Court : Supreme Court of India
..... 2814. having broadly surveyed the statutory framework of the business of arrack in the state of karnataka, let us now deal with section 206c of the income tax act. for ready reference, the said provision is extracted hereunder:206. c. profits and gains from the business of trading in alcoholic liquor, forest produce, scrap, ..... .7. learned counsel also submitted that the assessing officer was not conferred the jurisdiction to pass the orders under section 206c(6) of the income tax act. jurisdiction was conferred upon the assistant commissioner of income tax (tds)-1, bengaluru. this contention of the appellant regarding jurisdiction was rejected by the learned ..... and sale of liquor and intoxicating drugs and the levy of duties of excise thereon in the state of karnataka and for certain matter related thereto. under the excise act, several rules have been framed for appropriate enforcement of the excise law. these rules, inter alia, are: (i) the karnataka excise (arrack vend special conditions .....
Tag this Judgment!Court : Supreme Court of India
..... indeed, it is of paramount importance among these new rights since, clearly, the enjoyment of traditional as well as new social rights presupposes mechanisms for their effective protection. such protection, moreover, is best assured by a workable remedy within the framework of the judicial system. effective access to justice can thus be seen as the most basic requirement ..... she is entirely destitute and without funds, but that payments for counsel would place an undue hardship on his or her ability to provide the basic necessities of life for himself or herself and his or her family. factors particularly relevant to the determination of whether a party to a civil proceeding is indigent are: (1) ..... in the suit at the trial or without trial. payment of court fees as the scheme suggests is merely deferred. it is not altogether wiped off. 5 hereinafter the mv act 6 (2007) 5 scc6986 | slp(c)no.729/2020 (emphasis supplied) in regard to the application of order xxxiii of the code, a perusal of the .....
Tag this Judgment!Court : Supreme Court of India
..... petition (c) no.432 of 2023 page 7 of 84 the indian partnership act, 1932, the indian contract act, 1872, the sale of goods act, 1930, the limitation act, 1963, the arbitration and conciliation act, 1996, the motor vehicles act, 1988, the commercial courts act, 2015 the family courts act, 1984, the environment (protection) act, 1986, the wild life (protection) act, 1972, the indian penal code, 1860, the code of criminal procedure, 1973, the ..... indian evidence act, 1872, the narcotic drugs & psychotropic substances act, 1985, the negotiable instruments act, 1881, the protection of children from sexual offence act, 2012, the juvenile justices (care & protection of children) act, 2015, the .....
Tag this Judgment!Court : Supreme Court of India
..... section 376ab of the indian penal code, 1860 (hereinafter referred to as the ipc, 1860 ) and section 4 of the protection of children from sexual offences act, 2012 (hereinafter referred to as the pocso act, 2012 ) read with section 3(2)(v) of the scheduled caste and scheduled tribe (prevention of atrocities ..... [rajendra pralhadrao wasnik v. state of maharashtra, (2019) 12 scc460: (2019) 4 scc (cri) 420]. ), and consequently whether the option of life imprisonment is unquestionably foreclosed should be the only factor of commonality that must be discernible from decisions relating to capital offences. with the creation of a new sentencing ..... a conviction, on a uniform pattern, would also be prejudicial. when it comes to sentencing, there are various factors such as age, sex, education, home life, social background, emotional and mental conditions, caste, religion and community that constitute aggravating and mitigating circumstances.31. there is a distinction between knowledge and character. .....
Tag this Judgment!Court : Supreme Court of India
..... parliament so as to ensure that standard and quality in the audit of accounts of companies as defined under section 3 of the companies act, 1956 are maintained. this is to protect the rights and interest of the shareholders as well as the investors in the companies. any omission or inadvertence in the auditing of such ..... to stoop to such tactics, yet, it upheld the restriction because it sought to prevent a possible abhorrent misconduct and malpractice that would be corrosive to public life. the reasoning in sakhawant ali was to the effect that disqualification of a legal practitioner from contesting elections did not prevent him from practising his profession of ..... payment, on behalf of the municipality t.c. (civil) no.29 of 2021 etc. 99 or to act against the municipality. this court emphasised upon the salutary object of the disqualification, i.e., the purity of public life, which would invariably be thwarted if there arose a situation where there was a conflict between interest and duty .....
Tag this Judgment!Court : Supreme Court of India
..... an affidavit stating that the land falls in the pachmarhi wildlife sanctuary and that the same had been purchased in violation of the provisions of the wild life(protection) act, 1972.12. shri naidu contended that this objection raised by the state with reference to the eco sensitive zone(hereinafter being referred 12 to as ..... 2010 has been filed by the state government clearly stating that the applicant s land falls within the sanctuary and was purchased in violation of the wild life(protection) act, 1972. the cec also intimated the applicant that no recommendation could be passed by it in absence of an order passed by the supreme court. ..... in national parks/sanctuaries.5. 23.10.1996 in compliance of the abovementioned order, collector, hoshangabad made a proclamation 3 under section 21 of the wild life(protection) act, 1972 inviting claims from the affected persons.6. 20.06.2000 after inviting claims and hearing the objections, collector, hoshangabad passed various orders determining the .....
Tag this Judgment!Court : Supreme Court of India
..... of shri m. balraj reddy, there cannot be any doubt that the firm stood dissolved automatically in the year 1984 as mandated under section 42(c) of the act unless and until there was a contract between the remaining partners of the firm to the contrary. there is of course, no such averment by the respondents. the ..... limitation.21. this court in manindra land & building corpn. ltd. v. bhutnath banerjee [(1964) 3 scr495: air1964sc1336 held (air para 9): section 3 of the limitation act enjoins a court to dismiss any suit instituted, appeal preferred and application made, after the period of limitation prescribed therefor by schedule i irrespective of the fact whether the opponent ..... and bros. v. board of trustees of port of mormugao and another3, wherein this court held as follows: 20. the mandate of section 3 of the limitation act is that it is the duty of the court to dismiss any suit instituted after the prescribed period of limitation irrespective of the fact that limitation has not been set .....
Tag this Judgment!Court : Supreme Court of India
..... 9th april, 2021, the trial court acquitted the accused appellant for the offences under section 11 read with section 12 of the protection of children from sexual offences act, 2012(hereinafter being referred to as pocso act ) but at the same time, convicted and sentenced him for offences under sections 354d and 506-part i ipc as follows: ..... station concerned who has verified the fact that the appellant and the complainant have solemnized marriage with each other and the marriage was registered as per the hindu marriage act, 1955 at the office of registrar and sub registrar, kodad, suryapet district, telangana on 23rd, september, 2023. the copy of the marriage certificate is annexed ..... charged for the offences under sections 354d and 506 of ipc and section 11 read with section 12 of pocso act. however, the 3 learned trial court did not find the offences under the pocso act proved and acquitted the accused appellant from the said charges.7. the offences under section 354d ipc and section 506 .....
Tag this Judgment!Court : Supreme Court of India
..... with except under the authority of law. it is a principle which has been recognised and applied in all civilised countries. in our constitution article 21 guarantees protection of life and personal liberty not only to citizens of india but also to aliens. thus, any attempt to violate such fundamental right, guaranteed by articles, 20, ..... the order, he should have knowledge of the grounds of detention, which are in the nature of the charge against him setting out the kinds of prejudicial acts which the authorities attribute to him. communication, in this context, must, therefore, mean imparting to the detenue sufficient knowledge of all the grounds on which ..... for short ed ) registered an enforcement case information report(for short ecir ) for the offences punishable under sections 3 and 4 of the prevention of money laundering act, 2002(for short pmla ). the ed carried out extensive search and seizure operations at various places including the office of the company-m/s. ppk newsclick studio .....
Tag this Judgment!Court : Supreme Court of India
..... significance. it is only if they were regular employees of the said gram panchayat that they would be entitled to seek protection of clause 5 in appendix iv to the maharashtra municipal corporations act, 1949. the division bench proceeded on the footing that they were regular employees of the gram panchayat or, at least, ..... pension and gratuity. it was also stated that, for including these 300 employees in permanent service from the date of government approval, the resolution was approved. acting upon this resolution, the government sanctioned 300 posts on 25.03.2003 and consequential proceedings of regularization were issued by the corporation, stating that the daily ..... its regular employees, whereby they could be straightaway treated as servants of the corporation under clause 5(c) in appendix iv to the maharashtra municipal corporations act, 1949. 69. it is an admitted fact that no material was produced by the respondents before the high court to establish that they were regular employees .....
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