Judgment Search Results Home > Cases Phrase: the chhattisgarh land revenue code amendment act 2003 Page 3 of about 18,469 results (0.691 seconds)

The Arvind Mills Ltd. and anr. Vs. State of Gujarat and ors.

Court : Gujarat

Reported in : (1984)2GLR1140

..... the attack of the petitioners against rule 81 of the gujarat land revenue rules, 1972 and the impugned amendment rules of 1977 as beyond the power and purpose of the act, particularly sections 45 and 48 of the code inasmuch as it permits the levy of revenue on lands with reference to super structure whether it is residential or commercial, as the case may be, is sought to be repelled by the state government on the ground that the land includes what is fastened to the land and, therefore, the assessment of the land together with the structure for purposes of the land revenue cannot be said to be ultra vires section 45 and/or section 48 of the code. ..... the petitioners also challenge the bombay land revenue (gujarat amendment and validation) act, 1981 by which it, inter alia, sought to amend section 214 of the bombay land revenue code (hereinafter referred to as 'the code') so as to empower the state government to make rules retrospectively and purporting to validate the amendment rules so far as they levied non-agricultural assessment retrospectively.2. .....

The State Of Haryana Through Secretary To Government Of Haryana Etc.et ...

Court : Supreme Court of India

..... 2003 scc online p&h409(for short, jai singh ii ) 5 ra -cw no.350 of 1999 decided on 8.11.2013 4 to make the provisions of the punjab village common lands (regulation) act, 1961 more effective, practical, deterrent and beneficial to the interests of the gram panchayats it is necessary to amend the punjab village common lands (regulation) act, ..... clarified and held that any observations in jai singh's case (supra), and in veer singh's case (supra) (in which the application for review of the judgment in jai singh's case (supra) had been dismissed by making clarifications), if it is to be taken that the ownership or title in respect of lands kept for 'common purposes' of the village by imposing a pro rata cut on the land of the proprietors and recorded in the revenue records as 'jumla malkan wa digar haqdaran arazi hasab rasad raqba', 'jumlan malkan' or 'mushtarka malkan' etc. ..... the only forum available to a person, who raises a dispute regarding title in jumla mushtarka malkan is the principal court of civil jurisdiction having jurisdiction in 37 2013 scc online p&h2680945 the matter, as provided by section 9 of the code of civil ..... in parkash singh, it has been held that the forum available to a person, who raises a dispute regarding title in jumla mushtarka malkan is the principal court of civil jurisdiction having jurisdiction in the matter, as provided by section 9 of the code of civil procedure, i.e. ..... occupied a far more prominent position in the codes than in practice. .....

The Municipal Corporation of Brihanmumbai a Statutory Corporation Cons ...

Court : Mumbai

Reported in : 2006(3)ALLMR338; 2006(3)BomCR557

..... after the commencement of the said amendment act for a period of 10 years from the date of completion of the construction, the annual rent received by the ..... the entries in the assessment list so authenticated and deposited and the entries, if any, inserted in the said list under the provisions of section 82 shall be accepted as conclusive evidence- (i) for the purposes of all municipal taxes, of the valuation, or annual letting value on the basis prescribed in the rules regulating the rate, of buildings, lands and both the buildings and lands to which such entries respectively refer, and (ii) for the purposes of the ..... the anomalous situation which would thus arise on the contention of the revenue would be whilst the tenant is occupying the building the measure of the annual value would be the contractual rent, but if the tenant vacates and the building is self-occupied, the annual value would be restricted to the standard rent determinable under the act ..... the light of the order that was passed on 23.10.2002, the corporation by its communication dated 20th january, 2003, addressed to the dalamal & sons investment company through petitioner, recorded that the assessment for the year 2000-2001 has been rendered ineffective and that it was proposed to reassess the rateable value of the ..... the corporation does not treat section 167 as a self-contained code unrelated to sections 162-166 in as much as while issuing notice under section 167, the corporation draws attention to the fact that the .....

Bharat Mining and Engg. Co. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1998)229ITR60(Mum.)

..... before parting with this case, i may observe that the powers of the commissioner under the provisions of section 263 of the act are very wide and in the exercise of the supervisory powers, it would be open to him to correct a mistake which is prejudicial to the revenue arising out of non-application of mind, or an incorrect or incomplete interpretation of the relevant statute, by the assessing officer.12. ..... . by virtue of the definition of the word "record" in section 263 inserted by finance act, 1989 with retrospective effect from 1-6-1988, the cit was also within his right to consider the eligibility of the assessee for the relief under section 80hhc in the light of the amendment w.e.f ..... . it is pleaded that the cit has brought out both in the show cause notice issued by him and in the order that the assessment order was erroneous inasmuch as, the relief under section 80hhc was granted without examining the issue whether the cut and polished granite which was actually exported by the assessee falls in the prohibited category of minerals and ores, prior to the amendment to this section and insertion of twelfth schedule with effect from 1-4-1991 ..... . under secretary cbdt [1996] 218 itr 298/85 taxman 536 and argued that as per this decision, the term 'mineral' used in section 80hhc(2)(b) includes rock and the term rock includes granites and so, prior to the amendment, the assessee, who exported only granite was not eligible for the grant of relief under the said section .....

Manubhai A. Sheth and Others Vs. N.D. Nirgudkar, 2nd Income-tax Office ...

Court : Mumbai

Reported in : (1981)22CTR(Bom)41; [1981]128ITR87(Bom); [1980]4TAXMAN381(Bom)

..... it will be noticed that by the retrospectively amended definition of 'agricultural income' the condition that the rent or revenue derived from land used for agricultural purposes must be form land either assessed to land revenue in india or subject to a local rent assessed and collected by officers of the government as such has been removed, and now in order to be agricultural income the rent or revenue derived from land situate in india need only be from land used for agricultural purposes. ..... the united states supreme court held that all acts in pari materia should be taken together as if they were one law and that the two acts, namely, the federal farm loan act and the revenue act of 1916 were in pari materia because both dealt with precisely the same subject-matter, namely, the scope of the tax exemption afforded to farm loan bonds, and the later act, namely, the revenue act of 1916, could, therefore, be regarded as a legislative interpretation of the earlier act. ..... 141 of the code of civil procedure, 1908, by the code of civil procedure (amend. ..... viii of the code it is not sufficient for a defendants in his written statement to deny generally the grounds alleged by the plaintiff, but the defendant must deal specially with each allegation of fact of which he does not admit the truth, except damages. ..... 141, the procedure provided in the code in regard to suits was to be followed so far as it could be made applicable to all proceedings in any court of civil jurisdiction. .....

Balco Employees Union (Regd.) Vs. Union of India and ors.

Court : Supreme Court of India

Reported in : AIR2002SC350; [2002]108CompCas193(SC); (2002)1CompLJ205(SC); [2002(1)JCR339(SC)]; JT2001(10)SC466; (2002)ILLJ550SC; 2001(8)SCALE541; (2002)2SCC333; [2002]35SCL182(SC); 2002

..... note here is, as already observed herein above, that the provisions of the madhya pradesh land revenue code, 1959 and section 165, in particular, are not in pari materia with the aforesaid section 3 of the andhra pradesh regulation. 72. ..... maintain an action challenging the legality of such act or omission, but if the person or specific class or group of persons who are primarily injured as a result of such act or omission, do not wish to claim any relief and accept such act or omission willingly and without protest, the member of the public who complains of a secondary public injury cannot maintain the action, for the effect of entertaining the action at the instance of such member of the public would be to foist a relief on the person or specific class ..... to prevent the state of chhattisgarh at any stage prior to the selection of the strategic partner, either to forward its views of a representation r even to make an offer of buying the 51% of the shares which ..... prior to its amendment on 29th november, 1976, sub-section 6 of section 165 reads as follows: 'notwithstanding anything contained in sub-section (1), the right of a bhumiswami belonging to a tribe which has been declared to be an aboriginal tribe by the state government by a notification in that behalf for the whole or a part of the area to which this code applies shall not be transferred to a person not belonging to such tribe without the permission of a revenue officer not below the rank of a collector, given for reasons .....

Pokardas and Brothers and anr. Vs. the State of Gujarat

Court : Gujarat

Reported in : [1982]51STC88(Guj)

..... retrospective effect from 1st march, 1955, by the amending act, the appropriate incorporation has to be read in entry 37 of schedule i to the gujarat act since for all intents and purposes the definition of 'cotton fabrics' in item 19 of the first schedule to the excise act must be read accordingly, and though it may appear strange that this definition was not in fact on the statute book, it should be deemed to have been a part of the statute, namely, item 19 of the first schedule to the excise act, as a result of the legal fiction of the retrospectivity granted by the legislative mandate. ..... the high court held that any subsequent amendment, addition or alteration in the indian penal code would not at all affect the incorporated provision in the prevention of corruption act, and therefore, the various amendments to section 21 of the indian penal code could not be projected in the provisions of the revenue of corruption act, and therefore, the accused m. v. ..... land revenue code, 1954. ..... land revenue code limiting the scope and width of the expression 'personal law' to that prevailing on 5th february 1955, when the said code came into force. .....

United States Vs. Sotelo

Court : US Supreme Court

..... indeed, the fact that congress clearly recognized the need to specify that a penalty was a tax for purposes of the internal revenue code strongly suggests that its failure to so specify with respect to the bankruptcy act was not an inadvertent ..... the senate committee on finance, for example, in discussing the purpose of the proposed amendment, agreed with the committee on the judiciary "that present law, by denying any discharge of taxes, presents a substantial deterrent to one fundamental policy of the bankruptcy act -- effective rehabilitation of the ..... others, leaves no doubt that the central purpose of the amendment was to make the act more favorable to at least some bankrupts by limiting, with only a few specified exceptions, the nondischargeability of taxes to only those due for the prior three years. ..... in order to conclude that the corporate officer remains liable for this corporate obligation the court turns to an unlikely source indeed: a 1966 amendment to the bankruptcy act, the only apparent purpose of which was to ameliorate the lot of at least some bankrupts, see infra at 436 u. ..... i simply cannot see anything in this case which justifies the court in departing from this tradition by straining to read into the statute an exception to the dischargeability provisions that was not clearly there before this amendment was passed, when the very purpose of the amendment which the court is now construing was intended to be benevolent, at least from the bankrupt's perspective. .....

Arnold Rodricks and anr. Vs. State of Maharashtra and ors.

Court : Supreme Court of India

Reported in : AIR1966SC1788; 1967MhLJ1(SC); [1966]3SCR885

..... besides these changes in the land revenue code applicable to various areas in the re-organised state of bombay, the schedule also made amendments in various other acts in force in the state of bombay and 'commissioner' was substituted for 'state government' in these acts. ..... 'divisional officer' means an officer appointed as such, immediately before the commencement of the commissioners act, under the provisions of - (i) section 5 of the bombay land revenue code, 1879, or that section of the code in its application to the kutch area of the state of bombay, (ii) section 5 of the said code in its application to the saurashtra area of the state of bombay and read with the government notification in the legal department no. ..... 'division' is defined to mean the territories formed into a division under the bombay land revenue code, 1879, or under that code in its application to the kutch and saurashtra areas of the state of bombay, or under the madhya pradesh land revenue code, 1954, or under the hyderabad land revenue act. ..... ' the bombay land revenue code, 1879, has been amended by the schedule and we may notice s. .....

Yashpal Singh Vs. Bhagwana and ors.

Court : Delhi

Reported in : 156(2009)DLT513

..... it must, therefore, be held that section 97(2)(a) of the amending act protects both the appeals already pending as also the right to file the appeal which had already accrued against an order under section 47 of the code passed prior to the enforcement of the amending act.46. ..... the objections were resisted by the decree holder on the ground that the decree though in respect of certain khasra numbers in the revenue estate of village tikri kalan, was executable even in respect of the alternate land allotted in lieu of the share of the judgment debtor as the court of sub judge, while passing judgment had held that the sale deed executed in favour of the judgment debtor was null and void.6. ..... the learned senior sub judge also did not agree with the petitioner s argument that the civil court had no jurisdiction to entertain the suit filed by the decree holders since the suit was in respect of agricultural land and only revenue authorities would have the jurisdiction or that the decree passed by the civil court was a nullity. ..... even if it is considered that there is conflict between the two orders, the order of consolidation officer would prevail and have precedence since it was passed according to the procedure laid down by the delhi land reforms act and in respect of subject matter which was within the jurisdiction of the revenue authorities. .....