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Commissioner of Income-tax, Gujarat Iii Vs. Poonjabhai Vanmalidas

Court : Gujarat

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 10(2); Income Tax Act, 1961 - Sections 4, 23(2), 28, 29, 30, 31, 32, 33, 34, 34(1), 35, 36, 36(1), 36(2), 37, 38, 39, 40, 41, 41(1), 41(2), 41(3), 41(4), 42, 43A, 99, 128, 128(4), 155(6), 156, 261, 297, 297(1) aznd 297(2); General Clauses Act, 1897 - Sections 24

Reported in : [1976]105ITR388(Guj)

In the alternative, he contended that the case is covered by the provisions of section 24 of the General Clauses Act, 1897, and the order must be deemed to have been made under section 36(1)(vii) of the Act which is

Poonjabhai Varmalidas Vs. Commissioner of Income Tax, Ahmedabad

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 28, 36(1) and 41(4); Income Tax Act, 1922 - Sections 10(2); General Clauses Act, 1897 - Sections 24

Reported in : AIR1991SC1; [1990]186ITR572(SC); JT1990(4)SC106; 1992Supp(1)SCC182; [1990]Supp2SCR206

there was no inconsistency between the relevant provisions of the two enactments and that Section 24 of the General Clauses Act, 1897 was attracted as a result of which the order in terms of which the amounts had been written

The Chief Inspector of Mines and anr. Vs. Lala Karam Chand Thapar Etc.

Court : Supreme Court of India

Subject : Labour and IndustrialCriminal

Acts : Indian Coal Mines Regulations, 1926; Mines Act, 1923 - Sections 31(4); Mines (Amendment) Act, 1952 - Sections 2(I), 73, 74 and 76; General Clauses Act, 1897 - Sections 24

Reported in : AIR1961SC838; [1961(3)FLR241]; (1961)IILLJ146SC; [1962]1SCR9

31 of the Mines Act, 1923, and on the other to the provisions of s. 24 of the General Clauses Act, 1897. The first sub-section of s. 31 provides that the power to make regulations and rules conferred by Sections

Md. Shahzada Vs. the State of Bihar and ors.

Court : Patna

Subject : Civil

Acts : Bihar Municipal Act, 1922 - Sections 3(29), 23 and 33; General Clauses Act, 1897 - Sections 21; Bihar and Orissa General Clauses Act, 1917 - Sections 24

withdrawal, as well as, in the light of analogous principles of the provisions of Section 21 of the General Clauses Act, 1897, as well as, Section 24 of the Bihar & Orissa General Clauses Act, 1917, the tenderer of the

Chunilal Vallabhaji Gandhi Vs. State

Court : Mumbai

Subject : Criminal

Acts : Drugs Act, 1940 - Sections 3, 18, 21, 32, 32(1), 33, 33(1) and 33(2); Bombay Drugs Rules, 1946; General Clauses Act, 1897 - Sections 3(19) and 24; Drugs (Amendment) Act, 1955 - Sections 12; Code of Criminal Procedure (CrPC) (Amendment) Act, 1955 - Sections 251A; Central Drugs Rules, 1945

Reported in : AIR1959Bom554; (1959)61BOMLR807; 1959CriLJ1429; ILR1959Bom1336

remained in force under the amended Section 3(1) of the Act by virtue of Section 24 of the General Clauses Act, 1897, till they were repealed by fresh rules framed by the Central Government in 1957. - - 3. The

Mohanlal and ors. Vs. Ram Prasad and anr.

Court : Rajasthan

Subject : Property

Reported in : 1972WLN332

as the case may be, under the corresponding Central Law.Section 11 lays down that the provisions of the General Clauses Act, 1897 of the Central Legislature shall mutatis mutandis apply so far as may be to this Ordinance and to … filed on the basis thereof for enforcing the mortgage; such a suit being barred by the provisions for Section 24 of the Registration Act of the former Shahpura State. The learned District Judge held that the mortgage in

Hukumdev NaraIn Yadav Vs. Lalit NaraIn Mishra

Court : Supreme Court of India

Subject : Election

Acts : Representation of the People Act, 1951 - Sections 81; General Clauses Act, 1897 - Sections 4; Code of Criminal Procedure (CrPC) , 1973 - Sections 417, 417(3) and 417(4); High Court Rules - Rule 26; Limitation Act, 1963 - Sections 4 to 24 and 29(2); Election Rules - Rules 6 and 7; Special or Local Law

Reported in : AIR1974SC480; (1974)2SCC133; [1974]3SCR31

closed within the meaning of either Section 4 of the Limitation Act, 1963, or Section 10 of the General Clauses Act, 1897, because under both the provisions where the prescribed period of limitation expires on a day when the Court … Limitation Act?(2) By virtue of Section 29(2) of the Limitation Act, are the provisions of Section 4 to 24 of the said Act applicable to election petitions?(3) If they are, and Section 5 of the Limitation Act

Commissioner of Income-tax, Andhra Pradesh Vs. H.E.H. Mir Osman Ali Kh ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Independence Act, 1947 - Sections 7(1); Indian Income-tax Act, 1922 - Sections 2(14A), 3, 4, 8, 41, 60 and 60-A; Code of Civil Procedure (CPC), 1908 - Sections 86 and 87; Finance Act, 1950 - Sections 2, 2(3), 2(4) and 2(5); Government of India Act, 1935; Constitution of India (Seventh Amendment) Act, 1956; General Clauses Act, 1897 - Sections 3 and 3(24); Hyderabad Income-tax Act; Constitution of India - Articles 245, 246 and 372

Reported in : AIR1966SC1260; [1966]59ITR666(SC); [1966]2SCR296

sought to be sustained on the basis of the definition of 'Government securities' in s. 3(24) of the General Clauses Act, 1897, which read : 'Government securities' shall mean securities of the Central Government or of any State Government, but … there is no absolute prohibition against a ruler of a foreign state being sued in India : see Sections 86 and 87 of the Code of Civil Procedure. He can be sued with the consent of the

Madura Coats Ltd. Vs. Assistant Collector of Central Excise and ors.

Court : Chennai

Subject : Excise

Acts : General Clauses Act, 1897 - Sections 6 and 24; Companies Act, 1913 - Sections 3; Mines Act, 1923 - Sections 29; Mines (Amendment) Act, 1952 - Sections 57 and 58; Companies Act, 1956 - Sections 10 and 75; Finance Act, 1972 - Sections 64; Arms Act, 1878 - Sections 15

Reported in : 1979CENCUS17D; 1978(2)ELT511(Mad)

counsel for the petitioner submits that the respondents have completely overlooked the provision in Section 24 of the General Clauses Act, 1897, and that in the case of repeal and re-enactment of a statute, all notifications issued under the repealed

T.V. Subba Rao Vs. T. Koteswara Rao

Court : Andhra Pradesh

Subject : Civil

Acts : Code of Civil Procedure (CPC), 1908 - Sections 3, 4, 4A, 5, 5(1), 43, 115, 141 and 373; Madras Hereditary Village Offices Act, 1895 - Sections 13, 13(1), 13(2), 15(4) and 21; Constitution of India - Article 136, 227 and 227(1); Madras Agriculturists Relief Act, 1938 - Sections 15(4); N.W.P. Rent Act, 1881; General Clauses Act, 1897 - Sections 3(24); Debt Conciliation Act - Sections 25; Government of India Act - Sections 224; Madras Local Boards Act - Sections 57; Companies Act

Reported in : AIR1963AP37

in cases brought from such Courts. This aspect is emphasised by the definition of 'High Court' in the General Clauses Act, 1897. already referred to as 'the highest Civil Court of Appeal' with reference to civil proceedings, which necessarily implies … in R.P. No. 1 of 1958 on the file of the said Court.2. This revision is preferred under Section 115 of the Civil Procedure Code. The facts leading up to this revision may be briefly noticed. The