Court : Andhra Pradesh
Reported in : (1977)6CTR(AP)108
Chennakesav Reddy, J. - The problem that is primarily presented and debated in detail in these Tax Revision Cases preferred by the Food Corporation of India is whether the Food Corporation of India (hereinafter referred to as the Corporation), which is a corporate body, is a dealer as defined in the Andhra Pradesh General Sales Tax Act, 1957, and the Central Sales Tax Act, 1956. T.R.G. No. 33, 34 and 35 of 1976 relate to the levy of tax under the Andhra Pradesh General Sales Tax Act, 1957 (hereinafter referred to as the State Act), while T.R.G. Nos. 28, 31, 32 and 40 of 1976 relate to the levy of tax under the Central Sales Tax Act, 1956 (hereinafter referred to as the Central Act) in respect of the inter-state sales of rice and Milo to other State Governments.2. The facts are not in dispute and may profitably be made plain at the outset. The Food Corporations Act, 1964, was enacted by the Parliament to provide for the establishment of Food Corporations for the purpose of trading in fo...
Tag this Judgment!Court : Gujarat
Reported in : (1967)8GLR500
N.M. Miabhoy, C.J.1. This is a group of twenty-three writ petitions, each of which is filed by a landholder in the city of Ahmedabad, challenging in each the validity, on the ground that a few sections of the Bombay Provincial Municipal Corporations Act, 1949, Bombay Act No. 59 of 1949 (hereafter called the Corporations Act), are ultra vires, of a notice or notices issued by the Commissioner, the Municipal Corporation of the City of Ahmedabad (hereafter called the Municipal Commissioner) under Section 212 of the Corporal ions Act, requiring each property-holder to show cause why his building or buildings or a part or parts thereof, which were within the regular line of a public street, should not be pulled down and the land within the said line acquired by him. The facts giving rise to these petitions are the same in a majority of cases and are similar in others, and a majority of the questions of law raised in each of the petitions is the same and the other questions of law are simila...
Tag this Judgment!Court : Gujarat
Reported in : (1970)11GLR558
N.K. Vakil, J.1. In this group of 21 writ petitions, the petitioners are various Cotton Textile Mills located within the limits of the Municipal Corporation of the City of Ahmedabad (hereafter referred to as the 'Corporation')- They challenge the validity of Sub-sections (1) and (2) of Section 152A of the Bombay Provincial Municipal Corporations Act, 1949 and pray that respondent No. 1 the Corporation be directed to refund to them the respective amounts recovered by it as property tax. Respondent No. 2 is the Municipal Commissioner. For the sake of convenience and easy reference, the details as regards the names of the petitioning Textile Mills, the year of assessment of the property tax, the amount claimed as refund etc. are given hereunder in a tabular form:----------------------------------------------------------------------------------------Sr. No. Petitioner's name Present Amount of taxes Years ofpetition ordered to be assessmentnumber refunded by thethe Supreme Court------------...
Tag this Judgment!Court : Gujarat
Reported in : (1973)14GLR826
P.N. Bhagwati, C.J.1. These petitions represent one more round in an almost unending litigation which seems to be going on between owners of mills and factories on the one hand and the Municipal Corporation of the City of Ahmedabad (hereinafter referred to as the Corporation) on the other since the last several years. The Corporation has been worsted in every round and every time it has tried to make good the legal infirmities in its claim by amendatory legislation but the attempt has been unsuccessful and the Courts have almost consistently struck it down. The question in these petitions is whether one more attempt made by the Corporation to resuscitate its position by Ordinance No. 6 of 1969 and Act No. 5 of 1970 is destined to be successful.2. Though the main questions which arise for consideration In these petitions are identical, it is possible to divide the petitions broadly Into two groups, one group consisting of petitions relating to the official year 1969-70 and the other gro...
Tag this Judgment!Court : Chennai
Reported in : (1984)ILLJ456Mad
Ramanujam, J.1. Since the points involved in all the writ petitions are the same, they are dealt with together. The petitioners in all these writ petitions are nationalised Banks and the second respondent in each of the writ petitions is their employee and the first respondent in W.P.No. 956/79 is the Addl. Commissioner for Workmen's Compensation, Coimbatore, and the first respondent in the other writ petitions is the Addl. Commissioner for Workmen's Compensation, Madras, whose orders passed under s. 41 of the Tamil Nadu Shops and Establishments Act has been challenged in these writ petitions. As the facts are substantially the same in all the writ petitions, it is enough if the facts in the first writ petition, namely, W.P.No. 956/79, are dealt with in detail. 2. The second respondent therein was employed as a clerk in the Coimbatore Branch of the Union Bank of India, the petitioner therein. Certain charges were framed against him by a memo dated 6th July, 1973, and after holding a do...
Tag this Judgment!Court : Karnataka
Reported in : ILR1994KAR2649; 1994(4)KarLJ22
ORDERHari Nath Tilhari, J.1. By this Petition, the petitioner has challenged the endorsement of the Chairman of the Bangalore Water Supply and Sewerage Board dated 2-9-1993 (Annexure G) and has prayed that the same may be declared illegal, null and void and be quashed or set aside. The petitioner has further prayed that a Writ of Mandamus or Order or direction in the nature of Writ of Mandamus be issued to Respondent No. 2 to issue appropriate permit or licence to the petitioner for taking new water connection in respect of the house constructed by her after getting the portion of the house in partition under partition decree dated 3-9-1988, a copy of which the petitioner has annexed as Annexure 'A1'. The whole purpose of the petitioner appears to be that, as on account of partition, the whole house had been partitioned among the co-owners and on her portion, she has re-constructed the building and thereafter the petitioner applied for the new water connection being provided to her for...
Tag this Judgment!Court : Mumbai
Reported in : AIR1995Bom456; 1995(4)BomCR231
1. This second appeal is preferred against the judgment and decree dated 28-10-1988 passed by the Third Extra Assistant Judge, Solapur, in Civil Appeal No. 515 of 1981 preferred against the judgment and decree dated 29-11-1980 passed bythe Third Joint Civil Judge, Junior Division, Solapur, in Regular Civil Suit No. 1054 of 1976 whereby the lower appellate Court partly allowed the appeal and set aside the judgment and decree passed by the trial Court.2. Few facts which are material for the purpose of disposing of this second appeal are as under:Original Plaintiff (appellant herein) filed the aforesaid suit against respondent Nos. 1, 2 and 3, who were the vendors, from whom he purchased the property and also against respondent No. 4-Municipal Corporation of Solapur. It is the case of the plaintiff that he purchased the suit property consisting of building and open land situated at Solapur Murarji Peth, Solapur from respondents Nos. 1, 2 and 3 (original defendants Nos. 1, 2 and 3) by sale...
Tag this Judgment!Court : Karnataka
Reported in : 1999(4)KarLJ574
R.P. Sethi, C.J. 1. Under the industrial jurisprudence, bonus connotes claim of the workmen due to them beyond strict wages. Any extra consideration given for what is received, or something given in addition to what is ordinarily received by, or strictly due to the recipient is a bonus. It is also termed as wage incentives given to the labourer by the establishment for achieving higher productivity. The object of grant of bonus on the one hand is to increase earnings of the workers and on the other to improve the efficiency in the output in an industrial establishment. The Payment of Bonus Act (hereinafter called the 'Act') was enacted to provide for payment of bonus to persons employed in certain establishments on the basis of profits or on the basis of production or productivity and for matters connected therewith. In the statement of objects and reasons to Act No. 21 of 1965, it was stated: 'A Tripartite Commission was set up by the Government of India by their Resolution No. WB-20(...
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(4)ALD582; 2005(4)ALT327; [2005]126CompCas708(AP); [2005]63SCL339(AP)
ORDERGoda Raghuram, J.1. Heard - Sri E. Manohar, Sri J.V. Suryanarayana, Senior Advocates, Sri D.V. Bhadram, Sri K.V. Satyanarayana, Sri Badri Premnath, Advocates for the several petitioners/appellants; learned Advocate General for the State of Andhra Pradesh; Sri Nooti Ram Mohan Rao, Sri Ashok Anand Kumar, Sri K. Gopala Krishna Murthy, Advocates for the several Co-operative Banks and Sri M. Ratna Reddy, Advocate for the Union of India.2. The several writ petitions were filed at various stages of proceedings before the authorities of the Registration Department of the State. All the writ petitioners had obtained loans or Overdraft facility from the respective Co-operative Banks in sums exceeding Rupees ten lakhs each. In every instance there was a default in the repayment of the instalments or the loan amount and consequently a violation of the terms of the loan agreement. The lending Co-operative Banks had initiated proceedings for recovery of the dues under the provisions of the Andh...
Tag this Judgment!Court : US Supreme Court
Asylum v. New Orleans - 105 U.S. 362 (1881) U.S. Supreme Court Asylum v. New Orleans, 105 U.S. 362 (1881) Asylum v. New Orleans 105 U.S. 362 ERROR TO THE SUPREME COURT OF THE STATE OF LOUISIANA Syllabus An institution in the City of New Orleans for the relief of destitute females and helpless children of all religious denominations was incorporated April 20, 1853, by an act of the General Assembly of the State of Louisiana, which declares that from and after its passage, all the property, real and personal, belonging to the institution "is hereby exempted from all taxation either by the state, parish, or city in which it is situated, any law to the contrary notwithstanding." By means of donations, the institution erected an asylum, and has always fulfilled the objects for which it was established. In the year 1874, certain property -- a cotton press -- was devised to it, the revenues of which have been faithfully applied to enable it to carry on its work. Under a statute enact...
Tag this Judgment!