Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Decided on : Nov-02-1998
Reported in : (1998)LC169Tri(Chennai)
..... only governed by the said paras of the import export policy, but also by the conditions of the customs notification no. 203/92, dated 19-5-1992, as amended, and its compliance is controlled by the customs authorities. further, the explanation to the said customs notification defines the 'materials' as raw materials, components, intermediates, consumables ..... .a.e. and they accepted that all consignments were sent. as seen from the correspondence that were exchange between the customs authorities at bangalore and the indian consul in the embassy in uae while the importing party at the other end was located and was contacted for information no sample of the goods exported ..... contended that determination by the collector of this question is not under the statute and therefore does not constitute a decision under the provisions of the customs act and hence it is in excess of his jurisdiction." he has pleaded that the appellants in terms of deec scheme had discharged their export obligation and the .....
Tag this Judgment!Court : Chennai
Decided on : Nov-02-1998
Reported in : (1999)1MLJ250
..... legitimate, whether such child is born before or after the commencement of the marriage laws (amendment) act, 1976 (68 of 1976), and whether or not a decree of nullity is granted in respect of that marriage under this ..... case, there was no pleading at all to support the evidence at the time when it was let in. at any rate, the amendment of the petition having been allowed, it is deemed to have been part of the original petition from the inception.16. the kerala ..... also, the case of marriage was not proved. the other two cases were cases of bigami under sections 494 and 495 of the indian penal code. i do not think that those decisions have any relevance to the facts or this case.15. whether the pleading is ..... high court had occasion to consider a similar question under the madras marumakkathayam act. there also the parties were governed by special statute and the marriage was also to be performed according to statutory conditions. in that .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Oct-30-1998
Reported in : 1998(6)ALD752; 1998(6)ALT730
..... iron etc., would not amount to carrying on business in the normal connotation of that term, it would be business within clause (i) as introduced by the amending act.'it was further observed:'we also think that there is no fallacy in thinking that the railway since it is concerned in the activity of transportation is engaged in ..... 2(n) arc meant to cover non-conventional sale transactions which are now specified in clause 29-a of article 366 introduced by the constitution 46th amendment act. we may recall that before the inclusive definition of the 'tax on sale or purchase of goods' was introduced by the 46th ..... (supra) and other subsequent cases, the learned judges observed that the expression 'business' was construed in its widest amplitude. reference was then made to the provisions of indian partnership act dealing with the dissolution of firm. the division bench observed thus: 'until liabilities of the firm and its partners are discharged, incomplete contracts are executed, assets of the .....
Tag this Judgment!Court : Orissa
Decided on : Oct-30-1998
Reported in : AIR1999Ori140; 86(1998)CLT792
..... a licensee in the matter of charges fixingof electrical energy are not applicable to the board. that apart, section 26, sub-section (6) of the supply act has been amended by amending act 115 of 1976 dated 8-10-1 976 here the board has been specifically excluded from the definition of the licensee.12. if the same analogy is ..... its power to publish an order authorising the licensee to exercise any power or authority which could be given to the licensee under the indian electricity act, 1910 (act 9 of 1910) and the electricity (supply) act, 1948 (act 54 of 1948), part iii of the licence is not relevant for our present discussion. part iv deals with tariffs and clause ..... and conditions incorporated in the licence to be effective from 1 -4-1996. it is claimed that section 14(4) of the reforms act being ultra vires of the provisions of the indian electricity act, 1910, the notification granting the licence is also invalid in the eye of law. it is further their case that without any justifiable .....
Tag this Judgment!Court : Chennai
Decided on : Oct-30-1998
Reported in : 1999(1)CTC732
..... of the parties (order 10, rule 1) and the settlement of issues (order 14, rule 1(5)).' 5. the provisions of section 20(4), as amended 'by the amendment act of 1976, whereby the explanation was interested in section 20(4), were considered by this court in siraj ahmad siddiqui v. prem nath kapoor, wherein it has ..... 6. shri satish chandra, learned senior counsel appearing for the respon-dents, has, however, urged that the explanation that was inserted in section 20(4) by the amendment act of 1976 has not been given due consideration by this court in siraj ahmad siddique. the learned counsel has invited our attention to the full bench decision of the ..... proceeding mentioned in the summons served on the defendant;' 4. the explanation was inserted in section 20(4) by the amendment act of 1976. dealing with the provisions of section 20(4), as they stood prior to the amendment of 1976, this court in ved prakash wadhwa v. vishwa mohan, construing the expression 'first hearing of the suit' .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Amritsar
Decided on : Oct-30-1998
Reported in : (2000)70ITD481(Asr.)
..... restriction and income arising frorn a profit making activity linked with those heads enjoyed exemption without express limitation until section 13(1)(bb) was inserted in the act by the taxation laws (amendment) act, 1975, with effect frorn 1-4-1977." the hon'ble supreme court has given the decision when the law was strict on the activity of the ..... society. i have observed that the charges of the assessee hospital are so high that they do not cover all or almost all people of poor india.according to indian standard, 60 per cent of the population lives below poverty line. the persons below poverty line are considered poor. this is as per the financial version of the ..... submitted by the assessee vide his letter dated 22-8-1996 (ann-iv) it would be clear to us that no person who could be given poor rating under indian standards can ever enter the building of batra hospital (batra hospital & medical research centre of ch. aishi ram batra public charitable frust).14. i have gone through the .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Oct-29-1998
Reported in : 1999(1)ALD354; 1998(6)ALT643
..... done by the government in formulating the routes would be law or would be in the nature of orders and directions.'further, the statements and objects of the amendment act are not available immediately to find out the intention of the legislature in reverting back to the old policy having liberalised the procedure for grant of permits under the ..... the matter to 20-10-1993, having noticed a new provision, section 68(3xc)(a) to the effect 'government to formulate routes for plying stage carriages' introduced by amendment act no.54 of 1994 to enable all the advocates to make their submissions and i was rising for my lunch at 1-45 p.m.. suddenly, mr. raju ..... interests of justice that an enquiry should be made into the conduct of the petitioners for offences against public justice i.e., under sections 193, 195, 196 and 200 ipc.76. accordingly, direction is given to the registrar (judicial) to draft a regular complaint by going through the judgment, the affidavits filed in support of the writ .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Oct-29-1998
Reported in : 1999CriLJ1616
..... .1. rachhpal singh, husband, gurcharan singh, father-in-law and gurdial kaur, mother-in-law of deceased-paramjit kaur alias raji were tried under section 304b of the indian penal code and vide order of conviction and sentence dated june 1, 1995 recorded by learned additional sessions judge, ferozepur, they were sentenced to undergo ri for life and ..... this court. in hem chand v. state of haryana, 1994 (3) rcr 625 (1994 air scw 4150) supreme court, while dealing with a case under s. 304b, ipc, held that 'the section only raises a presumption and lays down minimum sentence of 7 years which may be extended to imprisonment for life and awarding extreme punishment of imprisonment ..... case (supra) and another judgment in smt. shanti v. state of haryana, 1991 (2) recent cr 55, reduced the sentence from life to eight years under section 304b, ipc. in yet another judgment in jasbir v. state of haryana, 1998 (2) all cri lr 529, this court reduced the sentence under section 304b to seven years. 8. learned .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Jaipur
Decided on : Oct-29-1998
Reported in : (2000)74ITD203(JP.)
..... eliminate the disputes in the matter of determining the year in which a bad debt can be allowed and also to rationalise the provisions, the amending act, 1987 has amended cl. (vii) of sub-s. (1) and cl. (i) of sub-s. (2) of the section to provide that ..... is higher, shall be allowed as a deduction in computing the taxable profits. 17.4. sec. 36(1)(vii) of the act has also been amended to provide that in the case of a bank to which s. 36(1)(viia) applies, the amount of bad and doubtful ..... advances made by such branches. 17.3. having regard to the increasing social commitments of banks, s. 36(1)(viia) has been amended to provide that in respect of any provision for bad and doubtful debts made by a scheduled bank (not being a bank approved ..... as under : "in view of the supreme court's decision in the cases of cit vs. indian engg. & commercial corpn. (p) ltd. (1993) 201 itr 723 (sc) and cce vs. indian petro chemicals 1997 (11) scc 318, the petitioner was correct in his submission that if his case .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Jaipur
Decided on : Oct-29-1998
Reported in : (1999)65TTJ(JP.)480
..... the disputes in the matter of determining the year in which a bad debt can be allowed and also to rationalise the provisions, the amending act, 1987 has amended cl. (vii) of sub-section (1) and cl. (i) of sub-section (2) of the section to provide that the ..... is higher, shall be allowed as a deduction in computing the taxable profits.17.4. sec. 36(1)(vii) of the act has also been amended to provide that in the case of a bank to which s. 36(1)(viia) applies, the amount of bad and doubtful ..... advances made by such branches.17.3. having regard to the increasing social commitments of banks, s.36(1)(viia) has been amended to provide that in respect of any provision for bad and doubtful debts made by a scheduled bank (not being a bank approved ..... : in view of the supreme court's decision in the cases of cit v. indian engg. & commercial corpn. (p) ltd. (1993) 112 ctr (sc) 56 : (1993) 201 itr 723 (sd) and cce v. indian petro chemicals 1997 (11) scc 318, the petitioner was correct in his submission that .....
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