Section 21 - Year 1969 - Judgments

Aug 06 1969 (HC)

Gopal Das Uttam Chand Vs. Sales Tax Officer

Court: Allahabad

Decided on: Aug-06-1969

Reported in: [1970]25STC229(All)

..... escaped assessment reopened the assessee s case under section 21 of the act the notice under section 21 of the act is stated to have been ..... related to the validity of the service of the notice under section 21 of the act admittedly the service was effected by affixation the ..... judge revisions sales tax meerut has submitted this reference under section 11 of the u p sales tax act hereinafter referred to .....

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Apr 25 1969 (HC)

Tomlinson (inspector of Taxes) Vs. Glyns Executor and Trustee Co. and ...

Court: Kolkata

Decided on: Apr-25-1969

Reported in: [1969]74ITR798(Cal)

..... gain added to my income and be assessed on the total see section 21 1 that is a very considerable benefit to ordinary individuals in ..... the beneficiary can obtain the benefit of the alternative rate then the section goes on to deal with trusts for children or persons of ..... their living to the age of 21 they were defeasible pro tanto if other children were born the section only applies where a child has .....

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Jul 01 1969 (HC)

D. Padmaraja Setty and ors. Vs. Gyanachandrappa and ors.

Court: Karnataka

Decided on: Jul-01-1969

Reported in: AIR1970Kant87; AIR1970Mys87; ILR1969KAR730

..... of them died first the court has drawn the presumption under section 21 of hindu succession act to the effect that the younger ..... his said brothers were the nearest intestate heirs of padmavathamma under section 15 of the hindu succession act janawa s parents filed ..... petitions dismissed motor vehicles act 1988 c a no 59 1988 sections 168 173 ram mohan reddy j compensation appeal against claimant .....

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Dec 01 1969 (HC)

Maganlal Budhaiabhai Patel Vs. Bai Dahi

Court: Gujarat

Decided on: Dec-01-1969

Reported in: AIR1971Guj33

..... the child was a result of the respondent living in adultery 5 section 21 of the hindu marriage act 1955 deals with the procedure to ..... applicable the high court of bombay has framed rules under sections 14 and 21 of the hindu marriage act xxv of 1955 for carrying ..... to file a letters patent appeal is rejected 21 appeal dismissed family adultery sections 10 13 14 21 and 23 of hindu marriage act 1955 and .....

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Nov 05 1969 (HC)

A.R. Ramiah Vs. Reserve Bank of India (Exchange) (Central Department) ...

Court: Chennai

Decided on: Nov-05-1969

Reported in: (1970)1MLJ1

..... contention that was put forward before the learned judge was that section 21 3 c of the act contemplated an obligation on the part ..... contention this learned judge after referring to the provision contained in section 21 3 c of the act stated that the provision was merely ..... 1947 in the context of these objects neither the provisions of section 21 3 c of the act nor the principles of natural justice .....

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May 21 1969 (HC)

Commissioner of Wealth-tax Vs. Administrator-general of West Bengal

Court: Kolkata

Decided on: May-21-1969

Reported in: [1971]79ITR154(Cal)

..... right in holding that the assessment made upon theadministrator general under section 21 4 of the wealth tax act 1957 on the estimated ..... and that it all depended upon certain contingencies happening and that section 21 4 therefore applied to the case the tribunal held that ..... tax officer was therefore justified in applying the provisions of section 21 4 15 in the result our answer to the question .....

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Nov 12 1969 (HC)

Commissioner of Sales Tax Vs. Kakaram Magharam

Court: Allahabad

Decided on: Nov-12-1969

Reported in: [1970]26STC223(All)

..... the original assessment only or could in law embrace within it an assessment under section 21 also 3 section 2 a defines an assessing authority as any person authorised by the state government ..... or full assess ment as the case may be 7 the assessing authority contemplated by section 21 is the assessing authority having jurisdiction to assess the dealer and the assessing authority empowered .....

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Jan 02 1969 (HC)

G.R. Byappa and Sons Vs. the State of Mysore and anr.

Court: Karnataka

Decided on: Jan-02-1969

Reported in: (1969)1MysLJ427; [1969]24STC34(Kar)

..... the deputy commissioner dismissed the revision petition which was presented to him under section 21 of the act the appeal to the sales tax appellate tribunal was ..... upon sub clause iii of clause b of the 3rd explanation to section 2 t of the mysore sales tax act 1957 as it then ..... will get his costs advocate s fee rs 100 13 petition allowed sections 7 13 1 d a s pachhapure j demand and acceptance of .....

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Jul 25 1969 (HC)

Addigiri Vengamumi Vs. Chukkalooru Narayanappa and anr.

Court: Andhra Pradesh

Decided on: Jul-25-1969

Reported in: AIR1970AP337

..... entitled to be registered in the electoral roll for that constituency section 20 defines the expression ordinarily resident section 21 lays down the procedure for preparation and revision of electoral ..... rolls section 22 correction of entries in electoral rolls if the electoral .....

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Jan 03 1969 (HC)

Chittarmal NaraIn Dass Vs. Commissioner, Sales Tax

Court: Allahabad

Decided on: Jan-03-1969

Reported in: [1969]24STC451(All)

..... turnover it was necessary for the sales tax officer to have recourse to proceedings under section 21 of the act accordingly he deleted the addition of the escaped turnover aggrieved the commissioner ..... having been omitted from the original assessment proceeding the remedy lay in taking proceedings under section 21 for taking those proceedings it was necessary for the sales tax officer to comply with .....

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