Section 46 - Judgment Search Results

Commissioner of Income-tax Vs. Ruby Trading Co. Pvt. Ltd.

Court: Rajasthan

Reported in: [2003]259ITR54(Raj)

..... not be regarded as a transfer thus sub section 1 of section 46 has overriding effect over section 45 it may be transferred but in this ..... it cannot be said to be a transfer 9 sub section 2 of section 46 provides that where the shareholder on liquidation of the ..... of the supreme court have taken the view that sub section 2 of section 46 provides that any income received by the assessee on liquidation .....

Chandra Prakash Tiwari and ors. Vs. Shakuntala Shukla and ors.

Court: Supreme Court of India

Reported in: AIR2002SC2322; 2002(4)AWC2657(SC); JT2002(Suppl1)SC159; 2002LabIC2168; 2002(4)SCALE528; (2002)6SCC127; [2002]3SCR948; 2002(2)SCT1093(SC); 2002(3)SLJ88(SC)

..... the provisions of this constitution 11 in this context section 46 and in particular sub sections 2 and 3 may also be noticed here being ..... perusal of the provisions of the act in particular that of section 46 make it abundantly clear that the statute the police act ..... in the gazette when the state government frames any rule under section 46 2 then the publication thereof in the gazette is expected when .....

Bajrangpur Tea Company (P.) Ltd. Vs. State of Assam and ors.

Court: Guwahati

..... 4 dr saraf in elaboration of the arguments advanced has contendedthat section 46 1 of the assam general sales tax act 1993 hereinafter referred ..... as advanced by the learned counsel for the petitioners is that section 46 1 of the act which imposes an embargo on movement of ..... the officer in charge of the checkpost the documents mentioned in section 46 7 of the act rule 43 6 c imposes on the .....

Cit Vs. Ruby Trading Co. (P) Ltd.

Court: Rajasthan

Reported in: [2002]124TAXMAN186(Raj)

..... liquidation to its shareholders it cannot be said to be a transfer 9 sub section 2 of section 46 provides that where the shareholders on liquidation of the company receives any money or ..... budhia supra their lordships of the supreme court have taken the view that sub section 2 of section 46 provides that any income received by the assessee on liquidation that was not on .....

Varvabhai Nathabhai Rabari and ors. Vs. State of Gujarat and ors.

Court: Gujarat

Reported in: (2003)1GLR97

..... of such inquiry report the state government in exercise of powers under section 46 of the act issued a notice to show cause as to ..... jhaveri the grounds of supersession are beyond the scope and ambit of sec 46 of the act and alternatively he submitted that when two views are ..... for performance of duties in default of market committee a perusal of section 46 of the act shows that if in the opinion of the .....

Smt. Kamlabai and ors. Vs. Competent Officer and ors.

Court: Madhya Pradesh

Reported in: 2003(1)MPHT509

..... final subject to decision in an appeal as envisaged in sub section 3 of section 4 section 46 of the act reads as under 46 bar of jurisdiction of civil courts save as expressly provided ..... by respondent by filing written statement defendant also raised objection in respect of maintainability under section 46 of m p ceiling on agricultural holdings act the trial court considering the objection raised .....

Rambriksha Gupta Vs. State of Bihar and ors.

Court: Jharkhand

Reported in: [2003(4)JCR206(Jhr)]

..... there was no construction no transfer in contravention of sub section 1 of section 46 could have been registered and or recognised as valid by ..... of appellant s ancestor was in contravention of the provisions of section 46 of the act and even if the descendants of recorded tenant ..... suit was also arrived at in contravention of the provisions of section 46 1 of the act 5 the only question involved in the .....

The Managing Committee of Barisha Girls' High School and Smt. Kasturi ...

Court: Kolkata

Reported in: (2003)2CALLT1(HC)

..... under the said acts and rules framed thereunder which were repealed by section 46 of the act of 1963 from section 46 of the act of 1963 it does not appear that the circulars ..... be said that the said circular issued by the board was saved by provisions of sections 46 of the act of 1963 12 as far as the question of making appointment of .....

M.R.F. Employees Union Through Its President V. Prakash Vs. the Manage ...

Court: Chennai

Reported in: (2003)ILLJ881Mad

..... factory the supreme court held in the negative on an interpretation of section 46 of the factories act and had only restated and reiterated the ..... be treated as employees of the factory but also held that section 46 of the factories act did not create any obligation on the ..... in vst industries case which was rendered in the context of section 46 of the factories act in fact in the very same judgment .....

S.C.i. India Ltd. Vs. State of Bihar and ors.

Court: Patna

..... 2001 before the joint commissioner appeal by way of revision under section 46 3 of the bihar finance act 1981 which was registered ..... his order dated january 15 2002 took the view that under section 46 2 of the act revision lies to the joint commissioner ..... department and meanwhile stayed further proceedings pursuant to notice under section 16 9 of the act the petitioner approached the industries .....