Section 21 - Judgment Search Results

Mahesh Chandra Kapoor Vs. State of Uttar Pradesh and anr.

Court: Allahabad

Reported in: [1973]31STC346(All)

..... was rs 6 23 687 he accordingly reopened the assessment under section 21 the petitioner filed objection against the proceedings under section 21 saying that he was engaged in a works contract involving no ..... in accordance with the rate agreed upon the sales tax officer assessed the petitioner under section 7 3 of the u p sales tax act on the payment of rs 80 .....

The State of Punjab Vs. Associated Hotels of India Ltd.

Court: Supreme Court of India

Reported in: AIR1972SC1131; (1972)1SCC472; [1972]2SCR937; [1972]29STC474(SC)

..... and the hotel charges include consideration for both a revision under section 21 of the act by the company to the commissioner met the ..... split up for purpose of sales tax indian penal code 1890 section 300 dr arijit pasayat lokeshwar singh panta p sathasivam jj murder ..... ground of refusal holsbury s laws of england 3rd ed vol 21 445 446 the rights and obligations of hotel proprietors are governed .....

In Re: Prafulla Chandra Mitra

Court: Kolkata

Reported in: AIR1973Cal99

..... for annulment of the order of adjudication dated february 16 1971 under section 21 of the presidency towns insolvency act 1909 act iii of 1909 the ..... decision as an abuse of the process of the court 29 under section 21 of the presidency towns insolvency act where in the opinion of ..... the words abuse ofthe process of the court do not appear in section 21 but if there is abuse of the process of the court .....

Mangoo Mal Kishore Vs. H.K. Sharma

Court: Delhi

Reported in: 8(1972)DLT501; [1974]33STC182(Delhi)

..... and misri have challenged three notices issued by the respondent purporting to be notices under section 21 4 of the bengal finance sales tax act 1941 hereinafter to be called as the ..... petitioners have not exhausted all remedies which were available to them in pursuance to sections 20 and 21 of the act it was vehemently contended that the petitioners had the right of .....

Hira Lal Ayodhya Prasad Vs. Sales Tax Officer

Court: Allahabad

Reported in: [1973]30STC365(All)

..... the sales tax officer to record reasons before initiating proceedings under section 21 in this respect the u p sales tax act is ..... sales tax officer to record his reasons before issuing notice under section 21 but nevertheless it was held that there was no legal ..... the turnover of the petitioner had escaped assessment a notice under section 21 of the act was therefore fully justified the contention of .....

Mahashakti Oil Mill Vs. Commissioner, Sales Tax

Court: Allahabad

Reported in: [1973]30STC390(All)

..... be higher and consequently the turnover should have been greater he reopened the assessment under section 21 believing that a part of the turnover had escaped assessment and ultimately assessed the escaped ..... with regard to the high consumption of electricity may be a circumstance justifying action under section 21 but the high consumption of electricity by itself is no material for rejecting the .....

Eisenstadt Vs. Baird

Court: US Supreme Court

..... footnote 7 for the reasons that follow we conclude that no such ground exists first section 21 stems from mass stat 1879 c 159 1 which prohibited without exception distribution of articles ..... is no evidence in the record about her marital status footnote 2 section 21 provides in full except as provided in section twenty one a whoever sells lends gives away exhibits or offers .....

M. Gomathi Vs. S. Natarajan

Court: Chennai

Reported in: AIR1973Mad247; (1973)1MLJ246

..... the other provisions contained in this act neither section 19 nor section 21 limit the jurisdiction to that which is provided under section 19 therefore sections 19 and 21 cannot be construed as excluding the operation of ..... of an extended jurisdiction by the application of the civil p c the language of sec 19 mor sec 21 of the hindu marriage act does not exclude the application of the civil p .....

Mohammad Yakub and Sons Vs. the Sales Tax Officer

Court: Allahabad

Reported in: [1973]30STC406(All)

..... of which the sales tax officer could have reason to believe in terms of section 21 of the act section 21 provides if the assessing authority has reason to believe that the whole or ..... divided the question into two parts firstly whether the proceedings could validly be initiated under section 21 and secondly whether this report constituted sufficient material for rejecting the assessee s account books .....

Ram Khilawan and ors. Vs. Banshi and ors.

Court: Allahabad

Reported in: AIR1973All72

..... a full bench of this court in samharu v dharmraj pandey air1970all350 while interpreting section 21 1 d of the u p zamindari abolition and land reforms act it was ..... held that the word mortgage has been used in section 21 1 d of the u p z a and l r act in ..... not a mortgage properly so called but yet was a mortgage within meaning of section 21 1 d of the u p z a and l r act9 mr .....