Judgment Search Results Home > Cases Phrase: the bombay lifts act 1939 Page 1 of about 24,306 results (0.479 seconds)

M/S. Kone Elevator India Pvt. Ltd. Vs. State of T.N. and ors.

Court : Supreme Court of India

..... , 4, 5, 6 and 7 of the bombay lifts act, 1939 and the bombay lifts rules, 1958, namely, rules 3, 4, 5, 6, 9 and 9(a), what is specified is the detailed procedure to be followed by approaching the concerned authorities initially for the erection of the lift by getting a permission and securing a licence after successful installation of the lift and the periodical inspection to be carried out in order to ensure that the lift erected does not cause any damage to men and materials due to any defect in the material used while installing the lift, as well as in its future operation on regular basis, as well as in the course of its ..... by referring to the provisions contained in the bombay lifts act, 1939 in particular sections 3, 4, 5 and 7 and rules 3, 5, 6, 9 and 9a along with form a1, the learned senior counsel contended that the said provisions in the acts and the rules, also goes to show that the installation of a lift, having regard to the nature of the activity and the functions involved can only be held to be a works contract and ..... counsel, has also referred to the bombay lifts act, 1939, the bombay lifts rules, 1958 and bombay lifts (amendment) rules, 2010. ..... that such an installation by way of contract is permissible under the bombay lifts act, 1939 read with the bombay lifts rules, 1958. ..... i have examined the provisions of the bombay lifts act, 1939 which have been raised by learned senior counsel for the petitioners in paragraph 25 and have extensively dealt with them in paragraph .....

Eastern Engineers Vs. the State of Bombay

Court : Sales Tax Tribunal STT Mumbai

Reported in : 19567STC229Tribunal

..... , bombay, wrote to the housing company on 31st october, 1950, granting permission for the erection of two lifts in their premises under section 4 of the bombay lifts act, 1939, subject to the condition that the permission would be valid for a period of 6 months ..... eastern engineers, bombay, were assessed to special tax under section 6 of the bombay sales tax act of 1946 in respect of the period 1st january, 1950, to 31st march, 1951, on account of certain passenger lifts installed by them at a number of premises at bombay. ..... there is an item in the details furnished regarding "price" under which it is stated : for the lift as above completely erected at site and putting in working condition, as required under the new bombay lift rules...rs. ..... on 12th december, 1950, the applicants wrote to the bombay electric supply and transport undertaking with a request for an appointment for the electrical connection of the lifts. ..... these parts of the several definitions were deleted as stated above by the bombay act, xxv of 1947. ..... the assessment in the case dealt with there by the high court of madras had been made under the madras general sales tax act (ix of 1939) ..... similarly, the original bombay sales tax act, 1946, contained certain provisions analogous to these definitions as amended, which were deleted by bombay act xxv of 1947 ..... , bombay, for permission to erect the lifts at the premises of messrs jayant jain housing co ..... , bombay, to inspect the lifts and grant permission to work them; a chalan for .....

Gujco Carriers Vs. Commissioner of Income-tax

Court : Gujarat

Reported in : [2002]256ITR50(Guj)

..... state of maharashtra, : air1986bom348 was cited to show that the bombay high court held therein that a mobile crane was a motor vehicle within the meaning of section 2(18) of the motor vehicles act, 1939, as amended in 1956. ..... learned counsel supported the reasoning of the tribunal and further argued that the tribunal had arrived ata finding that the item of crane does not fall in any of the specified entries and that since a crane was not a motor lorry nor a fork lift truck, there is no valid reason to take a different view of the matter. ..... it was also argued that the central board of direct taxes, by its instructions issued under section 119 of the said act, granted benefit of a higher rate of depreciation allowance to fork lift truck by classifying it under entry no. ..... cit : [1997]225itr439(mad) , also a decision of the madras high court, was cited to point out that, it was held therein that a lift which moved up and down with the help of twisted steel rope within a structure, was a machinery. ..... it was argued by learned counsel appearing for the assessee that a crane was an integral part of a motor lorry, which means a motor truck, and that cranes were used for lifting and moving goods and that since the assessee's crane was registered as a heavy goods vehicle and was used for hire, the assessee was entitled to the benefit of depreciation at the rate of 40 per cent. .....

Gujco Carriers Vs. Cit

Court : Gujarat

Reported in : (2002)174CTR(Guj)324

..... state of maharashtra air 1986 bomn 348 was cited to show that the bombay high court held therein that a mobile crane was a motor vehicle within the meaning of section 2(18) of the motor vehicles act, 1939 as amended in 1956. ..... four-wheel hand trucks are found in many more varieties, including dollies, high and low-bed flat trucks, carts, rack carriers, wagons, and various hand-lift trucks having mechanical or hydraulic lifting mechanisms for raising and lowering a load.power trucks are propelled by batteries and an electric-motor or by an internal-combustion engine with either a mechanical drive or a generator and electric-motor drive. ..... the learned counsel supported the reasoning of the tribunal and further argued that the tribunal had arrived at a finding that the item of crane does not fall in any of the specified entries and that since a crane was not a motor lorry nor a fork-lift truck, there is no valid reason to take a different view of the matter. ..... it was argued by the learned counsel appearing for the assessee that a crane was an integral part of a motor lorry, which means a motor truck, and that cranes were used for lifting and moving goods and that since the assessee's crane was registered as a heavy goods vehicle and was used for hire, the assessee was entitled to the benefit of depreciation at the rate of 40 per cent, as claimed by it. .....

The Mysore Spinning and Manufacturing Co. Ltd., Bangalore City and ors ...

Court : Chennai

Reported in : AIR1957Mad368; [1957]8STC177(Mad)

..... now that the parliament-lifts legislated with retrospective effect, the question is whether in these circumstances, the proper view is to hold that the madras general sales tax act in so far as it permitted taxes on inter-state was obliterated from the statute book on 1-4-1951- or whether, on the other hand, the statute was factually in existence but was unenforceable by reason of parliament's failure to lift the ban. 19. ..... and berar motor vehicles act, 1939, as amended in 1947, which admittedly contravened the fundamental rights guaranteed under article 19 as originally enacted in the constitution, couldbe enforced after 18-6-1951 when' it ceased to contravene article 19 after the latter was amended. ..... this really did not affect the enforceability of the levy in view of the decision of the supreme court in -- 'state of bombay v. ..... state of bombay : 1955crilj215 , which appeared to favour the view that a statute which contravened the fundamental rights guaranteed by part iii had been obliterated from the statute book, the supreme court has specifically considered this question in bhikaji narain dhakras v. ..... state of bombay : 1951crilj680 . ..... 490 of 1955 has its factory and registered office at bombay. 4. .....

The Mysore Spinning and Manufacturing Co., Ltd., by Its Secretary Mr. ...

Court : Chennai

Reported in : (1957)2MLJ167

..... (1) and (2), 145, 146(2) and 148 (4)--' parliament may from time to time determine', articles 75(6), 327-'unless parliament by law otherwise provides', articles 120(2), 133(3)--'save as parliament by law may provide ', article 287--' without derogation of the power of parliament to make provision ' article 2,--' until parliament by law otherwise provides '- articles 73(2), 100(3), 133(a), 135, 242-275(2), ' parliament may by law provide ' articles 2, 3, 22(7), 33, 34, 81(2), 124(5), 134(2), 138 to 140,230, ..... vehicles act, 1939, as amended in 1947, which admittedly contravened the fundamental rights guaranteed under article 19 as originally enacted in the constitution, could be enforced after 18th june, 1951 when it ceased to contravene article 19 after the latter was ..... assuming for the purpose of argument that parliament can legislate retrospectively as regards the lifting of the ban, the only effect of such legislation would be to enable the state legislatures to enact laws imposing taxes on sales in regard to permitted transactions so as to have effect from the date from which parliament retrospectively lifted the has to take the instant case, parliament has lifted the ban on state taxation of inter-state sales on and ..... the bengal immunity case : [1955]2scr603 where the supreme court, again by a majority, overruled the decision in the state of bombay ..... the state of bombay ..... the state of bombay ..... on 30th march, 1953, in the state of bombay v. ..... factory and registered office at bombay.4. .....

The Bharatkhand Textile Mfg. Co. Vs. the State of Gujarat

Court : Gujarat

Reported in : AIR1964Guj219; (1964)GLR961; [1964]15STC885(Guj)

..... 1953, and contended that the sales tax laws validation act, 1956, could not help the department to tax inter-state sales since it merely validated the law of a state which imposed or authorized the imposition of tax on inter-state sales but by reason of section 46, the bombay sales tax act, 1953 did not impose or authorize the imposition of tax on inter-state sales. ..... but this implied term clearly shows that under the contracts of sale the goods were not necessarily to go out of the state of bombay into another state- the goods might under the contracts of sale be taken delivery of by the buyers at their godowns within the state of bombay or if the buyers so instructed the assessee, the goods might be despatched to other destinations which again might be either within the state of bombay or outside the state of bombay depending upon the instructions of the buyers. ..... 482 and 483) observed that the charging sections of the madras general sales tax act, 1939. ..... 286(2) was lifted by the sales tax laws validation act, 1956, the charge of tax on inter-state sales became effective and could be enforced in respect of the period 1st april 1951 to 6th september 1933 being the period for which the ban was lifted. ..... a similar contention based on section 22 of the madras general sales tax act, 1939, which was in substantially the same terms as section 46 was. .....

J. Satyavrata and anr. Vs. Mohamedbhai Abdothussen Sadiq Bahreinwalla ...

Court : Mumbai

Reported in : AIR1982Bom50; 1981MhLJ413

..... explanation ii only sought to specify the acts or omissions of the landlord implicit in the section itself in view of this clarificatory amendment and that the true import and implication of the above observation were that the natural connotation of the word 'withhold' in the context is a restricted one, intended to cover only some positive acts or omissions resulting in the loss of amenities to the tenant.the learned single judge also referred to the earlier decision of datar j.in the bombay bullion case : (1960)62bomlr380 observing that while the ratio of that judgement undoubtedly supported ..... 24(3) of the bombay rents, hotel and lodging house rates control act.1947 (referred to hereafter as 'the rent act') for restroation of the lift facility. ..... when the opponent took the premises on lease in 1939, there was no lift installed in the building but it was his case that the arrangements for the lift had already been made even before he came on the premises as the tenant of the petitioners and that it had been agreed between him and the landlords at that landlords at the time of the lease that as a condition of the lease he would be supplied with the service of the lift when installed. ..... bom lr 380, the facts were that since 1939 the opponent, one jivatlal pratapsi, was the tenant of the 5th floor of a certain building owned by the petitioners. .....

The Dhanalakshmi Mills Ltd., Tirupur Vs. the State of Madras, Represen ...

Court : Chennai

Reported in : AIR1961Mad87; [1960]11STC306(Mad)

..... 'the tribunal re-stated the position:'......the available material shows that the purchases were made direct from the bombay party, that no privity was established with the african seller, that the bombay party arranged through, the clearing agents to take delivery of the goods at cochin harbour, that after the goods were cleared the clearing agents at cochin harbour despatched the goods by railway to the assessee, and that the price was paid by the assessee through banks before taking charge of the railway receipts. ..... (2) alternatively, they were purchases in the course of inter-state commerce, which madras could not tax as the delivery of the goods purchased was effected outside the state of madras; and (3) rule 4-a(iv) of the turnover and assessment rules was ultra vires, and, in the absence of a valid prescription of a single point for the levy of tax on sales and purchases of cotton required by section 5(ii) of the act, an assessee could not he subjected to any tax liability. ..... the actual delivery to the assessee as buyer was only at tirupur, thus, both the requirements of the explanation to article 286(1)(a) were satisfied, and madras had the right to tax the sales, once parliament lifted the ban on taxation on sales and purchases in the course of inter-state commerce.6. .....

Shivlal Nathuram Vaishnav Vs. Sulochana and ors.

Court : Gujarat

Reported in : AIR1980Guj59; (1980)1GLR99

..... on 31-7-1968 where the learned judge has held, while considering the import of words 'has built or acquired' under section 13(1)(1) of the bombay rent act as is in force in the state of maharashtra, that even if a tenant had acquired suitable premises but was out of possession thereof at about the material point of time by selling it off or by otherwise disposing it, the clause would not apply, and the material point of time, according to the learned single judge, is either the date of notice to quit or when the landlord makes his claim under ..... the said clause.4. ..... the reasoning which has weighed with the madhya pradesh high court as well as delhi high court is that once a fetter which is imposed on the right of a landlord to recover possession is 4emoved by acquisition by or allotment to a tenant of a suitable residence, an embargo is lifted and the landlord is entitled to recover possession, and the court need not read in the clause more than what is warranted. .....