Court : Mumbai
Decided on : Feb-26-1993
Reported in : [1993]203ITR46(Bom)
..... works ltd. v. cit [1978] 11 itr 787. this decision dealt, inter alia, with the interpretation of section 23a as it stood after its amendment by the finance act, 1957. interpreting a similar condition in the explanation to the above section, the madras high court held that, where a single entity holds more than 50 ..... the end of the previous year. we are conscious of the fact that the decision of the supreme court has interpreted a similar provision under the indian income-tax act of 1922. however, the language of the explanation which was interpreted by the supreme court is somewhat different from the language of section 2(18)( ..... : [1989]176itr155(sc) . the supreme court was concerned with the interpretation of section 23a of the indian income-tax act, 1922. in the case before the supreme court also the articles of association which restricted the transferability of the shares were amended a few days before the end of the relevant previous year. the explanation to section 23a provided : .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-10-1993
Reported in : 1993(3)BomCR387; (1993)IILLJ568Bom
..... provident fund, gratuity and pension.' this was followed by a settlement dated september 11, 1970 between the petitioner company and its workmen employed in the chemicals and fibre indian division. 14. the details of the original scheme of pension as applied to the workmen and the manager in which it was revised from time to time have ..... 1961. the petitioner company proudly announced in its in-house magazine by name, 'ici news' in its issue of april 1962, 'ici and its two associated companies indian explosives ltd. and the alkali and chemical corporation of india ltd. have introduced a non-contributory pension scheme as service condition for their 5,500 non-management staff including ..... in service or employment could yet be a workman for the purposes of section 2(s) of the act. as a matter of fact, the learned chief justice (chagla j.), who decided the case, pointed out the even without the amendment incorporated in section 2(s), such would be the effect of the section. after setting out the .....
Tag this Judgment!Court : Karnataka
Decided on : Oct-18-1993
Reported in : AIR1994Kant209; ILR1993KAR3103; 1993(4)KarLJ275
..... circulars are not notified in the official gazette and therefore it is futile to contend that the circulars are issued in purported exercise of power under s. 22a of the amendment act.20. the learned government pleader next contended that the circular dated 30-10-1990 notified in the official gazette dated 10-12-1990 enumerates the several notifications issued by the ..... denial of execution of document as the case may be.11. in j. d. pathak v. v. b. barot, : air1982guj317 , on the question whether the sub-registrar acting under the provisions of the indian registration act, 1908 can refuse to accept for registration a document which, according to the sub-registrar, was governed by the provisions of ss. 26 and 28 of the .....
Tag this Judgment!Court : Karnataka
Decided on : Jun-04-1993
Reported in : II(1993)ACC627; 1993ACJ946; [1994]80CompCas576(Kar); ILR1993KAR1991; 1992(2)KarLJ559; (1994)ILLJ500Kant
..... third proviso to section 30(1) by the act 15 of 1933, was entirely different from that found in the amending act of 1933. secondly, the insurance act, 1938, and the workmen's compensation act, 1923, having been enacted earlier to the indian constitution, perhaps, parliament, while bringing amendment to section 30(1), inserting the third ..... proviso did not foresee this kind of complicated questions having it own intricacies arising. however, having regard to the indemnity under taken by the insurance company while issuing a policy in respect of a motor vehicle of the insured including the employer under the act ..... a view to advancing cause of justice and not to defeat it. the supreme court in a recent decision in a. a. haja muniuddin v. indian railways, : air1993sc361 , has held in paragraph 5 as follows : 'a view which advances cause of justice must be preferred to the one which defeats .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-23-1993
Reported in : ILR1994KAR103
..... statutory remedy cannot ordinarily exclude, by implication, the general right of suit under section 9 c.p.c. nor are there in part 12 of the indian registration act clear and unmistakable, indications of such exclusion of the civil courts jurisdiction by necessary and inevitable implication; and the language of section 77 is optional, not ..... be considered as one under section 73.11. this is an aspect that shall have to be considered by the second respondent while disposing of the amendment application pending before him. the writ proceedings are not proceedings to enlighten the administrative authorities academically and only when any particular action affecting the rights of ..... respondent should be confined to the provisions of section 72 because there is no specific order by the second respondent on the application filed for amendment before him to amend the appeal memo to add section 73. there can be no doubt that the appeal filed before the second respondent is a properly constituted .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Feb-12-1993
Reported in : AIR1993AP229; 1993(1)ALT458
..... , in order to over-ride the effect of this decision, dr. ambedkar as the minister of law introduced the 1st amendment bill to the constitution, which was passed and added clause (4) to art. 15 by the constitution (first amendment) act. the object of the newly introduced clause (4) to art. 15(4) was to bring arts. 15(4) and ..... unified and caste-less society is the basic feature of the constitution. caste is prohibited ground of distinction under the constitution. it ought to be erased altogether from the indian society. it can never be the basis for determining backward classes referred to in art. 16(4). the report of the mandal commission, which is the basis of ..... the citizens was made the sole basis for determing the social backwardness of the said group, that test would inevitably break down in relation to many sections of indian society which do not recognise castes in the conventional sense known to hindu society..... that is why, we think that though the castes in relation to hindus may .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Aug-18-1993
Reported in : AIR1994AP244; 1994(1)ALT185
..... want of possession and enjoyment, the defendant could resist the suit for specific performance. in this particular transaction, there is nothing which offends section 23 of the indian contract act. the transaction cannot be said to be opposed to public policy. mr. vijay kumar contends that the judgment indicates a strained and consistent reasoning meant to defeat ..... agreement ex.a.4 executed by him? (2) whether the trial court is justified in holding that ex. a. 4 is hit by section 23 of the indian contract act ? (3) whether the filing of the suit before the expiry of period of limitation amounts to delay in filing the suit for specific performance in this particular ..... cannot claim title to the land. a feeble argument was advanced to the effect that by an amendment of the andhra tenancy act, section 16 confers a right on the tenant to purchase the property. it should be remembered that this amendment came into existence in 1974. this particular right of the tenant was not in existence at the .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-22-1993
Reported in : [1994]209ITR901(AP)
..... to the knowledge of the department. there were conflicting decisions of various high courts on this aspect. parliament intervened and inserted section 132a by enacting the taxation laws (amendment) act, 1975, with effect from october 1, 1975, enabling the director-general or director, chief commissioner of commissioner to require the officer or authority to deliver such books ..... things which either wholly or partly consist of income or property which has not been or would not be disclosed for the purpose of the indian income-tax act, 1922, or the income-tax act, 1961, search of any building or place or any person and seizure of books of account, other documents, money, bullion, jewellery or ..... monies in deposit represented income of the first respondent in w. a. no. 291 of 1975, which had not been disclosed for the purpose of the indian income-tax act, 1922. if that money tough by virtue of the legal relationship between the customer and the banker had become the money of the bank, the second .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jun-25-1993
Reported in : 1993(3)ALT199
..... supreme court in that case was whether a transferee of a business was liable to pay arrears of sales tax due from the transferor, prior to the amendment of the act by the amending act 15 of 1956. it has been held that a person who purchases a business can be assessed to sales tax only in respect of his turnover and ..... supreme court in j.r.g. manufacturing association v. union of india, : [1970]2scr68 . it was a case arising under the provisions of the rubber act, 1947. prior to the amendment made by the rubber (amendment) act, 1960, the duty of excise was payable under section 12(2) by the owners of the estate on which rubber was produced and it was to ..... no other alternative than to subscribe his signature to the agreement without any bargain as otherwise he will not be entrusted with any work.36. under section 16 of the indian contract act, 1872, a contract is said to be induced by 'undue influence' where the relations subsisting between the parties are such that one of the parties is in a .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Sep-22-1993
Reported in : 1993(3)ALT221
..... the legislature by replacing the judicial officers in the place of revenue personnel through the amendment act no. 39 of 1974, there is no other change in the act in regard to the applicability, scope or the nature of the act. so, the position as was prevailing prior to the amendment, that the tenancy courts presided over by the revenue personnel are not the civil ..... courts still continues even after the amendment act came into force.8. it is not out of place to refer to the judgment of a division bench of this court, which dealt with the similar question. chandra reddy, ..... lie to the chief court of oudh in all cases in which a second appeal is allowed by the code of civil procedure and subject to the provisions of the indian limitation act of 1908.'12. sri rama rao, j., considered the decision in jagannada rao v. venkateswara rao (1 supra), and drew a distinction by holding that the said decision was .....
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