Court : Andhra Pradesh
Decided on : Jan-05-2007
Reported in : 2007(2)ALD375; 2007(2)ALT303
..... appellants.25. in rajender singh v. state of haryana 2005 (8) scj 630 : (2005) 9 scc 1, the supreme court interpreted the provisions of the punjab scheduled roads and controlled areas restriction of unregulated development act, 1963 and approved the action taken by the concerned authorities for demolition of illegal constructions. in the course of judgment, the supreme court observed as under ..... , son of shapurji irani, resident of house no. 1/17, kazipet, warangal district filed a declaration under section 6(1) of the urban land (ceiling and regulation) act, 1976 (for short, 'the 1976 act') on 24-8-1976 declaring the following lands:village survey nos extent in extent inac.gts. hectares.kadipikonda 64,70, 25.18 10,2992 or71,72,73 1 ..... the occupants of the premises constructed or of the inhabitants of the city at large. serious threat is posed to ecology and environment and, at the same time, the infrastructure consisting of water supply, sewerage and traffic movement facilities suffers unbearable burden and is often thrown out of gear. unwary purchasers in search of roof over their heads and purchasing ..... of the premises belonging to his clients. he also pointed out that in pursuance of the permission accorded by the then commissioner of the corporation vide order dated 30-12-2002, many commercial complexes have come up on eighteen identified roads, but the petitioners have deliberately targeted the commercial complex constructed by his clients. learned counsel then submitted that the .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Jan-08-2007
Reported in : (2007)146PLR746
..... gurgaon and constructed houses thereon.5. no. 1 for the petitioners was unable to refer to any permission granted under punjab scheduled roads and controlled areas restriction of unregulated development act, 1963 or any licence granted under the haryana development and regulation of urban areas act, 1975 for the purpose of change of land use or for setting up of a colony. reliance upon a ..... g)/2006/1697 dated 11.7.2006 issued under sub-section (4) of section 5 of the punjab schedule roads and controller areas restriction of unregulated development act, 1963 (41 of 1963).2. pursuant to the aforementioned notification, the state of haryana published a draft development plan 2021 ad for gurgaon-manesar urban complex, along with restrictions and conditions enumerated in annexures a ..... land cannot be ascertained from such certificate or record. it is a sorry state of affairs that throughout the states of haryana and punjab, agricultural land has been put to residential use. if for proper development and creation of infrastructure, the state requires roads and other things, protection cannot be granted to the petitioners who have no legal or vested right and ..... m.p. bidlan, the then deputy commissioner, gurgaon on 24.8.1994 and on the basis of the said communication contend-before us that no notice under the land acquisition act pertaining to this land was issued and as the land was not a part of any town planning scheme, the draft notification be quashed.4. we have asked the petitioners .....Tag this Judgment!
Court : Orissa
Decided on : Oct-30-2007
Reported in : 105(2008)CLT149
..... compensation to the lessee in accordance with the provisions of the orissa industrial infrastructure development corporation act, 1980 and the rules/regulations made thereunder.it has been specifically provided therein that the lessee shall be abiding by the provisions of the orissa industrial infrastructure development corporation act, 1980 and the rules/regulations made thereunder. the aforementioned act does not provide for resumption for re-entry over a lease hold ..... at and succeeds in, a resumption of possession extra judicially by physical force. the supreme court placing reliance on an earlier decision in the case of bishandas v. state of punjab : 2scr69 held that a lessor, with the best of title, has no right to resume possession extrajudicially by use of force, from a lessee, even after the expiry or ..... due to severe slump in the steel market, as the petitioner-company suffered financial constraints, it could not pay the subsequent instalments towards cost of the land and between 1997-2002, several rounds of discussions took place between the petitioner-company and the idco as well as the state government with regard to deferment of payment of instalments. the petitioner having .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jan-17-2007
Reported in : 2007(4)ALD297; 2007(2)ALT322
..... regarding taking over of possession by the state government under a panchanama on 20/7/1993 and transfer of the property initially to hyderabad urban development authority and later to a.p. industrial infrastructure corporation, the contention of the purchasers that they are in occupation/possession of the land of their respective plots purchased by them cannot be accepted ..... 456, revenue (uc-i) department, dated 29-07-2002.facts:7. the factual matrix of these cases can be broadly placed into four categories viz., (1) proceedings under a.p. land reforms (ceiling on agricultural holdings) act, 1973 (for short 'the 1973 act'), (2) proceedings under urban land (ceiling & regulation) act, 1976 (for short ' the 1976 act'), (3) the previous litigation and (4) the ..... 2scr1005 the supreme court considered the challenge made to a notification issued by chief commissioner, union territory, chandigarh, granting exemption from section 13 of the east punjab urban rent restriction act, 1949 to buildings constructed in the urban area of chandigarh for a period of five years. when the landlords of certain buildings filed suits for eviction in the ..... argument, shri chowdary relied on the judgments of the supreme court in c.s. rowjee v. andhra pradesh road transport corporation : 6scr330 s. pratap singh v. state of punjab : (1966)illj458sc and express newspapers private limited v. union of india : air1986sc872 21. shri d. prakash reddy argued that in view of the statement made by the learned .....Tag this Judgment!
Court : Supreme Court of India
Decided on : May-15-2007
Reported in : AIR2007SC1984; 2007(2)CTC273; 2007LC(SC)1166; (2007)4MLJ723(SC); 2007(7)SCALE392; (2007)5SCC447; 2007AIRSCW3752; JT2007(7)SC613;
..... tax. - (1) where energy under high tension supply is consumed in the process of manufacturing or producing the principal product in any industrial undertaking licensed under the industries (development and regulation) act, 1951 (central act lxv of 1951), no electricity tax shall be payable on the energy so consumed for a period of three years from the date of the commencement of the manufacture ..... be attracted only when the following things are established:(a) existence of an authority established by any law made by the parliament;(b)the authority must be established for regulating or developing any inter-state river or river valley and only in such case no state would make a law imposing or authorizing the imposition of tax in respect of any water ..... licensee, in exercise of its statutory power, may lay down a higher rate on the sale of power to various types of consumers having regard to the necessity to maintain infrastructure. a maximum demand charge, when levied, does not contemplate a sale or consumption of electrical energy. maximum tariff is provided for various reasons. it has been noticed by this court ..... representative v. the state of punjab : (1967)illj438sc and state of punjab v. harnek singh : 2002crilj1494 .37. it was urged that the words 'sold for consumption' would amount to 'tautology' as electrical energy can never be stored. reliance in this behalf has been placed on state of a.p. v. national thermal power corporation ltd. and ors. : 3scr278 and bses ltd. v .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on : Aug-17-2007
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
Decided on : Nov-26-2007
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 : Chennai
Decided on : Mar-02-2007
Reported in : 2007(2)CTC369
..... . the government of tamil nadu has directed the district collector to invoke 17 (1) of land acquisition act which is an emergency provision. this is a misuse of the land acquisition act and a violation of the use of its emergency provision acquiring land and developing infrastructure for the needs of foreign chemical giants cannot be construed at all as an emergency. the acquisition ..... details of the proposed industrial units in the complex and other relevant information were collected to compute the atmospheric emissions. the micro-meteorological conditions at the proposed project site will regulate the transport and diffusion of air pollutants released into the atmosphere. it is expected that with the proposed activity of petrochemical complex so2 will be much less than 80 ug ..... of social and economic welfare, the direction of foreign policy, in fact the carrying on or supervision of the general administration of the state, vide ram jawaya v. state of punjab : 2scr225 . the ratio laid down in ram jawaya case, cited supra, continues to hold good on the point [vide:(i) b.n. nagarajan v. state of mysore : (1967) ..... court to make a scrutiny of the propriety of that satisfaction of an objective appraisal of facts, vide first land acquisition collector and ors. v. nirodhi prakashu gangoli and anr. : 2scr326 .25.5.7. it is now settled legal position that decision on urgency is an administrative decision and is a matter of subjective satisfaction of the appropriate government on .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Nov-19-2007
Reported in : 143CompCas325(SC); (2008)5CompLJ369(SC); (2007)213CTR(SC)301; 297ITR176(SC); 2007(13)SCALE204; 80SCL283(SC); 2007AIRSCW7443
..... or debit, shall be shown separately.(q) a small scale industrial undertaking has the same meaning as assigned to it under clause (j) of section 3 of the industries (development and regulation) act, 1951.b. vertical formname of the company....balance sheet as at.... schedule no. figures as at the end of current financial yearfigures as at the end of previous financial year12345i ..... at fair value it brings transparency in financial reporting. today, companies undertake multifarious activities which warrants segment reporting. for example in ril we have three segments, namely, refining, industry and infrastructure. similarly, in the case of sterlite industries (india) ltd., it has different segments. each segment earns its own revenue. for example, revenue from copper, revenue from aluminium and revenue from ..... orderly manner and the power includes the power to prescribe conditions under which business/profession can be carried on. (see deepak theatre, dhuri v. state of punjab and ors. : air1992sc1519 ). the scheme of the companies act indicates that accounting standards are made mandatory. they have to be followed by the auditors. they have to be followed by the companies. the accounting standards .....Tag this Judgment!
Court : Guwahati
Decided on : Aug-30-2007
..... government has also failed to produce any material before the court relating to the utilisation of such proceeds of tax for development of any trading facilities or other infrastructures in the local areas for the payers of the tax under the act. mr. ganesh, therefore, submits that the impugned legislation cannot be termed as compensatory in nature so as to exempt the ..... basis of recompense/reimbursement. it has further been held that compensatory tax being a compulsory contribution levied broadly in proportion to the special benefits derived to defray the cost of regulation or to meet the outlay incurred for some special advantage to trade, commerce and intercourse which may, however, incidentally bring in net revenue to the government but that circumstance ..... overrule the constitutional provision prospectively. in support of his contention mr. ganesh has placed reliance on the decision of the apex court in l.c. golak nath v. state of punjab : 2scr762 and state of himachal pradesh v. nurpur private bus operators union : air1999sc3880 (in short, 'nurpur pvt. bus operators union').57. dr. saraf, in reply to the submission ..... area including a place outside', in both the clauses. further, another proviso has been added to section 3(2) of the act. the said act was further amended by the assam entry tax (amendment) act, 2002, which came into effect from may 9, 2002, amending the definition of 'motor vehicle' under section 2(1)(f), 'purchase value' under section 2(1)(h), inserting sub .....Tag this Judgment!