Court : Delhi
Reported in : 2000VAD(Delhi)786; (2000)161CTR(Del)300; 85(2000)DLT821; 2000(54)DRJ40; [2000]245ITR175(Delhi)
..... not applicable in that situation, their lordships, while affirming the principles of law laid down in rayala corporation's case (supra) and reiterating that 'section 6 only applies to repeals and not to omissions', observed as follows: 'it is not correct to say that in considering the question of maintainability of pending proceedings initiated under a particular provision of the rule after the said provision was omitted the court is not to look ..... authorisation issued by the commissioner of incometax- respondent no.3 herein, under section 279(1) of the income-tax act, 1961 (for short 'the act') sometime in march, 1992 for filing complaint against the petitioners under section 276b of the act, as it stood prior to the insertion of amended section 276b with effect from 1 april 1989, in respect of assessment years 1986-87 and 1987-88; consequent filing of the complaints under the said section by the assistant commissioner, income-tax-respondent no.2 herein, in the court ..... the petitioner firm was awarded two contracts, one by the air india and another by one m/s. ..... the gross receipts from contracts assigned by air india and modipon were respectively rs.2,93,61.361/- and rs.4,37,520/-. ..... new delhi air 1970 sc 494, j. ..... the petitioners, in turn, assigned the contract awarded by air india to one m/s. .....
Tag this Judgment!Court : Gujarat
Reported in : (2003)1GLR789
..... yogi corporation, 2002 (3) glr 2040, had an occasionto examine a revision application in the light of the amended provisions of section 115 and its proviso of the civil procedure code and effect of repeal and, savings provisions contained in section 32 of the code of civil procedure (amendment) act, ..... in this viewof the matter and after having considered all the relevant provisions of the amendment act of 1999, more particularly repeal and savings provisions contained in section 32 of the said act, i am of the view that clause (i) of sub-section (2) of section 32 of the amendment act of 1999 clearly indicates a different intention and what is saved is only any proceeding for revision which had been finally disposed of on 1-7-2002, meaning thereby any proceeding for revision which is filed and/or pending for admission or is already admitted, is not ..... jain dharamshala (supra), if we examine the repeal and savings provisions contained in section 32 of the amendment act of 1999, it appears that section 6 of the general clauses act applies to all clauses (a) to (u) of sub-section (2) of section 32 of the amendment act of 1999. ..... kapur, air 1972 sc 2379, wherein it is held that 'the jurisdiction of the high court under section 115 of ..... krishnaji dattatraya bapat, air 1970 sc 1, wherein it is held that 'the right of appeal is one of entering a superior court and invokingits aid and interposition to redress the error of the court ..... choudhary a others, air 1957 sc 540. ..... ) limited, air 1976 sc .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1955Cal282,1955CriLJ792
..... the secretary of state for india under this act replaced the court of directors of the east india company and the one noticeable feature of this act is that section 65 distinctly provides that the secretary of state of council may sue and be sued as a body corporate & the property and effects hereby vested in her majesty for the purpose of the gov- . ..... under article 395 of the constitution, the indian independence act, 1947, and the government of india act, 1935 together with all acts amending or supplementing the government of india act 1935 but not including the abolition of the privy council jurisdiction act, 1949, have been repealed. ..... before proceeding to examine the soundness ol this proposition, it is necessary to see in the first place whether there is anything in the facts of air 1950 gal 417 (a) to distinguish it from those in this and in the second how far at present the decision of the privy council is binding on us.7. ..... account of the gradual extension of the powers of the indian and provincial legislatures thus reveals three distinct phases, as far as legislation affecting the prerogatives of the crown goes, namely first, up to 1853, complete negation of any power in the indian legislature to legislate so as to affect such prerogatives and complete negation of any legislative power in the provincial legislature except in cases of emergency; secondly from 1853 to 1915, the indian legislaturewas entitled to legislate subject of course to certain limitations and .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1992(2)ALT135
..... finding that the life insurance corporation (modification of settlement) act, 1976 was the result of a proposal made by the government which 'instead of proceeding under section 11(2) of the life insurance corporation act, chose to make an act of parliament protected by emergency provisions,' the learned chief justice held:'that the prospects held out, the representation made, the conduct of the government and the equities arising therefrom may all be taken into consideration for judging whether a particular piece of legislation initiated ..... contained in the amendments made to the produce cess act, 1966 or the repeal of the copra cess act, 1979 or the vegetable oils cess act, 1983 by this act any duty of excise, levied under any of the said acts immediately before the commencement of this act, but has not been collected before such commencement shall be liable to be collected after such commencement in accordance with the provisions of the said act for being paid into the consolidated fund of india ..... 'the learned chief justice pointed out that the above principle can be taken into account in judging the reasonableness of the provision of law also. ..... anglo afghan agencies limited, air 1958 s.c. .....
Tag this Judgment!Court : Delhi
Reported in : 1995IVAD(Delhi)695; ILR1996Delhi599
..... as the free air passage is concerned, under section 45(2)(b) and (c) of the air corporation act, the said provision underwent changes from time to time and ultimately this facility ..... section 8(4) of the air corporation (transfer of undertakings and repeal) act, 1994 which lays down as under : (4) the officers and other employees who have retired before the appointed day from the service of a corporation and are entitled to any benefits, rights or privileges shall be entitled to receive the same benefits, rights or privileges from the company in which the undertaking of that corporation ..... , 1975 framed in exercise of section 45(2)(c) of the air corporation act air passages could not be claimed as ..... 31st may, 1972 issued by the joint financial controller to all concerned indicates that vide section 45 of the air corporation act. ..... air corporation (transfer of undertakings and repeal) act, 1994 (hereinafter called the act ..... a pension under the fund, in which the defendants contended that rule 16 was not a covenant in restraint of trade since it merely defined the persons who were to benefit from a trust fund and was not a promise by the plaintiff not to do other work, nor did it place him under any obligation not to join the company for which he was now working : held, making the ..... section 45(2)(b) & (c) of the air corporation act, 1953 ..... the restrictions be that on account of joining the private competitors or on account of discretion given to the employer or on account of the use of the .....
Tag this Judgment!Court : Delhi
Reported in : 2006(1)ARBLR449(Delhi); III(2006)BC575; 129(2006)DLT224; 2006(87)DRJ465
..... it is also relevant to note that section 4 of the said act dealt with the general effect of vesting and relevant sub-section 3 of section 4 reads as under:(3) if, on the 8th day of january, 1993, any suit, appeal of other proceeding of whatever nature in relation to any property or assets which have been transferred to, and vested in, the corporation under sub-section (2) of section 3, instituted or preferred by or against any of the three companies was pending, the same shall not abate, be discontinued or be, in any way, prejudicially ..... affected by reason of the transfer of the power transmission system of that company or of anything contained in this act, but the suit, appeal or other proceeding may be continued, prosecuted or enforced, subject ..... through counsel addressed a letter dated 9.4.1993 to the arbitrators disputing their jurisdiction to proceed with the matter on account of the fact that arbitration clause had been resorted to without first an endeavor being made to amicably settle the ..... the judgment shows that the apex court was concerned with repeal of an act and the enactment of a provision dealing with sanction from retrospective date ..... bahadur air 1961 .....
Tag this Judgment!Court : Kerala
Reported in : 2006(4)KLT235; (2007)8VST604(Ker)
..... or other local authority or body for the purposes of the state, municipality, district or other local area may, notwithstanding that those taxes, duties, cesses or fees are mentioned in the union list, continue to be levied and to be applied to the same purposes until provision to the contrary is made by parliament by law.thus the state has got power to levy tax on the sale of newspaper until a provision to the contrary is made ..... examine whether the item 'newspaper' would fall within the expression 'goods' under sub-section (3) of section 5 of the kgst act and whether the petitioner is justified in issuing form 18 for the selling dealer to avail of the concessional rate of tax and whether the state legislature has got the power to impose taxes on the sales or ..... section 21 of the act, repealed the state law, consequently the excise acts of the states under which duty was being levied on medicinal and toilet preparations containing alcohol deemed to have been repealed ..... the apex court in whirlpool corporation's case and gujarat ambuja cements' case has declared the law that even in cases where any statutory remedy is available if the impugned order is without jurisdiction and without the authority of law or in violation of article 265 or in violation of the principles of natural justice, petition under article 226 ..... bava's case supra air 1968 sc 13 has held that it is settled that existence of remedy by way of revision does not bar the jurisdiction of the high court under article ..... air .....
Tag this Judgment!Court : Rajasthan
Reported in : 2007(1)WLN134
..... in kolhapur canesugar works makes out a clear distinction between repeal of a central enactment and regulation as defined under sections 3(19) and 3(50) of general clauses act on the one side and repeal of a rule as defined under section 3(51) of the general clauses act has clearly stated that since the provision of section 6 has been made applicable only to an act and regulation as defined in the act and not to the rule framed under central enactment which is not enacted as regulation as defined under section 3(50) the repeal of omission of a rule by amendment does not invite application ..... the constitution bench held in the case of rayala's corporation of mines wherein it was said that:section 6 of the general clauses act cannot obviously apply on the omission of rule 132 a of the defence of india rules for two obvious reasons that section 6 only applies to repeal and not to omission and applies when the repeal is of a central act or regulation and not of a rule. ..... thapar reported in air 1970 sc 494 which was a case where effect of omission of rule 132 a of defence of india rules. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1991(1)ALT403
..... (2) notwithstanding the repeal of the motor vehicles act, 1939 by this section,-(a) to (c)-----------(d) the scheme under section 68-c of the motor vehicles act, 1939, pending at the commencement of this act shall be disposed of in accordance with sub-section (4) of section 100 of this act and thereafter the provisions of chapter vi of this act shall apply;'the words 'the scheme under section 68-c of the motor vehicles act, 1939,' are referrable to all the schemes under section 68-c. ..... it is difficult to accept that although specifically the necessary pre-requisites mentioned in section 68-c are not incorporated in section 68-e but for invocation of power under section 68-e(1), the state transport undertaking must take them into account, as contended by shri d. ..... reddappa reddy, learned counsel appearing for the andhra pradesh state road transport corporation, in opposition, maintains that every proposal for modification of an approved scheme under section 68-e (1) is also a scheme under section 68-c. ..... mehar singh, air 1955 sc 84 laid down the proposition :'the line of enquiry would be, not whether the new act expressly keeps alive the old rights and liabilities but whether it manifests an intention to destroy them. .....
Tag this Judgment!Court : Allahabad
Reported in : [1974]94ITR129(All)
..... the aforesaid 1956 act was repealed and re-enacted as the warehousing corporations act, 1962. ..... section 28 of the agricultural produce (development and warehousing) corporation act, no, 28 of 1956, provided that the state governments may, with the approval of the central warehousing corporation, establishstate warehousing corporations. ..... section 24 of the warehousing corporations act, 1962, lays down the functions of the state warehousing corporation. ..... in 1962, parliament enacted the national co-operative development corporation act, 1962, and the warehousing corporations act, 1962. ..... as a result, parliament enacted the agricultural produce (development and warehousing) corporation act, 1956. ..... clause (g) of section 43(2) of this act provided that notwithstanding the repeal of the 1956 act, a state warehousing corporation established for a state under the repealed act shall be deemed to be the state warehousing corporation established for that state under this act, it is thus evident that the petitioner was in law established under the 1962 act. 5. ..... 603, air 1955 s.c. .....
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