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Judgment Search Results Home > Cases Phrase: income tax act Year: 1988 Page 100 of about 1,685 results (0.121 seconds)

Aug 26 1988 (SC)

Commissioner, Sales Tax, U.P., Lucknow Vs. Anoop Wines, Khuldabad, All ...

Court : Supreme Court of India

Decided on : Aug-26-1988

Reported in : AIR1988SC2042; JT1988(3)SC631; 1988(2)SCALE550; 1988Supp(1)SCC731; [1988]Supp2SCR599; [1988]71STC262(SC)

..... this case. it is not a question of sustaining jurisdiction by reference to a wrong section as was done in the case of l. hazari mal kuthiala v. income-tax officer, special circle, ambala cantt. and anr. : [1961]41itr12(sc) where this court held that if a particular action is valid under one section, it ..... been justified on clause (c) of section 8-a(1) being a dealer who would, but for any exemption made or granted under the act, be liable to pay tax thereunder, provided his actual or estimated turnover for the assessment year is not less than fifty thousand rupees. this point was never agitated before the ..... his order dated 16th december, 1977 imposed penalty of rs. 4,500 for non-registration under section 15a(i)(g) of the uttar pradesh sales tax act, 1948 (hereinafter called 'the act'). section 15a empowers the assessing authority, if satisfied, that any dealer had not done certain things as contained in the various sub-clauses of sub- ..... 8-a(1)(c) the imposition of the penalty which was sought to be sustained and maintained under clause (d) of section 8-a(1) of the act cannot be sustained in this case by reference to clause (c).6. in the premises, the high court was right in the view it took. the ..... be liable to penalty. the dealer is liable if he fails to obtain transit pass or to deliver the same as provided in section 28-b of the act. it is on this score, that is to say, failure to obtain or deliver transit pass that the dealer was found guilty and was penalised. against .....

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Feb 09 1988 (SC)

Kashmiri Lal and ors. Vs. State Bank of Patiala

Court : Supreme Court of India

Decided on : Feb-09-1988

Reported in : AIR1989SC566; JT1988(1)SC293; (1988)IILLJ217SC; 1988(1)SCALE318; (1988)1SCC596

..... subsidiary bank of the stste bank of india. the respondent-bank framed a set of service regulations in 1979 under section 63 of the state bank of india (subsidiary banks) act, 1979 with a view to rationalizingthe services w.e.f. 1.10.1979. implementation of the scheme by the respondent-bank under the regulation proceeded under a mis conception that .....

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Jul 22 1988 (SC)

State of Orissa Vs. Dandasi Sahu

Court : Supreme Court of India

Decided on : Jul-22-1988

Reported in : AIR1988SC1791; 1988(2)ARBLR384(SC); 67(1989)CLT247(SC); JT1988(3)SC364; 1988(2)SCALE285; (1988)4SCC12; [1988]Supp1SCR562; 1988(2)LC463(SC)

..... that clause 11 of the contract between the parties made on these matters the decision of the engineer incharge final and binding. hence, inasmuch as the arbitrator has purported to. act upon this field which was only to be decided by the engineer-in-charge, the award was bad. the disputes over which the arbitrator has purported to make an award ..... of a particular case. it is clear from the facts that the arbitrator is a highly qualified person having several indian and foreign degrees and at the relevant time was acting as chief engineer-in-charge of the state government. having regard to the nature of claims involved and the fact that the additional work has been done for which large .....

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Dec 02 1988 (HC)

Shardaben B. Mafatlal Vs. Commissioner of Income-tax

Court : Mumbai

Decided on : Dec-02-1988

Reported in : (1989)75CTR(Bom)162; [1989]177ITR463(Bom)

..... the shares should be taken at rs. 173 per share on the basis of the value determined by the valuers for wealth-tax purposes in terms of section 24(6) of the wealth-tax act, 1957, in the case of the trustees of maithili family trust for the assessment year 1967-68. the departmental authorities as ..... the question reads thus:'whether, in the absence of any specific rule under the gift-tax act providing for the manner of valuation of unquoted equity shares, the tribunal was in error in looking into rule 1d of the wealth-tax rules, 1957, as a guide for the purposes of ascertaining, in accordance with the ..... which are not quoted at the stock exchange, shares need not be valued on the break-up method in terms of rule 1d of the wealth-tax rules, if the company is a going concern. it was held that the profit-earning method was the only method which could properly be applied for ..... the mysore high court in the case of j. krishnamurthy : [1974]96itr87(kar) , dealing with rule 1d of the wealth-tax rules in the context of section 36 of the estate duty act. following the said decision, the tribunal confirmed the order of the departmental authorities in this regard.3. it is submitted before ..... well as the tribunal held that the fair market value of the unquoted shares was required to be computed in accordance with rule 1d of the wealth-tax rules. in .....

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Dec 16 1988 (SC)

Kehar Singh and anr. Vs. Union of India (Uoi) and anr.

Court : Supreme Court of India

Decided on : Dec-16-1988

Reported in : AIR1989SC653; 1989CriLJ941; 1989(1)Crimes238(SC); JT1988(4)SC693; 1988(2)SCALE1565; (1989)1SCC204; [1988]Supp3SCR1102

..... rajasthan and ors v. union of india : [1978]1scr1 , to hold:.so long as a question arises whether an authority under the constitution has acted within the limits of its power or exceeded it, it can certainly be decided by the court. indeed it would be its constitutional obligation to do ..... on its merits except within the strict limitations defined in maru ram, etc. v. union of india : 1980crilj1440 . the function of determining whether the act of a constitutional or statutory functionary falls within the constitutional or legislative conferment of power, or is vitiated by self-denial on an erroneous appreciation of the ..... sentence by amendment alters the terms of the judgment itself and is judicial act as much as the imposition of the sentence in the first instance. the legal effect of a pardon is wholly different from a judicial supersession of ..... distinguishable. to render judgment is a judicial function. to carry the judgment into effect is an executive function. to cut short a sentence by an act of clemency is an exercise of executive power which abridges the enforcement of the judgment, but does not alter it qua a judgment. to reduce a ..... to pardon rests on the advice tendered by the executive to the president, who subject to the provisions of article 74(1) of the constitution, must act in accordance with such advice. we may point out that the constitution bench of this court held in mam ram v. union of india : 1980crilj1440 , .....

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Jan 15 1988 (SC)

Land Acquisition Officer, City Improvement Trust Board Vs. N. Nagappa ...

Court : Supreme Court of India

Decided on : Jan-15-1988

Reported in : JT1988(1)SC259; 1988Supp(1)SCC573

1. the question before the court as to whether for the purpose c ascertaining the market value, date c issue of the notification under section 16 of the city of bangalore improvement act, 1945 (bangalore act) is the relevant date for the purpose c valuation or whether the date of issue of the notification under section 18 of the said act is the material date for this purpose. this court has taken the view that the date of issuance of the notification under section 16 of the said act would be the relevant date for the purpose of determining the marks value of the land in question having regard to the fact that section 16 can be equated to section 4(1) of the lal acquisition act in the land acquisition officer, city improvement trust boar bangalore v. h. narayanaiah etc. el reported in a.i.r. 1976 s.c. 2402. since the point is covered in favour the appellant by the aforesaid decision, we allow the appeal, aside the judgment and order of the karnataka high court and remit to matter to the high court with the direction to decide the matter afresh on evidence on record, so as to determine the market value of the land under acquisition as on the date of. the publication of the notification under section 16 of the bangalore act. there will be no order as to costs.

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Aug 08 1988 (HC)

Commissioner of Income Tax Vs. Agarwal Constructions.

Court : Rajasthan

Decided on : Aug-08-1988

Reported in : (1988)72CTR(Raj)248

..... ganesh dass shreeram vs . ito : [1988]169itr221(sc) . it was held by the supreme court that where the advance tax covers the entire amount of tax assessed by the ito under the it act, there is no question of charging the registered firm with interest even though the return is filed by it beyond the time allowed. following this ..... justified in holding that no interest under s. 139(8) is chargeable treating the firm as unregistered firm in a case where no tax is payable by the firm as registered firm while explanation (2) to sub-s. (8) of s. 139 clearly speaks the determination of ..... tax payable treating the firm as an unregistered firm for charging interest under s. 139(8).'2. the relevant assessment year is 1981-82. the assessee is a registered firm ..... which filed the return late. however, on completion of the assessment, it was found that no tax was due from the assessee and in fact the assessee was entitled to refund of some amount taking into account the tax which had already been paid.3. the point involved for decision is concluded by the supreme court decision in ..... by the courtthis reference is under s. 256(1) of the it act at the instance of the revenue to answer the following question of law, namely :'whether, on the facts and in the circumstances of the case, the tribunal was legally .....

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Oct 05 1988 (HC)

Zia-ur-rahaman Vs. Regional Transport Officer

Court : Karnataka

Decided on : Oct-05-1988

Reported in : ILR1989KAR799

..... observed that section 32 of the motor vehicles act conferred powers on the regional transport officers of states to approve alteration of the seating capacity and such approval cannot be undone by another state.15. ..... india tourist omni bus.on 30-6-1985, the petitioner surrendered the documents of the vehicle in question before the respondent claiming exemption from payment of tax from 1-7-1985. on 8-10-1985, the petitioner requested for release of the documents after the period of non-user was over, to ..... all the state under section 70 of the motor vehicles act.14. i had also occasion to point out the very same anamoly in muneer ahamad v. the assistant regional transport officer, kolar gold fields and ..... of the said writ petitions has pointed out the anamoly brought about by each state having different rules framed under section 70 of the motor vehicles act and has further observed that it is for the various state governments to tackle this situation in order to see that uniform rules are framed by ..... of rule 216 as long as it was covered by an all india tourist permit, it was therefore held that section 32 of the motor vehicles act could not be relied upon by the petitioner and rule 216 was rightly applied.two other decisions relied upon by the learned government pleader are;i) .....

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Aug 02 1988 (HC)

B. Sundara Gowda and Ors. Vs. MartIn D'Souza

Court : Karnataka

Decided on : Aug-02-1988

Reported in : AIR1989Kant207; ILR1989KAR1851; 1988(3)KarLJ447

order1. there is a technical error in the impugned order. the revision petitioners who were the plaintiffs in the trial court are aggrieved by the order passed by the civil judge, mangalore, allowing the appeal filed by the defendant in o. s. no. 48/86 on the file of the principal munsiff, puttur. the principal munsiff, puttur had declined to pass an order on i.a. ii in the said suit holding that the same shall be disposed of along with the suit. aggrieved by the same, the defendant preferred an appeal before the civil judge, puttur. but, however, when the matter was pending before the civil judge, puttur, the case was withdrawn by an order made by the district judge, mangalore suomotu and directed to be heard by the civil judge, mangalore. counsel for defendant- appellant appeared before the transferee court and the counsel for plaintiffs-respondents failed to appear. in that circumstance, an order came to be passed remanding the matter to the munsiff, puttur directing him to dispose of i.a.ii. against the said order the plaintiffs respondents have f fled this revision inter alia contending that they had neither notice of the transfer nor an opportunity of being heard by the learned civil judge at mangalore, which was the transferee court.2. a perusal of the order sheet, shows that the order directing transfer of the suit was made on 27-10-1987. the records were therefore sent to the transferee court and the case was called there on 12-11-1987. on 12-11-1987 neither of the .....

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Oct 11 1988 (SC)

Maharashtra State Co-op. Cotton Growers' Marketing Federation Ltd. Vs. ...

Court : Supreme Court of India

Decided on : Oct-11-1988

Reported in : AIR1989SC485; (1988)90BOMLR525; 1989LabIC1040; (1989)ILLJ57SC; 1989MhLJ264; 1988(2)SCALE1005; 1989Supp(1)SCC226; [1988]Supp3SCR472

..... within the purview of items nos. 6 and 9 of schedule iv of the maharashtra recognition of trade unions and prevention of unfair labour practices act, 1971. no reason has been given by the industrial court why the complaints come within item no. 1 of schedule iv and, as such ..... appellant, the appellant was bound to accept the respondents as permanent employees and not to treat them as seasonal employees or temporary employees. this act on the part of the appellant amounts to unfair labour practice.9. we do not find any justification for the finding of the industrial court ..... .item 9. failure to implement award, settlement or agreement.6. in this connection, we may refer to section 5(d) of the said act which provides that it shall be the duty of the industrial court to decide complaints relating to unfair labour practices except unfair labour practices falling in ..... appellant as contained in items nos. 6 and 9 of schedule iv to the maharashtra recognition of trade unions and prevention of unfair labour practices act, 1971. items 6 and 9 are as follows:items 6. to employ employee as 'badlis', casuals or temporaries and to continue them as such ..... the marketing federation', the chief agent in the cotton monopoly scheme under the provision of section 42 of the maharashtra raw cotton (procurement process of marketing) act, 1971. the activities of the marketing federation extended to various agricultural produce including food grains. in february, 1984, the government carved out the operation .....

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