Court : Supreme Court of India
..... bharat vagrants, habitual offenders and criminals (restrictions and settlement) act, 1952; orissa restriction of habitual offenders act, 1952; uttar pradesh habitual offenders act, 1952; rajasthan habitual offenders act, 1953; jammu and kashmir habitual offenders (control and reform) act, 1956; bombay habitual offenders act, 1959; gujarat habitual offenders act, 1959; kerala habitual offenders act, 1960; karnataka habitual offenders act, 1961; andhra pradesh habitual offenders act, 1962; himachal pradesh habitual offenders act, 1969; goa, daman and ..... undesirable work. it perpetuates the idea that some individuals are inherently suited to low-status labour based solely on their birth, reinforcing deep-rooted ..... and remedies that facilitate social redistribution by providing for positive entitlements that aim to negate the scope of future harm therefore, an analysis of discrimination, with a view towards its systemic manifestations (direct and indirect), would be best suited for achieving our constitutional vision of equality and .....
Tag this Judgment!Court : Supreme Court of India
..... served under clause (ii) of sub-section (2) of section 143 after the expiry of twelve months specified in the proviso to sub-section (2) of section 143, as it stood immediately before the amendment of said sub-section by the finance act, 2002 (20 of 2002) but before the expiry of the time limit for making the assessment, re-assessment or recomputation as specified in sub-section (2) of section 153, every such notice referred to in this clause shall be deemed to ..... following time limits for issuing a notice under section 148 for an assessment year: the relevant jurisdiction by virtue of directions or orders issued under sub-section (1) or sub-section (2) of section 120 or any other provision of this act, and the additional commissioner or additional director or joint commissioner or joint director who is directed under clause (b) of sub-section (4) of that section to exercise or perform all or any of the powers or functions conferred on, or ..... itr647(high court of judicature at bombay) 169 db civil writ petition no.14794 of 2022 (high court of judicature at rajasthan) 170 wp(c) no.20919 of 2021 (high court of orissa) 171 wp(c) no.16524/2022 (high court of delhi) ..... the income tax act 1961 also mandates assessing officers to fulfil certain pre-conditions before ..... of assessment thus: an assessment, when taxes are to be levied upon a valuation, is obviously indispensable. ..... no assessment is necessary where the statute itself prescribes the amount to be paid, and this can be recovered by suit. .....
Tag this Judgment!Court : Supreme Court of India
..... law for the time being in force and in case of non- requirement of such certificate from such authority, from any of the following, namely: (i) an architect registered with the council of architecture constituted under the architects act, 1972; or (ii) a chartered engineer registered with the institution of engineers (india); or (iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority; (2) the expression "construction" includes additions, alterations, ..... in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless, (a) he is in possession of a tax invoice or debit note issued by a supplier registered under this act, or such other tax paying documents as may be prescribed; (aa) the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated ..... where the registered person has claimed depreciation on the tax component of the cost of capital goods and plant and machinery under the provisions of the income-tax act, 1961 (43 of 1961), the input tax credit on the said tax component shall not be allowed. ..... on occasions building may be designed and constructed to suit the requirement of a particular industry, trade or business ..... similarly, the rajasthan high court also in lake palace hotels and motels [(1997) 226 itr561(raj .....
Tag this Judgment!Court : Supreme Court of India
..... 2161-2162 of 2024 page 190 of 199 protection under section 79 lapses and does not apply if the intermediary has conspired or abetted or aided or induced, whether by threats or promise or otherwise in the commission of the unlawful act, or if upon receiving actual knowledge , or if the intermediary fails to expeditiously remove or disable access to that material on that resource without vitiating the evidence in any manner on being notified by the appropriate government or its agency that any ..... be required to first establish not just the storage or possession of any child pornographic material, but also any other material to indicate any actual transmission, propagation, display or distribution of any such material or any form of an overt act such as preparation or setup done for the facilitation of the transmission, propagation, display or distribution of such material, whereafter, the statutory presumption would stand attracted, and it shall be presumed by the courts that the said ..... in fact, there are several legislations which also contain similar provisions relating to the statutory presumption of culpable mental state, such as section 35 of the narcotic drugs and psychotropic substances act, 1985 (for short, the ndps act ), section 138a of the customs act, 1962 (for short, the customs act ), section 278e of the income tax act, 1961 (for short, the act, 1961 ) to name a few. ..... cit reported in (2004) 9 scc686examined the scope of section 278e of the act, 1961. .....
Tag this Judgment!Court : Supreme Court of India
..... in that case, the court held that the kerala high court erred in fixing the minimum cut-off contrary to rule 2(c)(iii) of kerala state higher judicial service special rules,1961 which provided that the aggregate of the written test and the viva voce would be taken into consideration for appointment. ..... rajasthan high court and others1 (for short tej prakash pathak ), this case was tagged with the said case. ..... since citizens repose their trust in the state, the actions and policies of the state give rise to legitimate expectations that the state will adhere to its assurance or past practice by acting in a consistent, transparent, and predictable manner. ..... good administration requires public authorities to act in a predicable manner and honour the promises made or practices established unless there is a good reason not to do so. ..... high court of p&h, (2024) 7 scc103 , the high court cannot act contrary to the rules [sivanandan page 15 of 26 c.t. v. ..... rajasthan high court and ors. c.a. .....
Tag this Judgment!Court : Supreme Court of India
..... sections following in this chapter, court means the high court having original jurisdiction to decide the questions forming the subject-matter of the arbitral award if the same had been the subject-matter of a suit on its original civil jurisdiction and in other cases, in the high court having jurisdiction to hear appeals from decrees of courts subordinate to such high court.]. ..... if the law laid down in miliangos (supra) were to be applied to arbitral awards, the date of conversion would be when the court grants leave under section 26(1) of the arbitration act, 1950 (uk) to enforce such award in the same manner as a judgment or to the same effect.35 further, noting the differences between the statutory scheme for enforcement 33 ibid, paras ..... then filed for enforcement of this award before the bombay high court under the foreign awards (recognition and enforcement) act, 1961 as the appellant was an indian company. ..... of the above, we partly allow the appeal, and set aside the findings of the high court in the impugned judgment to the extent that forasol (supra) does not apply under the 1996 act and that the exchange rate on 01.07.2014 must be used for converting the entire arbitral award and interest.23. ..... the second date when the action or suit commenced was rejected for the same reason as above, considering that there is usually a large period of time between the filing of the suit, the decree by the trial court, subsequent appeals, revisions, and reviews, and the final decision .....
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..... 6th acjm(contemnor-respondent no.7) was on leave, the learned magistrate on duty (8th additional chief judicial magistrate) took cognizance of the said complaint vide order dated 21st december, 2023, with a clear finding that the acts complained of were not committed by the concerned police officials while discharging official duties and therefore, sanction to prosecute was not required under section 197 crpc ..... . 1.65 crores to the accused-petitioner, the complainant(contemnor- respondent no.6) himself had acted in gross contravention of the provisions of the income tax act, 1961 and the prevention of money laundering act, 2002(for short pmla ) ..... . 1.65 crores to the accused, the investigating officer acted in sheer ignorance to 69 the mandate of the income tax act, 1961 as well as the provisions of pmla ..... . she had bona fide misinterpreted the order of this court and her sole intention was to secure the interest of justice and hence, the acts alleged should not be termed to be wilful and deliberate disobedience of this court s order dated 8th december, 2023 as alleged by the ..... . 24.4 regarding the proceedings taken on the complaint of custodial violence made by the petitioner, learned counsel urged that contemnor-respondent no.7 was acting well within her jurisdiction by virtue of provisions contained in crpc when she questioned the petitioner and also conducted preliminary body examination so as to take note of the injuries, if any, suffered by him owing to the alleged .....
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..... thoti devandrakulathan muchi tiruvalluvar ghasi mundala valluvan godagali nalakeyava valmiki godari nayadi vettuvan godda paga dai (2) scheduled castes throughout the province except in any special constituency constituted under the government of india act, 1935, for the election of a representative of backward areas and backward tribes to the legislative assembly of the province :- aranadan kattunayakan kuruman dombo kudiya malasar kadan kudubi mavilan karimpalan kurichchan pano 25 part ii ..... . (8) the commission shall, while investigating any matter referred to in sub-clause (a) or inquiring into any complaint referred to in sub-clause (b) of clause (5), have all the powers of a civil court trying a suit and in particular in respect of the following matters, namely: (a) summoning and enforcing the attendance of any person from any part of india and examining him on oath; (b) requiring the discovery and production of any document; ..... . 2007 justice jasraj the committee reported that chopra committee, gurjar s live in remote, isolated and uninhabited areas and are rajasthan extremely backward and therefore recommended that they may be provided with better facilities than those available to the other ..... so.76. pandit jawahar lal nehru in his letter dated 27th june 1961 addressed to all the chief ministers of all the states laments upon the habit of giving reservations and privileges to any caste or group and expresses that such practice ought to be given up 23 (1976) 2 scc31024 (1971 .....
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..... of persons seeking to be advocates of the court.13 initially, barristers and solicitors predominated the original side practice in the high courts.14 gradually, both advocates and vakils (who were indian non-barristers) could act and plead before all high courts, except for the calcutta high court which excluded vakils from the original side.15 this distinction between advocates and vakils led to the demand for the ..... ; or [(iii) after the 12th day of march, 1967, save as provided in sub-clause (iii-a), after undergoing a three-year course of study in law from any university in india which is recognised for the purposes of this act by the bar council of india; or (iii-a) after undergoing a course of study in law, the duration of which is not less than two academic years commencing from the academic year 1967-68, or any earlier academic 5 part a5 to qualify ..... certain monies to fund by state bar council the state bar council shall pay to the fund annually an amount equal to twenty per cent of the enrolment fee received by it under clause (f) of section 24 of the advocates act, 1961 (25 of 1961).]. ..... by state bar councils.1 the grievance is that the fees charged by the sbcs at the time of admission of persons on state rolls are more than the enrolment fee prescribed under section 24(1)(f) of the advocates act 1961.2 a. ..... of delhi,25 a constitution bench held that the advocates act was enacted by parliament under the legislative field of 22 rajya sabha, advocates bill 1961 (4 may 1961) 2125. .....
Tag this Judgment!Court : Supreme Court of India
..... held that the term impost means compulsory levy and that tax in its wider sense includes all imposts.157 in mcdowell (supra), the assesse sought to claim a deduction under section 43- b(a) of the income tax act 1961 on the payment of bottling fees made to the state government under the rajasthan excise act 1950. ..... the case may be, as if this section had been in force at all material times when such actions were taken, things were done, rules were made, notifications were issued, or cesses or other taxes were realised, and no suit or other proceeding shall be maintained or continued in any court for the refund of the cesses or other taxes realised under any such laws ..... 202 (1961) 2 scr537203 orissa act 90 part g143 the orissa act provided that the rate of the levy shall not exceed five percent of the valuation of minerals at the pit s mouth. ..... . hence, it was manifest that cess on royalty was not relatable to land as a unit which is the only method of valuation of land under entry 49 - list ii but was relatable to minerals extracted, i.e ..... . section 23 of the income tax act provides that the annual value of property shall be deemed to be the sum for which the property might reasonably be expected to let from year to year.371 thus, where a land or building is let, the valuation is based on the rent at which it is let.372292 ..... . the division of legislative powers between the union and states 393 peter brown and patrick bond, rating valuation: principles and practice) (3rd edn, elsevier) 13 .....
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