Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Ahmedabad
M.V. Ravindran, J. 1. These two appeals are disposed of by a common order as they raise the same issue and are in respect of the very same assessee. 2. The relevant facts, after filtering out unnecessary details appellant herein registered themselves with the service tax department on 23.01.2003 as a cargo handling agent and discharging the service tax on the value of stevedoring, unloading and loading charges. An investigation was carried out and various statements were recorded and on scrutiny of the documents which were resumed, it was noticed that appellant have not paid service tax on the entire charges collected by them for various several services like lighterage and local transportation within the port and they have not paid service tax on stevedoring, unloading / loading of cargo in relation to export cargo. Coming to such a conclusion, that services of lighterage of cargo from ship to the berth and transportation of goods and in port area as rendered by the appellant are in r...
Tag this Judgment!Court : Karnataka
..... or charitable purposes is neither a gift nor a trust in the strict legal sense. (see bk mukherjea on hindu law of religious and charitable trusts, fifth edition by ac sen, pages 102, 103). 16. a religious endowment does not create title in respect of the property dedicated in anybodys favour. a property dedicated for religious or charitable purpose for ..... is the same thing as chuntry or sarai and sometimes it is described as pratishreyagrah (see: bk mukherjea on hindu law of religious and charitable trusts, fifth edition by ac sen, pages 15, 16 and 26) 15. the contents of the stone inscription clearly indicate that the owner has dedicated the property for use as dharmchatra meaning a resting place for .....
Tag this Judgment!Court : Chennai
Reported in : (1995)IIMLJ367
ORDERSrinivasan, J. 1. Broadly stated, two contentions are mainly urged in this batch of writ petitions, one relating to the validity of some of the provisions of the Consumer Protection Act, 1986 (Act No. 68 of 1986), (hereinafter called 'the Act'), and the other relating to the applicability of the Act to imparting of education and matters connected therewith. It is only in W.P. No. 6447 of 1993, a prayer is made for declaration that Sections 10(1)(b) and (c), 13(3), (4) and (5), 14(1)(c), 16(1)(b), 20(1)(b) and 27 and other provisions of the Act as unconstitutional, ultra vires and unenforceable. In all the other Writ Petitions the prayer is for either issue of Writ of Prohibition prohibiting the Consumer Forum from dealing with the specified complaint or for issue of a Writ of Certiorari to call for the records and quash the orders passed by the Consumer Forum on specified complaints. 2. The petitions can be classified into three groups :- A. Writ Petitions filed by Educational Ins...
Tag this Judgment!Court : Chennai
..... spent fuel is not a waste, but is a resource which could be reprocessed for separating plutonium and uranium from other fission products and can be utilized in a closed cycle to generate more nuclear power. it is stated that the residue which remains after reprocessing is called "high level waste" and the same will be melted along with glass by ..... that many decades ago some of the nations used to dump nuclear waste in deep oceans away from habitat but that practice is over now and with the closed loop cycle, the waste generated per year from 1000 mw plant is less than 3% and that, after verification, would not occupy a space of about 6 cubic meters. the petitioners have .....
Tag this Judgment!Court : Chennai
Reported in : 1997(3)CTC660
..... mfg. co. v. m/s. bharat coking coal ltd.) in dealing with a challenge made to coking coal mines (nationalisation) act, 1972, it was held as hereunder :- '26. shri ashok sen drew pointed attention to the earlier affidavits filed on behalf of bharat coking coal company and commented severally on the alleged contradictory reasons given therein for the exclusion of certain .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1461; (1973)4SCC225; [1973]SuppSCR1
..... to the necessity of a wide amending power that "the earth belongs in usufruct to the living; the dead have neither powers nor rights over it." "if one generation could hind another, the dead and not the living would rule. since conditions change and men change, there must be opportunity for corresponding change in political institutions, and also for a renewal ..... cochin and ors. v. the bombay co. ltd. accordingly i do not rely on them as aids to construction. but i propose to refer to them, as shri a.k. sen relied heavily on the speeches of dr. b.r. ambedkar. according to him, the speeches of dr. ambedkar show that he did not regard the fundamental rights as amendable. this ..... . bombay co. ltd. [1952] s.c.r. 1112. accordingly i do not rely on them as aids to construction. but i propose to refer to them, as shri a.k. sen relied heavily on the speeches of dr. b.r. ambedkar. according to him, the speeches of dr. ambedkar show that he did not regard the fundamental rights as amendable. this .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1951All257
..... having no particular ground, for claiming such performance, will not be sufficient grounds for granting a mandamus. [r. v. london city assessment committee, (1907) 2 k.b. 764; jatindra mohan sen v. h.e. a. cotton : air1925cal48 .459. not only must it appear that the applicant is himself a person having a real interest in the performance of the duty sought .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : AIR1995HP15
Bhawani Singh, J. 1. The petitionerhas challenged the constitutional validity of the Himachal Pradesh Kutlehar Forest (Acquisition of Management) Act, 1992 (hereafter shortly, 'the Management Acquisition Act' or 'this Act'), on numerous grounds being recorded in the latter part of this judgment. Before passing of this Act, the State Government issued Notification No. Rev. D(F)7-1/90, dated January 19, 1990, under Section 3 of the Punjab Resumption of Jagirs Article 1957 directing the Principal Chief Conservator of Forests to take over management and possession of Kutlehar Jagir Forest from the petitioner with the assistance of the Collector. This Notification was assailed by the petitioner through Civil Writ Petition No. 42 of 1990 (Shri Mohinder Pal v. State of Himachal Pradesh and others). By orders of January 22, 1990 and June 26, 1990, operation of this Notification was stayed and the writ petition admitted for hearing. Since both the actions of the respondents relate to the same f...
Tag this Judgment!Court : Orissa
..... of india. in this regard, the learned counsel for the petitioner disputing the aforesaid position of law placed reliance upon the decision of the apex court reported in kaiser-i-hind pvt. ltd. and others etc. v. national textile corporation ltd. and other etc. air 2002 sc 3404 in support of the proposition that the phrase used in article 254(2 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2012(3)MLJ993; 2012(3)KantLJ177; 2012(6)SCC1; 2012(2)KCCR50SN; 2012(4)SCJ318
S.H. KAPADIA, CJI.1. We have had the benefit of carefully considering the erudite judgment delivered by our esteemed and learned Brother Radhakrishnan, J. Regretfully, we find ourselves in the unenviable position of having to disagree with the views expressed therein concerning the non-applicability of the Right of Children to Free and Compulsory Education Act, 2009 (for short "the 2009 Act") to the unaided non-minority schools.2. The judgment of Brother Radhakrishnan, J. fully sets out the various provisions of the 2009 Act as well as the issues which arise for determination, the core issue concerns the constitutional validity of the 2009 Act.Introduction3. To say that "a thing is constitutional is not to say that it is desirable" [see Dennis v. United States, (1950) 341 US 494].4. A fundamental principle for the interpretation of a written Constitution has been spelt out in R. v. Burah [reported in (1878) 5 I.A. 178] which reads as under:"The established Courts of Justice, when a que...
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