Court : Delhi
Reported in : 43(1991)DLT698; 1991(21)DRJ7; 1991(33)ECC40
..... the administrator general of west bengal : [1960]3scr578 it has been held that the principles that have to be applied for interpretation of statutory amendments taking away substantive rights are well established. ..... the principle is also well settled that statute should not be construed so as to create new disabilities or obligations or impose new duties in respect of transactions which were complete at the time the amending act came into force it was, thus, held that for the supplies which had been effected prior to the rate amended in 1964 the payment was to be made at the rate prior to the amendment. ..... (6) learned counsel for the respondent has, on the other hand, submitted that there has not been any material change in the substantive law and that only amendment made in section 37 of the act has been that more conditions have been imposed to be complied with before a person could be entitled to be released on bail. ..... amendment act, 1978. ..... bar to the effect that no person shall be convicted to any offence except for violation of law in force at the time of the commission of the act charged as an offence not be subjected to a penalty greater that which might have been inflicted under the law in force at the time of the commission of the act charged as an offence nor be subjected to a penalty greater that which might have been, inflicted under the law in force at the time of the commission .....
Tag this Judgment!Court : Delhi
..... the secretary to the cabinet, general administration department, gnct of delhi by letter dated 27th july, 2011 intimated that the cabinet vide decision no.1789 dated 25 th july, 2011 had considered the note of divisional commissioner/secretary (revenue) and approved the same as contained in para 9 of the cabinet note relating to the amendment of the court fees act. ..... .904. our attention has been drawn to the rules made by the punjab and haryana high court under section 44 of the arbitration act, 1940 which were published in its notification no.45-r/x-w-5, dated 9th march, ..... the early legislative measures in india on court fees were the madras regulation iii of 1782, the bengal regulation act xxxviii of 1795 and the bombay regulation viii of 1802. ..... court. in other words, to discourage vexatious litigation, the preamble to the bengal regulation of 1795 stated that increased court fees were necessary to drive away unmeritorious ..... .877. the preamble to the bengal regulation act of 1795 stated that the purpose of prescribing higher court fee therein was to drive away vexatious ..... v. state of west bengal; (1955) ilr mad1179 perumal chetti ..... categories. west bengal imposes a ceiling of ..... probate. west bengal and maharashtra also have limits of select ..... 495. it was observed by a constitution bench of supreme court in air1955sc661 bengal immunity .....
Tag this Judgment!Court : Delhi
..... the secretary to the cabinet, general administration department, gnct of delhi by letter dated 27th july, 2011 intimated that the cabinet vide decision no.1789 dated 25 th july, 2011 had considered the note of divisional commissioner/secretary (revenue) and approved the same as contained in para 9 of the cabinet note relating to the amendment of the court fees act. ..... .904. our attention has been drawn to the rules made by the punjab and haryana high court under section 44 of the arbitration act, 1940 which were published in its notification no.45-r/x-w-5, dated 9th march, ..... the early legislative measures in india on court fees were the madras regulation iii of 1782, the bengal regulation act xxxviii of 1795 and the bombay regulation viii of 1802. ..... court. in other words, to discourage vexatious litigation, the preamble to the bengal regulation of 1795 stated that increased court fees were necessary to drive away unmeritorious ..... .877. the preamble to the bengal regulation act of 1795 stated that the purpose of prescribing higher court fee therein was to drive away vexatious ..... v. state of west bengal; (1955) ilr mad1179 perumal chetti ..... categories. west bengal imposes a ceiling of ..... probate. west bengal and maharashtra also have limits of select ..... 495. it was observed by a constitution bench of supreme court in air1955sc661 bengal immunity .....
Tag this Judgment!Court : Delhi
..... the administrator general of west bengal, air 1960 scc 936, a three-judge bench of the apex court was considering an amending provision which was incorporated in calcutta thika tenancy act, 1949. ..... the terms of reference of the inquiry authority were stipulated as follows: "(1) to inquire into the sources of information, materials and documents that were available with the independent inquiry committee (appointed by the secretary general of the united nations to investigate the administration of the un oil-for-food-programme) with reference to the report (including the tables) of the said committee pertaining to contracts bearing number m/9/54 and number m/10/57 and to give its opinion on the authenticity and ..... it is true that the word "deemed" has been used in s.5(3) but the same word has been used not merely in s.5(1) but also in the other two sections 3 and 4 of chapter ii of the central sales tax act which has the heading "formulations of principles for determining when a sale or purchase of goods takes place in the course of inter-state trade or commerce or outside a state or in the course of export or import", the heading of chapter ii on the ..... " after making these observations the learned law lord went on to hold that it was in the last of the three ways (indicated in the observations) that the deeming provision was made in s.58(2) of the finance act, 1940, which came for interpretation before the house of lords. .....
Tag this Judgment!Court : Delhi
Reported in : [2008]306ITR271(Delhi)
..... administrator general of west bengal : [1960]3scr578 and lala shri bhagwan v. ..... the tribunal considered that contention in paragraphs 30 to 32 of its order and rejected it on three grounds: firstly, that on the earlier occasion the commissioner had taken into consideration an amendment to section 45(3) of the act which came into force from 1st april, 1988 which was, thereforee, not applicable in respect of the assessment year 1985-86; secondly, that some of the decisions cited before the tribunal in the present matter .....
Tag this Judgment!Court : Delhi
Reported in : 70(1997)DLT233; 1997(41)DRJ487
..... administrator general of west bengal, : [1960]3scr578 , das gupta, j ..... william trevelyan curties parkar : air1950cal116 , a division bench of calcutta high court held as under : 'where the main object and intention of the act is clear, it should not be reduced to a nullity by inserting words or amending a clause which would be the duty of the legislature and not of the court. ..... is clear that the petitioner even after becoming the principal shall be required to teach either in the college or the university meaning thereby that the principal should undertake teaching work along with his/her administrative responsibilities either in his/her own college or any other affiliated college of the university. ..... he submitted that statute ii-g (2) of the delhi university indicates that it is the duty of the vice-chancellor to see that the acts, statutes, ordinances and regulations are duly observed and the vice- chancellor has necessary powers for taking action towards that object. ..... for the court said, 'it was unfortunate that when the legislature came to amend the old section 70 of the act, it forgot to amend section 90 in conformity with the amendment of section 71. ..... not to be ascertained by any process akin to speculation and the primary duty of a court is to find the natural meaning of the words used in the context in which they occur, that context including any other phrase in the act which may throw light on the sense in which the makers of the ..... (1940) 3 all er 549 , viscount simon l.c .....
Tag this Judgment!Court : Delhi
..... the averments clearly show that great need was felt by the government to provide social security by providing houses to )be army personnel and in order to fulfill this need by administrative orders issued by the chief of army staff, the organisation was created and it was decided that the welfare programme for construction of houses would be taken up through this army welfare housing organisation. ..... all provisions of the societies registration act (act xxi of 1860) (punjab amendment act, 1957) as extended to the union territory of delhi will apply to this organization. ..... the board of management shall have all the powers relating to financial, executive and administrative control of the awho and law down all policies in this regard interalia as below: (a) financial management (b) stores purchases and their account. ..... holding the petitioner to be state, within the meaning of the said article, the division bench, inter alia, held as under: the aforesaid averment in the counter affidavit sworn by director in adjutant general's branch, army headquarters, new delhi, clearly brings about as to why a who was brought into existence. ..... it would thus be seen it is the board of management which manages administration and controls the affairs of the petitioner society. ..... in hq northern command c/o 56 apo general officer commanding hq bengal area, calcutta commander hq karnataka sub area, bangalore deputy goc in hq delhi area, delhi cantt. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1979Delhi27; [1979]44STC447(Delhi)
..... the above contentions of law have arisen from the following facts : (3) the bengal finance (sales-tax) act, 1941 was extended to delhi under section 2 of the part c states (laws) act, 1950, which ran as follows, by notification dated 28-4-1951, with the necessary restrictions, amendments and modifications: 'thecentral government may, by notification in the official gazette, extend to the union territory of delhi, himachal pradesh, manipur or tripura or to ..... section had been in force when such notification was issued and accordingly - (a) any tax levied, assessed or collected or purporting to have been levied, assessed or collected under the principal act by reason of any amendment (whether by way of omission or otherwise) to the named schedule specified in such notification shall be deemed to have been validly levied, assessed or collected in accordance with law. ..... (8) this argument does not take into account the effect of section 6 of the general clauses act which is as follows : 'wherethis act, or any central act or regulation made after the commencement of this act, repeals any enactment hitherto made or hereafter to be made, then, unless a different intention appears, the repeal shall not (a) revive anything not in force or existing at the time at which ..... this decision is arrived at on considerations of economics, administration, the need of the government for revenue and the desirability or otherwise of making the sale of a commodity ..... subject of administration rather than .....
Tag this Judgment!Court : Delhi
Reported in : ILR1972Delhi475; [1973]32STC113(Delhi)
..... which assembly was abolished on 1st november 1956 as a result of the state re-organisation act, 1956, and the constitution (seventh amendment) act, 1956, which constituted delhi as union territory whose administration was to be the direct responsibility of the president acting through an administrator under an appropriate designation. ..... (26) applying the principle laid down by their lordships of the supreme court in venkatarao esajirao limbekar's case (1) (supra), parliament while amending the bengal act by virtue of amending act, 1959 (20 of 1959) can be said to have substituted the words 'second schedule' for the word 'schedule' and also approved of the impugned ..... (52) applying the principle laid down by their lordships in the above cited case, it would thereforee be seen that the purpose of giving notice to the general public as envisaged in sub-section (2) of section 6 of the bengal act is to invite objections and to provide for a reason- able opportunity of being heard to those who are likely to be affected by the tax before imposing it ..... the question to .be considered, thereforee, is whether in curtailing the period of three months' notice to a shorter period of such duration as the government may consider reasonable would amount to impairing the right of the general public acquired under the bengal act as extended to the union territory of delhi or whether it would amount to making only structural modification necessary for the requirements of the union territory of delhi. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi107; [1971]28STC21(Delhi)
..... he said that section 6(2) had been amended by the bengal finance (sales tax) (delhi amendment) act 1959 and on the principle that an amendment amounts to re-enactment of the said act, i should hold that section 6(2) had been re-enacted by the legislature in 1959 with the effect that the invalid modification thereof made by the government ..... kirpal referred to section 21 of the general clauses act which runs as follows :- ''where, by any central act or regulation, a power to issue notifications, orders, rules, or bye-laws is conferred, then that power includes a power, exercisable in the like manner and subject to the like sanction and conditions (if any), to add to amend, vary or rescind any notifications orders, rules or ..... of section 104 of the said act to the patna administration areas without applying sections 4, 5 and 6 was held to be ultra virus inasmuch as this kind of modification of the act so extended to the patna administration areas was not authorised by the ..... in devi dass is not relevant inasmuch as the amendment in that case was directed specifically towards the cure of the invalidity of section 5 of the east punjab general sales tax act 1948 and, thereforee, it was held that in substance the amendment had the effect of re-enacting the whole of section ..... scope of delegated power to modify a statute and the circumstances in which the exercise of such a power may be questioned are the general aspects of the questions arising in this and the other connected writ petitions. .....
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