Court : Mumbai
Decided on : Dec-15-2014
..... petitioner is an indian citizen and a practicing advocate. he claims to be affected by the levy of service tax on advocates. 4. the respondent before us is the union of india and respondent nos.2 and 4 are the officers of the respondent no.1, for the administration of the provisions of the finance act, 1994 as amended. the 3rd ..... violates the fundamental rights and is, therefore, violative of the constitution of india. 13. it is submitted that the levy of service tax after the constitutional 88th amendment act whereby section 92c was inserted in list 1 to provide for levy of taxes on services by the central government can only be under entry 92c and not under ..... mr. pakale equally baseless is the challenge based on the entry 92c of list i of schedule vii of the constitution of india. the argument that constitution (88th amendment) act has not been brought into force or effect, will not help the petitioners by any means. there is no bar for taxation and mr. pakale heavily relies upon article .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-30-2014
..... regulations, unless specifically restricted and/or prohibited. these regulations/circulars, just cannot be used and utilized retrospectively and specifically when the parties have already acted upon the provisions prior to the amended policy and/or regulations. there is no such intimation and/or provision made to apply the same retrospectively except the option so provided. the ..... not clarificatory in nature, but decide and change substantial accrued rights of the parties. therefore, to say that it applies retrospectively, is unacceptable. the new dcr amendments/circulars and in view of specific dcr provisions, and as there is no specific clause to make it retrospective, we are inclined to observe that subject to ..... time. in compliance with regulation 58, 34576 sq. mtrs. land was surrendered to mcgm. ntc handed over advance possession of the entire land of the indian united mill nos. 2 and 3 to mcgm towards part share of rg as per the approved ids on 7 january 2009. against the surrender of .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-10-2014
..... of protecting and improving environment and safeguarding forests and wildlife and article 48a was inserted in part iv of the constitution by the constitution (forty-second amendment) act, 1976 whereby a duty was imposed on the state to endeavour to protect and improve the environment and safeguard forests and wildlife of the country . by the same ..... (emphasis added) in another decision in the case of fomentoresorts and hotels ltd. v. minguel martins (2009)3 scc 571), the apex court held thus: 59. the indian society has, since time immemorial, been conscious of the necessity of protecting environment and ecology. the main motto of social life has been to live in harmony with nature . ..... amendment article 51a was inserted in the form of part iva which enumerates fundamental duties of every citizen. article 51a(g) declares that it shall be the duty .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-16-2014
..... approach to the award of costs and has repeatedly recommended that the law commission should not only take up the matter, but that the high courts should amend the rules to reflect modern-day exigencies. however, the supreme court in sanjeevkumar jain held that the high court had misconstrued the decision of the supreme ..... incurred by the party in prosecuting his suit or his defence. we are now far removed from the days when "the plaintiff who failed was punished in amendment pro falso clamore,and the defendant, where the judgment was against him, in miserecordiacum expensis litis , for his unjust detention of the plaintiffs right". the theory ..... , consonant with the increased pecuniary jurisdiction, increased litigation costs and the decisions of the supreme court. the bombay pleaders act, 1920 must also be taken up for review so that a suitable replacement act or amendments can be suggested to the state government. 84. there will, therefore, be a decree for costs in favour of the .....
Tag this Judgment!Court : Mumbai Nagpur
Decided on : Dec-22-2014
..... issue a writ must be within its territorial jurisdiction either by residence or location. realising the difficulty of the people at large, the parliament amended article 226 by the constitution (fifteenth amendment) act, 1963, and added a new clause (1-a), which was then re-numbered as clause (2) by the constitution (forty-second ..... amendment) act, 1976, and that is what is the extant position. the underlying object of amendment was expressed in the following words:- under the existing article 226 of the constitution, the only high court which has jurisdiction with ..... the passage of time created a situation wherein the original suppression of involvement of the respondent in the prosecution for an offence under section 307 of the indian penal code did not remain so pernicious a misconduct on his part as to visit him with the grave punishment of termination from service on these peculiar .....
Tag this Judgment!Court : Mumbai Aurangabad
Decided on : Aug-20-2014
..... 226 and 227 of the constitution. (2) interlocutory orders, passed by the courts subordinate to the high court, against which remedy of revision has been excluded by the cpc amendment act no. 46 of 1999 are nevertheless open to challenge in, and continue to be subject to, certiorari and supervisory jurisdiction of the high court. (3) certiorari, under article ..... arise before the high courts. we sum up our conclusions in a nutshell, even at the risk of repetition and state the same as hereunder:- (1) amendment by act no.46 of 1999 with effect from 01.07.2002 in section 115 of code of civil procedure cannot and does not affect in any manner the jurisdiction of ..... when oral evidence cannot help the court when it is in the form of words against words by rival parties. considering the implication of section 83 of the indian evidence act, presumption can be drawn in respect of map or plan drawn by competent public official in such cases so as to resolve the controversy between the parties. it .....
Tag this Judgment!Court : Mumbai Nagpur
Decided on : May-05-2014
..... the order of appointment shall be drawn up in the form prescribed in that behalf, and shall state the period of appointment of such person.? by subsequent amendment introduced by the maharashtra act no.ix of 2012, brought into force with effect from 14-5-2012, the words œshikshansevak? in section 5 were replaced by the words œassistant teacher ..... the service and not as a shikshan sevak. this is the policy, which is incorporated under section 5 of the meps act. 17. section 5 of the meps act, by an amendment introduced by section 11 of the maharashtra act no.xiv of 2007, is reproduced below: œ5. certain obligations of management of private schools. (1) the management shall ..... (probationary)? shall hereinafter be referred to as the œshikshan sevak?). it is subsequent to this amendment that the services of the respondent no.1 were terminated on 31-10-2012. 18. sub-section (1) of section 5 of the meps act deals with a permanent vacancy. it states that every permanent vacancy shall be filled in by .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-17-2014
..... 656/210 taxman 72/19 taxmann.com 183 (bom.) our court has observed as under:- " . . . while a subsequent decision of a court or a legislative amendment enforced after the order of assessment may legitimately give rise to an inference of an escapement of income, before the assessing officer proceeds to reopen an assessment after the ..... petitions under article 226 of the constitution of india, challenge: (a) two separate notices dated 25th january, 2006 issued under section 148 of the income tax act, 1961 (the act), seeking to re-open the assessment for the assessment years 1998-99 and 1999-2000; and (b) two separate re-assessment orders passed on 7th march ..... assessment. thus, the notices are without jurisdiction; (b) the entire issue with regard to the petitioner's claim for deduction under section 80hhc of the act was subject of examination during scrutiny proceeding leading to the assessment orders dated 28th february, 2001 and 13th february 2002 for assessment years 1998-99 and 1999- .....
Tag this Judgment!Court : Mumbai
Decided on : May-08-2014
..... 1993, thereby with provision of grant of interim relief under section 438 of the criminal procedure code. section 438 in the central act was also amended in 2005, however, the amendment is not yet notified. the section 438 in maharashtra amendment is hereby reproduced as follows: œ438 direction for grant of bail to person apprehending arrest.- (1) when any person ..... he is given interim protection and he is not available to the police. under such circumstances, interpreting the provision of section 438(1) that by way of amendment, the court has no power to adjourn the matter but to pass orders only either to grant or reject, is not the correct interpretation. 18. in ..... question of bail would then be re-examined in the light of the respective contentions of the parties; and? he referred to chapter 6 “ analysis of the amended law and conclusions “ especially, clause 6.1.8 thereof, wherein the law commission has taken a note that the courts, as a matter of practice, ordinarily .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-25-2014
..... of the appellant and after machining and forging, the parts were given back by the jute mill division to the boiler division. the appellant claimed exemption from tax under section 15c of the indian income tax act 1922 in respect of the profits from the steel foundry division for the a.y. 1958-59 and 1959-60 and in ..... corpn. ltd. (supra) has been relied upon in that regard. 11. there, the appellant before the supreme court was a heavy engineering concern and claimed to be manufacturing boilers, machinery parts, wagons etc. they set up two new units, a steel foundry division and jute mill division. the steel foundry division started manufacturing some castings, which the ..... framed and submitted that the condition for the deduction has not been fulfilled. he referred to condition no.(ii) in sub-section (2) of section 80ib of the act. it is submitted by him that there is no machinery or plant of the appellant and the business affairs are carried out with hired equipments and machinery. in .....
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