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Judgment Search Results Home > Cases Phrase: central excise act 1944 section 11aa Page 8 of about 43,986 results (0.535 seconds)

Oct 05 1993 (SC)

S.D. Raghunandan Singh Vs. State of Karnataka and ors.

Court : Supreme Court of India

Reported in : AIR1994SC1693; (1995)ILLJ528SC; 1994Supp(2)SCC526

..... state of bombay stood allocated to the state of mysore, now karnataka. the said clerks were treated as equivalent to second division clerks in the state of mysore by the central government. thereafter, with effect from 23rd november, 1957, additional 93 posts of first division clerks came to be created in addition to the existing 90 posts and 10 other posts ..... granted seniority to all the 73 direct recruits over the promotees on the plea that under the provisions of the karnataka state civil services (regulations of promotion, pay and pension) act, 1973, retrospective promotion was impermissible. the tribunal intervened with this order of the government in the 3 applications filed before it challenging the said review especially on the ground that ..... item 1 above.3. on the basis of the seniority list prepared under 2 above the promotions made after 1-11-1956 shall be reviewed under the ppp act and the service examination act of 1976, and appropriate eligibility dates shall be assigned and on the basis of such review such seniority lists of all relevant cadres shall be prepared and all ..... . according to this review, all the 73 direct recruits were placed above the promotees on the plea that under the karnataka state civil services (regulations of promotion, pay and pension) act, 1973, which had come into force before the division bench disposed of the appeal, no retrospective promotion could be granted. this review was the subject-matter of challenge in 3 .....

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Apr 16 1998 (SC)

State of Tripura Vs. Tripura Bar Association and ors.

Court : Supreme Court of India

Reported in : AIR1999SC1494; JT1998(6)SC601; (1998)5SCC637

order1. respondents 6 and 7 are common in all the appeals. the learned counsel representing them has made a prayer by circulating a letter for the deletion of their names. we allow the said prayer.2. these appeals are directed against the judgment of the gauhati high court, agartala bench, dated 11-4-1991 in civil rule no. 144 of 1986. the said civil rule was a writ petition filed under article 226 of the constitution of india by the tripura bar association and a member of the said bar association. the grievance of the petitioners in that writ petition was that the proviso to rule 6(3)(b) of the tripura judicial service rules, 1974 which provided for reservation of 25% applicants to the posts in grade i for direct recruitment from amongst members of the bar was not being implemented. by notification dated 23-12-1986 rule 6(3)(b) was amended and the provision regarding reservation for direct recruitment was deleted. by separate notification dated 21-5-1988 the amendment made by the earlier notification dated 23-12-1986 was repealed. the said amendment was, however, not made with retrospective effect. thereafter, another notification has been issued on 18-11-1995 whereby the judicial service (eighth amendment) rules, 1995 have been promulgated and clause (6) has been inserted in sub-rule (3) of rule 6 of the tripura judicial service rules and it has been given retrospective effect from 23-12-1986. by the said amendment, the reservation of 25% posts for direct recruits from the .....

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Apr 30 2009 (SC)

Chhotalal Samji Vs. Income Tax Officer

Court : Supreme Court of India

Reported in : [2009]183TAXMAN78(SC)

..... drawback under customs and central excise duty drawback rules, 1971 and, therefore, the assessee was not ..... are alone includible in the profits of a business for computing the deduction under section 80hhc. however, according to the a.o., in the present case, the assessee ..... , 1955, made under the import and exports (control) act, 1947 and, therefore, such profits were not includible in business profits for computing the deduction under section 80hhc of the said act. similarly, according to the a.o., in this case, the assessee has earned duty drawback under customs and central excise duties drawback rules, 1995. it has not earned duty ..... exports under the customs and central excise duties drawback rules, 1971.5. according to the a.o., under section 28(iiia) of the said act, profits on sale of a licence granted under imports (control) order, 1955, made under the import and exports (control) act, 1947 and duty drawback repayable against exports under the customs and central excise duties drawback rules, 1971, .....

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Jan 19 1998 (SC)

Commissioner of Income Tax, Gujarat-i Vs. N. Kishore Settlement

Court : Supreme Court of India

Reported in : [1999]236ITR35(SC); (1999)9SCC159

..... . : [1996]222itr486(sc) , and connected matters wherein this court had set aside the orders passed by the high court rejecting the applications of the revenue filed under section 256(2) of the income-tax act, 1961, and directed the appellate tribunal, ahmedabad, to refer the questions of law in the different cases as specified hereinabove for the decision of the high court ..... of case and the relevant documents.2. in the same terms these appeals are allowed and the orders of the high court rejecting the applications of the revenue filed under section 256(2) are set aside and the income-tax appellate tribunal, ahmedabad, is directed to refer the following questions of law raised by the revenue for the decision of the .....

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Apr 24 1998 (SC)

Municipal Committee Tauru Vs. Harpal Singh and anr.

Court : Supreme Court of India

Reported in : AIR1999SC843; JT1998(6)SC640; (1999)ILLJ1028SC; (1998)5SCC635

order1. special leave granted.2. the first respondent filed a claim statement before the industrial tribunal-cum-labour court, gurgaon, which was in the form of the demand notice that he had issued to the appellant. it stated thus:'that the applicant was appointed as octroi moharrir w.e.f. 1-7-1980 in the pay scale of rs. 400-600 and had been performing his duties as moharrir honestly and diligently but the respondents from 1-6-1985 had unlawfully detained him from duty on the plea either to work as octroi peon otherwise the respondents would not allow him on duty. the applicant refused to perform duty as octroi peon, as the application was for being appointed as moharrir. a complaint has been lodged with the labour inspector but to no result. the action of the respondents in not allowing the applicant on service tantamounts to an illegal dismissal, removal, discharge from service. it is therefore prayed that the applicant be reinstated on duty as octroi moharrir with continuity of service and back wages.'alongside his signature upon the aforesaid, the first respondent stated: 'the demand notice may be treated as claim statement.'3. it is necessary immediately to analyse what the first respondent's claim was. it was: (7) that he had been appointed as an octroi moharrir; (2) that he had been performing the duties of a moharrir; (5) that the appellant had wanted him to work as octroi peon; (4) that he had refused to perform the duties of an octroi peon because he had been .....

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Dec 17 2004 (SC)

Chief Engineer, M.S.E.B. and anr. Vs. Suresh Raghunath Bhokare

Court : Supreme Court of India

Reported in : 2005(2)ESC159; [2005(104)FLR302]; JT2005(1)SC207; (2005)ILLJ429SC; (2005)10SCC465; (2005)1UPLBEC899

..... complaint. being aggrieved by the said order of dismissal of the complaint the respondent preferred a revision before the industrial court at pune under section 44 of the said act. the industrial court after considering the material on record disagreed with the finding of the labour court and reversing the said order quashed the termination ..... the job with the board. in the absence of any such particulars being mentioned in the show cause notice or at the trial, attributing some overt act to the respondent, we do not think the board can infer that the respondent had a role to play in sending a fraudulent list solely on ..... 9/2000 by indulging into unfair labour practices under item no.1(a), (b), (d), (f) and (g) of schedule iv of the mrtu & pulp act 1971 ?iii) whether the complainant is entitled to the relief of reinstatement with continuity of service and with full back wages as prayed for ?' 3. the labour ..... respondent herein filed a complaint alleging unfair labour practices under items 1(a), (b), (d), (f) and (g) of schedule iv of the mrtu & pulp act before the i labour court, pune, in com.ulp no.145/99. the labour court framed the following 3 issues :'i) does the respondent prove that the ..... therefore an appointment based on misrepresentation gets vitiated because of such fraud. on the contrary mr. m.d. adkar, contended that the act of the appellant in terminating the services of the respondent clearly amounted to unfair labour practice as contemplated under the mrtu & pulp .....

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Feb 03 1999 (SC)

Commissioner of Income Tax, Jodhpur Vs. Hindustan Zinc Ltd., Udaipur

Court : Supreme Court of India

Reported in : AIR2000SC3625; (2000)163CTR(SC)273; [2000]243ITR867(SC); (1999)9SCC270

..... judgment of this court in 'camby electric supply industrial co. ltd. v. commissioner of income-tax, gujarat-ii : [1978]113itr84(sc) subsequently the assessee filed an application under section 256(2) of the act relying upon the judgment of this court in rajapalayam mills ltd. v. commissioner of income-tax : [1978]115itr777(sc) and contended that the earlier decision of the tribunal ..... (2) of the i.t. act, 1961?(2) without prejudice to the above whether the tribunal was justified in holding that there was really a mistake apparent from record in the original order ..... order1. the high court has rejected the application filed by the appellant under section 256(2) of the income-tax act whereby directions were sought from the high court for getting a statement of case from the tribunal on the following two questions:(1) whether on the facts and in the ..... circumstances of the case, the tribunal was legally justified in considering the miscellaneous application of the assessee and rectifying the original order beyond the time limit prescribed under section 264 .....

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Mar 02 1998 (SC)

Ashgar Khan Vs. Union of India (Uoi) and ors.

Court : Supreme Court of India

Reported in : AIR1999SC1561; JT1998(6)SC415; (1999)ILLJ1117SC; (1998)5SCC639

order1. delay condoned.2. special leave granted.3. we have heard [he learned counsel for the parties. this appeal is directed against the judgment of the jodhpur bench of the rajasthan high court dated 22-5-1996 whereby the division bench of the high court has dismissed the special appeal filed by the appellant against the judgment of the learned single judge on the writ petition filed by him. the only question which arises for consideration in the writ petition of the appellant was with regard to his date of birth. the case of the appellant was that his date of birth as recorded in the service record was 30-11-1932 but he was being retired from the service on the basis that his date of birth was 1-7-1926. the learned single judge by his order dated 8-9-1994 dismissed the writ petition on the view that even on the basis of 30-11-1932, the date of birth claimed by the appellant, he would have retired on 30-11-1990 and since that date has already passed the writ petition had been rendered infructuous. the said view of the learned single judge has been affirmed by the division bench in special appeal.4. in our opinion, the fact that during the pendency of the writ petition the appellant had attained the age of retirement on the basis that his date of birth is 30-11-1932, as claimed by him, would not mean that the writ petition which had been filed earlier had become infructuous. on account of the appellant having attained the age of retirement he could not have been granted the .....

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Dec 17 2004 (SC)

Bhanu Kumar JaIn Vs. Archana Kumar and anr.

Court : Supreme Court of India

Reported in : AIR2005SC626; 2005(5)ALLMR(SC)257; 2005(1)ARC653; 2005(1)AWC609(SC); 2005(3)BomCR245; (SCSuppl)2005(2)CHN61; 2005(1)CTC368; [2005(2)JCR114(SC)]; JT2005(1)SC220; 2005(1)KLT4

..... a sufficient case for non-appearance of the defendant before it, it would be open to him to argue in the first appeal filed by him against section 96(2) of the code on the merit of the suit so as to enable him to contend that the materials brought on record by the plaintiffs ..... despite the fact that an application under order 9, rule 13 of the code was dismissed. 24. an appeal against an ex-parte decree in terms of section 96(2) of the code could be filed on the following grounds:(i) the materials on record brought on record in the ex-parte proceedings in the ..... the materials on record, mr. ranjit kumar would urge, the plaintiff fails to prove his case, the judgment would be subject to an appeal in terms of section 96(2) of the code which confers an unrestricted statutory right upon a party to a suit. 14. the learned counsel would further contend that the appellant ..... behalf of the respondents, on the other hand, would contend that the respondents were entitled to maintain an appeal against the ex-parte decree in terms of section 96(2) of the code. the learned counsel would argue that the high court in its impugned judgment having arrived at a conclusion that the suit was ..... the explanation i appended to said provision does not suggest that the converse is also true.27. in an appeal filed in terms of section 96 of the code having regard to section 105 thereof, it is also permissible for an appellant to raise a contention as regard correctness or otherwise of an interlocutory order passed in .....

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Jan 29 1996 (SC)

Commissioner of Income Tax, Central-i, Bombay Vs. Empire Estate, Bomba ...

Court : Supreme Court of India

Reported in : 1996(1)SCALE572; (1996)2SCC345; [1996]1SCR1004

..... a partner dies and the partnership deed provides that death shall not result in the dissolution of the partnership. such provision is lawful because section 42 of the partnership act contemplates it. if there is no such provision and a partner dies, the partnership stands dissolved. the partnership does not then survive upon ..... of any of its partners.mrs. ellen modi having died on 12th january, 1974, the assessee's case is not affected by the proviso.7. section 42 of the indian partnership act, 1932, so far as it is relevant, reads:42. subject to contract between the partners a firm is dissolved -- (a) ...(b) ...( ..... other for the period from 13.1.1974 to 30.6.1974, as the assessee's case did not fall within the provisions of section 187(2) of the income tax act, 1961.2. the relevant assessment year is a.y. 1975-76. the relevant accounting year ended on 30th june, 1974.3. ..... .1. there being a conflict in the decisions of the high courts, the income tax appellate tribunal has referred to this court, under section 257 of the income tax act, 1961, the following question:whether on the facts and in the circumstances of the case and in law, the tribunal was justified in holding ..... . ellen modi on 12th january, 1974 and that, therefore, this was a case of succession contemplated by section 188 of the act and not a case of reconstitution of the partnership within the meaning of section 187. the income tax officer rejected the contention. the appeal to the commissioner of income-tax (appeals) failed .....

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