Court : Madhya Pradesh
Decided on : Jan-11-2002
Reported in : 2002(5)MPHT76; 2002(4)MPLJ196
..... section 44 (2) of the madhya pradesh land revenue code, 1959 from an order passed in appeal under section 41 of the m.p. ceiling on agricultural holdings act, 1960. the second question for consideration was whether power of revision under section 50 of the mplr code can be invoked and exercised against an order ..... as affirmed by the commissioner was absolutely proper and has been wrongly interfered with by the state minister.41. in d.k gupta v. high court of punjab &haryana;, 1997(1) slr 310, emphasis was laid that there should be record to show evaluation of the performance of the candidates who appeared in the interview, ..... having participated in the selection and taking a chance of getting selected, in view of law laid down by the supreme court in dr. g. sarana v. university of lucknow, air 1976 sc 2428 and om prakash shukla v. akhilesh kumar shukla and ors., air 1986 sc 1043.59. the collector also rightly found ..... may be, but, fact remains that large number of relatives were selected as mentioned above.48. in ak kraipak and ors. v. union of india, air 1970 sc 150, the selection was made by the board, one of the members of which was a candidate. selection was held to be violative of rules of natural ..... bias is likely to operate in a subtle manner. paras 11 & 14 are reproduced below:--'11. again as held by this court in a.k kraipak's case (air 1970 sc 150) (supra) reiterated in s. parthasarthi v. state of andhra pradesh, (1974) 1 service lr 427 = (air 1973 sc 2701) and followed by the .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Nagpur
Decided on : Feb-28-2002
Reported in : (2003)260ITR1(Nag.)
..... cit v. adas cycles industries (supra) on which heavy reliance has been placed by the learned counsel for the assessee before us, the hon'ble punjab & haryana high court considered these contradictory views expressed by the hon'ble rajasthan high court and hon'ble gujarat high court and keeping in view the decisions of ..... reassessment orders passed by the ao under section 147 are liable to be quashed. in support of this contention, he relied on the decision of hon'ble punjab & haryana high court in the case of cit v. atlas cycle co. (1989) 180 itr 319 (p&h) and emphasized that the ratio of the said ..... for any intendment. nothing is to be read in and nothing is to be implied. in the case of state of bombay v. automobile and agricultural industries corporation (1961) 12 stc 122, the hon'ble supreme court has observed that courts in interpreting a taxing statute will not be justified in adding ..... cpra as revenue expenditure and in any case the same being not a circular or instruction cannot be applied to all the collieries including the assessee-company universally. she also submitted that the case of poona electric supply co. v. cit (supra) relied upon by the learned counsel for the assessee is ..... gathered that after the insertion of sub-section (4) and sub-section (5) of section 37 by the finance act, 1970, any expenditure on the maintenance of a guest-house incurred after 28th feb., 1970, as also depreciation in respect of any building use as a guest-house or any assets used in such guest .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Nagpur
Decided on : Feb-28-2002
Reported in : (2002)77TTJ(Nag.)401
..... cit v. atlas cycles .industries (supra) on which heavy reliance has been placed by the learned counsel for the assessee before us, the honble punjab & haryana high court considered these contradictory views expressed by the honble rajasthan high court and honble gujarat high court and keeping in view the decisions of honble supreme ..... i e., assessment years 1989-90 and 1990-91. before us, the learned counsel for the assessee has contended, relying on the decision of honble punjab & haryana high court in the case of cit v. atlas cycles (supra). that when the main reason on the basis of which the assessments were reopened ..... for any intendment. nothing is to be read in and nothing is to be implied. in the case of state of bombay v. automobile and agricultural industries corpn. (1961) 12 stc 122, the honble supreme court has observed that courts in interpreting a taxing statute will not be justified in adding ..... as revenue expenditure and in any case the same being not a circular or instruction cannot be applied to all the collieries including the assessee-company universally. she also submitted that the case of poona electric supply co. v. cit (supra) relied upon by the learned counsel for the assessee is ..... that after the insertion of sub-section (4) and sub-section (5) of section 37 by the finance act, 1970, any expenditure on the maintenance of a guest-house incurred after 28-2-1970, as also depreciation in respect of any building use as a guest-house or any assets used in such guest .....Tag this Judgment!
Court : Allahabad
Decided on : Jul-19-2002
Reported in : 2002(4)AWC2861; [2002(94)FLR1227]; (2002)3UPLBEC2559
..... in this writ petition. dr. r. g. padia, learned senior counsel on the question of alternative remedy under section 30 of the workmens' compensation act available to the petitioner, which is the employer university chandra shekhar azad university of agriculture and technology, kanpur nagar submitted that the second respondent was not a workman within the meaning of section 2(n) of the workmen compensation ..... the petitioner is by way of appeal to the high court itself. learned standing counsel has relied upon 1987 lab ic 818 of the punjab and haryana high court relating to a case under the workmen compensation act itself wherein it was held that the entertainment of the petition under article 226 of the constitution would obviously defeat the intent and purpose of ..... . ben v. dily motwani, 1998 (79) flr 806. the respondent no. 2 had clearly alleged that he was employed in the home science department of the university on daily wage basis. it was for the university to deny the averment and that not having been done, the submission that the respondent no. 2 was excluded from the definition of workman cannot be ..... sc 197 ; collector of customs and excise, cochin and ors. v. a. s. bava, air 1968 sc 13 ; j. k. , v. sales tax officer, sector ii, kanpur and ors., air 1970 all 362 ; air 1961 sc 372. it cannot be doubted that alternative remedy is not an absolute bar and in case, the court finds in exercise of jurisdiction under article .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Jan-02-2002
Reported in : 2002(1)MPHT179
..... for the petitioners submits that writ petition is maintainable against the statutory award passed by the arbitrator under section 10a of industrial disputes act, 1947. the decision of the arbitrator is based on overruled decision of punjab & haryana high court in kuldeep singh (supra), and the decision of madras high court cannot be accepted as it stands impliedly overruled and ..... ). (d) constitutional and competently enacted legislative provisions may well remove from the scope of the act categories which otherwise may be covered thereby. (v) we overrule safdarjung (air 1970 sc 1407), solicitor's case (air 1962 sc 1080), gymkhan (air 1968 sc 554), delhi university (air 1963 sc 1873), dhanrajgirji hospital (air 1975 sc2032) and other rulings whose ratio runs ..... . santosh kumar and anr., air 1998 sc 941, all india radio and doordarshan are held to be an 'industry' within the meaning of section 2(j) of industrial disputes act. in agriculture produce marketing committee v. shri ashok harikuni and anr., 2000 (2) scslj 294 : 2000 (2) atj 682 : air 2000 sc 3116, the supreme court held that none ..... roads, etc. is held to be an 'industry' which is akin to function of public works department of state government. in agriculture produce market committee v. ashok harikuni and anr. (supra), the supreme court held agriculture produce market committee carries activity within the definition of 'industry'. the supreme court further held that sovereign functions are primarily inalienable function which .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Jan-11-2002
Reported in : 2002(1)MPHT315
..... have provided 'salary', but the parliament has not done so far. the learned counsel for the petitioners impressed upon us that under the university grants commission act, there are guidelines which give immense emphasis on the quality of education and quality of education is not achievable if proper salary/remuneration is ..... rs. 977.09 crores towards expenditure by department of scheduled castes and scheduled tribes welfare on scholarship etc. and rs. 42.39 crores in agricultural education and this expenditure forms 19.35% of the total budget of the state and is substantially higher than the allocation by the government of ..... , either by pleading paucity of funds or otherwise. we makethis position clear.' 64. it is worthnoting here that in the case of state of haryana v. ramchander, (1997) 5 scc 253, the apex court expressed the view that there cannot be disparity between the teachers who impart education in ..... has been mentioned in respect of various states, such as madhya pradesh, maharashtra, orissa, tripura, uttar pradesh, assam, rajasthan, west bengal and punjab. it is apposite to mention here that these figures have been mentioned on the basis of the recent study published in all india journal. it is ..... in the year 1958. arts faculty was introduced in 1961, post-graduate classes commenced thereafter and in 1963 ll.b. classes were started. in 1970, the college was bifurcated into three independent colleges which have been brought on record as petitioners 2 to 4. in the year 1974, the .....Tag this Judgment!
Court : Delhi
Decided on : Feb-15-2002
Reported in : 2002IIIAD(Delhi)1059; 96(2002)DLT877; 2002(65)DRJ88; 2003(1)SLJ62(Delhi)
..... d. v. prem chand gupta and anr., 1999 (10) sc 457, m/s. scooters india ltd. v. m. mohammad yaqub and anr., 2000 (7) sc 613, g.b. pant university of agriculture and technology, pantnagar, nainital v. state of uttar pradesh and ors., 2000 llr 1189, vikramaditya pandey v. industrial tribunal, 2001 llr 193, deep chandra v. state of uttar pradesh and ..... 203, gurmail singh v. principal, government college of education and ors., : (2000)illj1080sc , madan singh rawat v. ajmer central co-operative bank and ors., 2000 (84) flr 619, state of haryana and anr. v. presiding officer, labour court, rohtak and anr. 2000 1 llj 66, anz grindlays bank v. general secretary, grindlays bank employees union and ors., 2001 llr 428, ishwar ..... /- to rs. 4800/- in lieu of her reinstatement. in similar vein a three-judge bench of the apex court in ruby general insurance co. ltd. v. p.p. chopra, : (1970)illj63sc , following the immediately preceding decision as well as assam oil company v. its workmen, : (1960)illj587sc , had set aside the order of reinstatement and ordered payment of compensation equivalent ..... respondent had contended, with obvious relevance, that consequent upon the engrafting of section 11a into the industrial disputes act, in 1971, the strength of reinstatement with back wages rule has been drastically diluted. it cannot be ignored that both constitution benches in the punjab land development case (supra) and in the utkal machinery case (supra) have granted compensation and not reinstatement .....Tag this Judgment!
Court : Kerala
Decided on : Jan-31-2002
Reported in : (2002)176CTR(Ker)268; 258ITR679(Ker)
..... experience. crudities and inequities of the provisions do not render the statute arbitrary, irrational or constitutionally invalid. the supreme court of usa in secretary of agriculture v. central roig refining co., (1949) 338 u.s. 604,observed: 'this court is not a tribunal for relief for crudities and inequities of ..... j. quoting justice frankfurter in morey v. found, 254 u.s. 457 at 472, the supreme court says:'statutes are directed to less than universal situations. law reflects distinction that exist in fact or at least appear to exist in the judgment of legislators - those who have the responsibility for making ..... are therefore, unable to accept the contention.25. relying on the judgment of the supreme court in international tourist corporation and ors. v. state of haryana (1981) 2 scc 318, the learned counsel for the petitioners contends that, if the courts put too broad an interpretation on the residuary powers ..... must look beyond the classification and to the purposes of the law'. 35. in jaipur hosiery mills (p) ltd. v. state of rajasthan, (1970) 2 scc 26, while upholding a classification made on the basis of value of sold garments, the supreme court pointed out that the statute is not ..... which was affirmed by the federal court in ralla ram v. province of east punjab, air 1949 fc 81. in ralla ram's case, the question was whether the tax imposed by the punjab urban immovable properties act, 1940 was within the legislative competence of the provincial legislature or whether it was .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Sep-20-2002
Reported in : (2003)87ITD359(Hyd.)
..... shall', the import of the word 'may' has been judicially interpreted as implying mandatory nature. in this context, reference may be made to the decision of the punjab & haryana high court in the case of raj paul oswal v. cwt  171 itr 489 : 35 taxman 509. the head note of this decision reads as ..... different issue. in that case, the apex court was interpreting a statutory provision, viz., section 4(c) of the bihar land reforms act, 1950 in terms of which arrears of agricultural income-tax of the owner of the land has to be reduced from the compensation payable to him on the acquisition of the land ..... a capital asset, being any work of art, archaeological, scientific or art collection, book, manuscript, drawing, painting, photograph or print, to the government or a university or the national museum, national art gallery, national archives or any such other public museum or institution as may be notified by the central government in the official ..... as per the terms of the trust deed, these items were meant to be sold after the death of the eldest son of the settler in 1970 and the trustees have all along been trying to effect their sale, there are no statutory orders of acquisition which render the trustees' intent of sale ..... finally purchased/ acquired the jewellery of both the trusts.7. the nizam died on july 24,1967 and his eldest son also died on october 9,1970. as per the terms of the trust deed, the jewellery of the main trust has to be sold after the death of the eldest son of .....Tag this Judgment!