Judgment Search Results Home > Cases Phrase: tezpur university act 1993 section 22 the planning board Sorted by: old Page 4 of about 3,565 results (0.162 seconds)

United States Vs. Rogers

Court : US Supreme Court

..... real property. in enforcing such taxes against delinquent taxpayers, one usual remedy was a sale by the state of the assessed property. the prevailing -- although admittedly not universal -- view was that such sales were in rem proceedings, and that the title that was created in the sale extinguished not only the interests of the person ..... of its privileges as an ordinary creditor, but out of the express terms of 7403. moreover, the use of the power granted by 7403 is not the act of an ordinary creditor, but the exercise of a sovereign prerogative, incident to the power to enforce the obligations of the delinquent taxpayer himself, and ultimately grounded ..... property, whether real or personal, belonging to such person. [ footnote 2 ]" section 7403, whose basic elements go back to revenue legislation passed in 1868 ( 106 of the act of july 20, 1868, ch. 186, 15 stat. 167) is one of a number of distinct enforcement tools available to the united states for the collection of delinquent taxes .....

South Carolina Vs. Regan

Court : US Supreme Court

..... by periods of uncertainty caused by a judicial departure from that meaning, and followed in turn by the court's rediscovery of the act's purpose." 416 u.s. at 416 u. s. 742 . bob jones university then reaffirmed that, except where a litigant can show both that the government would "under no circumstances . . . prevail" and that equity ..... person, whether or not such person is the person against whom such tax was assessed." 26 u.s.c. 7421(a). the act's language "could scarcely be more explicit" in prohibiting nontaxpayer suits like this one, bob jones university v. simon, 416 u. s. 725 , 416 u. s. 736 (1974), since the suit indisputably would have the ..... that "no suit for the purpose of restraining the assessment or collection of tax shall be maintained in any court." act of mar. 2, 1867, 10, 14 stat. 475. [ footnote 10 ] although the act apparently has no recorded legislative history, bob jones university v. simon, 416 u. s. 725 , 416 u. s. 736 (1974), the circumstances of its enactment .....

Sandvik Asia Ltd. Vs. Income-tax Officer

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 .....

Bapuji Educational Association Vs. State

Court : Karnataka

Reported in : AIR1986Kant119

..... equipment and financial resources are brought into existence, the affiliation to the concerned univeruniversity has to be granted.36. section 53 of the karnataka state universities act prescribes the conditions for grant of affiliation. relevant part of it reads.'53. affiliation of colleges -(2) a college applying for affiliation to the ..... schedule to the constitution, empowers the state to make law on the topics 'education, including technical education, medical education and universities'. the state has enacted the karnataka state universities act, 1976. section 53 thereby empowers the government to accord affiliation to any college in conformity with and subject to the conditions set ..... (i) chitralekha v. state of mysore, : [1964]6scr368 . it reads :'8. it is then said that mysore university act conferred power to prescribe rules for admission to colleges on the university and the government cannot exercise that power.once it is conceded, and it is not disputed before us, that the state .....

Cts Corp. Vs. Dynamics Corp. of America

Court : US Supreme Court

..... indiana agency responsible for securities matters has no enforcement responsibility with regard to this legislation), it nonetheless refutes the proposition that congress meant the williams act to displace all state laws with conflicting purpose. and if any are to survive, surely the states' corporation codes are among them. it ..... is little evidence that this will occur. but even if true, this result would not substantially affect our commerce clause analysis. we reiterate that this act does not prohibit any entity -- resident or nonresident -- from offering to purchase, or from purchasing, shares in indiana corporations, or from attempting thereby ..... in promoting stable relationships among parties involved in its corporations, and in ensuring that investors have an effective voice in corporate affairs. the indiana act validly furthers these interests by allowing shareholders collectively to determine whether the takeover is advantageous to them. the argument that indiana has no legitimate .....

Union of India (Uoi) and ors. Vs. Burn Standard Co. Ltd. and ors.

Court : Kolkata

Reported in : 1988(18)ECC108

..... show cause notices and the assessment orders as issued thereon, were vitiated by total lack of jurisdiction. it was pointed out by them that the said act does not contain provisions for creating liability with retrospective effect and such being the position, the concerned show cause notices, which sought to create liability retrospectively ..... after necessary tests regarding their operational efficency and when fitness certificate is issued by the railways authorities, the liability to pay excise duty under the said act would therefore be on the said petitioners, as manufacturers of complete wagons. he has also indicated that the said petitioners charged excise duty on the ..... and not parts thereof, the value of container and lead acid will form part of the assessable value of batteries under section 4 of the central excises act because the manufacturing cost of the finished storage battery cannot be conceived of without taking into consideration the cost of its container, and lead acid. the .....

Skinner Vs. Mid-america Pipeline Co.

Court : US Supreme Court

..... undoubtedly affect individual taxpayer liability, are equally without doubt the result of entirely appropriate delegations of discretionary authority by congress. as we observed in bob jones university v. united states, 461 u. s. 574 (1983): "in an area as complex as the tax system, the agency congress vests with administrative ..... federal power commission, respectively, sought to recoup all of their costs in regulating community antenna television systems and in administering the federal power act and the natural gas act by assessing fees on the regulated parties. recognizing that some of the administrative costs at issue "inured to the benefit of the public ..... 490 u.s. 212 appeal from the united states district court for the northern district of oklahoma syllabus section 7005 of the consolidated onmibus budget reconciliation act of 1985 (cobra) directs the secretary of transportation (secretary) to establish a schedule of pipeline safety user fees based on usage of hazardous pipelines .....

Dr. M.G.K. Menon Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1989)31ITD86(Delhi)

..... said conference was addressed by five distinguished international personalities viz. mr. e. heath, ex-prime minister of u.k; (2) prof.j.k. galbraith, honorary professor, harvard university; (3) mr.r.ortiz, opec secretary general; (4) mr. s.okita, government representative, for external economic relations, besides prof. m.g.k.menon. he submitted ..... to us, not liable to tax.8. looking to the background of the amendment for casual and non-recurring incomes, section 2(24)(ix) of the income-tax act, 1961, includes in the definition of income, several specific categories of casual and non-recurring receipts, namely, winnings from lotteries, crossword puzzles, races-- including horse races ..... , than to extract a few lines from the said explanatory notes: -- (1) the definition of "income" in section 2(24) of the income-tax act has been amended to specifically provide that winnings from lotteries, crossword puzzles, races including horse races, car games and other games of any sort or from gambling or .....

Ftc Vs. Superior Ct. Tla

Court : US Supreme Court

..... who continued to take cases were soon overloaded. the overall response of the uptown lawyers to the pds call for help was feeble, reflecting their universal distaste for criminal law, their special aversion for compelled indigency representation, the near epidemic siege of self-doubt about their ability to handle cases in ..... at issue." the social justifications proffered for respondents' restraint of trade thus do not make it any less unlawful. the statutory policy underlying the sherman act "precludes inquiry into the question whether competition is good or bad." ibid. respondents' argument, like that made by the petitioners in professional engineers, ultimately ..... the district of columbia government increased the lawyers' compensation. the questions presented are whether the lawyers' concerted conduct violated 5 of the federal trade commission act and if so, whether it was nevertheless protected by the first amendment to the constitution. [ footnote 1 ] i the burden of providing competent .....

Jnana Prabodhini Vs. Union of India (Uoi)

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 .....