Court : Andhra Pradesh
Reported in : 2001(3)ALD505
..... transfer, seniority, discharge and re-appointment and appointment as full member to a service and such other matters as may be specified by the state government, a departmental unit shall mean: (a) each office of a head of the department or the directorate as the case may be: provided that in the case of irrigation, roads and buildings and panchayat raj engineering departments, all the offices of chief/engineers including the offices of engineer ..... oa nos.5499 of 1999, dated 5-3-2001 whereby and whereunder the original application filed by the petitioners under section 19 of the administrative tribunals act, 1985 challenging the action of the respondents in terminating ..... undertaking wholly owned or controlled by the state government; (d) a body established under any law made by the legislature of the state whether incorporated or not, including a university; and (e) any other body established by the state government or by a society registered under any law relating to the registration of societies for the time being in force, and ..... act are:2(ii): 'daily wage employee' means any person who is employed in any public service on the basis of payment of daily wages and includes a person employed on the basis of nominal muster roll or consolidated pay either on full time or part-time or piece rate basis or as a work charged employee and any other similar category of employees by whatever designation called other than those who are selected and ..... limited which is a state government company ..... 1984 .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT
Reported in : (2007)105ITD1(Bang.)
..... 1) ibm world trade corporation (ibm), tata industries limited and tata engineering and locomotive company limited (tata industries limited and its associated company are hereinafter referred to as "tata") have cooperated with each other in undertaking joint venture operations in india through tata ibm, for manufacturing and marketing of certain information technology products in india: 2) india is emerging as a major market for ibm products and services in trade and industry particularly in view of increasing recognition of the importance of information technology to the overall economic development of india: 3) ibm ..... alternatively, it is contended that the amount for transfer of capital asset and since there is no cost of acquisition/improvement, which can be computed, the same is not chargeable to tax.4.6 all receipts by assessee would not necessarily be deemed to be the income for the purpose of income tax act and the question whether any particular receipt is income or not will depend on the nature of the receipt and the true scope and effect of the relevant taxing provision.it is for the revenue to prove that the ..... the next ground of appeal is against charging of interest under section 234b while computing the income under the provision of section 115x4 of the act.7.1 the ao, after computing the tax payable under section 115ja, levied interest under section 234b for short payment of advance tax. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC764; [1962]32CompCas268(SC); (1963)IMLJ23(SC); [1962]Supp(2)SCR149
..... to the satisfaction of the appropriate government for the following matters, namely - (1) the payment to the appropriate government of the cost of the acquisition; (2) the transfer, on such payment, of the land to the company; (3) the terms on which the land shall be held by the company; (4) where the acquisition is for the purpose of erecting dwelling houses or the provision of amenities connected therewith, the time within which, the conditions on which and the manner in which the dwelling houses or amenities shall be erected or provided ..... 1 of 1894 (hereinafter called the act), stating that certain land which was specified as 11.664 acres in village nauraiya khera was required for a company for the construction of textile machinery parts factory by lakshmi ratan engineering works limited, kanpur (hereinafter called the works). ..... if we were to give the wide interpretation contended for on behalf of the respondents on the relevant words in sections 40 and 41 it would amount to holding that the legislature intended the government to be a sort of general agent for companies to acquire lands for them, so that there owners may make profits. ..... ii to mean any bridge, road, railroad, tramroad, canal for irrigation or navigation, work for the improvement of a river or harbour, dock, quay, jetty, drainage work or electric telegraph and also all works subsidiary to any such work. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1968Cal1,71CWN719
..... act, 1962 (section 110(1) read with section 124), in the public demand recovery act, (section 4 read with sections 9 and 10) in the bengal finance sales tax act, 1941 (section 14(3)) and in the land acquisition act (sections 4, 5a and 6), thika tenancy act ..... payment of income-tax and do not truly disclose all particulars or material facts necessarv for their assessment and against whom a report is made under sub-section (4) of section 5 of the impugned act by themselves form a class distinct from those who evade payment of income-tax and come within the ambit of section 34 of the indian income-tax act ..... and the classification was vague and uncertain, not saving the enactment from the mischief of article 14, even assuming that evasion of tax to a substantial amount ..... section '5(7a)' of the income tax act runs as under :-- 'the commissioner of income-tax may transfer any case from one ito subordinate to him to another, and the central board of revenue may transfer any case from one ito to another such transfer may be made at any stage of the proceedings, and shall not render necessary the reissue of any notice already, issued by the ito from whom the case is transferred ..... limitation ..... undertakings gave special opportunities to unscrupulous persons in public services placed in charge of such undertakings to enrich themselves by corrupt practices and anti-social acts ..... 1984 a copy of the said notice is annexed to the petition and marked with the letter 'a' on the 20th april, 1964 the company .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1461; (1973)4SCC225; [1973]SuppSCR1
..... held by ten judges that the banking companies (acquisition and transfer of undertakings) act violated the guarantee of compensation under article 31(2) in that it provided for giving certain amounts determined according to principles which were not relevant in the determination of compensation of the undertaking of the named banks and by the method prescribed the amounts so declared could not be regarded as ..... giving the opinion of the judicial committee held (1) that the legislature of queensland had power, both under the colonial laws validity act, 1865, and apart therefrom, to authorise the appointment of a judge of the supreme court for a limited period; and (2) that section 6 of the industrial arbitration act authorised an appointment as a judge of the supreme court only for the period during which the person appointed was a judge of ..... this aspect more fully, it may be stated that in order to further the directives, persons may be grouped in relation to the property they own or held, or the economic power they possess or in payment of compensation at different rates to differrent classes of persons depending on the extent or the value of the property they own or possess, or in respect of classes of persons to whom the material resources ..... a recent decision of the australian high court, observations in certain earlier cases may be reproduced here:since the engineers" case (1920-28 clr 129) a notion seems to have gained currency that in interpreting the constitution no ..... 1984 .....
Tag this Judgment!Court : Chennai
Reported in : [1985]57CompCas126(Mad); (1984)IILLJ34Mad
..... not a company incorporated pursuant to the provisions of the companies act, but is a body created by statute, namely, the banking companies (acquisition and transfer of undertakings) act, 1970 ..... in this behalf by the central government : provided that where the amount so calculated is not an exact multiple of one hundred rupees, the amount in excess of the nearest lower multiple of one hundred rupees shall be paid by cheque drawn on the bank : provided further that in respect of any share obtained at par from the central government by any director of the bank in pursuance of sub-section (8) of section 4 of the principal act as in force immediately before the appointed day, the said ..... khalid mujib sehravardi, (supra), the question aroses whether the regional engineering college, srinagar, one of the fifteen engineering colleges in the country sponsored by the government of india would be an authority within the meaning the meaning of article 12 of the ..... holidays act of 1942, central act 18 of 1942 had been brought into force in this state from 1st january, 1947, it was limited in scope, in that it provided only for the grant of holidays and did not contain provisions for various other matters, such as hours of work, payment of wages, health and safety. ..... 1981, 1730 of 1984, 1550 of 1981 and 9563 and 1963 of 1983 ..... roshan lal dobray, : [1984]1scr877 , the supreme court held that the uttar pradesh education committee was held to be an alter ego, having regard to the control exercised by .....
Tag this Judgment!Court : Chennai
Reported in : (1985)2MLJ439
..... distinguished from the punjab national bank limited, is not a company incorporated pursuant to the provisions of the companies act, but is a body created by statute, namely, the banking companies (acquisition and transfer of undertakings) act, 1970. ..... obtained at par from the central government by any director of the bank in pursuance of sub-section (8) of section 4 of the principal act as in force immediately before the appointed day, the said amount shall be calculated at the rate of one hundred rupees per share,(2) notwithstanding the transfer of shares effected by this section any shareholder who, immediately before the appointed day, is entitled to payment of dividend on the shares held by him shall be entitled to receive from the bank;(a) all ..... khalid mujib : (1981)illj103sc , the question arose whether the regional engineering college, srinagar, one of the 15 engineering colleges in the country sponsored by the government of india, would be an authority within the meaning of article 12 ..... 1984)illj314sc , it was held after referring to the earlier cases, to which we have made a reference already, at page 547 in paragraphs 10 and 11 as follows:apart from the criteria devised by the juridical dicta the very birth and its continued existence over half a century and its present position would leave no one in doubt that icar is almost an inseparable adjunct of the government of india having an outward form of being a society, it could be styled as a society set up by the state and .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1986Bom359; 1984(2)BomCR788
..... section 15 of bombay rents, hotel and lodging house rates control act, 1947 ('rent act') puts an embargo on the tenant to sublet, assign or transfer his interest in the premises let out to him, hence, the first question that arises for determination is whether the parties could 'contract out' of the provisions of the regulatory legislation pertaining to urban ..... staff like watchmen; accountants, statisticians by the management to monitor the sales, want of a single protest by the stall-holders till 10-1-1966 asserting rights of tenancy, submission of sales statements by the stall-holders to the management and payment of commission on the turnover higher than the minimum by century mills' stall, unequivocally point out that all of them, with the exception of stall no. ..... clear that the rebate in the commission will be granted only to those merchants who have no outstanding and who would give an undertaking 'to remain in the stores for the next six months'. ..... enumerated as being the ones which would be immediately opened in the stores and it was indicated that the dss would further diversify their activities into thirty more departments ranging from motor-cars, engineering goods, type writers, jewellery to flowers. ..... object in view, the group incorporated a company 'departmental service stores limited' ('dss').3. ..... the share-holders, the letter proceeds, has filed a winding up petition as dss have changed their management practices, reduced the amount of deposit and the rate of commission. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1984SC1361; [1984(49)FLR119]; (1984)IILLJ186SC; 1984(1)SCALE798; (1984)3SCC316; [1984]3SCR646; 1984(2)SLJ82(SC); 1984(16)LC733(SC)
..... the office nor did he refund the amount of advance to the corporation within two months of the date of drawal of the advance as required under rule 10(1)(c)(i) of pec house building advance (grant and recovery) rules.shri kalra by his above act exhibited lack of integrity and conduct unbecoming of a public servant and violated rule 4(1) & (iii) and rule 5(5) of the pec employees' (conduct, discipline & appeal) rules and rule 10(1)(c)(i) of pec house building advance ..... 1971 a wholly owned subsidiary company of state trading corporation ('stc' for short), a government of india undertaking upto 1976 when it was separated and since then it functions as a government of india undertaking. ..... mammoth and minor irrigation projects, heavy and light engineering projects, ..... sinha in this connection relied upon section 14 of the specific relief act, 1963 and urged that where the origin of employment is in a contract the breach of it cannot be remedied by ..... and dimensions and it cannot be 'cribbed, cabined and confined' within traditional and doctrinaire limits ..... liable to disciplinary action for misconduct in addition to liability for payment of additional interest in accordance with sub rule (2). ..... the appellant exercising his option came to be transferred as accountant to the corporation on november 9, ..... : (1984)illj16sc where this court held that 'everything which is required to be prescribed has to be prescribed with precision and no argument can be entertained that something not prescribed can yet .....
Tag this Judgment!Court : Mumbai
Reported in : [1985]57CompCas241(Bom)
..... and paced before theboard and all legal opinionsand records of legal advicewhich had been secured by thecompany on the points in issue.the board further consideredwhether - having regard to theprovisions of the fera and feraregulations and other relevantlaws including the company law,the stamp act, the public securi-ties act and other regulationsrelating to the stock exchangeand transfer ..... through a stock exchange on behalf of their non-resident customers of indian nationality/origin, subject, inter alia, to the limits and conditions mentioned above, applications for permission may be made in the attached form rpi to the controller, exchange control department, reserve bank ..... amount payable by the foreign buyer in respect of the goods subject to such deductions, if any, as may be allowed by the reserve bank, or is delayed to such extent as aforesaid : provided that no proceedings in respect of any contravention of this sub-section shall be instituted unless the prescribed period has expired and payment for the goods representing the full amount ..... 'other authority ' under article 12 of the constitution can commit breach of a solemn undertaking on which other side has acted and then contend that the party suffering by the breach of contract may sue for damages but ..... has been granted and the number of cases where applications for permission made subsequent to the acquisition of the shares have ..... engineering college was held to be an 'authority' and ..... and from may 4, 1984, they were changed and .....
Tag this Judgment!