Court : Gujarat
Reported in : AIR1966Guj175; (1965)GLR554
..... the decision of the chief controlling revenue authority in accordance with which the determination was made by the collector was bad inasmuch as it was given without observing the principles of natural justice the amendment was not opposed by the learned advocate general on behalf of the revenue and we allowed it inasmuch as it was based on facts which were not known to the petitioners at the time ..... duty or of the deficient portion thereof, whether such amount exceeds or falls short of five rupees section 40 which is the next section deals with a case where an instrument may have been unduly stamped by accident and any person' produces it of his own motion before the collector within one year from the date of its execution and offers to pay to the collector the amount of the ..... lease to the collector and applied to have the opinion of the collector as to the duty with which it was chargeable under section 31 of the bombay stamp act, 1958. ..... collector nor the chief controlling revenue authority filed any affidavit in reply to the amendment obviously because the allegation made in the amendment, namely, that the decision was given by the chief controlling revenue authority without hearing the petitioner or with-out issuing any notice to him was a ..... behalf of the petitioners, thereupon applied for leave to amend the petition by adding the chief controlling revenue authority as ..... was already filed by an aval karkun in the office of the collector and though the amendment was allowed, neither the. .....
Tag this Judgment!Court : Kolkata
Reported in : [1967]37CompCas240(Cal),[1967]64ITR233(Cal)
..... the two questions, namely, (1) whether the bonusshares should be included in the paid up capital of the assessee within the meaning of sub-section (1) of the explanation to paragraph d of part ii of the finance act, 1956, and (2) whether the bonus shares can be said to have been issued within the meaning of the second proviso to the said paragraph to the shareholders by the assessee during the accounting year ended 31st ..... the circumstances of the case, the bonus shares in question can be said to have been issued within the meaning of the second proviso to paragraph d of part ii ,of the finance act, 1956, to the shareholders by the assessee during the accounting year ended 31st december, 1955, relevant for the assessment year 1956-57 ? ..... the word ' issue ' has again been used in section 105c, which was introduced in the indian companies act, 1913, in order that the increase of share capital may not be a device to increase the voting powers of thedirectors, for, under regulation 46, they were not compelled to issue newly created ..... on the stamp act and that it is based on a particular section of the finance act of a ..... the relative provision of sub-section (1) of the explanation of paragraph d of part ii of the finance act, 1956, is as follows :' the expression ' paid up capital' means the paid up capital (other than capital entitled to a dividend at a fixed rate) of the company, as on the first day of the previous ..... officer will please amend his computation of ..... bombay ..... bombay ..... bombay ..... bombay .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1967Cal560
..... appear in the secniel, that the two questions namely, (1) whether the bonus shares should be included in the paid-up capital of the assessee within the meaning of sub-section (1) of the explanation to paragraph d of part ii of the finance act, 1956, and (2) whether the bonus shares can be said to have been issued within the meaning of the second proviso to the said paragraph to the shareholders by the assessee, during the accounting year ended 31st ..... (2) whether on the facts and in the circumstances of the case the bonus shares in question can be said to have been issued within the meaning of the second proviso to paragraph (d) of part ii of the finance act, 1950, to the shareholders by the assessee during the accounting year ended 31st december, 1955, relevant for the assessment year 1956-57? 7. ..... the word 'issue' has again been used in section 105c which was introduced in the indian companies act in 1913 in order that the increase of share capital may not be a device to increase the voting powers of the directors for under regulation 46 they were not compelled to issue newly created shares to the existing shareholders in ..... (1933) 1 kb 134 (supra), is a case on the stamp act and that it is based on a particular section of the finance act of a particular year. ..... ' by the amendment of 1936, the meaning of the word 'allotment' in section 105(1) was not altered. ..... bombay life assurance co. ..... bombay life assurance co. .....
Tag this Judgment!Court : Mumbai
Reported in : (1965)67BOMLR376; [1966]36CompCas60(Bom)
..... rule 28 requires in case petition is presented against company that it shall be accompanied by a notice in the prescribed form together with a copy of the petition and a stamped envelop addressed to the company and that : 'the registrar shall immediately on the admission of the petition send the notice together with the copy of the petition to the company by registered post.' 8. ..... 1240, a decision regarding the practice followed in such matters by this court before the act was amended and new rules were made. 5. ..... will be free on the materials before him to come to his own conclusion as to the allegations made in the petition and he would be free to exercise any of the powers as are vested in him under section 443 of the companies act necessitated by his own conclusions on facts. ..... associated bombay cinemas [1959] 29 com. ..... this is left to rules to be made under section 643 of the act to which we must now turn. 7. ..... there is no provision in the act dealing with procedural matters in relation to winding up petitions. ..... we must, therefore, carefully examine the provisions of the act and the rules. 6. ..... desai for preliminary orders under rule 96 of the companies (court) rules framed under the companies act. .....
Tag this Judgment!Court : Kerala
Reported in : AIR1966Ker150
..... those proceedings can be validated by payment of the required fees in the manner prescribed by law ultimately the full bench itself agreed with the reasoning of the referring judge, and after giving its stamp .of approval to the reasons given by the learned judge the full bench also refers to section 149 of the code of civil procedure, 1908, which according to the full bench, is in ..... down by the full bench decisions of the madras and palna high courts the power of entertaining an application for amendment of the plaint under circumstances similar to those existing in the case on hand, is recognised directly by the bombay high court in airule 1939 bom 354. ..... case the defendant was actually sued in time as provided by the limitation act the fad that the plaint was not properly stamped does not in the least militate against its efficacy, although. ..... act 7 of 1870 in respect of a document received through mistake or inadvertence, and which was not affixed with pro per court fee or stamp which it ought to bear under the act, provision is made for collecting the necessary fee or stamp and when once the requirement of payment of additional fee is complied with, the document so received by inadvertence and every proceeding relating thereto shall be as valid as if it had been properly stamped ..... of the main objects of the court fees act is to levy fees for services to be rendered by the courts and public offices and the plaint is not to be effectual for such purposes until if is duly stamped. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1967Guj154; (1966)GLR879
..... 1061/3529-d dated 13th september, 1963 did not take an application to the collector for a reference under section 18 of the land acquisition act, there was a subsequent notification issued by the government of gujarat on 14th june 1965 which amended the earlier notification so as to include within the scope and ambit of the earlier notification an application to the collector for a reference under section 18 and the applications made by the appellants to the special land acquisition ..... the reference may not be a valid reference because the application is not properly stamped as required by the bombay high court fees act, 1959, and there is accordingly no valid application as required by s. 18. ..... 46 of the bombay court-fees act, 1959, amended the earlier notification by adding at the end of the notification the words and figures 'and in respect of an application specified under ..... appellants could not, therefore, claim the benefit of the exemption granted under the amendment in respect of the applications made by them to the special land acquisition officer. ..... 18 of the land acquisition act made after the amendment but also to pending applications ..... to the last contention urged on behalf of the appellants, namely, that in any event the applications made by the appellants to the special land acquisition officer were saved from liability to payment of court-fee by reason of the amendment made in the notification dated 13th september 1963 by the amending notification dated 14th june 1965. .....
Tag this Judgment!Court : Mumbai
Reported in : [1967]66ITR561(Bom); [1967]20STC199(Bom)
..... the view of the department seems to be founded on the provisions of the bombay stamp act, and, in particular item 48 of schedule i of that act which requires a power-of-attorney as defined in section 2(r), when used for any purpose other ..... a vakilpatra, for which court-fee is prescribed under the bombay court-fees act in item 12 of schedule ii, and, therefore, the sales tax authorities are not entitled to require either of the petitioners to file their authorisation stamped as a power-of-attorney as defined in section 2(r) of the bombay stamp act on a non-judicial stamp of rs. 3.30. 9. ..... now, a power-of-attorney as defined in section 2(r) of bombay stamp act includes any instrument empowering the specified person, but does not include any instrument chargeable with a fee under the law relating ..... bombay stamp act, but shall bear court-fee stamp ..... act and not under the bombay stamp act ..... bombay stamp act ..... (i) who has been removed or dismissed from government service, or (ii) who is being a legal practitioner or charted accountant is found guilty of misconduct in connection with any proceeding under this act by an authority empowered to take disciplinary action against the members of the profession to which he belongs, or (iii) who being a sales tax practitioner is found guilty of such misconduct by the commissioner. ..... we are now concerned with the statute after its amendment in 1965, there being consequential alterations in the rules as ..... subsequent amendment which was added by maharashtra act .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1968Guj280; (1967)GLR609
..... paise, but does not exceed three rupees, 40 per cent of such payment: (iv) exceeds three rupees, 50 per cent of such payment: and it may be pointed out at this stage that prior to the amendment made by bombay act 53 of 1956, section 3(1) did not contain clauses (a) and (b) but instead thereof, there was the following provision prescribing the rate of duty :- 'where the payment, excluding the amount of duty, is made ..... time of issuing the ticket to the purchaser(9) the petitioners, however, relied on rules 3, 5 and 13 they urged that these rules show that when the stamp is affixed to the ticket and the ticket is issued to the purchaser, the purchaser purchases the stamp from the proprietor and the proprietor issues it to the purchaser.but this contention is based on a misreading of rules 3, 4 and 13. rules 3, 4 and 13 form part of the ..... two parts which are to be detached and issued to the purchaser are to be so detached that the stamp is defaced thereby so that the portion of the stamp which bears the word 'bombay' remains on the ticket book and the remaining portion goes out with one of the parts of the ticket ..... the only proper construction of the rules in the context of the provisions of the act therefore seems to be that the proprietor is required to affix on the ticket stamp of the value of the entertainments duty payable on the price of admission and the price of admission may be a composite amount or it may be an amount charged specifically for admission plus an amount .....
Tag this Judgment!Court : Chennai
Reported in : (1968)1MLJ37
..... was argued that while there was quid pro quo, as the state government was also making a very large profit out of court-fees, the court-fees amendment act of 1959 of the uttar pradesh increasing the court-fee was ultra vires. ..... the necessity for the passing of the madras amendment act (v of 1922) to the court fees act, 1870, is stated thus in the statement of objects and reasons published in the fort ..... the following observations therein were relied on in particular:we are now concerned with the effect of a declaration of court that the amending act, which repealed certain provisions of the original act, is void under article 13 of the constitution ..... on ad valorem scale invalid and ultra vires and for a direction to the registrar of the high court to levy fees in suits and appeals in the original side of the high court in accordance with the court-fees act, 1870, as amended in 1922, and applicable to proceedings in the high court in its original jurisdiction before the high court-fees rules, 1956, came into force. ..... in the statement of objects and reasons to the court fees act (vii of 1870), the following is found:the rates of stamp fees leviable in courts and offices established beyond the local limits of the ordinary original civil jurisdiction of the high courts of judicature at fort william, madras and bombay, and in proceedings on the appellate side of such high courts, were, as fixed by act xxvi of 1867, to a great extent tentative.the experience gained of their working during the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1970]78ITR364(AP)
..... and maintenance was the sole test and even so persons other than the spouse or children could not have been included in that definition, the amendment has given extended meaning to the definition of that term by including other persons also and confined the statutory qualification of dependence only to persons other than the spouse or ..... has no jurisdiction to reopen the assessments and the notice dated may 5, 1962, issued by him is without jurisdiction, (2) that the amendment of the definition 'dependant' in section 2(g) and section 4(ii) of the act, as amended by section 24 of the finance act, is ultra vires of the constitution, (3) that the amendment is beyond the legislative competence, and (4) that the amendment has brought about an unreasonable discrimination as between the two units of the assessees, viz ..... hereinafter referred to as expenditure-tax) at the rate orrates specified in the schedule in respect of the expenditure incurred by anyindividual or hindu undivided family in the previous year:(1) subject to the other provisionscontained in this act, there shall be charged for every financial year, commencingon and from the first day of april, 1958, a tax (hereinafter referred to as expenditure-tax) at the rate orrates specified in the schedule in ..... . sidhnath observed:'we need hardly say that the stamp act is a taxing statute and must be construed strictly, and if two meanings are equally possible, ..... the supreme court in regional provident fund commissioner, bombay v .....
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