Court : Allahabad
..... in the end, the learned counsel for the petitioner submitted that the interest under section 234b of the act is chargeable till the date of entertaining the application under section 245d (1) of the act and that the interest cannot be charged under section 234b of the act upto the date of the order passed by the settlement ..... the settlement commission invited a report from the commissioner of income tax under section 245d(3) of the act and, based on the perusal of the record and report and after hearing the parties, the settlement commission computed the income of the petitioner ..... view of the decision of the supreme court in brij lal (supra) interest is chargeable till the date of entertaining the application for settlement under section 245d(1) of the act and not till the date of the order passed by the settlement commission ..... a statement made voluntary under section 133a of the act cannot be retracted unless the assessee files evidence to show that the admission made in the statement at the time of survey was wrong and against the material on record. ..... the learned counsel submitted that this contention did not find favour with the settlement commission, inasmuch as the commissioner of income tax in his report contended that the statement given by the petitioner under section 133a of the act was a statement on oath which has evidentiary value and cannot be resiled by the ..... state of kerala [1973] 91 itr 18 (sc) the supreme court held that an admission is a piece of evidence though it is .....
Tag this Judgment!Court : Allahabad
..... in satheedevi's case (supra), the apex court was required to answer as to whether on the interpretation of section 40 of the kerala act, the plaintiff in a suit for cancellation of sale deed would be required to pay court fee on the market value of the subject matter of sale or on the sale consideration set forth in the instrument. ..... the courts below though were correct that the valuation of such a suit, as is involved in the instant petition, is to be done on the market value of the subject matter of sale, but while deciding the issue no.2 they fell in error by taking the sale consideration set forth in the instrument as the sole determinant of the market value instead of considering whether the market value assigned by the plaintiff was in conformity with the provisions of the explanation to section 7(iv-a) of the court fees act, as applicable in the state of u.p. 20 ..... comparing the provisions of section 40 of the kerala act with that of section 7 (iv-a) of the court fees act, as applicable in the state of u.p ..... for ready reference the provision of section 40 of the kerala act, as quoted in the report, is being reproduced herein below: "40 ..... prasanna, (2010) 5 scc 622, the apex court was required to interpret section 40 (1) of the kerala court fees and suits valuation act, 1959 (hereinafter referred to as kerala act). ..... in section 40 of the kerala act expression "market value" is conspicuous by its absence whereas in section 7(iv-a) of court fees act, as applicable in the state of u.p. .....
Tag this Judgment!Court : Allahabad
..... it has been further observed that offence under section 138 of the act can be completed only with the concatenation of a number of acts.the following are the acts which are components of the said offence: (1) drawing of cheque, (2) presentation of the cheque to the bank, (3) returning the cheque unpaid by the drawee bank, (4) giving notice in writing to the drawer of the cheque demanding payment of the cheque amount, (5) failure of the drawer to make payment within 15 days of the receipt of the notice. ..... chief judicial magistrate has rightly summoned the applicant for the offence under section 138 of the act as the cheque dated 10.10.2007 of the icici bank, kanpur nagar given towards liability to pay the amount in question to the opposite party no.2 was dishonoured by the concerned bank, which was informed by his bankers, canara bank, bulandshahr on 14.1.2008, for which a legal notice was sent to the applicant on 28.1.2008, which was served upon him on 1.2.2008 but not a single penny was paid ..... therefore, for the reasons stated above, the views taken by the andhara pradesh, delhi and kerala high courts could not be said to be proper because in all theses judgments, significance of word "the" in clauses (2) and (3) in paragraph 14 of the judgment in bhaskaran's case has been lost sight of. .....
Tag this Judgment!Court : Allahabad
..... land covered by a notification under section 4, sub- section (1),- (i) published after the commencement of the land acquisition (amendment and validation) ordinance 1967 (1 of 1967), but before the commencement of the land acquisition (amendment) act, 1984, shall be made after the expiry of three years from the date of the publication of the notification;or (ii) published after the commencement of the land acquisition (amendment) act, 1984, shall be made after the expiry of one year from the date of the publication of the notification: provided further that no such declaration shall be made unless ..... the compensation to be awarded for such property is to be paid by a company, or wholly or partly out of public ..... state of kerala and another had occasion to consider the effect of dismissal at the stage of special leave by non speaking/speaking order. .....
Tag this Judgment!Court : Allahabad
..... the provisions of this act, the licensee or supplier, as the case may be, may upon detection of such theft of electricity, immediately disconnect the supply of electricity: provided that only such officer of the licensee or supplier, as authorised for the purpose by the appropriate commission or any other officer of the licensee or supplier, as the case may be, of the rank higher than the rank so authorised shall disconnect the supply line of electricity: provided further that such officer of the licensee or supplier, as the case may be, shall lodge a complaint in writing relating to ..... such meter, indicator or apparatus from duly registering, shall be punishable with imprisonment for a term which may extend to three years, or with fine which may extend to ten thousand rupees, or with both, and , in the case of a continuing offence, with a daily fine which may extend to five hundred rupees; and if it is proved that any means exist for making such connection as is referred to in clause (a) or such ..... distribution of electricity including distribution licensees, electricity trader, supply generally and consumers protection; viith contains provisions relating to tariff, viiith relating to works of licensee and of overhead lines; ixth deals with the provisions relating to central electricity authority; xth relates to regulatory commissions, xith to appellate tribunal; part xiith to investigation and enforcement; part xiiith to re-organisation of board; xivth to offences and ..... .....
Tag this Judgment!Court : Allahabad
..... the mandate of the judgment of the apex court, which is the law of the land and is binding upon all courts under article 141 of the constitution of india, the division bench gave the final verdict upholding the validity of the rule 8-a, but the judgment does not refer to the existence of pre-conditions regarding which the state was required to undertake an exercise, and solely on the ground that rule 8-a has been enacted to effectuate the constitutional validity of the provisions of article 16(4-a), upheld the validity of the ..... the mandate of articles 16(4), 16(4-a) and 16(4-b) of the constitution, the same is continuing, therefore, such government orders and enactments, in particular section 3(7) of 1994 act, cannot be held to be valid nor can continue in operation any further unless the state government undertakes the requisite mandatory exercise for collecting quantifiable data regarding the backwardness of the class, its inadequate representation in class or classes of posts in the services under the state, of course without compromising with the efficiency in administration, as per the dictates of ..... in administration, of which article 335 takes care and that it will cause reverse discrimination, it has been submitted by the respondents that the quantifiable data was not required to be collected for the reason aforesaid and if the quota of reserved category remains short, then there cannot be a plea of reverse discrimination, nor giving reservation in promotion ..... kerala .....
Tag this Judgment!Court : Allahabad
..... is being quoted hereunder:- "(1) the appropriate government shall in the matter hereinafter provided; (b) review at such intervals as it may think fit, such intervals not exceeding five ..... these provisions relevant for the purpose of deciding the appeals are quoted as below:- "section 2 (d) of the act defines cost of living index number as follows: "cost of living index number", in relation to employees in any scheduled employment in respect of which minimum rates of wages have been fixed, means the index number ascertained and declared by the competent authority by notification in the official gazette to be the cost of having index number applicable to employees in such employment;" section 3 (1) (b) of the act provides for review of the minimum rates of wages, which .....
Tag this Judgment!Court : Allahabad
..... the state of kerala, opined that, however great the hardship may appear to the judicial mind, "in construing fiscal statutes and in determining the liability of a subject to tax one must have regard to the strict letter of the law and not merely to the spirit of the statute or the substances of the law. ..... & others reported in 2004 uptc 292 the division bench has taken the note that there was no specific allegation in the writ petition that the petitioner applied to the issuing authority for the forms and the same were not issued to the petitioner and in the absence of any such allegation the petitioner cannot be said to have any grievance at all and the cases can not be decided on hypothetical basis but on concrete evidence. ..... thus, the primary intendment of the act is to levy and collect tax and every devise, including of stipultions pertaining to the dealer friendly declaration forms are incorporated to implement the objective of the act itself as pointed out by the high court they cannot be conceived as ultra vires the statute (pages 63-64 of the judgment). ..... 1960 sc 923 and in our opinion the restrictions imposed by the impugned rules are clearly reasonable as they aim at preventing tax evasion. .....
Tag this Judgment!Court : Allahabad
..... even if, for the shake of argument, it is accepted that the government has acted rightly to create the post of the director ayurved (pathyakram evam mulyankan) by the executive instructions that too, could have been done by adjusting other person instead of frustrating the petitioner's selection on the post of the director ayurvedic in terms of rules referred to hereinabove. ..... since, order of suspension was stayed respondents state should have permit the petitioner to resume duty on the post of director ayurvedic but instead of restoring the petitioner on the said post by the impugned order dated 23.10.2009 as contained in annexure-1 to the writ petition, the post of director ayurved (pathyakram evam mulyankan) was created and by the impugned order dated 29.10.2009, as contained in annexure-2 to the writ petition, the petitioner has been appointed on the said post. ..... upadhyay, learned chief standing counsel submits that the government has not taken any steps to frustrate the rules but it appears that since under the rules the post of director, ayurved (pathyakram evam mulyankan) is not provided, government should not have appointed the petitioner on the said post and more so when she was selected for the post of director ayurved by office memorandum dated 6.8.2007 as contained in annexure-6 to the writ petition in accordance to rules. ..... state of mysore (1966) 3 scr 682, 668; air 1966 sc 1942; (1967 1 llj 698 : state of kerala vs. m. k. .....
Tag this Judgment!Court : Allahabad
..... state of kerala and others (supra), the apex court reviewed earlier judgments on the subject of validation of statutes and laid down the tests in paragraph 36 on the basis of which the validity of a validating act has to be judged, which are to the following effect: "(i) whether legislature enacting the validating act has competence over the subject- matter; (ii) whether by validation, the legislature has removed the defect which the court had found in the previous law; and (iii) whether the validating law is inconsistent (sic consistent) with the provisions of chapter iii of the constitution. ..... learned additional advocate general appearing for the respondents refuting the submissions of learned counsel for the appellant contended that the act of 1996 was a validating act and by the said enactment, the basis of the judgment given by the division bench dated 11.3.1988 was removed. ..... against that, a letters patent appeal was filed and while it was pending, the parliament passed the life insurance corporation (modification of settlement) act, 1976 the effect of which was to deprive the employees of bonus payable to them in accordance with the terms of the settlement and the decision of the single judge of the high court. .....
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