Court : Mumbai Nagpur
..... defines industrial or other establishments as under:- section 2(ii) of the payment of wages act, 1936: 2(ii) industrial or other establishments means any (a) tramway service, or motor transport service engaged in carrying passengers or goods or both by road for hire or reward; (aa) air transport service other than such service belonging to or exclusively employed in the military, naval or air forces of the union or the civil aviation department of the government of india; (b) dock, wharf or jetty; (c) inland vessel, mechanically propelled; (d) mine, quarry or oilfield; (e) plantation; (f) workshop or other ..... the hon'ble apex court has noted that word manufacture has not been defined in income tax act and then pointed out its meaning in central excise act. ..... tara agencies (reported in 2007(6) scc 429), phrases manufacture, production, processing are construed in the light of provisions of section 35b of the income tax act. ..... in the judgment commissioner of income tax, kerala .v. ..... the judgment in the case of commissioner of income tax, orissa and others .v. m/s. n.c. ..... the respondent-assessee had claimed entitlement to weighted deduction being a small scale exporter and it was disallowed by income tax officer. .....
Tag this Judgment!Court : Mumbai Nagpur
..... prejudice to all these contentions or in the alternative, learned counsel for the petitioner has invited attention to opening part of section 124 (1) of the 1958 act to contend that it uses the word "rate" when it employs phrases "maximum rate and minimum rate". ..... as the word "rate" has not been employed by the state legislature in section 124 or word employed in section 124 (1) (i) is "tax", it is clear that use of capital value of buildings cannot be objected to in the light of law laid down by honourable apex court in gordhandas hargovinddas and ors ..... court has held that whenever that word "rate" was used in indian legislation, it meant a "tax" for local purposes imposed by the local authority and the basis of tax was annual letting value of lands or buildings or in connection with which it was imposed. ..... the levy of tax permitted is at such rate based on total area on the basis of per square foot of the lands and buildings as may be decided by the gram panchayat, but not below the minimum and not exceeding the maximum rate specified in the scheduled annexed at the end of ..... building may imperceptibly be the subject-matter of tax, say the wealth tax, as a component of his assets under entry 86 (list-i) and it may also be subjected to tax, like a direct tax under entry 49 (list-ii) and two taxes are separate and distinct imposts ..... state of kerala and anr reported in (1980) 2 scc 410 to show that levy of tax by taking into account capital value is also found valid by honourable apex .....
Tag this Judgment!Court : Mumbai Nagpur
..... the high court from the trend of its reasoning in the judgment, appears to take the view that while the provision for the take over in the principal act might amount to a power to acquire, however, the objects of the amending act of 1976, which merely sought to beat down the price could not be said to be part of that power and was, therefore, incapable of establishing any nexus with article 39(b). ..... sub-section (1) of section 8 of the act provides that for the deprivation of the proprietors of the management of their undertaking (which has remained closed with effect from the 17th may 1979 to the 22nd august 1980) during the period commencing on the 23rd august 1980 being the date on which the undertaking was taken over in pursuance of the orders made by the central government under the provisions of the industries (development and regulation) act, 1951 and ending on the appointed day, there shall be paid by the state government to the proprietors in cash and ..... in view of the avowed object of continuing the production, which was closed down on account of bickerings between the partners and providing employment to the employees, who were rendered unemployed, in our considered view, the act would directly have nexus with clause (b) of article 39 of the constitution. 39. ..... state of kerala and minerva mills ltd. v. ..... state of kerala and another {(1973) 4 scc 225}. ..... state of kerala and another {(1973) 4 scc 225}, minerva mills ltd. .....
Tag this Judgment!Court : Mumbai Nagpur
..... on the date on which - (i) the cumulative quantum of benefits received by such unit, - (a) being a small scale industrial unit governed by the 1979 package scheme of incentives as calculated from the 1st of october, 1995 exceeds" the approved gross fixed capital investment of such unit at the time of grant of the eligibility certificate , or (b) not being an unit referred to in entry (a) above, exceeds at any time, whether before or after, the date of commencement of maharashtra tax laws (levy, amendment and validation) act, 1995, the monetary ceiling as provided in the relevant ..... this being the position, and having regard to the gamut of the circumstances, starting from the government policy resolution and culminating in setting up of the factory by the appellant in kerala and commencing the production of ferro alloys, though not by 31-12-1996, we are of the considered opinion that granting the concessional tariff for a period of three years instead of five years, as indicated in the policy resolution would meet the ends of justice and we, accordingly, so direct. ..... said provision also does not have the effect of denying the cumulative benefit to these msu/lsu as it employs the words as provided in the relevant package scheme of incentives . ..... earlier scheme ie 1976 scheme had expired on 31.7.1979. .....
Tag this Judgment!Court : Mumbai Nagpur
..... the hon'ble apex court has, while dismissing the slp on 11.03.1996, employed the word "if" and thus, there is no "finding" as such by the hon'ble ..... , reported at (1994) 1 scc 44, is relied upon by him to urge that this court can mold the relief to be given to the applicants in such circumstances but their petitions could not have been totally dismissed. ..... other bunch of writ petitions was filed claiming that though notification was quashed, the judgment of high court was not being followed and writ petitioners were being ..... he relies upon the judgment of the hon'ble apex court in the case of state of kerala and ors. ..... here, division bench of this court has found that in 1976 itself, present review applicants attempted to obtain relief of payment of compensation ..... the reason for withdrawal of that writ petition was, attachment of the compensation by the income-tax authorities and since then the land holders had not taken any steps, till the possession was taken from them ..... in dispute that notification under section 39 of nagpur improvement trust act, 1936, (equivalent to section 4 of the land acquisition act, 1894), was published on 02.02.1964 and section 45 notification (equivalent to section 6 of land acquisition act, 1894) was published on 03.09.1967. ..... was instituted in the year 1976 and it was registered as special civil application no.4436 of 1976. ..... the conduct of review applicants show that in 1976, they were interested in prompt payment of ..... with liberty to file fresh on 20.12.1976. .....
Tag this Judgment!Court : Mumbai Nagpur
..... roshan kumar, (1976) 3 scr 58 : (air 1976 sc 578), this court noticed that the bombay cinematograph act, 1918 and the bombay cinema rules, 1954 made under that act, recognised a special interest of persons residing, or concerned with any institution such as a school, temple, mosque etc, located within a distance of 200 yards of the site on which the cinema house is proposed to be constructed and held that as the petitioner, a rival cinema owner, did not fall within the category of such persons having a special ..... (2) such licences shall be issued on the following conditions:- (i) liquor shall be sold to the permit holders (residing or boarding) at the hotel, (ii) consumption of liquor sold shall not be allowed in any of the rooms of the hotel to which any member of the public has access, (iii) the holders of hotel licences shall pay the expenses of any officer of the excise establishment, if any, required for the grant and control of permits on the premises or for the supervision over the issue and consumption of foreign liquor in the hotel. ..... the reason for this liberalisation of the rule in the case of a tax payer of a municipality is that his interest in the application of the money of the municipality is direct and immediate and he has a close relationship with the municipality. ..... in the process of interpretation, part iv of the constitution must enter the soul of part iii and the laws, as held by the court in state of kerala v. n. .....
Tag this Judgment!Court : Mumbai Nagpur
..... section 3 (2) specifically stipulates that notwithstanding anything in said sub-section (1), the provisions of 1977 act do not apply to recruitment of the head of a minority school and any other person not exceeding three, who are employed in such school and whose names are notified by the management to the director or the deputy director for said purpose. ..... it concluded that there had been just treatment of the teachers by the first respondent institution and there was no reason to interfere even on the ground that the appellants were being treated unfairly by their employer, the educational institution, or on the basis that it was a case in which the conscience of the court should be shocked, compelling it to enter the arena to afford relief to the teachers. 21. ..... if it is not possible then an effort will have to be made to ascertain whether the legislature had intended to accord the levy on sugarcane a special treatment vis-a-vis the levy of purchase tax on other items, and a further endeavour will have to be made to find out whether section 49 of the sugarcane act excludes the applicability of the levy under section 4 of the finance act. ..... this court clarified in kerala education bill6 that "the right to establish and administer educational institutions" conferred by article 30(1) does not include the right to maladminister, and that is very obvious. ..... as per this rule, pay scales applicable to all categories of teachers with effect from 01.04.1976 are given in appendix fifteen. .....
Tag this Judgment!Court : Mumbai Nagpur
..... roshan kumar, (1976) 3 scr 58 : (air 1976 sc 578), this court noticed that the bombay cinematograph act, 1918 and the bombay cinema rules, 1954 made under that act, recognised a special interest of persons residing, or concerned with any institution such as a school, temple, mosque etc, located within a distance of 200 yards of the site on which the cinema house is proposed to be constructed and held that as the petitioner, a rival cinema owner, did not fall within the category of such persons having a special ..... (2) such licences shall be issued on the following conditions:- (i) liquor shall be sold to the permit holders (residing or boarding) at the hotel, (ii) consumption of liquor sold shall not be allowed in any of the rooms of the hotel to which any member of the public has access, (iii) the holders of hotel licences shall pay the expenses of any officer of the excise establishment, if any, required for the grant and control of permits on the premises or for the supervision over the issue and consumption of foreign liquor in the hotel. ..... the reason for this liberalisation of the rule in the case of a tax payer of a municipality is that his interest in the application of the money of the municipality is direct and immediate and he has a close relationship with the municipality. ..... in the process of interpretation, part iv of the constitution must enter the soul of part iii and the laws, as held by the court in state of kerala v. n. .....
Tag this Judgment!Court : Mumbai Nagpur
..... this was an application by which the validity of rule 254 of the appellate side rules was challenged insofar as it provided that all income-tax references presented at nagpur should be heard at the principal seat of the high court at bombay, and the contention was that the result of this rule was that it excluded income-tax references from the jurisdiction of the high court functioning at nagpur. ..... sections 22 and 24 of the code of civil procedure read with chapter xxxi rule 1 of the bombay high court appellate side rules, 1960 and further read with definition of the 'high court' in clause 3(25) of the general clauses act and the definition of 'subordinate courts' in section 3 of the code of civil procedure shows that the subordination of the courts to the high court will have to be held on judicial side. ..... the impugned explanation appended to the order of the chief justice dated 23rd december, 1976 runs counter to the presidential order and in a sense it is an inroad into the jurisdiction of the judges hearing a particular case or cases, pre-empting a decision to be given in the facts of individual case whether it can be said to have arisen in the territory of a particular district. ..... jaiprakash, 1997 aihc 364 another single judge of kerala high court with reference to section 23 of the code of civil procedure held in paragraph 9, relying on the decision of the rajasthan high court, as under : 9. ..... a defence is being raised that the respondent-husband is not in any employment now. .....
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