thinks fit: Provided that such fine leviable shall not exceed the market value of the goods confiscated, less the tax chargeable thereon: Provided further that
awards dated 22.07.2003, the Special Land
Acquisition Officer determined the market value of the
acquired lands at the rate of Rs.96,164/- per acre ... judgment dated
18.12.2009 passed in LAC No. 1659/2000 wherein the market
value was determined at the rate of Rs.5,00,000/- per acre
term "manufacturer" shall be construed accordingly; (73) "market value" shall mean the full amount which a recipient of a supply is required
open market,
especially in the light of the reasons given by the 'assessee
that such price corresponded to the market value of the goods ... market value cannot be the purchase value of electricity but
the price of the electricity which the assessee can fetch in the
open market. There
District
Bilaspur, H.P. In terms of the said award, the market
value of the acquired land stands determined,
classification wise from ... then the increase in the amount of re-
determination of the market value of the acquired land is
of
only marginal. The rates stand increased
aggregate consideration received for such shares as
exceeds the fair market value of the shares shall be treated as the
income of the assessee ... stated
as under:-
Share premium in excess of the fair market value is to be treated as
income.
" Section 56(2) provides
system, vide its
Awards including the one dated 10.02.2014 enhanced the market
value of the acquired land, at the uniform rate of Rs.1560 ... paragraph 19 held as
under:-
"19. In fixing the market value of the
acquired land, which is undeveloped or
underdeveloped, the courts have
generally
Court in
paragraph 19 held as under:-
“19. In fixing the market value of the acquired land,
which is undeveloped or underdeveloped, the courts have ... generally approved deduction of 1/3rd of the market value
towards development cost except when no development is
required to be made for implementation
District Bilaspur,
H.P. In terms of the said award, the market value of the
acquired land stands determined, classification wise from ... then the increase in the amount of re-
determination of the market value of the acquired land is
only marginal. The rates stand increased
District
Bilaspur, H.P. In terms of the said award, the market
value of the acquired land stands determined,
classification wise from ... then the increase in the amount of re-
determination of the market value of the acquired land is
only marginal.
rt
3. In terms