NRI legal services
. As the High Court rightly pointed out, NRI Legal Services
it would obviously have been inconvenient and unnecessary to have officers appointed under the Mysore Income-tax Act continuing to function only in respect of the earlier assessment years side by side with officers appointed under NRI Legal Services
the Indian Income-tax Act also functioning in the State for assessments subsequent to April 1, 1950. Chelameswar of this Court, the topic was the Supreme Court of India, its jurisdiction and problem of arrears.
However, these respondents failed to comply with this Court's order dated May 12, 2016. Dinesh Chand Yadav, who is respondent No. We see no force in this argu- ment. Nawab to accept the plaintiff's offer of Rs. of economy and with a view to smooth and efficient management, it 541 was obviously necessary and desirable that the changeover from the Mysore income-tax law to the Indian Income-tax Act should be in the way provided by section 13 of the Indian Finance Act, 1950.by this Court was validity of
setting up of National Tax Tribunals under the National Tax Tribunal Act, 2005. The result therefore is that the appeal will be allowed, the judgment of the High Court on, reference set aside, the majority verdict of the jury Pronouncing the appellant -not guilty of the offence with which he was 444 charged accepted and the appellant acquitted and discharged and forthwith set at Appeal allowed. appointed under the Indian Income-tax Act, on the Mysore State, for the levy, assessment and collection of the tax under the State law.
State of Punjab 1995 Supp (4) SCC 259, it has been observed that extra-judicial confession requires great deal of care and caution before acceptance. They are, therefore, entitled for reinstatement without back wages. Therefore, from this batch, only he is entitled for reinstatement with back wages, as he has also filed an undertaking, in terms of this Court's order dated May 12, 2016, to the effect that he is not gainfully employed during the relevant period.
expressed the law aright in these words:- "I have however always understood that it was necessary in strict practice that judgments should be delivered and pronounced in open court. While article 277 undoubtedly authorises the continued levy of taxes lawfully levied by the Government of the State before the commencement of the Constitution and their application to the same purposes as before, even after the Constitution came into force, there is nothing in the article to warrant any implication that such taxes should continue to be levied, assessed and collected by the same State authorities as before the Constitution.
7906 of 2002 arises from the judgment dated 23. 1 in the Civil Appeal arising out of Special Leave Petition (Civil) No. " It was urged that, inasmuch as the article authorises, among others, the income-tax and super-tax, which was being lawfully levied by the Government of Mysore prior to the commencement of the Constitution to be levied and to be applied to the same purposes even after the commencement of the Constitution until provision to the contrary is made by Parliament by law, and no such law was made by Parliament till April 1, 1950, when the Indian Finance Act, 1950, was enacted, it followed by necessary implication, the Mysore law of income-tax must be applied for the levy, assessment and collection of such taxes and, as the legislative power conferred on Parliament by article 245 is subject to the provisions of the Constitution including article 277, Parliament had no power to legislate, grafting officers and authorities.
Apart from the above aspect, further question is whether providing appeals to this Court in routine, without there being issues of general public importance, is not a serious obstruction to the effective working of this Court. Khanna Memorial Lecture delivered on 8th September, 2014 by Honble Mr. 71 540 those taxes, duties, cesses, or fees are mentioned in the Union List, continue to be levied and to be applied to the same purposes until provision to the contrary is made by Parliament by law.
While striking down the Act, this Court commented upon validity of various provisions of the said Act. Special Leave Petition (C) Nos. The Nawab believing this 364 to be true entered into the contract of 7th February, 1942, with the plaintiff and accepted Rs. ) 337 judgment which is to be delivered today, and express their dissent from it. 14689 of 2015 was filed by the Revenue against the judgment dated 26. 2014 in Central Excise Appeal No. Clearly, we are met today for the first and only time to give judgment in these appeals; and it appears to me, beyond question, that Judges who have died or have retired from the court cannot join in the (1) 9 W.
State of Tamil Nadu (1998) 6 SCC 108 it has been observed that reliability of the same depends upon the veracity of the witnesses to whom it is made There should be no suspicious circumstances surrounding it. We find nothing in article 277 of the Constitution to preclude Parliament making a law providing for the levy and collection of income-tax and super-tax under the Mysore Act through authorities appointed under the Indian Income-tax Act.
Likewise, employees falling in the second category had withdrawn their offer after October 28, 2006, except Mr. 2000 passed by the Madras High Court in R. In the absence of a contract or local law or usage to the contrary, a lease of immovable property for agricultural or manufacturing purposes shall be deemed to be a lease from year to year, terminable, on the part of either lessor or lessee, by six months' notice expiring with the end of a year of the tenancy; and a lease of immovable property for any other purpose shall be deemed to be a lease from month to month, terminable, on the part of either lessor or lessee, by fifteen days' notice expiring with the end of a month of the tenancy.
Ram Sharan Rathore, both respondents in the Civil Appeal arising out Special Leave Petition (Civil) No. 21 of 2005, 9 of 2005, 51 of 2004, 10 of 2005, 44 of 2004, 38 of 2004 and 18 of 2005 respectively. nBefore acting upon it the Court must ensure that the same inspires confidence and it is corroborated by other prosecution evidence. When we apply the aforesaid test to the facts of this case, we find that insofar as those employees who fall in the first category are concerned, they had withdrawn their offer after August 01, 2005, except one Mr.
State of Tamil Nadu (1997) 8 SCC 158 it has been observed that there has to be independent corroboration for placing any reliance upon extra-judicial confession. 18426 of 2015, 18423 of 2015, 18425 of 2015, 23722 of 2015, 12282 of 2016, 16142 of 2016 and 16141 of 2016 are filed against the judgment of the Andhra Pradesh High Court in Central Excise Appeal Nos. Accordingly, we hold that the Income-tax Officer, Special Survey Circle, Bangalore, had jurisdiction to assess the appellant to income tax and super-tax in respect of the income of the period prior to the commencement of the Constitution.
10,000 as earnest money.