Section 2 - Judgment Search Results

Commissioner of Income-tax, West Bengal Ii Vs. Rajasthan Mines Ltd.

Court: Supreme Court of India

Reported in: AIR1970SC1560; [1970]78ITR45(SC); (1970)2SCC158; [1971]1SCR517

..... 11 in the result these appeals fail and they are dismissed sections 2 10 2 14 2 21 10 14 s b sinha v s sirpurkar jj driving ..... purpose of driving same a distinct licence is required to be obtained sections 147 2 14 3 s b sinha v s sirpurkar jj liability of insurer ..... to it by the income tax appellate tribunal b bench calcutta under section 66 1 of the indian income tax act 1922 which will hereinafter .....

Northcross Vs. Board of Education

Court: US Supreme Court

system at the earliest practicable date page 397 u s 234 petitioners appealed to the court of appeals for the sixth

T. O. Hydrose Vs. Controller of Estate Duty, Ernakulam.

Court: Kerala

Reported in: [1971]81ITR745(Ker)

..... property passing on his death property passing on the death under section 2 16 of the act includes property passing either immediately on the ..... the donor and would not include the income thereof in section 34 4 section 6 5 of the british finance act of 1894 the ..... instructive to consider the relevant provisions of the estate duty act section 9 1 under which the estate duty authorities have taken action .....

T.A. Rathinam Pillai and anr. Vs. Sri Sankaraswami Mutt and anr.

Court: Chennai

Reported in: (1970)2MLJ604

..... november 1964 by which the governor in exercise of the powers under section 2 1 i of the madras city tenants protection act 1921 specified ..... the thanjavur municipal town as coming under that section with effect from the date of the notification to wit 11th ..... had not been placed before the legislative assembly as required by section 1 6 of the act this point has not been taken .....

V. Ponnammal and ors. Vs. the Sales Tax Officer (Xi), Enforcement Bran ...

Court: Chennai

Reported in: [1971]27STC123(Mad)

..... to be prima facie roped in as dealers within the meaning of section 2 11 of the bombay sales tax act 1959 in fact the petitioners ..... that the firm has been dissolved is not disputed before us these sections enable the revenue to call for and recover the tax dues from ..... bombay 10 1970 26 s t c 579 that section 19 3 is not the charging section which would empower the authority to assess a dissolved .....

Commissioner of Sales Tax Vs. Basantilal Banarasidas

Court: Madhya Pradesh

Reported in: [1971]27STC476(MP)

..... and circumstances of the case the assessee was a dealer within the meaning of section 2 c of the c p and berar sales tax act in respect of ..... orderbishambhar dayal c j 1 this is a reference under section 44 of the madhya pradesh general sales tax act at the instance ..... the turnover amounting to rs 13 96 775 9 0 2 whether on the facts and circumstances of the case no taxable event occurred .....

Commissioner of Sales Tax Vs. Mohammad Rasul of Panna

Court: Madhya Pradesh

Reported in: 1970MPLJ426; [1970]26STC202(MP)

..... the business of discovery and sale of diamonds dealer is defined in section 2 d of the act thus dealer means any person who carries on ..... called the act at the instance of the commissioner of sales tax 2 m s mohammad rasul of panna hereinafter referred to as the assessee ..... four essential elements 1 there must be parties competent to contract 2 there must be mutual consent 3 there must be a thing the .....

Manji Bhimji Parmar Vs. the Assistant Sales Tax Officer and ors.

Court: Madhya Pradesh

Reported in: 1970MPLJ697; [1971]27STC321(MP)

..... in the hands of a dealer the definition of turnover is given in section 2 t of the act as follows turnover used in relation to any ..... the power to assess tax under the act is given to the commissioner section 30 and he has authority to delegate the same to his subordinates ..... to the petitioner motor vehicles act 1988 c a no 59 1988 section 166 a k patnaik cj a k gohil s samvatsar jj application .....

B. Raja Rajeswara Sethupathi Alias Muthuramalinga Sethupathi Avergal, ...

Court: Chennai

Reported in: (1922)43MLJ264

..... a suit for damages before the collector and then sub section 2 says this section shall not be deemed to bar any right of action ..... civil courts by the act one has to look at section 189 under section 189 suits and applications of the nature specified in parts ..... civil courts are precluded from setting aside such a sale under section 213 any person deeming himself aggrieved by any proceedings taken under .....

P. Govindaswami Padayachi Vs. Sri Suryanarayanaswami Devasthanam by It ...

Court: Chennai

Reported in: (1971)2MLJ34

..... but the word plantations used in that section has been defined in section 2 23 of the act according to the ..... the operation of the act he relied on section 51 1 of the madras public trusts regulation of ..... said definition plantation means any land used for growing all or any of the following namely cardamom cinchona coffee rubber or tea in fact section .....