Judgment Search Results Home > Cases Phrase: indian tolls west bengal amendment act 1978 Court: supreme court of india Page 10 of about 2,077 results (0.260 seconds)

Krishi Upaj Mandi Samiti Vs. Ms. Shiv Shakti Khansari Udyog and Others

Court : Supreme Court of India

..... the constitution (forty-fourth amendment) act, 1978 provided for compulsory acquisition of ..... of sugarcane will apply to transactions of sale and purchase of sugarcane between the occupiers of the factory and the sugarcane growers or sugarcane growers cooperative societies and the provisions of the market act being a general act with regard to agricultural produce will stand excluded and will not apply to such transactions of buying and selling of sugarcane between the occupiers of factories and the sugarcane growers or sugarcane growers ..... (b) xxxx xxxx xxxx(c) contribution to state marketing development fund;(d) meeting any expenditure for carrying out order of the state government and any other work entrusted to market committee under any other act;(e) contribution to any scheme for increasing agricultural production and scientific storage;(f) for development of market area in the manner prescribed;(g) to educate or promote and undertake sale of agricultural inputs, for ..... (2) the fund of the council shall consist ofa) grants, if any, made by the indian central sugarcane committee;b) grants, if any, made by the state government;c) sums received by the council by way of commission under section 21; andd) any other sums which may be credited to it under ..... the fund shall consist of the grants made by the indian central sugarcane committee and the state government, sums received by the council by way of commission under section 21 and any other sum which may be credited to the fund under .....

Common Cause a Registered Society Vs. Union of India and Others

Court : Supreme Court of India

Reported in : 1996IIIAD(SC)456; AIR1996SC3081; 1996(2)ALT1(SC); [1997]88CompCas1(SC); [1996]222ITR260(SC); JT1996(3)SC706; 1996(3)SCALE258; (1996)2SCC752; [1996]3SCR1208; 1996(2)LC267(SC

..... 48 has been inserted in section 139 of the income tax act by taxation laws (amendment) act, 1978 under which every political party is obliged to file every year ..... to be justification in law for the making and the acceptance of the contribution authorised by it.explanation : where a portion of a financial year of the company falls before the commencement of the companies (amendment) act, 1985 and a portion fails after such commencement, the latter portion shall be deemed to be a financial year within the meaning, and for the purpose, of this sub-section :(3) .... ..... person has not made a return (within the time allowed under sub-section (1) of section 139) to furnish a return of his income or the income of any other person in respect of which he is assessable under this act, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed, or](ii) to produce, or cause to be produced, such accounts or documents as the (assessing) officer may require, ..... secretary or by any other designation) of every political party shall, if the total income in respect of which the political party is assessable (the total income for this purpose being computed under this act without giving effect to the provisions of section 13a) exceeds the maximum amount which is not chargeable to income-tax, furnish a return of such income of the previous year in the prescribed form and ..... who rules over 850 million indians - are staged every 5/6 ..... indian national .....

Associated Indem Mechanical Pvt. Ltd. Vs. West Bengal Small Scale Indu ...

Court : Supreme Court of India

Reported in : AIR2007SC788; (SCSuppl)2007(2)CHN183; (2007)5MLJ775(SC); 2007(1)SCALE117; (2007)3SCC607; 2007(1)LC0163(SC); 2007AIRSCW489

..... . it is important to note that the aforesaid clause was introduced in section 3 of the act by an amendment made by west bengal act no ..... the prescribed authority sent a notice under section 3(1) of the west bengal government premises (tenancy regulation) act, 1976 (for short 'the act') to the appellant on 15.3.1999 as it failed to commence production and/or manufacturing activity, but the notice was returned with the postal endorsement 'abolished'. ..... , the west bengal government premises (regulation of occupancy) act, 1984 and here the definition of the word 'premises' as given in section 2(i) of the act reads as under:2(i) 'premises' means any building, shed or hut, used or intended to be used for residential purposes, and includes part of a building, shed or hut and a room or a seat in a room allotted separately, and also includes - (i) the ..... (2) in particular and without prejudice to the generality of the foregoing provisions, the west bengal public land (eviction of unauthorized occupants) act, 1962 shall not be applicable to any premises to which this act applies. ..... the preamble of the act says that it is an act to provide for the regulation of certain incidents of tenancy in relation to government premises in west bengal. ..... before we examine the contentions raised by learned counsel for the parties, it is necessary to refer to certain provisions of the west bengal government premises (tenancy regulation) act, 1976. .....

The State of West Bengal Vs. Kesoram Industries Ltd. and ors.

Court : Supreme Court of India

Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201

..... , by the central government cannottherefore, be minimized.the constitutional significance involved in these matters is required to beconsidered on the aforementioned backdrop.subject matter:the constitutionality of the cess act, 1880, west bengal primary educationact, 1973, west bengal rural employment and production act, 1976 as amendedby the west bengal taxation laws (amendment) act, 1992 whereby andwhereunder cess was levied on 'coal', 'tea', 'brick-earth' and 'minorminerals' is in question in this batch of appeals and writ petitions ..... the brickfield owners, have joined in filing awrit petition before this court wherein the constitutional validity of thevery same provisions as contained in the cess act, 1880, the west bengalprimary education act, 1973 and the west bengal rural employment andproduction act, 1976 ( both as amended by the bengal taxation lawsamendment act, 1992) has been put in issue, as has been subjected tochallenge by the coal mine owners and the tea estate owners disputing thelevy of ..... parliamentmust, thus, also be held to have power to impose tax on extracted mineral,de'hors the right to impose tax on mineral right, in terms of entry 97 oflist i.in union and state relations under the indian constitution by m.c.setalvad at page 54, the learned author states:"the exercise of this power has not only helped the union to legislate forits own purposes, but enabled it to come to the rescue of the ..... .)act xiv of ..... eight paise per kilogram was made effective from august, .....

The Mangalore Electric Supply Co. Ltd. Vs. the Commissioner of Income ...

Court : Supreme Court of India

Reported in : AIR1978SC1272; [1978]113ITR655(SC); (1978)3SCC248; [1978]3SCR913

..... capital gains were charged for the first time by the income-tax and excess profits tax (amendment) act, 1947, which inserted section 12b in the indian income-tax act, 1922. ..... the following question for the opinion of the high courtswhether, on the facts and in the circumstances of the case, the acquisition under the madras electricity supply undertakings (acquisition) act, 1954 came within the scope of section 12b of the indian income-taut act, 1922 so as to render liable any surplus arising from such acquisition to tax under s, 12-b of the actby its judgment dated august 25, 1971, the high court upheld the view ..... it involves for consideration the decision of the question whether compulsory acquisition of property falls within the scope of section 12b of the indian income-tax act, 1922, so as to render any surplus arising from such acquisition liable to tax under that section.6. ..... the levy on capital gains was, however, abolished by the indian finance act, 1949, which confined the operation of section 12b to capital gains arising before april 1, 1948 ..... after the amendment of section 12b by the act of 1956, the exception carved out by the proviso in favour of 'transfer of capital assets by reason of the compulsory acquisition thereof was ..... 1956, the income-tax officer considered the question whether the compensation received by the appellant for the acquisition of its undertaking was in the nature of a capital gain within the meaning of section 12b of the indian income-tax act, 1922. .....

Mangalore Electric Supply Co. Ltd. Vs. Commissioner of Income-tax, Wes ...

Court : Supreme Court of India

Reported in : AIR1978SC1272a; 1978(10)LC503(SC)

..... were charged for the first time by the income-tax and excess profits tax (amendment) act, 1947, which inserted section 12b in the indian income-tax act, 1922. ..... whether, on the facts and in the circumstances of the case, the acquisition under the madras electricity supply undertakings (acquisition) act, 1954 came within the scope of section 12b of the indian income-tax act, 1922 so as to render liable any surplus arising from such acquisition to tax under section 12b of the act by its judgment dated august 25, 1971, the high court upheld the view taken by the tribunal but granted to the appellant ..... 1972 first for our consideration the involves for consideration the decision of the question whether compulsory acquisition of property falls within the scope of section 12b of the indian income-tax act, 1922, so as to render any surplus arising from such acquisition liable to tax under that section.6. ..... the levy on capital gains was, however, abolished by the indian finance act, 1949, which confined the operation of section 12b to capital gains arising before april ..... after the amendment of section 12b by the act of 1956, the exception carved out by the proviso in favour of 'transfer of capital assets by reason of the compulsory acquisition thereof ..... , the income-tax officer considered the question whether the compensation received by the appellant for the acquisition of its undertaking was in the nature of a capital gain within the meaning of section 12b of the indian income-tax act, 1922. .....

R.K. Agarwalla and ors. Vs. State of West Bengal and ors.

Court : Supreme Court of India

Reported in : AIR1965SC995

..... that the acquisition 'for , the purpose of the sangha was mala fide,' that there was no compliance with the requirements of sections 40 and 41 of the land acquisition act in that in the agreement with the government of west bengal the clause relating to the benefit to the public by the said acquisition was vague and the benefit to the public provided thereby being illusory the proposed acquisition was a fraud ..... the appellants moved the high court of calcutta under article 226 of the constitution for an order in the nature of a writ of mandamus restraining, the government of west bengal, the board of revenue, the special officer and deputy secretary the government of west bengal, the second land acquisition collector, calcutta and tike members of the governing body of the sangha from giving effect to the declaration dated may 31, 1957 and subsequent ..... and any proceeding, order, agreement or action in connection with such acquisition shall be, and shall be deemed to have been, as valid as if the provisions of sections 40 and 41 of the principal act, as amended by this act, were in force at all material times when such acquisition was made or proceeding was held or order was made or agreement was entered into or action was taken. ..... act defines 'company'' as meaning a company registered under the indian companies act, 1882, and includes a society registered under the: societies registration act, 1960 and a registered society within the meaning of the co-operative societies act, .....

State of West Bengal and anr. Vs. E.i.T.A. India Ltd. and ors.

Court : Supreme Court of India

Reported in : AIR2003SC4126; JT2003(3)SC365; 2003(3)SCALE361; (2003)5SCC239; [2003]2SCR668; [2003]131STC111(SC)

..... . sub-section (1) thereof opens with a non-obstante clause, gives it over-riding effect over other provisions of the act and mandates that a casual trader shall be liable to pay tax on all his sales in west bengal o goods, other than the excluded goods, brought by him into west bengal from any place outside west bengal or on all his sales in west bengal of goods procured by him otherwise than by way of purchase from a person other than a registered dealer ..... . liability to pay tax on sales by casual trader - (1) notwithstanding anything contained elsewhere in this act, a casual trader shall be liable to pay tax on all his sales in west bengal of goods, other than those specified in schedule i or schedule iv or those notified under sub-section (2) of section 10, brought by him into west bengal from any place outside west bengal, or on all his sales in west bengal of goods, other than those specified in schedule i or schedule iv, procured by him otherwise than by way of purchase from a person other than a ..... . : [1962]1scr283 , the validity of section 8-a of the bengal finance (sales tax) (delhi amendment) act, 1956 was assailed in a writ petition filed under article 32 of the constitution ..... . it will be apposite to notice here section 4 of the indian evidence act, 1872, which defines, inter alia, the expressions 'may presume' and 'shall presume' .....

State of West Bengal and anr. Vs. West Bengal Government Pensioners As ...

Court : Supreme Court of India

Reported in : AIR2002SC538; (SCSuppl)2002(2)CHN155; [2002(94)FLR1078]; [2002]94ITR1078(SC); JT2002(Suppl1)SC73; 2002LabIC523; (2002)ILLJ1081SC; 2002(1)SCALE1; (2002)2SCC179; [2002]1SCR1;

..... union of india obliges the appellant to pay pension calculated on the revision scales of pay under the west bengal services (revision of pay and allowances) rules, 1990, to all the erstwhile employees of the state government irrespective of their date of retirement. ..... 67 deals with the amount of pension which is fixed on the emoluments which in terms of the definition of the word under section 7(1)(d) means the 'pay' as defined in rule 5 (28) of the west bengal service rules, part i which the officer was receiving immediately before his retirement. ..... reason of promulgation of the administrative tribunals act 1985, the second writ petition was transferred to the west bengal administrative tribunal. ..... it was also contended that after the west bengal services (revision of pay and allowances) rules, 1998 came into force all pensioners whether pre or post-1986 were entitled to revision of their pension based upon a notional fixation of pay as on 1.1.86 by adopting the same ..... consequently in the present case for the period in question, namely, pre-1.1.86 to 31.12.95 when the definition of 'emoluments' was not amended and pension continued to be calculated on the basis of the unrevised emoluments of the pre 1986 pensioners, no parity in the amount of pension can be granted. ..... pension schemes are based on the west bengal services (death-cum-retirement) rules 1971 (hereinafter referred to as the '1971 rules') which were framed under ..... this was affirmed in the indian ex-services league and ors. .....

State of West Bengal and anr. Vs. Road Transport Association, Silguri ...

Court : Supreme Court of India

Reported in : AIR2003SC2031; JT2003(2)SC522; 2003(2)SCALE612; (2003)3SCC593; [2003]2SCR335; [2003]131STC1(SC)

..... challenged before the west bengal taxation tribunal (for short, 'the tribunal') constitutional validity of the following provisions of the bengal finance (sales tax) act, 1941, as amended in 1993, (for short 'the act'): (i) explanation-i to sub-section (1a-1) of section 2;(ii) sub-sections (6) and (7) of section 4-c of the act and(iii) the legality of sub-rule (4) of rule 48-l of the west bengal sales tax rules, ..... upon information or otherwise, the commercial tax officer or inspector, authorised by the commissioner in that behalf, is satisfied that a casual trader is liable to pay tax under sub-section (1) of section 40 of the act on his purchases made in west bengal of goods, he is required to determine by a precise order in writing in form vib the amount of tax payable by such trader after taking into consideration the purchase bill memo, challan, or consignment note which may ..... it is seen that sub-section (1a-1) of section 2 of the act defines the expression 'casual trader' to mean: (i) a person, other than a registered dealer, who whether as a principal or agent or in any other capacity, (a) makes occasional purchases of goods in west bengal for purposes of his personal use or consumption in west bengal: or (b) makes occasional sales of goods in west bengal and has no fixed place of business in west bengal, and (ii) includes (a) a consignor or a consignee of goods in west bengal; or (b) a transporter as defined in clause (a) of the explanation to section 140 and (c) .....