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The India Cements Limited Represented ... vs Director General Of Mines Safety, ... on 14 August, 2001

The inclusion of Manager assumes significance since the word "Manager" is different and distinct from the word Directors. By the said amendment, the company is empowered to nominate the managers also and therefore, the nomination of the General Managers as owners of the two units ought to have been accepted by the respondents. The learned Additional Advocate General would submit that while interpreting any provision of any enactment, the cardinal rule of construction of statutes is to read the statue literally, that is, by giving to the words used by the legislature their ordinary, natural and grammatical meaning. The learned Additional Advocate General in support of the above submission relied upon the judgments of the Supreme Court reported in Jugalkishore Saraf v. Raw Cotton Co. Ltd. and Mohammad Ali Khan v. Commissioner of Wealth Tax A.I.R. 1997 S.C. 165. According to the learned Additional Advocate General, a plaint reading of proviso (C) to Section 76 as amended by Act 42 of 1983 would mean that a manager whether he is a paid servant or a Director when anyone of the Directors is appointed as a manager. The learned Additional Advocate General would further submit that the General Managers who are qualified engineers and expert in the mining activities have the ultimate control of the respective mines and the Directors who are expertise in the various other financial, technical and other fields are not expertise in the mining area. In view of the above only, the experts in the mining field are appointed as General Managers giving a complete control of the respective mines. The learned Additional Advocate General further submitted that the General Managers have the ultimate control of the respective mines. When the ultimate control vests with the respective General Managers, they should be considered as the owners of the respective mines. The learned Additional Advocate General submitted that the nomination of General Managers as owners under proviso (C) to Section 76 has to be construed as one in conformity with the provision of Section 2(1)(l) and Section 76 of "the Act". Therefore, the learned Additional Advocate General submitted that the direction as prayed for in the writ petition should be granted.
Madras High Court Cites 20 - Cited by 3 - D Murugesan - Full Document

Smt. Geetha W/O Rangappa Walikar vs The Assistant Commissioner on 21 February, 2025

Raja Syed Mohammad Saadat Ali Khan v. Wealth Tax Officer, AIR 1963 All 488, 493. [Wealth Tax Act, 1957. S. 25 proviso(a)] In respect of discharge of oil from ship into the prohibited area in the sea, the offence is said to be committed by the owner or master of the ship. Here the word 'or' is used conjunctively and not in an alternative and ex-clusionary sene.
Karnataka High Court Cites 45 - Cited by 0 - S Govindaraj - Full Document

Khalid S/O Shri Yasin Khan vs The State Of Rajasthan on 28 September, 2021

"1. Learned counsel for the petitioner has relied on the judgment passed by this Court in Sakeel Father /o Shri Wali Mohammad Vs. State Tax Officer: SBCWP NO.13485/2018, decided by this Court on 04.07.2018 and submits that this Court has after taking into consideration the provisions of Section 129 of the Central Goods and Services Tax Act, 2017 (for short, "CGST") has observed that if goods have been seized proceedings under Section 130 of the Act can only be initiated after a fair opportunity is given to the concerned for depositing of Tax for penalty as assessed. Further, this Court after taking into consideration the provision of Rule 140 of the CGST Rules 2017 has observed that the seized goods can be released on provisional basis after execution of bond for the value of goods and furnishing of security in form of Bank Guarantee equivalent to the amount of applicable tax, interest and penalty payable.
Rajasthan High Court - Jaipur Cites 5 - Cited by 0 - I Singh - Full Document
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