Court : Mumbai
Decided on : Dec-15-2014
..... the finance act, 1994 (act 32 of 1994) and in supersession of clause (i) of notification of the government of india in the ministry of finance (department of revenue) no.15/2012service tax, dated 17th march 2012, published in the gazette of india, extraordinary, part-ii, section 3 subsection (i) and (ii) notification of the government of india, in ..... some of the observations of the hon'ble supreme court of india. in all india federation of tax practitioners v/s. union of india reported in (2007) 7 scc while dealing with the legislative competence of parliament to levy service tax, the hon'ble supreme court made detailed reference to the test of sale ..... unreasonable and absurd. 11. it is also submitted that the hon'ble supreme court in all india federation of tax practitioners v/s. union of india 2007 (7) scc 527 has held that service tax is a value added tax which is levied on the value addition which is made as a result of ..... the hon'ble apex court in several judgments. in the case of all india federation of tax practitioners v/s. union of india [2007(7) s.t.r. 625 (s.c.)] it has been held that parliament has legislative competence to levy service tax by way of impugned finance ..... 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 .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-11-2014
..... section 120(b) ipc read with section 3(3) and section 4(1) of the tada, sections 3(2) (ii), 4(1) and 5 of the tada, sections 3 and 5 of the explosive substances act, section 150(2) (b) of the railways act and section 3 read with section 4 of the prevention of damage to public property act. as against a2-periyasami the trial court framed charge under section 120(b) ipc read with sections 3(3) and 4(1) of the tada, sections 3(3 ..... ) and 4(1) of the tada, section 3 ..... convicted a1- senthilkumar under section 120(b) ipc read with sections 3(3) and 4(1) of the tada, sections 3(2) (ii), 4(1) and 5 of the tada, sections 3 and 5 of the explosive substances act, under section 150(2) (b) of the railways act, 1989 and under section 3 read with section 4 of the prevention of damage to public property act and sentenced him to undergo ..... 2013 is dismissed. . ..cji. (p. sathasivam) j.(ranjana prakash desai) j.(ranjan gogoi) new delhi; april 11, 2014.-.---------------------- [1]. (2008) 5 scc89[2]. (2007) 4 scc266[3]. (1999) 3 scc54[4]. (1999) 5 scc253[5]. (2013) 3 scale565[6]. air1953sc131[7]. air2001sc2778[8]. (2012) 4 scc327----------------------- 34 .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-29-2014
..... way prejudice the actions under the provisions of the indian penal code. the principal electricity act, 2003 was further amended by the electricity (amendment) act, 2007 and apart from other amendments in section 151 of the prinicipal act was also amended and provisions in sections 151, 151(a), 151 (b) were inserted. in the statement of objects and reasons for amending the act, it was stated as under: 4. as ..... re-examination, if any, as it may permit, the witness shall be discharged.3) the special court may, notwithstanding anything contained in sub-section (1) of section 260 or section 262 of the code of criminal procedure, 1973 (2 of 1974), try the offence referred to in sections 135 to 139 in a summary way in accordance with the procedure prescribed in the ..... report along with the complaint filed under sub-clause (1) to the court for trial under the act. (4) notwithstanding anything contained in sub-clauses (1), (2) and (3) above, the complaint for taking cognizance of an offence punishable under the act may also be filed by the appropriate government or the appropriate commission or any of their officer authorized by ..... report along with the complaint filed under sub-clause (1) to the court for trial under the act. (4) notwithstanding anything contained in sub-clause (1), (2) and (3) above, the complaint for taking cognizance of an offence punishable under the act may also be filed by the appropriate government or the appropriate commission or any of their officers authorized by .....
Tag this Judgment!Court : Sri Lanka Supreme Court
Decided on : Apr-04-2014
..... petitioner lodged an appeal with the commissioner general of inland revenue on 01.01.2007 in accordance with section 40 of the stamp duty act no. 43 of 1982 as amended by the stamp duty (special provision) act no. 12 of 2006 and/or read with section 136 of the inland revenue act no. 38 of 2000. thereafter, subsequent to further discussions between the petitioner and the ..... determine by order published in the gazette on every specified instrument..? thus, gazette notifications 1439/1 and 1465/19 are relevant in considering this issue as they were published under section 3 of act no. 12 of 2006. firstly, given that the interpretation of specific legislative provisions is called for, an evaluation of the type of interpretation that can be exercised by the ..... on the face of the share certificate. thus, the manner in which the sum was calculated can be elucidated as follows: 46, 373, 000 x 10 x 5/1000 = rs. 2, 318, 650/- on 06.12.2006, the deputy commissioner of the inland revenue responded by letter stating that in relation to no. 6 of gazette no. 1465/19, the definition ..... oxford dictionary]. indeed a share is defined as movable propertyunder the companies ordinance 1938 as well as the companies act no. 7 of 2007 but reference must also be made to the judgment of sharvananda c.j in ratwatte v goonesekera (1987) (2 slr 260) where it was stated that although shares have been defined as such this is for the purposes .....
Tag this Judgment!Court : Kerala
Decided on : Jun-03-2014
..... or business. after the foreign trade act, the matter is governed on the basis of the notification issued under section 3 or under section 5.17. as far as import of boric acid is concerned, going by the policy, it was free. the word free means that import could be made without licence. it is only by the amendment that from 7/4/2006, the ..... act 18. as far as section 2 of the act is concerned, it provides that the provisions of the act are in addition to any w.a. nos.617/2012 & others 23 other law for the time being in force. the foreign trade act was enacted after the act in the year 1992. the foreign trade act repeals the import and export control act 1947. going by m/s. indian ..... (n): copy of the minutes of the314h meeting of the registration committee dated241/11 r2(a): copy of3communication letter172/2004 ppi dated268/2005 and34-2007 by the ministry of agriculture department of agriculture & cooperation, government of india pj .....2/- ..2.. wa.no. 617 of 2012 --------------------------- r2(a): copy of insecticides act1968r2(b): copy of insecticides rules1971 r2(c): copy of the relevant directives ..... c. & p works state of a.p.(supra) words "law in force" will take in future law also. in this regard it must be noticed that if the foreign trade act applies, it inter alia provides power under section 3 for regulating imports or export of .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-04-2014
..... to the accuracy and integrity of this document chandigarh civil revision no.1130 of 2014 -3- section 20 before the amendment by civil procedure code in 1976 had two explanations being explanation i and ii. by amendment act, explanation i was omitted and explanation ii was re-numbered as the present explanation. explanation which was omitted reads as follows: ..... the dispute between them shall be tried in any one of such courts is not contrary to public policy and in no way contravenes section 28 of the indian contract act, 1872. therefore, if on the facts of a given case more than one court has jurisdiction, parties by their consent may ..... the place where it had its subordinate office it shall be deemed to be carrying on business at both places the language used in explanation ii would have been identical to that of explanation i which was dealing with a case of a person having a permanent dwelling at one ..... at both places in respect of any cause of action arising at the place where he has such temporary residence. the language used in explanation ii on the other hand which is the present explanation was entirely different. had the intention been that if a corporation had its principal office ..... 15 i attest to the accuracy and integrity of this document chandigarh civil revision no.1130 of 2014 -2- (civil) 141, wherein it was held as under:- on a plain reading of the explanation to section 20 civil procedure code it is clear that explanation consists of two parts, (i) before the word "or" .....
Tag this Judgment!Court : Delhi
Decided on : Aug-12-2014
..... police station kamla market on 29th july, 2009 under sections 366a, 368, 373, 323, 376, 109 read with section 34 of the indian penal code ( ipc hereafter) and sections 3, 4 and 5 of the crl rev.no.443/2009 & crl.m.a.no.3071/2010 2 immoral traffic (prevention) act, 1956 (hereafter referred to as the 'it act of 1956').3. as per the complaint, it appears that a & b ..... , reformation and other institutions to the prerogative of the states. as a result of the 42 nd crl rev.no.443/2009 & crl.m.a.no.3071/2010 20 constitution (amendment) act, 1976, education (at item no.25) and administration of justice, constitution and organisation of all courts, except the supreme court, and the high court (as item no.11a) were transferred ..... juvenile or the child as if the original order had been passed by itself . (emphasis supplied) 57. in exercise of the powers under section 68 of the jj act, 2000, the juvenile justice (care & protection of children) rules, 2007 (hereafter referred to as the jj rules) have also been notified. rule 25 provides the functions and powers of the child welfare committee ('cwc ..... of this family environment temporarily or permanently. crl rev.no.443/2009 & crl.m.a.no.3071/2010 52 63. rule 25 of the jj (care & protection of children) rules, 2007 dealing with the functions and powers of the child welfare committee also provides the steps which a committee is required to take so far as custody of children is concerned .....
Tag this Judgment!Court : Delhi
Decided on : Aug-26-2014
..... ,434/- and interest of rs.75,852/- totalling to rs.4,42,286/- on account of tax and interest.3. subsequently, the petitioner is stated to have realised that section 2 (14) of the said act which defined capital asset had been amended with effect from 01.04.2008 whereby paintings were specifically included in the expression capital asset . prior to 01.04.2008 paintings ..... , utensil or other article or worked or sewn into any wearing apparel; xxxx xxxx xxxx xxxx by virtue of the finance act, 2007 sub-clause (ii) of section 2(14) of the said act was substituted, with effect from 01.04.2008, by the following: (ii) personal effects, that is to say, movable property (including wearing apparel and furniture) held for personal use by the assessee or ..... has been rejected by the commissioner by virtue of the impugned order dated 25.03.2013.4. for the assessment year 2006-07 (i.e., prior to 01.04.2008), section 2(14), to the extent relevant for our purposes, read as under: (14) capital asset means property of any kind held by an assessee, whether or not connected with his business ..... even for assessment year 2006-07 (i.e., prior to 01.04.2008) was realized subsequent to her filing of the return and receipt of the intimation under section 143 (1) of the said act. thereupon, she moved an application seeking rectification of the mistake and consequent refund of the said amount of rs.4,42,286/-. that application was rejected by .....
Tag this Judgment!Court : Kerala
Decided on : Jan-06-2014
..... the absence of having proved that the 1st respondent has suffered mat.appeal no.10/05 :2. : any damages, decree for recovery of damages could not have been allowed. it is also contended that section 34 of the act was omitted by indian divorce (amendment) act, 2001 w.e.f. 3/10/2001 and therefore, the decree could not have been passed on 21st of june, 2004 ..... allowing recovery of damages.4. both these contentions will have to be answered in the light of the provisions contained in section 34 of the act, as it stood prior to the amendment. this section reads ..... .380/1998. the op was filed by the 1st respondent herein, impleading the 2nd respondent and the appellant herein as respondents 1 and 2, seeking divorce under section 10 of the divorce act, 1869 and damages under section 34 of the act.2. considering the oral and documentary evidence, the family court by its order under appeal accepted the case of adultery and dissolved the marriage ..... a provision conferring substantive rights, unless it is clarified by the legislature itself that the amendment or omission will be retrospective, such amendment or omission is always prospective.8. in so far as this case is concerned, section 34 of the divorce act, which was omitted w.e.f. 3/10/2001, is not a procedural provision and the omission of which will have no .....
Tag this Judgment!Court : Supreme Court of India
Decided on : May-07-2014
..... exhibition or training of bulls, whether castrated or otherwise as performing animals.7. moef, as early as on 2.3.1991, issued a notification under section 22 of pca act banning training and exhibition of bears, monkeys, tigers, panthers and dogs, which was challenged by the indian circus organization before the delhi high court but, later, a corrigendum was issued, whereby dogs were excluded from ..... benefited.60. we have got over those inequalities like castism, racism, sexism etc. through constitutional and statutory amendments, like articles 14 to 17, 19, 29 and so on. so far as animals are concerned, section 3 of the act confers right on animals so also rights under section 11 not to be subjected to cruelty. when such statutory rights have been conferred on animals, we ..... the notification dated 11.7.2011 issued by the central government under section 22(ii) of the pca act.3. we have two sets of cases here, one set challenges the division bench judgment of the madras high court at madurai dated 09.03.2007, filed by the animal welfare board of india (for short awbi ), writ petition no.145 of 2011 filed by an ..... reportable in the supreme court of india civil appellate jurisdiction civil appeal no.5387 of2014(@ special leave petition (civil) no.11686 of 2007) animal welfare board of india . appellant versus a. nagaraja & ors. . respondents with civil appeal no.5388 of2014(@ special leave petition (civil) no.10281 of 2009) civil appeal nos. 5389-5390 .....
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