Court : Kolkata
Reported in : AIR1962Cal248
..... judge said as follows:-'as an illustration of the procedure which can be adopted by parliament in making a law for absorbing newly acquired territory we may refer to the chandernagore merger act, 1954 (act xxxvi of 1954), which was passed on september 29, 1954, and came into force as from october 2, 1954. ..... west bengal was described as follows:-'the territories which immediately before the commencement of the constitution were either comprised in the province of west bengal or were being administered as if they formed a part of that province and the territories of chandernagore as defined under clause (c) of section 2 of the chandernagore (merger) act, 1954 and also the territories specified under sub-section (1) of section 3 in the bihar and west bengal transfer of territories) act, 1956'.3. ..... of difficulty' order having been made under section 19 of the chandernagore (merger) act, regarding the estate duty act and 'taxable territory' not having been defined as in the income-tax act the payment of tax is illegal. 5. ..... it does not follow, however, that prior to 1956 the chandernagore (merger) act together with the amendment in the 1st schedule to the constitution was ..... a law promulgated by parliament under article 3, of the nature of the chandernagore merger act is not to be deemed to be an amendment of the' constitution for the purposes of article 368, and it is sufficient if the statute itself contains the proposed amendment to ..... berubari case, : [1960]3scr250 : (supra). ..... [1960]3scr250 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1966All440; [1966]62ITR1(All)
..... of the constitution of india on the implementation of the indo-paldstan agreement relating to berubari union and exchange of enclaves : [1960]3scr250 it was pointed out that a sovereign can acquire a foreign territory or cede a part of his own territory in favour of a foreign state, in the exercise of his treaty-making power and the question how treaties can be made by a sovereign in regard to a cession of national territory and how they can be implemented is governed by the provisions in the constitution of the country. ..... being so, i must hold that the assessee did not, on the eve of the merger of the state of rampur into the dominion of india, enjoy immunity from taxation under the indian income-tax act, that is the position as regards personal income which accrued to him outside the state of rampur in the taxable territories contemplated by thff indian income-tax act.45 ..... contention was raised on behalf of the assessee that the personal income earned by him within the territories comprising the state of rampur before its merger into the indian dominion was exempt from the operation of the rampur state income-tax act and consequently as regards that income the assessee enjoyed immunity from taxation ..... that he was immune from taxation on the income under the rarapur income-tax act and also as the sovereign ruler of the rampur state, that the immunity continued after the merger by virtue of article 2 of the merger agreement and that consequently he was not liable to pay tax on it. .....
Tag this Judgment!Court : Gujarat
Reported in : (1966)7GLR532
..... reorganisation act, 1960, it was enacted that the high court of gujarat shall have, in respect of any part of the territories included in the state of gujarat, all such jurisdiction, powers and authority as, under the law in force immediately before the appointed day, are exercisable in respect of that part of the said territories by ..... sentence of such court under the provisions of article 134 whether such judgment, decree, final order or sentence, as the case may be, was passed or made before or after the commencement of this act'.after stating that this was the jurisdiction of the judicial commissioner's court which it enjoyed after the passing of the constitution, this court referred to an event which took place on 1st november 1956 ..... article 14 of the constitution, it is not necessary for us to undertake a decision on the aforesaid subject.10.1 for the aforesaid reasons, we have come to the conclusion that section 52 of the states reorganisation act not being violative of article 14, the letters patent appeal is not competent in view of the decision of this court recorded in rajkunverba's case (supra) and, therefore, the appeal is dismissed on the ground that no ..... the aforesaid provisions of the states reorganisation act, 1956, was that the high court for the new state of bombay acquired jurisdiction over the kutch area. ..... be a 'c' state and the aforesaid merger took place under section 8 of the states reorganisation act, 1956 (hereafter called 'the states reorganisation act'). .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC845; [1960]3SCR250
..... as an illustration of the procedure which can be adopted by parliament in making a law for absorbing newly acquired territory we may refer to the chandernagore merger act, 1954 (act xxxvi of 1954), which was passed on september 29, 1954, and came into force as from october 2, ..... and we have observed that it does not purport to confer power on india to acquire territories; it merely provides for and recognises automatic absorption or assimilation into the territory of india of territories which may be acquired by india by virtue of its inherent right as a sovereign state to acquire foreign territory. ..... in part ix for the administration of the territories specified in part d and other territories such as newly acquired territories which were not comprised in the first schedule. ..... 1(3)(c) does not confer power or authority on india to acquire territories as mr. ..... 1(3)(c) of the constitution which contemplates that 'the territory of india shall comprise such other territories as may be acquired', and it is argued that whereas the constitution has expressly given to the country the power to acquire other territories it has made no provision for ceding any part of its territory; and in such a case the rule of construction, ..... as we have already pointed out it is an essential attribute of sovereignty that a sovereign state can acquire foreign territory and can, in case of necessity, cede a part of its territory in favour of a foreign state, and this can be done in exercise of its treaty-making .....
Tag this Judgment!Court : Kolkata
Reported in : [1961]43ITR59(Cal)
..... as follows :'as an illustration of the procedure which can be adopted by parliament in making a law for absorbing newly acquired territory we may refer to the chandernagore merger act, 1954 (xxxvi of 1954), which was passed on september 29, 1954, and came into force as from october 2, 1954 ..... no removal of difficulty order having been made under section 19 of the chandernagore (merger) act, regarding the estate duty act and taxable territory not having been defined in the income-tax act, the payment of tax is illegal.so far as the first point is concerned, the execution of the two deeds prior to the appointed day has ..... was described as follows :'the territories which immediately before the commencement of the constitution were either comprised in the province of west bengal or were being administered as if they formed a part of that province and the territory of chandernagore as defined in clause (c) of section 2 of the chandernagore (merger) act, 1954, and also the territories specified under sub-section (1) of section 3 of the bihar and west bengal (transfer of territories) act, 1956. ..... does not follow, however, that prior to 1956 the chandernagore (merger) act, together with the amendment in the first schedule to the constitution ..... a law promulgated by parliament under article 3, of the nature of the chandernagore merger act, is not to be deemed to be an amendment of the constitution for the purposes of article 368 and it is sufficient if the statute itself contains the proposed .....
Tag this Judgment!Court : Mumbai
Reported in : (1961)63BOMLR442
..... munshi contends that the process of acquisition of the territory of baroda by the government of india started with this merger agreement and was one continuous act of state which ended only when by the passing of the states merger (governor's provinces) order, 1949, on august 1, 1949, there was assumption of sovereign powers de jure accompanied by 'tradition' by the government of india (the new sovereign) of the newly acquired territory ..... . in other words, as regards the residents of territories which come under the dominion of a new sovereign, the right of citizenship commences when the act of state terminates and the two, therefore, cannot co-exist.it follows from this that no act done or declaration made by the new sovereign prior to his assumption of sovereign powers over acquired territories can quoad the residents of those territories be regarded as having the character of a law conferring on them rights such as could be agitated in his ..... with a view to bring about an organic integration of the newly acquired territory with the neighbouring province the government of india act, 3935, was suitably amended by introducing two new sections 290a and ..... this time, the government of india had no power under the government of india act, 1935, to increase the area of any existing province by absorbing the newly acquired territory which was originally outside 'british india' as denned under that act ..... . memon haji ismail : [1960]1scr537 , referred to a passage in the judgment reported in salaman .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1961Guj151; (1961)2GLR343
..... there is also another reason for this rule which has already been set out by us above and it is that no act done or declaration made by the new sovereign prior to the termination of the act of state can have the effect of conferring on the residents of the acquired territory rights which can be agitated in the municipal courts of the new sovereign. ..... the main defence raised by the state of bombay in its written statement was that the order of the ruler of the sant state dated 12th march 1948 was a collusive order passed with the impending merger in view and was such that if allowed to stand, it would have permanent and far-reaching consequences likely to be detrimental to public interest and the government of bombay as the successor government, therefore, in exercise of its authority, cancelled ..... memon haji ismail : [1960]1scr537 when he says:'from these cases it is manifest that an act of state is an exercise of sovereign power against an alien and neither intended nor purporting to be legally founded. ..... but ordinarily that would be no ground for refusing to follow this judgment which, being a judgment of a division bench of the bombay high court given prior to 1st may 1960, is binding on this court. .....
Tag this Judgment!Court : Gujarat
Reported in : [2002]255ITR365(Guj)
..... and these petitions along with other cognate matters, in which the provisions of the bombay merged territories and areas (jagirs abolition) act, 1953, were challenged, were dismissed, by holding that, if the grievance was that the impugned act had brought about discrimination in breach of clause 5 of the letter of guarantee which was to be regarded as a part of the merger agreement entered into by the states with the governor general of india, then the dispute clearly arose ..... instance of graceshown by the government of india which had acquired complete sovereignty over this territory by virtue of the merger agreement with the dominion of india, which could not have been questioned in the municipal courts in india, in view of the provisions of article 363 of the constitution, on the ground that it had not legally merged the area of sagbara estate when the ruler of raj-pipla ceded the territory of the state of rajpipla including the sagbara estate ..... state of madhya pradesh : [1982]3scr729 , the supreme court in paragraph 33 of the judgment held that (page 1209) : 'after a sovereign state has acquired territory, either by conquest or by cession under treaty or by the occupation of territory theretofore unoccupied by the recognised ruler or otherwise, an inhabitant of a territory can enforce in the municipal courts only such proprietary rights as the sovereign has conferred or recognised. ..... 365 on settlement of accounts as per the noting of the revenue department dated april 12, 1960. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC866; [1966]59ITR711(SC); [1966]2SCR579
..... 'the income, profits and gains of any previous year, referred to in paragraph 5 or 6 of this order, which accrue or arise without the taxable territories to a person who is resident but who would not be resident in the taxable territories if the act had not been passed, shall be charged to tax in the same manner and to the same extent as specified in the said paragraph 5 or 6, as the case may be.' ..... indian states specified in the schedule to the states merger order, on their merger with the provinces of british india, ceased to be separate entities and became part of british india, and by the application of act 67 of 1949 the indian income-tax act was applied to the territories comprised within british india. ..... is contended that by paragraph 4 it was intended not only to give the benefit of the state rate of taxation to residents of the former indian state which were merged with the provinces under the states merger (governors' provinces) order, 1949, but also to preserve the benefit which was conferred by section 14(2)(c) of the income-tax act to residents of the territories of british india before august 15, 1947, in respect of income arising or accruing to them within the territory of the merged states. ..... applies to income which would, if act 67 of 1949 had not been passed, have been regarded as accruing or arising in an indian state, and the assessee would, in respect of that income, had he been a resident of the taxable territory before merger, have been exempt under s. 4(2)(c). .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC1043; [1964]6SCR461
..... international law might lay on the successor state duties with respect to the acquired territory and to the rights of the inhabitants thereof but those must be ..... . it may be that the presumption is that the pre-existing laws of the newly acquired territory continue, and that according to ordinary principles of international law private property of the citizens is respected by the new sovereign, but ..... : one is that the inhabitants of acquired territories bring with them no rights enforceable ..... be enforceable since the agreement between the khan and the agent to the governor-general in baluchistan under which the khan had granted to the british government a perpetual lease of a part of the kalat territory, at a quit rent, and had ceded in perpetuity with full and exclusive revenue, civil and criminal jurisdiction and all other forms of administration, it was observed by lord atkin delivering the judgment ..... powers of the government of india for the administration of the acceding territories were exercised under the extra provincial jurisdiction act (act xlvii of 1947) which used the phraseology 'areas outside provinces which were acquired by the central government by treaty, agreement, grant, usage, ..... appeals that the rights of the grantees to the forests were not liable to be cancelled by the dominion of india after the merger of the state of sant in june 1948, and by executive action the government of bombay was not competent to obstruct ..... and 193 of 1960 in the ..... ( ..... of 1960. .....
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