Court : Andhra Pradesh
Reported in : 2005(6)ALD582; 2005(6)ALT364
Bilal Nazki, A.C.J. for himself and on behalf of Hon'ble Sri R. Subhash Reddy, J.1. I have the privilege of going through the elaborate opinions framed by my brother Judges Mr. Justice Goda Raghuram and Mr. Justice V.V.S. Rao. By and large, I am in agreement with them, but there are some areas, where I could not pursue myself to go along with the opinion of my brothers, though the fate of the cases would be the same and the writ petitions would have to be allowed. Facts have been mentioned in detail by my learned brothers in then judgments, but in order to frame my opinion, certain facts would have to be repeated.2. Andhra Pradesh Reservation of seats in the Educational Institutions and of appointments/posts in the Public Services under the State to Muslim Community Ordinance, 2005 (Ordinance No. 13 of 2005, dated 20-06-2005), is under challenge in these writ petitions. A battery of lawyers assisted us in these writ petitions. There are writ petitioners, respondents and the intervenes....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2006SC212; (2006)1GLR294; [2006(2)JCR272(SC)]; JT2005(12)SC580; RLW2006(1)SC705; 2005(8)SCALE661; (2005)8SCC534; 2006(1)LC240(SC)
R.C. Lahoti, C.J. 1. Section 2 of the Bombay Animal Preservation (Gujarat Amendment) Act, 1994 (Gujarat Act No. 4 of 1994) which introduced certain amendments in Section 5 of the Bombay Animal Preservation Act, 1954 (as applicable to the State of Gujarat) has been struck down as ultra vires the Constitution by the High Court of Gujarat. These three sets of appeals by special leave have been filed thereagainst.A chain of events, legislative and judicial, lead to the impugned enactment. To appreciate the core issue arising for decision in these appeals and also the constitutional questions arising therein, it will be useful to set out the preceding events in their chronological order.PART - IBackdrop of EventsLegislative history leading to impugned enactment2. With a view to conserve the cattle wealth of the State of Bombay, the State Government enacted the Bombay Animal Preservation Act, 1948 and prohibited slaughter of animals which were useful for milch, breeding or agricultural purpo...
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2006(1)ALT160
ORDERP.S. Narayana, J.1. Heard Sri Mahadeva, the counsel representing the revision petitioner and Sri Ramesh the learned counsel representing the respondents.2. This Court on 18-8-2005 ordered notice before admission and the interim stay was granted for a period of four weeks. The counsel representing the respondents had entered appearance and the Civil Revision Petition is heard at length and the same is being disposed of at the stage of admission.3. Sri Mahadeva, the learned counsel representing the revision petitioner, the plaintiff in O.S. No. 519 of 2002 on the file of Principal Junior Civil Judge, Proddutur would contend that the petitioner, as plaintiff filed I.A. No. 641 of 2005 in the said suit praying for amendment. The learned counsel would also contend that the petitioner filed the application praying for alteration of the plaint plan in view of the report of the Commissioner and the plan filed by the Commissioner. The learned counsel would also submit that this can be take...
Tag this Judgment!Court : Central Administrative Tribunal CAT Ahmedabad
Reported in : (2006)(2)SLJ215CAT
1. Aggrieved by the order dated 08.07.1999 and the order dated 10.04.2003 the applicant has preferred the present O. A. It is not accompanied by any application for condonation of delay. The applicant has sought for the following reliefs:- (i) This Hon'ble Tribunal may be pleased to quash and set aside the orders contained in the Railway Board's letter dated 8.7.1999 at Annexure A/1. (ii) This Hon'ble Tribunal may be pleased to quash and set aside the directions contained in the RSC, Vadodara letter dated 4.2.2004, at Annexure A above, asking the applicant to deposit an amount of Rs. 2,27,223. (iii) This Hon'ble Tribunal may be pleased to" direct the respondents to immediately transfer the Provident Fund balance, Gratuity and pension liability/contribution of the application to IIM, Ahmedabad with compound interest @ 12% p.a. on all the amounts due till the same are received by the IIM, Ahmedabad. (iv) This Hon'ble Court may be pleased to direct the respondents to arrange payment of h...
Tag this Judgment!Court : Gujarat
Reported in : (2005)198CTR(Guj)1; [2006]280ITR282(Guj)
D.A. Mehta, J. 1 In all these Tax Appeals the following substantial question of law which arises for determination has been framed at the time of admission : Whether on the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in allowing deduction under Section 80-P(2)(a)(i) of the Income-tax Act,1961 on interest income as being attributable to the business of banking ?2 On behalf of the appellant-revenue Mr. M.R. Bhatt, learned Senior Standing Counsel has taken the lead while Mr. B.B. Naik and Mr. T.U. Bhatt, learned Standing Counsel have supplemented the contentions on behalf of the revenue. On the other hand, on behalf of the respondent assessees Mr. S.N. Soparkar, learned Senior Advocate has taken the lead. Mr. R.K. Patel, Mr. S.N. Divetia, Mr. K.R. Dixit and Mr. T.P. Hemani, learned Advocates have also addressed the Court. Mr. K.H. Kazi, learned Advocate has been permitted to intervene and address the Court.3 The Assessment Year in Tax Appeal No. 208 of...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2005SC2920; JT2005(6)SC79; (2005)5SCC665
G.P. Mathur, J.1. This writ petition under Article 32 of the Constitution of India has been filed by way of public interest litigation for declaring certain provisions of the Illegal Migrants (Determination by Tribunals) Act, (Act No. 39 of 1983) 1983 as ultra vires the Constitution of India, null and void and consequent declaration that the Foreigners Act, 1946 and the Rules made thereunder shall apply to the State of Assam. The second prayer made is to declare the Illegal Migrants (Determination by Tribunals) Rules, 1984 as ultra vires the Constitution of India and also under Section 28 of the aforesaid Act and, therefore, null and void. Some more reliefs have been claimed which will be referred to at the appropriate stage. The respondents to the writ petition are the Union of India and the State of Assam. 2. The case set up in the writ petition is that the petitioner is a citizen of India and is ordinarily resident in the State of Assam. He is a former President of the All Assam Stu...
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(4)ALD582; 2005(4)ALT327; [2005]126CompCas708(AP); [2005]63SCL339(AP)
ORDERGoda Raghuram, J.1. Heard - Sri E. Manohar, Sri J.V. Suryanarayana, Senior Advocates, Sri D.V. Bhadram, Sri K.V. Satyanarayana, Sri Badri Premnath, Advocates for the several petitioners/appellants; learned Advocate General for the State of Andhra Pradesh; Sri Nooti Ram Mohan Rao, Sri Ashok Anand Kumar, Sri K. Gopala Krishna Murthy, Advocates for the several Co-operative Banks and Sri M. Ratna Reddy, Advocate for the Union of India.2. The several writ petitions were filed at various stages of proceedings before the authorities of the Registration Department of the State. All the writ petitioners had obtained loans or Overdraft facility from the respective Co-operative Banks in sums exceeding Rupees ten lakhs each. In every instance there was a default in the repayment of the instalments or the loan amount and consequently a violation of the terms of the loan agreement. The lending Co-operative Banks had initiated proceedings for recovery of the dues under the provisions of the Andh...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT
Reported in : (2005)96TTJ(Bang.)211
1. The ITA Nos. 881 and 882/Bang/2003 have been filed by the Revenue and ITA Nos. 895 and 896/Bang/2003 have been filed by the appellant.Since both the appeals arise from the common orders passed by the CIT(A)-V, Bangalore, for asst. yr. 1998-99 and for asst. yr. 1999-2000, dt. 21st March, 2003, all these appeals have been heard together.During the course of hearing of the appeal, the appellant filed paper books for asst. yrs. 1998-99 and 1999-2000. The appellant-company also filed additional grounds and other computations and calculation statements to buttress its contentions in the appeal.2. Firstly, we shall deal with the appeals filed by the appellant-company in ITA Nos. 895 and 896/Bang/2003 for asst. yrs.1998-99 and 1999-2000.2.1 Before we proceed with the issues, preliminary objections were raised by the counsel for the department, Sri E.R. Indrakumar, the relevant portion is extracted hereunder : In relation to the aforesaid appeal, the appellant has filed the paper book with ...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT
Reported in : (2006)5SOT805(Bang.)
The ITA Nos. 881 and 882/Bang./ 2003 have been filed by the revenue and ITA Nos. 895 and 896/Bang./2003 have been filed by the appellant. Since both the appeals arise from the common orders passed by the CIT(A)-V, Bangalore, for assessment year 1998-99 and for assessment year 1999-2000, dated 21-3-2003, all these appeals have been heard together.During the course of hearing of the appeal, the appellant filed paper books for assessment years 1998-99 and 1999-2000. The appellant-company also filed additional grounds and other computations and calculation statements to buttress its contentions in the appeal.Firstly, we shall deal with the appeals filed by the appellant-company in ITA Nos. 895 and 896/Bangd/2003 for assessment years 1998-99 and 1999-2000.Before we proceed with the issues, preliminary objections were raised by the counsel for the Department, Sri E.R. Indrakumar, the relevant portion is extracted hereunder: In relation to the aforesaid appeal, the appellant has filed the pa...
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT
Reported in : (2005)96TTJ(Bang.)221
The ITA Nos. 881 and 882/Bang/2003 have been filed by the revenue and ITA Nos. 895 and 896/Bang/2003 have been filed by the appellant. Since both the appeals arise from the common orders passed by the Commissioner (Appeal)-V, Bangalore, for assessment year 1998-99 and for assessment year 1999-2000, dated 21-3-2003, all these appeals have been heard together. During the course of hearing of the appeal, the appellant filed paper books for assessment years 1998-99 and 1999-2000.The appellant- company also filed additional grounds and other computations and calculation statements to buttress its contentions in the appeal.Firstly, we shall deal with the appeals filed by the appellant- company in ITA Nos. 895 and 896/Bang/2003 for assessment years 1998-99 and 1999-2000.Before we proceed with the issues, preliminary objections were raised by the counsel for the department, Sri E.R. Indrakumar, the relevant portion is extracted hereunder : In relation to the aforesaid appeal, the appellant ha...
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