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Judgment Search Results Home > Cases Phrase: income tax act Court: us supreme court Year: 1999 Page 11 of about 196 results (0.075 seconds)

Mar 17 1999 (SC)

K. Leelavathy Bai and ors. Vs. P.V. Gangadharan and ors.

Court : Supreme Court of India

Decided on : Mar-17-1999

Reported in : AIR1999SC1267; JT1999(2)SC244; 1999(2)KLT137(SC); 1999(2)SCALE87; (1999)3SCC548; [1999]1SCR1197

..... incidentally a case arising out of the same will which is involved in this case. the view expressed in that case, though arising out of income-tax proceedings, applies on all fours to the facts of this case also. this court in that case held :if there are more than one ..... no divesting of the property since such collective acts have not been alleged or established, there could be no divesting of the property as contended by the appellants. learned counsel in support of his argument has relied upon a judgment of this court in first additional income tax officer, kozhikode v. mrs. suseela sadanandan ..... bequeathed property on the legatees because the elder sadanandan could not have represented the estate independently to the exclusion of other legatee. any such unilateral act of any single executor, when there are more than one executor, would not bind the estate of the deceased. the contention of the ..... and mr. e.d. sadanandan (elder one) who continued to be the joint executors of the will in question. under section 211 of the act, these two executors became the legal representatives of the deceased testator for all purposes and the properties bequeathed vested in these two executors. until and unless ..... assent, though impliedly, the same is sufficient to divest the interest of the executors in the property as envisaged by section 333 of the act. elaborating the contention it was argued that by the conduct of the executor elder sadanandan it should be deemed that the property had been .....

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Nov 24 1999 (SC)

Velamuri Venkata Sivaprasad (D)by Lrs. Vs. Kothuri Venkateswarlu (D)by ...

Court : Supreme Court of India

Decided on : Nov-24-1999

Reported in : AIR2000SC434; (1999)3CALLT90(SC); I(2000)DMC1SC; JT1999(9)SC242; 1999(7)SCALE224; (2000)2SCC139; [1999]Supp4SCR522; 2000(1)LC505(SC)

..... by way of maintenance. raghunanda deo v. brozokishore patta deo 1 mad 69; kalyani vittaldas v. commissioner of income-tax i.l.b. (1937) 1 cal 653 (pc) and vedathunni v. commissioner of income-tax 56 mad 1. the requirement of chastity as a condition of their maintenance from the family property is therefore intelligible ..... case of a widow is 'a preexisting right', which existed under the shastric hindu law long before the passing of the 1937 or the 1946 acts. those acts merely recognised the position as was existing under the shastric hindu law and gave it a 'statutory' backing. where a hindu widow is in ..... and it is on the date of hearing counsel for the appellant venkayamma conceded that by reason of the provisions of the hindu adoption and maintenance act, 1956 (act no. 78 of 1956) even a success in the appeal would not entitle the appellant to adopt. the appellate court on the wake of the ..... gravity of the infirmity, as to whether it is fundamental or otherwise...42. it is in this context one may also consider that hindu marriage act provides annulment of the marriage under section 11 and the same statute under section 16 legitimised the children of otherwise void marriages. it is thus ..... of inheritance, if any, by reason of re-marriage would stand obliterated by reason of the provisions of the madras hindu (bigamy prevention and divorce) act, 1949.2.the factual score in the appeal presently before us reveals that one rosaiah was the owner of a large extent of properties. he died .....

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Mar 31 1999 (SC)

T.C. Mathai and anr. Vs. the District and Sessions Judge, Thiruvananth ...

Court : Supreme Court of India

Decided on : Mar-31-1999

Reported in : AIR1999SC1385; 1999(1)ALT(Cri)226; 1999CriLJ2092; 1999(1)CTC720; JT1999(2)SC494; 1999(2)KLT156(SC); 1999(2)SCALE359; (1999)3SCC614; [1999]2SCR305

..... of the power of attorney act cannot override the specific provision of a statute which requires that a particular act should be done by a party in person. when the code requires the ..... the aforesaid common law principle does not apply where the act to be performed is personal in character, or when it is annexed to a public office or to an office involving any fiduciary obligation, vide ravulu subba rao and ors. v. commissioner of income-tax, madras : [1956]30itr163(sc) .15. section 2 ..... may, an agent cannot become a 'pleader' for the party in criminal proceedings, unless the party secures permission from the court to appoint him to act in such proceedings. the respondent-couple have not even moved for such permission and hence no occasion has arisen so far to consider that aspect.18. ..... no party is required to obtain prior permission of the court to appoint such persons to represent him in court. section 30 of the advocates act confers a right on every advocate whose name is entered in the roll of advocates maintained by a state bar council to practise in all the ..... law for the time being in force, to practise in such court, and includes any other person appointed with the permission of the court to act in such proceedings'.6. the definition envelopes two kinds of pleaders within its ambit. the first refers to legal practitioners who are authorised to practise .....

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Mar 18 1999 (SC)

N.K. Ogle Vs. Sanwaldas @ Sanwalmal Ahuja

Court : Supreme Court of India

Decided on : Mar-18-1999

Reported in : AIR1999SC1437; 1999(1)ALD(Cri)763; 1999(1)ALT(Cri)214; 1999CriLJ2105; 1999(2)Crimes1(SC); JT1999(2)SC230; 1999(II)OLR(SC)33; 1999(2)SCALE124; (1999)3SCC284; [1999]1SCR1233

..... whatever may be necessary for executing its command. the court was considering in the said case the allegation that the official authorised in pursuance to a warrant issued by the income tax investigation commission in connection with certain pending proceedings before it, forcibly broke open the entrance door and when some resistance was put the said officer not only entered forcibly but ..... tied the person offering resistance with a rope and assaulted him mercilessly causing injuries and for such act a complaint had been filed against the concerned public officers. this court, however, came to hold that such a complaint cannot be entertained without a sanction of the competent ..... the case of suresh kumar bhikamchand jain v. pandey ajay bhushan and ors. : 1998crilj1242 .3. mr. upadhyay, learned counsel appearing for the respondent on the other hand contended, that the acts of the tehsildar which was the subject matter of the complaint filed by the respondent cannot be said to have reasonable nexus with the duties of the tehsildar, and therefore ..... no jurisdiction to entertain the complaint. the learned magistrate, however, rejected the said application filed by the tehsildar by its order dated 7th march, 1990 on a finding that the acts complained of have no rational nexus with the discharge of official duty of the tehsildar and, therefore, immunity under section 197 cr.p.c will not be attracted. this order .....

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Aug 27 1999 (SC)

Graphite India Ltd. and Another Vs. Durgapur Projects Ltd. and Others

Court : Supreme Court of India

Decided on : Aug-27-1999

Reported in : AIR1999SC3289; JT1999(6)SC317; 1999(5)SCALE260; (1999)7SCC645; [1999]Supp2SCR16

..... rate for supply of electricity. reliance has been placed on a decision of this court in poona electric supply co. ltd., bombay v. commissioner of income-tax, bombay city i, bombay : [1965]57itr521(sc) . any objection to the legality of the price and rate fixation is not beyond challenge as ..... section 11, section 17, section 18 sub-section (1) and (4) of section 21, section 24 and section 26 of the indian electricity act, 1910 (act 9 of 1910) and the provisions of the indian electricity rules, 1956, shall apply as if the sanction-holders were licensees;(6) that the rates ..... relevant and are as under:now, therefore, in exercise of the power concerned by sub-section (1) of section 28 of the indian electricity act, 1910 (act 9 of 1910), the government is pleased, after consulting the west bengal state electricity board and with the consent of the local authorities concerned namely ..... facts are not much in dispute. dpl was granted sanction by the state of west bengal under section 28(1) of the indian electricity act, 1910 ('electricity act' for short) by order dated august 28, 1964 to engage in the business of supplying energy to the public in accordance with the conditions ..... of electricity and to make recommendations in that behalf to the state government:schedule vifinancial principles and their application1. notwithstanding anything contained in the indian electricity act, 1910 (9 of 1910), except sub-section (2) of section 22a, and the provisions in the license of a licensee, the licensee .....

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Feb 23 1999 (SC)

Union of India and Others Vs. Diljeet Singh and Another

Court : Supreme Court of India

Decided on : Feb-23-1999

Reported in : AIR1999SC1052; 1999(1)ALD(Cri)593; (1999)2CALLT26(SC); 1999CriLJ1626; 1999(1)Crimes112(SC); 1999LC161(SC); JT1999(1)SC609; 1999(1)SCALE594; (1999)2SCC672; [1999]1SCR831

ordersubject : allocation of work to ministers.finance minister has decided that the ministers of state in the ministry of finance will be allocated the following items of work :1. minister of state (revenue and expenditure)shri m.c. chandrasekhar murtydepartment of revenuea. (i) to (viii) x x x x x(ix) cofeposa (a) parole(b) transfer of prisoners.(x) to (xii) x x x x x xb. the following items of work will be put to finance minister through minister of state of revenue and expenditure :(i) to (xii) x x x x x(xiii) cofeposa - (a) representations of revocation(b) confirmation of detentionperiod.(xiv) x x x x9. a cursory look of the order makes it clear that it relates to various subjects of different departments and their distribution between the minister for finance and minister of state (revenue and expenditure). there is nothing to connect the 1993 order with delegation of powers under the cofeposa act. it cannot, therefore, be legitimately contended that this order supersedes the!991 notification.10. now, the office order of 25th july, 1996 may also be noticed here :f. no. 50/61/96-ad.igovernment of indiaministry of financedepartment of revenue new delhi, the 25th july, 1996.office

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Apr 13 1999 (SC)

State Through Supdtt., Central Jail, N. Delhi Vs. Charulata Joshi and ...

Court : Supreme Court of India

Decided on : Apr-13-1999

Reported in : AIR1999SC1379; 1999(1)ALD(Cri)723; 1999CriLJ2273; 1999(2)Crimes346(SC); JT1999(3)SC104; 1999(2)SCALE594; (1999)4SCC65; [1999]2SCR605; 1999(2)LC1118(SC)

orderg.b. pattanaik, j.1. competing rights, namely, right of press to interview a prisoner in jail and right of jail authorities prohibiting such interview arise for consideration in the present appeal. one babloo srivastava, who is in judicial custody and is being tried for offence under section 302 read with section 120b had been lodged in tihar jail. the news magazine 'india today'however, it is made clear that the interview and/or photographs of babloo srivastava would be taken only if he expressed his willingness and not otherwise. if given, the respondent newsmagazine is expected to publish the interview with a sense of propriety and balance and without offending the law of contempt of courts or impairing the administration of justice.2. the aforesaid order is being challenged in this appeal. the learned counsel appearing for the appellant strenuously argued that the learned additional sessions judge had no jurisdiction to issue the permission in question and the order itself indicates that the learned sessions judge had passed the order mechanically without application of mind. he had also contended that though the high court had modified the said order yet the right of the jail authorities to deny interview for good reasons has been conceded by this court in smt. prabha dutt. v. union of india and others : 1982crilj148 , and therefore, the high court was not justified in issuing the impugned order. the learned counsel for the respondents on the other hand contended .....

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Feb 10 1999 (SC)

Dwaraka Das Vs. State of Madhya Pradesh and anr.

Court : Supreme Court of India

Decided on : Feb-10-1999

Reported in : AIR1999SC1031; 1999(1)CTC635; JT1999(1)SC375; 1999(I)OLR(SC)388; (1999)121PLR820; 1999(1)SCALE376; (1999)3SCC500; [1999]1SCR524; 1999(2)LC895(SC)

..... and other heads. even in regard to the percentage of profit he did not place any material on record but relied upon assessment of the profits by the income tax officer while assessing the income of the contractors from building contracts.' such a finding of the appellate court appears to be based on wrong assumptions. the appellant had never claimed rs. 20,000 ..... the value of the contract. this court in a.t. brij pal singh and ors. v. state or gujarat : air1984sc1703 while interpreting the provisions of section 73 of the contract act, has held that damages can be claimed by a contractor where the government is proved to have committed breach by improperly rescinding the contract and for estimating the amount of .....

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Mar 26 1999 (SC)

State of Tamil Nadu and Another Vs. Board of Trustee of the Port of Ma ...

Court : Supreme Court of India

Decided on : Mar-26-1999

Reported in : AIR1999SC1647; JT1999(2)SC410; 1999(2)SCALE283; (1999)4SCC630; [1999]2SCR195; [1999]114STC520(SC)

..... lands with the primary intention of doing business of selling or buying agricultural produce. this decision was approved by this court in dy. commissioner of agricultural income-tax & sales-tax v. travancore rubber & tea co. (1967) 20 stc 520 sc, and it was held that where the only facts established were that the ..... a result of research was sold, it could not be considered to be a trading activity within section 2(d) of the tamil nadu general sales tax act, 1959. again in tirumala tirupati devasthanam v. state of madras , the dispute arose with regard to the sales of silverware etc. which are customarily ..... in a case arising from andhra pradesh, the central government was held to be a 'dealer' within section 2(b) of the andhra pradesh general sales tax act, 1957. there the central government sold, through the joint director of food, foodgrains and fertilizers to the a.p. state and other states, for a ..... was held in a batch of cases that sale of unclaimed goods made the railway a 'dealer' under section 2(g) of the bengal finance (sales tax) act, 1941. the south eastern railway was a carrier of goods and its activity of selling goods which remained unclaimed was adjunctive to its principal activity as carrier ..... court held that an agriculturist did not necessarily fall within the definition of a 'dealer' under section 2(c) of the cp & berar sales tax act (act 21 of 1967), merely because he sold or supplied commodities. it must be shown that he was carrying on a business. it was held that it .....

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Mar 31 1999 (SC)

State of Himachal Pradesh Vs. Raja Mahendra Pal and ors.

Court : Supreme Court of India

Decided on : Mar-31-1999

Reported in : AIR1999SC1786; JT1999(2)SC604; 1999(2)SCALE381; (1999)4SCC43; [1999]2SCR323

..... part of the produce of the exercise of the right. the judicial committee of the privy council in raja bahadur kamakshya narain singh v. commissioner of income tax bihar and orissa , had held that royalty was an income flowing from the covenant in the lease. while dealing with the question of royalty, it was held;these are periodical payments, to be made by ..... (1924) 1 kb 171 in which it was held :whenever any body of persons having legal authority to determine questions affecting rights of subjects, and having the duty to act judicially act in excess of their legal authority they are subject to the controlling jurisdiction of the king's bench division exercised in these writs.14. the aforesaid definition was accepted as ..... government in exercise of its statutory as well as plenary executive powers can also not be accepted in the light of the functions assigned to the committee. quasi-judicial acts are such acts which mandate an officer the duty of looking into certain facts not in a way which it specially directs but after a discretion, in its nature judicial. the exercise ..... . this practice was discontinued after the forests were nationalised by the appellant-state in the year 1974, when himachal pradesh forest corporation was incorporated under the provisions of the companies act, 1956. produce of the government forests, thereafter, could be sold only to the forest corporation. ever since its incorporation the respondent-corporation continued purchasing timber and other forest produces .....

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