Court : Gujarat
Decided on : Mar-17-2009
Reported in : (2009)223CTR(Guj)481
..... 3. for assessment year 2005-2006 during course of assessment proceedings, respondent authority was of the opinion that powers available under section 142(2a) of the income tax act, 1961 ( the 'act') are required to be exercised, and accounts of all the four assessees are required to be got audited by an ..... 6. as can be seen from the showcause notice dated 24/12/2007, the entire notice granting opportunity of hearing for special audit under section 142(2a) of the act, proceeds on the footing as if only two companies, namely alidhara texpro engineering pvt. ltd., and alidhara textool engineering pvt. ltd., are ..... required to be allowed.it was further submitted in relation to all the four petitioners that the entire exercise of invoking powers under section 142(2a) of the act was a malafide exercise only to gain time for completing assessments as the assessments were otherwise getting barred by limitation on 31/12 ..... audit reports of the assessee companies at sr. no. 2 and 3 and the submissions made are tabulated as follows for ready reference.thereafter in paragraph no. 11 once again various details in a comparative tabular statement ..... (1) of the i.t. act 1961 dated november 14, 2007 in the cases of the mentioned at sr. no. 2 and 3.again in paragraph no. 9, while reproducing in tabular form the comments in the audit report and the corresponding submissions, it is observed that:9. the comments in the .....Tag this Judgment!
Court : Karnataka
Decided on : Feb-13-2009
Reported in : ILR2009KAR2216; 2009(5)KarLJ302:2009(3)KCCR18242009(5)AIRKarR232:AIR2009NOC2878
..... .19. a reading of the aforesaid provision makes it clear that the state government was conferred with the power to fix the minimum price under the said act. but, the proviso the the said section made it clear that the minimum price so determined by the state government shall not exceed the minimum price payable by the occupier of a factory under ..... the price at which sugarcane may be brought or sold. the sugarcane (control) order, 1966 is a statutory order made in exercise of the powers conferred by section 3, of the essential commodities act, 1955, investing the central government with the power to fix the price of sugarcane and direct payment thereof as also the power to regulate the movement of sugar ..... the state government to fix price by an executive order, the state has the right to fix the price of the sugar cane. in view of the provisions of sub-section (1) of clause 3 of the 1966 order, the central government can fix only the minim price of sugarcane and the same should be read also with the sub-clause ..... extracted. relevant provisions of the sugarcane act and the sugarcane order was also extracted. after a comparative reading of these provisions, it was held as under:61. the relevant provisions of the sugarcane (control) order show that it seeks to lay down the minimum guaranteed price of sugarcane to the sugarcane growers with a corresponding obligation on them to supply sugarcane to the .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-05-2009
Reported in : 2009(2)AWC1936(SC); JT2009(4)SC461; 2009(2)SCALE219; (2009)4SCC719
..... anr. : 2008(11)scale637 , it is held that increase in market value in urban/semi-urban areas was about 10% to 15% per annum, the corresponding increase in rural areas would at best be around half of it, that is about 5% to 7.5% per annum, in the absence of evidence ..... speculation is reduced to a minimum if the underlying principles of fixation of market value with reference to comparable sales are made: i) when sale is within a reasonable time of the date of notification under section 4(1); ii) it should be a bona fide transaction; iii) it should be of ..... the acquired land is obviated. further, when the owner himself has purchased the land under acquisition few years earlier to the notification under section 4 of the act, the consideration mentioned in the sale deed would form the basis to determine the market value and it is unnecessary to travel beyond that ..... reference court allowed the reference applications made by the claimants and accordingly, enhanced the amounts of compensation.3.5 a batch of appeals under section 54 of the act came to be filed before the high court of punjab and haryana, both by ntpc praying for reduction of the amount of compensation awarded ..... to the land owners.3.3 being aggrieved against and dissatisfied with the award passed by the lac, the claimants preferred reference applications under section 18 of the act. according to the claimants, they are entitled to the enhancement of compensation as their land acquired by the state has potential value for .....Tag this Judgment!
Court : Jharkhand
Decided on : Feb-04-2009
Reported in : AIR2009Jhar105; 2009(57)BLJR1437
..... iron ore and manganese ore to the respondent no. 7 under the provisions of section 5(1) and section 11(5) of the m.m.d. & r. act, 1957. the chart containing the comparative merits of each of the applicants was also enclosed with the forwarding letter. correspondences were exchanged by and between the state and the central governments giving the details of ..... such claim, the state government had allowed all the applicants including the petitioner, opportunity of being heard and a comparative chart was prepared on the basis of the criteria as laid down under the provisions of section 11(3) of the act. such exercise was undertaken to enable the petitioner and the other rival claimants to establish their superior claims which, ..... 's representation, vide its letter dated 13.09.2005, alongwith the other informations sought for under a comparative chart specifying the details concerning each of the items as per criteria laid down under the provisions of section 11(3) of the act.learned counsel explains that after going through all the relevant informations including the clarifications submitted by the state ..... grounds and arguments, learned counsel would refer to the comparative chart prepared by the concerned authorities of the state government based on the informations supplied by the individual applicants. learned counsel would explain that undisputedly the respondent no. 7 was the first applicant in terms of section 11(2) of the act, who had a preferential right of consideration over .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jan-23-2009
Reported in : 2009AIRSCW2041; JT2009(4)SC174; 2009(2)SCALE140; (2009)3SCC553; 2009(3)LHSC2133; 2009(4)JT174
..... colonizer and the plot holders.18. rules 4, 5 and 11 which are made part of the statutory rules give effect to the aforesaid provision of section 3(3). the comparative reading of the provisions of section 3(3)(a)(iv) and sub-clause (b) of clause (1) of the licence agreement would clearly show that the licensee-colonizer is required to construct ..... for colonizing upon terms set out in the licence agreement, which is given in the statutory form namely form lc-iv. the relevant provisions of the act are quoted here under:section 2. -definition. in this act, unless the context otherwise requires: (g) 'external development works' include sewerage, drains, roads and electrical works which may have to executed in the periphery of, or ..... whereby the writ petition filed by the appellant was dismissed.4. appellant is a public limited company registered and incorporated under the companies act, 1956 and is into the business of real estate development and development of colonies. since 1983, the appellant company had been granted licenses by the director, town and country planning (for short 'director') being respondent no. 2 herein ..... (3)(a)(iv) of the act.29. we, therefore, now come to the last submission of the counsel appearing for respondent no. 2 which relates to issue of waiver and acquiescence in view of the fact that payment was made by the appellant which was demanded from him under the aforesaid letters.30. the correspondences between the parties in respect of payment .....Tag this Judgment!
Court : Kolkata
Decided on : Jan-13-2009
Reported in : [2009(121)FLR677],(2009)IIILLJ447Cal
..... a bank file and later on returned those to the bank. he made trunk calls involving an expenses of rs. 1664.00 without making any corresponding entry in the bank record. awasthi gave a detailed reply to the charge sheet appearing at pages 95-100 of the paper book.2. awasthi ..... of mala fides or perversity i.e. where there is no evidence to support a finding or where a finding is such that no man acting reasonably and with objectivity could have arrived at that finding. the court cannot embark upon reappreciating the evidence or weighing the same like an appellate authority ..... bank at tejpur during the period august 7, 1981 and may 31,1983. the show cause notice is appearing at pages 88-90 of the paper book whereas the charge sheet is appearing at pages 91-94 thereof. on a comparative study of both the notices it would appear that some of the ..... to departmental enquiry proceedings. the only requirement of law is that the allegation against the delinquent officer must be established by such evidence acting upon which a reasonable person acting reasonably and with objectivity may arrive at a finding upholding the gravamen of the charge against the delinquent officer. mere conjecture or ..... however, could not function properly on those days in absence of a manager and/or any officer having appropriate authority to act as manager. he proceeded on leave on june 1, 1983 by submitting a leave application and kept himself absent till january 29,1984 although the regional office had informed him on .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-15-2009
Reported in : 2009AIRSCW3505; 2009(57)BLJR1844; 2009LC(SC)283; JT2009(6)SC282; 2009(5)SCALE611; 2009(5)LC2500(SC)
..... rates including fuel surcharge. it has been stated that in the case of defective meters and meterless consumers, though bills are raised, the corresponding quantum of power sold cannot be determined. hence the assessed revenue (in accordance with the board's tariff) is treated as the basis for ..... of account should after meeting expenses 'leave such surplus as state government may, from time to time, specify'. the section was amended again in 1983 and as per the 1983 amendment the board is supposed to adjust its tariff in a manner so as to ensure that the total revenues ..... had taken the stand that the incremental rise in 1996-97 over the 1991-92 base year from other sources including tvnl was less compared to dvc or ntpc. high court did not appreciate this logic. increase in the unit rate has been similarly worked out in the ..... the basis of metered sales the rates would be considerably higher than already determined by the board. this would be evident from the following chart:sl. particulars july 93 1994-95 1995-96 1996-97march 94_________________________________________________________________________1. amount recove-rable as fuel 9536.09 16328.20 28431.10 53385. ..... court held that except in cases where it becomes necessary to fix the price separately in relation to individuals, price fixation is generally a legislative act, the performance of which does not require giving opportunity of hearing. following passage from the judgment may usefully be noticed:legislative action, plenary or .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-31-2009
Reported in : 2009CriLJ2980; JT2009(5)SC1; 2009(4)SCALE507; 2009AIRSCW3499; 2009(5)LHSC3031; 2009(4)KCCRSN258
..... these provisions seems to be to keep in focus the keywords used in the various clauses of sections 299 and 300. the following comparative table will be helpful in appreciating the points of distinction between the two offences. section 299 section 300a person commits culpable homicide subject to certain exceptionsif the act by which the death is caused is done- culpable homicide is murderif the ..... singh (pw-1) lodged oral first information report at police station, kashipur, at 7:20 p.m. on the very day i.e. 01.01.1983, which was registered as crime no. 2 of 1983 under section 302/307 i.p.c. against accused balkar singh. on the basis of the oral report, chick report (ext. a-1) was prepared and necessary entry ..... death, the offence will not be murder, even if the injury which caused the death, was intentionally given. in clause (3) of section 300, instead of the words `likely to cause death' occurring in the corresponding clause (b) of section 299, the words 'sufficient in the ordinary course of nature' have been used. obviously, the distinction lies between a bodily injury likely to ..... -7) to chief medical officer for post mortem examination, were prepared. after the death of d-2, his dead body was also taken into possession by police on 02.01.1983, at about 12:30 p.m. and an inquest report (ext. a-15), police form no. 33 (ext. a- 16), sketch of his dead body (ext. a-17), police form .....Tag this Judgment!
Court : Karnataka
Decided on : Mar-31-2009
Reported in : 2009(1)KCCR5(SN)
..... and mining leases respectively. however, this is made subject to such person satisfying the state government the conditions stipulated in the proviso to sub-section (1) of section 11 of the act. sub-section (2) of section 11 of the act deals with the situation when there are applicants even without a notification calling for grant of reconnaissance permit or prospecting licence or mining lease and ..... touchstone of the forest [conservation] rules, 2003 which by itself ensures not only protection of the forests but also the environmental protection from the ecological angle and also provides for corresponding regeneration of the forest wealth wherever the forest wealth is destroyed; that it is not open to this court to now examine the validity of such leases granted after obtaining ..... deputy conservator of forest, bellary informed that the area abound with many rare medicinal plants, peculiar to the area and some of which are classified as endangered species.block-6 comparing of an area of 426 ha. of forest land in ramandurga range was also visited. this notified area, again is not subjected to any mining activity, though in the vicinity ..... and ecology. the same view was taken by andhra pradesh high court in m/s. colorock pvt. ltd. vijaywada v/s the director of mines & geology, government of a.p., (1983) 3 andh lt 39; m/s. anupama minerals v/s union of india, air 1986 andh prqa 225; m/s yashwant stone works v/s state of u. p., air .....Tag this Judgment!
Court : Delhi
Decided on : Jan-23-2009
Reported in : 156(2009)DLT725
..... on grounds other than those specified under article 19(2).the supreme court in lic v. manubhai d. shah (prof.) : 3scr595 observed as under:23. every right has a corresponding duty or obligation and so has the fundamental right of speech and expression. the freedom conferred by article 19(1)(a) is, therefore, not absolute as perhaps in the case ..... tobacco or smoking has found prohibition in terms of notification dated 06.12.1991 of the ministry of information & broadcasting in exercise of powers conferred under sub-section (2) of section 5b of the cinematograph act, 1952. thus, the board of film certification is to be guided by the various principles set out therein and it is duty bound to ensure that '( ..... tex. app. dallas 715 s.w. 2d 398. false and deceptive advertising is regulated by the federal trade commission and similar state agencies. see also printers ink statute.comparative advertising. advertising that specifically compares the advertised brand with other brands of the same products.competitive advertising. advertising that contains basically little information and is used only to allow a producer to maintain ..... of this notification shall be categorized as 'old films'.explanation (2).- for the purpose of this sub-rule, 'foreign film' implies 'imported' as defined in the cinematography (certification) rules, 1983.(6a) in case of old indian and foreign films, the owner or manger of the cinema hall or theatre where the film is being screened shall ensure that anti tobacco .....Tag this Judgment!