Court : Mumbai
Reported in : (2005)199CTR(Bom)658; [2005]279ITR19(Bom)
..... of the supreme court observed that on june 21, 1988, the agriculture and co-operation department of the government of maharashtra framed certain directive principles laying down the modalities of utilisation of the area development fund in exercise of powers under section 79a of the maharashtra state co-operative societies act. ..... reported in [1992] 198 itr 78 was right in deleting the additions made on account of non-refundable deposits, c.m's relief fund, area development fund, cane development fund, small savings fund and interest on non-refundable deposits by holding that various funds/ deposits collected by the assessee-society out of sugarcane purchase price payable to the cane growers are not the trading receipts of ..... reported in [1992] 198 itr 78 was right in deleting the additions made on account of non-refundable deposits, c.m's relief fund, area development fund, cane development fund and interest on non-refundable deposits by holding that various funds/deposits collected by the assessee-society out of sugarcane purchase price payable to the cane growers are not the trading receipts of the ..... the scheme, the supreme court held that the amounts realised on account of the cane development fund reach the assessee as his income and are utilised by the assessee for the benefit of it and its members. ..... the provisions of the maharashtra cooperative societies act, the bye-laws and the government directives, the hon'ble supreme court held that chief minister's relief fund, y. b. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2004)191CTR(SC)66; [2004]270ITR1(SC); JT2004(7)SC295; 2004(7)SCALE519; (2004)12SCC1
..... and co-operation department of the government of maharashtra framed certain directive principles laying down the modalities of utilization of area development funds ..... funds like chief minister's relief fund, the amount collected towards area development fund is retained by the sugar factory itself and utilized as per the guidelines issued by the government or the national cooperatives development corporation, the collective body of the society and its elected representatives take the decision as to how much amount has to be spent and ..... that any project which they want to undertake out of the cane development fund is technically and financially sound and to send the proposals in advance to the directorate of sugar for requisite ..... to convert the deposits into shares subsequent to the repayment of certain types of loans coupled with the right given to the member to seek transfer of the amount lying to his credit and the obligation to refund the deposit to the depositor on cessation of his membership or to his legal heirs in case of death subject of course to certain restrictions, are all pointers that ..... )iillj698sc , this court held that the bye-laws of the society framed by virtue of the authority conferred by the co-operative societies act were on par with articles of association of a company, which, it is well settled, establish a contract between the company and its members and between the members inter se ( vide paragraph 14 in n.c. ..... 2001, 523-527, 18548, 23892 of 2002, 2747 and 4871 .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1989MP264; 1989MPLJ561
..... act that the regulation of mines and mineral development under the control of the union was expedient in the public interest, the entire legislative field relating to mines and minerals was occupied and the state lost its legislative power in respect of that ..... collector of chittoor), air 1965 sc 177, that a tax on mineral rights was not leviable by parliament, but only by the state, that the sole limitation on the state's power to levy that tax was that it must not interfere with a law made by parliament as regards mineral development and that the attention of the supreme court was not invited to the provisions of any such law enacted ..... regulation of mines and mineral development to the extent to which such regulation and development under the control of the union is declared by parliament by law to be expedient in the ..... it shall be the duty of the central government to take all such steps as may be necessary (for the conservation and systematic development of minerals in india and for the protection of environment by preventing or controlling any pollution which may be caused by prospecting or mining operations) and (for such purposes) the central government may, by notification in the official gazette (make such rules) as it thinks ..... 1989) deleting the provisions of section 12 of the act which enabled the state to utilise the proceeds of cess on land held in connection with the mineral rights for the general development of the mineral bearing areas. ..... the state of maharashtra v. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [2004]139TAXMAN434(SC)
..... on 21-6-1988, the agriculture and co-operation department of the government of maharashtra framed certain directive principles laying down the modalities of utilization of area development funds. ..... the sugar factory is required to make sure that any project which they want to undertake out of the cane development fund is technically and financially sound and to send the proposals in advance to the directorate of sugar for requisite sanction. ..... chavan memorial fund, (3) hutment fund, (4) area development fund, (5) cane development fund and (6) members small savings fund. ..... the obligation to convert the deposits into shares subsequent to the repayment of certain types of loans coupled with the right given to the member to seek transfer of the amount lying to his credit and the obligation to refund the deposit to the depositor on cessation of his membership or to his legal heirs in case of death subject of course to certain restrictions, are all pointers that the assessee can exercise dominion over the ..... additional industrial tribunal : (1969)iillj698sc , this court held that the byelaws of the society framed by virtue of the authority conferred by the co-operative societies act were on par with articles of association of a company, which, it is well settled, establish a contract between the company and its members and between members inter se (vide paragraph 14 in naresh chandra sanyal v. ..... 5407, 5338, 5882, 17143 of 2001, 523-527, 18548, 23892 of 2002, 2747 and 4871 of 2003.41. .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(1)ALLMR497
..... when found in or brought from a forest:(i) trees and leaves, flowers and fruits, and all other parts or produce not hereinbefore mentioned, of trees, (ii) plants not being trees (including grass, creepers, reeds and moss), and all parts or produce of such plants, (iii) wild animals and skins, tusks, horns, bones, silk, cocoons, honey and wax, and all other parts or produce of animals, and (iv) peat, surface soil, rock and minerals (including lime-stone, laterite, mineral oils, and all products of mines or quarries). ..... mines and minerals (regulation and development) act, 1957. ..... by the present petition, the petitioners are challenging the constitutional validity of sections 52 and 52(1-a) of the indian forest act, 1927, as applicable to the state of maharashtra, hereinafter called as 'the said act', being violative of article 19(1)(g) and article 300a of the constitutional of india as also seeking to quash and set aside the order dated 19th december, 2005 passed by the range forest officer, wild life, kolhapur in case no. ..... it is but obvious that the government has to have control over the movements and utilisation of such national wealth. ..... section 2(6) clearly specifies that the timber would not merely mean the wood utilised for roof or door or window panels of a house but it would also include a wood from the tree fallen or felled on the ground. ..... certainly, human mechanism will also include involvement or utilisation of modern plant and/or machine. .....
Tag this Judgment!Court : Chennai
Reported in : 2007(2)CTC577; (2007)5MLJ897; (2007)7VST367(Mad)
..... that the state government provides funds to local self-governments to enable them to function as institutions of self-government with respect to preparation of plans for economic development and social justice and to implement the scheme for economic development and social justice as may be entrusted to them including those in relation to the matters listed in the eleventh schedule to the constitution of india had no correlation with the amounts realized as entry tax under the act. ..... by law -(a) impose on goods imported from other states or the union territories any tax to which similar goods manufactured or produced in that state are subject, so, however, as not to discriminate between goods so imported and goods so manufactured or produced; and(b) impose such reasonable restrictions on the freedom of trade, commerce or intercourse with or within that state as may be required in the public interest:provided that no bill or amendment for the purposes of clause (b) shall ..... nadu tax on entry of goods into local areas act, 2001 ('act' for short), and various notifications issued by the state government in exercise of the powers conferred by section 15 of the act is questioned in these writ petitions and connected writ appeals.2. ..... 13 of the schedule to the maharashtra tax on the entry of goods into local areas act, 2002 insofar as it purports to levy entry tax on furnace oil and low sulphur waxy residue oil is unauthorized and unconstitutional.33. ..... and state of maharashtra ..... maharashtra .....
Tag this Judgment!Court : Mumbai
Reported in : 1991(4)BomCR695
..... act would reveal that the town planning activity undertaken by the state thereunder is that there is a regional plan prepared by the chief town planner and sanctioned by the state government for any part or parts of the state which provides for the broad demarcation of various areas to be reserved for several purposes of agricultural, forestry, industry, mineral development and the urban and rural settlement and ..... has submitted before us that the spda had jurisdiction over large planning areas and had collected funds through development charges from the inhabitants in the said areas who had applied for development on their land or change in user of the land and therefore they should have been heard because the amalgamation of the planning areas within ..... area into different planning areas under section 18(3) of the act is a policy decision taken by the government purely from the point of view of proper and planned development of the areas or area in the state with proper utilisation of the available land for various purposes shown in the contents of a development plan in sections 30 and 32 of the act and also for providing adequate amenities, services and utilities in the said areas or area. ..... a legislative act is the creation and promulgation of general rule of conduct with our reference to particular cases, an administrative act cannot be exactly defined, but it includes to adoption of a policy, the making and issue of a specific direction, and the application of ..... maharashtra .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201
..... ii. the attack was that the legislation being one on mineral landsand mineral rights and the parliament having enacted the mines and minerals(development and .regulation) act, 1957, the field was entirely covered andthe state legislature was incompetent to ..... entry 50 !n list it, it may not be for courtsto venture into enquiry in just an individual case to find and hold whattax would hamper mineral development if parliament has chosen to observesilence by not legislating or failed to say something explicit.a reasonable tax or fee levied by state legislation cannot, in our opinion,be construed as trenching upon, union's power and freedom to regulate andcontrol mines and minerals.india cement and decision post india cement, based thereon :india cement is clearly distinguishable so far as the ..... . the cess levied did not become a part of theconsolidated fund and was not subject to an appropriation in that behalf ;it went into the special fund earmarked for carrying out the purpose of theact and thus its existence established a correlation between the cess andthe purpose for which it was levied, satisfying the element of quid pro quoin ..... 515, 641 and 642 of 1997, 347 and 360 of 1999, 50 and 553 of 2000, 207, 288and 389 of 2001 and 81 of 2003 and civil appeal ..... m.p. and maharashtra as shown in the comparativechart given below: west bengalcategory/ grade specification size ..... 1960. thus, a transfer of mineral rightincludes a regulation or prohibition on creation of a subordinate .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2007(6)ALD517; 2007(6)ALT259
..... andhra pradesh mineral development corporation limited for clearance under sections 5 & 11(5) of mm(d&r;) act, 1957 to the government of india after obtaining the clearance from forest department.insofar as passing and sending a copy of reasoned orders for rejecting the applications of remaining applicants after evaluating all 30 applications in terms of criteria laid down in section 11(3) of the mm(d&r;) act, 1957 is concerned, the table shown as annexures-i & ii would suffice and clarify the position relating to all the applicants ..... iii) the entire issue was prejudged by the 1st respondent and the lease was granted in favour of the 9th respondent in post haste without assessing the relative merits of all the applicants as provided under section 11(3) of mines and minerals (development & regulation) act, 1957 (for short, mm(d&r;) act, 1957). ..... contending that, while keeping his application dated 19-4-2007 pending, the decision taken to grant the mining lease in favour of the 9th respondent was in gross violation of the procedure prescribed under section 11 of the mines and minerals (development & regulation) act, 1957 (for short, mm(d&r;) act').7. in w.p. no. ..... by order dated 10.11.2005, provisionally proposed to grant a mining lease in favour of the 9th respondent over an extent of 68.52 hectares for a period of 20 years subject to prior approval of the government of india under section 5 of the mines and minerals (development & regulation) act, 1957.3. ..... [vide state of maharashtra v. .....
Tag this Judgment!Court : Gujarat
Reported in : (2008)3GLR2262
..... , it is relevant to notice that the mines and minerals (development and regulations) act, 1957 is a central legislation enacted by the parliament with the subject matter of regulation of mines and minerals which are mainly governed by entry 54 in the union list and entry 23 of list ii of 7th schedule of the constitution of india and as per section 2 of this act and whenever it is expedient in the public interest, the union should take under its control the regulation of mines and the development of minerals to the extent as provided in the act itself, section 4 is pertaining to prospecting ..... according to the petitioner, who is in the mineral business since many years, and dealing in manganese ore, which is a major mineral governed by the provisions of the mines and minerals (development and regulations) act, 1957 and mineral concessions rules, 1960 (for short 'the act' and 'the rules' respectively).6. ..... accordingly, proposals/recommendations were sent by state government vide letters dated 29.5.2000, 4.10.2001 and 27.12.2001 to the central government for grant of mining lease to the petitioner. ..... 5 lastly submitted that amendment made in article 19 shows that according to the legislature, a law relating to the creation of state monopoly should be presumed to be in the interest of general public and no limit is placed on the power of the state in respect of creation of such state monopoly. ..... it cannot be said that public funds have been frittered away. .....
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