Judgment Search Results Home > Cases Phrase: karnataka relief undertakings special provisions act 1977 section 5 suspension or modification of certain remedies etc Court: allahabad Page 1 of about 2 results (0.075 seconds)

M.K. JaIn and ors. Vs. State Transport Appellate Tribunal and ors.

Court : Allahabad

Reported in : AIR2004All33

..... that chapter iv relates to special provisions relating to state transport undertakings and section 98 provides that provisions of the chapter will override provisions of chapter v, and other ..... modification by notification dated 3-9-1994 did not amount to notifying any new route between dewal to bijnor or a fresh route but only clarified by re-asserting that the route between the terminals namely muzaffar nagar and bijnor was a notified route and thus no fresh permits could be granted on the overlapping portion on account of the restriction placed by section 104 of the new act ..... that the sharing of the small patch started in 1985, it was not subject-matter of consideration when the scheme was prepared, published and approved by the state government in 1977 and that even after 1985 no effort was made by the state government or the u. p. ..... scc 359 : (air 2000 sc 2587) in submitting that dismissal of slp without granting special leave to appeal, by non-speaking order does not constitute merger of the decision and does not attract the principle of res judicata, and that the appellant would not by itself be precluded from seeking relief in writ jurisdiction or review jurisdiction of the high court, sri r. n. ..... 1961 sc 82 in which the nationalization of route by partial conclusion of same among the same class of service under section 68-c was held to be saved by article 19(6)(ii) of the constitution of india, upto a judgment of supreme court in karnataka state road transport corporation v. .....

Suresh Chandra Vs. Vice Chairman, Ghaziabad Development Authority

Court : Allahabad

Reported in : (2004)3UPLBEC2470

..... 34733 of 1992 claiming relief of reguiarisation and for granting the regular pay scale in view of the government order dated 21.10.1989 claiming that some juniors to him stood regularised.4. .....

Asstt. Commissioner of Income Tax Vs. District Cooperative Bank Ltd.

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2007)109ITD215(All.)

..... dealing with any property or any right, title or interest in any such property which may form the security or part of the security, for any loans or advances or which may be connected with any such security; (j) undertaking the administration or estates as executors, trustee or otherwise; (k) establishing and supporting or aiding in the establishment and support of association, institutions, funds, trusts and conveniences calculated to benefit employees or ex-employees of the company or the dependents or connections of ..... 263 itr 320, it was held that investment in pseb bonds are entitled to deduction under section 80p(2)(a)(i): held, that it was admitted that the investment in the pseb bonds was in the nature of security specified under section 20 of the indian trusts act, 1882, and, therefore, was an investment in accordance with the mandatory provision of section 44 of the punjab cooperative societies act , 1961. ..... it includes holding and dealing in stock, bonds, securities, providing safe deposit vaults etc and also activities in investment in addition, to main activity.therefore, it is not correct to say that banking business is limited to keeping deposits and lending the same to the borrowers ..... forming part of reserve funds are not entitled to special deduction under section 81 (now section 80p(2)(a)(i)).7. ..... karnataka state cooperative apex bank 251 itr 194, have held that investment made out of reserve fund to enable it to can on banking ..... appellant would get relief of rs. .....

Bhumi Sudhar Nigam Vs. Cit

Court : Allahabad

Reported in : [2005]144TAXMAN94(All)

..... of an antecedent and independent title in the former (such as, for example, the rights of dependants to maintenance or of coparceners on partition, or rights under a statutory provision or an obligation imposed by a third party and the like), it effectively slices away a part of the corpus of the right of the latter to receive the entire ..... if there is any diversion of income at source under any statute or by overriding title, then there is no income to the assessee and the concept of real income certainly is a well-accepted one and must be applied in appropriate cases but with circumspection and must not be called in aid to defeat the fundamental principle of law of income-tax as developed.17. ..... stated that if in any special circumstances the amount of grant had not been kept in the personal ledger account in the treasury and had been invested in the fixed deposit account, the amount of interest earned thereon should not be treated as income of the nigam/undertaking but should be added in ..... account and not reversing that entry but taking the interest merely in suspense account cannot be such evidence to show that no real income has ..... both the appeals filed under section 260a of the income tax act, 1961 (hereinafter referred to as the 'act') by u.p bhumi sudhar nigam, ..... (supra) the karnataka high court has held that there was stipulation that one third of the price charged for selling of molasses as fixed ..... acted as an agent in collecting the amounts towards the chief minister relief .....

U.P. Bhumi Sudhar Nigam Vs. Commissioner of Income Tax

Court : Allahabad

Reported in : (2005)195CTR(All)450; [2006]280ITR197(All)

..... state bank of travancore (supra) that if there is any diversion of income at source under any statute or by overriding title, then there is no income to the assessee and the concept of real income certainly is r well-accepted one and must be applied in appropriate cases but with circumspection and must not be called in aid to defeat the fundamental principle of law of income-tax as developed.17. ..... have been raised :'(i) whether the tribunal was legally correct in holding that the appellant-company is not the 'government' and its income, therefore, was not outside the provisions of it act ? ..... april, 1980 in which the state government had stated that if in any special circumstances the amount of grant had not been kept in the pla in the treasury and had been invested in the fixed deposit account, the amount of interest earned thereon should not be treated as income of the nigam/ undertaking but should be added in the grant. ..... after debiting the debtors account and not reversing that entry but taking the interest merely in suspense account cannot be such evidence to show that no real income has accrued to the assessee ..... (supra), the karnataka high court has held that there was stipulation that one-third of the price charged for selling of molasses as fixed by the government of india under the molasses ..... section 260a of the it act, 1961 (hereinafter referred to as the 'act ..... that the assessee merely acted as an agent in collecting the amounts towards the chief minister relief fund, late y.b .....

U.P. Forest Corpn. Vs. Dy. Cit

Court : Allahabad

Reported in : [2003]129TAXMAN527(All)

..... powers of the corporation have been enumerated under section 14 of the 1974 act which reads as under :'subject to the provisions of this act, and to any general or special directions of the state government, the functions of the corporation shall be the following, namely :(a) to undertake removal and disposal of trees and exploitation of forest resources entrusted to it by the state government;(b) to prepare projects relating to forestry within the state;(c) to undertake research programmes relating to forests and forest products ..... culled out from the above decision :(a) even if the object or the purpose may not be regarded as charitable in its popular significance as not tending to give relief to the poor or for advancement of education or medical relief, it would still be included in the expression charitable purpose, if it advances an object of general public utility. ..... the mere fact that the commercial activity is done and certain profit is gained but ultimately if such profit is invested or utilised for the purpose of general public utility, then it can be treated for charitable purposes as defined under section 2(15) of the act but if it is not utilised for that purpose, then it cannot be treated that the income ..... karnataka ..... 1568 of 1977 for the assessment year 1976-77, held that the appellant was a local authority and as ..... made on the business principles otherwise there will be no profit and in absence of profit the amount cannot be invested for the development of road etc. .....

U.P. Forest Corporation Vs. Deputy Commissioner of Income Tax

Court : Allahabad

Reported in : (2003)183CTR(All)191

..... and powers of the corporation have been enumerated under section 14 of the 1974 act which reads as under :'subject to the provisions of this act, and to any general or special directions of the state government, the functions of the corporation shall be the following, namely : (a) to undertake removal and disposal of trees and exploitation of forest resources entrusted to it by the state government; (b) to prepare projects relating to forestry within the state; (c) to undertake research programmes relating to forests and forest products and ..... propositions can be culled out from the above decision :(a) even if the object or the purpose may not be regarded as charitable in its popular significance as not tending to give relief to the poor or for advancement of education or medical relief, it would still be included in the expression 'charitable purpose', if it advances an object of general public utility. ..... the mere fact that the commercial activity is done and certain profit is gained but ultimately if such profit is invested or utilised for the purpose of general public utility, then it can be treated for charitable purposes as defined under section 2(15) of the act but if it is not utilised for that purpose, then it cannot be treated that the income was held ..... of karnataka v. ..... to be made on the business principles otherwise there will be no profit and in absence of profit the amount cannot be invested for the development of road, etc, it was observed ;'. . . ..... 1568 of 1977 for the .....

Reliance Industries Limited and Others Vs. State of U.P. and Others

Court : Allahabad

..... special provision, the legislature must be taken to have intended that in a case falling section 11 (4) (a) the sales tax authority must proceed against the registered dealer under section 11 (4) (a) and not under section ..... and/or the gas pressure regime in which case the buyer is unlikely to have the ability to undertake or overtake, but in such a situation the seller may requite a delivery tolerance (8-013) ..... section (4) of section 8 shall be in forms c and d respectively; provided that form c in force before the commencement of the central sales tax (registration and turnover) (amendment) rules, 1974, or before the commencement of the central sales tax (registration and turnover) (amendment) rules, 1976, may also be used upto the [31st december, 1979] with suitable modifications ..... acts by the parties resulting in new legal relations: ( (2) the physical document executed by the parties as the lasting evidence of their having performed the necessary operative acts and also as an operative fact in itself: (3) the legal relations resulting from the operative acts, consisting of a right or rights in personam and their corresponding duties, accompanied by certain ..... suspension and termination (a) without prejudice to any other rights and remedies available under this agreement, sellers may suspend delivery of gas ..... karnataka ..... 1977 ..... contract, build-to-print contract, certain contract, collateral contract, commutative contract, conditional contract, consensual contract, construction contract etc. .....

Brij Kishore Verma Vs. State of Uttar Pradesh

Court : Allahabad

..... expenditure or to appropriate or reappropriate funds conferred by any general or special orders made by the finance department, no department shall, without the previous concurrence of the finance department, issue any orders which may (a) involve any abandonment of revenue or involve any expenditure for which no provision has been made in the appropriation act; (b) involve any grant of land or assignment of revenue or ..... president of india to make such adaptations and modifications of any law within three years from the ..... issued under section 11 of the act on the ground that it was violative of earlier policy and norms laid down in the government order dated 22.10.1992 containing certain guidelines ..... which the petitioner mukund kumar srivastava has been relegated to the remedy of state public services tribunal, but upheld the validity of rule 8-a, which could not be said to be the main relief, claimed by the petitioner ..... duties and undertakes subordinate legislation ..... . temporary suspension of other laws as to mode of taking census in municipalities-- notwithstanding anything in any enactment or rule with respect to the mode ..... karnataka ..... to them through census alongwith an extract of penalties prescribed under section 11 of the act; (iii) [publish] in the gazette the reference date for the census and the period during which houselisting operations and population census will take place under section 3 of the act' (iv) freeze the administrative boundaries of districts, tehsils, towns, etc ..... 1977 .....