Court : Punjab and Haryana
Reported in : (2003)134PLR280
..... the guise of road tax whereas the respondent maintain that it is levy of road tax on transport vehicles carrying passengers for the user of infrastructure such as road and is regulatory and compensatory in nature. the claim of the petitioners is based on the statement of objects and reasons and ..... s. khaira, appeared on behalf of the petitioners and challenged the levy of special road tax under the new provisions incorporated in the motor vehicles act by the punjab act no. 22 of 1993.10. the first ground of attack is that the special road tax imposed vide the impugned amendment is nothing but ..... steel co. ltd., jamshedpur, (1976)2 s.c.c. 123. he also relied on the judgment of the allahabad high court in the co-operative cane development union ltd v. the town area committee, pipraich distt. gorakhpur, 1982 all.l.j. 25. reliance was also placed on the judgment of the supreme ..... a fair contributive share of the cost of constructing and maintaining the public highways and facilities furnished and to defray the expenses of administering the police regulations enacted for the purpose of ensuring the public safety, the method used by the state for imposing tax does not seem to be of great ..... , the legislature had merely evolved a method and measure of compensation demanded by the state but the tax continues to be compensation and charge of regulation.18. the learned counsel for the respondents then contended that the formula of calculation of special road tax can not be said to be unreasonable .....Tag this Judgment!
Court : Punjab and Haryana
Reported in : (2004)136PLR238
..... no. 4936 of 2001 haryana builders ltd., gurgaon v. haryana urban development authority and ors., decided on 8.3.2002. in d.l.g. builders pvt. ltd. v. adviser to the administrator, chandigarh and ors. (supra), the court examined the scheme of the capital of punjab (development and regulation) act, 1974 and after making reference to the various decisions including the judgments ..... as and when the inhabitation takes place. it is incorrect to say that no external development works have been carried out in the area. the external development work has already been carried out and are still being carried out as development work in an ongoing process. the developed infrastructure, like gurgaon water supply channel, water treatment plant, sewage treatment plant, road, network ..... the sector dividing roads as well as the gurgaon-sohna road after widening, have to be lit and for that purpose, necessary high voltage lines with poles and other infrastructure have to be installed at the roads. since the roads only have not been laid, obviously the electricity lines and the poles have not been laid. thus, ..... , street light, various community buildings is the part of external development work and expenditure had been incurred by huda on those. the external development works are to be commensurate with the .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (2008)114TTJ(Ahd.)145
..... the activity of the dairy business cannot be termed as agricultural activity. alternative claim classifying itself as food processing industry (under clause 27) of the first schedule to the industrial development regulation act), wherein as food processing industry is stated to include (i) canned fruits and food products, (ii) milk food, (iii) malted foods, (iv) flour, and (v) other processed foods, ..... regular audited fund utilization reports of the disbursed amounts. it is noticed that the aforesaid disbursements of the amounts by the appellant was done in the following categories: a infrastructure facilities for procurement, processing & marketing.loans/grants the appellant has claimed that though the amounts spent were shown as grants but in fact the same were expenditures incurred on ..... by the assessee in the earlier years. the intention of the assessee was evident from the fact that everything regarding the change was the enactment of the finance act, 2002 making the assessee liable to tax.7. we have heard the parties and considered the rival submissions. let us first discuss the impact of section 44 of the nddb ..... trust was entitled to switchover to the cash method of accounting in view of the peculiar circumstances in which the trust was placed. the punjab & haryana high court in the case of cit v. punjab state industrial development corporation ltd. (supra) also held that the assessee was a government company. it had adopted a procedure after thorough examination of the matter .....Tag this Judgment!
Court : Chennai
Reported in : (2008)1MLJ21
..... similar situation came up for consideration before the supreme court in the absence of rule providing for competent authorities in respect of engineering colleges under the tamil nadu private colleges (regulation) act, the supreme court in the decision reported in [p.kasilingam and ors. v. p.s.g. college of technology and ors.] held that if the rules are not framed prescribing ..... is a hard- and-fast definition, and no other meaning can be assigned to the expression than is put down in definition'. (see : gough v. gough (1891) 2 qb 665; punjab land development and reclamation corporation ltd. v. presiding officer, labour court : (1990)iillj70sc . the word `includes' when used, enlarges the meaning of the expression defined so as to comprehend not only ..... the inspectorate of matriculation schools under the control and supervision of the director of school education - vide g.o. ms. no. 2678, education, dated 29.12.1977 necessary staff and infrastructure was provided.25. the so-called code applicable to the matriculation schools and recognised by the director of school education came into force with effect from 01.6.1978. the ..... the matriculation code applicable to matriculation schools. but it is a private school in terms of section 2(7)(c) of the private school act.(c) the correctness of the judgment of the learned judge reported in 2002 w.l.r. 688 [tamil nadu matriculation and cbse school teachers' association v. state of tamil nadu and ors.] holding that the private schools .....Tag this Judgment!
Court : Karnataka
..... placed on record to show that the layout plan is approved by the government. several laws related to greenbelt area. comprehensive development plan, bangalore- mysore infrastructure corridor area, minor forest area etc are violated. there may be several other illegalities and acts of abuse of power which are not brought on record. the key attributes of good governance liked transparency, responsibility and accountability ..... dismissed. in support of this contention reliance is placed on some decisions. i decline to accept this contention of learned counsel for the respondents. the supreme court in state of punjab versus gurudayalsingh (1980)2 scc 471 held as under:legal malice is gibberish unless juristic clarity keeps it separate from the popular concept of personal vice. pithily put, bad faith ..... , the land owners and the general public will be under the impression that the same is for a genuine public purpose, rules, regulations and procedure is followed. at a later stage, if it comes to light that rules, regulations and procedure is not followed, no uniform policy is adopted, pick and choose policy is adopted and for extraneous considerations some lands are ..... 6 in survey no. 226 of b.m. kaval village measuring 10.12 acres and 5.12 guntas was proposed to be acquired in the preliminary notification dated 07.11.2002. but in the final notification dated 09.09.2003 the land in survey no. 226 came to be left out. but, surprisingly, respondent nos. 2 and 3 executed two registered .....Tag this Judgment!
Court : Punjab and Haryana
..... 4. kumar brothers (chemists) (p) ltd. vs. union territory of chandigarh, 2008(3) rcr (civil) 4 42. his next contention was that, as per section 22 of the capital of punjab (development & regulation) act, 1952, a notification would have to be issued again if the fee is changed and, as such, the order dated 14.07.2008 could not supplant or override what was ..... learned counsel submitted that even though the chandigarh administration had decided to maintain a separate fund in respect of all the fee collected and to spend the same on various infrastructure development/maintenance projects, however, the same was not because the levy was being treated as a compensatory fee but only because it was decided that it would be utilized in that ..... with see annexure c . (statement showing calculation of conversion fee) .. annexure c ., as already noticed many a time hereinabove, having given the detailed history of all the auctions held from 2002 till 11.12.2004, fixes the average price, taking into account all the auctions held prior to the date of promulgation of the notification in september 2005. thereafter, the fee ..... the scheme was notified. he thus, reiterated his basic contention that since annexure c . of the notification gives the average price showing therein the price fetched in auction held from 2002 to 2004, which was the last auction before the notification of the scheme, the implication was obvious that upon another/other auction(s) taking place, the price fetched therefrom would .....Tag this Judgment!
Court : Karnataka
..... ltd., in re [(2009) 150 comp case 280 (all)] wherein conditions were imposed on arcil is also relied upon. further, the decision in the case of haryana state industrial and infrastructure development corporation vs- haryana concast ltd. and another [(2010) 158 comp case 168 (p and h) (db)] is relied. the said decision is more exhaustive wherein the above cited two decisions ..... made thereunder shall be in addition to, and not in derogation of, the companies act, 1956 (1 of 1956), the securities contracts (regulation) act, 1956 (42 of 1956), the securities and exchange board of india act 1992 (15 of 1992), the recovery of debts due to banks and financial institutions act, 1993 (51 of 1993) or any other law for the time being in force ..... mysore, bank of baroda and icici bank, has exercised its right under section 13 of the securitisation and reconstruction of financial assets and enforcement of security interest act, 2002 (hereinafter referred to as the sarfaesi act). in that context, the second respondent herein had objected to the passing of the winding up order. but, this court on holding that the secured creditors ..... laid down by the honble supreme court in rajasthan financial corporations case (supra) while considering the provision of rddb act.19. the learned counsel for the applicant has relied on the decision of the division bench of the punjab and haryana high court, in the case of dhir and dhir asset reconstruction and securitization co. ltd. vs- air liquide north .....Tag this Judgment!
Court : Supreme Court of India
..... (nct of delhi) versus sanjay, (2014) 9 scc772 had occasion to consider the 242 provisions of section 22 of the mines and minerals (development & regulations) act, 1957 which provision is similar to section 47 of the aadhaar act. the question arose that whether in case the complaint has not been filed by the authority under section 22, whether cognizance can be taken of ..... subcontinental nation, which was an imperative for a populace that was largely illiterate, poor and disproportionately situated in rural societies that had limited access to many essential social goods and infrastructural facilities.278 . by establishing these positive obligations of the state, the members of the responsibility of future indian governments to find a middle way between individual liberty and the ..... same force as an order or decree of the supreme court. 73. relying on section 6(2), which was introduced by way of the amendment act, 2002 (act 14 of 2002) that came into force from 6-8-2002, it is submitted by mr rohatgi that the jurisdiction of this court is ousted as it cannot sit over in appeal on its own decree. ..... court unless the same totally falls outside the constitutional framework or the constitutional interpretation fails to recognise such dynamism. the constitution bench in gian kaur [gian kaur v. state of punjab, (1996) 2 scc648:1996. scc (cri) 374]. , as stated earlier, distinguishes attempt to suicide and abetment of suicide from acceleration of the process of natural death which has commenced .....Tag this Judgment!
Court : Delhi
..... the court of competent jurisdiction, for committing the said offences punishable under sections 3/4/5/20/21 of the prevention of terrorism act, 2002 (no. 15 of 2002), being involved in criminal conspiracy to commit the said offences with the intention of waging war against the government of india, apart ..... new delhi produced the registration particulars of the car and deposed that as per the record, the car stands registered in the name of infrastructure leasing and financial services ltd. who were the original registered owners. he proved ex.pw.54/1 being the registration certificate of the car ..... courts will presume that mechanical instruments were in order at the material time", operates with full force.290. experience has shown to us that development in computer networking, access, control, monitoring and systems security are increasingly making it difficult for computer errors to go undetected. most computer ..... more states) and intra-state wars (civil wars conducted between two or more parties within a single state). traditionally, civil wars have been regulated by international law only to a limited extent. more recently, in view of the frequent incidence and ferocity of internal armed conflicts, the volume ..... a more serious and onerous responsibility on the high court in dealing with the present appeals."d) . charan singh v. state of punjab"16. ordinarily in a criminal appeal against conviction the appellate court can dismiss the appeal if the court is of the opinion that there .....Tag this Judgment!
Court : Delhi
..... by controller general, indian bureau of mines (ibm)/appellant no.2 in his capacity as the administering authority exercising statutory jurisdiction under the offshore areas mining (development and regulation) act, 2002 (hereinafter referred to as the oamdr act ). all the facts relevant with regard to the issue have been dealt with in-extenso by the learned single judge from paras 4 to 8 of the ..... notification was issued in the first place. in this regard, we may take note of the law laid down by the hon?ble supreme court in the case of industrial infrastructure development corporation vs. commissioner of income tax, mp, (2018) 4 scc494wherein in paras 21 and 22 the hon?ble supreme court has dealt with the legal issue in the following manner ..... beneficiary of the largesse of the government, respondent 5 could say that, but it is not possible for us to accept the same. in tarlochan dev sharma v. state of punjab [(2001) 6 scc260: air2001sc lpa1842019 & conn. matters page 60 of 78 2524]. what is observed by this court is relevant for our purpose: (scc p. 273, para16) 16. in the ..... that the notification dated 07.06.2010 was never meant for atomic minerals cannot be accepted for the following reasons: (a) the offshore areas mining (development and regulation) act, 2002 under section 3(1) clearly states that the said act shall apply to all minerals in the offshore area including any mineral prescribed in the notification issued under clause (g) to lpa1842019 & conn. matters page .....Tag this Judgment!