Judgment Search Results Home > Cases Phrase: karnataka ports landing and shipping fees act 1961 section 2 definitions Court: gujarat Page 4 of about 46 results (0.180 seconds)

State of Gujarat, Through Commissioner of Commercial Tax. Vs. M/S Rama ...

Court : Gujarat

..... , [2009] 319 itr 154 (bom), wherein the court while examining the provisions of section 260a of the income tax act, 1961, had held that the said provisions being in pari materia with sections 35g and 35h of the central excise act, 1944, the high court had no power to condone the delay. ..... thus, though section 73 or section 75 provide for an appeal and revision both to the commissioner and the tribunal, section 84 of the act provides for extension of limitation in case of an appeal to the appellate authority under section 73 and application to the tribunal under section 75 and 78 of the act. ..... for admitting any appeal or permitting filing of memorandum of cross objection under section 73 of the act by the appellate authority and admitting of an application under section 75 or section 78 by the tribunal after the period of limitation laid down under the said sections, if the appellant or the applicant satisfies the appellate authority or the tribunal, as the case may be, that he had sufficient cause for not preferring the appeal or filing the memorandum of cross objections or making application within ..... [2] xxx[3] xxx[6] an appeal under this section may be filed within ninety days from the date of communication of the order of the tribunal and shall be accompanied with a fee of rupees two hundred. ..... land acquisition officer, (1988) 2 scc 142, the supreme court held that no general principle saving the party from all mistakes of its counsel could be laid. .....

State of Gujarat and ors. Vs. the Board of Trustees of Port of Kandla ...

Court : Gujarat

Reported in : (1979)1GLR732

..... act came into force, all the lands and buildings comprising the port of kandla belonged to the central government and by virtue of clause (a) of sub-section (1) of section 29 of the 1963 act, the administration, control and management in respect of the said lands and buildings was transferred to the board but the central government did not divest itself of the ownership in the said lands and buildings and, ..... definitions of 'part c state' and 'state' in sections 3(41) and 3(58) of the general clauses act, counsel emphasised that the separate entity of the state of kutch becomes crystal clear, more so by the definition of 'state government' in section 3(60) of the said act ..... constituted in respect of any major port the board of trustees to be called the 'board of trustees' of that port consisting of a chairman, and if thought fit, a deputy chairman, both to be appointed by the central government, not more than 10 persons to be appointed by the central government and not more than 12 persons to be elected by such state or local bodies representing commercial, shipping or local interests as the central ..... act xxxi of 1857 was enacted for the levy of port dues and fees for the port of bombay and was intended to complement act xxii of 1855 as is clear from section vii of the said act ..... 1961 : [1962]2scr794 wherein the question which arose for consideration was whether the suit against the state of vindhya pradesh was properly framed or should have been directed against the union of india and .....

The Anant Mills Co. Ltd. and ors. Vs. State of Gujarat and ors.

Court : Gujarat

Reported in : (1973)14GLR826

..... though the new definition of 'annual letting value' in clause (i) of section 2(1a) is on its face uniformly applicable to assessments of all lands and buildings prior to 1st april 1970, it is in its operation and effect confined only to assessment proceedings pending on 3rd december 1969 and has no impact on assessments, final and closed before that ..... .25. now the new definition of 'annual letting value' in section 2(1a) clause (i) on its face applies equally to all assessments of lands and buildings for the period prior to 1st april 1970, but, in its operation and effect, it is confined only to those assessments which are not completed on or before 3rd ..... made a radical departure in the definitions of 'annual letting value' and 'rateable value' and section 7 of the act introduced the following definitions with retrospective effect by adding section 2(a) and substituting section 2(54):(1a) 'annual letting value' means, - (i) in relation to any period prior to 1st april, 1970, the annual rent for which any building of land or premises, exclusive of furniture or machinery contained or situate therein or thereon, might, if the bombay rents, hotel and lodging house rates control act, 1947 were not in force, reasonably be expected to ..... penalty. whatever the stage at which the satisfaction is reached, the scheme of sections 274(1) and 275 of the act of 1961 is that the order imposing penalty must be made after the completion of ..... . had that been so, it would have been a fee rather than a .....

A.P. Shah and ors. Vs. B.M. Institute of Mental Health, Ahmedabad Thro ...

Court : Gujarat

Reported in : (1986)2GLR910

..... whether the institute is in the nature of a public utility service or not can be appreciated if we look to the definition of the term 'public utility service' in section 2(n) of the industrial disputes act where it has been defined to mean, inter alia, any industry specified in the first schedule. ..... institute, the learned advocate general had urged with emphasis that the institute would not have terminated the services of all the employees if it did not decide to close down the undertaking for good and that the collection of fees or invitation of applications after the impugned closure notice was only with a view to see that the institute can maintain status quo as directed by the court. ..... the supreme court noted that there were disputes between the appellant-company and its workmen from 1957 to 1961 and its industrial policy was not beyond reproach. ..... the supreme court noted that there were disputes between the appellant-company and its workman from 1957 to 1961 and its industrial policy was not beyond reproach. .....

Lady Tanumati Girijaprasad Chinubhai Since Decd. (by Her Heirs Etc.) V ...

Court : Gujarat

Reported in : (1973)14GLR537

..... award of the land acquisition officer who was collector for the purposes of the land acquisition act, and on april 6, 1961, the petitioners applied under section 18 calling upon the land acquisition officer to make a reference to the court and the petitioners paid court-fees of rs. ..... these are undoubtedly some of the general characteristics, but as there may be various kinds of fees, it is not possible to formulate a definition that would be applicable to all cases.the supreme court also pointed out in that case:if as we bold, a fee is regarded as a sort of return or consideration for services rendered, it is absolutely necessary that the levy of fees should, on the face of the legislative provision, be correlated to the expenses incurred by the government in rendering the services.it is important ..... the full bench of the allahabad high court there held that the definition of fee to be found in the three supreme court cases considered by the full bench ..... fee is an import even though it may not amount to tax and, therefore, it would fall within the inclusive definition of the word tax and ..... clause (2) shall effect:(b) the provisions of any law which the state may hereafter make:(i) for the purpose of imposing or levying any tax or penalty.article 366 is the definition article in the constitution and by clause 28 of that article word 'taxation' has been defined to include the imposition of any tax or impost, whether general, local or special, and 'tax' shall be construed accordingly. .....

ionik Metallics and Others Vs. Union of India and Others

Court : Gujarat

..... petitioners in these applications will not get any material benefit so far as their transactions are concerned because they are all debtors of the financial institution covered by clause (b) of amended section 2(1) (o) of the securitisation act and thus, are governed by the guidelines fixed by the rbi and we have also upheld the policy of the rbi which was challenged through the second prayer made in these applications. 48. however, the petitioners herein have the locus ..... we, therefore, find that having regard to the object of the securitisation act, for the conferment of such power in the hands of some of the secured creditors for the purpose of taking possession of the secured assets and selling those assets deviating from the general law of the land, the amendment impugned has definitely violated article 14 of the constitution of india as such amendment is contrary to the object of the securitisation act as pointed out earlier. 34. ..... . state of karnataka and ors reported in air 2006 sc 661: 38 ..... union terrritory of delhi reported in air 1961 sc 1602, the vires of the provisions of the slum areas (improvement and clearance) act, 1956 was challenged on the ground that the same violates article 14 of the constitution of india. ..... of karnataka 33.kerala financial corporationstate govt. .....

Cit Vs. Vijay Ship Breaking Corporation and ors.

Court : Gujarat

Reported in : (2003)181CTR(Guj)134

..... (4) whether the tribunal was right in law and on facts in allowing the deduction under sections 80hh and 80-i to the assessee holding that ship-breaking activity gives rise to manufacture and production of altogether a new article or thing ?in tax appeal nos, 285, 286, 299 and 348 of 2002'(1) whether the usance interest paid by the assessee apart from the purchase price of the ship would fall within the scope of definition of term 'interest' under section 2(28a) of the income tax act, 1961 ? ..... the crown contended that the cherries formed part of the land and the purchase was a single operation resulting in the acquisition of a single capital asset. ..... 'interest' means interest payable in any manner in respect of any moneys borrowed or debt incurred (including a deposit, claim or other similar right or obligation) and includes any service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilized. ..... it was a matter where a german company tendered contract for the supply of the equipment and an agreement was entered into between the german company and the port trust whereby the german company undertook to supply the equipment and to delegate an engineer to supervise its installation under clause 10(a) of the contract. .....

Alka Ceramics Vs. Gujarat State Financial Corporation and ors.

Court : Gujarat

Reported in : (1985)1.GLR57

..... though the definition of the term 'collector' is absent in the bombay land revenue code, 1879 section 8 of the code provides for the government appointing in each district an officer who shall be the collector and who may exercise throughout his district all the powers and discharge all the duties conferred and imposed on a collector or an assistant or deputy collector by the act or by any other law for the lime being ..... advocate general practically gave up the plea in regard to three of these entries, namely entries 3 and 43 of list ii and entry 43 of list iii and confined himself to entry 45 of list ii.entry 3 of list ii reads thus:administration of justice; constitution and organisation of all courts, except the supreme court and the high court; officers and servants of the high court; procedure in rent and revenue courts; fees taken in all courts except the supreme court.on the face of it, it is difficult to say ..... without expressing any view on it it is sufficient to express our view, in respectful disagreement with the karnataka view, that entry 43 will not have application to the case since that relates only to claims arising outside ..... india : [1964]51itr366(cal) similar challenge was made to the provision relating to recovery, as arrear of land revenue under the bengal public demands recovery act (3 of 1913) read with the bengal public demands recovery (validation of certificates and notices) act 11 of 1961, of excess profits tax due under the excess profits tax act, 1940. .....

Gujarat Electricity Board Vs. Consumer Education Research Center and o ...

Court : Gujarat

Reported in : (1981)22GLR1076

..... board;(d) declaring sections 26, 57, 57a read with schedule vi and section 49 read with section 59 and section 18 and the other provisions of the act sympathetic to it as unconstitutional, illegal and void in so far as they do not provide definite criteria and standards applicable to the board while fixing its tariff rates and a complete administrative machinery of appeals and revisions and/or rating committee and commissions to review and examine the rates fixed by the board and factual monopoly increment;(e) in alternative declaring the provision contained in electricity act and electricity (supply) act referred to herein and other provisions ..... in paragraph 11 of the petition, the board has referred to the increase as made by other electricity boards and licensees generating electric power, in other states, the particulars whereof may be tabularised as under:_____________________________________________________________________________________________ name extent of increase_____________________________________________________________________________________________ karnataka state electricity board. .....

Dharmendra Dhirajlal Soneji Vs. State of Gujarat

Court : Gujarat

Reported in : (1997)1GLR198

..... whether mere enactments of certain special acts by the parliament such as (i) the indecent representation of women (prohibition) act, 1986, (ii) the commission of sati (prevention) act, 1987, (iii) andhra pradesh devdashis (prohibition & dedication) act, 1988, (iv) the medical termination of pregnancy act, 1971, (v) the maternity benefits act, 1988, (vi) the national commission for women act, 1990, (vii) dowry prohibition act, 1961, (viii) adding section 304-b (dowry-death) in i.p. ..... for taking a lenient view of the matter in all cases, but undoubtedly in the first place her admission that the incident in question took place because of their tender immature ages and in the second place her voluntary, true, genuine and graceful pardon to the accused are too going to the root vital circumstances which has surely clicked our conscience to take a reasonable rather slightly lenient view of the matter while awarding ..... . for the maintenance of law and order, the judges of high court, as a constitutional functionary, have a special and definite role to play ..... state of karnataka); and (4) 1991(2) glr 1243 (budhiyo chhagan vaghari v. ..... . karnataka 279 320 170 1159 11 .....