Court : Mumbai Aurangabad
..... place the appeals preferred by respective assessee cooperative sugar factory back before the concerned c.i.t. (appeals). both the parties to it are given liberty to amend their pleadings before the commissioner of income tax (appeals) takes up the matter for final hearing as per paragraph 8 in deputy commissioner of income tax, nashik ..... to discharge an obligation, self-imposed or gratuitous, after such income reaches the assessee, the same consequence, in law, does not follow. it is the first kind of payment which can not be excused from taxation and not the second. the second payment is merely an obligation to pay another, a portion of one's own ..... s) to the cane growers after the close of the financial year or after the balance sheet date would constitute an expenditure under section 37 of the income tax act, 1961; and whether such differential payment would, applying the real income theory, constitute an expenditure or distribution of profits? hon. apex court thereafter directs that:-- .....
Tag this Judgment!Court : Mumbai Aurangabad
..... place the appeals preferred by respective assessee cooperative sugar factory back before the concerned c.i.t. (appeals). both the parties to it are given liberty to amend their pleadings before the commissioner of income tax (appeals) takes up the matter for final hearing as per paragraph 8 in deputy commissioner of income tax, nashik ..... to discharge an obligation, self-imposed or gratuitous, after such income reaches the assessee, the same consequence, in law, does not follow. it is the first kind of payment which can not be excused from taxation and not the second. the second payment is merely an obligation to pay another, a portion of one's own ..... ) to the cane growers after the close of the financial year or after the balance sheet date would constitute an expenditure under section 37 of the income tax act, 1961; and whether such differential payment would, applying the real income theory, constitute an expenditure or distribution of profits? hon. apex court thereafter directs that:-- 5 .....
Tag this Judgment!Court : Mumbai Aurangabad
..... of use and though are motor vehicles only for the purposes of the "regulation" under the central act, would not attract tax under the state law. the whole philosophy is that the motor vehicles tax act falls in the sub category of taxation which is distinct. though such tax is not fee in disguise, yet it involves a component of ..... be assailed as ultra vires on this ground. 25] while the basic legislative action of passing the enactment has already received the assent of the president, the amendment in the schedule as to levy is left to the subordinate legislation within the power of executive. it would be too imaginative and strange to urge that the ..... violation of fundamental right creeping therein. 24] a passing reference is made in the midst of arguments, to the manner in which amendments are made to the schedule i of the bombay motor vehicles tax act, by which rates have been enhanced. we perceive that these submissions are not seriously pressed. the point argued is that the president .....
Tag this Judgment!Court : Mumbai Aurangabad
..... of use and though are motor vehicles only for the purposes of the "regulation" under the central act, would not attract tax under the state law. the whole philosophy is that the motor vehicles tax act falls in the sub category of taxation which is distinct. though such tax is not fee in disguise, yet it involves a component of ..... be assailed as ultra vires on this ground. 25] while the basic legislative action of passing the enactment has already received the assent of the president, the amendment in the schedule as to levy is left to the subordinate legislation within the power of executive. it would be too imaginative and strange to urge that the ..... violation of fundamental right creeping therein. 24] a passing reference is made in the midst of arguments, to the manner in which amendments are made to the schedule i of the bombay motor vehicles tax act, by which rates have been enhanced. we perceive that these submissions are not seriously pressed. the point argued is that the president .....
Tag this Judgment!Court : Mumbai Aurangabad
..... locality. in that view of the matter, permission was declined. aggrieved by the same, the writ petitions were filed. the a.p. act is a consolidating and amending act made by the state legislature with the object of reforming, organising and developing educational system in the state and to provide for matters connected ..... have statutory status in view of the provisions of maharashtra secondary education board regulations, 1966 (maharashtra regulations) framed under section 37 of the said act. this position in law is binding on everybody. in the light of this judgment, i submit that the provisions of secondary schools code have statutory status. the ..... and stated in para 136 of the judgment that: (scc p. 578) 136. general laws of land applicable to all persons have been held to be applicable to the minority institutions also, for example, laws relating to taxation, sanitation, social welfare, economic regulations, public order and morality. 251. right to establish and administer and .....
Tag this Judgment!Court : Mumbai Aurangabad
..... locality. in that view of the matter, permission was declined. aggrieved by the same, the writ petitions were filed. the a.p. act is a consolidating and amending act made by the state legislature with the object of reforming, organising and developing educational system in the state and to provide for matters connected therewith ..... have statutory status in view of the provisions of maharashtra secondary education board regulations, 1966 (maharashtra regulations) framed under section 37 of the said act. this position in law is binding on everybody. in the light of this judgment, i submit that the provisions of secondary schools code have statutory status. the ..... interest and stated in para 136 of the judgment that: (scc p. 578) 136. general laws of land applicable to all persons have been held to be applicable to the minority institutions also, for example, laws relating to taxation, sanitation, social welfare, economic regulations, public order and morality. 251. right to establish and .....
Tag this Judgment!Court : Mumbai Aurangabad
..... exception to s.375 ipc in marriage law.186010 years10 years1891 (act 10 of 1891) (after the amendment of ipc)12 years12 years1925 (after the amendment of ipc)14 years13 years1929 (after the passing of the child marriage act)14 years13 years1940 (after the amendment of the penal code and the child marriage act)16 years15 years197816 years15 yearsthis aspect of amendment in age upwards needs to be ..... , do not create any presumption of either character as provided under section 4 of the evidence act. 43. the officer maintaining the register is bound by law in preparation, maintenance and preserving the record. any failure to maintain the record faithfully is met with penalties. even the amendment in the record has to be made on the orders of the court. 44. considering .....
Tag this Judgment!Court : Mumbai Aurangabad
..... (i) courts levying costs, following the result, in all cases (non-levy of costs should be supported by reasons); and (ii) appropriate amendment to civil rules of practice relating to taxation of costs, to make it more realistic in commercial litigation. " 26. the honourable apex court in the case of sanjeev kumar jain vs. ..... think twice before putting forth a vexatious, frivolous or speculative claim or defence. (b) costs should ensure that the provisions of the code, evidence act and other laws governing procedure are scrupulously and strictly complied with and that parties do not adopt delaying tactics or mislead the court. (c) costs should provide adequate ..... interest litigations, and not in civil litigation to which sections 35 and 35a are applicable. the principles and practices relating to levy of costs in administrative law matters cannot be imported mechanically in relation to civil litigation governed by the code." 23. as such, the earlier challenge to the judgment and decree .....
Tag this Judgment!Court : Mumbai Aurangabad
..... submits that, the petitioner is about 77 years of age and is fighting for execution of the decree passed in the year 2003. rejection of the application for amendment has virtually stalled the executing proceedings itself. 12. the learned counsel for the petitioner, in the alternate, submits that, the court executing the decree is entitled to ..... for demolition. but when the decree for possession had become final and the judgment debtor or a person interested or claiming right through the judgment-debtor has taken law in his hands and made any construction of the property pending suit, the decree-holder is not bound by any such construction. the relief of mandatory injunction, ..... relating to the execution, discharge or satisfaction of the decree shall be determined by the court executing the decree and not by a separate suit. (2) [omitted by act 104 of 1976] (3) where a question arises as to whether any person is or is not the representative of a party, such question shall, for the purposes .....
Tag this Judgment!Court : Mumbai Aurangabad
..... 13.8.2014 (exhibit e) in terms of clause (2) of the first schedule by exercising the powers conferred by section 26(2) of the act of 2013 and thereby, amended the notification dated 19.3.2014 with effect from the date of issuance of this second notification dated 13.8.2014. the multiplier factor 1(one) as ..... in exercise of the powers conferred under subsection (1) and (2) of section 26 read with first schedule of the said act, and of all other powers enabling it in this behalf, the government of maharashtra hereby amends the said notification with effect from the 13th august, 2014 as follows: in the said notification, in paragraph 5, for ..... the central government cannot amend or alter any of the schedules to the said act including the first schedule, so as to reduce the compensation payable or for diluting the provisions of the act relating to compensation or rehabilitation and resettlement. section 107 of the act of 2013, empowers the state legislature, to enact any law to enhance or add .....
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