Judgment Search Results Home > Cases Phrase: the kerala tolls act 1976 Court: mumbai Page 1 of about 6,927 results (0.175 seconds)

Madanlal Sharma Vs. Santosh Sharma

Court : Mumbai

Reported in : 1980MhLJ391

..... was the only amendment which was made by the appellant in his petition before the trial court after the amendment of the hindu marriage act in 1976.5. ..... 10(1)(b) of the hindu marriage act, as it stood before the amendment of 1976, permitted a party to a marriage to present a petition praying for a decree for judicial separation on that ground that the other party 'has treated the petitioner with such cruelty as to cause a reasonable apprehension in the mind of the petitioner that it will be harmful or injurious for the petitioner to live with the other party. ..... however, invited my attention to the statement of object and reasons accompanying the bill which ultimately amended the hindu marriage act in 1976. ..... jaisinghani, the learned advocate appearing for the respondent, however, has canvassed the view that after the amendment of 1976, a greater degree of cruelty than what was envisaged under section 10(1)(b) of the act as it stood prior to the amendment of 1978 is now required to be proved by a spouse seeking divorce on the ground of cruelty ..... the hindu marriage act, 1955, which governs the parties and under which the petition for divorce was filed, was substantially amended in the year 1976 and a new ground which would be the basis of a decree for divorce was added in section 13 of the said act ..... at this stage i may mention that after the hindu marriage act was amended in 1976, the appellant amended his petition by substituting the prayer for divorce in place of an original prayer for .....

Mahalakshmi Glass Works Pvt. Ltd. Vs. Commissioner of Sales Tax

Court : Mumbai

Reported in : [1977]40STC488(Bom)

..... : [1976]1scr152 , where it has been, inter alia, held that any amount realised by a dealer in excess of the tax leviable under the kerala general sales tax act, 1963, stands, for the purpose of determining the legislative competence under entry 54 of list ii in the seventh schedule to the constitution of india, on the same footing as an amount not due as tax under that act. ..... in our opinion, on the other hand, the expression 'any amount by way of tax in excess of the amount of tax payable by him under the provisions of this act' used in sub-section (2) of section 46 of the said act clearly shows that the legislature intended, inter alia, to deal with a situation where a registered dealer collects any amount from a purchaser on the ground that it represents the tax which the dealer would be liable to pay under the said act when such amount or a part thereof is not so payable. ..... in particular, it is significant that the said kerala act which came up for consideration before the supreme court had no provision for refunding the excess amount collected by the dealer which under that act was to be paid over to the state. .....

Rahuri Sahakari Sakhar Karkhana Ltd. and anr. Vs. State of Maharashtra ...

Court : Mumbai

Reported in : 1987(1)BomCR168

..... has granted letters of intent for establishment of new sugar factories and has stipulated therein that the conversion of the letters of intent into industrial licences shall inter alia, depend on the state government notifying the zones for drawal of sugarcane by the new factories;and whereas it is apprehended that in the event of non-availability of sugarcane to meet the requirements of the sugar factories in the state, the economic viability of large number of sugar factories is likely to be adversely affected, resulting in serious financial crises and ..... and others, : [1976]1scr552 wherein it is observed by the supreme court that for deciding under which entry a particular legislation falls the theory of 'pith and substance' has been evolved by the court--- 'if in pith and substance a legislation falls within one list or the other but some portion of the subject matter of the legislation accidentally trenches upon and might come to fall under another list, the act as a whole would be valid notwithstanding such incidental trenching. ..... in this context, shri singhavi has placed reliance upon the decision of the supreme court in the kerala state electricity board v. .....

Employees' State Insurance Corporation and Ors. Vs. Krishnaveni Hatmag ...

Court : Mumbai

Reported in : [2007(112)FLR898]; (2007)2LLJ182Bom

..... employed for wages in or in connection with the work of a factory or establishment to which this act applies and(i) who is directly employed by the principal employer, on any work of, or incidental or preliminary to or connected with the work of, the factory or establishment or elsewhere; or(ii) who is employed by or through an immediate employer, on the premises of the factory or establishment or under the supervision of the principal employer or his agent on work which is ordinarily part of the work of the factory or establishment or which is preliminary to the work carried on in or incidental to the purpose of the factory or establishment; or(iii) whose services are ..... while agreeing with the view of the kerala and madras high court that the members of the society can be employees of the society we dissent with the view that members working for remuneration become employees of the society simply because the society is a distinct entity from its members because of its corporate status. ..... 4 of the said decision shows that the view taken by the division bench of the kerala high court was in the facts of the case before it. ..... on the basis of the report, the appellants intimated to the respondent on june 21, 1989 that the society was covered under the act from september 16, 1976.4. ..... reliance was placed by the learned counsel appearing for the respondent on the decision of division bench of kerala high court in case of e.s.i. .....

Mehta Construction Company Vs. State of Maharashtra and Another

Court : Mumbai

Reported in : (1981)83BOMLR625; 1981MhLJ835; [1981]48STC398(Bom)

..... it was pointed out in that decision that it is open to a state government, in the exercise of the legislative powers conferred upon it by the relevant entry in the legislative list in the constitution, to levy tax in respect of a transaction of sale on the seller or the purchaser and that provided the goods are purchased in the course of the business of purchasing goods, the purchase tax under the said act would be attracted subject to the other statutory conditions being fulfilled. ..... agarwal, the learned counsel for the respondents, that since under section 60 of the said act the power to condone delay in filing an appeal or an application in revision on sufficient cause being shown had been conferred upon an appellate authority and the tribunal as a revising authority, such power being similar to the power conferred upon courts by section 5 of the limitation act, 1963, but no such power had been conferred upon the tribunal in the case of an application for reference, the said section 5 must be held to be impliedly excluded in the case ..... in kerala state electricity board, trivandrum v. t. p. .....

Seventh Income-tax Officer Vs. Legal Heirs of Late Sri Ramrao K.

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1988)24ITD448(Mum.)

..... suffice it to say that the tribunal followed the decision of the kerala high court in the case of ito v. ..... to record that finding, the decision of the kerala high court in the case of smt. n.k. ..... contrary to this, the cit(a) has in para 9 of the impugned order remarks that the one-third share of the deceased was assessable in the hands of the heirs, as huf and that the revenue should have preferred a reference from the tribunal's order passed in the huf case for assessment year 1971-72. ..... the revenue should have followed its remedy of filing a reference application in the case of huf against the decision of the income-tax appellate tribunal excluding one-third share in the above-mentioned capital gain but failure to do so cannot entitle the revenue to assess one-third of the capital gains in the hands of the abovementioned five individuals as the legal heirs of late sri ramrao k. ..... but an exception is made by the proviso where the deceased male leaves him surviving a female relative specified in clause i of the schedule or a male relative, specified in that clause, who claims through such female relative, in which case, the interest of the deceased shall devolve either by testamentary or intestate succession, as the case may be, under the act. ..... n.k.sarada thampatty [1976] 105 itr 67. .....

Prem Kaliaandas Daryanani and Others Vs. Natvarlal C. Modi and Others

Court : Mumbai

..... the trial court acting upon the pursis filed on behalf of the defendants that the defendants had sold the suit property in 1991 and that they were no longer owners of the suit property blamed the plaintiff for not taking steps to add the subsequent purchaser as party to the suit. ..... the defendants agreed to give clear marketable title to the suit property, agreed to procure certificate under section 230 a of the income tax act, demarcate the suit property and then to hand over the possession of he suit property to the plaintiff for the consideration of rs 50,000/- (rupees fifty thousand). ..... thus, when the defendant has committed breach of the contract and can be blamed for it, the plaintiff has choice to pray for the relief of recission of any contract/conveyance executed subsequent to the suit contract, which is voidable at his option because it is unlawful for causes not apparent on it's face but for execution of which the defendant is to be blamed for his dishonest act. 11. ..... the statement of the law in equity is exactly what is meant by the first two clauses of s.27, specific relief act. ..... at this stage, we would also like to refer section 19 of the specific relief act which reads as under: 19. .....

Partur Advocate Bar Association Vs. State of Maharashtra, Through it's ...

Court : Mumbai

..... . if the argument of the petitioner is accepted that the power under the crpc and powers under various provisions of the civil courts act and in particular sections 3, 4, 12, 12a, 15, 19,21,22 22a and 23 has to be exclusively exercised by the state government without consultation of the high court, it will be completely contrary to the spirit of article 235 of the constitution of india and it will be contrary to the principle of separation of powers between the judiciary and executive adopted by the constitution ..... . the issue of easy access to the justice should be one of the main considerations; (iii) the powers of establishing the courts, wherever conferred on the state government, both under the civil courts act and the crpc, will have to be exercised by the state government after consultation with the high court ..... courts and courts subordinate thereto including the posting and promotion of, and the grant of leave to, persons belonging to the judicial service of a state and holding any post inferior to the post of district judge shall be vested in the high court, but nothing in this article shall be construed as taking away from any such person any right of appeal which he may have under the law regulating the conditions of his service or as authorising the high court to deal with him otherwise ..... state of kerala (2006(6) scc 162)and the principles laid down therein. .....

M/s. National Laminate Corporation and Another Vs. Euro Merchandise (I ...

Court : Mumbai

..... 136 of the constitution and the powers of the high court under articles 226 and 227 of the constitution could not be affected by the provisions made in a statute by the legislature making the decision of the tribunal final or conclusive, we hold that sub-section (1) of section 245s of the act insofar as it makes the advance ruling of the authority binding on the applicant, in respect of the transaction and on the commissioner and income tax authorities subordinate to him, does not bar the jurisdiction of this court under article 136 of the constitution or the jurisdiction of the high court ..... ; (b) where such time is limited conditionally on the happening of some event by the happening of such event; (c) where the interest of the lessor in the property terminates on, or his power to dispose of the same extends only to, the happening of any event by the happening of such event; (d) in case the interests of the lessee and the lessor in the whole of the property becomes vested at the same time in one person in the same right; (e) by express surrender, that is to say, in case the lessee yields up his interest under the lease to the lessor, by mutual agreement between them; (f) by implied ..... in the second appeal by the respondent landlord before the hon ble supreme court, the single judge of the high court, kerala set aside the judgment and remanded the matter back to the trial court. .....

Motilal Hathibhai (Huf) Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2002)82ITD167(Mum.)

..... the learned counsel has heavily relied upon the decision of tribunal in the case of hotel dinesh (supra).however, we find that at the time when the above matter was decided by the tribunal, the decision of hon'ble kerala high court was not cited before it and, therefore, the learned members of tribunal did not have the benefit of the above decision. ..... that the hon'ble high court mainly relied upon the commentary by kanga & palkhivala, while the tribunal in the case of hotel dinesh (supra) has elaborately discussed the various provisions of the act and upon the correct interpretation of the same has come to the conclusion that deduction under section 48(2) is to be allowed on the capital gain before applying section 54e. ..... he further submitted that when the language of the act is clear and unambiguous, the literal interpretation should be adopted, and in case of doubt, the construction most beneficial to the subject should be adopted. ..... this appeal by the assessee is directed against the order of cit, bc-ix, mumbai, passed under section 263 of the it act. "1. ..... the assessee has rightly computed deduction under section 48(2) as provided in the act. ..... we have already emphasised that section 45 of the act tells. ..... chapter iv-e of the it act deals with capital gains. ..... of the act. .....