Judgment Search Results Home > Cases Phrase: air corporations act 1953 repealed section 15 accounts and audit Page 7 of about 4,956 results (0.532 seconds)

South India Corporation (Private) Ltd. Vs. Secretary, Board of Revenue ...

Court : Kerala

Reported in : AIR1962Ker72; [1961]12STC344(Ker)

..... on assumption of this argument being correct, it is clear that the sales tax on works contract was beinglevied in the state prior to the inauguration; for it is not disputed that the act had repealed the travancore general sales tax act, xviii of 1.124; and under the repealed act, rules had been framed, which had come into operation from may 14, 1949. ..... leaving for the present the argument concerning inequality duo to the different rule about the sales tax on works contract in the malabar area, we would take the argument that notwithstanding continuance of the act under article 372, the taxing authorities in this state cannot collect the tax, because the state's executive powers are circumscribed by article 162 which limits the exercise to subjects covered by the items in list ii of ..... commissioner, calcutta corporation, air 1959 cal 45, in support of the proposition that the article authorises the tax being realised which had been collected by the state prior to the inauguration. ..... respect, we fail to see what other description can be given to the payments by the dealers, who collected tax money under statutory authorisation; nor how the amounts, when paid by the dealers into the treasury on account of tax, can be treated not to have been collected. ..... subramonia iyer has argued that such a collection should not be treated as being levied because the charging section makes a dealer liable to pay the tax on his turnover. ..... tax officer, gwalior, air 1953 madh. .....

Indian Airlines Corporation Vs. Sm. Madhuri Chowdhuri and ors.

Court : Kolkata

Reported in : AIR1965Cal252

..... under the air corporations act of 1953 two air corporations were established. ..... section 20 of this indian aircraft act, 1934 repealed the indian aircraft act of 1911, and the entry relating thereto in the first schedule to the repealing and amending act, 3914 and the indian aircraft amending act of 1915. ..... in fact there was no reliable evidence at all to show or prove that the deceased had any bank account of his own or what was the state of that account at any relevant point of time or whether the deceased at all paid any income-tax. ..... it proceeds to lay down that under the english common law, the carrier's liability is not that of a bailee only, but that of an insurer of goods, so that the carrier is bound to account for loss or damage caused to the goods delivered to it for carriage, provided the loss or damage was not due to an act of god or the king's enemies or to some inherent vice in the thing itself. ..... it provides that the terms could be very far-reaching and indeed they could claim exemption even if the loss was occasioned on account of the negligence or misconduct of its servants or even if the loss or damage was caused by any other circumstance whatsoever, in consideration of a higher or lower amount of freight charged. .....

Ramani Ranjan Bose Vs. Corporation of Calcutta

Court : Kolkata

Reported in : AIR1955Cal410,1955CriLJ1063,59CWN599

..... sen has urged strenuously that the repeal of the calcutta municipal act, 1923 by section 2(1) of the calcutta municipal act of 1951 has only altered the procedure and has not altered the respective rights of the parties because the corporation, as before, has the right to secure demolition of unauthorised premises. ..... ', 1920-2 ch 377 (b), as follows: 'no doubt the general law is that, while rights are not statutorily altered retrospectively, procedure is, apart from indications to the contrary, altered retrospectively; but where rights and procedure are dealt with together in the way in which section 8 of the act of 1919 deals with them, the intention of the legislature would seem fairly clear namely, that the old rights are still to be determined by the old tribunal under the ..... the principal point taken on the petitioner's behalf is that the corporation's application for action under section 363 of the act having been made to the municipal magistrate after the new act (west bengal act 33 of 1951) had come into force, the proceedings before the municipal magistrate and the order of demolition concerned were without jurisdiction. 2. ..... sen has relied on the observations made in the case of air 1940 cal 423 (a), where mukherjea, j. ..... the corporation's complaint to the magistrate was made on 5-3-1953 i.e. .....

Dharam Pal Satya Pal Ltd. and anr. Vs. the Commissioner, Value Added T ...

Court : Delhi

..... than the order which is the subject matter of the order of the tribunal, call for the record, conduct an examination as aforesaid, record his findings, call for the said books of account and other evidence and pass an order as provided for under this section as if the issue was not so decided against the revenue, but shall stay the recovery of the dues including the interest or penalty, insofar as they relate to such issue until the ..... section 6 creates a fiction to the effect that for the purpose of savings, the provision of the repealed act would apply as if the repealing act had not been passed but in the instant situation, in contrast, section 106 of the dvat act creates a fiction for the purpose of saving that the provisions of the repealing act would apply as if the provisions of the repealing act were in force and, therefore, there is a complete scheme inherent under the said provision and nothing else can be allowed into the said realm. ..... therefore the view that even when the right to assess or reassess has lapsed on account of the expiry of the period of limitation prescribed under the earlier statute, the income-tax officer can exercise his powers to assess or re-assess under the amending statute which gives an extended period of limitation was not accepted in calcutta discount companys case, 1953-23 itr 471 : (air 1953 cal 721). ..... corporation, up & anr. .....

Spring Valley Waterworks Vs. Schottler

Court : US Supreme Court

..... the names of the mayor and commonalty of london could not be brought before the court held by the mayor and aldermen, for, said chief justice holt, "it is against all laws that the same person should be party and judge in the same cause," and to the objection that the lord mayor, as the head of the corporation, acted in his political capacity and judged in his natural capacity, he answered: "it is true he acts in different capacities, yet ..... such other proper rules relating to the delivery of water, not inconsistent with the act and the laws and constitution of the state, and that the corporation should have the right, subject to the reasonable direction of the city authorities as to the mode and manner of exercising it, to use so much of the streets, ways, and alleys of the city and county, or of the public road therein, as might be necessary for laying its ..... the person is the same, and the difference in the capacities in which he acts does not make ..... and special acts passed pursuant to this section may be altered from time to time or repealed ..... bird in the air belongs to no one, but when the fowler brings it to the earth and takes it into .....

G. Srinivasa Reddy, Secunderabad and Others Vs. the Municipal Corporat ...

Court : Andhra Pradesh

Reported in : AIR1992AP45

..... in this case, admittedly neither any notice was issued under proviso to sub-section (3) nor any notification was issued under the said sub-section in respect of municipal corporation of hyderabad, as such the act could not be applied to the municipal corporation of the twin cites of hyderabad and secundera-bad. ..... gazette of their intention of applying the provisions of the act to the municipality or municipal corporation giving two months time for filing objections and on receipt of objections, if any, consider them, they cannot issue a notification applying the act and unless a notification is issued under sub-sec. (3) of s. ..... gazette appoint.from a comparison of the two sub-sections extracted above, it is clear that till 25-8-1981 the act was applicable to the municipalities only and after 25-8-1981, it was made applicable to both municipalities as well as municipal corporation in the state. ..... the ordinance was operative only till the expiration of six weeks from the reassembly of the legislature but the repealed act was not reenacted so the impugned proceedings are without the authority of law. ..... it is asserted that the whole area is a slum and has to be set right immediately failing which it will lead to manydiseases on account of the most unhygenic condition of the place for want of improvement in many ways. ..... 258 of air) :'seeing, therefore, that it is s. .....

Dukhuram Gupta Vs. Co-operative Agricultural Association Ltd. and ors.

Court : Madhya Pradesh

Reported in : AIR1960MP273

..... rut the bye-laws cease when the statute is repealed not because they are parts of the act, but because the authority of the corporation or association to make bye-laws is revoked by the repeal of the act. ..... if, as we think, the expression 'under the act' occurring in section 3 of the act cannot be read as meaning 'under the act and the bye-laws framed by the registered societies thereunder', then the investment of the joint registrar by the government with all the powers of the registrar under the act and the notification issued on 13th june, 1956 cannot make the approval given by the joint registrar to the resolution of the managing committee a valid approval under bye-law no. 38. ..... even if some members of the committee were disqualified, as alleged by the petitioner, on account of their being defaulters, that cannot render the resolution illegal. ..... chief justice of calcutta, (s) air 1956 sc 285, that a functionary, who has to decide on a matter such as the dismissal of a member of the staff, can obtain the material on which he has to act in such manner as may be feasible and convenient, provided only the affected party has a fair opportunity to correct or contradict any relevant and prejudicial material; that the functionary cannot be said to have delegated his function merely by deputing a responsible or competent official to enquire and report, and that what cannot .....

Shree Bhagwati Steel Rolling Mills Vs. Commr. of C. Ex.

Court : Punjab and Haryana

Reported in : 2007(207)ELT58(P& H); (2007)146PLR826

..... section 6 of the general clauses act had been applied, no doubt this complaint against the two accused for the offence punishable under rule 132a of the d.i.rs could have been instituted even after the repeal of that rule.thus, following principles were laid down:(i) section 6 applied to repeals and not to omissions;(ii) section 6 aforesaid was applicable to repeal of a central act or a regulation and not to repeal ..... (119)elt257(sc) , for the proposition that omission of a provision does not amount to repeal and does not attract section 6 of the general clauses act, 1897, which is an exception to the general rule that deletion of a provision brings ..... the case before us, section 6 of the general clauses act cannot obviously apply on the comission of rule 132a of the d.i.rs for the two obvious reasons that section 6 only applies to repeals and not to omissions, and applies when the repeal is of a central act or regulation and not of a rule. ..... at such rate, on the unit of production or, as the case may be, on such factor relevant to the production, as the central government may, by notification in the official gazette specify, and collected in such manner as may be prescribed:provided that, where a factory producing notified goods did not produce the notified goods during any continuous period of fifteen days or more, duty calculated ..... messrs rayala corporation's case and kolhapur canesugar ..... air 2001 supreme court 3134, the question as to what is a 'temporary statute', was examined and ..... air .....

Regional Transport Authority, Jodhpur Vs. Sita Ram

Court : Rajasthan

Reported in : AIR1993Raj76; 1992(3)WLC314; 1992(2)WLN489

..... , order, scheme, rule form or bye-law made or issued under the provisions so re-enacted and when any central act or regulation, which, by a notification under section 5 or 5a of the scheduled districts act, 1874, or any like law, has been extended to any local area, has, by a subsequent notification, been withdrawn from and re-extended to such area or any part thereof, the provisions of such act or regulation shall be deemed to have been repealed and re-enacted in such area or part within the meaning of this ..... the rajasthan licencing agent engaged in the business of collecting, forwarding and distributing goods carried by public carrier rules, 1977, rajasthan state road transport services (development) rules, 1965, rajasthan state road transport corporation, motor vehicle third party liability insurance funds rules, 1967, the rajasthan motor accidents claims tribunal rules, 1964, in force in any part of the state immediately before the commencement of these rules shall stand repealed. ..... ram prakash, (1970) 2 scr 875 : (air 1569 nsc 184) reiterated the position by saying:--'procedure is the hand maid and not the mistress of law, intended to subserve and facilitate the cause of justice and not to govern or obstruct it, like all rules of procedure, this rule demands a construction which promote this cause. .....

Hiralal Sutwala and ors. Vs. the State

Court : Mumbai

Reported in : 1953CriLJ481

..... determination of the question whether the impugned order or any clauses therein has the effect of repealing sections 27, 28 and 41 of the railways act we must consider the relevant clauses of that order. ..... our view, the impugned order does not operate as an implied repeal of sections 27, 28 and 41 of the railways act and it is therefore constitutional.47. ..... is whether the impugned order in fact repeals sections 27, 28 and 41 of the railways act by implication. ..... pathak re-formulated the points which had already been raised in the applications and we may now set out those points thus:(i) whether section 3 of the essential supplies (temporary powers) act, 1946, and the control order in question are 'ultra vires' the constitution and the government of india act;(ii) whether the essential supplies (temporary powers) act, 1946, expired on the 31st march 1948 and could not be kept alive by the resolution of the constituent assembly passed ..... the learned judges upheld all the three sections and said that these provisions are not void on account of an improper delegation of legislative powers to agencies other than the legislative ..... gazette of india, prohibit the transport of cloth, apparel, hosiery or yarn or any class or description thereof from any place within such area as is specified in the notification to any place outside that area by rail, road, air, sea or inland navigation except under such conditions, limitations end restrictions as may be so specified.6. ..... liveroool corporation (1932) .....