Education laws-Right to demand by an examinee an
inspection, verification and revaluation of answer books-
Constitutional validity of Regulation 104(3) of the
Maharashtra ... mentioned by the candidate are in tact.
Clause (1) also speaks of revaluation and prohibits
revaluation of the answer books or supplements. Clause
aggregate. Being aggrieved, the said respondent filed writ petition
seeking direction for revaluation of the paper of Civil Law - II and
appointment to the said ... reply before the High Court submitting
that there was no provision of revaluation in the Himachal Pradesh
Judicial Service Rules, 2004 (hereinafter called
equivalent of Rs.1,58,057 was shown as "difference on
revaluation of the estates, gardens and house properties" on
the dissolution ... wrote to the assessee that the
revaluation difference of Rs.1,58,057 should have been
brought to tax in the previous year. The assessee
estimated
liability for gratuity-Treatment of interest on capital
reserve attributable to revaluation of assets-Principles for
determining allowance for direct taxes that employer ... ground that the capital reserve
was artificially arrived at by a mere revaluation of the
company's fixed assets as on April
basis of this moderation and
as a result of
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revaluation of one answer book of one candidate, a second
list was prepared showing ... qualified at the
written test, both before and after the
moderation/revaluation, are annexed hereto and
marked as 'annexure
case at hand, in absence of any statutory provision relating
to revaluation of answer-sheet as also in absence of any executive
instructions having statutory ... force, the relief for
revaluation/reexamination of their answer-sheet cannot be directed by
the Court. In this respect, the respondents have relied upon
board of directors on June 27, 1989, KKPL resolved to revalue its investments in shares of other companies at market price as on March ... Pursuant to the resolution dated June 27, 1989, these shares were revalued at Rs. 4,58,64,783. The difference between the cost price
rank and scholarship. He, therefore, approached the District Education Officer, Jabalpur for revaluation of the papers, he received a reply that rules do not provide ... revaluation and therefore revaluation was not permitted. The appellant sought retotafling. The appellant was informed that on retotalling, there was no change in the result
ending 31.3.2000 relevant to
the assessment year 2000-01, fixed assets were revalued
resulting in increase in the net book value of such assets ... which was credited to the revaluation
2
reserve. Consequently, the balance sheet for the preceding
assessment year, resulted in enhancement of cost of fixed
assets
SCALE (1)191
ACT:
Poona University Act, 1974 - Ordinance 134A and 146-
Revaluation of answer books-Whether second revaluation
permissible.
HEADNOTE:
Consequent upon the announcement ... Examination result on 12.12.1990, the petitioner alongwith
other 166 students, applied for revaluation of answer books
under University of Poona Ordinance 134A. When the
revaluation
