Court : Gujarat
Reported in : 181(2003)CLT134
..... late payment shall not be regarded as interest for the purpose of this article.xxxx'17. the dtaas follow the pattern of the organization of economic cooperation and development (oecd) model convention. the model convention has been used by the covenanting states as a basic document of reference while entering into such bilateral treaties. such double ..... act and the appellants were entitled to the relief granted to industrial units under the notification issued under section 12 of the act.(z-19) in shri balaji mineral grinding industries v. state of madhya pradesh 117 stc 117 (mp) the madhya pradesh high court held that making of marble powder by manufacturing process was an ..... 80-i(2)(iii) in the context of the fact that the deduction under section 80hh is meant to encourage establishment of new industrial undertakings in backward areas when such industrial undertaking has begun or begins to manufacture or produce articles 1 and in context of the fact that section 80-i is designed to encourage .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)2GLR1558
..... kotak, the learned a.g.p. appearing for respondent no. 1-state and mr. k. m. patel, the learned counsel appearing for respondent no. 2-gujarat mineral development corporation (g.m.d.c.) waive service of the rule. the petition is heard fully and now it is being disposed of by this c.a.v. judgment. ..... panchayat at the appropriate level shall be made mandatory prior to grant of prospecting licenses or mining lease of minor minerals and shall be consulted before making acquisition of land in the scheduled areas for development projects or for resettlement of project affected members of the scheduled tribes; panchayats at the appropriate level and the ..... been that irrespective of consultation with panchayats at any level, consultation with gram sabha at village level was mandatory before acquisition of land in scheduled area for development project and before settling and rehabilitating persons affected by it, the said clause would have been so worded and the legislature would have made its .....
Tag this Judgment!Court : Kolkata
Reported in : (2003)4CompLJ333(Cal)
..... all these points subsequently. at present, the question is whether this kind of procedure adopted by the writ petitioner before the learned single judge for developing a new case by filing supplementary affidavit should be accepted or not. we are conscious that in writ jurisdiction, provisions of the civil procedure code with regard ..... therefore, we are of the opinion that the submissions of mr. kapoor deserves to be accepted -- that new case which has been sought to be developed by the writ petitioners by inserting various documents through affidavits, cannot be countenanced; and we strongly disapprove this approach. 34. however, the learned single judge ..... or more equity by the government was recommended only for 6 scheduled industries, namely :i. coal and lignite;ii. mineral oils;iii. arms, ammunitions and defence equipment;iv. atomic energy;v. radioactive minerals; andvi. railway transport.14. therefore, by virtue of this policy, a distinction was made between strategic and non-strategic .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2003SC3140; 2003(4)AWC2902(SC); JT2003(6)SC256; (2004)1MLJ28(SC); 2003(5)SCALE622; (2003)10SCC626; (2003)3UPLBEC2019
..... question are prime agricultural lands which were being utilized for growing crops. the guidelines enunciated in the policy statement have to be viewed realistically. the topography of the area and the development around the area are some of the factors that could be legitimately taken into account. on the basis of the materials placed before the court it is not possible to hold ..... within the framework of the `industrial policy and action plan, 1994' in taking the decision to develop diamond park complex. para 2.22 of the industrial policy specifically states that 'the diamond park will be developed in the state for industries based on diamond cutting'. mineral based industries have been brought within the scope of `thrust sector'. export oriented units will be specially .....
Tag this Judgment!Court : Mumbai
Reported in : 2004(1)BomCR24
..... public interest, for improving the socio-economic conditions of the rural population, and particularly of the adivasis and other backward communities who generally live in forest areas, for developing as pasture the forest suitable for the purpose, for assigning a part of the private forest to the rural community, for controlling the soil erosion both ..... government, must cease forthwith. it is, therefore, clear that the running of saw mills of any kind including veneer or plywood mills and mining of any mineral are non-forest purposes and are, therefore, not permissible without prior approval of the central government. accordingly, any such activity is prima facie violation of the ..... whereas it is also expedient to provide that in the case of owners of private forests (other than those whose lands were used for extracting minor minerals such as quarries) whose total holdings of lands became less than twelve hectares on the appointed day on account of acquisition of their forest lands under .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Reported in : (2004)90ITD344(Hyd.)
..... their morale and building up of customer confidence. such factors are the result of the expenditure incurred year after year for staff welfare and training, research and development, employment of customer service staff and expenditure on maintenance, the expenses on which are all written off year after year by debiting to the profit & loss ..... & co. and the value so determined shall be final and binding. however, liabilities in respect of statutory levies such as sales tax, excise, customs, octroi, mineral rights tax, and liabilities appertaining to pending legal cases upto the date of transfer of the undertaking shall be and remain the liability of cfl. similarly, any benefits ..... tangible assets are spread over different places like cuddapah and secunderabad in andhra pradesh and madras, bangalore, ernakulam etc. when tangible assets situated at far-flung areas are involved, it would be nitpicking to say, on the basis of the valuation of a few ancillary items, that the sale is not a slump .....
Tag this Judgment!Court : Supreme Court of India
Reported in : JT2003(10)SC485; 2003(10)SCALE202; (2004)11SCC26
..... came to be questioned. the said rule was made by the state in exercise of its power conferred upon it under section 15 of the mines and minerals (regulation and development) act, 1957. by reason of said rule lease of quarrying in respect of black granite was proposed to be granted only, in favour of any ..... into myriad aspects of the national life, using the commerce clause as the constitutional base, all with the supreme court's approval. one of the most significant areas of national intervention was that of racial discrimination. in 1964 congress enacted a civil rights act banning racial discrimination in hotels, motels, restaurants, theaters, and motion ..... a countervailing duty as the case may be at such rate or rates as the state government shall direct, may be imposed either generally or for any specified local area, on any excisable article. (a) imported, exported or transported in accordance with the provisions of section 16; or(b) manufactured , or cultivated under any licence .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR2004AP234; 2004(1)ALD757; 2004(2)ALT94
..... .2.2001 and clause 8(iii) of the lease agreement dated 29.7.2002 as invalid, inoperative and ultra vires the provisions of the mines and minerals (development and regulation) act, 1957 (hereinafter referred to as 'the act') and for a consequential direction to permit him to carry on quarrying operations without reference ..... parties, we may briefly note the statutory provisions relating to grant of sand quarrying.16. admittedly, ordinary sand is a minor mineral as defined under section 3(e) of the mines and minerals (development and regulation) act, 1957. in exercise of the powers conferred by sub-section (1) of section 15 of the mines ..... the division bench gave a valid reason treating minor mineral differently from the minerals other than the minor minerals that they are minerals which are mostly used in local areas and for local purposes, while the other minerals other than minor minerals are those which are necessary for industrial development on a national scale and for the economy of the .....
Tag this Judgment!Court : Gujarat
Reported in : (2004)1GLR637; [2004]53SCL330(Guj)
..... uninhibited freedom of contract by these government insurance companies is clearly reflected from various statutory provisions. the act of 1972 was enacted, inter alia, for securing the development of general insurance business 'in the best interest of the community'. the g.i.c. was created for the purpose of superintending, controlling and carrying on ..... an application for renewal was in essence an application for the grant of a lease for a fresh period, and therefore, rule 8c of the tamil nadu minor mineral concession rules, 1959 was attracted in considering applications for renewal of leases also, rejecting the argument that it should be confined, in its application, to grant ..... with effect from the date when it fell due for its renewal. earlier, in paragraph 3 of the judgment, the court held that, even in an area of contractual relations, the state of its instrumentalities are enjoined with the obligations to act with fairness and in doing so, can take into consideration only the .....
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
..... and above the amount by way of royalty, surfacerent, dead rent, fees etc. cannot realize any other sum. such an impostwould directly come in the way of mineral development. rule 3 of thespecial area development authority (cess on mineral rights) rules, 1997clearly states that whereas cess on coal would be rs. 5 to 10 per ton, cesson stone, coarse sand etc. would be rs. 2 ..... bench noticed that the cess act byreason of amendments carried out lay special emphasis on mines and quarriesincluding mineral development thereof irrespective of the fact as towhether they are situate within the municipal area or not, held: "59. whenever a tax is based upon the mineral rights, the same would come within the purview of entry 50 of list ii. in india cement, (supra .....
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