Judgment Search Results Home > Cases Phrase: inland vessels act 1917 Page 11 of about 3,260 results (0.042 seconds)

Jularam Verma and ors. Vs. Harbanslal Chhabra and ors.

Court : Madhya Pradesh

Reported in : 1(1989)ACC104

..... the word 'common carrier' is defined under section 2 of carriers act as under:'common carrier' denotes a person, other than the government, engaged in the business of transporting for hire property from place to place, by land or inland navigation, for all persons indiscriminately;the aforesaid definition shows that unlike its meaning in common parlance, it denotes a person engaged in the business of transporting for hire property from place to place. ..... i am, therefore, of the opinion that in order that a person may be treated as carrier within the meaning of the aforesaid act, it is not essential that the person concerned should necessarily he owner of the vehicle also.6. ..... it is well known that in order to secure a permit for public carrier under the motor vehicles act, ownership of a vehicle is not a condition precedent. ..... the question for decision is whether it is essential to prove the ownership of the truck with the defendants before the liability can be fastened on them under the carriers act, 1865. ..... was admitted on the following substantial question of law:whether irrespective of the fact that defendants 1 and 2 were not the owners of the truck, they are liable for the damages under the carriers of goods act ?2. .....

North Goalpara Motor Workers' Cooperative Society Ltd. Vs. New India A ...

Court : Guwahati

..... the respondent insurance company appointed a surveyor to investigate into the damage caused to the vehicle in question in the bomb explosion and to estimate the loss, who in his report stated that the accident was purely an act of terrorism done by the terrorists and, therefore, question of payment of compensation did not arise as the insurance policy did not cover 'terrorist risk'. ..... company will indemnify the insured against loss of or damage to the motor vehicle and/or its accessories whilst thereon;(a) by accidental external means;(b) by fire, external explosion, self-ignition, lightning or burglary, house-breaking or theft;(c) by malicious act;(d) whilst in transit by road, rail, inland waterway, lift, elevator or air....3. ..... according to the insurance company, the accident was an act of terrorism and as per the terms and conditions of the policy, the claim of the petitioner association for compensation under such circumstances, was/is not covered by the ..... of 1990) under section 3/4 of the explosive substances act read with section 3 of tada (p) act and arrested some persons. ..... , the learned counsel for the petitioner association at this stage submits that the respondent insurance company may be directed to pay interest as per the provisions of the act. ..... with passengers in it at village baikhagaon when the explosion occurred; and that in these circumstances, the occurrence took place while the vehicle was 'in use' within the meaning of the provisions of the motor vehicles act. .....

Khan Bahadur Chowakkaran Keloth Mammad Keyi Vs. Wealth Tax Officer, Ca ...

Court : Kerala

Reported in : AIR1966Ker77; [1966]60ITR737(Ker)

..... dayabhaga joint families, but also all undivided families of hindus, such as, namboodiri makkathayam families, hindu warumakkathayam tarwads, such as nair and 'ezhava tarwads, that they are being assessed under the act as 'hindu undivided family', that non-hindu undivided families are comprehended by the term 'individual' and are being assessed as such, and that in any event moplah marumakkathayam tarwads are so ..... that if non-hindu undivided families as aforesaid are looked upon as groups of individuals and therefore comprehended by the term 'individual', 'these families have been discriminated against by reason of the schedule of the act, part i, paragraph a, which has prescribed a lower limit of exemption for 'individual' as against ahigher limit for 'hindu undivided family' and that, if for that reason, non-hindu undivided families are ..... rule insisting on the construction of a legislative entry in its widest amplitude, i shall be experiencing great difficulty in imagining, that a joint family can ever be comprehended by the term 'individual', in a taxing act, especially in the context of the antithesis mentioned, in the case of banarasi dass, : [1965]56itr224(sc) cited, the supreme court stated the converse position at page 1391 to be that;'the tax legislation may ..... the validity of the assam taxation (on goods carried by road oron inland waterways) act 10 of 1961 was attacked, inter alia on the ground that the act had singled out only tea and jute as objects of taxation. .....

Sharda Associates Vs. United India Insurance Company Ltd.

Court : Supreme Court of India

..... b) under section ii except so far as is necessary to meet the requirements of the motor vehicles act, 1988, in respect of liability incurred by the insured arising out of the operation as a tool of such vehicle or of plant farming part of such vehicle or attached thereto. n.b. ..... whilst in transit by road rail inland waterway lift elevator or air; x. ..... commission has to exercise the jurisdiction vested in it only if the state commission or the district forum has either failed to exercise their jurisdiction or exercised when the same was not vested in them or exceeded their jurisdiction by acting illegally or with material irregularity. ..... court held that the ncdrc should not have interfered with the concurrent findings of fact in the judgments impugned before it, particularly having regard to the nature of jurisdiction conferred upon it by section 21 of the consumer protection act 1986: 17. ..... 12 counsel appearing on behalf of the appellant submitted that ncdrc could not have reappreciated the facts in its revisional jurisdiction of ncdrc under section 21(b) of the consumer protection act 1986. ..... by malicious act; viii. .....

Transport Corporation of India Vs. Chairman, Municipal Council, Munici ...

Court : Madhya Pradesh

Reported in : AIR1963MP253; 1963MPLJ303

..... is intended to safeguard by making the said provisions, the conclusion appears to us to be inevitable that the content of freedom provided for by article 301 was larger than the freedom contemplated by section 297 of the constitution act of 1935, and whatever else it may or may not include, it certainly includes movement of trade which is of the very essence of all trade and is its integral part, if the transport or the movement of goods ..... the learned counsel for the petitioner it is sufficient to say that in that case the tax imposed under the bihar taxation on passengers and goods (carried by public service motor vehicles) act, 1961, was a tax on the movement, transport or carriage of goods and the learned judges of the patna high court held that the tax levied under that ..... the petitioners contended in the trial court and before the learned single judge that the provisions contained in section, 132 (f) of the madhya bharat municipal corporation act, 1956, empowering the corporation to impose an octroi on animals or goods brought within the city for sale, consumption or use therein was ultra vires as the levy of octroi duty ..... for these reasons, we are of the opinion that the petitioners' contention that section 132(f) of the madhya bharat municipal corporation act, 1956, empowering the corporation to impose an octroi tax on animals or goods brought within the city for sale, consumption or use therein is ultra ..... taxes on goods and passengers carried by road of on inland waterways. .....

Nava Bharat Ferro Alloys Ltd. Vs. Union of India (Uoi)

Court : Andhra Pradesh

Reported in : (2005)186CTR(AP)451; 2005(185)ELT236(AP); 2006[3]STR565

..... the argument is that the finance act, 1994 as amended by finance act, 1997, finance act, 2000 and finance act, 2003, are ultra vires on the ground that taxes on goods and passengers carried by road or inland waterways is within the exclusive domain of ..... : [1964]5scr975 .an act [assam taxation (on goods carried by road or on inland waterways) act (10 of 1961)], enacted by assam state legislature, was subject-matter of ..... 65(41)(m): 'taxable service' means any service provided (a) xx xx xx (b) xx xx (c) xx xx xx (m) to a customer, by a goods transport operator in relation to carriage of goods by road in a goods carriage.section 66(3) : 'with effect from the date notified under section 84 of the finance act, 1997 (26 of 1997), there shall be levied a service tax at the rate of five per cent of the value of the taxable services referred to in sub-clauses (g), (h), (i), (j), (k), (l), (m), (n) and (o) of clause (41) of section 65 which are provided to any person by the person ..... responsible for collecting service tax.sections 65(7), 65(18a) and 65(18b) of finance act, 2000 reads as under:section 65(7) : 'assessee' means a person liable for collecting the service tax and includes-(i) his agent; or(ii) in relation to services provided by a clearing and forwarding agent, every person who engages a clearing and .....

Jindal Stripe Ltd. and ors. Vs. State of Haryana and ors.

Court : Supreme Court of India

Reported in : JT2003(8)SC62; (2004)136PLR601; 2003(8)SCALE122; (2003)8SCC60; [2004]134STC303(SC)

..... ultimately the entry tax only falls on concerns like the appellants which, by virtue of the provisions of the central sales tax act, 1956 pay sales tax on the purchase of raw material and sale of finished goods to other states and do not pay sales tax to the ..... local area' has been defined in section 2(14) of the act as meaning:'an area within the limits of a municipal corporation established under the haryana municipal corporation act, 1994 (haryana act 16 of 1994), or a municipality established under the haryana municipal act, 1973 ( haryana act 24 of 1973), or a town board or a cantonment board established under the cantonment act, 1924 (central act 2 of 1924), or a zila parishad established under the haryana panchayati raj act, 1994 ( haryana act no. ..... in this batch of appeals, the constitutional validity of the haryana local area development tax act, 2000 has been challenged primarily on two grounds, first: that the act is violative of article 301 of the constitution and is not saved by article 304 and second: that the act in fact seeks to levy sales tax on inter-state sales, which is outside the competence of the ..... we do not consider it appropriate to discuss the various provisions of the act which have been analyzed by the parties before us but only highlight the aspects of the act which, in our opinion, are relevant for the purpose of this reference under ..... which was challenged in atiabari tea was the assam taxation (on goods carried by roads and inland waterways) act, 1954. .....

Commissioner of Income-tax Vs. Digvijay Cement Co. Ltd.

Court : Supreme Court of India

Reported in : (1998)150CTR(SC)206; [1998]232ITR709(SC); (1998)9SCC476a

..... however, having regard to the types of vessels that are entitled to depreciation like dredgers, tugs, barges, survey launches, fishing vessels with wooden hull and also vessels ordinarily operating on inland waters, we agree with the view of the high court that an expanded meaning has to be given to 'ships' and pontoons will come within that expanded meaning.6. ..... vessels ordinarily operating on inland waters- (i) speed boats ; (ii) other vessels.4. ..... having regard to the width of the meaning given to the word 'ships' in the depreciation table, it is clear that a flat bottomed boat used as ferry-boat will clearly come within the description 'vessels ordinarily operating on inland waters'. ..... ocean going ships- (i) fishing vessels with wooden hull ; (ii) dredgers, tugs, barges, survey launches and other similar ships used mainly for dredging purposes ; (iii) other ships.2. ..... section 32 of the act deals with the depreciation of buildings, machinery, plant or furniture, owned by an assessee. ..... the following question of law was referred by the tribunal to the high court (see : [1986]159itr253(guj) : [1986]159itr253(guj) ), for its opinion under section 256(1) of the income-tax act, 1961. ..... the word 'ship' has not been defined in the act. .....

Panduronga Timblo Industries Vs. Union of India and Others

Court : Supreme Court of India

Reported in : AIR1992SC1194; JT1992(2)SC277; 1992(1)SCALE674; (1992)2SCC635; [1992]2SCR210; 1992(1)LC670(SC)

..... in order to appreciate this contention based on the various entries in list i and list iii above, it may be appropriate to read those entries at this stage:list ientry 24-shipping and navigation on inland waterways, declared by parliament by law to be national waterways, as regards mechanically propelled vessels; the rule of the road on such waterways.entry 25-maritime, shipping and navigation, including shipping and navigation on tidal waters; provision of education and training for the mercantile marine and regulation ..... thus according to the learned counsel for the appellants a boat is a small vessel not mechanically propelled but propelled exclusively by oars and entry 58 in list ii of the viith schedule can be invoked for levying a tax on such a vessel and not on a 'barge' which, as the definition in section 2(1) of the act conveys, is a mechanically propelled water craft. ..... counsel for the appellants contended that the word 'boat' cannot include a mechanically propelled vessel and since the definition of a 'barge' in section 2(1) of the act means a mechanically propelled water craft used or capable of being used as a means of transport of minerals, it cannot be termed as a boat to attract the legislative power conferred by entry 58 in list ii of the viith schedule and hence the impugned legislation is ..... according to the general clauses act a 'ship' shall include a vessel of every description used in navigation and not exclusively propelled by oars. .....

Commissioner of Income-tax Vs. Shri Digvijay Cement Company Ltd.

Court : Gujarat

Reported in : (1986)53CTR(Guj)274; [1986]159ITR253(Guj)

..... with which we are concerned, namely, 1971-72, the tribunal affirmed the view of the appellate assistant commissioner that the assessee-company is entitled to the relief under section 80j of the income-tax act, 1961, in respect of all the three units on the concession of the parties that the earlier decision of the tribunal holding that the assessee-company is entitled to section 80j relief in ..... of 40% instead of 25% on the basis of plant (2) whether, on the facts and in the circumstances of the case, the tribunal has been right in law in allowing relief under section 80j of the income-tax act, 1961, in respect of sikka 4th expansion unit, bombay cement mills 1st expansion, and asbestos products division 1st expansion unit by the assessee : (3) whether, on the facts and in the circumstances of the case, the ..... the broad classification is ocean-going ships and vessels operating in inland waters and the term 'vessels' means crafts or ships, and crafts are not necessarily self-propelled (see ..... the view which we are inclined to take and that is the insertion of a new provision in section 35d in the income-tax act, 1961, which of course permits the amortisation of capital expenditure, inter alia, for preparation of feasibility report under specified conditions. ..... present case (at the instance of the commissioner) relates to the relief under section 80j of the income-tax act, 1961, in respect of sikka factory, 4th expansion unit, bombay cement mills 1st expansion and asbestos products .....