Court : Supreme Court of India
Reported in : AIR1961SC210; [1960]40ITR494(SC); [1961]1SCR466
..... by the commission, and the authority of the government of travancore-cochin to take action on the report having been conferred upon the central government by section 3(c) of the opium and revenue laws (extension of application) act, the central government was prima facie competent to direct that proceedings under the income-tax act as may be justifiable to taken against the appellants ..... . whatever authority could be exercised by the travancore-cochin government before the enactment of the opium and revenue laws (extension of application) act, 1950, could, therefore, since the application of that act, be exercised by the central government, and the latter government could be direct in respect of a case that proceedings for re-assessment be commenced against a taxpayer. the case of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC805; 1978(2)ELT408(SC); [1962]2SCR942
..... law imposing excise duty on the manufacture of any class of goods. attention is, therefore, drawn ..... included or even contemplated in the act. the result, therefore, is quite clear that the robkar, under which the royalty was imposed, cannot be said to be a law corresponding to the central excises and salt act, 1944, and is, therefore, not within the repeal created by s. 13(2) of the finance act, 1950. 11. in our judgment, ..... in force in any state other than jammu and kashmir a law corresponding to, but other than an act referred to in sub-section (1) or (2) of section 11, such law is hereby repealed with effect from the said date..........'. 6. it if contended that by the extension of the central excises and salt act, 1944, there was repeal of any .....
Tag this Judgment!Court : Chennai
Reported in : AIR1962Mad290; [1962]13STC371(Mad)
..... tax act is to bring to tax the inter-state sales, in the state from which the movement of the goods commenced. the non-extension of the central sales tax act to jammu and kashmir might have this result, viz., that if the movement commenced in the state of jammu and kashmir, those inter-state sales ..... 3) however, 'in the same manner' has reference to the procedure for making the assessment, the procedure outlined by the local law being followed, but the liability and the quantum of tax being governed only by the central sales-tax act and subject to the rules made thereunder. the two expressions referred to cannot possible be equated, and no assistance in ..... to any rules made under this act.' the phrase 'in the same manner' occurring therein cannot therefore, take in all exemptions and deductions contemplated under the local sales-tax law; what is contemplated by s. 9(3) is that the procedure of making an assessment collection of tax etc., is the very same procedure laid down in the local .....
Tag this Judgment!Court : Chennai
Reported in : (1962)2MLJ302
..... tax act is to bring to tax the inter-state sales, in the state from which the movement of the goods commenced. the non-extension of the central sales tax act to jammu and kashmir might have this result, viz., that if the movement commenced in the state of jammu and kashmir, those inter-state ..... however, ' in the same manner ' has reference to the procedure for making the assessment, the procedure outlined by the local law being followed, but the liability and the quantum of tax being governed only by the central sales tax act and subject to the rules made thereunder. the two expressions referred to cannot possibly be equated, and no assistance ..... to any rules made under this act.' the phrase ' in the same manner ' occurring therein cannot therefore take in all exemptions and deductions contemplated under the local sales tax law; what is contemplated by section 9 (3) is that the procedure of making any assessment, collection of tax, etc., is the very same procedure laid down in the local .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC922; [1962]Supp2SCR741
..... justifiable under item 62 of list ii of the seventh schedule. unfortunately, though the judgment of the high court mentions the contention of the appellants that on the extension of the central act with effect from april 1, 1950, by the finance act, 1950, the cochin act as well as the similar travancore act ceased to be operative from ..... act and the act repealed in every respect. therefore, when s. 13(2) of the finance act provides that on the extension of the central act from april 1, 1950, to the part b state of travancore-cochin, any law corresponding to the central act is repealed with effect from that date, all that we have to see is whether the ..... storage of tobacco. 35. it is unnecessary to consider whether the remaining provisions of the travancore and the cochin tobacco acts and the rules framed thereunder were law corresponding with the central excises and salt act, 1944. 36. for these reasons i agree that the appeals be allowed, and the order passed by the high court be set aside .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC1903; [1964(9)FLR124]; [1964]53ITR466(SC); [1964]7SCR892
..... 22, 1949 though it was brought into the agreement on february 25, 1950. section 60-a was introduced in the income-tax act by s. 19 of the taxation laws (extension to merged states and amendment) act, (no. lxvii of 1949). originally it only applied to merged territories, but when the income-tax act was extended to part ..... necessary or expedient so to do for avoiding any hardship or anomaly or removing any difficulty that may arise as a result of the extension of the income-tax act to part b states, the central government may, by general or special order, make as exemption, reduction in rate or other modification in respect of income-tax in ..... which we have already referred above. this was followed by the concessions order, clause 16 of which specifically referred to concessions to industrial undertakings and provided that the central government having regard to all the circumstances of the case might grant such relief if any as it thought appropriate. it may be mentioned further that the same .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC279
..... 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 the territories which immediately before the 1st november, 1956, were comprised in any part b state, the central government may, by general or special order, make an exemption, reduction in rate or order ..... state immediately before the appointed day, or for the year in question, as the case may be by the amount of such total income and where under any state law, the rates of tax in force in the state are prescribed with reference to the total income including agricultural income, the state rate of tax shall be the rate ..... total income including the agricultural income without taking into account any reduction of tax allowed on the agricultural income by the state law by the amount of such total income. explanation. - where there was no state law relating to charge of income-tax and super-tax, the rates of income-tax and super-tax in force in that state .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1964]53ITR307(SC); [1964]8SCR263
..... any hardship or anomaly, or removing any difficulty, that mayarise as a result of the extension of this act to the merged territories or tothe territories which immediately before the 1st november, 1956, were comprisedin any part b state, the central government may, by general or special order,make an exemption, reduction in rate or other ..... immediately before the appointed day, or for the year in question, as thecase may be, by the amount of such total income and where under any state law,the rates of tax in force in the state are prescribed with reference to thetotal income including agricultural income, the state rate of tax shall be therate ..... the totalincome including the agricultural income without taking into account anyreduction of tax allowed on the agricultural income by the state law by theamount of such total income; 11. explanation. - where there was no state law relating to charge ofincome-tax and super-tax, the rates of income-tax and super-tax in force inthat state .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1965AP118; 1965CriLJ420
..... except the state of jammu and kashmir; so also the rules framed by the central government under the act. before the act was passed by parliament, there were several laws in the various states governing food adulteration. they were all repeated and a uniform law for the entire country was enacted by parliament in 1954. by section 23 of ..... something exceptional or our of ordinary, it would come within the definition of 'food'. (19) now, it is a matter of common knowledge that coconut oil is used extensively in kerala as a cooking medium and malayalees wherever they may, generally use coconut oil for that purpose. that being so, the fact that coconut oil is used as ..... treated as edible oil and the standard of quality is prescribed by the prevention of food adulteration rules, 1955. as noticed above, the rules have been framed by the central government under the power conferred upon them by sec. 23 of the act. rule 5 which occurs in part iii of the rules - headed 'definitions and standards of .....
Tag this Judgment!Court : Chennai
Reported in : AIR1968Mad298
..... c state and the president as the head of a part c state, occupies a different position from that as the head of the central government. by a logical extension of this principle one can hold that, when the president administers a union territory, he occupies a position different from that of the ..... but, certain administrative exigencies arose, particularly following the de jure transfer, and (in october 1963) of the extension of various indian enactments to pondicherry. it is now conceded, for instance, that the entire criminal law administration has radically changed, because of the introduction of the indian evidence act, the indian penal code and the ..... indian courts, judicial precedents are not merely of persuasive force, but are binding upon subsequent benches or judges, and do, within their own sphere, create law; judge-made law is thus known to our courts, and relied on in our courts, whereas, apparently, the continental system differs profoundly, and places almost an entire reliance .....
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