Judgment Search Results Home > Cases Phrase: interest tax act 1974 section 27 power to make rules Sorted by: recent Court: us supreme court Page 1 of about 4,132 results (0.224 seconds)

A.a. Padmanbhan Vs. The State of Kerala

Court : Supreme Court of India

..... in all cases in which the president or the governor exercises his functions conferred on him by or under the constitution with the aid and advice of his council of ministers he does so by making rules for convenient transaction of the business of the government of india or the government of the state respectively or by allocation among his ministers of the said business, in accordance with articles 77(3) and ..... both articles 77(3) and 166(3) provide that the president under article 77(3) and the governor under article 166(3) shall make rules for the more convenient transaction of the business of the government and the allocation of business among the ministers of ..... the above statutory scheme indicates that there are 15 three steps in exercise of power under section 15, they are: (a) satisfaction of the government that in the public interest it is necessary to take control of any category of institution; (b) resolution of the legislative assembly approving the proposal for taking over the schools; and (c) issuance of notification in the gazette to take over with effect ..... mention here that, in the affidavit filed on behalf of the state, it was clearly stated that the state government had already taken a decision to acquire the schools in public interest by invoking the powers under section 15 of the ke act. 15. ..... , (1974) 2 scc831while considering the constitutional provisions regarding function of the president of india and governor of the state laid down following in paragraphs 30 .....

Guvala China Venkatesu and Another Vs. State of Andhra Pradesh

Court : Supreme Court of India

Reported in : AIR1991SC1926; 1991CriLJ2326; 1991Supp(2)SCC727

..... 2, stands convicted under section 302/34, i.p.c. .....

Patasibai and ors. Vs. Ratanlal

Court : Supreme Court of India

Reported in : (1990)92BOMLR228; JT1990(3)SC68; 1990(1)SCALE279; (1990)2SCC42; [1990]1SCR172

..... having reached this conclusion, it is unnecessary to adopt the technical course of directing the trial court to make the consequential order of rejecting the plaint and, instead, we adopt the, practical course of making that order in this proceeding itself to avoid any needless delay in conclusion of this futile litigation.15. ..... 1 and 2 gave up all their rights including the interest acquired by them from defendant no.3, puranmal under the sale-deed executed in their favour. ..... the next ground is that there is no consideration for abandonment of the interest of puranmal which renders the corresponding term void. ..... has no application since the decree assailed in the suit is of a date much prior to insertion of rule 3a by amendment with effect from 1.2.1977. ..... one of the agreed terms was that defendant no.3 puranmal should be discharged from the suit apparently because he had no interest in the suit. ..... 1 and 2 who alone thereafter remained the interested parties. ..... mishra, advocate, was required to act in terms of the compromise between the parties which required confirmation of accounts from the account-books of the partnership and thereafter distribution of the surplus between the plaintiff and defendant nos. ..... he also contended that even if rule 3a inserted in order 23, c.p.c. ..... amendment act, 1976 with effect from 1.2.1977 does not apply to the present suit challenging the decree passed prior to the amendment, this suit is barred also in accordance with the unamended provision existing earlier .....

R.B. Shreeram Durga Prasad and Fatechand Nursing Das Vs. Settlement Co ...

Court : Supreme Court of India

Reported in : AIR1989SC1038; (1989)75CTR(SC)187; [1989]176ITR169(SC); JT1989(1)SC234; 1989(1)SCALE247; (1989)1SCC628; [1989]1SCR335

..... given to the applicant of being heard.provided further that an application shall not be proceeded under this sub-section if the commissioner objects to the application on being proceeded with on the ground that concealment of particulars of income on the part of the applicant or perpetration of fraud by him for evading any tax or other sum chargeable or imposable under the indian income-tax act, 1922 (xi of 1922), or under this act' has been established or is likely to be established by any income ..... order, it appears to us, that though the appellant had made submissions on the commissioner's objections but there was no clear opportunity given to the appellant to make submissions on the commissioner's objections in the sense to demonstrate to that the commissioner was not justified in making the objections and secondly, the commission should not accept or accede to the objections in the facts and circumstances of the present case. ..... , as mentioned hereinbefore, on 1st april, 1979, the finance act, 1979 inserted sub-section (ia) to section 245(d) which empowered the settlement commission to over rule the objections of the commissioner. ..... so then the application made for the settlement under section 245c was still pending before the commission when the amendment made to the finance act of 1979 came into effect and the said amendment being procedural, it would govern the pending proceedings and the commission would have the power to overrule the objections of the commissioner. dr. .....

Samir Kumar Das Vs. State of West Bengal

Court : Supreme Court of India

Reported in : JT1988(2)SC78; 1989Supp(1)SCC23

..... we accordingly maintain the conviction of the appellant under section 7(1)(a)(ii) of the act for contravention of paragraph 3(2) of the order.4. ..... on a written complaint by pw 4 the appellant was prosecuted under section 7(1)(a)(ii) of the essential commodities act, 1955 for contravention of paragraph 3(2) of the west bengal imported vegetable oils (prohibition of unauthorised sale) order, 1984 in the court of the judge, special court (e.c.act) hooghly. ..... court was not justified in dismissing the appeal summarily and secondly, there was not an iota of evidence that the article seized was imported rapeseed oil and therefore the conviction of the appellant under section 7(1)(a)(ii) for violation of paragraph3(2) of the order cannot be sustained. .....

Bhagwan Dass Chopra Vs. United Bank of India and ors.

Court : Supreme Court of India

Reported in : AIR1988SC215; JT1987(4)SC373; (1988)ILLJ427SC; 1987(2)SCALE1107; 1987Supp(1)SCC536; [1988]1SCR1088; 1989(1)SLJ92(SC)

..... rights and liabilities of one company or corporation stand transferred to or devolve upon another company orcorporation either under a private treaty, or a judicial order or under a law, the transferee company or corporation as a successor-in-interest becomes subject to all the liabilities of the transferor company or corporation and becomes entitled to all the rights of the transferor company or corporation subject to the terms and conditions of the contract of transfer or merger, the ..... may by leave of the court be continued by or against the person to or upon whom such interest has come or devolved is applicable to the proceedings before the industrial tribunal has been brought to our ..... already taken place in those proceedings will continue to operate against and be binding on the transferee company or corporation in the same way in which they operate against a person on whom any interest has devolved in any of the ways mentioned in rule 10 of o. ..... section 18 of the industrial disputes act, 1947, however, provides that an award of a labour court, tribunal or national tribunal which has become enforceable shall be binding on all parties to the industrial dispute; all other parties summoned to appear in the ..... have entitled in the ordinary course a party to a proceeding to recall a witness whose evidence had already been completed for further cross-examination the united bank of india could not make such a claim at all. ..... , new delhi on july 12, 1974 as a clerk-cum-typist and was ..... 1974 .....

Advocates' Association, High Court, Madras Vs. State of Tamil Nadu and ...

Court : Supreme Court of India

Reported in : 1986(2)SCALE907; 1987Supp(1)SCC10

..... should be regularised within the limits of the ratio prescribed by the recruitment rules, it is obvious that the regularisation of temporary judicial magistrates, 2nd class who are found fit by the high court should be made in accordance with the quota prescribed by the recruitment rules and if they cannot be regularised within their quota in a particular year in which they have been appointed, they would have to be pushed down in order that they may be absorbed within their ..... but we do not wish to make a final order embodying this suggestion in a direction until we have had the benefit of the opinion of the high court in this regard. ..... this regularisation will be within the limits of the ratio prescribed by the recruitment rules. .....

Commissioner Vs. Tufts

Court : US Supreme Court

..... 300 certiorari to the united states court of appeals for the fifth circuit syllabus section 72(d) of the internal revenue code of 1954 (irc) provides that liabilities involved in the sale or exchange of a partnership interest are to be treated "in the same manner as liabilities in connection with the sale or exchange of property not ..... the building for nearly seven years, hoping to turn it into a profitable venture; during that period, she claimed income tax deductions for depreciation, property taxes, interest, and operating expenses, but did not make payments upon the mortgage principal. ..... because the value of the property in that case exceeded the amount of the mortgage, it was in crane's economic interest to treat the mortgage as a personal obligation; only by so doing could she realize upon sale the appreciation in her equity represented by the ..... [ footnote 8 ] although the crane rule has some affinity with the tax benefit rule, see bittker, supra, at 282; del cotto, sales and other dispositions of property under section 1001: the taxable event, amount realized and related problems of basis, 26 ..... in upholding the commissioner's interpretation of 113 (a)(5) of the 1938 act, [ footnote 3 ] the court observed that to regard merely the taxpayer's equity in the property as her basis would lead to depreciation deductions less than the actual physical deterioration of the property, and ..... in 1974, f&h; foreclosed, and the department of housing and urban development paid off the lender .....

K. Jagannadha Rao Vs. State of Andhra Pradesh and Others

Court : Supreme Court of India

Reported in : AIR1981SC1519; 1981LabIC1096; (1981)IILLJ252SC; 1981(3)SCALE1079; (1981)3SCC604; [1982]1SCR69; 1981(2)SLJ234(SC); 1981(13)LC601(SC)

..... rule 3 of the andhra pradesh police service rules not states specifically that appointments to category 2 from category 3 shall be considered as transfer making rule 33 (c) of the andhra pradesh state and subordinate services rules ..... to support the contention that such an appointment is by way of promotion the following features are pointed out from the 1966 rules: (ii) not more than two persons can be appointed deputy superintendents of police from category 3 to category 2 every year ; (ii) the officers have to complete 8 years of service in category 3 before they can be appointed to category 2 ; ..... of the high court dismissed the petition, his decision was reversed by a division bench on appeal declaring 'rule 3(d) is discriminatory and violative of the principles of equality in article 16 of the constitution of india.' ..... in the writ petition are deputy superintendents of police appointed from category 3 to category 2 under the 1966 rules ; they were working as assistant commandants in category 3 before appointment to category 2. ..... the andhra pradesh police service rules, 1966, described as special rules for andhra pradesh police were also made in exercise of the powers conferred by the proviso to article ..... rule 5(1) of the andhra pradesh civil services (classification, control and appeal) rules, 1963, framed in exercise of the powers conferred by the proviso to article 309 of the constitution of india, classifies the civil services of the state into (a) the state services, and .....

Kamal Kanti Dutta and ors. Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : AIR1980SC2056; 1980LabIC1090; (1980)IILLJ182SC; (1980)4SCC38; [1980]3SCR811

..... or such vacancies as may be required to be filled in during any particular period and the number of candidates to be recruited by each method and if the so called quota is not statutory but merely a guideline, the government whenever making appointment would be acting in exercise of power conferred by rule 4 which leaves it to the discretion of the government to decide from what source recruitment should be made and what must be the quantum of vacancies that must be filled in at a given point of time and such appointment could ..... a bare perusal of the section would show that the power to make appointments in the case of service of federation and posts in connection with the affairs of the federation was conferred on the governor-general or such person as he may direct ..... the court's discretion should be guided by such consideration whether in the interest of public good or for any other valid or compulsive reasons it is necessary that the earlier decision should be ..... is true that the constitution does not place any restriction on our powers to review our earlier decisions or even to depart from them and there can be no doubt that in matters relating to the decision of constitutional points which have a significant impact on the fundamental rights of citizens, we would be prepared to review our earlier decisions in the interest of public good. ..... on january 1, 1966 he was promoted as income-tax officer, class i, which post he was holding on the date of the petition, february 8, 1974. .....