Judgment Search Results Home > Cases Phrase: wakf act 1995 Court: delhi Page 11 of about 37,964 results (0.073 seconds)

Guru Nanak Vidya Bhandar Trust vs.union of India & Ors

Court : Delhi

..... initiate the proceedings of such land acquisition afresh in accordance with the provisions of this act: provided that where an award has been made and compensation in respect of a majority of land holdings has not been deposited in the account of the beneficiaries, then, all beneficiaries specified in the notification for acquisition under ..... in such cases, that is, where the awards have been made more than five years prior to the commencement of 2013 act, if physical possession of the land in question has not been taken or compensation has not been paid, the acquisition proceedings are deemed to have lapsed. ..... (2) notwithstanding anything contained in sub-section (1), in case of land acquisition proceedings initiated under the land acquisition act, 1894 (1 of 1894), where an award under the said section 11 has been made five years or more prior to the commencement of this act but the physical possession of the land has not been taken or the compensation has not been paid the said proceedings shall be deemed to have lapsed and the appropriate government, if it so chooses, shall ..... the acquisition proceedings had commenced under the land acquisition act, 1894 (hereinafter referred to as 'the 1894 act') and culminated in an award no.01/2009-10 dated 06.08.2009, in respect to a portion of the... ..... gupta, adj-02 &wakf tribunal. .....

Collector of Central Excise Vs. Kashmir Vanaspati

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1987)(11)ECC221

..... thus viewed i have no doubt that regard being had to the expression used in section 35d(2) of the act, the matter would squarely fall within the jurisdiction of special bench and not regional bench.sd/- sd/- sd/-(d.c. ..... the above apart, an answer to the present problem lies in the meaning of the expression "to the determination of any question having relation to the rate of duty of excise" occurring in section 35d(2) of central excises and salt act, 1944 reproduced by brother chari in his order. ..... - state wakf board, madras v. ..... the issue before us revolves round the words of section 35d(2) of the central excises and salt act. .....

Prannoy Roy and anr. Vs. Commissioner of Income Tax and anr.

Court : Delhi

Reported in : 2002IIIAD(Delhi)569; 96(2002)DLT269; [2002]254ITR755(Delhi)

..... it was apparent that the draftsman and parliament had be inadvertence overlooked and so omitted to deal with an eventuality that required to be dealt with if the purpose of the act was to be achieved; and thirdly, it was possible to state with certainty what were the additional words that would have been inserted by the draftsman and approved by parliament ..... a bare reading of this section clearly indicates that if the assessed does not pay the amount demanded under a notice issued under section 156 of the act within the time stipulated under sub-section (1), the said assessed is liable to pay simple interest at one-half per cent for every month or part of a ..... the rationale of levy of interest and penalty has been succinctly stated by the apex court while considering of section 139(8) of the act, which is in pari materia with section 234a in the following terms:-'now, it will be apparent that delay in filing a return of income results in the postponement of payment of tax by the assessed ..... 1999upheld the action of the assessing officer stating that reduction of tax paid on25.09.1995 is not provided in section 234a of the act, a sit compensates fordelay/default in filing of return of income and not the ..... , it is seen that immediately after the assessment was made for the relevant years, demand notices were issued under section 156(1) of the act and admittedly the appellant satisfied the said demands and nothing was due pursuant to the said demand notices. ..... of muslim wakfs, rajasthan .....

Tata Unisys Ltd. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1994)(73)ELT96TriDel

..... the classification and valuation were two different matters and were to be determined on the basis of separate enactments - classification under the central excise tariff act, and the valuation under the valuation provisions of the central excises and salt act, the learned sdr referred to the supreme court decisions in the cases of hari khemu gawali v. ..... he added that while we are concerned with section 4 of the central excises and salt act, 1944 (hereinafter referred to as the 'act') the language under heading 84.71 of the tariff does in no way provide for the exclusion of the value of systems software while arriving at the assessable value of the computer system.the systems ..... of valuation and the factors governing valuation need not necessarily govern the aspect of classification, as classification of items are done on the basis of a separate legislation, namely central excise tariff act, which lays down interpretative rules and chapter notes for the purpose of classification of goods." 21. ..... the excise duty paid on the electric motor is not deductible while arriving at the assessable value under section 4(a) of the act", are of general application, and relevant to the issue before us. ..... in view the tariff, read with the rules of interpretation section notes and chapter notes, whereas the value has to be determined in terms of section 4 of the central excises and salt act, 1944, read with central excise valuation rules. ..... air 1956 sc 559, and the board of muslim wakfs, rajasthan v. .....

Dr. Prannoy Roy and anr. Vs. Cit and anr.

Court : Delhi

Reported in : (2002)172CTR(Del)465

..... thereforee, has not suffered any monetary loss.we, thereforee, are of the opinion that in this case if the doctrine of purposive construction is not taken recourse to, the same would betray the purport and object of the act.if the aforementioned construction is not resorted to, we will have to read a penalty provision in section 234a, which was not and could not have been the object of the law for the reasons stated hereinbefore.it ..... ; secondly, it was apparent that the draftsman and parliament had by inadvertence overlooked and so omitted to deal with an eventuality that required to be dealt with if the purpose of the act was to be achieved; and thirdly, it was possible to state with certainty what were the additional words that would have been inserted by the draftsman and approved by parliament had their attention been drawn ..... charge of mandatory interest for non-filing or late filing of the return of income (new section 234a)the provisions of the new section 234a inserted by the amending act, 1987, which have replaced the old provisions of sections 139(8), 140a(3) and 271(1)(a), are as follows :(i) sub-section (1) provides that where a return of income is furnished after due date or is not furnished, the ..... in his order dated 9-3-1999, upheld the action of the assessing officer stating that reduction of tax paid on 25-9-1995, is not provided in section 234a of the act, as it compensates for delay/default in filing of return of income and not the tax. ..... of muslim wakfs, rajasthan v .....

Hafiz Zahoor UddIn Vs. the Custodian of Evacuee Property

Court : Delhi

Reported in : 5(1969)DLT559

..... sum' is a particular amount, the word 'sum' does nto always refer to sum certain particularly if section 48 is read as a whole and also with section 10-a, which expressly authorises the custodian to recover kent under the act and without going to the civil court the custodian is empowered to hold an enquiry by sub-section (2) of section 48 when a question arises whether a sum is payable to the government or to the custodian under any agreement ..... some of the beneficiaries having migrated to pakistan, their beneficial interest in the property became 'evacuee property within the meaning of section 2(f) of the administration of evacuee property act, 1950, thereinafter called the act of 1950) and vested in the custodian under section 11(2)(b) of the act on a notification being issued under section 7(1) thereof the evacuee property being an undivided 63/140 share of the property, only constructive possession of it could be taken by the custodian under ..... ' the meaning of this part of section 8 has been admirably expounded in the light of the judicial decisions in mulla on the transfer of property act, 5th edition, at pages 89 and 90, as follows ;- 'rents and profits accruing after the transfer are benefits to arise out of the land and are ..... (2) the question of the management of the beneficiary interest of the evacuees in wakf-alal aulad properties was letter on considered by the government and a policy decision was taken on 29th december, 1957 to transfer, the interest of the evacuee .....

Shanta Sabharwal Vs. Sushila Sabharwal and ors.

Court : Delhi

Reported in : AIR1979Delhi153; 1979RLR223

..... it is for this reason that the jurisdiction transferred to this high court from the subordinate courts by the delhi high court act would be more akin in its origin to the extraordinary original civil jurisdiction rather than the ordinary, original civil jurisdiction. ..... (2) the view that the maintainability of an appeal against an order of a single judge of this court acting in ordinary original jurisdiction is governed by the code of civil procedure and not by the letters patent is supported by additional reasons which were not mentioned in the full bench decision ..... (3) if at all any arguments can be mustered in support of two different meanings to be given to the word 'judgment' in s, 10 (1) of the delhi high court act, it is that meaning which should be accepted which would lead to substantial justice. ..... a challenge to the validity of the bombay city civil courts act was negatived by the supreme court in the state of bombay v ..... the legislature in enacting section 10(1) of the delhi high court act could not have, thereforee, intended to use the word 'judgment' in the wider sense which had been given to it by clause (10) of the letters patent.4 ..... no other high court would be concerned in construing this act and the constructions put upon it by this court has substantially done justice to the ..... the delhi high court act being an act of local operation only in the union territory of delhi the decision of such a large bench of this court is likely to be left undisturbed by the supreme .....

Shri Gajendra Kumar Vs. Union of India (Uoi) and ors.

Court : Delhi

Reported in : 110(2004)DLT591

..... submitted that the supreme court has gone to the extent of holding that even when the proceedings under the land acquisition act were void but the possession was taken and the acquisition proceedings had been completed by following the procedure under the land acquisition act, no challenge was permissible at this stage and according to him, direct judgment on this aspect was in the case of ..... were to return the findings that the land in question was evacuee land on the date when notification under section 4 of the act was issued, the consequence would be that it was not covered by the said notification as specifically excepted from the said notification. ..... , according to which, 'no person shall be deprived of his property saved by authority of law', holding that authority of law for acquisition of the property is to be found under sections 4 and 6 of the act and as notification issued under section 4 of the act exempted evacuee land from acquisition, no proceedings can be said to exist in the eyes of law with respect to this land. 15. ..... notification issued under section 4 excluded its application to the evacuee land, mere fact that the land ceases to be evacuee after the issuance of notification under section 4 of the act would not validate the subsequent proceedings taken under sections 6 and 11 of the act for acquiring the land as notification under section 4 did not pertain to the evacuee land. ..... concerned property was not covered by section 4 notification as it was a wakf property. .....

M/S Sara Services and Engineer Private Limited Vs. Cce, Meerut-i

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... ; (ea) in the case of goods which are exempt from payment of duty by a special order issued under section 5a (2), the date of issue of such order ; (eb) in case where duty of excise is paid provisionally under this act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof ; and (f) in any other case, the date of payment of duty. ..... law to get over a such limitation but neglected to take such means and that where the assessee could get over the bar of limitation under section 11b of central excise act, 1944 by making duty payment either under protest or under provisional assessment, but having failed to do so, they cannot claim equity. ..... ad-hoc exemption order was issued by the government under section 5a (2) of the central excise act, 1944 and on 17/11/94, sail filed a refund claim for refund of duty paid during 1/1/94 ..... before the departmental authority, an assessee is bound within four corner of the statute and the period of limitation prescribed in the central excise act and the rules framed thereunder must be adhered to. ..... however, under the scheme of the amended excise act, the application for refund, which is a pre-requisition for invoking section 11b (2), is required to be made within six months ..... while section 11b of central excise act, 1944, prescribes a limitation period for filing refund claim, which is to be counted from relevant date as defined in explanation b to this section, the 2nd proviso to section 11b (1) also provides, for .....

Collector of Central Excise Vs. Kashmir Conductors

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1997)LC304Tri(Delhi)

..... the payment on the basis of such rate for any period but before the expiry of that period such rate is reduced, the date of such reduction; (e) in a case where duty of excise is paid provisionally under this act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof; the rule of construction to be applied in such cases has been laid down by the hon'ble supreme court in the ..... . the sunni central board of waqf reported in air 1959 sc198 wherein the apex court held that there would be no justification for extending the application of section 15 of the limitation act, 1908 which provides for exclusion of time during which proceedings are suspended on the ground that the institution of the subsequent suit would be inconsistent with the spirit or substance of the order passed in the ..... refund claims invoking notifications granting exemption based upon total value /quantity of clearances during a financial year, the relevant date for the purpose of a claim for refund under section 11b of the central excise act, 1944 would be the date of payment of duty or the close of that financial year.the respondents who are manufacturers of electric wires and cables which fell under t.i. ..... . tin can manufacturers reported in 1995 (6) rlt 769, the majority view of the tribunal is that the time limit for refund claim in such cases where the benefit of an exemption is available subject to a ceiling on value of clearances during a particular financial year is .....