Court : Kerala
Reported in : (1989)76CTR(Ker)139; 176ITR481(Ker)
..... types of liquors could be noticed from very early times. as o'hagan observed :'the burden of tax varied depending on what beverage type was consumed ...' (emphasis supplied).(see the rationale for special taxes on alcohol: a critique, 1983 british tax review, page 370 at 371).31. the budget introduced in the house of commons in 1882, increased the duties on ..... hazards. why pick up three among these articles and subject them to this harsh and hard treatment, by a very unbearable burden in the form of tax there is no rationale involved and no good effect achieved by such an adventurous venture on the part of a prime parliament--is the additional contention. violation of article 14 will imperil the life ..... tax revenue for the english government in the 19th century. it is unnecessary to survey the theoretical aspects of the rationale for special taxes on alcohol. a very illuminating article is available in 1983 british law review, at page 370, 'the rationale for special taxes on alcohol : a critique' by john w, o' hagan. he had separately dealt with the two broader .....Tag this Judgment!
Court : Rajasthan
Reported in : RLW2005(3)Raj1700; 2005(1)WLC387
..... universities would now participate in the common exam. therefore, only a every few deemed universities and central universities remain to be converted. in view of the statutory position and the rationale given above, the committee recommends that all central/deemed universities should participate in the common exam during 2003.b. for 2002 exam, some of the universities did not participate conveyed ..... the professional councils, central/deemed universities, state governments, central board of secondary education-cbse, central counseling board-ccb were taken into consideration.the committee felt that there is a strong rationale for common admission test (s) at the national level for maintenance of standards, in the interest of students and parents and for ensuring transparency and objective in admissions. the committee ..... by the government of india to streamline admissions to under-graduate programme leading to professional qualifications, in its report dated july 30, 2002 pointed out that there was a strong rationale for common admission test(s') at the national level for maintenance of standards in the interest of students and parents and for ensuring transparency and objectivity in admissions. the committee .....Tag this Judgment!
Court : Mumbai
Reported in : 2009(111)BomLR3617; (2009)225CTR(Bom)140; 317ITR66(Bom); 184TAXMAN400(Bom)
..... be described as a date of imaginative exercise having no basis or rationale whatsoever.27. by fixing such an unrealistic and arbitrary cut-off date, into which of the two abovementioned classes an applicant would fall, depended entirely on the fortuitous circumstance of ..... 1st june 2007, the act permits the filing of fresh applications before the settlement commission - a clear recognition by parliament that the assumptions made by the wanchoo committee and the rationale given by it for establishing the settlement commission are still valid and applicable. in the present circumstances, the choice of 31st march 2008 as the cut-off date cannot but ..... both tax and interest on admission itself of the application.26. in our opinion, the choice of 31st march 2008 as the cut-off date is not supported by any rationale reasons. from the statistics of the income-tax department itself it is indisputable that the cut-off date of 31st march 2008 for disposal of all applications filed prior to .....Tag this Judgment!
Court : Delhi
Reported in : 1995IVAD(Delhi)285; 60(1995)DLT597; 1995(35)DRJ434
..... special army instruction 4/s/74 is not retrospective, to my mind, is without force. the question is not whether this instruction is prospective or retrospective but what was the rationale nexus for depriving the officials like the petitioner vide para 5 of afi.142/62. from the facts which have come on record, it appears that this instruction was issued ..... to show as to why the same airman when undergoes training at indian military academy should be deprived of the same benefit. on account of this discrimination which had no rationale the army authority issued instruction no.4/s/74 which is reproduced as under: 4/s/74.grant of regular commission in the army through the indian military academy, dehra ..... of the state must satisfy the test and standard of reasonableness. there is no intelligible differentia which distinguishes officials like the petitioner from other individuals similarly placed. there is no rationale differentia, nexus between such persons. to deprive a class as a whole from the benefit which if the member of that class of having taken training under naval or air ..... said instruction, the said instruction was made inapplicable to petitioner because the petitioner underwent training at ima. this condition in para no.5, petitioner says is arbitrary and without any rationale. para no.2 of the said instruction clearly provides that it would apply to the cadets at the national defense academy or naval and air force establishments. they will receive .....Tag this Judgment!
Court : Mumbai
Reported in : 2004(4)ALLMR223; 2004(5)BomCR825
..... in possession of tenants on the one hand and in possession of owners, occupiers or other persons on the other hand is artificial, irrational and discriminatory without there being any rationale with the object sought to be achieved. such classification, therefore, must be held arbitrary, unreasonable and violative of articles 14, 19 and 21 of the constitution.4. notice was issued ..... based on intelligible differentia and cannot be termed as reasonable classification. moreover, it also cannot be said that such classification, even if it is held to be reasonable, has any rationale to the object sought to be achieved thereby, namely to avoid danger to human life. such classification, therefore, is hit by article 14 of the constitution and the benefit of ..... be achieved thereby.29. in the instant case, the twin test is not satisfied. a classification between owners and tenants is neither based on intelligible differentia nor it has a rationale nexus to the object sought to be achieved. if the intention is to protect persons from any casualty keeping in view the nature and condition of the building, it is .....Tag this Judgment!
Court : Mumbai
Reported in : 1995(4)BomCR688
..... above submission made on behalf of the petitioner is thus devoid of any merit and has to be rejected. 25. it is then necessary to see that there is no rationale behind the recommendations of the co-ordination committee, which requires that the whole of the service of the demonstrator/tutors should be taken into consideration while giving them the benefit ..... treated as lecturers from the dates of their appointment in their posts of demonstrator/tutors and not from 1.7.1975 on the ground that the said date has not rationale. in fact no such claim could be made any any rate prior to the date on which they attained the qualifications requisite for the post of lecturer. so, the petitioners ..... service as lecture for higher grade and pay-scale. the recommendations of the co-ordination committee and its acceptance by the executive council of the nagpur university has thus no rationale. 28. in the result, all the writ petitions fail and are dismissed. no costs.Tag this Judgment!
Court : Mumbai
Reported in : 1999(5)BomCR446; 1999CriLJ2140
..... activities was there then despite the unexplained delay in the issuance of the detention order the live-link between the prejudicial activities of the detenu and the rationale of clamping a detention order on him would not be lost and the detention order would not be vitiated.' 37. importing the said legal ratio, the bench of this court ..... in the issuance for of the detention order would be fatal and the same would be vitiated because the live-link between the prejudicial activities of the detenu and the rationale of clamping a detention order on him would be snapped. on the converse if there is material to show that the propensity and potentiality of the detenu to commit prejudicial ..... vitiate the same. in such cases, it will only be vitiated if on account of delay the live like sic link between the prejudicial activities of the detenu and the rationale of clamping a detention order on him is snapped. for determining whether such a live link has been severed or not, the propensity and potentiality of the detenu to commit .....Tag this Judgment!
Court : Mumbai
Reported in : 2003(1)BomCR363
..... programme. this tie and this allegiance is what confers predictability on the functioning of representative bodies, and without this predictability, governments formed by parties cannot be strong and stable. the rationale of parliamentary system being to provide a stable government by a party and its representatives committed to policies endorsed by electorates to the extent the conduct of a representative ignores ..... this rationale, he fails in his duty and obligation.'29. in prakash singh badal v. union of india a.i.r. 1986 p&h; 263, the full bench of punjab & haryana high .....Tag this Judgment!
Court : Mumbai
Reported in : (1998)100BOMLR596
..... authorities to take recourse to the most effective methods stipulated by law to have the detention order executed, the live link between the prejudicial activities of the detenu and the rationale of clamping the detention order on him has been snapped and the detention order instead of being preventive has become punitive. consequently the detention order has to be set aside ..... the genuineness of the subjective satisfaction of the detaining authority to preventively detain the detenu but also severs the live link between the prejudicial activities of the detenu and the rationale of clamping a detention order on him. coercive measures like those contained in section 7 are meant to be resorted to without undue delay.in this connection, we would like .....Tag this Judgment!
Court : Karnataka
Reported in : 2006(6)KarLJ672
..... following:reasons9. the full bench decision of this court in gururaj gurunath govind rao mutalik desai's case has clearly laid down that the full bench cannot subscribe to that rationale in srimanmaharaja niranjan jagadguru mallikarjuna murugarajendra mahaswamy's case reported in ilr 1986 kar. 1059 and has observed as follows in para-16 of the judgment'in srimanmaharaja niranjana jagadguru ..... pointed out therein that the expression rendering an appellate authority as final would be rendered otiose, if it were a subject matter for revision. but we cannot subscribe to that rationale, with respect, because where an order of authority is rendered final whether the same is subject to further revision should be understood in the light of the decisions of the ..... said observations only to contend that revision lies.12. it is clear from the observations culled out above that the full bench has held that it cannot subscribe to the rationale in the decision in : ilr1986kar1059 that when the order passed in appeal is final no revision lies and it has been held that the same has to be considered under .....Tag this Judgment!