Court : Allahabad
Reported in : 2002(1)AWC184; (2002)1UPLBEC587
..... todecide the dispute as to which of the committee of management was validly elected committee of management.learned counsel appearing for respondent no. 2 who has filed a caveat in this case has relied upon section 4 of the societies registration act. 1860 'as amended in its application to u.p.' to justify the decision of the registrar. learned counsel appearing for respondent no ..... . 2 relies upon two decisions of this court in (1998) 2 uplbec woo and (1998) 3 uplbec 1925.learned counsel for the petitioners, on the other ..... hand, relies upon the decision of this court in khaparaha educational society v. ..... argument does not appear to have been answered except by saying that if the argument is accepted, section 25(1) would become meaningless. for ready reference section 4(1) proviso as applicable in u.p. and section 25 (1) of the societies registration act is reproduced below :'section 4(1).--once in every year, on or before the fourteenth day succeeding the day which, .....Tag this Judgment!
Court : Mumbai
Reported in : 2001(3)ALLMR494; 2001(4)BomCR550; (2001)3BOMLR180; [2001(89)FLR707]; (2001)ILLJ1499Bom; 2001(4)MhLj665
..... registered under the societies registration act, 1860 [xxi of 1860) and a charitable or other trust, whether registered or not, which carries on (whether for purposes of gain or not) any business, trade ..... or any work in connection with, or incidential or ancillary to. any business, trade or profession [and includes establishment of any legal practitioner, medical practitioner, architect, engineer, accountant, tax consultant or any other technical or professional consultant and also includes) a society ..... unfair labour practice under item 9 of schedule iv of the m.r.t.u. & p.u.l.p. act. the term 'commercial establishment' has been defined under the bombay shops and establishments act in section 2(4) which reads as under :-'commercial establishment' means an establishment which carried on, any business, trade or profession ..... as submitted by shri jha, the learned advocate for the petitioner society, to approach the appropriate authority under section 91 of the m.c.s. act. 1960.6. the state government shall consider the issue of such employees of co-operative societies and amend the relevant statutory provisions suitably forthwith as there are innumerable .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : (2001)171CTR(AP)633; 252ITR171(AP)
..... filed this writ petition seeking a direction to the respondent to grant renewal of exemption under section 80g of the act with effect from january 1, 1991.2. the petitioner-society is registered under the provisions of the societies registration act, 1860, with reg. no. 71/77 of 1977. according to the petitioner, it is essentially a charitable institution, the avowed objects being charitable in nature-- ..... fields, galleries of paintings and other works of art, collection of natural and philosophical inventions, instruments of designs, etc. it is also stated that the petitioner-society got exemption under section 80g of the act initially from march 15, 1980, and that was renewed from time to time up to december 31, 1990. when the matter stood thus, according to the ..... purpose. so i am afraid, i do not have to change the stand.'3. it is trite to state that when the commissioner grants or refuses exemption under section 80g of the act, he acts as a quasi-judicial statutory authority. therefore, it is expected that the conclusions reached and the findings recorded by him are supported by reasons. otherwise, in the ..... petitioner, it submitted a representation/application dated september 28, 1990, seeking renewal of exemption under section 80g of the act. the commissioner of income-tax, it appears from the endorsement issued by the income-tax officer (head quarters), guntur, made an order dated november 5, 1991/december .....Tag this Judgment!
Court : Allahabad
Reported in : 2001(1)AWC687a; (2001)1UPLBEC854
..... held on 5.3.2000 and the respondent no. 4 made a complaint before the deputy registrar, firms, societies and chits, the respondent no. 2. the respondent no. 2 made a reference to the prescribed authority under section 25(1) of the societies registration act 1860 (in brief the act). the prescribed authority on 18.12.2000 has held that elections of the petitioner and respondent no. 4 were ..... is essentially a dispute of civil nature. from the provisions of section 25(1) and (2), it is clear that the prescribed authority decides the dispute in exercise of inherent power of the state vested in him by the state government. it further held that the prescribed authority under section 25 of the societies registration act, 1860, as applicable in uttar pradesh, is a tribunal and the ..... illegal and were contrary to the bye-laws of the society, therefore, he directed for holding fresh election. it is .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : 2002(1)ALD67; 2002(2)ALT534
..... regards the nature of the property is undisputed. sub-sections (3) and (4) of section 40 read as follows:(3) where the board has any reason to believe that any property of any trust or society registered in pursuance of the indian trusts act, 1882 (2 of 1882) or under the societies registration act, 1860 (21 of 1860) or under any other act, is wakf property, the board may notwithstanding anything ..... contained in such act, hold an inquiry in regard to such ..... indian trust act, 1882 or under the societies registration act, 1860 is wakf property and upon such enquiry if it has satisfied that it is a wakf property, it may call upon the trust or society either to register such property under the act as wakf property or show cause why such property should not be so registered. the orders passed by the board under sub-section (4 .....Tag this Judgment!
Court : Chennai
Reported in : 127STC491(Mad)
..... regarding the effect of registration under the societies registration act, 1860 would not apply to the petitioner society. this submission does not fully bring out the true status of the society. the petitioner society was first registered in the year 1971. that registration was under the societies registration act, 1860 and it is deemed to be registered under the state act only by virtue of sub-section (2) of section 4 of the state act. counsel took us ..... through the various provisions of the state act, and submitted that despite the absence of a ..... specific provision in the act providing for the incorporation of a society which is registered under the act, it should .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : 2001(6)ALD250; 2001(5)ALT422
..... to minority community will not entitle the institution to be recognised as minority educational institution. (2) the educational agency managing the institution should have been registered under the societies registration act, 1860 or the andhra pradesh (telangana area) societies registration act, 1350 fasli, as the case may be, as a society/ trust/ committee and the like. it shall not be a single individual's management ..... recognition authority under the recognition rules.62. as observed by this court in ameeruddin academic of general technical, professional educational society v. state of a.p., 1995 (1) a.w.r. 67 section 4 of the act 5 of 1983 which purports to make a special provision in regard to minority educational institutions does not come into ..... there is no dichotomy between the 'educational agency' and the management of educational institution as such, since section 20-a of the andhra pradesh education act, 1982 prohibits the establishment of educational institutions by individuals. it is the society which establishes the educational institution and once the agency is recognised as a minority one, there is no ..... institutions has not granted any such certificate to any of the petitioners-colleges. 22. the government of andhra pradesh in exercise of the powers conferred by section 99 of the education act made the rules relating to establishment, recognition and regulation of minority educational institutions under the private managements. the rules are notified vide g.o.ms.no .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2002SC302; 2002(1)ALD91(SC); 2002(1)ALLMR(SC)681; 2002(4)BomCR351; (2002)2BOMLR44; JT2001(10)SC294; 2002(4)MhLj450; 2001(8)SCALE399; (2002)1SCC589; 2002(1)SCT1(SC)
..... ' as contained in sub-section (21) of section 2 of the act, which runs as under:'section 2. in this act, unless the context otherwise requires,-- ... ... ... ...(21) 'management' means the trustees, or the managing or governing body, by whatever name called, of any trust registered under the bombay public trusts act, 1950 bom. xxix of 1950 or any society registered under the societies registration act, 1860 21 of 1800 under the ..... persons to run the affairs of the medical college and for such a situation the expression 'management' as defined in section 2(21), is contemplated under section 65 of the act. in the context of the provisions of section 65 of the act, the management of the government run medical college has to apply for grant of affiliation to the university which may be ..... increase its admission capacity in any course of study or training except with the previous permission of the central government obtained in accordance with the provisions of the act. sub-section (2) thereof provides that every or medical college desirous of opening medical college shall submit to the central government a scheme in accordance with the provisions of the ..... it in the said definition need not be applied.9. a bare perusal of section 2 of the act shows that it starts with the words 'in this act, unless the context otherwise requires --'. let us find out whether in the context of the provisions of section 64 of the act the defined meaning of the expression 'management' can be assigned to the word .....Tag this Judgment!
Court : Chennai
Reported in : 127STC475(Mad)
..... that in respect of definition contained in section 2(n) of the madras act (now tamil nadu act) read with explanation i therein, if there is no transfer of property ..... cosmopolitan club, which had originally been formed as an unincorporated association, but was later registered as a company under section 26 of the indian companies act, 1913 in the year 1934; the young men's indian association which was a society registered under the societies registration act, 1860, and the lawley institute in ooty which had come into existence under a deed of trust. the court held ..... not one of the countries which had imposed such a tax. 2. in the madras general sales tax, 1939 (act 9 of 1939) `dealer' was defined in section 2 as meaning -- `any person who carries on the business of buying or selling goods'. explanation (1) to the definition read thus : 'a co-operative society, a club, a firm, or any association which sells goods ..... o., raipur, (1959) 8 stc 781 and century club vs. state of mysore, (1965) 16 stc 38.7. the tamil nadu general sales-tax act 1959 repealed the act of 1939. sale was defined in section 2(n) of that act in an expansive manner and included the transfer of property involved in the supply or distribution of goods. thereafter, the cosmopolitan club was once .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Cochin
Reported in : (2002)83ITD1(Coch.)
..... under section 167b of the it actit actit act, a society registered under the societies registration act, 1860, has been excluded from the purview of that section which provides for taxation of aop at the maximum marginal rate. as a measure of rationalisation, the finance act has excluded societies registered under the societies registration act, 1860 from the purview of section 21aa of the wt act, 1957. 31.2 this ..... a share in such a club. neither does he have a share in the income, nor in the assets. section 14 of the societies registration act, 1860, says that, upon the dissolution of a society registered under the said act, if any assets remain after satisfying all its debts and liabilities, the same shall not be paid to or distributed ..... 135 of (1990) 182 itr (st) at 134 reads as under: "31.1. under the existing provisions of section 21aa of the wt act, in the case of an aop including a society registered under the societies registration act, 1860, wealth-tax is payable either at the normal rates or at the rate of three per cent, whichever is more ..... amendment will come into force w.e.f. 1st april, 1989, and will, accordingly, apply in relation to the asst. yr. 1989-90 and subsequent years. (section 29 of the finance act, 1989)." it may be observed that the amendment excluding the societies registered under the societies registration act .....Tag this Judgment!