspector & etio, (2007) 5 scc447 paragraph 68. civil appeal @ slp (c) no.4106/2021 page 30 of 3829. g.p. singh in his treatise principles of statutory interpretation (13th edition, chapter 12 at page 1019, published by lexisnexis) writes: the delegate cannot override the act either by exceeding the authority or by making .....
Tag this Judgment!Court : Supreme Court of India
..... station vaniyampadi town registered a first information report (fir), vide p.s. crime no.115 of 2006 for the offence punishable under sections 341, 323, 376 and 506(2) ipc read with section 4 of tamil nadu prevention of women harassment act. on registration of the fir, shri loganthan, inspector of police, vanianpadi town police station (pw-13) (i.o.) visited ..... of punjab, (2006) 13 10 (2010) 9 scc567:2010. insc5539 scc516, radha mohan singh v. state of u.p.,(2006) 2 scc450, sarvesh narain shukla v. daroga singh, (2007) 13 scc360 and subbu singh v. state, (2009) 6 scc462 83. thus, the law can be summarised to the effect that the evidence of a hostile witness cannot be discarded ..... 1972) 3 scc751 state of u.p. v. m.k. anthony, (1985) 1 scc505 bharwada bhoginbhai hirjibhai v. state of gujarat, (1983) 3 scc217 state of rajasthan v. om prakash, (2007) 12 scc381 prithu v. state of h.p., (2009) 11 scc588 state of u.p. v. santosh kumar, (2009) 9 scc626and state v. saravanan, (2008) 17 scc587 10 11. .....
Tag this Judgment!Court : Supreme Court of India
..... inadequate be strengthened. (c) to (cd) xx xx (vii) xx xx page 35 of 77 extract of relevant provision of protection of children from sexual offences act, 2012 section 28. designation of special courts. (1) for the purposes of providing a speedy trial, the state government shall in consultation with the chief justice of the high ..... recent judgments of the high courts of bombay [maharashtra state road development corpn. ltd. v. simplex gayatri consortium, 2018 scc online bom 805]. and calcutta [srei infrastructure finance ltd. v. candor gurgaon two developers and projects (p) ltd., 2018 scc online cal 5606].. page 49 of 7726. we are of the opinion that the view ..... literal construction of the statute alone in all circumstances without examining the context and scheme of the statute may not serve the purpose of the statute [rbi v. peerless general finance & investment co. ltd., (1987) 1 scc424. x x x 11. in a judgment reported as remington rand of india ltd. v. workmen [remington rand of india .....
Tag this Judgment!Court : Supreme Court of India
..... to prescribe any other fringe benefits or amenities that are liable to taxation as perquisites . 4 before amendments brought in by finance (no.2) act, 2009, with effect from 01.04.2010, section 17(2)(vi) of the act read: (vi) the value of any other fringe benefit or amenity (excluding the fringe benefits chargeable to tax under chapter ..... of employees benefits, paid by the employers and supplementing the workers basic wage or salary. p. ramanatha aiyarm the major law lexicon, vol. 3 (4th edition). 15 (2007) 1 scc732 civil appeal no.7708 of 2014 & ors. page 9 of 17 court referenced its dictionary meanings and held that perquisites were a privilege, gain or profit ..... opinion that the enactment of subordinate legislation for levying tax on interest free/concessional loans as a fringe benefit is within the rule- making power under section 17(2)(viii) of the act. section 17(2)(viii) itself, and the enactment of rule 3(7)(i) is not a case of excessive delegation and falls within the parameters .....
Tag this Judgment!Court : Supreme Court of India
..... rejected.11. in view of the above, we dismiss the present appeal and affirm the impugned judgment directing the refund of amounts along with interest as provided under section 42 of the act.12. pending applications, if any, are disposed of. .j.[pamidighantam sri narasimha]. .j.[prasanna bhalachandra varale]. new delhi; may01 2024 provided that the interest shall ..... that period. (5) the commissioner may, as a condition of the payment of a refund, demand security from the person pursuant to the powers conferred in section 25 of this act within fifteen days from the date on which the return was furnished or claim for the refund was made. (6) the commissioner shall grant refund within fifteen ..... 03.2017 and rs. 5,44,39,148/- for the 1st quarter of 2017-18 through return filed on 29.03.2019, along with applicable interest under section 42 of the act. the appellant did not pay the refund even until 2022, pursuant to which the respondent sent a letter dated 09.11.2022 for the consideration of their .....
Tag this Judgment!Court : Supreme Court of India
..... through statutory prescription. having recognised the legislative competence of the state of rajasthan, the state has the power to collect stamp duty under section 3 of the indian stamp act, 1899 as adapted to the state of rajasthan that provides that an instrument shall be chargeable with the duty of the amount indicated in ..... authority of the central government 24. from reading the above provisions, rules, and the schedule together, it can be seen that section 2 of the 1952 act provides that the indian stamp act, 1899 will apply in the state of rajasthan subject to certain adaptations. the relevant adaptations for our purpose are that government shall refer ..... for insurance policies that were issued within the state of rajasthan. pursuantly, the additional collector (stamps), jaipur issued a show-cause notice under section 37(5) of the rajasthan stamp act, 19982 for payment of the amount. 2.3 by order dated 16.09.2004, the additional collector (stamps), jaipur confirmed the show-cause .....
Tag this Judgment!Court : Karnataka Dharwad
..... petitioner (by sri. g. shivadass, senior advocate for sri. praveen p. tarikar, advocate) and:1. . additional chief secretary and principal secretary to government finance department government of karnataka vidhana soudha bangalore-560 001. 2 . commissioner of commercial taxes vanijya therige karyalaya gandhinagar bangalore-560 009. 3 . joint commissioner of ..... petitioner (by sri. g. shivadass, senior advocate for sri. praveen p. tarikar, advocate) and:1. . additional chief secretary and principal secretary to government finance department government of karnataka2vidhana soudha bangalore-560 001. 2 . commissioner of commercial taxes vinijya therige karyalaya gandhinagar bangalore-560 009. 3 . joint commissioner of commerical ..... under which reassessment can be undertaken. section 6(2) of the kteg act requires valid grounds and strict adherence to the statutory limits. the petitioner s company s assessment for the year 2002-03, 2003-04, 2004-05, 2005-06, 2006-07, 2007-08 2008-09 and 2009-10 .....
Tag this Judgment!Court : Karnataka Dharwad
..... petitioner (by sri. g. shivadass, senior advocate for sri. praveen p. tarikar, advocate) and:1. . additional chief secretary and principal secretary to government finance department government of karnataka vidhana soudha bangalore-560 001. 2 . commissioner of commercial taxes vanijya therige karyalaya gandhinagar bangalore-560 009. 3 . joint commissioner of ..... petitioner (by sri. g. shivadass, senior advocate for sri. praveen p. tarikar, advocate) and:1. . additional chief secretary and principal secretary to government finance department government of karnataka2vidhana soudha bangalore-560 001. 2 . commissioner of commercial taxes vinijya therige karyalaya gandhinagar bangalore-560 009. 3 . joint commissioner of commerical ..... under which reassessment can be undertaken. section 6(2) of the kteg act requires valid grounds and strict adherence to the statutory limits. the petitioner s company s assessment for the year 2002-03, 2003-04, 2004-05, 2005-06, 2006-07, 2007-08 2008-09 and 2009-10 .....
Tag this Judgment!Court : Karnataka Dharwad
..... petitioner (by sri. g. shivadass, senior advocate for sri. praveen p. tarikar, advocate) and:1. . additional chief secretary and principal secretary to government finance department government of karnataka vidhana soudha bangalore-560 001. 2 . commissioner of commercial taxes vanijya therige karyalaya gandhinagar bangalore-560 009. 3 . joint commissioner of ..... petitioner (by sri. g. shivadass, senior advocate for sri. praveen p. tarikar, advocate) and:1. . additional chief secretary and principal secretary to government finance department government of karnataka2vidhana soudha bangalore-560 001. 2 . commissioner of commercial taxes vinijya therige karyalaya gandhinagar bangalore-560 009. 3 . joint commissioner of commerical ..... under which reassessment can be undertaken. section 6(2) of the kteg act requires valid grounds and strict adherence to the statutory limits. the petitioner s company s assessment for the year 2002-03, 2003-04, 2004-05, 2005-06, 2006-07, 2007-08 2008-09 and 2009-10 .....
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