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Commissioner of Income-tax Vs. Bharath Sea Foods

Court : Kerala

Reported in : [1999]237ITR46(Ker)

..... according to learned counsel, the view taken by thiscourt in marwell sea foods' case : [1987]166itr624(ker) , that peeling, deveining and beheading of the prawn would amount to production as contemplated by sections 80j and 80hh of the act, can no longer be accepted as correct in the light of the following observations of the apex court in : [1993]204itr412(sc) (head note) :'the word 'production' or 'produce' when used in juxtaposition with the word 'manufacture', takes in bringing ..... by an analogy, the calcutta high court took the view that if for the purpose of a higher development rebate under section 55 of the act, processed fish (including frozen) and fish products are the result of production or manufacture, it should be held that for the purpose of section 52a, such items should be capable of being produced or ..... thereafter, the revenue filed reference applications before the tribunal under section 256(1) of the act requiring the tribunal to refer to this court for its opinion, the question of law set out ..... poyilakkada fisheries pvt ..... poyilakkada fisheries pvt ..... poyilakkada fisheries (p ..... poyilakkada fisheries (p ..... -kada fisheries (p. ..... poyilakada fisheries (p ..... poyilahada fisheries (p ..... poyilahada fisheries (p ..... poyilakada fisheries (p ..... poyilakada fisheries (p ..... second appeal, the income-tax appellate tribunal concurred with the commissioner of income-tax (appeals) by placing reliance on the decision of the special bench of the tribunal in the case of poyilakada fisheries (p. ..... poyilakkada fisheries (p .....

Kusheshwar Asthan Prakhand Matasyajivi Swablambi Sahkari Samiti Ltd. V ...

Court : Patna

..... for the state submitted that in the impugned order the secretary, department of fisheries has found, on a consideration of all relevant materials, that the respondent society ..... by the secretary, department of animal husbandary and fisheries and the fact that the same officer holding the post of secretary, department of co-operative was also incharge as secretary, department of animal husbandary & fisheries did not make the matter easier for the petitioner ..... pointed out that in passing the order as secretary, department of animal husbandary & fisheries the officer relied upon informations that he had gathered only as secretary, department of ..... amanullah also assailed the order passed by the secretary, department of animal husbandary & fisheries on the ground of bias and fairness demands that his submissions in this regard ..... it appears that he was highly annoyed and angry with the manner in which the petitioner society had been acting in this matter in collusion with the local functionaries and it appears that he gave vent to his anger and annoyance in some of ..... officer was holding the post of the secretary, department of co-operative and was also acting as secretary, department of fisheries. ..... gave approval to the division of 'the converted society' under section 11(1) of the 1996 act and on 19-8-1999 issued registration certificates to the two newly formed societies namely, (i) kusheshwarasthan purvi prakhand matasyajivi swavlambi sahkari samity limited, kewatgama (hereinafter referred .....

Chariduar Brahmaputra Kholoibil Fishery Co-operative Society Limited, ...

Court : Guwahati

..... annual general meeting proceedings of 22-5-94 as approved by the assistant registrar cannot have any effect contrary to the stay orders of the hon'ble high court in in case any authority under the state government wants to act in any manner against the orders of the hon'ble high court by making similar orders shall be answerable to contempt action for tampering with course of justice.yours faithfully, sd/-t. c. ..... zctfpp/ 3/92/71.dt.2/1/95 in respect of the constitution of adhoc managing committee headed by sri nandeswar hazarika for chari-duar brahmaputra aru khaloi-bil fishery coop society it is hereby set aside and the managing committee constituted in the general assembly on 22/5/94 as approved vide arcs,tezpur letter ..... when the situation is such that the cooperative movement and a fishery co-operative society have been breathing their 1st to die, justice from your high office has become all the more necessary and ..... subordinate courts and the hon'ble high court, the ad hoc committee men and their associates and musclemen have been collecting and converting the revenue of the society contrary to the terms of fishery mahal. ..... guwa-hati.order perused petition filed by sri nandeswar hazarika and other shareholders of brahmaputra khaloibil fishery co-operative s. s. ..... tezpur approving the proceeding of annual general meeting of chariduar brahmaputra aru kha-loibeel fishery coop. ..... tezpur approving the proceeding of annual general meeting of chariduar brahmaputra aru khaloibeel fishery co-op. .....

Fishermen Co-operative Society and ors. Vs. Commissioner of Fisheries, ...

Court : Andhra Pradesh

Reported in : 2009(4)ALT721

..... these two writ petitions are filed, challenging the proceedings, dated 11.4.2007, through which the commissioner of fisheries/ex-officio registrar of cooperative societies, the 1st respondent herein, appointed an official person-in-charge, to look after the affairs of fishermen co-operative society, nutchupoda (for short 'the society') ..... in case, the conducting of elections becomes not feasible, steps under section 32 of the act must be taken forthwith, by ensuring that soon after the expiry of the term, the management is entrusted to the person-in-charge ..... the petitioners contend that once elections, in accordance with the provisions of the act and the rules, were held, it is not open to the 1st respondent, to appoint an official person-in- ..... 357, it was held that even if the act and the rules are silent, as regards any situation, the tenure of an elected committee can be ousted, only after following the principles of natural justice ..... the emphasis under the act and the rules is that a society must not be left without any agency to manage it, whether in the form of an elected committee, or a person-in- ..... co-operative societies act, 1964 (for short 'the act'), to contend that the society is in receipt of financial ..... under section 32(7) of the act, the government or the registrar, as the case may be, are conferred with the power to appoint a person or persons-in-charge, to manage the affairs of the society for a period, not exceeding six ..... co-operative societies act and the rules made .....

Manohar Lal Son of Late Sri Bihari Lal Vs. State of U.P.,

Court : Allahabad

Reported in : 2005(2)AWC1086

..... and full bench judgment of this court in case of panchayat raj act has ruled fishery leases can not be granted except by public auction and wide publicity which has not been done in this case.7 ..... for the reasons stated above, the order dated 26.8.96 passed by the district magistrate cancelling the fishery lease and the order of the commissioner (administration), bareilly dated 1.11.99 are up-held. ..... the petitioner has filed this writ petition for quashing the order passed by the commissioner (administration), bareilly dated 1.11.99 and the order of the district magistrate, pilibhit dated 26.8.98 cancelling the fisheries lease granted to the petitioner on 20.7.96 in exercise of power under section 198(4) of u.p.z.a. & l.r. ..... 2.50 per annum was very nominal so as not to amount to any consideration for lease hold rights for fishery in plot having area 1.044 hectares.8. ..... act as said section deals with allotment of land of sirdar and assamies and of fishery lease ..... the petitioner challenges the order of cancellation on the ground that earlier fishery lease had been cancelled. ..... nanhi devi wife of the petitioner was present in the meeting when the resolution for grant of fishery rights was passed. ..... a fishery lease of plot no ..... of section 28-c of the panchayat raj act was also alleged.5. ..... 28-c of the act was contravened. ..... devi wife of petitioner was a member of gaon sabha, was present and signed the resolution for granting of lease was passed as such it is against section 28-c of the panchayat raj act. .....

David Vs. Grish Chunder Guha

Court : Kolkata

Reported in : (1883)ILR9Cal183

..... to be that the legislature, by deliberately inserting 'fisheries' in the definition of tenure 'in one act, and omitting the same matter in the definition of the same word in another act, passed for different purposes, intended that the term' tenure should not include fisheries in the latter act. ..... act x of 1871); and if it can be contended that, in the latter act, the omission of fisheries in the definition was due to an oversight of the legislature, it is important to observe that no steps have been taken to remedy that oversight in the cess act ..... ' now, if the word 'tenure,' in its ordinary acceptation, included fisheries, it would have been unnecessary for the legislature to say in so many ..... there held that the allegation of a several fishery prima facie imports ownership of the soil,- ..... does not import any interest in the soil itself, we think it impossible to say that it is an interest in land within the meaning of the definition in the district road cess act, land being there defined to mean land which is cultivated, uncultivated or covered with water. ..... act vii of 1868 it was to include fisheries ..... that, in act vii of 1868 of the bengal council, the word 'tenure' is defined to include 'all interests in land, whether rent-paying or lakhiraj (other than estates as above defined) and all fisheries. ..... that the case does not fall within the proviso, but comes within the general words of section 6 of the act; and that the suit is therefore maintainable in the small cause court alone.2. .....

The Fishermen Marketing Cooperative Soci Vs. the Commissioner of Fishe ...

Court : Andhra Pradesh

..... " the impugned proceedings further read that in view of the above and by virtue of powers vested in him under section 51 of the act, the commissioner appointed general manager, a.p.state fishermen cooperative society federation limited, hyderabad by name sri k.gurrappa as enquiry officer to conduct enquiry in the functioning, affairs and financial irregularities with special reference ..... , f&a, dated 14.06.1966, the governor of andhra pradesh designated the deputy director of fisheries dealing with the administration of fishermen co-operative societies as deputy director of fisheries and ex-officio joint registrar of cooperative societies. ..... requirements under section 51 of the act are not existing for ordering enquiry thereunder; and (2) that since the 2nd respondent-deputy director of fisheries is also notified as registrar in respect of fishermen cooperative society, the commissioner may not exercise the powers of registrar under section 51 of the act. ..... is taken as information received by the 1st respondent, then the action taken by the 1st respondent invoking section 51 of the act and initiating the action thereunder would amount to exercise of powers suo motu. ..... 3) it is contended by the petitioner's counsel that an enquiry under section 51 of the act can be initiated either (1) of his motion or (2) on the application of the society to which the society concerned is affiliated or of not less than one-third of the members of the committee or of not less than one- fifth .....

All India Anglo Indian Association Vs. R.A. Massey

Court : Punjab and Haryana

Reported in : AIR1956P& H210

..... (2) to issue such licences for fishing as are provided by this act (4) to take legal proceedings against persons violating the provisions of the salmon fishery acts, 1861, 1865, -or either of them. ..... in a case of the calcutta high court ilr (1940) 1 cal 575 : (air 1940 cal 232) (d) it was observed that a private individual was not barred from initiating proceedings in respect of offences under the companies act, but there is nothing to show in this judgment that there was any regulation or provision similar to regulation 14, and it may be that in bengal the registrar was not given authority to initiate proceedings.finally, there is the decision of ..... there the salmon fishery act, 1835, in section 27 provided:'a board of conservators shall have power within their district to do the following things, or such of them as they may in their discretion think expedient; that is to say.... ..... in that case section 11 fisheries act was again being considered and mathew j. ..... i agree with the lord chief justice that that section means that the act is to be enforced by sea-fishery officers exclusively. ..... the sea-fishery officer was given the right to enforce the provisions of that act and charles j. ..... this argument would perhaps not apply with equal validity to this country where costs in criminal cases are not ordinarily awarded, but it is clear that the sea-fishery officer was held to be the only person who could start prosecutions under that act.5. .....

A. Florance Vs. the Director of School Education and anr.

Court : Chennai

Reported in : (1979)1MLJ374

..... on a complaint filed by the assistant director of fisheries under section 101 of the act, the petitioner was sentenced to pay a fine of ..... thomas also sent a letter dated 20th november, 1963, to the assistant director of fisheries stating that he has been elected as president of the society by the general body on 30th june, 1963, and that he has taken charge of the society from ..... the petitioner was asked by the assistant director of fisheries, nager-coil by his letter dated 22nd july, 1963, to hand over charge of the society to the newly ..... proceedings dated 8th july, 1963, the director of fisheries has nominated one seshiah arachi as the president. ..... was dispute in regard to the taking over charge of the society by the newly nominated president, proceedings were taken under section 107 of the madras co-operative societies act (liii of 1961) against the petitioner as well as the said thomas. ..... the director of fisheries nominated him as the president of the said co-operative society under by-law 20-a of the by-laws of ..... 25 in proceedings under section 101 of the co-operative societies act, has nothing to do with his conduct as a clerk and that the said offence, not involving any moral turpitude, cannot be taken intb account either for initiating disciplinary proceedings or for ..... 25 in proceedings under section 101 of the co-operative societies act, the chief educational officer, tirunelveli-2 directed the management of the school in which the petitioner has been working as a clerk to .....

Addl. Commissioner of Income-tax Vs. Agarwal Timber and Bans Co.

Court : Madhya Pradesh

Reported in : (1983)36CTR(MP)97; [1983]144ITR46(MP)

..... 59 of 120 itr) :' having regard to the above discussion, it seems to us clear that a partnership firm under the indian partnership act, 1932, is not a distinct legal entity apart from the partners constituting it and equally in law the firm as such has no separate rights of its own in the partnership assets and when one talks of the ..... however, an observation that the supreme court in malabar fisheries co. ..... fact that a firm comes to an end before, the distribution of assets in case of dissolution and, therefore, there could be no transfer by the firm was taken merely as an additional ground to support the decision in malabar fisheries co. ..... for the decision of the supreme court in these cases, as explained in malabar fisheries co. v. ..... malabar fisheries ..... vaidya : [1971]79itr594(sc) and malabar fisheries co. v. ..... case, it was not disputed before the high court that if a sale in favour of one of the partners is made by the firm prior to its dissolution, section 41(2) of the act would be attracted. ..... for assessment as profit under section 41(2) of the income-tax act, 1961?'2. ..... of liabilities is nothing but a mutual adjustment of rights between the partners and there is no question of any extinguishment of the firm's rights in the partnership assets amounting to a transfer of assets within the meaning of section 2(47) of the act. ..... related to section 34(3)(b), the supreme court took into account the extended meaning of the word ' transfer ' contained in section 2(27), which was not in the 1922 act. .....