Court : Rajasthan
Decided on : Oct-13-1993
Reported in : [1994]95STC442(Raj)
..... the petitioner had been shown by him in his returns, the tribunal could have imposed a penalty under section 16(1)(k) of the rajasthan sales tax act, 1954 ?(vii) whether the petitioner was liable to pay interest under section 11-b of the rajasthan sales tax act, 1954, even though he had paid the entire amount of tax collected by him consequent upon the ..... goods have been purchased from unregistered dealer and sold in the course of inter-state trade and commerce then there was no liability of purchase tax. now under the amended provisions of section 5-a if the goods so purchased have been sold in the course of inter-state trade and commerce, then there would be liability of purchase tax unless it ..... considered if in accordance with the provisions which were earlier existing, there was no liability of tax and the liability of tax for the first time has been fixed by amending the provisions of section 5-a retrospectively. liability of interest could not have been fastened if such contingency had arisen that the tax was not payable under the earlier provisions of ..... another and irrespective of the fact that the branch or head offices are separately registered, it cannot be considered to be a sale. the notification dated march 23, 1963, as amended by notification dated january 2, 1976, under which purchases were made by the assessee of the manufactured goods from another registered dealer, contemplated the sale of those goods either within .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-05-1993
Reported in : AIR1994Bom196; 1994(1)MhLj732
..... in other words, counter claim shall be treated as plaint and governed by rules applicable to the plaint. this provision of rule 6a has been inserted by amendment act, 1976, with effect from 1-2-1977.14. scope of rule 6a as hereinabove set-out has been discussed by mulla on civil procedure code, xiv edition. ..... for damages. the trial court held that the suit was not maintainable for want of registration of partnership as it was hit by section 69 of the indian partner-ship act. the objection was also raised to the maintainability of counter-claim of the defendant after dismissal of the suit. the trial court upheld ..... -claim against the plaintiff provided the counter-claim satisfies the conditions of four corners of rule 6a. keeping in view the very object of the amended provisions of rule 6a it is not possible to agree with the view that the counter-claim must necessarily be a money claim. rule 6a ..... for the respondent to the maintainability of the petition, it is desirable to deal withthe twin question of law, which has beenargued in this writ petition.11. shri shelke, learned counsel for the petitioner has urged that under order viii, rule 6a of the code, the right of the defendant to raise ..... but the appeal was dismissed on 30-9-1988. the obstructionist-gulabbai filed second appeal no. 265/1988 but the same was also dismissed on 1-11-1988.6. on termination of the aforesaid proceeding, the petitioner filed in present petition under article 227 of the constitution of india on 19-6-1989 .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-28-1993
Reported in : 1994(4)BomCR237
..... discharge of any debt or liability.23. these rival submissions have to be considered in the light of the object for which these sections were incorporated. these sections were incorporated by the banking public financial institutions and negotiable instruments laws (amendment) act, 1988 (66 of 1988) for meeting a situation which was prevailing in the society. it was found by the legislature that a ..... money from the complainant stating that he would get him a job in the local loco shed. the accused was prosecuted for an offence under section 161 of the indian penal code. the supreme court held that under section 161 the person accepting the gratification should be 1) a public servant, 2) accept gratification for himself, and 3) the gratification should be a ..... offence at all. he submits that this is clear because in respect of such a liability, the bank could not have filed any criminal case under any other provisions of indian penal code. he submits that the bank could only have filed a civil suit for recovery of such a liability. he submits that it necessarily follows that therefore, in respect ..... . 13 and 16 had been given to the state bank of india by the broker n.k. agarwal. he then had to admit that in respect of 11.5 government of india 2010 and 2007 there was a fraud in the transactions of state bank of india. he then had to admit that the person connected with that fraud was n.k .....
Tag this Judgment!Court : Karnataka
Decided on : Jun-25-1993
Reported in : AIR1993Kant346; ILR1993KAR1967; 1993(3)KarLJ108
..... forest zone. however, in respect of forest area, the grant of lease would be subject to the applicants obtaining clearance under the forest conservation act.2. necessary amendments to rule 2(l)(c) defining the controlling officer in respect of forest area also on the above lines are being issued separately. similarly, ..... as also in sub-rules (1) and (2), excluding the explanation to the same. by a notification dated 27-3-1982, rule 3a was further amended as under :'amendment of rule 3 a - in rule 3 a of the karnataka minor mineral concession rules, 1969,--(i) in the heading, for the words, 'black granite ..... of the rules reads as under :'restrictions on grant of quarrying lease--(1) no quarrying lease shall be granted to any person other than an indian citizen except with the prior approval of the government.(2) no quarrying lease shall be granted in respect of any land notified by government as reserved ..... by way of public interest litigation as they felt that the royalty paid to state was extremely low and therefore, notifications issued under section 6a(4), oilfields (regulation and development) act, be quashed as illegal, invalid and unconstitutional. in the context of the facts of the said case, it was held that the ..... other submissions with reference (o the circumstances leading to the passing of the order and the like. the same would be adverted to little later.11. at this stage, it will have to be seen as to whether the fact that the operation of rule 3a is stayed will make any .....
Tag this Judgment!Court : Karnataka
Decided on : Jan-04-1993
Reported in : [1993]77CompCas179(Kar); [1993]78CompCas96a(Kar); ILR1993KAR293; 1993(1)KarLJ212
..... force, be instituted in the court in which the winding up proceedings are pending.' it was to give effect to these recommendations, that sub-section (2) came to be suitably amended and it was substituted by the companies (amendment) act, 65 of 1960. the committee also noticed that on a winding up order being made and the official liquidator being appointed liquidator of the ..... of the winding up order shall be excluded.' 7. section 458a of the act was inserted by the companies (amendment) act, 1960 (act 65 of 1960). similarly sub-section (2) of section 446 was also substituted by the same enactment. the purpose and object of substituting the old sub-section (2) by new sub-section (2) of section 446 of the act has been specifically considered by the supreme court in ..... or such application has been made or is made before or after the order for the winding up of the company, or before or after the commencement of the companies (amendment) act, 1960. (3) any suit or proceeding by or against the company which is pending in any court other than that in which the winding up of the company is ..... enforceable on the date the winding up proceeding was commenced, and not otherwise. 11. as noticed by the supreme court in sudarshan chits (i.) ltd., : [1985]1scr511 , the indian companies act did not contain any provision similar or identical to that of section 446(2) of the act. section 171 of the indian companies act, 1913, only provided for stay of suits and proceedings pending at the commencement .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-24-1993
Reported in : ILR1994KAR28
..... appellate tribunal to rectify a mistake apparent from the record, under section 254(2) of the income-tax act, 1961 held : 'under section 254(2) of the income-tax act, 1961, the appellate tribunal may,'with a view to rectifying any mistake apparent from the record', amend any order passed by it under sub-section (1) within the time prescribed therein. it is an accepted position ..... excise duty before obtaining the distillery pass and lifting the quantity mentioned therein from the distillery. accordingly agreeing with counsel for the appellants we hold that intending purchasers of the indian liquors who seek to obtain distillery passes are also legally responsible for payment of the excise duty which is collected from them by the authorities of the excise department.' having ..... years pursuant to the notice so issued would not be a defective one. 11. a decision of the division bench of this court in k. g. subramanya v. commissioner of agricultural income-tax reported in : [1969]73itr499(kar) dealing with section 35(2) of the karnataka agricultural income-tax act was cited before the learned judge which was distinguished by him. under that ..... : [1985]154itr148(sc) . the said decision of the tribunal was sought to be rectified by the revenue by filing an application under section 22(6-a) of the act on december 2, 1989, numbered as s.t.a. misc. 11 of 1989. it was submitted by the revenue that even though the decision of the constitution bench was brought to the notice of .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-07-1993
Reported in : ILR1993KAR2332; 1993(3)KarLJ235
..... article 14 of the constitution of india? (3) whether the impugned rule is ultra vires of section 71 of the act; in that: (a) the amended rule is not intended to carry out the purpose of the act? (b) the amended rule has not been placed on the floor of the state legislature? (c) regulation can be ..... location of shops. it is one of the items regarding which state government could make rules as can be seen from section 71(2)(e) extracted above. even rule-5 prior to its amendment also placed restriction regarding location of shops. this being the position, it cannot be said that the impugned rule-5 ..... licence, the event of sale of liquor in whatever premises pertaining to a licence issued under the act attracts the impugned rule-5. hence, i conclude that the amended rule-5 is applicable to cl-9 licences also. 11. in that result, for the reasons stated, i am of the considered opinion that these writ ..... the submission of the learned counsel for the petitioners relating to the attack that the rules are not effective without laying them before the state legislature. the decision in indian express newspapers (bombay) private ltd. and ors. v. union of india and ors., : [1986]159itr856(sc) cited by sri m.r. naik, learned counsel ..... to a business premises covered by cl-9 licence and that is applicable only to a shop. they drew my attention to rules 6, 7, 9, 11, 12, 13, 14 and 18 of the rules 1967. on the basis of these rules they constructed an argument that the impugned rule-5 is not applicable .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-12-1993
Reported in : AIR1993All291
..... weapons but also bombs, hand-grenades, bren-guns, sten-guns, 303 bore service rifles and revolvers of military type, for perpetrating heinous crimes against society and the state.12. the indian arms (amendment) bill (no. 49 of 1953) was introduced by the undersigned in the lok sabha on the 27th november, 1953 to focus parliament's attention on this vital subject. it ..... target, practice by a member of a rifle club or rifle association licenced or recognised by the central government;(b) a licence under section 3 in any other case or licence under section 4, section 5, section 6, section 10, or section 12, if the licencing authority is satisfied that the person by whom the licence is required has a good reason for obtaining the same ..... laws infringing freedom of contract, particularly some of the neal deal legislation of president roosevelt, on the ground that they violated the 'due process' clauses in the fifth and fourteenth amendments).28. it may be mentioned that 'due process' is of two kinds procedural due process, and substantive due process. procedural due process means that no one can be deprived of ..... came into force on 1-10-1962. the arms rules, 1962 were promulgated on 1-10-1962, and they repealed the earlier rules.11. the statement of objects and reasons of the arms act, 1959 reads as follows :--'the indian arms act, 1878, was intended to disarm the entire nation. even after independence, the law declaring 'swords daggers, spears, spear-heads, bow and arrows .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Apr-02-1993
Reported in : AIR1993MP214
..... this is the effect of the lifting of the bar on judicial review by deletion of clause (5) of article 356 by the 44th amendment act which was introduced by 38th amendment act to the constitution.31. the governor's reports on the worsening of the law and order situation in bhopal and two other cities of m ..... entire law and order machinery of the state. the expression 'internal distur-bance' used in article 355 of the constitution can furnish a ground of action under section 356 of the constitution only when an 'internal disturbance' is of such a serious magnitude and extent that the local government is unable to control it. ..... mla, bjp and shri sevaram gupta, former mp, bjp were arrested at morena on 9th december. all these arrests have been made as a precautionary measure under section 151 cr. p.c.. the state government has also given me an interim reply and asked for time to give me detailed information sought for by me. ..... his gubernatorial capacity or personally described as being the governor of the state. let us then look to the other aspect of matter as to whether the sections as are sought to be assailed on a very vague pleading of malice in fact, although we find more, or even if malice in law can be ..... its nature and extent', published in the journal of the indian law institute (21 j.i.l.i. 1979 at page 242).14. the learned author, b. shiva rao in his famous book 'framing of india's constitution -- a study at pages 10 and 11 has traced the history of the debates in the constituent .....
Tag this Judgment!Court : Kerala
Decided on : Aug-05-1993
Reported in : [1994]210ITR299(Ker)
..... relief, and the advancement of any other object of general public utility not involving the carrying on of any activity for profit.'5. subject to the provisions of sections 60 - 63, section 11 of the act provides for limited exclusion of the income from property held for charitable or religious purposes, to the extent to which such income is applied to such purposes in ..... reason why the benefit of exemption as provided therein should not be allowed to the assessee.'19. before the amendment by the finance act, 1983, with effect from april 1, 1984, the definition of the words 'charitable purpose' occurring in section 2(15) of the act contained the words 'not involving the carrying on of any activity for profit'. the supreme court as well ..... as follows (see [1970] 75 itr 70) :'sub-clause (b) seeks to insert a new clause (22a) in section 10 of the income-tax act. the effect of the proposed amendment will be that the income of hospitals and other medical institutions will be completely exempt from tax, notwithstanding that such income is not fully spent during the year in which ..... must be presumed to have used that expression with an altogether different intention qua charity, as otherwise there was no need to bring about an amendment incorporating the word 'philanthropy' in section 10(22a) of the income-tax act. in fact, in in re macduff: macduff v. macduff [1896] 2 ch 451, the argument of the attorney-general that the word 'philanthropic' is .....
Tag this Judgment!