Judgment Search Results Home > Cases Phrase: high courts seals act 1950 Page 4 of about 129,607 results (0.400 seconds)

The K.C.P. Limited (Ramakrishna Cements) Vs. State of Andhra Pradesh

Court : Andhra Pradesh

Reported in : [1993]88STC374(AP)

..... the division bench of the orissa high court held that there was no sale within the meaning of section 2(c) of the orissa sales tax act. ..... the only circumstance on which the appellate authorities have relied upon are that (1) the petitioner as well as the other two units are registered as dealers under the sales tax acts and such registration shows that each unit is separate and independent of the other, and (2) the petitioner itself treated the transaction as a sale by effecting debit and credit entries in the accounts in respect of the cost of ..... the next case which deserves reference is the decision of the division bench of the orissa high court reported in [1983] 53 stc 329 (state of orissa v. ..... in dealing with the contention that those amounts were entered in a separate ledger termed 'empty bottles return security deposit account', this court observed : 'so the amount which was called security deposit was actually a part of the consideration for the sale and therefore part of the price of what was sold. ..... this judgment was cited with approval by a division bench of the kerala high court in government wood works v. ..... on reference to the high court, it was held that there was no sale inasmuch as both the units were owned by the state government. ..... it may be noticed that in the later order of the tribunal, reliance was placed on the judgments of the allahabad and orissa high courts referred to above.6. ..... state of bihar [1950] 1 stc 282. ..... he has cited [1950] 1 stc 282 (pat) [tobacco . v. .....

Mewar Sugar Mills Ltd. and ors. Vs. State of Rajasthan and anr.

Court : Rajasthan

Reported in : AIR1970Raj1

..... but looking to the trend of the cases cited by the learned government advocate, it has been the consistent view of the various high courts that in the case of goods delivered in gunny bags, the latter were considered as sold along with the commodity, and the assessee was held liable ..... commissioner of sales tax, madhya bharat : air1957mp40 , the definitions of 'dealer', 'goods' and 'sale' as given in the madhya bharat sales tax act, 1950 were examined and the view was taken that the combined effect of those definitions was that every person who carried on the business of transferring property in any kind ..... the question, what are the characteristics of sale under the rajasthan sales tax act, the supreme court has taken the same view in the state of rajasthan v, karamchand thappar ..... 'in the present case, as in that case, the packing materials were 'goods' within the definition of the act, the assessee certainly had property in the goods and it is not disputed that he transferred them to his ..... : [1969]1scr861 and observed as follows : 'this court in : [1959]1scr379 , held that to render turnover from sale of goods liable to tax under the sales tax acts, there must be concurrence of four elements in the sale--(1) ..... the assessing authority filed an application under section 15 of the rajasthan sales tax act (hereinafter called the act) before the board of revenue for referring the following question : 'whether the iron hoops and hessian cloth used for wrapping the pressed cotton bales by the .....

Karmadi Stone Cutting and Polishing Vs. Joint Commissioner of Commerci ...

Court : Karnataka

Reported in : [1988]68STC345(Kar)

..... high court was dealing with the exercise of revisional jurisdiction under the hyderabad general sales tax act ..... unsuccessful before the board of revenue, the petitioner moved the high court of madhya pradesh under articles 226 and 227 of the ..... andhra pradesh [1971] 28 stc 555 and of the karnataka and allahabad high courts reported in the cases of sha vajeshankar vasudeva and company v. ..... relied upon by the government pleader is of the allahabad high court in the case of commissioner of sales tax v. ..... the next decision is of the karnataka high court in the case of sha vajeshankar vasudeva ..... of his contention, the learned government pleader relied upon the decision of the andhra pradesh high court in the case of nevatia private ltd. ..... learned government pleader, repelling the petitioner's argument, has relied upon the decisions of the andhra pradesh high court in the case of nevatia private ltd. ..... a notice was issued by the joint commissioner, the respondent in the writ petition, in exercise of his powers conferred under section 22-a(1) of the act read with section 9(2) of the central sales tax act proposing to set aside the assessment order dated 20th august, 1985 in the petitioner's case for the year 1981-82 and to remand the case to the assistant commissioner of commercial tax (assessments) to make a ..... order of assessment dated 8th april, 1950, the assessee filed an appeal before the sales tax commissioner, madhya pradesh, under section 22(1) of the central provinces and berar sales tax act. .....

Panna Lal Ram Kishore Vs. the Sales Tax Officer and anr.

Court : Allahabad

Reported in : AIR1965All166; [1964]15STC245(All)

..... them he will be deemed to be a dealer liable to pay the state tax.other provisions exempting goods from the liability will not be ignored and will be taken into account in calculating his tax under the state act, the legal fiction embodied in the second clause is that the assessee is a dealer liable to pay the state tax and not that he is a dealer liable to pay the state tax on the goods which he has sold ..... section 8(2) of the central act came in for interpretation before the high court of mysore in y. ..... .if one were to read only the first clause one would be obliged to hold that the petitioner, who would not have been liable to pay any tax under the state act, will not be liable to pay any tax under the central act and the second clause having been intended to give effect to, and not alter the effect of the first clause should not be interpreted as laying down a rule conflicting with ..... the learned judges pointed out that the non-obstante clause refers to the dealer and not to sales which are the subject matter of taxation, that a state sales tax act usually provides three types of exemptions, one exempting dealers, another exempting goods and the third exempting sales and that the clause simply ignores the exemption given to dealers but not the other ..... 74 of 1950.it defines dealer to mean any person who carries on business of buying and selling goods and turnover to mean the aggregate of the price received in respect of sales of any goods in the course of interstate trade. .....

Rahman Stores Vs. Commissioner of Taxes

Court : Guwahati

..... the division bench of the madras high court was dealing with a case under section 33a(2), income tax act, 1922. ..... brahmin has also referred us to another case decided by the patna high court reported in--'bujhawan sah ramnath v. ..... we are unable to apply the principle of the decisions of the madras and the bihar high courts to appellate orders. ..... so far as an appellate order is concerned, the provision as to limitation is contained in section 32(2), assam sales act, which, unlike section 30 says that the period of limitation is to begin from the date of the order. 4. mr. ..... we can only interfere with the order of the commissioner holding that the petition before him as time-barred, under the provisions of section 32(6) of the act, but we are not satisfied that the decision of the commissioner is erroneous. ..... this is a petition under section 32(6), assam sales tax act, of 1947 (act 17 of 1947) directed against an order of the commissioner of taxes, assam, dated 7-2-51, by which he held the petition before him as timebarred under section 32(4), assam sales tax act, 1947. 2. ..... the assam sales tax act expressly provides for a period of limitation from an appellate order as being 60 days which are to be computed from the date of the order, and not from the date of the service of the order. 5. ..... province of bihar', indian sales tax cases, volume i, 1938-1950. .....

Umaji Keshao Meshram and ors. Vs. Radhikabai, Widow of Anandrao Banapu ...

Court : Supreme Court of India

Reported in : AIR1986SC1272; (1986)88BOMLR432; 1986(1)SCALE681; 1986Supp(1)SCC401; [1986]1SCR731; 1986(2)LC319(SC)

..... of the constitution which deals with high courts closely follows the scheme of part ix of the government of india act of 1915, and chapter ii of part ix of the government of india act, 1935, both of which dealt with high courts these chapters provided for the constitution of the high courts as courts of record, for the salaries and tenure of judges of the high courts, the power to make rules and regulate the sittings of the high courts, and the continuance of the jurisdiction of the high courts existing as at the date of ..... therefore, necessary to see the jurisdiction and powers which the high court for the province of bombay possessed immediately prior to the commencement of the constitution, namely, immediately before january 26, 1950, and to ascertain whether the powers specified in articles 225, 226 and 227 of the constitution formed part of its existing jurisdiction or were conferred for the first time upon that high court when it became the high court for the pre-reorganization state of bombay on the constitution ..... ' section 62 of that statute authorized the king, if the said sum or half of it were subscribed by september 29, 1698, by letters patent under the great seal of england, to incorporate the subscribers, by such name as he may think fit, 'to be one company, with power to manage and carry on their trade to the ..... the charter also enabled the company 'as a general court, to establish under their common seal, any laws whatsoever for the good government of bombay, and the .....

Bidesh Singh Vs. Madhu Singh and ors.

Court : Jharkhand

Reported in : [2005(1)JCR173(Jhr)]

..... than the election agent, or(iii) by the improper reception, refusal or rejection of any vote or the reception of any vote which is void, or(iv) by any non-compliance with the provisions of the constitution or of this act or of any rules or orders made under this act,the high court shall declare the-election to the returned candidate to be void(2) xx xx xxrule 38 (1) of the said rules is equally relevant in this connection which mandates that every ballot paper before it is issued to an elector, and ..... 1 on 23.3.2001 does not contain the seal of the oath commissioner in the verification and affidavit portion which is in violation of section 83(1)(c) and section 81(3) of the said act read with the said rules as well as of high court of jharkhand rules 2001 in respect thereof. ..... election :provided that the returned candidate or such other party, as aforesaid shall not be entitled to give such evidence unless he has, within fourteen days from the date of commencement of the trial, given notice to the high court of his intention to do/so and has also given the security aim the further security referred to in sections 117 and 118 respectively. ..... hassan uzzaman and others, air 1985 sc 1233 relied upon by the petitioner it has been observed by the apex court which runs thus :'....there is no provision in either the act of 1950 or the act of 1951 which would justify the proposition that the directions given by the election commission have the force of law. ..... kartar devi, (1950-88) 7 sc & fb elec .....

Ram Singh and ors. Vs. the State of Delhi and anr.

Court : Supreme Court of India

Reported in : AIR1951SC270; [1951]2SCR451

..... anomaly there be in the resulting position, is inherent in the structure and language of the relevant articles, whose meaning and effect as expounded by this court by an overwhelming majority in the cases referred to above must now be taken to be settled law, and courts in this country will be serving no useful purpose by discovering supposed conflicts and illogicalities and recommending parties to re-agitate the points thus settled. 7. mr ..... 22(5) requires that, wherever detention is grounded on alleged prejudicial speeches, the detaining authority should indicate to the person detained the passages which it regards as objectionable would rob the provisions of the act of much of their usefulness in the very class of cases where those provisions were doubtless primarily intended to be used and where their use would be most legitimate. ..... the provisions of the act should not be used to prevent a citizen from making speeches though they might be considered to be prejudicial to the maintenance of public order, for maintenance of public order is not a purpose for which imposition of a restriction on freedom of speech is authorised by the constitution, as held by this court in the cross-roads [1950] s.c.r. ..... if the learned judges in the high court had paid close attention to the judgments delivered in this court, they would have found that there was nothing illogical in that view and no conflict between the decisions in that case and in the other cases to which reference ..... under my seal and .....

Wahid Ali Vs. the State of Bhopal

Court : Madhya Pradesh

Reported in : 1952CriLJ683

..... the contention of the learned governments advocate, that when the high courts do not possess power to issue the high prerogative writs the judicial commissioners' court which was not even a high court could not be treated on a higher level, can be disposed of only by reference to section 6, judicial commissioners' courts (declaration of high courts) act, 1950 and by the pointed attention to the fact that articles 225 and 226 do not find place in the exceptions and modifications specified ..... for determination, therefore, is whether the judicial commissioner's court bhopal declared as a high court, under the judicial commissioners' courts (declaration as high courts) act, 1950, has jurisdiction to entertain, bear and decide the ..... he has been casual in his approach and that he has not applied his mind with that diligence which is necessary when the question is of taking away the liberty of a subject, the court will certainly interfere and will set at liberty the detenu arrested by the order of the detaining authority.this in my opinion, lays down the principle for examination of the grounds for the detention of a ..... in this connection i have only to observe that after perusing the decision of the madhya btiarat high court as referred to by the learned government advocate i must confess that i could not persuade myself to accept ..... while sealing with the provisions of the bombay public security measures act (vi of 1947) it has been observed by a bench of the bombay high court in in .....

K.M. Mohammed Shafi and Others Vs. Union of India represented by its S ...

Court : Kerala

..... of the rank of assistant director and above in the directorate of ministry of finance has been empowered to file appeal under section 35 of the 1999 act in the high court, we are not persuaded to accept the submission that assistant director was incompetent to file an appeal before the special director. ..... high court makes a declaration of right, and further orders the costs of the application to be paid (which is the common form here used), and that is drawn up and sealed with the seal of the court, and, i suppose placed on record, as all orders of the high court are, it seems to me that it is clearly an order of the court. ..... custodian, evacuees property, east punjab, julundur, air 1950 ep 175 (a), in which in considering s.30 of the east punjab evacuees property (administration) ordinance, which is equivalent to s.24 of the act, it was held that no one has a right to appeal under s.30 of the ordinance unless he can show that a decison has been pronounced against him, which has wrongfully deprived him of something, or wrongfully affected ..... 1957 patna 235) had occasion to consider the phrase person aggrieved in the context of administration of evacuee property act, 1950. ..... aggrieved came up for consideration in the context of section 24 of the administration of evacuee property act, 1950. ..... the conclusion reached by the additional custodian on the 8th february 1950, that aboobaker was not an evacuee amounted to an order under section 7 and tekchand therefore was a person aggrieved by .....