Court : Mumbai
Reported in : (1983)ILLJ125Bom
..... of prejudice was applied by the supreme court, we may refer to the decision in kesava mills co. v. union of india : [1973]3scr22 ; suresh koshy v. university of kerala : [1969]1scr317 , and tata oil mills co. v. its workmen 1963 i l.l.j. 78. as a matter of fact there are clear ..... read consistently with the principles of natural justice, the courts should do so because it must be presumed that the legislatures and the statutory authorities intend to act in accordance with the principles of natural justice. but, if on the other hand, a statutory provision either specifically or by necessary implication excludes the application ..... alteram partem). these two principles, the rules of natural justify, must be observed by courts. tribunals, arbitrators and all persons and bodies having the duty to act judicially, save where their application is excluded expressly or by necessary implication.'the learned counsel has referred to footnote where illustration of an express exclusion given as where .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (1985)14ITD35(Mum.)
..... learned counsel has referred to several authorities. the indian edition 1976 of managerial economics by joel dean of graduate school of business, columbia university, gives the following : last in first out (lifo) inventory accounting can, in periods of inflation, help approximate contemporary dollar earnings. ..... and legality of the assessment. 3. disallowance of surtax liability and the expenses disallowed under section 40a(5) of the income-tax act, 1961 ('the act').2. the assessee-company manufactures various tungsten carbide products such as tips, dyes, nibs, drill steels, cutters, etc. the ..... lifo method is not acceptable. however, this can be said to be an author's view but there is nothing in the act that lifo method is totally banned. j.batty has observed as under :--------------------------------------------------------------------------------method of pricing brief definition base of likely--------------------------------------------------------------------------------last in .....
Tag this Judgment!Court : Mumbai
Reported in : 1990(1)BomCR763; 1993LC317(Bombay); 1991(54)ELT193(Bom)
..... may be specially referred to. they are set out hereunder :-' 4.1 creating facilities and offering guidance to intellectually gifted and other pupils as regards school, college, university and higher education.' 4.3 encouraging students to achieve meritorious careers in business, industry, agriculture and such other areas, where persons can shape themselves on their own, ..... , it was argued by mr. desai that by directing the assistant collectors and collectors to pay the amount within three years when section 11b of the act provided the limitation of three years was unjustified. he did not describe the circular as illegal; but he justified the action of the assistant collector in ..... upon the government and its departments in the matter of collection of tax without the authority of law. they collected it. under section 72 of the contract act there is an embargo prohibiting them from retaining the amount with them. they, therefore, must pay it. there is no provision contained in any law .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(4)BomCR273
..... framework of the law underwhich the enquiry has to be held and theconstraints of the tribunal or body of personsappointed for that purpose. see saresh koshy jorgev. the university of kerala : [1969]1scr317 .the expression 'reasonable opportunity' has come upfor consideration before the apex court and thehigh courts, both under constitutional provisionsas also statutory ..... and, consequentlythe opportunity offered was sham; (e) the director of panchayats exercising powersunder section 50(4) and 50(5) and section 210 ofthe panchayat raj act, acts as a quasi-judicialauthority and that being the case, he ought not tobe a judge in his own cause. in the instant case,the respondent no.1 ..... to be quashedand set aside. (f) the respondent no.1 when discharges functionsunder section 50(4) and 50(5) and section 210-a ofthe act has to act as quasi-judicial authority andthe order passed must disclose reasons, more so inthe absence of any remedy of appeal or revision.apart from disclosing the reasons .....
Tag this Judgment!Court : Mumbai
Reported in : 2003(4)BomCR543
..... and has done a great deal of work inthe field of education. as the application of thefirst respondent was in conformity with the act andthe rules and the university had wrongly refused togranted permission, the state government wascompetent to exercise the power. it was in theabsolute discretion of the state government togrant ..... . though the questionwhich arose in that case was slightly differentinasmuch as it related to opening of a new medicalcollege under the maharashtra university of healthsciences act, 1998, and the meaning of theexpression 'management', while summing up thediscussion, certain principles have been laid downand it was held that the ..... sub-section(5) of section 82, despite the fact thatthe opening of the institution was beyond theperspective plan prepared by the university undersub-section (1) of section 82 of the act.35. considering the provisions of section 82 injuxtaposition of the (first) proviso to sub-section(5), the division bench observed:' .....
Tag this Judgment!Court : Mumbai
Reported in : [2010]320ITR414(Bom); [2004]140TAXMAN145(Bom)
..... the resultant assessment a nullity nor that the phrase 'so far as may be' in section 148 has to be universally applied without having any regard to the context in which a given provision of the income tax act has to be applied to the reassessment proceedings. keeping the aforesaid in view, we now proceed to consider the ..... 243 itr 89 . 4. transfer fees - mutuality concept (a) walkeshwar triveni co-op. hsg. soc. ltd. v. cit (sb-mum)(b) cit v. apsara co-op. housing society ltd. : [1993]204itr662(cal) (c) cit v. adarsh co-op. housing society ltd. : [1995]213itr677(guj) (d) cit v. presidency co-op. housing society, ltd. : [1995]216itr321(bom) (e) sagar ..... ]169itr732(ap) (f) sports club of gujarat v. cit : [1988]171itr504(guj) (g) cit v. ranchi club ltd., 196 itr 37 (h) cit v. bombay oilseeds & oil exchange ltd. : [1993]202itr198(bom) (i) cit v. ceivent allocation & coordination org. : [1999]236itr553(bom) (j) cit v. royal western india turf club ltd. : [1953]24itr551(sc) (k) cit v. bankipur club .....
Tag this Judgment!Court : Mumbai
Reported in : 2006(6)BomCR792
..... on and pressed for. similarly, it was urged that regulatory measures, to the extent permissible, may form part of conditions of recognition and affiliation by the university concerned and/or mci and aicte for maintaining standards of excellence in professional education. such measures have also not been questioned as violative of the educational rights of ..... the supreme court has conferred power on it by issuing direction under article 142, until such time a law is enacted on the subject. the committee, therefore, acted without jurisdiction in directing the members of the petitioner association merely because the state government has a policy of 70:30, to follow the same. it is, therefore ..... medical or engineering/technical). the secretary of the state in charge of medical or technical education, as the case may be, shall also be a member and act as the secretary of the committee. the committee will be free to nominate/co-opt an independent person of repute in the field of education as well .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)
..... state such a proposition is to manifest its absurdity. presence, not residence, is the test. but, of course, the income tax acts impose their own territorial limits. parliament recognises the almost universally accepted principle that fiscal legislation is not enforceable outside the limits of the territorial sovereignty of the kingdom. fiscal legislation is, no doubt ..... on the assessee with retrospective effect such legislation would not satisfy the touchstone of article 14. he relied on escorts ltd. v. union of india : [1993]199itr43(sc) .37. mr. chagla contended that the retrospective operation of legislation must be reasonable and not excessive or harsh, otherwise it runs the risk of ..... t. 21 (sc) and union of india v. bajaj tempo ltd. : 1997(94)elt285(sc) . in state of u.p. v. labh chand : (1993)iillj724sc , the supreme court befittingly illuminated the power as under:when a statutory forum or tribunal is specially created by a statute for redressal of specified grievances of persons on .....
Tag this Judgment!Court : Mumbai
Reported in : 2010(112)BomLR2146
..... 5.1 candidates must - 5.1.1 possess a degree in pharmacy or pharmaceutical chemistry or in medicine with specialization in clinical pharmacology or microbiology from a university established in india by law; and5.1.2 experience gained after acquiring qualification mentioned in clause 5.1.1. above, in the manufacture or testing of ..... , which arises is whether as held by the tribunal in the impugned judgment and order whether the petitioner in shortlisting the candidates by applying preferential criteria has acted dehors the rules. for the said purpose, the advertisement issued will have to be seen. the eligibility or qualification mentioned in the said advertisement as can ..... itself by holding that in applying the preferential criteria in clauses 2(b) and 2(d) as communicated to each of the applicants, the petitioner has acted dehors the said rules. the learned counsel further submitted that the tribunal has failed to appreciate that the recruitment rules provided for giving preference to the .....
Tag this Judgment!Court : Mumbai
Reported in : (1958)60BOMLR1256
..... municipality instituted a suit against the municipality for an injunction restraining it from discussing four resolutions of which due notice was given under the bombay district municipal act. a temporary injunction had been issued when the plaint was presented, but was subsequently discharged by the additional judicial commissioner. the plaintiff appealed from the order ..... expresses himself as follows at page 888:.an incorporated body like an university is a legal entity, it has neither a living mind nor voice. it can only express its will in a formal way by a formal resolution and so can only act in its corporate capacity by resolutions properly considered, carried and duly ..... be a corporate act before it can be restrained, and that even if the resolution when passed may be ultra vires the corporation, the discussion in connection with it can never be ultra vires. reliance has been placed upon the decision of the supreme court in the vice-chancellor, utkal university v. s.k. ghosh : [1954] .....
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