Court : Supreme Court of India
..... v. wto,341 a constitution bench which dealt with the constitutional validity of wealth tax act 1957, explained the scope of entry 49 of list ii by observing that the tax on lands and buildings is directly imposed on lands and buildings or both as ..... impost in the form of royalty and dead rent imposed under sections 9 and 9a of the mmdr act, 1957 throughout the length and breadth of the country, insofar as a civil appeal nos.4056-4064 of ..... abolition of the intermediary rights, jagirs and inam tenures have had been enacted, the rights of inamdars and jagirdars to mines and minerals have had been specifically saved, thereby allowing such existing rights to survive particularly where the inams are grants of soil; and whereas, the mines and minerals available in these inam lands are being exploited in the state by ..... of form k, the state government executes the lease deed in favor of the lessor in consideration of the rents and royalties, covenants and agreement by and in these presents and the schedule hereunder written reserved and contained and on the part of the lessee/lessees to be ..... . the essential characteristics of royalty are that (i) it is a consideration or payment made to the proprietor of minerals, either the government or a private person; (ii) it flows from a statutory agreement (a mining lease) between the lessor and the lessee; (iii) it represents a return for the grant of a privilege (to the lessee) of removing or consuming the minerals; and (iv) it is generally determined .....
Tag this Judgment!Court : Supreme Court of India
..... is not unsafe: provided that such food does not contain any of the foods and ingredients prohibited under this act and regulations made thereunder.23.4 since i am dealing with ge or modified food, it would be useful to note the definition thereof under sub-section (2) of section 22, which defines it as food and food ingredients composed of or containing gm or engineered organisms obtained through modern biotechnology, ..... union of india is committed to increasing crop productivity and the income of farmers through development of low input high output agriculture and making the country self-sufficient in edible oil and grain legumes and that the strengthening of plant breeding programme, including the use of new genetic technologies, is ..... technology developer whereas on the contrary, the committee has been given to understand by some representatives of the civil society that the existing regulatory mechanism is stringent on paper only and the whole process of regulation depends upon the data made available to the regulators by the technology developers. ..... khair trees was contrary to public interest involved in preserving forest wealth, maintenance of environment and ecology and considerations of sustainable growth and ..... page 34 of 260 biotechnology and agriculture usage of gm crops international agreements and instruments for food safety, conservation and regulation the indian gmo regulatory structure discussion of recommendation of the interim report (ir) ..... including any tax not mentioned .....
Tag this Judgment!Court : Supreme Court of India
..... of 42 insurance policies, contractual rights; (e) assets subject to the determination of ownership by the court or authority; (f) any assets or their value recovered through proceedings for avoidance of transactions in accordance with this chapter; (g) any asset of the corporate debtor in respect of which a secured creditor has relinquished security interest; (h) any other property belonging to or vested in the corporate debtor at the insolvency commencement date; and (i) all proceeds of liquidation as and when they ..... this is in the context of section 135 of the contract act, which provides that if the creditor compounds with or gives time or agrees not to sue the principal debtor, it ..... corporate debtor has ownership rights as recorded in the balance sheet of the corporate debtor, or with information utility or the depository of securities or any other registry that records the ownership of assets including civil appeal no.4565 of 2021 page 31 of 42 (i) assets over which the corporate debtor has ownership rights which may be located in a foreign country; (ii) assets that may or may not be in possession of the corporate debtor; (iii) tangible assets, whether movable ..... 24th march 2015, a debt repayment and settlement agreement was executed to which the financial creditor, the corporate debtor and acil ..... reason is that a company is a separate legal persona and the fact that the parent company owns all its share has nothing to do with its separate legal existence. ..... tax, bombay16, which .....
Tag this Judgment!Court : Karnataka
..... and in the circumstances of the case whether the hon'ble tribunal is right in not deferring the hearing of the appeals under 1st proviso to section 14(5) of the entry act when the question of law on which the hon'ble tribunal has previously given its decision in the case of m/s. ..... and in the circumstances of the case whether the hon'ble tribunal is right in holding that the discretion to defer the hearing of the appeals vest with the tribunal despite 1st proviso to section 14(5) of the entry act?.4. ..... following: order this revision petition by the assessee calls in question the sales tax appellate tribunal's common order dated 23.04.2024 whereby his ia no.1 filed under section 14(5) of the karnataka tax on entry of goods act, 1979, seeking deferment of hearing of the appeals, has been rejected.- ..... as equivalent to must so that the jurisdiction could not be exercised by any other judge.4" even otherwise, discretion arguably arising because of employment of the word 'may' in the subject provision, has to be exercised in accordance with the rules of reason & justice, as said by lord halsbury in sharp v. ..... khc:28396-db crp no.494 of 2024 substantive provision along with the first proviso being relevant, is reproduced below: (1) any officer [empowered by the state government ..... interpretation of statutes", 12th edition, pages 234 & 235, it is said as under:"in ordinary usage, may is permissive and must is imperative, and, in accordance with such usage, the word may in a statute - 8 - nc:2024. .....
Tag this Judgment!Court : Karnataka
..... offence shall on conviction be punished with imprisonment for a term which shall not be less than one year but which may extend to seven years and with fine which shall 34 not be less than five thousand rupees but which may extend to fifty thousand rupees: provided that, as a consequence of offence under this act if death of the victim occurs, the offender, shall be deemed to have committed an offence of murder as defined in section 300 of indian penal code, 1860 (act 45 of 1860) and shall ..... however, it is equally true, that in recent times, matrimonial litigation in the country has also increased significantly and there is a greater disaffection and friction surrounding the institution of marriage, now, more than ever. ..... there are many reasons which need not be mentioned here for not encouraging matrimonial litigation so that the parties may ponder over their defaults and terminate the disputes amicably by mutual agreement instead of fighting it out in a court of law where it takes years and years to conclude and in that process the parties lose their young days in chasing their cases in different courts. .....
Tag this Judgment!Court : Karnataka
..... offence shall on conviction be punished with imprisonment for a term which shall not be less than one year but which may extend to seven years and with fine which shall 34 not be less than five thousand rupees but which may extend to fifty thousand rupees: provided that, as a consequence of offence under this act if death of the victim occurs, the offender, shall be deemed to have committed an offence of murder as defined in section 300 of indian penal code, 1860 (act 45 of 1860) and shall ..... however, it is equally true, that in recent times, matrimonial litigation in the country has also increased significantly and there is a greater disaffection and friction surrounding the institution of marriage, now, more than ever. ..... there are many reasons which need not be mentioned here for not encouraging matrimonial litigation so that the parties may ponder over their defaults and terminate the disputes amicably by mutual agreement instead of fighting it out in a court of law where it takes years and years to conclude and in that process the parties lose their young days in chasing their cases in different courts. .....
Tag this Judgment!Court : Karnataka
..... offence shall on conviction be punished with imprisonment for a term which shall not be less than one year but which may extend to seven years and with fine which shall 34 not be less than five thousand rupees but which may extend to fifty thousand rupees: provided that, as a consequence of offence under this act if death of the victim occurs, the offender, shall be deemed to have committed an offence of murder as defined in section 300 of indian penal code, 1860 (act 45 of 1860) and shall ..... however, it is equally true, that in recent times, matrimonial litigation in the country has also increased significantly and there is a greater disaffection and friction surrounding the institution of marriage, now, more than ever. ..... there are many reasons which need not be mentioned here for not encouraging matrimonial litigation so that the parties may ponder over their defaults and terminate the disputes amicably by mutual agreement instead of fighting it out in a court of law where it takes years and years to conclude and in that process the parties lose their young days in chasing their cases in different courts. .....
Tag this Judgment!Court : Supreme Court of India
..... application made by the respondent, the proceedings in application no.4622 of 2016 under section 12 of pwdv act and criminal application no.41/2019 under section 31(1) of pwdv act were transferred to tis hazari courts, delhi vide order dated 13.08.2021 passed by ..... 1168-1171of 2024 page 4 of 27 order dated 16.09.2019, the summons were stayed and vide order dated 13.12.2019, the high court of allahabad directed expeditious disposal of application of appellant under section 12 of pwdv act pending before the judicial magistrate as there was no stay operating in the proceedings.6. ..... but they appear to be in agreement of the strained relationship between the parties which is stated by both parties to be beyond the scope ..... the parties failed on 06.07.2019 and the appellant preferred a criminal application no.41/2019 under section 31(1) of pwdv act against the respondent for non-compliance of order dated 01.02.2019 i.e. ..... the high court of delhi while finally disposing of the appellant s petition under article 227 along with criminal revision and the miscellaneous application filed by the respondent, directed the respondent to pay 20% of the total arrears of interim maintenance to the petitioner therein, that is, 20 % of 65,00,000/- (rupees sixty-five lakhs only) within ..... course of the proceedings both parties stated that they are willing to have their marriage annulled by mutual consent as there remains no possibility of the parties reuniting and the marriage now only exists on paper.12. .....
Tag this Judgment!Court : Supreme Court of India
..... respondent further argued that the high court had rightly dismissed the application for review of the order dated 27.01.2010 by relying upon note dated 28.08.2001 which was issued by the punjab rural development board, chandigarh (recording therein the decision of the chief minister of punjab) that exemption on an item from market fees will automatically be extended civil ..... fee is levied under section 23 of the 1961 act which is as follows: ..... with which a similarity as being claimed by ..... (2) the fee levied under sub-section (1) shall be paid by the dealer in such manner as may be prescribed and shall be realised by a market committee established under the punjab agricultural produce markets act, 1961 (punjab act 23 of 1961) : provided that the burden of the fee shall be passed on by the dealer by adding it to the purchase price recoverable by him from the next civil ..... the relevant provisions are as follows: section 5 - levy and collection of fee subject to the rules made under this act, there shall be levied for the purpose of this act, a fee on ad valoram basis, at the rate of rupees two for every one hundred rupees, in respect of the agricultural produce, bought or sold in the notified ..... 09.10.2001 and states that it has been found that the letter dated 09.10.2001 was not issued with the approval of the competent authority and is accordingly withdrawn.17. ..... for commodities other than wheat and paddy purchased by food and agro processing units, no rural output tax shall be charged. 12. .....
Tag this Judgment!Court : Supreme Court of India
..... has been made, or credible information has been received, or a reasonable suspicion exists, of his having been concerned in, any act committed at any place out of india which, if committed in india, would have been punishable as an offence, and for which he is, under any law relating to extradition, or otherwise, liable to be apprehended or detained in custody in india; or (h) who, being a released convict, commits a breach of any rule made under sub-section (5) of section 356; or (i) for whose arrest any requisition, whether written or oral ..... section 34 of income tax act, 1922 inter alia provides that the income tax officer must have reason to believe that the incomes, profits or gains chargeable to income tax have been underassessed, then alone he can take action under section 34. in s. ..... at the same time, the wholesale distributors could enter into distribution agreements with multiple manufacturers. ..... cit the assessee challenged the action taken under section 34 and amongst others it was contended on his behalf that the reasons which induced the income tax officer to initiate proceedings under section 34 were justiciable, and therefore, these reasons should have been communicated by the income tax officer to the assessee before the assessment can be reopened. .....
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