Court : Mumbai
Decided on : Dec-31-1992
Reported in : [1993]201ITR348(Bom)
..... [1988] 68 stc 421, the observations of the supreme court are that the maxim contemporanea exposition is applicable in construing ancient statutes but not to interpreting acts which are comparatively modern. the observation further reads that, in a modern progressive society, it would be unreasonable to confine the intention of a legislature to ..... . 3. the state governments and the union territories running lotteries are, therefore, requested to deduct tax at source at the rates prescribed by the annual finance act in respect of 'lotteries or crossword puzzles' from 'lucky dip' prizes by lottery agents. 4. this clarification may please be brought to the notice of ..... relate to an interest of a trustee. that apart in exceptional cases as the expression 'ordinarily' indicates, a person who has been prejudicially affected by an act or omission of an authority can file even through he has no proprietary or fiduciary interest in the subject-matter thereof. 19. in fertilizer corporation kamgar union .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-31-1992
Reported in : 1993(1)ALT529
..... him, or an arbitrator. the execution proceedings are initiated for recovery of the amount as determined by the arbitrator and, therefore, under section 70(a) of the act the registrar or any person authorised by him is entitled to recover the amount. rule 2(k) of co-operative societies rules (hereinafter referred to as 'the ..... petitioner who had approached the second respondent for setting aside the sale; that he did not raise any objection about the jurisdiction of the second respondent to act as the sale officer and also as the registrar of the district and having voluntarily submitted to the jurisdiction of the second respondent, he cannot complain in ..... sale certificate was issued to the fourth respondent on 22-1-80. thereafter the petitioner filed a revision petition before the first respondent under section 77 of the act which was dismissed. challenging that order, the writ petition was filed.3. the learned single judge upheld the submission of the writ petitioner that the action of .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Jaipur
Decided on : Dec-31-1992
Reported in : (1993)45ITD109(JP.)
..... notwithstanding that such payments are illegal or opposed to public, or have pernicious consequences to the nation's life as a whole. section 23 of the contract act equates an agreement or contract opposed to public policy, with an agreement or contract forbidden by law.11. in arriving at the above conclusions, their lordships considered ..... to kerala.the assessee claimed the amount as expenditure incurred wholly and exclusively in the course of business and claimed deduction under section 37(1) of the it act. the ito rejected the plea. on appeal, the aac held that the payment was only voluntary. the assessee carried the matter in further appeal which was ..... carry on its business. learned counsel for the revenue addressed arguments to us on the assumption" that the expenditures sought to be deducted constituted improper or illegal acts and that expenditures incurred even in a lawful business are not eligible for deduction. one view may be that if profits derived from an illegal business are .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Madras
Decided on : Dec-31-1992
Reported in : (1993)45ITD124(Mad.)
..... per share. by allotting the right shares exclusively to the indian shareholders at par, the indian directors gained an illegal advantage for themselves.16. the learned acting chief justice who tried the company petition found defects and infirmities in the meeting of the board, of directors held on may 2, 1977 and concluded ..... any way by the foreign companies' establishing economic hegemony in the country. towards this end in view, the parliament passed, inter alia, the foreign exchange regulation act, 1947. since niil was incorporated after the independence, even at the time of its incorporation, it was obligated to indianise its share capital. accordingly, further ..... were shareholders of m/s. needle industries (india) ltd. ('niil' for short).the said company was initially incorporated as a private company under the indian companies act, 1913, on july 20, 1949, with its registered office at madras and its factory at ketti, nilgiris. the company makes and markets needles for various uses .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-30-1992
Reported in : 1993(2)ALT407
ORDERJagannadha Raju, J.1. This writ petition is filed by a Basket Ball Coach Grade-II claiming that he should have been promoted as Grade-I Coach with effect from 9-10-1980 when he became eligible for promotion or atleast with effect from 1-7-1982 when his juniors were promoted as Grade-I Coaches. He prayed for a writ of (sic).2. The facts pertinent for decision of this writ petition are as follows:The petitioner was appointed as a Grade-III Coach on 2-3-1970. Subsequent he was promoted as Grade-II Coach on 10-4-1975 and on his representation that he is eligible to be promoted as per Rules from 10-4-1973 his claim was conceded and was given retrospective promotion with effect from 10-4-1973 granting him monetary benefit only from 1-7-1978. He claims that under the Rules, after completing 71/2 years of service as a Grade-II Coach, he is entitled to be promoted as a Grade-I Coach and as he completed 71/2 years of service as a Grade-II Coach by 10-10-1980, he should have been promoted fr...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Cochin
Decided on : Dec-30-1992
Reported in : (1993)45ITD70(Coch.)
..... as inserted by the taxation laws (amendment & miscellaneous provisions) act, 1986 with effect from 10-9-1986, is as follows : notwithstanding anything contained in the provisions of section 270, clause (a) or clause (b) of sub-section ..... accountant shri kg. nair emphasised the word "may" occurring in that section and also contended that the section should be read with section 273b of the income-tax act, wherein "reasonable cause" was not excluded. we uphold the contention of the learned chartered accountant. section 271b has to be read with section 273b.section 273b, ..... competence of the assessing officer to levy penalty once the specified date was not adhered to, thus contravening the provisions of section 44ab of the income-tax act. the assessee is on second appeal.3. we have heard the rival submissions and perused the records. section 271b as it stood then was as follows: .....
Tag this Judgment!Court : Delhi
Decided on : Dec-28-1992
Reported in : [1997(75)FLR382]
..... had voluntarily entered into memorandum of settlement under intimation to the concerned labour authority and thereby converted their retrenchment into voluntary resignation and the workmen having fully acted upon the memorandum of settlement, by accepting payment made to them by virtue of settlement and having accepted substantial amount, thereforee, reference made mechanically, without ..... of section 25-f of the act. even if it be assumed that it is covered by the provisions of section 25-f of ..... a case of closure of business and the provisions of section 25-n of the act had not been complied with. management paid notice pay, retrenchment compensation under section 25-f and other dues some time in april or may, 1993. thus, the subsequent payment was not a due compliance of the mandatory pre-requisite .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-28-1992
Reported in : 1993(2)ALT160
..... thereafter. in the meantime, he had filed a suit, obtained an injunction against the corporation proceeding in accordance with the provisions of the municipal corporation act for alleged violations. in other words, he had stultified the proceedings successfully for a period of over a decade by a rank abuse of processes of ..... revisional authority. in all such cases where restrictions were meant, such restrictions were expressly included in the statutory provisions. under section 90 of the motor vehicles act, which deals with the power of revision of the state transport appellate tribunal to call for the record of any case, the restrictions are specifically spelt ..... jurisdiction.10. we heard counsel at considerable length. the main submission urged by counsel for the appellant is that section 679 of the hyderabad municipal corporation act enables the state government only to exercise the power of revision so as to consider the correctness, legality, propriety or regularity 'of any proceeding or .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Dec-24-1992
Reported in : I(1993)DMC243
..... such earlier statements made by wife in the eventuality as aforesaid would not be admissible as dying declaration under sub-section 1 of section 32 of the evidence act, 1872. it is primarily for the executive to consider whether any amendment in law in necessary to make such statements regarding cruelty and torture by husband and his ..... held established there can be no question of abetment of suicide punishable under section 306 ipc by the accused-respondents. about charge under section 4 of the dowry act- penalty for demanding dowry-shri vyas emphasised that according to the prosecution evidence, there was no demand of dowry at the time of marriage which if admitted by ..... reunion no. 311 of 1985. thereafter by order dated 9-7-86 the first addl. sessions judge dewas framed charges; under section 4 of the dowry prohibition act 1961, of cruelty under section 498a and under section 306 ipc for having abetted in commissions of suicide by kaminibai. accused pleaded not guilty to the charges. in .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Dec-23-1992
Reported in : 1993(1)ALT293
..... manager for the time being of nandanavanam see pp.4-5 administration of temples t.t.d. publication 1991., as recited in i.t.d.2920. the foundation for the plea of the t.t.d. that the inam was for the institution was traceable to the application m.p.no. 4 of 1962 filed before ..... totally unwarranted. there was no plea raised in that regard before the commissioner. the revisional jurisdiction of the commissioner under section 14-a of the inams abolition act is confined only to examining the regularity, correctness, legality or propriety of the decision rendered by the appellate authority. the findings recorded by the appellate authority on ..... the possession of tallapaka venkata sreenivasacharyulu and his brothers (for short 'the tallapaka people') on the relevant dates (for the purpose of claiming patta under the inams abolition act) was only on behalf of the institution - sri venkateswara swamy temple - but not in recognition of their rights as inamdars. the finding of the commissioner, survey, .....
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