Court : Mumbai
Reported in : AIR1958Bom137; (1957)59BOMLR828; ILR1958Bom165
..... and which it possessed at the date of the filing of the suit. and that is act iii of 1951. that act was passed to provide for the extension of certain taws to part b states and in the schedule we have various acts set out which have been adapted and which have been extended to part b ..... times. originally the absence that was required was from british india. we will exclude from the consideration of this question the other expression about territories under the administration of central government. 'foreign country' was defined as any country other than british india. therefore, when we had indian states and when jaipur was an indian state for the ..... any acceding state. therefore, jaipur which acceded to india would still be a foreign country for the purpose of this definition. there was a further alteration by adaptation of laws order of 1950 and in place of 'provinces' the expression 'states' was substituted and 'foreign country' was defined as any country other than india but includes also .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Madras
Reported in : (1988)26ITD434(Mad.)
..... been challenged on the ground that it was retrospective in nature, according to the learned departmental representative.13. the learned departmental representative further argued that the tax laws (extension to union territories) regulations, 1963 whereby the income-tax act was extended to the union territories of dadra and nagar haveli, goa, daman, diu and ..... sections 6(6) and 7(7) of the territorial waters of continental shelf and exclusive economic zone and other maritime zones act, 1976, whereby the central government extended the income-tax act to the continental shelf and exclusive economic zone of india. the departmental representative pointed out that the legislative intendment was carried ..... was that the jurisdiction over the case having been transferred under section 126 of the income-tax act, 1961 vide notification dated 6-2-1986 of the central board of direct taxes, new delhi from iac (appeals), range-ii, madras to iac (appeals), dehradun, the cit (appeals)-i, madras should have .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(4)ALD582; 2005(4)ALT327; [2005]126CompCas708(AP); [2005]63SCL339(AP)
..... encroachment (see a.s. krishna v. state of madras. : 1957crilj409 ). this principle commonly known as the doctrine of pith and substance, does not amount to an extension of the legislative fields. therefore, such incidental encroachment in either event does not deprive the state legislature in the first case or parliament in the second, of their ..... 1949 act.legislative history and analysis of the relevant provisions of the 1949 act.16. this act as originally enacted was titled the 'banking companies act, 1949'. extensive amendments were introduced in 1965 by act 23 of 1965 including a change in the title of the act as the 'banking regulation act, 1949'. under section 2 ..... recovery tribunal or the appellate tribunal has jurisdiction and section 35 confers overriding effect to the provisions of this act over any other law.28. by s.o. 105 (e) dated 28-01-2003, the central government specified 'cooperative banks' as defined in clause (cci) of section 5 of the banking regulation act, 1949, as a .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1955CriLJ959
..... there were territorial limitations to this act as to all other central acts.44. the constitution did not provide for automatic extension of all central laws in respect of the subjects contained in central list or concurrent list but it preserved by article 372 all existing laws except those which were repealed or altered expressly or by ..... implication under the constitution itself. the state laws therefore continued to have their force ..... amendment act, 1950 extended the application of civil procedure code, 1908 to part b states and in 1951 several central acts were extended to part b states by what is known as part b states extension of laws act of 1951.45. specific provisions similar to section 6, general glauses act were made in each .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1987SC1073a; (1987)1SCC213a; 1987(1)LC174(SC)
..... guarantees investments in machinery, equipments and the like, at least to the tune of 20 times the value of annual dead-rent within 3 years from the grant of such extension. the value of the machinery, equipment and the like shall be determined by the government. where the lease is so renewed, the dead rent, and the surface rent shall ..... with rule 30 under chapter iv under the said rajasthan rules. this court observed that the word 'may' in the proviso in rule 30 in regard to the extension of the period by government should be construed as 'shall' so as to make it incumbent on government to extend the period of the lease if the lessee desired ..... being in force in a state, no state government or other authority shall make, except with the prior approval of the central government, any order directing-(i) that any reserved forest (within the meaning of the expression 'reserved forest' in any law for the time being in force in that state) or any portion thereof, shall cease to be reserved; (ii) .....
Tag this Judgment!Court : Delhi
Reported in : AIR1975Delhi223; ILR1975Delhi84
..... india act followed by the central legislature under the constitution of ..... by virtue of the delhi laws act of 1912 and later by the part c states laws act of 1950 and the union territories laws act of 1950. the application and the later extension of this law to the union territory of delhi was thereforee, not by the authority of the state legislature but that the central legislature, that is, the central legislature under the government of .....
Tag this Judgment!Court : Delhi
Reported in : AIR1976Delhi1
..... , thereforee, not be exempt from this tax.6. on an examination of the legislative history of the punjab municipal act, 1911, its extension to the union territory of delhi by virtue of central enactments from time to time, the scheme of the constitution of india with regard to the distribution of legislative powers between the states and ..... delhi in exercise of the power conferred by the central enactments, the punjab municipal act, 1911 had become a central act as if made by parliament under clause (4) of article 246 of the constitution of india; that union taxation would be co-extensive with the power of parliament to make laws; that by virtue of clause (4) of article ..... 246 of the constitution of india, parliament was competent to make laws with regard to .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker279; [1959]36ITR544(Ker)
..... the rights of those assessees to carry forward the losses of previous years to periods during which they could have carried forward the particular losses under the law in existence before the extension of the indian income-tax act (in this case, under the travancore income-tax act) and that in view of it the company's loss of ..... the contention of the company's learned counsel is sound and has to be accepted. the power given by section 12 of the finance act, 1950, to the central government is to make orders for removing any difficulty which arises in giving effect to the provisions of the acts extended to the part b states or merged territories ..... 13 above and the principles referred to in paragraph 14 and also having regard to the fact that the taxation laws (part b states) (removal of difficulties) order, 1950, was expressly passed in exercise of the powers conferred on the central government by section 12 of the finance act, 1950, which itself was enacted for the purpose of providing .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Reported in : 195629ITR210(Hyd.)
..... so to do for avoiding any hardship or anomaly, or removing any difficulty, that may arise as a result of the extension of this act to the merged territories or to any part b state the central government may, by general or special order, make an exemption, reduction in rate or other modification in respect of income- ..... lordship observed : "the case is thus one where the statute purports to operated only prospectively, but such operation has, under the scheme of the indian income-tax law to take into account income earned before the statute came into force. such an enactment cannot, strictly speaking, be said to be retroactive legislation, though its operation may ..... levy, assessment and collection of income-tax and super-tax in respect of that period," his lordship observed : "on this construction of section 13, the state law of income-tax would continue to operate for an indefinite period even after the commencement of the constitution during which period the indian income-tax and super-tax .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1984Bom258; 1984(2)BomCR530; 1984MhLJ603
..... contained in the civil courts act of 1965. moreover, one also cannot forget that subsequently a material change has taken place in the law. 8. the parliament has passed a law called 'the high court at bombay (extension of jurisdiction to goa. daman and diu) act. 1981' in this act 'appointed day' has been defined to mean the date ..... have already made a reference to regulation no. 12 of 1962 and the fact that it provided for the extension of certain laws mentioned in the schedule to that regulation to this union territory. we have also mentioned that the laws were to come into force on such dates which would be fixed by the lieutenant governor of the union ..... on which the said act comes into force. the central government by a notification has fixed 30th of october 1982 as the appointed day. section .....
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