Court : Madhya Pradesh
Decided on : Nov-23-1998
Reported in : [2000]246ITR363(MP)
..... such a preliminary statement before the commencement of the search could not be recorded under the provisions of section 132(4). to overcome these difficulties, the amendment act, 1987, has amended the said sub-section (1a) to extend similar powers to the director-general or director. as per the new definition of 'director-general or director ..... thing represents either wholly or partly income or property which has not been, or would not be, disclosed for the purposes of the indian income-tax act, 1922 (11 of 1922), or this act (hereinafter in this section referred to as the undisclosed income or property), then,-- (a) the director-general or director or the ..... valuable article or thing and any statement made by such personduring such examination may thereafter be used in evidence in anyproceeding under the indian income-tax act, 1922 (11 of 1922), or underthis act. explanation.--for the removal of doubts, it is hereby declared that the examination of any person under this sub-section may be .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Nov-23-1998
Reported in : (2000)159CTR(MP)53
..... such a preliminary statement before the commencement of the search could not be recorded under the provisions of section 132(4). to overcome these difficulties, the amendment act, 1987 has amended the said sub-section (1a) to extend similar power to the director general or director. as per the new definition of 'director general or director' ..... thing represents either wholly or partly income or property which has riot been, or would not be disclosed for the purposes of the indian income tax act, 1922 (11 of 1922) or this act( hereinafter in this section referred to as the undisclosed income or property).then,-(a) the director general or director or the chief commissioner ..... or thing and any statement made by such person during such examination may thereafter be used in evidence in any proceeding under the indian income tax act, 1922 (11 of 1922), or under this act. explanation. : for the removal of doubts, it is hereby declared that the examination of any person under this sub-section may .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-20-1998
Reported in : (1999)152CTR(SC)177
..... of the legislature to deprive a taxpayer of the plea that action for assessment or reassessment could not be commenced, on the ground that before the amending act became effective, it was barred. the court then held as under:'as we have already pointed out, the right to commence a proceeding for assessment ..... four years previously.'bengal st ordinance, 1973, was promulgated which was later replaced by the bengal finance (sales tax) (third amendment) act, 1974. this amending act substituted s. 26(1) of the principal act under which now the state government was empowered to make rules, with prospective or retrospective effect for carrying out the purposes of ..... period for assessment or reassessment, which is four years under s. 21 of the act, for the asst. yr. 1985-86 expired, on 31st march, 1990.the act was extensively amended by the u.p. sales tax (amendment and validation) act, 1991. the amending act received the assent of the governor of uttar pradesh on 19th aug., 1991. different .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-20-1998
Reported in : 1999(1)ALT(Cri)55; (1999)2GLR1543; JT1998(8)SC100; RLW1999(2)SC203; 1998(6)SCALE204; (1999)1SCC57; 1999(1)LC263(SC)
..... two circumstances complete the chain of circumstantial evidence and are sufficient to prove the guilt of the accused for offences punishable under sections 302 and 201 of indian penal code. consequently, the learned trial judge convicted the appellant for the said offences and sentenced him to suffer imprisonment for life and a fine of ..... analyzer for examination. after completing the investigation, the appellant was put up for trial for offences punishable under sections 302 and 201 indian penal code and under section 135 of bombay police act. the appellant denied the charge and claimed to be tried. according to him, he is innocent and has been falsely implicated in ..... judgment and order dated december, 1996 passed by the gujarat high court whereby the conviction of the appellant for the offences punishable under sections 302 and 201 indian penal code has been confirmed.2. the prosecution case as disclosed during the trial is as under :-noorbhai since deceased was working as a watchman with .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-20-1998
Reported in : AIR1999SC526; JT1998(8)SC60; 1998(6)SCALE141; (1999)2SCC77; [1998]Supp3SCR67
..... of the legislature to deprive a taxpayer of the plea that action for assessment or re-assessment could not be commenced, on the ground that before the amending act became effective, it was barred. the court then held as under : [1964]53itr231(sc) :as we have already pointed out, the right to commence ..... previously.14. bengal sales tax ordinance, 1973 was promulgated which was later replaced by the bengal finance (sales tax) (third amendment) act, 1974. this amending act substituting section 26(1) of the principal act under which now the state government was empowered to mate rules, with prospective or retrospective effect for carrying out the purposes of ..... period for assessment or reassessment, which is four years under section 21 of the act, for the assessment year 1985-86 expired, on march 31, 1990.5. the act was extensively amended by the u. p. sales tax (amendment and validation) act, 1991. the amending act received the assent of the governor of uttar pradesh on august 19, 1991. .....
Tag this Judgment!Court : Rajasthan
Decided on : Nov-20-1998
Reported in : [2001]249ITR363(Raj)
..... so far as interpretation of scope of section 132a of the act of 1961 is concerned but as regards interpretation of section 158bc of the said act it requires reconsideration in view of the insertion of section 158bfa in the act of 1961 by way of the income-tax (second amendment) ordinance, 1996 (see [1997] 223 itr 84), ..... which is made enforceable with effect from january 1, 1997. according to mr. bhandawat, at the time of the decision rendered by me in the case of sohanlal mundra v. union of india [1996] tax lr 960 , the total undisclosed income of the block period was determinable under section 158bc of the act ..... no. 2 before issuing the warrant of authorisation under the aforesaid section.31. it goes without saying that in view of section 158bfa inserted by the income-tax (second amendment) ordinance, 1996, which is made enforceable with effect from january 1, 1997, the decision taken by me in the case of sohanlal mundra [1996] tax lr .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-19-1998
Reported in : AIR1999SC504; 1999(1)ARBLR1(SC); (1999)1CompLJ13(SC); JT1998(8)SC85; 1999(2)KLT25(SC); (1999)IMLJ62(SC); (1999)121PLR842; 1998(6)SCALE197; (1999)1SCC1; [1998]Supp3SCR42
..... cost of expenses of the arbitration was reiterated. the first respondent, aggrieved by the communication from the indian council of arbitration dated january 3, 1995, filed a petition under section 33 of the indian arbitration act, 1940, seeking a declaration from the court that there did not exist any concluded arbitration agreement between ..... provided that all disputes under the charter party were to be settled in india in accordance with the provisions of the indian arbitration act, 1940 read with the maritime arbitration rules of the indian council of arbitration, their plea to get the dispute settled by arbitration was well founded. according to respondent no. 1 ..... , indian oil corporation ltd., on the other hand, no arbitration agreement had been executed between the parties and that the .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-19-1998
Reported in : 1999(1)ALLMR556; 1999(1)BomCR660
..... 59, 33, 000/- and odd from the defendants. it is the case of the plaintiff that the defendant no. 1 was a company registered under the indian companies act 1956 and defendant nos. 2 and 3 were the directors of defendant no. 1 and they are the guarantors in their personal capacity. four different facilities were granted ..... defendants in respect of this amount.61. when the defendants have raised this particular plea very specifically and clearly it was necessary for the plaintiffs-bank to amend those pleadings and to clarify the position in this regard. it was necessary for the plaintiffs-bank to give particulars of the defendants deposit, the particulars of ..... of directors is communicated by the plaintiffs and accepted by the defendants a concluded contract is brought into force which the plaintiffs-bank cannot be allowed to amend or substitute.49. the execution of the documents by the defendants in respect of loan facilities has taken place subsequent to the sanctioning letters exhibit p-2 .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-19-1998
Reported in : 2000(1)BomCR192; 1999(2)MhLj465
..... in para 86, it was observed:--'86. the position with regard to the control of alcohol industry has undergone material and significant change after the amendment of 1956 to the idr act. after the amendment, the state is left with only the following powers to legislate in respect of alcohol:(a)....(b) it may lay down regulations to ensure that non ..... rendering any service, as distinct from itsclaim of so-called grant of privilege, it may charge fees based on quidpro quo. see in this connection, the observations of indian mica case.'it is clear from this that the state is having power to lay down regulations toensure that non-potable alcohol is not diverted and misused as a ..... recovered by the state by way of excise duty. if the same 1 litre of rectified spirit is used for manufacture of imfl, the minimum rate of excise duty on indian made foreign liquor of rs. 100/- per proof litre is applicable and therefore, 1.66 x 100 = 166/- are recovered from the manufacturer. however, if the same .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-18-1998
Reported in : 1998VIIIAD(SC)371; AIR1998SC235; 1999(1)BLJR10; [1999]235ITR131(SC); JT1998(8)SC49; (1999)IIMLJ15(SC); 1998(6)SCALE184; (1999)1SCC10; [1998]Supp3SCR5; [1999]112STC185(SC)
..... investment in bottles, crates, electrification and tools was an investment in 'plant' and, therefore, it was also a 'fixed capital investment'. the company, therefore, amended the writ petition and challenged that part of the decision of the district level committee which was against it.3. the high court after considering that under the deferment ..... the ministry of industry (department of industrial development) dated 2.4.1991 and 1.1.1993 issued under section 11-b of the industries (development & regulation) act, 1951. notification no. 232 dated 2.4.1991 while stating what has to be included under fixed assets while ascertaining whether a small-scale industrial unit's ..... existing industrial units going for expansion that the state government in exercise of the powers conferred by sub-section (1) of section 58 of the bihar finance act, made the deferment rules. an examination of these discloses that they provide for deferred payment of sales-tax in respect of sale of goods manufactured by .....
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