Court : Kolkata
Decided on : Jul-25-2014
..... now bangladesh) or by their successors-in-interest on lands occupied by such persons have been completed on or before the commencement of the calcutta municipal corporation (amendment) act, 1996, and where the documents of title to such lands have been granted by the state government, shall be regularized by the municipal commissioner under this ..... which it would, under rule 26(3).be deemed to be in contravention of the provisions of the statute and rules. thus, as 1980 kmc act, 1980 hmc act and the rules do not permit post facto sanction of an unauthorised construction, if orders are passed for retention even on payment of fine or penalty ..... ii, kmc held that it was an admitted fact that there was no sanctioned plan for the additional structure and though section 392 of the 1980 kmc act absolutely bars construction without prior sanction of the municipal commissioner, yet order was passed directing retention. mr.dipankar chakraborty, learned advocate appearing for the private respondent .....
Tag this Judgment!Court : Kerala
Decided on : Jul-25-2014
..... based on mount v. taylor; southerland's statutory construction 3rd edn. vol. i, para 2014 and 2022, pp. 468 and 490). broadly speaking, the principal object of a repealing and amending act is to "excise dead matter, prune off superfluities and reject clearly inconsistent enactments" -- see mohinder singh v. harbhajan kaur." another judgment relied upon is m/s gammon india ltd. v ..... p.o., idukki district. by spl. govt. pleader smt. susheela r. bhat respondent/petitioner & respondents5& 6 in the wp(c) : ------------------------------------------------------------------------------------------------- 1. munnar woods, a partnership firm registered under the indian partnership act, 1932 rep. by its managing partner k.a.joseph, aged56years, s/o.asthapanos, residing at372990, kallingal house, ponoth road, kaloor, kochi.2. k.suresh kumar, i.a.s., special officer .....
Tag this Judgment!Court : Kerala
Decided on : Jul-25-2014
..... works ltd. v. union of w.p.c.no.31268/2007 16 india [air2000sc811. in rayala corporation (supra) the constitution bench held that when the amendment to the rule indicates affording protection only for action already taken while the rule was in force, there is no justification in initiating new proceedings when the rule ..... rule 28 of the rules by cutting and removing trees and constructing buildings. that apart, cardamom hill reserve satisfies the definition of forest and therefore forest conservation act, 1980 applies. reference is made to ext.r4(b) stating that by notification dated 24/08/1897, travancore government notified certain areas as forest and ..... section 6 of the general clauses act which inter alia indicates that even if a central act is repealed, it shall not affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed. reference is made to the judgment of the supreme court in indian tobacco company v. commercial officer [( .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jul-25-2014
..... . this decision was followed in ellerman lines case (supra) where referring to another circular issued by the central board of revenue under section 5(8) of the indian income tax act 1922 on which reliance was placed on behalf of the assessee, this court observed: "now, coming to the question as to the effect of instructions issued under ..... this document high court chandigarh vatap no.48 of 2012 (o&m) 28 circular no.16/98 was erroneous. till today, the said circular has neither been withdrawn nor amended. . 31. in k.p.verghese vs. income tax officer, ernakulam, (1981) 131 itr597 the supreme court held that circulars and instructions are binding on the authorities administering ..... court by stating that the trade notice issued by one customs house must bind all customs authorities and, if it is erroneous, it should be first withdrawn or amended. in the present case also, it is not open to the assessing officers to reopen the completed assessments on the ground that said singh gurbax 2014.07.30 .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-28-2014
..... for accountants to mean: to transfer the balance of an account previously regarded as an asset to an expense account or to profit and loss account . there has been an amendment to section 36(1) (vii) with effect from 1-4-1989 to allow deduction for bad debt or any part thereof substituting the words which is established to have ..... what is brought to tax are merely actual cash receipts, and there is thus no scope or justification for any allowance in respect of what has not been realized. after amendment to section 36(1)(vii) allowing deduction in the year of write off, the manner in which such right off has to be carried out has assumed importance. in another ..... the original sub-mortgage was void inasmuch as it was effected by an instrument in writing which was admittedly not registered and relied upon as 17 and 49 of the indian registration act, 1908; and (2) that oral evidence was not admissible, as the memorandum of july 15, 1908, constituted the contract between the parties (section 91 .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jul-28-2014
..... and impugned criminal proceedings arising out of fir no.76 dated 04.05.2007, under sections 326, 325, 324, 323, 148 read with section 149 of ipc registered at police station ajnala, district amritsar rural and its cross version as well as all subsequent proceedings arising therefrom qua the petitioners in both the petitions, ..... firs.information report (for short 'fir') no.76 dated 04.05.2007, under sections 326, 325, 324, 323, 148 read with section 149 of indian penal code (for short 'ipc') registered at police station ajnala, district amritsar rural, on the basis of compromise effected between the parties. similarly, criminal misc. no.m-40326 of ..... of the court. in respect of serious offences like murder, rape, dacoity, etc.or other offences of mental depravity under ipc or offences of moral turpitude under special statutes, like prevention of corruption act or the offences committed by public servants while working in that capacity, the settlement between offender and victim can have no .....
Tag this Judgment!Court : Delhi
Decided on : Jul-30-2014
..... been conclusively decided in favour of the petitioner by the abovementioned order dated 03.11.2009.35. clause (zzzz) of sub-section 105 of section 65 of the act was amended by finance act, 2010 with retrospective effect from 01.06.2007 to read as under: (105) "taxable service" means any service provided or to be providedxxxx xxxx xxxx xxxx ..... include the following additional prayer: declare that no demand for service tax can be raised on the petitioner under section 65(105)(zzm) of the finance act, 1994 as amended by the finance act 2010 and that the circular dated 01.07.2010 (annexure o) is illegal and bad in law and null and void. 3. the question whether ..... no.4274 of 2010) before the high court of delhi, the amount calculated towards the tax liability is the aggregate of: (a) an amount of inr177424,866 (indian rupees one hundred and seventy-seven million four hundred and twenty four thousand eight hundred and sixty six only) towards service tax chargeable and payable to the government of .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-30-2014
..... allowed certified copies of the papers and proceedings in the probate matter. in my view the condition applicable for revocation of probate prescribed under section 263 of the indian succession act, 1925 cannot be extended to an application for certified copy of the probate proceedings made under rule 268 of the high court rules. i am thus not dealing ..... even if the probate court gives finding about caveatable interest it has limited effect and cannot deprive such party to seek revocation of probate u/s 263 of the indian succession act 1925. reliance is placed on the judgment of supreme court in case of elizabeth anthony vs mchel charles john chown lengera (1990) 3 scc 333. the ..... no doubt the view we are taking would exclude many women who have had a live in relationship from the benefit of the 2005 act, but then it is not for this court to legislate or amend the law. parliament has used the expression 'relationship in the nature of marriage' and not 'live in relationship'. the court in the .....
Tag this Judgment!Court : Allahabad
Decided on : Jul-30-2014
..... (2) of section 143 after the expiry of twelve months specified in the proviso to subsection (2) of section 143, as it stood immediately before the amendment of said subsection by the finance act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, reassessment or recomputation as specified sub-section (2) of section ..... mind. it is well known that a presumption can also be raised to the effect that in terms of clause (e) of section 114 of the indian evidence act the judicial and official acts have been regularly performed. if it be held that an order which has been passed purportedly without application of mind would itself confer jurisdiction upon the assessing ..... not valid. the said decision was affirmed by the supreme court in cit v. lucas t.v.s. ltd. [2001] 249 itr 306/117 taxman 366. 27. in indian and eastern newspaper society v. cit [1979] 119 itr 996/2 taxman 197 the supreme court held that the opinion of the internal audit party at a point of law .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-30-2014
..... for respondent no.1. after conclusion of the arguments, an application was filed by the appellant under order-6, order-17 of c.p.c., to amend the plaint which application was considered and rejected by this court by a detailed order dated 25.02.2014 and thereafter the matter is again heard on merits. ..... second defendant initiated arbitration proceedings against the society in a.c. no.42/2000 before city civil court, bangalore under section-9 of the arbitration and reconciliation act to restrain the society from alienating or encumbering or parting with the possession of the 7 flats approximately measuring 10045 sft. thereafter, an arbitrator was appointed. ..... contention of the first defendant is as hereunder: the suit is not maintainable, since no notice as required under section-125 of the karnataka cooperative societies act is issued to the first defendant-society. the first defendant-society admitted its ownership of the land in question by the society and having obtained sanction from .....
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