Court : Mumbai
Decided on : Nov-05-2014
..... in march, 2000/ november, 1999, but the assessee choose not to file return and disclose that income. 10. she invites attention to the amendment effected in 2009 to the income tax act,1961, vide section 2(29ba) where the parliament has added the definition of phrase "manufacture". she contends that sweeper, clerk, peon are not ..... its judgment in case of south arcot dist. co.op marketing society ltd. (supra), has considered the provisions of section 14(3)(v) of the indian income tax act, 1922. the exemption provided for, was found to be with a view to encourage the cooperative societies to construct warehouses which were likely to be useful ..... working as casuals, were engaged in the manufacturing process was not in dispute. 21. here the provisions of section 80 ia (2)(v) of the income tax act employs two phrases; first one is "industrial undertaking" and the second is "manufacturing process". this clause (v) considers the industrial undertaking which manufactures or process articles or .....
Tag this Judgment!Court : Mumbai Aurangabad
Decided on : Nov-27-2014
..... 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 ..... 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 ..... courts has almost obliterated the distinction between the two jurisdictions. while exercising jurisdiction to issue a writ of certiorari the high court may annul or set aside the act, order or proceedings of the subordinate courts but cannot substitute its own decision in place thereof. in exercise of supervisory jurisdiction the high court may not only .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-21-2014
..... attached to the office or by reason of the powers vested in him, functions mainly of a managerial nature.?(emphasis supplied) (note: by maharashtra act no.xxiii of 2006 dated 26.2.2006, by amendment in sub-clause (iv) words one thousand six hundred rupees? are substituted by six thousand five hundred rupees?) a plain reading of the ..... the work done by him will not convert his employment as a clerk into one in supervisory capacity. this principle finds support from the decisions of this court in south indian bank ltd. v. a.r.chacko and management of m/s.may and baker (india) ltd. v. their workmen. in the present case, we have, therefore, ..... , technical, operational, clerical or supervisory work for hire or reward, whether the terms of employment be express or implied, and for the purposes of any proceeding under this act in relation to an industrial dispute, includes any such person who has been dismissed, discharged or retrenched in connection with, or as a consequence of, that dispute, or .....
Tag this Judgment!Court : Mumbai Goa
Decided on : Jan-20-2014
..... /0 and survey no.65? (ii) whether the defendants prove that the suit properties belong to them? (iii) whether the defendants prove that suit is barred under the indian forest act in view of publication to notification under section 4? (iv) what relief? what order? 17. issues no. 1 to 3 are answered in negative by the trial court ..... the pendency of the suit, according to the plaintiff, the defendants allowed one agency to do mining activities in the suit property. to that effect the plaint was amended. 8. it is the case of the plaintiffs that remaining portion of survey no.62/0 belongs to the communidad of rivona but since they abandoned the claim over ..... trial court has not framed issue of limitation. it appears that with regard to provisions of section 20 of the indian forest act and on the basis of the contentions of the defendants that notification was issued under the forest act, to declare the suit property as forest, some issue of jurisdiction was framed. the issue could have been there .....
Tag this Judgment!Court : National Consumer Disputes Redressal Commission NCDRC
Decided on : Feb-19-2014
..... view to obviate any confusionthe expression large scale? is not a very precise expressionparliament stepped in and added the expla-nation to section 2(d)(i) by ordinance/amendment act, 1993. the explanation excludes certain purposes from the purview of the expression commercial purpose?a case of exception to an exception.? 17. reliance was also placed on morgan stanley ..... was inserted by act 50 of 1993. it was further substituted w.e.f. 15.3.2003. the ..... must be borne in mind that the definition consumer?, has been amended, from time-to-time. the main question is, when the cause of action was arisen. the definition consumer?, was amended by act 50 of 1993, w.e.f. 18.6.1993. again, it was amended in the year 2003 by act 62 of 2002, w.e.f. 15.3.2003. earlier expression .....
Tag this Judgment!Court : Canada Supreme Court
Decided on : Mar-21-2014
..... ), as that court was also located in ottawa. at the time, there were only two judges on the exchequer court the judge? and the assistant judge? (an act to amend the exchequer court act, s.c. 1912, c. 21, s. 1). [137] importantly, the assistant judge at the time was a judge from quebec. appointing any judge of the exchequer court ..... in 1949, when the number of judges of the court increased to nine and the ratio of quebec judges was preserved by increasing their number to three: an act to amend the supreme court act, s.c. 1949 (2nd sess.), c. 37, s.1. [26] the current text of ss. 5 and 6 dates to the statutory revisions of 1985. ..... the eligibility requirements set out in s. 6 relate to the composition of the court and are, therefore, constitutionally protected. under s. 41(d) of the constitution act, 1982, any amendment in relation to the composition of the supreme court of canada may only be made by proclamation issued by the governor general under the great seal of canada authorized .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-26-2014
..... the sales tax officer cancelled the specification and issued a show cause notice as to why registration should not be amended so as to exclude certain items. the assessee in reply to the show cause notice contended that all the ..... raw material of sugar after conversion into steam. the water storage tank is a component of main machinery viz. boiler and the excise duty paid on the inputs in the construction of water storage tanks were held eligible for availing ..... tele ventures ltd vs. state of maharashtra, ( 2007 vol 109 (1) bom l.r. 0585); (vii) municipal corporation of greater bombay vs. indian oil corporation, (1991 supp (2) scc 18.); (viii) cellular operators association of india and ors. vs. municipal corporation of delhi etc., ( ..... 'cinema arc carbons' can, therefore, be brought under entry no.4 of schedule i of a.p. general sales tax act,1957, which reads as under:- cinematographic equipment, including cameras, projectors, and sound recording and reproducing equipment, lenses, films and .....
Tag this Judgment!Court : Karnataka
Decided on : Oct-17-2014
..... the petitioner on bail in the event of his arrest for the offences punishable under sections 13(1)(c)(d)(ii) and (iii) of the prevention of corruption act, 1988 and section 420 of ipc, registered in respondent - police station crime no.7/2014, subject to the following conditions: i. the petitioner shall execute a bond for a sum of rs.1 ..... sections 13(1)(c)(d)(ii) and (iii) of the prevention of corruption act, 1988 and section 420 of ipc, registered in respondent - police station crime no.7/2014. 2. heard the arguments of the learned senior counsel appearing for the petitioner/accused no.9 and also ..... no.7/14 of mysore lokayuktha p.s., mysore, for the offencs p/u/s 13(1)(c)(d)(ii) and (iii) of the prevention of corruption act, r/w sec. 420 of ipc.) 1. this petition is filed by the petitioner/accused no.9 under section 438 of cr.p.c. seeking his release on bail for the offences punishable under .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-23-2014
..... the post of motor vehicles inspectors under the karnataka general services (motor vehicles branch) (recruitment) rules, 1976, as amended by notification dtd. 24.11.2005 in exercise of the power conferred by the karnataka state civil services act, 1978, are as follows: "(1) must be holder of diploma in automobile engineering of not less than three years ..... invalid merely because it incidentally encroaches on matters assigned to another legislature. (see state of karnataka v. ranganatha reddy (air 1978 sc 215); k.s.e. board v. indian aluminium co.(air 1976 sc 1031); subrahmanyam chettiar v. mutuswami; prafulla kumar mukherjee v. bank of commerce; ganga sugar co. v. state of u.p.). we, therefore, ..... . we may also state that sub-sec.(4a) of section 5 of the boilers act, 1923 is similar to sub-sec.(4) of s.213 of the m.v.act, 1988, whose subject matter of legislation is also relatable to concurrent list - list iii (entry 37 - boilers). the said sub-sec.(4a) reads as follows: "(4a) no person shall .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-08-2014
..... their production or manufacture on his own account" 11. the facts being undisputed, the only issue that arose before the tribunal was "whether the definition having been either amended or an explanation inserted thereto would result in any change in the legal position". 12. we do not wish to once again burden this judgment with the manufacturing activities ..... the observations of the hon'ble supreme court in the case of union of india vs. indian aluminium reported in : 1995 (77) e. l. t 268 (sc) are nullified with the change in law. with the amendment in section 2(d) of the central excise act, 1944, the produce aluminium dross and skimming are deemed to be marketable. they are capable ..... court : [2003 (158) e. l. t 3 (sc)], and this time, the argument was in relation to cinder, which is unburnt or partly burnt pieces of coal in boiler. in that regard, the arguments of the revenue have been noted in paras 2 and 3. thereafter, the hon'ble supreme court discussed as to what is cinder. in paras .....
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