Court : Mumbai
Reported in : 1992(59)ELT361(Bom)
..... levy taxes and fees must be considered as wholly arbitrary and excessive. such arbitrary conferment of delegated powers would clearly violate article 14 of the constitution which is a protection against arbitrary exercise of powers. on that count, the provisions of section 3(1) would be rendered unconstitutional. he has pointed out that article 13 of the ..... the house of lords set aside the levy of this charge on the ground that though it may be a necessary levy to maintain vital supplies essential to the life of the community during the war, the food controller had no power to levy such a charge. the power to regulate food supply did not confer on him ..... a power to levy a tax or a fee. in the petitions which were before the supreme court, the state government, under the essential supplies (temporary powers) act, 1946, passed various orders for the procurement and distribution of rice. the state government levied a surcharge to mop up the extra profits earned by wholesaler who benefited .....
Tag this Judgment!Court : Mumbai
Reported in : AIR2002Bom462; 2002(6)BomCR415
..... no blood relations with the tenant or his family. the legislature never intended to wide open the umbrella of the rent act to give protection to every one who would claim to be a member of the tenant's family on one or the other ground of ..... defendant no. 1 was mentioned as a trusted friend and helper. according to shri parikh, the section 5(11)(c) of the act gives protection to 'any member of the tenant's family residing with the tenant at the time of his death, or, in the absence ..... their family and that they could not be treated as trespassers and therefore, they cannot be evicted and are fully protected by the bombay rents act.11. both the learned counsel have exhaustively referred to the oral evidence on record and both of them have cited ..... would take their boys to bombay with a hope in their heart that instead of rusting in the village he would make his life better in the city. the same thing appears to have happened even in the present case. the original tenant shri athwankar brought .....
Tag this Judgment!Court : Mumbai
Reported in : 2000(4)ALLMR437; 2000(4)BomCR487
..... this confidentiality was sought to, be breached by the defendant by seeking employment with the rivals of the plaintiffs. thus, the injunction is granted to protect the interest of the plaintiff. it was held that the negative covenant was not unconscionable, oppressive or unreasonable. it was also held to be not ..... organisations. they are all persons having family responsibilities. thus compelling them to remain idle would certainly tantamount to ruining their career as well as family life. the court cannot be oblivious to the human consequences which an order of injunction would cause. on the other hand non-grant of injunction would ..... thus the plaintiffs literally compelled the defendants to leave the services. these are circumstances of their own making. therefore, it cannot be said that defendant has acted in breach of contract. even otherwise, the negative covenant conditions are onerous, unreasonable and unconscionable. the contracts has been signed under coercion and undue influence .....
Tag this Judgment!Court : Mumbai
Reported in : (1982)84BOMLR608
..... difficult to understand the provisions of this section as will be shown hereafter.30. section 27 provides for the quantum of penalty for the offence under the said act. section 28 gives protection to the state government or the board or its chairman or other officers from any legal proceedings. section 29 gives power to the state government to make rules ..... against discrimination. now, what is the content and reach of this great equalising principle? it is a founding faith, to use the words of bose j., 'a way of life, and it must not be subjected to a narrow pedantic or lexicographic approach. we cannot countenance, any attempt to truncate its all embracing scope and meaning, for to do so ..... in terms made the opinion of the corporation conclusive and non-justiciable on the question whether the use of the premises by a person was dangerous to life, health or property or was likely to create a nuisance. the argument was in the context of article 19(1)(g) of the constitution and it is while .....
Tag this Judgment!Court : Mumbai
Reported in : 2004(4)BomCR434; 2004(2)MhLj80
..... could proceed against the remaining defendants for whom there was no such necessity of seeking the leave from the registrar as they do not enjoy the protection provided under section 107 of the societies act.6. mr. bhangde, learned counsel, for the appellant submitted that in view of the decision of this court in vysya bank ltd. v ..... trial court to reject the plaint so as to deny the plaintiff of its right to prosecute the suit against the remaining defendants who do not enjoy such protection. therefore, the impugned order is erroneous and without proper application of mind and deserves to be quashed and set aside.8. mr. bhangde further contended that ..... apply to the registrar, cooperative societies, to seek leave under section 107 of the societies act to prosecute the suit against defendant no. 1 and/or prosecute the suit against other defendants who do not enjoy protection under section 107 of the act or even apply to the civil court to get the proceedings transferred to the debts recovery .....
Tag this Judgment!Court : Karnataka
Reported in : 2000(67)ECC504; 1999LC842(Karnataka); 2000(115)ELT58(Kar); ILR1999KAR3751; 1999(6)KarLJ607
..... also cannot be levied.8. on behalf of the respondent it is stated that the petitioner has not availed the statutory remedy of appeal provided under the customs act against the order of assessment passed and that exemption granted under rule 8(2) under central excise rules, 1944, does not automatically grant exemption in respect of ..... basis that the scrap obtained by breaking material process or obtained by material would also be exempt. there is no notification issued under section 25 of the customs act granting exemption from additional duty nor there is any notification by which the exemption is given to the ships. the reference to goods falling under chapter 89 ..... of the notification dated 28-2-1993. from that notification, the goods and materials falling under chapters 72 and 73 of schedule to the central excise tariff act obtained by breaking up of ships, boats and other floating items have been prescribed for exemption from duty. in respect of additional duty of excise the ultimate .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1958]9STC104(AP)
..... impact on the laws of taxation. the doctrine of equality of laws and the equal protection of laws and the principles of classification which softened the rigour of the doctrine and made it capable of application to the realities of life have been so well settled and it would be pedantic on our part to attempt to ..... ascertain whether there are facts that can reasonably be conceived without pure speculation to sustain the classification.32. learned counsel also relies upon the provisions of madras acts viii of 1939 and iv of 1953 in support of his contention that there is no substantial difference between virginia tobacco and nattu tobacco for the purpose of ..... laws are immune from constitutional prohibitions but should be viewed with more latitute so long as they proceed within reasonable limits and general usage.13. where an act imposed a licence tax upon a manufacturer engaged in the business of refining sugar but exempted from tax those who refined the products of their own plantations, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1994(1)ALT426; 1993(43)ECC1; 1993(67)ELT769(AP)
..... - 1988 (37) e. l. t. 478, the supreme court lid down that for refund claims made before the departmental authority limitation provided under the customs act/central excise act or the rules made thereunder would be applicable and those authorities were bound by their provisions. it was held that when duty was levied without the authority of ..... as prescribed under the amended provisions of section 11b applies. 73. where right to claim refund of money paid under mistake of law arises under any act and that act specifies a period of limitation for claiming refund, the special statutory rule of limitation applies and it cannot be allowed to be subverted by calling in aid ..... from the date of payment of money, will apply. but if the duty is paid under coercion of the machinery functioning under the central excise act or the customs act,. the amendment act has taken care of such a situation and prescribed an alternative period of limitation of six months by defining the relevant date' in sub-clause .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1989]72STC317(AP)
..... the question whether sinews are a commodity different from bones was not considered. it is also not clear whether bone-meal was separately treated from bones under the madras act. the pio food packers' case : 1980(6)elt343(sc) regarding pineapples will not apply where a different commodity from the one which was purchased in produced as ..... is also of the supreme court reported in sterling foods v. state of karnataka : 1986(26)elt3(sc) , where section 5(3) of the central sales tax act fell for consideration. the assessee in that case purchased shrimps, prawns and lobsters obtained from the sea and after cutting the heads and tails, cleaning and freezing exported them. ..... tax officer [1982] 51 stc 169 for the conclusion that sinews are different commercial commodities from bones. the authorities further levied tax under section 6-a of the act in respect of purchase of raw bones referable to the production of sinews and bone-meal. the main controversy raised in these two cases by the counsel for .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1972]86ITR332(AP)
..... objects. it is for the legislature to determine the objects on which tax shall be levied, and the rates thereof. the courts will not strike down an act as denying the equal protection of laws merely because other objects could have been, but are not, taxed by the legislature : (raja jagannath baksh singh v. state of uttar pradesh, ..... distinguishes those that are grouped together from others and that the differentia must have a rational relation to the object sought to be achieved by the act.18. the doctrine of equal protection of laws in the field of taxation has been considered by the supreme court in venugopala ravi varma rajah v. union of india. that ..... the law. in treating a hindu undivided family as a unit of taxation under the expenditure-tax act and not a non-hindu undivided family, parliament has not attempted an 'obvious inequality'.' 20. after explaining the doctrine of equal protection of the laws, the learned judge pointed out at page 56, that the mappilla families governed by .....
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