Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on : Dec-30-1993
Reported in : (1994)50ITD66(Ahd.)
..... and that the provisions of section 21(4) are applicable and the assessees are not entitled to any exemption/deductions as provided under section 5(1a) of the wt act is confirmed. ground no. 3 taken in all these appeals is, therefore, rejected.8. the learned counsel for the assessee, however, vehemently argued that the alternative ..... be separately computed and considered for deciding the question as to whether each one of them exceeds the taxable limits prescribed in the rate schedule of the wt act cannot be accepted as the provisions of section 21(4) clearly provides that in the case of a private discretionary trust where the shares of the beneficiaries ..... valuation can be taken into consideration for arriving at the conclusion as to whether the same exceeds the taxable limits prescribed in the rate schedule of the wt act of the respective years.13.9 the assessees have furnished various charts showing the computation of market value of entire trust property, value of the life interest .....
Tag this Judgment!Court : Orissa
Decided on : Dec-16-1993
Reported in : 1994(I)OLR57
..... through him may, by suit, recover possession thereof notwithstanding any other title that may be set us in such suit.'the aforesaid provision in section 6 of the act provides a summary, useful and handy remedy to a person dispossessed of immovable property otherwise then in due course of law on the basis of his prior possession ..... . when this case was placed before one of the hon'ble single judge of this court, question was raised that a suit under section 6 of the act at the instance of one co-owner against another for recovery of possession is not maintainable by drawing an analogy from the decisions in similar situations under section 145 ..... plaintiffs at present have been living in the house of the sister of plaintiff no. 1 and filed the suit under section 6 of the specific relief act (hereinafter called the 'act').3. the defendants filed the written statement denying the plaint allegations and challenged the maintainability of the suit. according to them, all the three brothers were .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-08-1993
Reported in : (1994)106PLR164
..... argument of mr. mittal that land of the petitioners was required to be excluded from acquisition because the petitioners also intend to set up an industry. the judgment in bal rant singh's case (supra) is of no help to mr. mittal because in that case, the residential building was excluded from acquisition as in the facts and ..... the purpose being the same, the land of the petitioners ought to have been excluded from acquisition. for this, he referred to a judgment reported as union of india v. bal ram singh, 1992(2) suppl. s.c.c. 136; and(iii) that the petitioners have never been paid, till date, any compensation on account of acquisition and, thus ..... as industrial area in sectors 31, 32,35 and 36, tehsil ballabgarh, district faridabad. this notification was allowed to lapse. a fresh notification under section 4 of the act was published in the gazette dated 4.11.1977, whereby almost the same land situated in the revenue estates of meola maharajpur and sarai khwajha was sought to be acquired .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-08-1993
Reported in : ILR1993KAR2605; 1994(3)KarLJ378
..... , shall vest absolutely in the state government and the state government shall, subject to the provisions of the mines and minerals (regulation and development) act, 1957 (central act no. 67 of 1957), have all the powers necessary for the proper enjoyment or disposal of such rights.'as noted earlier, this amended provision is ..... any lands whatsoever, shall vest absolutely in the government, and the government shall, [subject to the provisions of mines and minerals (regulation and development) act, 1948 (central act liii of 1948)], have all the powers necessary for the proper enjoyment or disposal of such rights:provided that- (1) nothing in this section ..... , and mr. justice dodakalegowda, supra.5. by way of historical fact, it may be noted that when karnataka state was formed under the states' reorganization act, 1956, various areas belonging to the erstwhile mysore state, erstwhile madras state, erstwhile hyderabad state and erstwhile bombay state and coorg were amalgamated and that resulted .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jun-04-1993
Reported in : (1993)104PLR552
..... carried oh as trade or business. the only exemption from 'industry' which has been provided is to be constitutional inalianable crown's function or sovereign acts. sovereign acts alone have been exempted from the definition of 'industry'. while applying the said test it was observed that the maintenance of the street in the ..... this sub clause, 'agricultural operation' does not include any activity carried on in a plantation as defined in clause (f) of section 2 of the plantation labour act, 1951 ; or(2) hospitals or dispensaries ; or(3) educational, scientific, research to training institutions; or(4) institutions owned or managed by organisations wholly or ..... in all the writ petitions can be itemised as under :-(i) whether haryana urban development authority is an industry' as defined under the industrial disputes act ?(ii) whether there is any limitation prescribed for raising an industrial dispute ?(iii) whether the labour court has jurisdiction to determine the legality of retrenchment .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : May-07-1993
Reported in : 1994(0)MPLJ40
..... to discharge the accused.4) that in exercising his jurisdiction under section 227 of the code the judge which under the present code is a senior and experienced court cannot act merely as a post office or a mouthpiece of the prosecution, but has to consider the broad probabilities of the case the total effect of the evidence and the ..... be deemed to have caused her death.explanation :- for the purposes of this sub-section 'dowry' shall have the same meaning as in section 2 of the dowry prohibition act, 1961.(2) whoever commit dowry death shall be punished with impriso- nment for a term which shall not be less than seven years but which may extend to imprisonment for ..... mahr in the case of persons to whom the muslim personal law (shariat) applies.'12. the presumption as to dowry death can be drawn under section 113b of the eidence act. that provision reads as under:-'113-b. presumption as to dowry death. - when the question is whether a person has committed the dowry death of a woman and it .....
Tag this Judgment!Court : Allahabad
Decided on : Apr-16-1993
Reported in : AIR1994All153
..... a party. the observations of the division bench are squarely applicable in the present case. the grant of injunction is governed by provisions of the specific relief act, and equitable considerations should invariably be the guiding factor, while recording findings on the question of prima facie case, irreparable loss and balance of convenience.11. ..... of the proceedings for ejectment. the finding recorded by the rent appellate tribunal that by necessary implication the married daughters surrendered their tenancy rights inherited under the act. after the demise of lalu, the daughters evinced no interest to assert their rights, is well justified. once that is found to be so, their ..... daughters. the hon'ble supreme court disagreed with the view taken by this court and observed as under:'indisputably, s. 3(a)(2) postulates that in this act, unless the context otherwise requires (a) tenant in relation to a building means a person by whom its rent is payable, and on the tenant's death .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-12-1993
Reported in : I(1994)DMC319
..... the respondent-husband to secure company of his wife proved abortive, he successfully maintained an application for restitution of conjugal rights under section 9 of the hindu marriage act. the appellant-wife having not met with any success pleads for setting aside of the decree in this appeal under clause x of the letters patent with ..... husband who was branded as drunkard and also physical beatings of and on. sub judge 1st class muktsar exercising the powers the district judge under the hindu marriage act, after recording evidence of the parties came to a firm conclusion that the wife had parted the company of the husband without any sufficient cause. this finding ..... same.3. before we part with the judgment it requires to be mentioned that the appellant had filed an application under section 24 of the hindu marriage act for maintenance pendente lite and litigation expenses and the said application was ordered to be listed for hearing alongwith the main case. in view of the averments made .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-12-1993
Reported in : AIR1993Cal203,(1993)1CALLT226(HC),1993(2)CHN179,97CWN578,II(1993)DMC74
..... same does not impliedly or expressly exclude the jurisdiction of the civil court under s. 9 of the civil p.c. to grant a declaratory decree under the specific relief act.24. in the result, the application is allowed. the impugned appellate order dt. 7th oct., 1985 passed by the learned district judge, hooghly in misc. appeal no. ..... know subsequent to the marriage that defendant opposite partyallegedly is a christian and whether there can be a marriage between a hindu and a christian under the hindu marriage act under the facts and circumstances of the case, i am of the view that the question whether a marriage solemnized between a hindu and alleged christian as per ..... parents at the time of marriage and during the period of courtship and therefore there could not have any marriage between the parties under the hindu marriage act as the said act is. applicable only to hindus and accordingly the plaintiff is entitled to ask for such a declaration as prayed for in the plaint and maintain the suit .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-02-1993
Reported in : 1993CriLJ2534
..... advanced by the learned counsel for the petitioner is that neither a case under section 304a, ipc is made out, nor provision of section 7 of the prevention of corruption act can be attracted in this case.2. suffice it to say for the time being that the allegations made in the fir prima facie indicate making out the offences. therefore .....
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