Judgment Search Results Home > Cases Phrase: prize competitions act 1955 section 20 power to make rules Court: mumbai Page 5 of about 533 results (0.124 seconds)

Bharat Petroleum Corporation Ltd. and ors. Vs. Municipal Corporation o ...

Court : Mumbai

Reported in : 1988(4)BomCR3; 1988MhLJ998

..... are restrained from asking the dealers of the said products to take out a licence under section 394 of the bombay municipal corporation act for the storage of petrol and high speed diesel in quantities exceeding 6 gallons and 500 gallons respectively and are directed to forbear from taking any action against the dealers of petitioners 1 to 4 in such cases.the rule is made absolute accordingly.in the circumstances, there will be no order as to costs. ..... therefore, no dispute that both the petroleum act, 1934 as well as the amended section 394 of the bombay municipal corporations act are enacted in the valid exercise of powers by the legislatures concerned.10. ..... under section 31 of the petroleum act, 1934 it is provided as follows :'where any enactment confers powers upon any local authority in respect of the transport or storage of petroleum, the central government may, by notification in the official gazette---(a) limit the operation of such enactment, or(b) restrict the exercise of such powers, in any manner it ..... 'in exercise of the powers conferred by section 31 of the petroleum act, 1934 the central government has issued a notification dated 4th may, 1950 under which the central government has limited the operation of enactments specified in the schedule annexed to the notification, in so far as ..... sets out that in the interest of uniformality it was agreed by all local governments that the rule-making power in this connection should be transferred to the central government.5. .....

Ramnarayan S/O Manilal Sahu Through Lrs. Smt. Kamal Wd/O Ramnarayan Sa ...

Court : Mumbai

Reported in : 2005(3)ALLMR397; 2005(2)MhLj95

..... 372, while dealing with the scope of inquiry under section 22 of the bombay public trusts act of 1950 and the bombay public trust rules 1951, rule 7, it is observed ;'though prima facie it appears to be a mere change, the inquiry under section 22, bombay public trust act is a judicial process and cannot be mere factual process or one purely of a formal nature. ..... the contesting respondents contend for the rival view that the question whether the author of the trust had title to the property conveyed to the trust is outside the scope of the inquiry under section 19 and therefore, the jurisdiction of the civil courts to decide or deal with that question is not barred. ..... 4 again challenged the confirmation of the change report by preferring appeal under section 72 of the bombay public trusts act before the district judge, nagpur which was registered as civil appeal no. ..... therefore amount be paid to the petitioners on their making application to the registrar of this court after six weeks of the passing of this order. ..... rule 11 provides that officer holding the inquiry may only make a memorandum of substance of what each witness deposes. .....

Underwater Services Company (P.) Vs. Dy. Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1991)37ITD447(Mum.)

..... activity of the assessee in the accounting period relevant to assessment year under appeal remained identical with the activities carried on by the assessee in the immediate preceding assessment year; that since neither proviso to sub-section (1) of section 145nor subsection (2) of section 145 has been applied, the disallowance of expenditure partially on estimate cannot be upheld; that each of the contracts of the assessee for this assessment year cannot be said to be separate and distinct project inasmuch ..... 's case (supra) the hon'ble supreme court was again dealing with section 13 of the 1922 act and their lordships held that whether the income, profit and gains, can properly be deduced from the assessee's method of accounting is undoubtedly a matter which rests with the income tax authorities and non-exercise of powers under proviso to section 13 is also a decision inasmuch as it amounts to an acceptance of the method of accounting on the ground that the income, ..... in that case, the assessee borrowed moneys for the purposes of making investment in certain shares and paid interest thereon during the accounting period relevant to the assessment year but did not receive any dividend on the shares purchased with ..... 3cd as prescribed by the income-tax rules for tax audit report, the method of accounting followed by the assessee has been mentioned as 'mercantile ..... so the application of work-in-progress method is to be ruled out in the instant case and that leaves one with the only .....

Grasim Industries Ltd Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... the bombay high court held that the expenditure incurred for the project was incurred by the assessee in order to decide whether to acquire some profit-making asset for the purposes of its business, which would be of enduring nature and the expenditure incurred for the project report had, therefore, to be inferred as being ..... the assessee has placed on record certificates that each of the parts like reformer section, carbon dioxide removal section, the process gas heater and all the utility items were set up much before ..... had observed that once the parliament made a declaration by law that it is expedient in the public interest to make regulation of mines and minerals development under the control of the union to the extent to which such regulation and development is undertaken by the law made by the parliament, the power of the state legislature under entries 23 and 50 of list ii got denuded. ..... 140a, the tax on the total income as declared in the return referred to in that section; (b) in any other case, the tax on the total income determined under sub-s. ..... that the contribution to pf or superannuation fund, etc are allowable only if they are paid within the due date under the act, or the rules or the orders governing such contributions. ..... continued to remain at sight to complete rest of the section like briquetting, turbo generator till their mechanical completion. 5. ..... reads as under : "for the removal of doubts, it is hereby declared that for the purposes of this sub-section and sub-s. .....

Buddhisagar Bhaijibhai Vs. Lakha Govind and anr.

Court : Mumbai

Reported in : AIR1954Bom162; (1953)55BOMLR866; ILR1954Bom277

..... the dewan to obtain the sanction of his highness to enact an emergent measure, it does not appear unreasonable or otherwise inconsistent with the provisions of this act and the spirit underlying the act to hold that his highness' powers to deal with an emergency were unaffected by the transfer of power effected by section 3 of this act.it is clear that, when the ordinance in question was issued, the dhara sabha was not in session and the government of the state had to face ..... to his highness to make laws, which jurisdiction was subsequently taken away or cancelled by the proclamation dated 29-8-1948, then the words ' and- all rights, authority and jurisdiction which appertain or are incidental to the government of such territories are exercisable by his highness' in section 3 would be meaningless, and it would mean that the intention of his highness in enacting act 6 of 1940 and in promulgating the proclamation of 29-8-1948, was to surrender all his powers -- executive, legislative and ..... 'section 4 provides that,'notwithstanding anything contained in this or any other act, all powers, legislative, executive and judicial, in relation to the state and its government are hereby declared to be and to have always been inherent in and possessed and retained by his highness and nothing contained in this or any other act shall affect or be deemed to have affected the right and prerogative of his highness to make laws, and issue proclamations, orders and ordinances by virtue of his inherent .....

Commissioner of Income-tax Vs. Banque Nationale De Paris

Court : Mumbai

Reported in : (1991)91CTR(Bom)163; [1992]194ITR167(Bom)

..... following questions of law have been referred to us under section 256(1) of the income-tax act, 1961, as applied to the surtax act by virtue of section 18 thereof :'(1) whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the income by way of interest on securities' derived by the assessee-company from securities of the central government constituted income by way of any interest from government as contemplated under rule 1(x) of the first schedule to the companies (profits ..... as set out earlier, rule 1 is the first schedule is framed for the purpose of making adjustments in the total income computed for that year under the income tax act to determine chargeable profits. ..... banque national de paris : [1981]130itr534(bom) make any difference to this position in that case the relevant case dealt with a dispute as to what should be taken from the gross interest for the purposes of determining the net interest income to be excluded from chargeable profits under rule 1 (x) of the first schedule to the super profits tax act, 1963 (in pari material with our rule 1 (x)). ..... for the purpose of making such adjustments, certain income, profits and gains and other sum specified by rule 1 are required to be excluded from such total income. ..... gross total income is defined in section 80b(5) to mean the 'total income computed in accordance with the provisions of the act before making any deduction under this chapter (chapter vi-a) or under section 280-o. .....

Saraswati Printing Press Vs. Commissioner of Sales Tax, Eastern Divisi ...

Court : Mumbai

Reported in : (1959)61BOMLR607; [1959]10STC286(Bom)

..... the petitioner press has raised the following contentions before us : (1) section 2, clause (m), explanation 1, clause (i), of the hyderabad general sales tax act, 1950, and rule 5, sub-rule (3), of the hyderabad general sales tax rules framed under the act were ultra vires the legislative competence of the legislature of the former ..... (m), explanation 1, clause (i), of the hyderabad general sales tax act, 1950, and rule 5, sub-rule (3), of the hyderabad general sales tax rules, 1950, were intra vires the legislative competence of the hyderabad state legislature and the constitution respectively, even so the petitioner's case would be covered by clause (iv) of explanation 1 to section 2, clause (m) of the act, and (4) the supply of the printed material to the customers by the petitioner press would not amount to a ..... in this case, and be it noted that it was a case of a building contract, it was observed by the court, agreeing with the view of the madras high court, that the power of the provincial legislature to levy a tax on sale of goods was confined and restricted only to the transaction of sale as understood by the parliament of the united kingdom in the law relating to the ..... tax tribunal and the deputy commissioner, sales tax, made by them on 9th september, 1956, and 22nd july, 1955, respectively, that are sought to be quashed by the petitioner in this application. 3. ..... 1950-51 and 1952-53, the turnover of the press was not of such an amount as to make it chargeable to sales tax. .....

Krishna S/O Panchamrao Khopade Vs. Satish S/O Jhaulal Chaturvedi and o ...

Court : Mumbai

Reported in : 2007(6)ALLMR96

..... be wrong or incomplete or amounting to suppression of material information as is capable of easy verification by the returning officer by reference to documentary proof adduced before him in the summery inquiry conducted by him at the time of scrutiny of nominations under section 36(2) of the representation of the people act, 1951 and only the information so verified shall be taken into account by him for further consideration of the question whether the same is a defect of substantial character.43. after the second judgment by the ..... by the learned counsel for the parties at the time of hearing, the supreme court modified the said directions as under:the election commission is directed to call for information on affidavit by issuing necessary order in exercise of its power under article 324 of the constitution of india from each candidate seeking election to parliament or a state legislature as a necessary part of his nomination paper furnishing therein, information on the following aspects in relation to his/her candidature: ..... 72 in the union list given in the 7th schedule provides that parliament has exclusive power to make laws with respect to elections to parliament, to the legislature of states and to the office of president and vice-president. ..... section 33a (right to information) and section 33b (candidate to furnish information only under the act and the rules) were inserted in the representation of the people act, 1951 by the said ..... state of bihar : [1955]2scr603 hon.ble .....

Extrusion Processes Pvt. Ltd. Vs. Assistant Collector of C.E.

Court : Mumbai

Reported in : 1987(3)BomCR673; 1988(36)ELT531(Bom)

..... were themselves the petitioners, a division bench of the high court of gujarat, while considering the question whether printing and lacquering of extruded shapes and sections or tubes and pipes of aluminium is liable to payment of duty under the central excises and salt act, 1944 (hereinafter referred to as 'the said act' for the sake of brevity), came to the conclusion that 'printing and lacquering do not involve the process of forming a tube from a metal ..... ), the definition of 'manufacture has been recast as to read as follows :-'(f) 'manufacture' includes any process, -(i) incidental or ancillary to the completion of a manufactured product; and(ii) which is specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act, 1985 as amounting to manufacture;'it was, therefore, argued that whatever is specified in relation to any goods in the section v or chapter notes of the schedule to the central excise tariff act, 1985 should be considered as amounting to 'manufacture'.18. ..... amendment, tariff items 27(e) and (f) mentioned only 'extruded shapes and sections including extruded pipes and tubes and containers made of aluminium. ..... if that is so, the parliament had no legislative competency to make such a law at all and, therefore, that must necessarily be held to be ..... in the result, the rule is made absolute in terms of prayers (a), (b), (c), (e) and (f) of ..... 'the said act was enacted in exercise of the legislative powers under the said .....

Extrusion Processes Pvt. Ltd. and Mobanbhai I. Patel of Bombay Vs. Shr ...

Court : Mumbai

Reported in : 1988(14)LC529(Bombay)

..... were themselves the petitioners, a division bench of the high court of gujarat, while considering the question whether printing and lacquering of extruded shapes and sections or tubes and pipes of aluminium is liable to payment of duty under the central excise and salt act, 1944 (hereinafter referred to as 'the said act' for the sake of brevity), came to the conclusion that 'printing and lacquering do not involve the process of forming a tube from a metal ..... 1986), the definition of 'manufacture' has been recast as to read as follows:(f) 'manufacture' includes any process,-(i) incidental or ancillary to the completion of a manufactured product: and(ii) which is specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act, 1985 as amounting to manufacture.it was, therefore, argued that whatever is specified in relation to any goods in the section or chapter notes of the schedule to the central excise tariff act, 1985 should be considered as amounting to 'manufacture'.18. ..... amendment, tariff items 27 (e) and (f) mentioned only 'extruded shapes and sections including extruded pipes and tubes and containers made of aluminium. ..... if that is so, the parliament had no legislative competency to make such a law at all and, therefore, that must necessarily be held to be ..... in the result, the rule is made absolute in terms of prayers (a), (b), (c), (e) and (f) of ..... .the said act was enacted in exercise of the legislative powers under the said .....