Court : Supreme Court of India
Reported in : AIR1972SC425; (1971)2SCC893; [1972]1SCR1055
..... the validity of the c.p. & berar motor vehicles (amendment) act, 1947 which amended the motor vehicles act, 1939 and conferred extensive powers on the provincial government including the power to create a monopoly of the motor transport business in its favour to the exclusion of all motor transport operators. in exercise of the powers conferred by ..... provision of article 19(6) which was introduced by the amendment of the constitution in 1951 was not in existence when the u.p. road transport act (act ii of 1951) was passed and it was held that the amendment of the constitution which came later could not be invoked to validate an ..... the new section 43(i)(iv) a notification was issued on 4th february; 1955 declaring the intention of the state government to take up certain routes. the petitioners contended that with the commencement of the constitution the act .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2007)210CTR(SC)454; 2007(214)ELT491(SC); [2007]292ITR444(SC); JT2007(9)SC65; 2007(3)KLT624(SC); 2007(9)SCALE100; (2007)6SCC429
..... washing, screening and dressing the ore; (iv) conveying of the ore from the mine site to the river side; (v) transport of the ore from the river side to the harbour by means of barges; (vi) stacking of the ore at the harbour ..... shoveling; andc) sometimes by machine, depending on the need, quantity and urgency.49. it is further contended that the blending workers are trained to blend tea uniformly. after the process of mixing and blending of tea is complete, the samples are drawn ..... in support of his arguments relied on various decided cases of this court and the other courts.27. in east texas motor freight lines v. frozen food express 100 l ed. 917, the supreme court of united states of america held that ..... cotton by spinning, milk by pasteurizing, fruits and vegetables by sorting and repacking.29. according to the marine products export development authority act 1972, [section 3(1)], processing in relation to marine produces includes the preservation of such products such as canning, freezing, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009AIRSCW6721; (2009)225CTR(SC)233; 2009(169)LC1(SC); 2009(241)ELT326(SC); [2009]317ITR218(SC); JT2009(11)SC571; 2009(12)SCALE61; (2009)9SCC328; [2009]183TAXMAN349(SC); 2009(8)LC3913(SC)
..... duty drawback scheme could be said to be profit derived from the business of the industrial undertaking eligible for deduction under section 80ib of the income-tax act, 1961 (1961 act)3. at the outset, we may indicate that although in the present judgment we have focused on the analysis of section 80ib, the basic scheme of ..... in a case where the industrial undertaking manufactures or produces articles or things, the undertaking employs ten or more workers in a manufacturing process carried on with the aid of power, or employs twenty or more workers in a manufacturing process carried on without the aid of power. (3) the amount of deduction in the ..... net profit 200---------- ---------1,300 1,300---------- ---------note : in above example, department is allowing deduction on profit of rs. 100 under section 80ib of the 1961 act. 24. in the circumstances, we hold that duty drawback receipt/depb benefits do not form part of the net profits of eligible industrial undertaking for the purposes of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1982SC697; (1982)2CompLJ793(SC); 1981(3)SCALE1775; (1982)1SCC125; [1982]2SCR1
..... february 27, 1976 by which the development authority, korba, was directed to exercise the powers and perform the functions of a class i municipality constituted under the madhya pradesh municipality act, 1961. this notification became effective from february 27, 1976 from which date ordinance no. 26 of 1975 was made effective. by another notification, dated march 15, 1977, published ..... and certain officers of the central government did not make any difference to that position.23. the decision of this court in the andhra pradesh state road transport corporation v. the income-tax officer and anr. : [1994]52itr524(sc) puts the matter beyond all doubt. in that case, the andhra pradesh road ..... transport corporation claimed exemption from taxation under article 289 of the constitution by which, the property and income of a state is exempt from union taxation. this court, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2006(6)ALD103(SC); (2006)205CTR(SC)53; [2006(4)JCR89(SC)]; JT2006(8)SC328; 2006(8)SCALE161; (2006)6SCC613
..... , however, added that in the present case reckless allegations have been made without any basis against important functionaries, judges and authorities under the i.t. act. he submitted that the petitioners cannot destroy the service careers of the government officers without any reason on basis except for their own political rivalry with respondent ..... but that should not give right to the petitioners to obstruct the course of justice or obstruct the rights given to the accused under criminal procedure code, evidence act and the constitution.56. learned senior counsel submitted three propositions in the context of the parameters of the pil. he submitted that - firstly, every ..... in 1982 appeal cases 617, a declaration was sought that the revenue had acted unlawfully in granting amnesty to the trade union of casual workers and accordingly a writ of mandamus was sought to assess and collect income tax from casual workers according to law. in the divisional court when the motion for judicial .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2008CriLJ3621; 2008(3)KLT400; 2008(II)OLR(SC)393; 2008(10)SCALE383; 2008(2)LC855(SC); 2008AIRSCW4868; 2008CriLJ3621; 2008(3)Crimes122
..... in state of gujarat and anr. etc. v. mehboob khan usman khan etc. : 1969crilj26 .this court therein, was considering the provisions of the bombay police act of 1951. the said statute postulated externment of the noticee on the basis of `general allegations' made against him keeping in view the statutory requirements, this court ..... and ors. v. amratlal prajivandas and ors. : 1995crilj426 while considering the validity of the provisions of the smugglers and foreign exchange manipulators (forfeiture of property) act, 1976, opined:44...the relatives and associates are brought in only for the purpose of ensuring that the illegally acquired properties of the convict or detenu, ..... be treated to be illegally acquired property, which may be only a relevant factor but would not necessarily lead to the said conclusion.the act6. the act was enacted to consolidate and amend the law relating to narcotic drugs, to make stringent provisions for the control and regulation of operation relating to narcotic .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2006SC3001; JT2006(8)SC185; 2006(8)SCALE199
..... ;(7a) 'industrial infrastructure facilities'' means facilities which contribute to the development of industries established in industrial area such as research and development, communication, transport, banking, marketing, technology parks and townships for the purpose of establishing trade and tourism centers; and any other facility as the state government may ..... no. 9) supported the stand taken by learned counsel for kiadb and submitted that the impugned notifications fully satisfied the requirements of the act and the act did not contemplate that at the time of acquisition of the land, the details of the project which was to be set up by ..... , industrial parks etc. these projects need considerable extent of land for implementation.therefore, it is considered necessary to amend the karnataka industrial areas development act, 1966, to enable the board to acquire land for providing industrial infrastructure facilities.as the definition shows, anything which contributes to the development of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC215; (1977)4SCC471; [1978]1SCR641
..... . for this purpose, he relied upon the provisions of chapter iv-a of the motor vehicles act also. the nationalisation of routes under the said chapter of the motor vehicles act does not necessarily imply the acquisition of the transport undertakings of the various operators, their vehicles or properties. that is a separate and ..... designated organ monopolistically, for the better production and for distribution of goods and services to the community, for participative control by and distribution of profits among workers and for all those other benefits claimed to flow out of public ownership, social control, commitment to community, parliamentary accountability and vaster capability does r. ..... private and the public sector. stress was laid on the need to improve the living and working conditions of workers as well as their efficiency and a schedule in which road transport figures (schedule b) was appended setting out those categories which would be progressively state-owned and in which the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2004SC5009; JT2004(8)SC272; 2004(3)KLT686(SC); (2005)ILLJ117SC; 2004(8)SCALE475; (2004)8SCC402; (2005)1UPLBEC175
..... bhawan, lucknow and ors., 2000 (86) flr 155, sri chittaranjan das v. durgapore project limited and ors., 1995 (2) clj 388, babulal and ors. v. rajasthan state road transport corporation and anr., 2000 (84) flr 847 and mitrangshu roy choudhary v. union of india and ors., : (1999)illj897sc ).125. a division bench of the gujarat high court in ballkhan ..... ors. v. p.o. labour court, kanpur and ors. reported in 1998 (78) flr 511 observed as under:- ' section 18 of the act provides that an apprentice shall be a trainee and not a worker and the provisions of any law with respect to labour shall not apply to or in relation to such apprentice. the respondent no.2 was ..... the word 'shall' is considered to be imperative in nature but it has to be interpreted as directory if the context or the intention otherwise demands. (see m/s. sainik motors, jodhpur and ors. v. state of rajasthan, : [1962]1scr517 ). 98. it is important to note that in crawford on statutory construction at page 539, it is stated : ' .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2006SC2550; [2006]283ITR1(SC); JT2006(4)SC611; 2006(4)SCALE300; (2006)7SCC241; [2006]145STC544(SC)
..... constitution bench of five judges. however, an exception to article 301 and its operation was judicially crafted in automobile transport 0065/1962 : [1963]1scr491 . in that case, the challenge was to the rajasthan motor vehicles taxation act, 1951. the challenge under article 301 was rejected by the constitution bench of seven judges of this court by ..... provide facilities. in this connection, reliance is placed on the judgment of this court in the case of sharma transport v. government of andhra pradesh and ors. : air2002sc322 . however, learned counsel submitted that the act must spell out the nature of the trading facilities intended to be provided to the trading community and also the ..... enough. learned counsel contended that in the case of bolani ores ltd. etc. v. state of orissa etc. : [1975]2scr138 the taxation act envisaged imposition of tax on motor vehicles actually using the roads saying that if the facility is not used then no tax can be collected and if collected it will not be .....
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