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Management of M.S. Nally Bharat Engineering Co. Ltd. Vs. State of Biha ...

Court : Supreme Court of India

Reported in : 1990(38)BLJR497; [1990(60)FLR785]; JT1990(2)SC96; (1990)IILLJ211SC; 1990(1)SCALE156; (1990)2SCC48; [1990]1SCR290; 1990(1)LC500(SC); (1990)1UPLBEC521

..... normally the income-tax authorities would not be justified in refusing to an assessee a reasonable opportunity of representing his views when any order to the prejudice of the normal procedure laid down in section 64(1) and (2) of the act is sought to be made against him, be it a transfer from one income-tax officer within the state to an income-tax officer without it, except of course where the very object of the transfer would be frustrated if ..... power to transfer certain proceedings:(1) the appropriate government may, by order in writing and for reasons to be stated therein, withdraw any proceeding under this act pending before a labour court, tribunal, or national tribunal and transfer the same to another labour court, tribunal or national tribunal, as the case may be, for the disposal of the proceeding ..... it would be prudent if the principles of natural justice are followed, where circumstances permit, before any order of transfer under section 5(7a) of the act is made by the commissioner of income-tax or the central board of revenue, as the case may be, and notice is given to the party affected and he is afforded a reasonable opportunity of representing his views ..... that audi alteram partem is a highly effective rule devised by the courts to ensure that a statutory authority arrives at a just decision and it is calculated to act as a healthy check on the abuse or ..... varty [1972 (1) wlr 534, 547]:a tribunal to whom judicial or quasi-judicial functions are entrusted is held to .....

In Re: Kalidas Mullick and ors. Vs. Registrar of Assurance and ors.

Court : Kolkata

Reported in : (1996)1CALLT95(HC)

..... the petitioner filed an application before this court only in terms of the provision of the trust act and charitable and religious trust act, 1920 for obtaining its permission in respect of the said transaction.7. ..... it may be true that the petitioners do not have any existing liability but the registrar in view of mandatory provisions contained in section 230a(1) of the act cannot dispense with the requirements thereof. ..... it is not disputed that section 230a of the income tax act does not apply to involuntary sales.8. ..... an application was filed by the trustees under the provisions of indian trust act, 1882 as well as charitable and religious act, 1920 in this court. ..... arati mullick and thus there is no existing liability in respect of demand under any of the act as specified under section 230a(1) of the income tax act. ..... however, in view my findings aforementioned i am of the opinion, that the petitioners are require to comply with the provision of section 230a(1) of the said act.9. ..... : this application is directed against the order dated 18th october, 1995 whereby and whereunder the petitioner was asked to obtain certificates from the income tax authorities under section 230a(1) of the income tax act.2. .....

Estate Officer Vs. Charanjit Kaur

Court : Supreme Court of India

..... , price paid or promised for the transfer of a right to enjoy an immovable property under 1973 rules, an annual rent would be 7 for short 1952 act 8 for short 1960 rules 9 for short 1973 rules 4 payable which shall be 2 % of the premium for 33 years which may be enhanced by the chandigarh administration to 3.75% for the next 33 years and 5% of the premium for the ..... raised was as under- 13 (2009) 4 scc66013 when the auction of sites (for grant of a lease for 99 years) was in exercise of the power of the government (the ut chandigarh administration) under the provisions of the development act in accordance with the leasehold rules, it involves neither sale of goods nor rendering of any service ..... . (v) the chandigarh administration to frame rules to maintain and update the property records in the manner mutations are sanctioned in respect of non urban properties under the punjab land revenue act, 1887 or such other procedure, which is fair ..... otherwise requires, the words and expressions used in these rules shall have the meaning assigned to them in the capital of punjab (development and regulation) act, 1952 and the rules made thereunder. ..... 5 for short 1975 rules 6 for short 1996 rules 3 the capital of punjab (development and regulation) act, 19527 reads as:- ..... transfer, whether by auction, allotment or otherwise, any land or building belonging to the government in chandigarh on such terms and conditions as it may subject to any rules that may be made under this act, think fit to impose. .....

Bhartia and Sons Vs. State of Bihar and ors.

Court : Patna

..... in this letter, a declaration is made, purportedly of the legal position, that from the 1st paragraph of the notification of bihar timber and other forest produce (regulation of transit) rules, 1973 framed under section 41 of the indian forest act it was evident that those rules were framed to regulate the movement of timber and other forest produce within the state. ..... the opening para of the notification of the rules reads as follows;in exercise of powers under sections 41, 42 and 76 of the indian forests act, 1927 (10,1927) and cancelling all previous rules on this subject, the government of bihar makes the following rules for regulating transit within the state of timber, firewood....through road, rail and a.i.r. ..... 78, dated 8-2-1985 sisam wood was kept out of the purview of the bihar forest produce (trade) act, 1984 and the bihar forest produce (trade) rules framed thereunder and hence, all the legislative basis for the impugned order can only be found in the indian forest act and the bihar timber and other forest produce (regulation of transit) rules, 1973 framed under that act. ..... both within and outside the state in exercise of the powers under section 41 of the indian forest act; or alternatively to take sisam wood also within the ambit of the bihar forest produce (trade) act, 1984 and the rules framed there under. ..... section 41 of the indian forests act empowers the state government to make rules to regulate the transit of all timber and other forest produce. .....

M.P. Nagar Nigam/Nagar Palika Karamchari Sangh and anr. Etc. Vs. Sate ...

Court : Madhya Pradesh

Reported in : AIR2009MP71; 2009(3)MPHT233

..... in the case of moolji bhai air 2000 mp 38 (supra) this court has already held that the rules were aimed at abolishing the naka or barrier system as 'that was very inconvenient to everyone and was also a source of harassment ..... for the purposes of collector of terminal tax, the state government has framed the rules already mentioned above by the notification dated 21-2-1997 published in madhya pradesh gazette on ..... according to rule 3 every person, businessman, establishment and the license holder under the madhya pradesh krishi upaj mandi adhiniyam, 1972 is responsible to collect the terminal tax on the goods at the rates specified in the schedule if he himself exports any goods as shown in the schedule or sells for the ..... 189-a of the act reveals that mode of recovery of taxes under that provision is subject to the condition and limitation prescribed by the rules. ..... --notwithstanding anything contained in this act, the corporation may, by public auction or private contract lease the recovery of any of the taxes and fees which may be imposed under this act, subject to the condition and limitation, if any, prescribed by the state government ..... the corporation has also taken the plea that it is empowered under section 189-a of the madhya pradesh municipal corporation act, 1956 (in short, 'the act') to recover the tax by public auction or private contract lease imposed under the act. ..... section 189-a of the act, which deals with recovery of taxes by public auction or private contract, reads; as .....

Om Prakash Bhatia Vs. Commissioner of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (2001)(73)ECC724

..... was mentioned as under : - "even if one were to invoke section 4 of foreign trade (development and regulation) act, 1992 read with rule 2(h) of exports (control) order, 1988 (as has been done in the departmental appeal) it would still lead one ..... - 1981 (48) stc 61 (bombay), the bombay high court had held that in view of the provisions of the general clauses act, where any act conferred a power to issue a notification, order, rule or bye-law, an expression used in such notification, order, rule or bye-law ought, unless there was anything repugnant in the subject or context, to bear the same meaning as it bore in the act conferring the power [also refer state of karnataka v. ..... of the general clauses act, 1897, where by any central act or regulation, a power to issue any notification, order, scheme, rule, form or bye-law is conferred - then expressions used in the notification, order, scheme, rule, form or bye-law, if it is made after the commencement of that general clauses act, 1897, shall, unless there is anything repugnant in the subject or context, have the same respective meanings as in the act or regulation conferring the ..... 1992 (87) stc 401 (karnataka, bangalore)].the expression used in the rules made under a statute bear the same meaning as in the act unless otherwise provided [refer shree ram steel rolling mills v. ..... unless the context otherwise requires wherever the expression 'value' occurs in the act, rules or regulations, the same meaning has to be given to it as provided .....

Commissioner of Central Excise Vs. Eveready Industries (i) Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in : (2008)(221)ELT109Tri(Chennai)

..... it is also made clear that if an independent refund claim is filed after the final decision under rule 9b(5) reagitating the issues already decided under rule 9b - assuming that such a refund claim lies - and is allowed, it would obviously be governed ..... section 11b had been amended vide act 21 of 1998 with effect from august 1, 1998 by inserting clause (eb) to explanation to section 11b which introduced another 'relevant date' for filing refund claim and read, (eb) in cases where duty of excise is paid provisionally under this act or the rules made thereunder, on the date of adjustment of duty after the final assessment thereof. ..... sanctioning the refund had not been reviewed under section 35e(2) of the central excise act, 1944 and demand under section 11a alone did not suffice to recover the alleged erroneous ..... as per the decision of the apex court extracted, if final orders passed under rule 9(b)(5) are appealed against and is allowed, then any refund claim arising as a consequence of the decision in such appeal would be governed ..... on the apex court's judgment in mafatlal industries (supra) to argue that a refund claim under section 11b of the act was subject to proof of not passing the burden of duty to others. ..... however, if final orders passed under sub-rule (5) are appealed against--or questioned in a writ petition or suit, as the case may be, assuming that such a writ or suit is entertained and is allowed/decreed--then any refund claim arising as a consequence of the decision in .....

Premier Motors (P.) Ltd. Vs. Commissioner, Sales Tax

Court : Allahabad

Reported in : [1970]26STC402(All)

..... in view of this authority it is futile to contend for the revenue that because the sales tax officer is not a court and is not bound by the rules of evidence, therefore, the assessee is not entitled to have a witness examined in his presence where the statement of such a witness recorded at the back of the assessee is sought to be used against him and particularly where the statements of ..... ) observed at page 13 :when an assessment on escaped or evaded income is made under the provisions of section 34 of the indian income-tax act, all the provisions for arriving at the assessment provided under section 23(3) come into operation and the assessment has to be made on all relevant materials and on evidence and the assessee ordinarily has the fullest ..... in the circumstances the only course open to the assessee was to approach the assessing authority to summon those witnesses in exercise of its power under rule 75 so that they could be confronted with the documentary evidence in the possession of the assessee.15. ..... there can be no manner of doubt that the assessing authority while taking proceedings for assessment under the act performs quasi-judicial functions and should be governed by judicial considerations and must conform to the rules of natural justice. ..... the provisions relating to the assessment contained in section 7 read with rule 41 are in pan materia with the corresponding provisions of assessment under section 23(3) of the income-tax act, 1922. .....

Anandalal, Proprietor of Laxmichanda Sitaram Vs. Union of India (Uoi) ...

Court : Orissa

Reported in : AIR1961Ori108

..... the point involved in this appeal is one of limitation under article 31 of the limitation act, in a suit against the railways as carrier, for compensation for short-delivery in respect of a portion of a certain consignment of one bale of woollen goods, in the circumstances hereinafter stated. ..... article 31 of the limitation act provides, tor such suits, one year period of limitation from the time 'when the goods ought to be delivered'. mr. l. e. ..... in each case.this point is, however, concluded by two recent division bench decisions of this court where the question as to what is the date on which the goods 'ought to be delivered' within the meaning of article 31 of the limitation act, was decided. ..... 6 as intended to mean that it kept the plaintiff under some expectation and he contended that it acted as-an estoppel. ..... thereafter, necessary notices were sent as provided under the railways act. .....

Union of India (Uoi) and anr. Vs. Imperial Tobacco Company of India Lt ...

Court : Madhya Pradesh

Reported in : AIR1959MP232

..... it was argued that under section 3 (6) of the railways act, the word railway administration has been defined and all notices required by the act to be given to the railway administration ought to be served upon the general manager in the manner provided by section 140 of the railways act.it was further pointed out that the plaintiff had failed to prove that the notice under section 77 had actually been served on the managers of the two ..... in no case be saddled on the plaintiff on account of this concession as both the defendants failed to disclose as to how the consignment was dealt with, while in transit, in spite of notices under section 77 of the railways act and section 80 of the civil procedure code. ..... from the correspondence on record, as also from the conduct of the railway authorities, we are convinced that the notice under section 77 of the railways act must have reached the proper authority. ..... corporate body like a company has to act through one of its officers duly authorised ..... under section 72 of the railways act, the defendants' liability was that of a bailee and there is nothing on record to indicate that the theft, if any, took place in spite of proper precautions on ..... the general manager to deal with such claims, actually received a copy of the notice.this court, in a series of cases, has taken the view that a notice which substantially complies with section 77 of the railways act is a valid notice. ..... 24) in favour of the acting depot manager of the company at jabalpur, shri .....