Court : Mumbai
Reported in : AIR1974Bom203; 1974MhLJ51
..... areas forming central provinces one may briefly consider the position under the central provinces tenancy act, 1920. ..... appellate stage reliance was placed on section 108 of the transfer of property act to find that no price is at all payable with respect to such trees as the same are the part of land. ..... section 50 of the code declared that except as otherwise provided by any law in force, all lands which are not the property of the persons, were the property of ..... , the full bench noted that there is no rule of law in india that whatever is affixed or built on the solid becomes a part of it and is subject as to the same rights of property as the soil itself. ..... similarly section 25 provides another statutory term of such a lease wherein a tenant planting trees upon the land leased is enable to enjoy the same during the period of ..... respect to trees of the tenure-holder of the land and continued to enjoy the same in their own right but subject to statutory or customary obligations. ..... is not so purchased, it was clear that property in trees continued to rest with other parties not being the tenure-holder of the land and continued to enjoy the same in their own right but subject to statutory or customary obligations. ..... not pass with the land leased nor any such right of purchase as to trees can be claimed by the tenant and if at al trees were to be transferred, the land-holder is entitled to itis price as admittedly the same were not planted by the tenant, same were not planted by the tenant. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi107; [1971]28STC21(Delhi)
..... filed these writ petitions challenging the validity of the withdrawal of the exemption of durries and ghee from payment of sales tax on the following grounds, namely, (1) the power given by section 2 of the union territories (law's) act 1950 to the central government to extend enactments in force, in a state to a union territory with such restrictions and modifications as it thinks fit could be exercised by the government only to make such ..... behind the delhi laws act [as also behind the union territories (laws) act 1950] seems to be that in a small area like delhi which was constituted a separate province only recently and which had neither any local legislature of its own nor was considered to be of sufficient size of importance to have one in the near future, it seemed to the legislature to be quite fit and proper that the laws validly passed and ..... that it was expedient to leave the time and the manner, of carrying it into effect to the discretion of the lieutenant-governor; and also, that the laws which were or might be in force in the other territories subject to the same government were such as it might be fit and proper to apply to this district also; but that, as it was not certain that all those ..... section 6(2) at all except incidentally section 2(b) of the bengal finance (sales tax) (delhi amendment) act 1959 substituted the words 'central government' for the words 'state government' everywhere in the bengal finance (sales tax) act 1941 except in sub-section (3) of section .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC540; [1964]4SCR69
..... 11 and iii were extended to the central pro- vinces by the central provinces laws act xx of 1876. ..... to carry the same into effect or who died intestate leaving an estate, real or personal, and also to -apply to those cases as far as possible the principle prescribed in section xv of regulation iv of 1793 to the effect that in suits regarding succession and inheritance the mahomedan laws with respect to mahomendans and the hindoo laws with regard to hindoos be the general rules for the guidance of the judges. ..... we arc therefore of opinion that each of the sections 11, iii and iv of regulation v of 1799 is a complete code for dealing with different situations. ..... on ashrumati's death on january 5, 1954, prativa bose was substituted in her place in these suits. ..... section xix of regulation xl of 1793 enacted for forming into a regular code all regulations, provided that one part of a regulation has to be construed by another so that the whole might stand. ..... ample power is to be found in the indian succession act and the code of civil procedure to safeguard such rights and there is hardly any need for a provision which was passed to remove certain doubts created by the regulation of 1793. ..... the preponderating view adopted by the high courts in regard to this article and its corresponding provision in the earlier limitation act of 1877 is that applications mentioned in them are applications under the code of civil procedure only. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1972Mad398
..... :--'it is to be noted that section 6 central provinces laws act of 1875 prescribes that the court should act according to justice, equity and good conscience, not that it should act according to the rules of english law; it is also to be noted that the privy council has merely states that the courts in this country should ordinarily be guided by the rules of english law if applicable to indian society and circumstances; their lordships did not state that the rules of english law must be invariably applied'.11. ..... whatever was made to prove the truth of the statement contained in the news item and all that the appellants attempted to do was to say that they received the news published the same without any knowledge that it would refer to the respondent herein.the learned additional subordinate judge, having come to the conclusion that the respondent had established that the news items concerned him and ..... the second reason is, even assuming that the english principle of law, as it is in existence, is automatically applicable to the indian conditions, still by the time this case came to be decided, even the english law has been altered by section 4 of the defamation act, 1952, and therefore on this basis, it is the law as it stood after modification by section 4 of the defamation act, 1952 that should have been applied to the present case and not the law as laid down by the house of lords in 1910 ..... is mentioned, or some name other than that of the person really meant is substituted. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1975MP89; 1974MPLJ573
..... , so far as mahakoshal region in this state is concerned, is section 6 of the central provinces laws act, 1875. ..... 'it is true that in considering what the common law of england is, one has not to look at the statute law of england; but the law of england is composed of both, and one seeks guidance when determining what is justice, equity and good conscience not by looking at a particular branch of the law in england, but by looking at what is the law of england at present in force, and even then one is not compelled to apply that law unless one is of the opinion that bearing in ..... mind the circumstances as existing in india today, that law can according to justice ..... to me that it is manifestly anomalous and illogical to apply, in the name of justice, equity and good conscience, to india the doctrine of common law which is no longer regarded at its source as fair and equitable and enforced as such.' 8. ..... agreement with this decision and we will also apportion the blame in the same proportion in the instant case if we have power to do so.6. ..... a draft code of torts for india but it was never enacted into law. .....
Tag this Judgment!Court : Sikkim
Reported in : 1979CriLJ310
..... as it was declared by the supreme court by the majority in the delhi laws act case, on 23rd may, 1951, that such a power to repeal corresponding laws by notification under section 2 of the part c states (laws) act, 1950, was invalid and ultra vires and therefore, the extension of the central provinces law was to be deemed to have been made without repealing the corresponding vindhya pradesh law.thereafter, parliament passed the part c states (miscellaneous laws) repeal act, 1951, repealing inter alia the vindhya pradesh ..... . the case of repeal by implication of the corresponding sikkim law, which would admittedly and undisputedly take effect as a result of extension of another law on the same subject under clause (n), would also come within the expression 'repealed' in clause (n) and that being so, the repeal will have to be regarded as quite valid and in order even according to the contention of mr ..... by the same notification the corresponding vindhya pradesh sales tax ordinance, 1949, (hereinafter referred to as the vindhya pradesh law), was also sought to be repealed and the central provinces law, extended as aforesaid, was thereafter enforced in vindhya pradesh with effect from 1st april, 1951. ..... . chaudhury fails to take notice of the fact that such implied repealment of corresponding sikkim laws, as would be brought about by extension of enactments under clause (n) over the same subjects, would also be covered by the expression 'repealed' in clause (k) .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC981; [1962]Supp(2)SCR257; [1962]13STC236(SC)
..... it is said that, if the two sections are read together they mean that the central provinces and berar sales tax act was freshly extended from april 1, 1951 by the vindhya pradesh act and any law made by any authority earlier was freshly repealed to make room for ..... 6) and act 66 of 1951, therefore concurred in removing the ordinance on december 29, 1950 and in extending the central provinces and berar sales tax act in its place on the same date. ..... 's case 0065/1954 : 1955crilj215 to urge that the notification which was beyond the powers of the central government in its latter part must be regarded as a nullity, and contended that if the invalid portion of the notification was fundamental to the operation of the valid, then the valid portion also must equally fail because it could not have been intended that two laws on the same topic were to operate simultaneously in vindhya pradesh. ..... the respondents in the case are the state of madhya pradesh, which stands substituted for the state of vindhya pradesh, and diverse officers connected with the assessment and levy of ..... that a person belonging to the area of the former state of madhya pradesh is not liable to sales tax on building materials in a works contract under the central provinces and berar sales tax act because of the decision in pandit banarsi das's case : [1959]1scr427 , but another person living in the area forming part of the former vindhya pradesh is liable to sales tax under the same act, as extended to vindhya pradesh. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1963Bom3; (1962)64BOMLR471; ILR1962Bom508
..... that act under the exemptions granted under section 3 of that act exempted the tax on persons exercising any profession or art, or carrying on any trade or calling, within the limits of the municipality, imposed under clause (b) of sub-section (i) of section 66 o the central provinces municipalities act, ..... or the maximum rate, of which exceeded fifty rupees per annum, the preceding provisions of this sub-section shall, unless for the time being provision to the contrary is made by a law of the dominion legislature, have effect in relation to that province, municipality, board or authority as if for the reference to fifty rupees per annum there were substituted a reference to that rate or maximum rate, or such lower rate, if any (being a rate ..... the imposition, with effect from the 1st august 1912, of a tax on the ginning and pressing of cotton under section 41 (1) (a) (b) of the said law, to be within the limits of the malkapur municipality, levied from all persons carrying on, within the limits of the malkapur municipality, the trade of ginning cotton or pressing the same into bales by means of steam or mechanical process, at the following rates : (1) for each boja of ten maunds ..... what is more, the notification also refers to sub-section (5) of section 67 which requires that on receiving the proposals for the imposition of a tax from a committee, the provincial government may sanction the same or sanction them subject to such modifications as it may think fit, or return them to .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1967Raj280
..... in these circumstances the question arose whether the partnership was not illegal in view of section 3 of the central provinces and berar food grains control order, 1945, which prohibited that no person shall deal in foodgrains as a wholesale dealer except tinder and in accordance with the licence, issued by the ..... like the one which the parties were carrying in that case could not be lawfully carried on without a proper licence in the name of the partnership in accordance with the provisions of section 6 of the act, and rule 85 (4) of the rules made thereunder, and that if the same was being carried on in disregard of such a requirement that amounted to an offence under section 7 of the act and consequently a suit for dissolution and accounts of a partnership which was illegal ..... came to the conclusion that as the said business had been done by the partnership without a licence in the name of the partnership firm, this was in contravention of the provisions of the central excises and salt act, 1944 and the rules made thereunder and, consequently, it was unlawful, and, in this view of the matter, dismissed the plaintiffs suit with costs.on appeal the learned district judge, jaipur district ..... both the plaintiff shri ballabh and the defendant mohrilal when they were examined under order x rule 1 of the code of civil procedure accepted that the actual business of purchasing and selling tobacco was left to the defendant obviously because it was he who held the licence for that purpose, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC1201; (1967)69BOMLR316; 1967MhLJ275; [1967]2SCR100
..... of our above conclusions it is not necessary to deal with the point whether the word 'imposed' in item 4 of the schedule to the profession tax limitation act, 1941, would include 'deemed to be imposed' because by virtue of section 3 of the berar laws (provincial) act, 1941, the tax would be deemed to be imposed not under the central provinces municipalities act, 1922, but the central provinces and berar municipalities act, 1922. 15. ..... section 47 of the government of india act, 1935, provided that 'berar shall continue to be governed together with the central provinces as one governor's province under this act by the name of the central provinces and berar and in the same manner as immediately before the establishment of the dominion; and any reference in this act to the dominion of india shall be construed as including a reference ..... the rate, or the maximum rate, of which exceeded fifty rupees per annum the preceding provisions of this sub-section shall, unless for the time being provision to the contrary is made by a law of the dominion legislature, have effect in relation to that province, municipality, board or authority as if for the reference to fifty rupees per annum there were substituted a reference to that rate or maximum rate, or such lower rate, if any (being a rate greater ..... law as applied to berar, although called the central provinces municipalities act, 1922, was not the same law as the central provinces municipalities act, 1922, as in force in the central provinces .....
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