Court : Supreme Court of India
Decided on : Sep-14-1993
Reported in : AIR1994SC88; 1994(46)ECC18; 1993LC7(SC); 1993(68)ELT9(SC); JT1993(5)SC266; 1993(3)SCALE758; (1994)1SCC318; [1993]Supp2SCR293
..... the condition that the duty of customs chargeable on such goods shall in no case exceed the statutory duty.note : sub-section (3) alongwith the explanation was inserted by the amendment act with effect from may, 1983.18. section 46 provides for the bill of entry and the procedure according to which it has to be filed. section 143(a) occurring in ..... following contentions: a ship is imported only once into india. the import is when it first enters india and is registered in india according to law. it then becomes an indian flag-bearing ship. there can be no second import of such ship into india. in jalyan udyog, the import of the ships was in the year 1968. there was ..... gears and stores on the vessels and then a local invoice should be prepared.the m.s.t.c. shall also issued a no objection certificate for the sale of indian flag vessels by the ship owners to the prospective buyers subject to the following conditions:(a) the ship owners shall be deemed to be the importers and the entire .....
Tag this Judgment!Court : Supreme Court of India
Decided on : May-05-1993
Reported in : AIR1992SC1637; 1993(2)ALT(Cri)396; [1994]79CompCas1(SC); 1993CriLJ2516; 1993(2)Crimes342(SC); JT1993(3)SC203; 1993(2)SCALE757; (1993)3SCC609; [1993]3SCR543
..... take cognizance of an offence punishable under section 120-b etc. i.p.c. or to proceed with trial in chapter va, conspiracy was brought on statute by the amendment act, 1913 (8 of 1913). section 120-a of the i.p.c. defines 'conspiracy' to mean that when two or more persons agree to do, or cause ..... agreeing with brother ramaswamy, j., i propose to add a few words. prosecution of the appellant under section 120b read with section 420 and 471 of the indian penal code (in brief 'ipc') was assailed for absence of sanction under section 188 of the criminal procedure code (in brief 'cr.p.c.'). two submissions were advanced, one - that even though ..... . state : air1964bom133 , a conspiracy was formed in south africa by appellants to cheat persons by dishonestly inducing them to deliver money in the indian currency by using forged documents and the acts of cheating were committed in india. when the accused were charged with the offence of conspiracy, it was contended that the conspiracy was entered into .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-22-1993
Reported in : AIR1993SC1671; (1993)112CTR(SC)302; [1993]201ITR866(SC); JT1993(3)SC174; (1993)2MLJ82(SC); 1993(2)SCALE588; 1993Supp(3)SCC222; [1993]3SCR328
..... .r. s.c. the indian income-tax and excess profits tax (amendment) act, 1947 had inserted section 12(b) in the indian income-tax act, 1922. section 12(b) imposed a tax on capital gains. the validity of the said amendment was questioned on the ground ..... lotteries, to the extent such receipts do not exceed one thousand rupees in the aggregate'. (the clause has been amended by finance act, 1986 but we are not concerned with it. similarly it is not necessary to notice the proviso to the ..... in the all india highway motor rally. he was awarded the first prize of rs. 20,000/- by the indian oil corporation and another sum of rs. 2,000/- by the all india highway motor rally. the rally was organised ..... that tax on capital gains is not a tax on 'income' within the meaning of entry 54 of list-1, nor is it a tax on the capital value of the assets of individuals and companies within the meaning of entry-55, of list-1 of the seventh schedule to the government of india act .....
Tag this Judgment!Court : Supreme Court of India
Decided on : May-14-1993
Reported in : AIR1993SC1769; 1993(65)ELT305(SC); JT1993(3)SC297; 1993(2)SCALE843; (1993)4SCC120; [1993]3SCR802
..... office and of secrecy according to the forms set out for the purpose in the third schedule to the constitution. article 74(1) as amended by section 11 of the constitution 42nd amendment act, 1976 with effect from january 3, 1977 postulates that there shall be a council of ministers with the prime minister as the head ..... the writ petitioas. the attorney general also appeared on behalf of the union. the government's claim for privilege is founded upon section 123 of the indian. evidence act and article 74(2) of the constitution of india. later on the solicitor general modified the stand that the government have no objection for the court ..... governed by rule of law supply the only acceptable repository of absolute discretion should be the courts. judicial review is the basic and essential feature of the indian constitutional scheme entrusted to the judiciary. it cannot be dispensed with by creating tribunal under article 323 a and 323b of, the constitution. any institutional mechanism or .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-26-1993
Reported in : AIR1993SC1888; (1993)111CTR(SC)171; [1993]201ITR538(SC); JT1993(3)SC579; 1993(2)SCALE233; 1993Supp(2)SCC520; [1993]2SCR645
..... by the decisions of this court and that it is too late in the day to reagitate the said question.8. section 44 of the indian income-tax act, 1922 prior to its amendment by the finance act, 1958, read as follows:liability in case of discontinued firm or association:where any business, profession or vocation carried on by a firm or ..... the income earned by the firm in the year ending march, 1950 could be assessed to tax under section 44 of the indian income-tax act, 1922, after the firm was dissolved.13. the learned judge set out the un-amended section 44 and its object as adumbrated in abraham, : [1961]41itr425(sc) and observed thus : [1964]51itr823(sc) :section 44 ..... against the judgment of the bombay high court in income-tax reference no. 44/68. the question referred under section 66(1) of the indian income-tax act, 1922 and section 21 of the excess profits tax act, 1948 for the opinion of the high court reads thus:whether, on the facts and in the circumstances of the case, the income-tax .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-27-1993
Reported in : AIR1994SC1461; JT1993(3)SC546; 1993(2)SCALE682; 1994Supp(1)SCC615; [1993]3SCR401
..... constituted under the said order; (c) 'specified territory' means the territories included in bangladesh immediately before the commencement of the citizenship (amendment) act, 1985; '(d) a person shall be deemed to be of indian origin, if he, or either of his parents, or any of his grandparents was born in undivided india; (e) a ..... indian origin. they came to assam prior to 1.1.66, namely 31.3.64 from the then east pakistan, presently bangladesh) which is undoubtedly one of the specified territories under section 6(1)(c).60. assam, as seen from 6a(a), means the territories included in the state of assam immediately before the commencement of the citizenship (amendment) act ..... in arunachal pradesh should not deprive them of citizenship. in this connection, it is worthwhile to note that section 6a of the citizenship act came to be incorporated by amending act as a result of assam accord. if law lays down certain conditions for acquiring citizenship, we cannot disregard the law. as laid down .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-12-1993
Reported in : AIR1993SC1574; JT1993(1)SC146; (1993)103PLR410; 1993(1)SCALE109; (1993)2SCC68; [1993]1SCR149
..... application under this section to the controller, -(a) in the case of death of such specified landlord, before the commencement of the east punjab urban rent restriction (amendment) act, 1985 within one year of such commencement; (b) in the case of death of such specified landlord, after such commencement, but before the date of his retirement ..... his family and if he produces a certificate of the prescribed authority, referred to in section 7 of the indian soldiers (litigation) act, 1925, that he is serving under special conditions within the meaning of section 3 of that act.xxx xxx xxx(ii) in the case of rented land, if -(a) he requires it for his own ..... family and if he produces a certificate of the prescribed authority, referred to in section 7 of the indian soldiers (litigation) act, 1925, that he is serving under special conditions within the meaning of section 3 of that act. explanation.- for the purposes of this sub-paragraph -(1) the certificate of the prescribed authority shall be .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-28-1993
Reported in : I(1994)BC495(SC); JT1993(6)SC217; 1993(4)SCALE280; (1994)1SCC531; [1993]Supp3SCR473; 1994(1)LC41(SC)
..... bench took the view that the definition was not wide enough to include such a decree. the full bench was also influenced with the other provisions of the indian stamps act, 1899 including section 29 thereof which did not contemplate a consent decree as a mortgage deed. the full bench had no occasion to consider the consent decree like ..... noticed earlier the definitions of 'conveyance' and 'instrument' start with the expression 'includes' which shows that the definitions are very wide. it appears to us that the amendment was made out of abundant caution and it does not mean that the consent decree was not otherwise covered by the definitions given in section 2(g) or 2(1 ..... filing of the suit for specific performance of the agreement to sell.14. mr. ganesh, learned counsel for the appellants, submitted that it is only by the amendment that with effect from 10th december, 1985 the decree passed by the court has been for the first time introduced in the definition of 'conveyance' and the said .....
Tag this Judgment!Court : Kerala
Decided on : Oct-27-1993
Reported in : 1994(1)ALT(Cri)181; [1997]89CompCas45(Ker); 1994CriLJ674
..... cognizance of the offence alleged in the complaint under section 142 of the act.23. chapter xvii which contains sections 138 - 142 was incorporated in the act by an amendment introduced as per section 4 of the banking, public financial institutions and negotiable instruments laws (amendment) act, 1988. by this chapter what is intended by the legislature is to ..... the second respondent before the additional judicial magistrate of first class, irinjalakuda, alleging commission of the offences under sections 383, 406, 467, 468, etc., of the indian penal code, which is stated to be under investigation.22. there cannot be any dispute in this case that the cheque was returned by the bank to the ..... a cheque for an amount of rs. 30,750 in favour of the second respondent ; but by annexure 'a' letter the petitioner informed the manager, south indian bank ltd., eriyad branch, that the payment as per the cheque has to be stopped for the reasons stated therein. when the cheque was presented, the same was .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-19-1993
Reported in : (1994)116CTR(Guj)82
..... is different. this would be clear from the following observations made by the court (at page 219) : 'it may be noted that, in the amendment which was effected by the amendment of finance act, 1964, the word 'remuneration' was dropped from the relevant phrase giving an indication that the legislature did not intend to include cash emoluments in any of ..... total sum of rs. 1,64,899 during the accounting year 1956. the assessee-company claimed deduction of the said amount under section 10(2)(xv) of the indian income-tax act, 1922. the income-tax officer disallowed it. the appellate assistant commissioner and the tribunal dismissed the appeal filed by the assessee-company. on a reference, the ..... sc) squarely applied to that case before it. in l. w. russel, the supreme court held that the expression similar to that set out above in the indian income-tax act, 1922, applied only to sums in regard to which there was an obligation on the part of the employer to pay and a vested right on the part of .....
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