Judgment Search Results Home > Cases Phrase: the chhattisgarh land revenue code amendment act 2003 Page 4 of about 18,469 results (0.829 seconds)

Balwant Singh and Etc. Etc. Vs. State of Rajasthan and anr.

Court : Rajasthan

Reported in : AIR1983Raj39

..... thus, it would be clear that apart from other provisions of the land revenue act, the state government is authorised under the above provisions of sections 90a, 102, 260 and 261 of the land revenue act to frame the impugned rules for the conversion of the agricultural land for non-agricultural purpose. ..... it was then submitted that, though under section 90a (5) of the land revenue act, the person, who has used the agricultural land for construction of buildings without obtaining prior permission of the state government is liable to pay penalty in addition to urban assessment and premium, according to the proviso to sub- rule (4) of rule 11 of the 1981rules under challenge, the person who has put the agricultural land to residential purpose prior to 20th aug. ..... shri mehta further contended that the petitioners have not challenged the competence of state government to grant permission or to regularise the use of the agricultural land in accordance with the provisions of the land revenue act and, they cannot therefore, be estopped from challenging that the rules of 1981 are arbitrary and void.23. ..... (allotment, conversion, and regularisation of urban areas), 5th amendment rules, 1982. .....

Daya Ram and Another Vs. Additional Collector, Jaipur, and Others.

Court : Rajasthan

Reported in : [1966]62ITR411(Raj)

..... then section 46, sub-section (2), empowers the income-tax officer to forward to the collector a certificate under his signature specifying the amount of arrears due from the assessee and the collector on receipt of such certificate shall proceed to recover from such assessee the amount specified therein as if it were arrears of land revenue; and if the recovery was made on the basis of arrears of land revenue under the land revenue code, there is no provision under the land revenue code for disputing the amount thus specified at the stage of recovering the amount that is certified to be due. ..... taking steps to recover the tax found due against the firm from the petitioners who were admittedly its partners at one time.as noted by us already, the petitioners did not challenge the validity of the assessment proceedings in the name of the firm, nor were we persuaded to permit them to do so specially when the act provides specific remedies for challenging the validity of assessments.in the result we hold that the writ petition has no substance and consequently we hereby dismiss it, but in the circumstances of the case we leave the parties to bear their .....

Daya Ram and anr. Vs. the Additional Collector and ors.

Court : Rajasthan

Reported in : AIR1965Raj205

..... the income-tax officer to forward to the collector a certificate under his signature specifying the amount of arrears due from the assessee and the collector on receipt of such certificate shall proceed to recover from such assessee the amount specified therein as if it were arrears of land revenue; and if the recovery was made on the basis of arrears of land revenue under the land revenue code, there is no provision under the land revenue code for disputing the amount thus specified at the stage of recovering the ..... the income tax act sets up machinery for assessing the tax liability of firms which have discontinued their business and provides for three consequences : (1) on the discontinuance of the business of a firm every person, who was at the time of its discontinuance a partner is liable, in respect of the income, profits and gains of the firm, to be assessed jointly and severally, (2) each partner is liable to pay the amount of tax payable by the firm, and (3) the provisions ..... amended in 1958, the old section and the section as amended are reproduced below in juxtaposition:--section 44 (as prior to 1958)section 44 (as amended in 1958)'where any business, profession or vocation carried on by a firm or association of persons has been discontinued, or where an association of persons is dissolved, every person who was at the time of such discontinuance or dissolution a partner ot such firm or a member of such association shall, in respect of the income profits and gains of the .....

Girnar Traders and Digambar Motiram Jhadhav. Vs. State of Maharashtra ...

Court : Supreme Court of India

..... "reading the judgment in maharashtra srtc (supra) it appears to us that, the division bench in that case did not seem to agree with the proposition that was laid down in sant joginder singh (supra).4) (2003) 4 scc 2005) (1998) 2 scc 467there appears to be no good reason to shut out or preclude the amendments introduced by central act 68 of 1984 in the land acquisition act, 1894 from applying to an acquisition under chapter vii of the mrtp act. ..... gopikabai [(1978) 2 scc 542], the court was concerned with the provisions of section 151 of the madhya pradesh land revenue code, 1954 which provided that subject to personal law, the interest of the tenure-holder shall on his death, pass by inheritance, survivorship or bequest as the case may be. ..... land revenue code, 1954, the expression `personal law' in section 151 includes the definition in the generic law on the subject on the basis of the principle of legislation by reference. ..... the intent of the legislature to make the state act a self- contained code with definite reference to required provisions of the land acquisition act is clear.besides this, another very important aspect of the present case is that if the provisions of section 11a of the land acquisition act are applied or deemed to be incorporated by application of any doctrine of law into the provisions of mrtp act, it will have the effect of destroying the statutory rights available to the state government and/or the planning authority. .....

Commr.of Cen.exc.ahmedabad Vs. M/s Urmin Products P.ltd. .

Court : Supreme Court of India

..... cotspun s case would not merit acceptance for the simple reason that the amendment to section 11a of ce act, brought by act 10 of 2000, would clearly take within its sweep, that even if there is non-levy or non-payment, short levy or short payment, or erroneous refund, as the case may be, on the basis of any approval, acceptance or assessment relating to the rate of duty or on valuation of excisable goods under any other provisions of the ce act 34 or the rules made thereunder, the central excise officer can, within one year ..... it is further contended by the revenue that zarda/jarda scented tobacco was brought into the ambit of section 4a of ce act, by amendment to notification no.16 dated 11.07.2006 and thus the product zarda/jarda scented tobacco was not specified for assessment under section 4a of the ce act, for the period 01.03.2006 to 10.07.2006 ..... (2003) 11 scc341whereunder the cotspun s case (supra) was distinguished on facts and held that cotspun s case (supra) only lays down that so far as classification list subsists, the differential duty cannot be claimed on the same product mentioned in the classification list, however, if the product being cleared is different from the one mentioned in the classification list, the principles enunciated in cotspun s case (supra) would not be ..... 24 of the central excise tariff in 2005-06 (8 digit code) 5. ..... and notifications relating to the period20052006 issued under ce act1 chapter 24 of the central excise tariff in 2004-05 (6 digit code).2. .....

Maher Vs. Gagne

Court : US Supreme Court

..... 2641, provides: "in any action or proceeding to enforce a provision of sections 1977, 1978, 1979, 1980, and 1981 of the revised statutes, title ix of public law 92-318, or in any civil action or proceeding, by or on behalf of the united states of america, to enforce, or charging a violation of, a provision of the united states internal revenue code, or title vi of the civil rights act of 1964, the court, in its discretion, may allow the prevailing party, other than the united states, a reasonable attorney's fee as part of the costs. ..... defendants' practice and policy constitute an invidious discrimination against persons whose work-related expenses exceed the allowances set forth in index 332.31, and violate the equal protection clause of the fourteenth amendment to the united states constitution by forbidding plaintiff and the class she represents ever from controverting the presumption that their work-related expenses exceeding the transportation and food allowances of index 332.31 are reasonable." * * * * "32. ..... second, the court held that, even if the eleventh amendment did apply, congress had the power to authorize the assessment of fees in a case such as this under the fourteenth amendment: "the state contends, however, that congress' power under the fourteenth amendment to override state sovereign immunity extends only to suits in which a party prevails on a constitutional claim. .....

Toll Vs. Moreno

Court : US Supreme Court

..... as noted, 4 amended the internal revenue code to exempt the salaries of such officers and ..... derive whatever tax immunity they enjoy in this country from 4(b) of the international organizations immunities act (ioia or act), later reenacted as 893 of the internal revenue code of 1954, 26 u.s.c. ..... the legislative history of 4(b) of the international organizations immunities act, later reenacted as 893 of the internal revenue code of ..... ] floor debates confirm what the committee amendment implied: although the act provides an exemption from the federal income tax, it was not intended to foreclose the states from taxing employees of ..... constitution, and the laws of the united states which shall be made in pursuance thereof; and all treaties made, or which shall be made, under the authority of the united states, shall be the supreme law of the land; and the judges in every state shall be bound thereby, any thing in the constitution or laws of any state to the contrary notwithstanding. ..... unambiguously forecloses any argument that this power, either unexercised or as manifested in the immigration and nationality act, preempts the field of regulations affecting aliens once federal authorities have admitted them into this country ..... that "when a state's exercise of its police power is challenged under the supremacy clause," "we start with the assumption that the historic police powers of the states were not to be superseded by the federal act unless that was the clear and manifest purpose of congress. .....

Mohan Parasnath Goswami Vs. the Committee for Scrutiny of Caste Certif ...

Court : Mumbai

Reported in : 2003(2)ALLMR409; 2003(3)BomCR481

..... from the enactment of the aforesaid legislation by the state legislature, the provisions of several local acts including the mumbai municipal corporation act, the bombay provincial municipal corporations act, 1949, the city of nagpur corporation act, 1948 and the maharashtra municipal councils, nagar panchayats and industrial townships act, 1965 came to be amended by maharashtra act 11 ..... , co-operative society or any statutory body on the seat reserved for any of scheduled castes, scheduled tribes, de-notified tribes, (vimukta jatis), nomadic tribes, other backward classes or special backward category by procuring a false caste certificate as belonging to such caste, tribe or class on such false caste certificate being cancelled by the scrutiny committee, and any benefits obtained by such person shall be recoverable as arrears of land revenue and the election of such person shall be deemed to ..... by the impugned order dated 30th january, 2003, the scrutiny committee has invalidated and cancelled the caste certificate of the petitioner and has come to the conclusion that the petitioner had obtained the certificate to the effect that he belonged to the gosavi community on the basis ..... grievance that was sought to be urged was in respect of a communication dated 3rd february, 2003, by which the municipal commissioner informed the petitioner that he has been declared as disqualified under the provisions of section 10(1b) and (1c) of the bombay provincial municipal corporations act, 1949. .....

Ganesh Ram Vs. Collector and ors.

Court : Rajasthan

Reported in : 1985(1)WLN591

..... it appears that in the case of sales made under chapter x of the land revenue act relating to recovery of money as arrears of land revenue, the legislature was keen to provide the only officers holding sufficiently responsible posts should be authorised to make such sales and that is why the lowest category of officers authorised to make the sale under chapter x of the act, after the amendment of section 239 by the amending act of 1981, were the tehsildars. ..... one of the objections taken on behalf of the owner of the shop kapoor chand to the said auction sale was that the land revenue inspector had no jurisdiction to conduct the sale because under the provisions of section 239 of the rajasthan land revenue act, 1956 (here in after referred to as 'the act'), the sale could have been made either by the collector in person or by the assistant collector specially appointed by him in that behalf. ..... russell (1841) 9 dowl 487:it is difficult sometimes to distinguish between an irregularity and a nullity; but the safest rule to determine what is an irregularity and what is a nullity is to see whether the party can waive the objection, if he can waive it, it amounts to an irregularity; if he cannot, it is a nullity.it is clear from a perusal of section 239 that the land revenue inspector was not competent to make a sale under that section and the question of incompetence of the person making the sale strikes at the very root of the act done by him. .....

Erimmal Ebrahim Hajee Vs. Collector of Malabar at Kozhikode and anr.

Court : Chennai

Reported in : AIR1954Mad1091; [1954]26ITR509(Mad)

..... laid down under article 14 of the constitution, section 46(2), income-tax act, is challenged as illegal and 'ultra vires' only to the extent of empowering the collector to recover the tax as arrears of land revenue and thus resorting to section 48, revenue recovery act. ..... the reason given in the income-tax act 23 of 1941 for the amendment was that the collector's power of recovering income-tax demands was found in practice to be inadequate and it was therefore decided to confer on the collector, for the purpose of recovering the tax, the powers which under the civil procedure code, a civil court has for the purpose of the recovery of an amount due under a decree. ..... we have indicated supra that the proviso in its inception was intended originally to give the collector only powers to attach and sell debts due to a judgment-debtor, under the civil procedure code, but that the amendment of the year 1941 which took away these words, gave the collector an alternative procedure which he could follow at his discretion in appropriate cases. mr. .....