Judgment Search Results Home > Cases Phrase: merchant shipping amendment act 2007 section 4 amendment of section 31 Sorted by: recent Court: allahabad Page 1 of about 532 results (0.176 seconds)

Mahanagar Ghaziabad Chetna Munch Through Its President, Sri Ram Avtar ...

Court : Allahabad

Reported in : 2007(2)AWC1113

..... have arisen in the port concerned, namely:(a) the interest on all deposits made by the pilgrims under clause (b) of section 208a of the indian merchant shipping act, 1923:(b) sums realised from the sale of the effects of deceased pilgrims, and sums of money left by deceased pilgrims, which are unclaimed and ..... enacted, three port haj committees were constituted at the three ports of bombay, calcutta and karachi. consequent upon constitutional changes in the country, the act was suitably amended to provide for the continuance of the calcutta and the bombay committees only, the reference to the karachi committee being omitted therefrom. the calcutta committee ..... v. william j. vitale it was held that the philosophy is that if government interferes in matters spiritual, it will be a divisive force. the first amendment (american constitution) teaches that a government neutral in the field of religion better serves all religious interests. the aforesaid question arose to separate the church and .....

Ramesh Chandra Srivastava Vs. State of U.P. and ors.

Court : Allahabad

Reported in : AIR2007All39; 2007(1)AWC329; [2007(2)JCR340(All)]

..... or by way of mortgage or otherwise, or any ship of vessel, or any part, interest, share or property of or in any ship or vessel, registered under the merchant shipping act, 1894, or under act xix of 1838, or the indian registration of ships act, 1841 (x of 1841), as amended by subsequent act.27. article 23 of schedule 1-b reads as ..... the market value and duty payable thereon in accordance with procedure provided in subsection (3).54. sub-sections (3) and (4), as they stood prior to u.p. amendment act, 38 of 2001, made no reference to payment of 'penalty'.55. in the case of kaka singh v. the additional collector and district magistrate (finance and revenue), ..... of the government of india and the provincial government on this behalf; and in exercise of the powers conferred by section 21 of the united provinces court-fees (amendment) act, 1938 (xix of 1938), and in pursuance of the power conferred by the notification of the government of india department no. 158/38, dated february 15, .....

Commissioner of Income-tax Vs. Mathulal Baldeo Prasad.

Court : Allahabad

Reported in : [1961]42ITR517(All)

..... to have become exigible by virtue of section 7. the high court referred to section 7a introduced by the amending ordinance, which enacted that if any person evaded payment of the premium either by not insuring the goods under ..... & co. ltd. v. commissioners of inland revenue. that was a case where the assessee carried on business of grain merchants and for the period in question bought grain in the argentine and sold it to the royal commission for wheat supplies, ..... commission. the assessee had apparently undertaken to cover the liability for demurrage for detention of the carrying ships, the wheat commission itself chartered the ships upon terms which include liability by the commission to pay demurrage to the shipowners, except in certain ..... stevedores, who at the material time carried on their employers liability risk instead of insuring claims under the workmens compensation act or at common law. for the purposes of the firms excess profits tax the relevant chargeable accounting period was a .....

British India Corporation Ltd. Vs. Shanti Narain

Court : Allahabad

Reported in : AIR1935All310

..... in re : welsbach incandescent gas light co., ltd. (1904) 1 ch. d. 87, was decided the english companies act contained provisions analogous to section 153, companies act (see section 2, joint stock companies act, 1870, as amended by section 24, companies act, 1900). further the case of in re : australian estates and mortgage co. ltd. (1910) 1 ch. d. ..... 25th march 1933,, but in that meeting the chairman of the meeting pointed out that the proposed amendment was in the opinion of the legal advisers of the company governed by the provisions of section 54-of the act and, as the requisite majority of the shareholders provided for by the proviso to section 54 was ..... 414 makes it clear that, after the passing of the english companies act of 1908, a resolution similar to .....

Commissioner of Income-tax Vs. Rashid Exports Industries

Court : Allahabad

..... than one section under heading c of chapter vi-a. with a view to prevent the taxpayer taking undue advantage of the existing provisions of the act, section 80-ia was amended by the finance (no.2) act, 1998, so that the deductions allowed under section 80-ia and various sections under heading c of chapter vi-a are restricted to the profits ..... and gains but the assessing officer restricted the deductions only to the extent of 100% of the amount of profits and gains. 13. the object of amending section 80-ia by the finance (no.2) act, 1998, as is evident from the memorandum explaining the provisions in the finance (no.2) bill, 1998 ([1998] 231 itr (st.) 252), is that it was .....

Commissioner of Income-tax-II, Agra Vs. Shyam Biri Works

Court : Allahabad

..... shall be deemed to have been issued under sub-section (1) and the provisions of sub-sections (2), (3) and (4) shall apply accordingly. this amendment will take effect retrospectively from 1st april, 1999." 14. at this stage it would be relevant to make a reference to section 260a of the ..... or directions to income tax authorities laying the monetary limits for the purpose of filing appeals. as a consequence of the insertion of section 268a in the act, the orders and instructions or directions issued on the subject of monetary limits for filing appeals has attained a statutory status and it has become mandatory for the ..... is the subject matter of an adverse order. (iii) where prosecution proceedings are contemplated against the assessee. (iv) where the constitutional validity of the provisions of the act are under challenge. 4. special leave petitions under article 136 of the constitution are filed before the supreme court court only in consultation with the ministry of law. therefore .....

Manoj Kumar Singh Vs. State of U.P. and Others

Court : Allahabad

..... all such appeals can be clubbed and decided together by passing one consolidated order. 69. it thus finally emerges that the legislature, before and after amendment of the code vide act no.5 of 2009, has recognised and conferred one right or the other on the following categories of persons:- (i) a 'victim' as ..... the code. the recommendations in the malimath committee report, which has been adopted and implemented in the form of amendment in various provisions of the criminal procedure code by act 5 of 2009, would show that, by the amendment, victim was intended to be placed at much higher pedestal in criminal justice delivery system than the state (prosecuting ..... a police case, he/she has been conferred upon the right in the opening section of the chapter itself without any qualifications. clearly by introducing this amendment, the legislature has recognised the victim in his/her independent capacity in the criminal justice delivery system than the state or informant or complainant. if the .....

Jagran Prakashan Ltd. Vs. Commissioner of Income-tax, Kanpur Nagar

Court : Allahabad

..... section 143 after the expiry of twelve months specified in the proviso to subsection (2) of section 143, as it stood immediately before the amendment of said subsection by the finance act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, reassessment or recomputation as specified sub-section (2 ..... copyright at rs.17 crores. the petitioner contended that at the time of planning of public issue of equity shares at a premium during 1995, the merchant bankers including the lead issue managers were of the firm opinion that the ownership of copyright was an essential prerequisite for a successful public issue of equity ..... to a substantial portion of the depreciation amount, which was claimed in the intangible asset. based on this audit objection, notice under section 148 of the act was issued. the bombay high court quashed the reassessment proceedings holding that once the assessing officer had opposed the reopening at the initial stage and subsequently reopened .....

Commissioner of Income-tax - II, Kanpur Vs. N.K. Laminates (P.) Ltd.

Court : Allahabad

..... (st.) 13) which has been referred to above in paragraph 61.3.2 has laid down as under (page 58): "61.3.2. the finance act, 2002, has amended section 158bb to clarify that the block assessment of undisclosed income is to be based on the evidence found in the search and material or information gathered in ..... which has been discovered on the basis of post search enquiries made during the block assessment proceedings. this position, however, has changed after the amendment made by the finance act of 2002, after which the assessment of undisclosed income can be based on evidence found in search and the material or information gathered in post search ..... chapter were made inapplicable in case of search initiated under section 132 or section 132a after 31.5.2003 by introduction of an amendment to the chapter by finance act, 2003. section 158ba of the act contemplates the assessment of undisclosed income. section 158b(b) defines "undisclosed income" which says any money, bullion, jewellery or other .....

Anand Kumar Sharma Vs. State Of U.P. Thru' Secretary and Others

Court : Allahabad

..... delay, if any, involved although it is desirable to dispose of the applications, expeditiously. therefore, the reward could not have been allowed in this case completely ignoring the amendments, which came into force in april 1989, merely because the seizure was in february 1989. that apart, under the scheme final reward is postulated only on adjudication of ..... then policy. "legitimate expectation" has come up for consideration in several decisions. it is useful to refer to the judgment of the apex court in madras city wine merchants' association and anr vs. state of t.n. and anr,(1994) 5 scc 509.paragraphs 43,44,46,47 and 48 of the said judgment which are ..... lease to be granted they would be provided with dealerships. the applications made pursuant to the advertisement published by the oil companies were also duly processed and were acted upon. however, it is only the suspension of the policy dated 8.10.2002, which prevented such dealerships for being given to the various applicants. 58. .....