Court : Chennai
Reported in : (1974)1MLJ292
..... lorry attacked and killed a person who was standing on the pedestrian pavement. if really the present section 95(1)(b) creates an absolute liability in respect of passengers in a public service vehicle, that fact would only highlight the position that in respect of other claimants there is no question of absolute liability and that the ..... the abovesaid new provision, is pointed out. in paragraph 6 of the said objects and reasons it is stated that the bill seeks to provide for covering of passenger risks for public service vehicles irrespective of the culpability of the owner or driver of such vehicle for any accident in which it may be involved, provided that there ..... is stated that in the latest amendment of the act, section 95 has been so amended in order to create an absolute liability in respect of injuries caused to passengers in public service vehicles. section 95 of the act is the. one which specifies the requirements of the insurance policies to be taker in respect of motor vehicles. .....
Tag this Judgment!Court : Supreme Court of India
..... , than by imposition of tax for otherwise article 265 would become wholly redundant. the court declared that the constitution had treated taxation as distinct from compulsory acquisition of property and has made independent provisions giving protection against taxation.94. then came kunnathat thathunni moopil nair v. the state of kerala & anr., air1961sc552 ..... on transporters plying motor vehicles between delhi and jammu and kashmir. the transporters would use national highway, pass through haryana, without picking up or setting down passengers in the state. since, the responsibility to construct and maintain the highways is with the national highways authority of india, it was contended by the ..... when the chattel subjected to the use tax is bought in another state and then carried into washington. it exists when the imported chattel is shipped from the state of origin under an order received directly from the state of destination. in each situation the burden borne by the owner is balanced .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : 1991ACJ825
..... a contract which comes into existence on payment of the price of ticket, which includes the additional levy. this financial benefit is in essence a deferred benefit to a passenger as a result of the contract. on the same principle, on the basis of which receipt of insurance amount, provident fund, pension or gratuity benefits by the ..... made by the state government and the fund is also ultimately collected by it. it is not a fund which is administered by the appellant corporation for the passengers travelling in the vehicles covered by the provisions of the act who ultimately are to derive the benefit. the appellant being a tortfeasor cannot claim deduction for the ..... payment received by the heirs of a passenger who had by purchasing ticket paid the amount of surcharge on the basis of a public policy. the supreme court in n. sivammal v. managing director, pandian .....
Tag this Judgment!Court : Karnataka
..... the super unespired (number of years) structure (that is the entire _____________________ x compensation less thirty two compensation for the land) 97 c) if the acquisition takes place after the period of lease, the lessor shall be entitled to the entire compensation.14) requisition: if for any reason the use the occupation of ..... lease unexpired. thus the lessor shall be entitled to compensation as stated below: the period of lease expired compensation for the super till the date of acquisition of structure (that is the entire super structure (number of compensation less years) compensation for the land) ___________________ x thirty two the lessees shall be ..... cost or payment of or total destruction thereof, any 96 compensation or amount payable on account of such acquisition or destruction shall be apportioned between the lessor and the lessees in the manner following provided such acquisition or destruction takes place within the period of lease; (a) the compensation in regard to the land .....
Tag this Judgment!Court : Karnataka
..... the super unespired (number of years) structure (that is the entire _____________________ x compensation less thirty two compensation for the land) 97 c) if the acquisition takes place after the period of lease, the lessor shall be entitled to the entire compensation.14) requisition: if for any reason the use the occupation of ..... lease unexpired. thus the lessor shall be entitled to compensation as stated below: the period of lease expired compensation for the super till the date of acquisition of structure (that is the entire super structure (number of compensation less years) compensation for the land) ___________________ x thirty two the lessees shall be ..... cost or payment of or total destruction thereof, any 96 compensation or amount payable on account of such acquisition or destruction shall be apportioned between the lessor and the lessees in the manner following provided such acquisition or destruction takes place within the period of lease; (a) the compensation in regard to the land .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1988)25ITD193(Delhi)
..... the well-known decision of the supreme court in the case of cit v. b.c. srinivasa setty [1981] 128 itr 294 that since the cost of its acquisition was nil, no capital gains tax could be levied. (the import entitlement was no doubt considered as a capital asset) : (1) cit v. t. kuppuswamy ..... this category would be linked to additional exports of a promotion nature...." similarly to neutralise the disadvantages of freight differential formation of indigenous shipping companies was encouraged and shipping corpn. of india was incorporated. railways also provided concessional tariff for carrying goods from the manufacturing centre to the port of loading.alexander ..... their production with a view to entering into enduring relationships with overseas importers.... (ix) among the inadequacies of the existing infrastructure, for exports, that of shipping facilities needs to be emphasised. (x) a steady growth of export earnings @ 7 per cent per annum can be achieved only if adequate export performance .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (2005)93ITD321(Ahd.)
..... of business which was not allowable as deduction. on reference, high court held that the hotel business necessarily compromised of variegated activities commencing from the stage of acquisition of a proper and suitable building, making it more suitable and convenient for the hotel business, purchasing linen, cutlery, furniture etc. appointing the staff as ..... therefore is not acceptable and therefore as a consequence, it follows that during the previous year, the appellant corporation was still in the process of acquisition and construction of capital assets and there was no commencement of business activity." 18.4. looking to the extent of activities of the assessee corporation ..... relevant to asstt.year 93-94. it is matter of record that the exploitation of the project by konkan railway corporation started only in the period relevant to asstt.year 1993-94 wherein the passenger traffic receipts of rs. 32,269/- were received and therefore there was an apparent contradiction in the observation .....
Tag this Judgment!Court : Supreme Court of India
..... provision of aerodromes; regulation and organisation of air traffic and of aerodromes. lighthouses, including lightships, beacons and other provisions for the safety of shipping and aircraft. carriage of passengers and goods by sea or by air. extension of the powers and jurisdiction of members of the police force belonging to any unit to ..... without modifications while entries 36 (factories), 40 (archaeological sites and remains other than those declared by or under law made by parliament) and 42 (acquisition and requisitioning of property) were applied with modifications.456. on 1 may 1974 as a result of co97 the exceptions and modifications which were made to ..... part e conferring on such permanent residents any special rights and privileges or imposing upon other persons any restrictions as respects- employment under the state government; acquisition of immovable property in the state; settlement in the state; or right to scholarships and such other forms of aid as the state government may .....
Tag this Judgment!Court : Chennai
..... claim of the respondents for more than one reason. firstly, the agriculturists cannot have any objection once the acquisition proceedings are complete and the project already underwent considerable progress subsequent to the decision in wp.md. no.6262 ..... undertaken in great public interest to ensure industrial growth as well as the traffic movement both container and passenger shall come into existence for the welfare of the state, it may have to be made clear by ..... large cannot be ignored or underestimated. when a public interest litigation was filed in connection with the sethu samudram shipping canal project, after considering various objections raised relating to environmental aspects, the first bench of this court, in ..... economic development of the people. of course, while executing national projects like konkan rail project, ecological and environmental damages had occurred, fortunately, on that score, the konkan rail project was not abandoned. similarly, while executing the delhi metro .....
Tag this Judgment!Court : Supreme Court of India
..... as the judiciary is concerned and his/her opinion (obtained collectively and unanimously) should be accepted rather than the opinion of someone who is a passenger (though an important one) in the ship. dr. ambedkar was of the confirmed view that the judiciary should be independent and impartial and if the chief justice of india does not have ..... jobs or positions of importance akin to spoil system have been held by this court to be in violation of the constitution. policies of the state for arbitrary acquisition of land or in violation of environmental laws have been struck down by this court. dissolution of state assemblies and dismissal of state governments have also been ..... first amendment) act was challenged on the ground that it damages the basic structure of the constitution. the said article made a declaration that no law providing for acquisition by the state of any estate or of any rights therein etc. shall be deemed to be void on the ground that such law violated articles 14, 19 .....
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