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Piarelal Sakseria Family Trust Vs. Commissioner of Income-tax

Court : Madhya Pradesh

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 164 and 164(1)

Reported in : (1982)136GLR583

1973-74, respectively. In view of the amendment of Section 164 with effect from April 1, 1971, by the Finance Act, 1970, the ITO elected to tax the income of each year at the rate of 65% on the … the First Schedule to the Finance (No. 2) Act, 1971, and corresponding provisions in the Finance Acts of 1972 and 1973 ? (2) Whether, on the facts and in the circumstances of the case, the income of … Devi, in the capacity of trustees for the purposes mentioned in the preamble, clause No. 2 of the deed. In Clause 17 of the deed

Piarelal Sakseria Family Trust Vs. Commissioner of Income-tax, M.P.

Court : Madhya Pradesh

Subject : Direct Taxation

Reported in : [1982]136ITR583(MP)

1973-74, respectively. In view of the amendment of s. 164 with effect from April 1, 1971, by the Finance Act, 1970, the ITO elected to tax the income of each year at the rate of 65% on the … the First Schedule to the Finance (No. 2) Act, 1971, and corresponding provisions in the Finance Acts of 1972 and 1973 ?(2) Whether, on the facts and in the circumstances of the case, the income of the … Devi, in the capacity of trustees for the purposes mentioned in the preamble, clauses No. 2 of the deed. In cl. 17 of the deed

Jackson and others (Appellants) Vs. Her Majesty's Attorney General (Re ...

Court : House of Lords

Subject : MRTP

between 1906 and 1909 were rejected or wrecked (Searle, op cit, p 409). Among these was the 1909 Finance Bill, introduced by Mr Lloyd George, which was passed by the Commons on 4 November 1909 by 379 … part these qualifications are themselves the product of measures enacted by Parliament. Part I of the European Communities Act 1972 is perhaps the prime example. Although Parliament was careful not to say in terms that it could not … the duration of Parliament." The words of enactment were preceded by a preamble with three recitals, which read: "Whereas it is expedient that provision should … LORD BINGHAM OF CORNHILL My Lords, 1. The appellants all, in differing ways, have an interest in fox-hunting. They

Smt. Sharda Devi Vs. State of U.P. and ors.

Court : Allahabad

Subject : Commercial

Acts : Uttar Pradesh Public Money (Recovery of Dues) Act, 1972 - Sections 2 and 3(1); Uttar Pradesh Public Money (Recovery of Dues) (Amendment) Act, 1975; Constitution of India - Articles 226, 246 and 254; Recovery of Debts Due to Banks and Financial Institutions Act, 1993 - Sections 17 and 18; Deposit Insurance and Credit Guarantee Corporation Act, 1961 - Sections 3

Reported in : AIR2002All1; (2001)3UPLBEC1941

4, 2000 the bank forwarded a Recovery Certificate under the provisions of U.P. Public Money (Recovery of Dues) Act, 1972 (hereinafter referred to as the Act) for recovering Rs. 2,22,543 from the petitioner. She came to know about … the same as if it was an arrears of land revenue. The preamble of the Act reads as follows :-- 'An Act to provide, with … G.P. Mathur, J. 1. This matter has come before us on a reference made by a … concern. In order to meet her capital requirements, the petitioner approached Union Bank of India, Pandeypur Varanasi, for financial assistance, which sanctioned to her a cash credit (Hypothecation) Limit facility up to Rs. 25.000 on June 23,

G.S. Atwal and Co. (Gua) Vs. Union of India and ors.

Court : Delhi

Subject : Arbitration

Acts : Arbitration Act, 1940 - Sections 30; Finance Act, 1972; Income-tax Act, 1961 - Sections 194-C

Reported in : AIR1976Delhi150; 1978RLR396a

rate of two per cent on the amount awarded should be deducted under Section 94-C of the Indian Finance Act, 1972. Significantly, it is mentioned in the award as follows:-'From the amount awarded at (i) above, the Railway may … hardly press the present objections. However, the arbitrator has in the award made the following observations as a preamble. He has stated:-'And whereas the said disputes and differences were referred to me, Suresh Chandra, at present employed … ORDER1. This petition under Section 14 of the Arbitration Act, 1940, has been registered as a suit. On

Gujarat Water Supply and Sewerage Board, Gandhinagar Vs. Unique Erecto ...

Court : Gujarat

Subject : Arbitration

Acts : Arbitration Act, 1940 - Sections 13, 28(2) and 30 - Schedule - Rule 3; Code of Civil Procedure (CPC), 1908 - Sections 34

Reported in : AIR1988Guj233; (1988)2GLR1192

award, mentioned that from the lump-sum awarded the Railway may recover income-tax at 2% as required by the Finance Act, 1972. The Court found that this was not a matter referred to him by the General Manager but as … the Arbitrator and they left the question of Arbitrability to be decided by him. In fact, in the preamble to his award, the Arbitrator has specifically referred to the fact that he was appointed as Sole Arbitrator … Patel, J.1. These two appeals are directed against the common order, dt. 17th June, 1986 passed by the learned Civil Judge (S.D.), Ahmedabad (Rural) at

B. Ranganathan and Another Vs. State Represented by Inspector of Polic ...

Court : Chennai

Subject : Land Acquisition

needs of society’.” In S.J. Grange Ltd. v. Customs and Excise Commrs. while interpreting a provision in the Finance Act, 1972, Lord Denning observed that if the literal construction leads to impracticable results, it would be necessary to do … Act itself, and may be read not only as explaining the sections which immediately follow them, as a preamble to a statute may be looked to explain its enactments, but as affording a better key to the … to Crime Nos.834 of 2011 dated 24.8.2011 and 758 of 2011 dated 1.8.2011 respectively on the file of V7 Nolambur Police Station, Chennai-37 and to

Dharma Pratishthanam Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Land Acquisition

Reported in : (1985)11ITD40(Delhi)

ground that those were the cases decided before the insertion of Section 2(24)(iia) and Section 12 by the Finance Act, 1972, with effect from 1-4-1973. The specific reason of the Commissioner (Appeals), which weigh with him in rejecting the … Dharma Pratishthanam is a society registered under the Societies Registration Act, 1860, on 29-3-1979. As seen from the preamble of this Dharma Pratishthanam, the importance, significance and benefits of bringing about universal peace, spiritual regeneration by the

Raghunathrao Ganpatrao Vs. Union of India (Uoi)

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 14, 19(1), 21, 31, 31(1), 31(2), 32(4), 38, 39, 51, 143(1), 291, 300A, 362, 363, 363A, 366, 366(22) and 368; Constitution (Twenty-sixth Amendment) Act, 1971

Reported in : JT1993(1)SC374; 1993(1)SCALE363; 1994Supp(1)SCC191

Applications 1 to 3 of 1992 in Writ Petition No. 351 of 1972, a synoptically resume of the case as adumbrated in Writ Petition No. … 1. These two Writ Petitions call in question the constitutional validity of the Constitution (Twenty-sixth Amendment) Act of 1971 inter-alia, on the ground that it violates the basic structure and essential features of the Constitution … a gross breach of the principle of political justice enshrined in the preamble by depriving or taking away from the princes the privy purses which … and payments had so far been made accordingly. During the course of the discussion with the Indian States Finances Enquiry Committee, it was urged by most of the States that the liability for paying privy purses of

Shri Raghunathrao Ganpatrao Vs. Union of India

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution of India - Articles 11,13, 14, 19, 21, 25, 26, 27, 30, 31(1), 32, 51, 245, 248, 278, 291, 300, 362, 363-A, 366(22), 368 and 370; Indian Independence Act, 1947; Government of India Act, 1935 - Sections 5; Code of Civil Procedure (CPC) - Sections 60(1) and 87B; War Damage Act, 1965

Reported in : AIR1993SC1267

Applications 1 to 3 of 1992 in writ petition No. 351 of 1972, a synoptically resume of the case as adumbrated in Writ Petition No. … a gross breach of the principle of political justice enshrined in the preamble by depriving or taking away from the princes the privy purses which … and payments had so far been made accordingly. During the course of the discussion with the Indian States Finances Enquiry Committee, it was urged by most of the States that the liability for paying privy purses of … Ratnavel Pandian, J.1. These two Writ Petitions call in question the constitutional validity of the Constitution (Twenty-sixth Amendment) Act of 1971 inter alia, on the ground that it violates the basic structure and essential features of the