Court : Income Tax Appellate Tribunal ITAT Chandigarh
Decided on : Jun-09-2000
Reported in : (2001)78ITD189(Chd.)
..... not agrl. produce of its members, the assessee's claim for deduction under that section was rightly rejected.ld. dr further submitted that the case law relied upon by ld. counsels is distinguishable on facts. in meenachil rubber marketing & processing cooperative society ltd's case (supra), the question was of ..... ) was the profits and gains derived from marketing of agricultural produce of its members'.ld. dr referred to page 2663 of vol. 2, income-tax law, 5th edn., by chaturvedi and pithisaria, where it is noted that term 'manufacturing' has been interpreted in several court decisions. it is observed that ..... as its bye-products which are sold in the market on behalf of the members. he, therefore, urged that assessment order was in conformity with law and it was not prejudicial to the interests of the revenue or erroneous. ld. cit referred to the provisions of section 80p(2)(a)(iii ..... make arrangements for their sale and also to take necessary steps and measures for development of sugarcane and sugarbeet. he referred to para-29 of bye-laws, which deals with distribution of profits. in the ultimate analysis, assessing officer held that even after manufacturing of sugar from sugarcane, it continues to ..... sates, ginning & pressing society ltd. v. cit  177 1tr 418 as also the object of the assessee-society mentioned in the bye-laws. he observed that the objects were to promote the economic interest of its members and to carry on manufacture of sugar, sugar products and other ancillary .....Tag this Judgment!
Court : US Supreme Court
Decided on : May-22-2000
..... it do more? in particular, does it foreclose or limit the operation of ordinary pre-emption principles insofar as those principles instruct us to read statutes as preempting state laws (including common-law rules) that "actually conflict" with the statute or federal standards promulgated thereunder? fidelity fed. sav. & loan assn. v. de la cuesta, 458 u. s. 141 , 153 ..... clearly not designed to represent the interests of states, yet with relative ease they can promulgate comprehensive and detailed regulations that have broad pre-emption ramifications for state law. we have addressed the heightened federalism and nondelegation concerns that agency pre-emption raises by using the presumption to build a procedural bridge across the political accountability gap ..... on the one hand, and commonlaw liability, on the other. this distinction was certainly a rational one for congress to draw in the safety act given that common-law liability-unlike most legislative or administrative rulemaking-necessarily performs an important remedial role in compensating accident victims. cf. silkwood it is true that in three recent cases we ..... devices. geier and her parents, also petitioners, sued the car's manufacturer, american honda motor company, inc., and its affiliates (hereinafter american honda), under district of columbia tort law. they claimed, among other things, that american honda had designed its car negligently and defectively because it lacked a driver's side airbag. app. 3. the district court .....Tag this Judgment!
Court : Mumbai
Decided on : Jun-08-2000
Reported in : (2001)1BOMLR581; [2000(87)FLR984]; (2001)ILLJ504Bom
..... because the act is a piece of social welfare legislation enacted for the benefit of the employees. now it is true that the court has to interpret the provisions of law in case there is any doubt about the meaning to be attributed to the words used in the provision. but if the language in the provision is clear, there is ..... its employees. clause 3(b)(iv) of the settlement reads as under :'ex gratia amount payable under the terms of this clause shall not form part of wages under any laws and/or any service conditions and the payments under this clause shall not be relied on by either pay as a precedent for the future.'5. perusal of the judgment ..... any law, does not cover by the first partof the definition 'wages'. the learned counsel further submits that so far as one time ex gratia payment is concerned, it would have been ..... the first part of the definition 'wages' because there is a clear term incorporated in the settlement that this ex gratia payment shall not form part of wages under any law. the learned counsel submits that as by contract between the parties, the parties have themselves decided that this ex gratia payment would not amount to wages for the purpose of .....Tag this Judgment!
Court : Mumbai
Decided on : May-02-2000
Reported in : AIR2000Bom474; 2000(4)ALLMR389; 2000(3)BomCR813; (2000)3BOMLR408; 2000(4)MhLj228
..... husband and wife. then she drew my attention to the steps taken by the government in the field of law and mainly clause 8.5.1 which refers to the amendment to the hindu succession act with reference to its application to the state of maharashtra to give coparcenary rights to women. ..... the case of baburam v. c.c. jacob, reported in : (1999)iillj983sc , which states in paragraph 5 as follows :'the prospective declaration of law is a devise innovated by the apex court to avoid reopening of settled issues and to prevent multiplicity of proceedings. it is also a devise adopted to ..... forums which are legally bound to apply the declaration of law made by this court are also duty-bound to apply such dictum to cases which would arise in future only. in matters where decisions opposed ..... to the said principle have been taken prior to such declaration of law cannot be interfered with on the basis of such declaration of law.'12. ms. iyer, learned counsel appearing for another lady litigant, drew my attention to various provisions of the 'policy ..... avoid uncertainty and avoidable litigation. by the very object of prospective declaration of law, it is deemed that all actions taken contrary to the declaration of law prior to its date of declaration are validated. this is done in the larger public interest. therefore, the subordinate .....Tag this Judgment!
Court : Mumbai
Decided on : Dec-22-2000
Reported in : 2001ALLMR(Cri)934; 2001CriLJ1555
s.g. mahajan, j.1. this common judgment shall dispose of criminal appeal no. 339 of 1995 and criminal appeal no. 361 of 1995. criminal appeal no. 339 of 1995 is brought by appellants no. 1 ashok kawaduji salame and no. 2 ashok ramrao bhujbal, who were accused no. 1 and 2 respectively, and criminal appeal no; 361 of 1995 is brought by appellant anil pundlikrao badhe, who was an accused no. 3, in sessions trial no. 163 of 1993 on the file of the learned additional sessions judge, amravati. each of the above accused was convicted of the offences under section 376(2)(g), section 506 read with section 34 and section 448 read with section 34, i.p.c. and was sentenced to suffer r.i. for ten years and to pay a fine of rs. 5,000/-or in default to suffer r.i. for six months more for the offence under section 376(2)(g), i.p.c., to suffer r.i. for one year for the offence under section 506 read with section 34, i.p.c. and again to suffer r.i. for one year for the offence under section 448 read with section 34, i.p.c. the substantive sentences of imprisonment were directed to run concurrently. accused no. 4 jitu alias jitendra marotrao deshbhrathar in the abovesaid sessions trial is not an appellant since he was acquitted of all the offences. the aforesaid appellants have challenged the above order of conviction and sentence in these appeals.2. the case of the prosecution is as follows :(a) at the time of incident, prosecutrix ku. meena daughter of prabhakarrao gawande was residing .....Tag this Judgment!
Court : Allahabad
Decided on : May-05-2000
Reported in : (2000)3UPLBEC2553
..... the legislation which ultimately may render the judicial decision ineffective. it cannot be disputed that the legislature can always render a judicial decision ineffective by enacting a valid law on the topic within its legislative field fundamentally altering or changing its character retrospectively. what is really prohibited is that the legislature cannot in exercise of its plenary ..... by mere declaration, without anything more, cannot directly over-rule, revise or over-ride a judicial decision nor it can render judicial decision ineffective by enacting valid law on the topic within its legislative field fundamentally altering or changing its character retrospectively. it was also contended that the changed or the altered conditions should be that the ..... adjudicate upon these matters should have legal expertise, judicial experience and modicum of legal training and knowledge and expertise in that particular branch of constitutional, administrative and tax laws. there should be total insulation of the judiciary from all forms of interference from the co-ordinate branches of government is a basic essential feature of the constitution. ..... applicability of articles 14, 15, 16 and 311 required the determination not only by the judicial approach but also knowledge and expertise in this particular branch of constitutional law. the government officers who have held the posts of secretary to the government have no legal or judicial experience, would fail to inspire confidence in the public .....Tag this Judgment!
Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided on : May-03-2000
Reported in : (2000)(71)ECC97
..... a demand without an order of adjudication. it was also for consideration whether the statutory requirement and procedural requirement to be observed for determining the duty payable in accordance with law could be dispensed with in the facts and circumstances of that case. the high court held that the issue of show cause notice to recover any duty not paid or ..... manufacture which attracts the duty even though it may be collected later"ashok singh v. asstt. collector of estate duty -1992 itr196 at 160 (sc): "the word 'levy' in blacks' law dictionary (v edition) at page 816 is stated thus : levy is to assess; raise; execute, exact; to collect; gather; take up, seize. thus, to levy (assess, exact, raise or ..... embraced in them, and on the other equally refusing by any mere verbal nicety, forced construction, nor equitable interpretation to exonerate parties plainly within their scope. see craries on statute law 6th edition page 531. it is thus not, therefore, correct to seek to equate the strict construction principle applicable to the penal statute which imposes punishment and imprisonment in the ..... few statutes carrying punishments believed by the courts to be disproportionately severe as compared with acts sought to be punished; livingstone hall - strict and liberal construction of penal statutes, harvard law review (1934-35) p. 765. 'although the common distinction,' as pollock c.b. said in nicholson v. fields, 'taken between penal acts and remedial acts, that the former are to .....Tag this Judgment!
Court : Guwahati
Decided on : May-02-2000
..... which have been cited by the learned counsel for the parties. learned counsel for the petitioners referred to air 1998 madras 76, vedantha sthapana sabha, nanganallur v. the commissioner, hindu religious and charitable endowments (admn.) department and anr., sri vedantha sthapana sabha, out of the collections from the members of the sabha, founded a temple. the sabha was registered ..... at once. so far as administration of its property is concerned, the right of a religious denomination is to be exercised in 'accordance with law', but there is no such qualification in clause (b). in the commissioner, hindu religious endowments, madras v. lakshmindra thirtha swamiar of shirur mutt, 1954 scr 1005, at p. 1023, 1026, this distinction was pointed out ..... ; (c) to own and acquire movable and immovable property; and (d) to administer such property in accordance with law.' 20. the case of the petitioner that it is a religious institution or denomination practising and propagating vaisnavite faith of hindu religion through the medium of dance, drama, kirtan and other related activities, is neither denied nor is in dispute. ..... in the matters of religion or to administer its property in accordance with law, has been explained in paragraph 33 making a clear distinction between the religious and secular activities of a religious denomination. reliance has also been placed upon the decision in the case of commr., hindu religious endowments, madras (supra). while considering such matters, a caution is .....Tag this Judgment!
Court : Mumbai
Decided on : Dec-05-2000
Reported in : 2001ALLMR(Cri)697; 2002(4)MhLj368
..... any of the cases in hand. as rightly submitted by the learned advocates for the petitioners, part ii of first schedule of the criminal procedure code provides that if offence against any law other than indian penal code is punishable with imprisonment for less than three years or with fine only, then the same would be non-cognizable offence.12. section 156 of ..... cognizable offences by the petitioners, nor the ingredients of section 420 of indian penal code, the investigation carried out by the police authorities is to be held as bad in law and, therefore, is to be quashed. the apex court, in state of haryana and ors. v. ch. bhajanlal and ors. reported in : 1992crilj527 , has clearly held that the condition which ..... or under the trade and merchandise marks act, 1958 and the rules made thereunder to take necessary action and/or proceedings whichever legally permissible in accordance with the provisions of law against the offenders including petitioners, if so found, and including in relation to the facts alleged in the first information reports hereby quashed.Tag this Judgment!
Court : Karnataka
Decided on : May-25-2000
Reported in : AIR2000Kant298; ILR2000KAR2341; 2000(5)KarLJ477
..... as his legal representative by procedure under order 21, rule 32 (code of 1882, section 260). similarly, a decree for an injunction against a manager and representative of a joint hindu family can be enforced after his death against a son who represents the joint family. but such an injunction cannot be enforced under this section against a purchaser of the ..... protection of the decree-holder's statutory easementary right of way appurtenant to his dominant heritage and annexed with the servient tenement of the judgment-debtors, it is enforceable in law against the transferee-judgment-debtor, he being the successor-in-interest of the original judgment-debtors. in other words, the transferee-judgment debtor is bound by the terms and ..... agreement of parties or by reason of change in material circumstances, it logically follows that when a servient heritage is also transferred by act of parties or by operation of law, corresponding burden of easementary right annexed to it also passes with it with its transfer to every subsequent owner or occupier thereof, since easementary right in favour of dominant heritage ..... its service, the former put in his appearance and filed his statement of objections through his counsel opposing the execution application on the ground that it was not maintainable in law as against him. his objection against non-maintainability of the application was that the decree in question being a decree for permanent injunction, it cannot be enforced as against him .....Tag this Judgment!