Court : Andhra Pradesh
Reported in : [1990]186ITR192(AP)
..... this is a consolidated reference under the companies (profits) surtax act, 1964 (hereinafter referred to as 'the act'), for the assessment years 1974-75, 1975-76 and 1977-78. ..... as soon as the supreme court decided the matter, an ordinance was passed and section 80a of the income-tax act, 1961, was introduced to the effect that what could be deducted under chapter vi-a of the income-tax act is only the net income which ultimately suffered tax and not the gross dividend. ..... the calcutta high court did not obviously have the advantage of noting the above observations of the supreme court as the decision of the calcutta high court was rendered on january 14, 1985, while the decision of the supreme court in distributors (baroda) p. ..... the calcutta high court had taken note of the fact that the explanation added by the finance act, 1981, cannot be construed as clarifying the legislative intent. ..... if the amendment retrospectively made under the income-tax act through section 80aa could be considered as declaratory of the existing law, we do not see why the law as set out after the insertion of the explanation in the surtax act could likewise be not considered as declaratory of the existing law. ..... we have to make a reference to the amendment brought about in the surtax act itself by incorporating an explanation with effect from april 1, 1981. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1989Kant1
..... the publication of the outline development plan, a comprehensive development plan is required to be prepared as per chapter iv of the planning act, which covers establishment of a new township.26.3-4 chapter xiii of karnataka land revenue act, 1964 provides for survey and settlement of lands and of boundary disputes within the sites of villages and the limits of towns and cities. ..... wade in his treatise on 'administrative law' 5th edition while dealing with the topic 'locus standi' has noted with reference to several authorities thus:'the prerogative remedies, being of a 'public character as emphasised earlier, have always had more liberal rules about standing than the remedies of private ..... was held that the adjoining land owners were not persons aggrieved' within the meaning of section 31 of the said act because the order of the minister allowing the appeal in granting permission did not infringe any legal right of theirs inasmuch as no common law rights were infringed and as individuals they had no statutory right under the town and country planning acts, 4947 and 1959 so as to have their representations considered by the minister. ..... recent years .....it is the expansion of standing that has made possible the veritable revolutions that have occurred in environmental law and the law of consumer protection ........if public interest claims are to be adequately considered in today's legal system, the concept of those able to vindicate the public interest must be accordingly expanded. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2006KAR318; 2006(1)KarLJ1
..... -a and the consequential amendments carried out by the state legislature in the karnataka municipal corporations act, 1976, karnataka municipalities act, 1964, karnataka panchayat raj act, 1993, the provisions of the bangalore development authority act, 1976, in particular section 2(c) defining bangalore metropolitan area; and section 15 dealing with preparation of a development plan, have become inoperative and void; and whether they stand impliedly repealed ..... it may even be open to the high court to direct, in case it finds finally that the acquisition was vitiated on account of non-compliance with some legal requirement, that the persons interested shall also be entitled to a particular amount of damages to be awarded as a lumpsum or calculated at a certain percentage of compensation ..... the learned single judge who dealt with such contention took note of the facts in one such writ petition, looked into the map produced, in the absence of a specific denial by the bda in their statement of objections, held that the case of discrimination is proved and accordingly has ..... is true there is some discrepancy in the total extent of land notified for acquisition as noted in the records of the bda and as mentioned in the preliminary notification. ..... records produced by the government discloses on receipt of the scheme from the bda a detailed note was prepared giving full particulars of the scheme. ..... the revenue minister's decision which was noted on the file was sought to be enforced by the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1992AP19; 1991(3)ALT173
..... the extent of the powers to be exercised and the functions to be discharged by the societies spring from the statute, but not traceable to any guaranteed fundamental right in the constitution when there is no legally enforceable co-operative principle that the management of a society shall be carried on by a restrictive representative body solelyconsisting of persons elected by the general body, we are unable to comprehend how the impugned provision providing for nomination of two women to ..... provided that the government may, of its own motion or on the application of a municipal authority or of an aggrieved person's call for the record of any case for the purpose of satisfying itself as to the correctness, legality or, expediency of any order passed by a commissioner or a municipal authority and may pass such orders therein as the government may consider fit and reasonable. ..... the principle of law enunciated in deciding the ambit and scope of the fundamental rights and the extent to which exceptions could be legally carved out has no relevance in deciding the legality of the structure and composition of a co-operative society for the self evident reason as already stated supra that right to form a society is not a fundamental right.31. ..... co-operative society being a creature of the statute -- a.p, co-operative societies act, 1964 -- no limb of the society can claim any power or assert any jurisdiction not provided under the act, rules or the bye-laws. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1991]72CompCas588(AP)
..... section 77 of the act expressly declares: 'notwithstanding anything in the andhra pradesh co-operative societies act, 1964, the provisions of this act shall apply to the co-operative societies' ..... a mandamus will not lie against the secretary of state for war to compel him to carry out the terms of a royal warrant regulating pay and retiring allowances of the officers and soldiers of the army, inasmuch as no legal duty in relation to such officers and soldiers is imposed upon the secretary of state either by statute or by common law. ..... (in this connection, it may be noted that regulations which the statutory corporations are empowered to make under various enactments, like road transport corporations act and air corporations act also require that the regulations should not be inconsistent with the rules made under the act, and further that they must be made with the previous approval of the central government ..... now, let us examine whether these decisions can be said to be not binding, on the ground that while laying down the aforesaid principle, the two division benches have failed to note the earlier decisions of larger benches, as pointed out by the learned single judge in a.p.d.d.c. ..... garad : [1984]1scr767 cannot be said to have been wrongly decided on the ground nor can they be ignored on theground that they did not take note of the earlier decisions in rashid ahmed : [1950]1scr566 and mohd. ..... and grarm pancha-yats, it may be noted, are illustrations of local-self government. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1994Bom279; 1994(2)MhLj1542
..... very revealing and takes out the wind out of the contentions urged on behalf of the petitioners.as mentioned hereinabove, the statutory provisions of sections 18 and 36 of the maharashtra secondary and higher secondary education boards act, 1965 cast duties upon the board to frame regulations to lay down guiding principles for determining curriculum and syllabi and to prepare the detailed syllabi for all standards of secondary and higher secondary education ..... of the powers conferred under article 345 of the constitution, the maharashtra legislature passed an act known as the maharashtra official languages act, 1964. ..... provides that the state board may make regulations for the purpose of carrying into effect the provisions of this act and in particular regulations may provide for the subjects and curriculum for the final examinations. ..... the curriculum and the pattern for study of languages prescribed in english medium schools have the effect of eradicating gujarathi language.the juhu parle education society is registered under bombay public trust act and runs a school known as utpal shanghavi school which was founded some time in year 1982. ..... the central government had set up education commission in year 1964 as it was felt that the development of a proper language policy can assist materially in social and ..... where the tender minds of the children are subject to an alien medium the learning process becomes unnatural and inflicts a cruel strain on the children which makes the entire .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1987Kant98; ILR1986KAR2749; 1986(2)KarLJ155
..... power cannot be exercised after a long lapse of time when the parties have proceeded on the basis that the resolution of the municipal council was lawful and acted upon such resolution as in the present case particularly after the building has been constructed oil the site after securing the license from the municipal council.6. ..... 306 of the karnataka municipalities act, 1964 (the act for short) suspending the resolution of the town municipal council, turuvekere, dated 30-4-1957 by which a site was granted in favor of one t.k.siddppa who sold the same in the year 1961 to the appellant ..... 306 of the act of 1964 is to suspend the execution of a resolution of a municipal council which means that it should not be permitted to be ..... 306 of the act of 1964 was a power to suspend the execution of a resolution when it was about to be implemented, therefore, when the resolution of the ..... in the present case, the power was exercised under corresponding provision of the new act after 14 years after the date of grant and after the grant was implemented and the house was ..... 306 of the 1964 act does not prescribe any period within which the power can be exercised, it must be exercised within a reasonable ..... 306 of the 1964 act.further though ..... of the 1964 act.7. ..... the nature of things, it is an emergency power conferred on the authorities to prevent the local authorities functioning under the act from exceeding their powers. ..... the legality of the said order was challenged by the appellant in the writ petition .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2008Kant70; 2008(126)ECC112; 2008(152)LC112(Karnataka); 2008(226)ELT325(Kar); ILR2008KAR2598; 2008(5)KarLJ81; 2008[12]STR671; [2009]19STT467
..... it has further held with specific reference to the karnataka sales tax act, 1957 and the karnataka land revenue act, 1964 whereunder, section 158 of the karnataka land revenue act, 1964 not only gives a statutory recognition to the doctrine of state's priority for recovery of debts, but also extends its applicability over private debts forming the subject matter of mortgage, judgment, decree, execution, or ..... of the sarfaesi actdefinitions:(zd) 'secured creditor' means any bank or financial institution or any consortium or group of banks or financial institutions and includes-(i) debenture trustee appointed by any bank or financial institution; or(ii) [ securitisation company or reconstruction company, whether acting as such or managing a trust set up by such securitisation company or reconstruction company for the securitisation or reconstruction, as the case may be; or](iii) any other trustee holding securities on behalf of a bank or financial institution, in whose favour ..... the counsel would emphasize that there is no provision for claiming a first change under the central excise act the customs act and hence, there is no legal basis for the petitioner to claim any such priority whereas the bank as a secured creditor, is a position to ..... however, the co-op bank published a tender notification by way of a hand bill dated 28.6.2007, fixing the date of auction of the properties belonging to the above said assessee on various dates, in the face of an interim order granted by this .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1998(1)ALD377
..... writ petition on 27th september, 1966, to the effect that its registration would not bar the continuance of the members of the 6th respondent-society on its roll on 21st december, 1964, as its members, inspite of their residing in bheemunipatnam taluq, or that the rights of privileges of such members in obtaining loans as the members of that bank will not be effected.'26. ..... order dated 4-8-1994 and the said judgment was upheld in w.a.no.956 of 1994 and a direction was issued by the appellate court leaving it open to the respondent authorities to take action as per section 16(5) of the act uninfluenced by the decision taken by the commissioner of fisheries, if he is prima facie satisfied that there is a case for organisation of a separate co-operative society for thimmapur village. ..... act, 1964 (for short 'the act') and not in purported exercise of power under section 16(5) of the act ..... director/asst.director of fisheries who have been delegated the powers to perform the functions of the registrar under the act have to ensure the viability of such fishermen cooperative societies and have also to consider the viability of the proposed society before granting permissions for formation of new fishermen cooperative society ..... section 9 of the act lays down that the registration of the society renders it a body corporate, and entitles it to acquire, hold, or dispose of property, and enter into contracts, institute and defend legal proceedings, and do all other things necessary for the purpose .....
Tag this Judgment!Court : Orissa
Reported in : AIR2001Ori164; 91(2001)CLT249; 2001(I)OLR168
..... government taking into consideration the geographycal condition as well as population growth, by notification dated 31-12-1991 in exercise of the power conferred by section 3 read with section 149 of the orissa grama panchayat act, 1964 (orissa act 1 of 1965) (hereinafter referred to as 'the act') bifurcated the said natakata grama panchayat into two i.e. ..... taking into consideration the reports submitted by the block development officer as well as the sub-collector (annexure-2) and after fulfilling all paraphernalias, in exercise of powers conferred under sub-section (3) of section 4 of the act issued a notification directing that the office and headquarters of grama sasan of grama 'purushottampur' in basta block of balasore district constituted under the notification of the government in paiichayati raj (g. p. ..... is further averred in the writ application that after disposal of the representation, the block development officer, basta called for tender and entrusted the woik of construction of the grama panchayat building at panisapada vide annexure-5. ..... perusal of annexures 2, 3 and 4 as well as notings made in the file, clearly reveals that the government after considering all factors as well as examining the reports submitted by the ..... on the other hand, the notings in the file reveal that the authorities all along opined that the village panisapada is centrally located and is convenient to be the headquarters of the grama panchayat and supported the earlier decision of government .....
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