Court : Supreme Court of India
..... municipal taxation laws, and has nothing to do with indian municipal law governing the liability of persons to deduct tax at source under section 195 of the income tax act. this is reinforced by the fact that the oecd commentary on articles 30 and 31 acknowledges the fact that the entry into force provisions, unlike 35 notification no.gsr331e), dated 5-4-1995, as amended ..... , even if the position put forth in the aforementioned reports were to be accepted, a dtaa would have to be 219 bilaterally amended before any such recommendation can become law in force for the purposes of the income tax act.163. the learned additional solicitor general also sought to rely on a decision of the audiencia nacional (spanish national court) in case no.207019 .....
Tag this Judgment!Court : Supreme Court of India
..... dated 04.12.2015 as well as 15.01.2015 was also sought to be challenged including challenge to sections 2 and 3 of the gujarat local authorities laws (amendment) act, 2009. by order of this court dated 25.08.2020 the writ petition has been tagged with civil appeal arising out of slp(c) no.24950/2015 ..... as other notification dated 15.01.2015 issued by state of gujarat as ultra vires the constitution of india and/or gujarat local authorities laws (amendment)act, 2009 and/or gujarat provincial municipal corporation act, 1949. (d) quash and set aside the order dated 11.12.2014 passed by the state election commission under section 5(3)(iii ..... in the constitution particularly for- (i) putting on a former footing the relationship between the state government and the urban local bodies with respect to- (a) the functions and taxation powers; and (b) arrangements for revenue 53 sharing; (ii) ensuring regular conduct of elections; (iii) ensuring timely elections in the case of supersession; and (iv) .....
Tag this Judgment!Court : Supreme Court of India
..... the said decision concerned a co operative society, whereas the society in this case is registered under the 1860 act. further, it was urged that the said decision was based on the 97th amendment to the constitution of india10, which had been struck down by a division bench of gujarat high court in ..... with prescribed fees. as such, the appellants were validly inducted as members of the society as they had duly submitted their applications in form prescribed under the bye laws of the society. reliance was placed upon the dictum of this court in zoroastrian cooperative housing society ltd. & anr. v. district registrar, cooperative societies (urban ..... 11 gujarat cooperative milk marketing federation limited & ors.8 and held that no confidence motion can be maintained even in absence of provision therefor in the bye laws. the relevant portion of the impugned judgment is reproduced below: 71. vipulbhai m. chaudhary, i reckon, clinches the issue. in any democratically constituted institution, the .....
Tag this Judgment!Court : Supreme Court of India
..... ; provided that the restriction regarding the area of operation shall not apply to societies or banks in existence at the commencement of the kerala co-operative societies (amendment) act, 1999 (1 of 2000). provided further that if the above principal object is not fulfilled, such societies shall lose all characteristics of a primary agricultural credit ..... the registration of a society the registrar shall classify the 27 society into one or other of the following types according to the principal object provided in the bye-laws: types examples credit societies short term/medium term (1)apex kerala state co-operative bank limited (2)central district co-operative banks (3)primary (a)primary ..... his submissions. he also relied upon a circular, being circular 14/2006 dated 28.12.2006 containing explanatory notes to the finance act, 2006, and the letter of the central board of direct taxation ( cbdt ) dated 09.05.2008, both of which made it clear that if a co-operative society cannot be said to .....
Tag this Judgment!Court : Karnataka
..... court in the case of ravi yashwant bhoir vs. district collector, raigad and others (2012) 4 scc407could be quoted with authority. it was held that the amendment in the constitution by adding parts ix and ixa confers upon the local self-government a complete autonomy on the basic democratic unit unshackled from 36 official control. thus ..... one-third of all category of seats are required to be reserved in favour of women. article 243u mandates duration of five years for every municipality. no amendment is permitted which would cut short the duration stipulated under article 243u. even if the municipality is dissolved, election is mandated to be held within six months from ..... required to be provided for, to be chosen from as many wards, in terms of the said provision. therefore, in order to satisfy the requirement of law, as provided in the act and to meet the requirements of the constitutional provisions, delimitation of the wards, fixation of reservation of seats in terms of section 13 of the .....
Tag this Judgment!Court : Karnataka
..... court in the case of ravi yashwant bhoir vs. district collector, raigad and others (2012) 4 scc407could be quoted with authority. it was held that the amendment in the constitution by adding parts ix and ixa confers upon the local self-government a complete autonomy on the basic democratic unit unshackled from 36 official control. thus ..... one-third of all category of seats are required to be reserved in favour of women. article 243u mandates duration of five years for every municipality. no amendment is permitted which would cut short the duration stipulated under article 243u. even if the municipality is dissolved, election is mandated to be held within six months from ..... required to be provided for, to be chosen from as many wards, in terms of the said provision. therefore, in order to satisfy the requirement of law, as provided in the act and to meet the requirements of the constitutional provisions, delimitation of the wards, fixation of reservation of seats in terms of section 13 of the .....
Tag this Judgment!Court : Supreme Court of India
..... 12.05.2014. resultantly, this case has been argued on the basis of the law as it stood before the arbitration and conciliation (amendment) act, 2015 [ amendment ]. added two explanations to section 34(1) and sub- section (2a) to section 34 of the arbitration act, in which it was made clear that the ground of patent illegality appearing on ..... iii) ignores vital evidence in arriving at its decision, such decision would necessarily be perverse.32. a good working test of perversity is contained in two judgments. in excise and taxation officer-cum-assessing authority v. gopi nath & sons [1992 supp (2) scc312, it was held: (scc p. 317, para7) 7. it is, no doubt, ..... , (2006) 4 scc445 and mcdermott international inc. v. burn standard co. ltd., (2006) 11 scc181 13. it is relevant to note that after the 2015 amendment to section 34, the above position stands somewhat modified. pursuant to the insertion of explanation 1 to section 34(2), the scope of contravention of indian public policy has .....
Tag this Judgment!Court : Karnataka
..... in the near future.24. as stated earlier, in one of the three writ petitions, even the constitutional validity of the amendment act has been questioned. it is well settled proposition of law that if there are two interpretations possible of a statute which is under a challenge, the one which will make the statute ..... the elections of bbmp ought to have been completed before 10th september 2020. if the election is to be held as per the amended provisions of the said act of 1976 as amended by the amendment act, it is obvious that the elections will be further delayed for the following reasons: a) firstly, the delimitation commission will have ..... the constitution, particularly for: (i) putting on a firmer footing the relationship between the state government and the urban local bodies with respect to: (a) the functions and taxation powers, and (b) arrangements for revenue sharing. (ii) ensuring regular conduct of elections, 20 (iii) ensuring timely elections in the case of supersession; and (iv) .....
Tag this Judgment!Court : Karnataka
..... in the near future.24. as stated earlier, in one of the three writ petitions, even the constitutional validity of the amendment act has been questioned. it is well settled proposition of law that if there are two interpretations possible of a statute which is under a challenge, the one which will make the statute ..... the elections of bbmp ought to have been completed before 10th september 2020. if the election is to be held as per the amended provisions of the said act of 1976 as amended by the amendment act, it is obvious that the elections will be further delayed for the following reasons: a) firstly, the delimitation commission will have ..... the constitution, particularly for: (i) putting on a firmer footing the relationship between the state government and the urban local bodies with respect to: (a) the functions and taxation powers, and (b) arrangements for revenue sharing. (ii) ensuring regular conduct of elections, 20 (iii) ensuring timely elections in the case of supersession; and (iv) .....
Tag this Judgment!Court : Karnataka
..... in the near future.24. as stated earlier, in one of the three writ petitions, even the constitutional validity of the amendment act has been questioned. it is well settled proposition of law that if there are two interpretations possible of a statute which is under a challenge, the one which will make the statute ..... the elections of bbmp ought to have been completed before 10th september 2020. if the election is to be held as per the amended provisions of the said act of 1976 as amended by the amendment act, it is obvious that the elections will be further delayed for the following reasons: a) firstly, the delimitation commission will have ..... the constitution, particularly for: (i) putting on a firmer footing the relationship between the state government and the urban local bodies with respect to: (a) the functions and taxation powers, and (b) arrangements for revenue sharing. (ii) ensuring regular conduct of elections, 20 (iii) ensuring timely elections in the case of supersession; and (iv) .....
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