Court : Kolkata
Reported in : (1973)ILLJ443Cal
..... . datta gupta is undoubtedly correct when ha contends that this calculation is not in accordance with the provision of the section 39 read with the schedule of the act, but in the circumstances of the case when all documentary evidence in the power and custody of the appellants have not been produced, while according to the appellants no other account books are there except ..... datta gupta to agitate these issues before us in view of the provisions of section 82(2) of the said act which provides that an appeal shall lie if it involves substantial questions of law.4. mr. ..... datta gupta next drew our attention to section 39(1) of the said act which provided that contribution for an employee both for employer's and employee's share will have to be paid by the employer ..... the employees' state insurance corporation (hereinafter referred to as the corporation) filed an application under section 75(2)(a) of, the employees' state insurance act, 1948 (hereinafter referred to as the said act) for recovery of an amount assessed on ad hoc basis at rs. ..... . in the table to the schedule i of the said act, the rates of contribution have been specified in respect of both the employers and the ..... allegations were that the birati weaving factory was a factory under the said act and the appellants as the principal employers were liable to pay to the corporation employees' contribution for the said period as required under section 40(1) at rates provided in section 39 read with schedule 1 of the act. .....
Tag this Judgment!Court : Intellectual Property Appellate Board IPAB
..... the appellant filed the appeal on the grounds that the appellant being prior user of the mark, the first respondents application was barred by section 12(1) of the act; that in case of triple identity- identical goods, mark and class of customers, benefit of section 12(3) cannot be granted; that the first respondent failed to prove their user since 1973 or 1977 as claimed; that ..... the first respondent submitted that they had relied two judgments in support of their contention under the provisions of section 12(3) of the act before the registrar and the application was proceeded to registration based on the case laws [ 1998 ptc (18) 300 maekawa bearing manufacturing ..... respondent held no goodwill or reputation; that the first respondent was not the proprietor of the trade mark and was barred for registration as per the provisions of sections 9,11,12 and 18 of the act; that the appellants prior registration of the trade mark would be affected by the impugned registration. 6. ..... order filed an appeal before the high court of delhi in cm(m) no.667/2001 and the same was transferred to this appellate board as per the provisions of section 100 of the trade marks act, 1999 and re-numbered as ta/181/2003/tm/del. 5. ..... of chewing tobacco for sale in the state of assam, west bengal, bihar, maharashtra, gujarat, madhya pradesh and nct of delhi in class 34 under no.534889 on 09.08.1990 under the trade and merchandise marks act, 1958 (hereinafter referred to as the act) claiming user since 01.03.1973. .....
Tag this Judgment!Court : Karnataka
..... the assessee challenging the order dated 07.08.2014 passed by the karnataka appellate tribunal whereby the tribunal has upheld the imposition of penalty for non-furnishing of declaration in form-h under the central sales tax act, 1956 (for short the cst act') to substantiate its claim that certain items in question which were sold for export would be exempted from payment of tax. ..... while considering a case with regard to concessional rate of tax to be paid under the cst act for inter-state sales for which the assessee was required to furnish declaration in form-c, a division bench of this court in the case fosroc chemicals (india) private limited (supra) has held that it is clear ..... imposing penalty for failure to carry out a statutory obligation is the result of a quasi-criminal proceeding, and penalty will not ordinarily be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in conscious disregard of its obligation. ..... under section 65(1) of karnataka value added tax act, 2003 against the order dated 7.8.2014 passed in sta 3462-3469/2013 on the file of the karnataka appellate tribunal, bengaluru, dismissing the appeals filed under section 9(2) of the central sales tax act 1956 r/w section 63 of the karnataka value added tax act, 2003. ..... is with regard to levy of penalty under section 72(2) of the karnataka value added tax act, 2003 (for short the kvat act') read with section 9(2) of the cst act. 3. .....
Tag this Judgment!Court : Karnataka
..... the assessee challenging the order dated 07.08.2014 passed by the karnataka appellate tribunal whereby the tribunal has upheld the imposition of penalty for non-furnishing of declaration in form-h under the central sales tax act, 1956 (for short the cst act') to substantiate its claim that certain items in question which were sold for export would be exempted from payment of tax. ..... while considering a case with regard to concessional rate of tax to be paid under the cst act for inter-state sales for which the assessee was required to furnish declaration in form-c, a division bench of this court in the case fosroc chemicals (india) private limited (supra) has held that it is clear ..... imposing penalty for failure to carry out a statutory obligation is the result of a quasi-criminal proceeding, and penalty will not ordinarily be imposed unless the party obliged either acted deliberately in defiance of law or was guilty of conduct contumacious or dishonest, or acted in conscious disregard of its obligation. ..... under section 65(1) of karnataka value added tax act, 2003 against the order dated 7.8.2014 passed in sta 3462-3469/2013 on the file of the karnataka appellate tribunal, bengaluru, dismissing the appeals filed under section 9(2) of the central sales tax act 1956 r/w section 63 of the karnataka value added tax act, 2003. ..... is with regard to levy of penalty under section 72(2) of the karnataka value added tax act, 2003 (for short the kvat act') read with section 9(2) of the cst act. 3. .....
Tag this Judgment!Court : Allahabad
Reported in : (2004)3UPLBEC2671
..... section 2 which substituted the word in sub- section (l)'for the words and figures 'sections 12, 18, 21-b, 21-c, 21-d, 33, 33- a, 33-b, 33-c and 33-d every appointment of a teacher shall on or after the date of commencement of the uttar pradesh secondary education services commission (amendment) act, 1998 be made by the management only on the recommendation of the board' by the following : 'sections 12, 18, 21-b, 21-c, 21-d, 33, 33-a, 33-b, 33-c, 33-d and 33-f, every appointment of a teacher, shall on or after the date of the commencement of the uttar pradesh secondary education ..... finds that it is expedient to draw the attention of the state government on the anomalous and precarious situation which has been created by the enforcement of the aforesaid acts which have been discussed in extenso by me causing a complete vacuum in the selection board act and the regulation framed thereunder, in the matter of making appointments against the vacancies of teachers which occur during the mid-academic session or in case where the ..... of management to make appointments by direct recruitment or promotion on ad hoc basis from amongst the persons possessing qualification prescribed under the act or the regulations framed there under, in case, the management has notified the vacancy to the commission in accordance with the provisions of the act and the commission has failed to recommend the name of any suitable candidate for being appointed as teacher specified in the schedule within .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1964CriLJ607
..... order of the additional sessions judge of ambala, made on january 5, 1962, acquitting the respondent of an offence under section 13 of the public gambling act, 1867 (act 5 of 1867), as amended by the punjab public gambling acts of 1929 (punjab act i of 1929) and i960 (punjab act 9 of i960), of which offence the respondent shad been convicted by the trial magistrate on june 12, 1961, and sentenced to rigorous imprison-intent for ..... not offered any alternative explanation as to what they might have referred, and held that those documents amounted to 'instruments of gaming' within the meaning of that expression in section 1 of punjab public gambling act, 1929 (punjab act 1 of 1929) in which the expression 'instruments of gaming' is defined to include, among other matters, 'any document used as a register or record or evidence of any gaming'.same view with ..... this respect he has been examined under section 342 of the criminal procedure code, but in regard to one previous conviction under section 13 of the public gambling act, 1867, he says that he does not remember it, and in regard to the other similar prosecution for the similar offence he says that he was' acquitted. ..... the order of the learned additional sessions judge acquitting the respondent h reversed, and gainda ram respondent is convicted under section 13 of the public gambling act, 1867, as amended i-n the punjab, and he is sentenced to one month's rigorous imprisonment, the sentence awarded to him by the trial magistrate.gurdev .....
Tag this Judgment!Court : Delhi
Reported in : ILR1972Delhi226; [1972]86ITR452(Delhi)
..... appellate assistant commissioner was of the opinion that extra penal interest was livable as the assessed income increased after rectification order under section 154 of the new act was passed but the levy of extra penal interest under section 154/155 was illegal because the assessed was not given any specific notice on this point ..... was also evidence to show that throughout in the past, the assessed was allowed earned income relief under section 2(6aa) read with section 15 of the old act in respect of his share income from the out-station firms which clearly indicated a finding by the income-tax officer that the assessed was actually engaged in the ..... it was further pointed out that throughout in the past the assessed was allowed earned income relief under section 2(6aa) of the old act read with section 15a of the old act in respect of his share income from out-station firms which clearly indicated a finding by the incom-tax officer that the assessed was actively engaged in ..... -tax officer overruled the objection of the assessed and passed an order under section 154/155 of the new act not only enhancing the share income but also levying special surcharge in respect of the assessed's share from all ..... circumstances of the case, the tribunal was right in holding that the income- tax officer's order of rectification under section 154/155 of the income-tax act, 1961 in so far as it imposed the special surcharge on the asessee's income from share in the income of his various firms was illegal. .....
Tag this Judgment!Court : Chennai
Reported in : [1999]235ITR751(Mad)
..... janakiraman, subsequent to the complaint in these two cases, the income-tax assessment of the first accused firm was reopened by the income-tax officer, who is the complainant herein, and proceeded under section 147 of the act, and the revised assessment on the basis of the concealment of income of the first accused firm was completed on march 31, 1986, and thereby the income-tax officer included the amounts covered by these two ..... . cit : [1995]213itr190(mad) , wherein it was laid down as follows : 'even though the supreme court in : [1984]149itr696(sc) has made the observation that the result of the proceedings under the act is not binding on the criminal court and the criminal court has to judge the case independently on the evidence placed before it, a rider also is provided expressing that the criminal court no doubt has to give due ..... the income-tax assessment for the assessment year 1980-81 was completed on march 31, 1981, under section 143(1) read with section 189 of the act and the income-tax assessment was made on the basis of the figures mentioned in the day book and ledger, which did not record the demand draft dated august 2, 1979, for a sum of rs. ..... similarly, the income-tax assessment for the year 1982-83 was completed under section 143(1) of the act on october 21, 1983, and the income-tax assessment was made on the basis of the figures in the day book and the ledger of the first accused firm, which did not record the demand draft .....
Tag this Judgment!Court : Appellate Tribunal for Electricity APTEL Appellate Jurisdiction
..... appearing for the state commission made a statement giving an undertaking that the state commission would take into consideration section 61 and 62 of the electricity act, 2003 and various policy documents reflecting the cost of electricity and progressive reduction of cross subsidy while finalizing the tariff proceedings. ..... the conclusion that time has come when tariff is to be fixed without providing for cross subsidies between various consumer categories, it can fix the tariff accordingly as there is nothing in the act which compels a regulatory commission to formulate tariff providing for cross subsidies between the consumer categories for all times to come . ..... . the findings of the tribunal in the various cases are summarized as under keeping in view the amendment made in the electricity act, 2003 in the year 2007: i) the pooled power purchase cost from all sources of supply to the distribution licensee has to be used for determination of cost of supply instead of using different ..... if the cross subsidy as determined with respect to cost to supply has reduced, with respect to the previous year (s) for the appellants category, as per the mandate of the act, or not as the state commission has not determined the cross subsidy with respect to cost of supply according to the regulations. ..... no avail to the industrial consumers, in view of the provisions of section 64 (6) of the act of 2003, which empowers the commission to specify the period for which the tariff order will remain .....
Tag this Judgment!Court : Karnataka
..... could be well countenanced, atleast as a prima facie view, the submission on behalf of the union of india when it was submitted that the decision arrived at under the act by invoking section 3 read with section 4 and the consequential issuance of notification specifying the commodity or the extent of commodity to be packed in the jute bags, is ..... of india, prefacing his submissions, took the court through the scheme of the jute packaging materials act, 1987 to submit that the act was enacted to provide for compulsory use of jute packaging material in supply and distribution of certain ..... sanjana dua, advocates for impleading respondent no.5) this writ appeal filed u/s4of the karnataka high court act praying to set aside the impugned order dated0509.2024 passed in wp no.23927/2024 (gm-res) by the learned single judge of this hon ble court ..... infantry road, shivaji nagar bengaluru karnataka- 560001 a society duly registered under section17of the karnataka societies registration act, 1961 email:[email protected] represented through its secretary and authorized representative: dr. ..... it was decided to keep out of purview of reservation under the act, the packaging of the export commodities, the small consumer packs of 10 kilograms and below for food grains and bulk ..... khc:40132-db wa no.1405 of 2024 (hereinafter referred to as jpm act ), it is provided that 100% food grains and 20% sugar of the total production shall be required to be packed in jute packaging material manufactured in india .....
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