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Judgment Search Results Home > Cases Phrase: income tax act Court: supreme court of india Year: 1999 Page 12 of about 188 results (0.247 seconds)

Feb 17 1999 (SC)

State of Kerala and ors. Vs. O.C. Kuttan and ors.

Court : Supreme Court of India

Decided on : Feb-17-1999

Reported in : AIR1999SC1044; 1999(1)ALD(Cri)488; 1999CriLJ1623; 1999(1)Crimes104(SC); JT1999(1)SC486; 1999(1)KLT747(SC); 1999(1)SCALE505; (1999)2SCC651; [1999]1SCR696

..... wholly unwarranted. it was further urged that the allegations made by the lady not only amounts to commission of offence of rape alone but also the offence under immoral traffic act and the high court never applied its mind to find out whether the allegations taken at their face value would constitute other offences for which the criminal case had been ..... otherwise of the allegations made in the f.i.r. or the complaint and that the extraordinary or inherent powers do not confer an arbitrary jurisdiction on the court to act according to its whim or caprice. it is too well settled that the first information report is only an initiation to move the machinery and to investigate into a cognizable ..... have scuttled investigation by quashing the f.i.r., particularly when the criminal case had been registered under several provisions of the penal code as well as under immoral traffic act. we also do not approve of the uncharitable comments made by the high court in paragraph (12) of the judgment against the woman who had given the f.i.r .....

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Apr 06 1999 (SC)

Rahul Subodh Windoors Limited Vs. A.K. Menon and anr.

Court : Supreme Court of India

Decided on : Apr-06-1999

Reported in : AIR1999SC1675; 1999(1)ALD(Cri)729; [1999]96CompCas597(SC); (1999)2CompLJ201(SC); 1999CriLJ2518; JT1999(2)SC552; 1999(2)SCALE450; (1999)4SCC446; [1999]2SCR447

..... the special court that there had been no allotment at all and it was sought to be made only after the second respondent was notified under the act to avoid payment of money of a sum of no. 20 lakhs cannot be seriously disputed. we find no good reason to interfere with the said ..... exercises the jurisdiction of a civil court in relation to any matter or claim '(a) relating to any property standing attached under section 3(3) of the act, and (b) arising out of transactions in securities entered into after the 1st day of april, 1991 and on or before the 6th day of june, 1992 ..... before the special court no names have been entered. no application had been filed by the second respondent in terms of section 41(2) of the companies act agreeing to become a member of the company and his name be entered in the register of members. on examination of the register of members, the special ..... attached and there should be no transfer in respect of these shares. the custodian on september 27, 1994 filed an application before the special court under the act for return of a sum of no. 20 lakhs along with interest.2. it was brought out in the proceedings before the special court that by a ..... involved in offences relating to transactions in securities during the period mentioned therein. respondent no. i, who is the custodian appointed under section 3(1) of the act, on inquiry with the appellant, came to know that they had received a cheque for a sum of no. 20 lakhs from the second respondent for purchase .....

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Apr 13 1999 (SC)

Shri Rajat Baran Roy Vs. State of West Bengal and ors.

Court : Supreme Court of India

Decided on : Apr-13-1999

Reported in : AIR1999SC1661a; JT1999(3)SC89; 1999(2)LC1176(SC)

..... , came to be issued because of the failure on the part of the governments concerned to perform their obligatory duties. if as per the 1992 directions the governments concerned had acted diligently then there would not have been any cause for issuing the 1993 directions and, consequently, the rider that was included in the 1993 directions, would not have been there .....

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Apr 22 1999 (SC)

Raja Somasekhar Chikka and anr. Vs. M. Paduravatamma and ors. Etc.

Court : Supreme Court of India

Decided on : Apr-22-1999

Reported in : AIR1999SC1371; JT1999(3)SC181; 1999(2)SCALE716; (1999)5SCC199; [1999]2SCR810

..... relation to the properties of the estate which had not become vested in the government by operation of section 3(b) of the abolition act, madras impartible estates act, 1904 continues to be in force and the properties retain their impartible character. therefore, in respect of the properties of the estate referred ..... stand transferred under clause (b) or cease and determine under clause (c), shall be entitled only to compensation from the government as provided in this act;(f) the relationship of landholder and ryot shall, as between them, be extinguished;(g) ryots in the estate and persons holding under them shall, as ..... or for the benefit of the estate and consequently they were binding upon the plaintiffs. an objection was also raised that since under the abolition act the estate vested in the government the plaintiffs could not claim the properties in the estate to be their own and file the suit for ..... and the alienations were not binding on the plaintiffs who, it was submitted, had become tenants of the joint family by virtue of the abolition act 1948 and, therefore, they could file a suit for partition and claim their share,5. the defendants in their written statement resisted the suit by ..... estates in the province of madras, and the introduction of the ryotwari settlement in such estates.4. the punganur estate was notified under the abolition act and taken over by the government on 7th september 1950. during his life time the raja, who died in the year 1965, had alienated various .....

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Dec 16 1999 (SC)

Keshab Narayan Banerjee and ors. Vs. the State of Bihar

Court : Supreme Court of India

Decided on : Dec-16-1999

Reported in : AIR2000SC485; 2000(1)ALD(Cri)208; 2000CriLJ595; JT1999(10)SC37; RLW2000(1)SC61; 1999(7)SCALE520; (2000)1SCC607; [1999]Supp5SCR394; 2000(1)LC180(SC)

..... gross asset of the proprietor or the tenure holder. section 23 provides which amounts are to be deducted from the gross asset for purpose of determining the net income. after net income has thus been computed the compensation officer has to determine the amount of compensation in accordance with the table given therein. he has also to compute compensation payable ..... the amount of compensation. the amount of compensation is to be determined by finding out the rent and then making certain additions, subtractions and multiplications as provided in the act itself. he cannot determine the questions of title or rights of the rival claimants except for the purpose of determining who should be paid compensation. the party claiming compensation ..... commence a 'querela' before the ordinary civil courts. these courts were invested with the judicial power of the state and their authority was derived from the constitution or some act of legislature constituting them. their number was ordinarily fixed and they were ordinarily permanent and could try any suit or cause within their jurisdiction. their numbers might be increased or ..... the compensation among the persons claiming interest therein. the compensation officer has then to make payment of compensation in accordance with the compensation assessment roll. section 35 of the act bars the jurisdiction of the civil court in respect of any entry, in or omission from a compensation assessment roll or in respect of any order passed by the compensation .....

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Dec 16 1999 (SC)

Management of Mcd Vs. Prem Chand Gupta and anr.

Court : Supreme Court of India

Decided on : Dec-16-1999

Reported in : AIR2000SC454; [2000(84)FLR364]; JT1999(10)SC12; (2000)ILLJ533SC; 1999(7)SCALE526; [1999]Supp5SCR403; 2000(1)LC235(SC); (2000)1UPLBEC280

..... it must be held that termination of the respondent-workman's service on 29.4.1966 was violative of section 25-f of the i.d. act and was, therefore, null and void. the second g point for determination is answered in affirmative against the appellant-corporation and in favour of the respondent ..... could not be treated as retrenchment in the light of the excepted category indicated by clause (bb) inserted in section 2(oo) by the amending act of 1984. it has to be kept in view that respondent-workman's termination was prior to 1984 amendment to section 25-f. hence, it was ..... . accordingly, we proceed to deal with the alternative question whether the impugned termination order was in violation of section 25-f of the i.d. act or not.17. to recapitulate, it is a well established fact on the record of this case that the respondent-workman though initially appointed for one ..... and in favour of the appellant-corporation whether the impugned order of termination can be said to have violated section 25-f of the i.d. act and consequently the final decision rendered by the division bench can be sustained on that ground?3. what appropriate final order?we shall deal with ..... examine another ground placed for consideration by the respondent-workman to the effect that the impugned termination was violative of section 25-f of the i.d. act. the letters patent appeal was allowed accordingly and the relief, as noted earlier, was ordered to be granted to the respondent-workman.rival contentions:6. learned .....

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May 03 1999 (SC)

Tobacco Board Vs. Commissioner of Income-tax and ors.

Court : Supreme Court of India

Decided on : May-03-1999

Reported in : (2000)160CTR(SC)527; [2000]243ITR4(SC); 1999(2)MPLJ168; (2000)10SCC522

1. leave granted.2. the appellant filed a writ petition in the high court of madras seeking a mandamus to the chief engineer, madras port trust - respondent herein to accept the community certificate of the appellant dated 10.3.1987, issued by the tehsildar, mambalam, for the purpose of his appointment as a mazdoor in the madras port trust. it appears that the appellant was called for an interview for appointment to the post of mazdoor by the respondent by the letter dated 19th august, 1995 and subsequently he was called to appear for an interview on 17th november, 1995 together with all the testimonials and certificates. the appellant appeared before the respondent and produced the relevant documents including the community certificate issued by the tehsildar, mambalam, madras, dated 10.3.1987. that certificate was not acceptable by the port trust and on 20th november, 1995, the respondent-port trust required the appellant to produce 'latest original community certificate' from the revenue divisional officer. the request of the appellant to accept the certificate issued by the tehsildar in 1987 and not to insist upon the production of a fresh certificate from the revenue divisional officer was turned down and the appellant was told that if he did not produce the certificate from the revenue divisional officer on or before 30th december, 1995, his name would be left out of consideration for appointment. the appellant at that stage approached the high court. a learned single .....

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Sep 20 1999 (SC)

Chief Engineer, Irrigation and Flood Control Department Vs. J.S. Ramth ...

Court : Supreme Court of India

Decided on : Sep-20-1999

Reported in : (2000)10SCC276

the text below is only a summarized version of the order pronouncedthe disputed question of fact has to be resolved by a division bench of the high court after arriving at a clear finding on hearing the parties as to when the possession of the acquired land of the respondent was in fact taken by the appellant and then decide the claim of interest put forward by the respondents. the impugned order is set aside and the appeal is allowed to the limited extent. the writ appeal no. 40 of 1997 is restored to the file of the gauhati high court, imphal bench.

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May 13 1999 (SC)

S. Prakash and anr. Vs. K.M. Kurian and ors.

Court : Supreme Court of India

Decided on : May-13-1999

Reported in : AIR1999SC2094; 1999(4)ALT18(SC); [1999(82)FLR856]; JT1999(3)SC607; 1999(2)KLT710(SC); 1999(3)SCALE540; (1999)5SCC624; [1999]3SCR610

..... that rule 5 and note (3) of that rule are part of the general rules and, therefore, the special rule in the kerala agricultural income tax and sales tax services prescribing method of appointment would prevail. it is contended that the said rule specifically provides that 20% of the 'successive vacancies' shall be ..... . : [1998]1scr157 and submitted that where there are general words in a later act capable of reasonable and sensible application without extending them to subjects specially dealt with by earlier legislation, special rule cannot be held to be indirectly repealed ..... are express exceptions'; and wightman j. added 'it was intended to make one general law superseding all local laws as to prisons and repealing all local acts.14. as against this, learned counsel for the respondents referred to the decision in a. b. krishna and ors. v. state of karnataka and ors ..... the appellant also referred to craise on statute law, page 381 which is as under:(iii) special enactment repealed by implication if utterly repugnant to subsequent general act.but the rule must not be pressed too far, for, as bramwell l.j. said in pellas v. neptune marine insurance co. (1980) 5 ..... and we shall also assume in favour of the appellant that the agreement ex.a, is a special law in the nature of a private act passed by the british parliament, and that accordingly s, 3 of the ordinance should not be construed, unless the contrary appears expressly or by necessary .....

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Feb 02 1999 (SC)

M/S. Continental Chemicals Limited Vs. Sales Tax Officer and anr.

Court : Supreme Court of India

Decided on : Feb-02-1999

Reported in : AIR1999SC974; JT1999(1)SC339; 1999(1)SCALE281; (2000)9SCC484; [1999]1SCR340; [1999]112STC660(SC)

..... :date of starting production' and new unit shall have the meaning assigned to them in the explanation to section 4-a of the uttar pradesh sales tax act, 1948;8. there is no dispute that the appellant got permanent registration with the directorate of industries only on 11.9.1986 and became an industrial ..... . on december 6, 1986, the appellant applied for exemption under section 4-a of the u.p. sales tax act, 1948 (for short 'the act') for a period of six years from payment of sales tax under the notification dated 26.12.1985 stating that the date of first sale was 5.3.1986.3. the ..... or the textile commissioner or the director, sugar or the director-general of technical development or the government of india; and (a) registered under the factories act, 1948 or established after obtaining a term loan from the u.p. financial corporation or from a scheduled commercial bank, in the case of units with a ..... order1. the appellant commenced a manufacturing unit with manual labour without getting it registered under the factories act or before the directorate of industries. it got a sales tax registration certificate on 23.11.1985. earlier it had purchased raw material and started trial run pursuant to which the first sale ..... 2nd respondent issued a sales tax exemption certificate on 25.7.1989 for a period of four years from 1 .....

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