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 : 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freshly extended from april 1, 1951 by the vindhya pradesh act and any law made by any authority earlier was freshly repealed to make room for ..... 6) and act 66 of 1951, therefore concurred in removing the ordinance on december 29, 1950 and in extending the central provinces and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 : 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 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1990SC560; JT1989(2)SC483; 1989Supp(1)SCC430; [1989]2SCR629
..... part thereof, any enactment which is in force in any pan of british india at the date of such notification.section 2 of act ii: the central government may, by notification in the official gazette, extend to the province of ajmer merwara with such restrictions and modifications as it thinks fit any enactment which is in force in any other province at the date of such notification.it is also necessary here to contrast the above two provisions with section 2 of the part c states (laws) act, 1950 (hereinafter referred to, for purposes of convenience ..... this leads us to the question as to what is implied in the language of section 7 of the delhi laws act which empowers the central government to extend any statute in force in any other part of british india to the province of delhi with such 'modifications and restrictions' as it thinks fit. ..... if any such law exists and power is given to repeal or abrogate such laws either in whole or in part and substitute in place of the same other laws which are in force in other areas, it would certainly amount to an unwarrantable delegation of legislative powers. ..... again, suppose the provisions of a general code like, say, the cpc are extended to the union territory, should we construe section 87 be so as to preclude the extension of a later amendment to one of the rules to one of the orders of the c.p.c. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC1022; [1967]2SCR88; [1967]19STC263(SC)
..... this court accordingly granted a writ to the following effect : 'the respondents will be restrained from enforcing the central provinces and berar sales tax act, 1947, and its provisions against the petitioners and from imposing a tax in respect of the transactions in question and in particular from imposing a tax on the purchase price of goods purchased on the declarations under rule 26 being ..... during the period april 1, 1951 to september 6, 1955, the appellant was registered as a 'dealer' under the central provinces & bear sales tax act, 1947 (c.p. ..... - in this section 'law of a state' in relation to a state specified in part c of the first schedule to the constitution, means any law made by the legislative assembly, if any, of that state or extended to that state by a notification issued under section 2 of the part c states (laws) act, 1950 (30 of 1950).' 8. ..... therefore, on january 5, 1954, even before the relevant rule was amended, the appellant applied for substitution of the words 'raw materials' for the words 'for the purpose of manufacture'. ..... 26, 1954, the appellant did not fill in any figure but showed the above item as blank contending that the sales tax authorities were not entitled to levy any purchase tax against it in respect of the same. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1970SC1002; 1970MhLJ561(SC); (1970)2SCC267
..... after the government of india act, 1935, the berar laws (provincial) act, 1941 was enacted, and berar was under section 47 of the government of india act to be administered together with the central provinces as one of the provinces under that act. ..... 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 section (1) of section 66 of the central provinces municipalities act, 1922.5, the tax on companies, imposed under section 110 of the madras city municipal act, 1919.9. ..... 2 of act 20 of 1941 and not the tax under section 66 of the central provinces & berar municipalities act, 1922, and the tax levied by the respondent municipality was levied under the latter act. ..... this court was of the view that by virtue of item 4 of the schedule only the tax on persons, exercising professions imposed under clause (b) of sub-section (1) of section 66 of the central provinces municipalities act, 1922, was saved from the operation of section. ..... , by section 8 of the act it was provided that the central provinces municipalities act, 1922, which had been applied to berar by order under the indian (foreign jurisdiction) order in council, 1902, shall cease to have effect 'provided that all appointments, delegations, notifications, orders, byelaws, rules and regulations .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC714; (1976)2SCC953; [1976]2SCR785; [1976]37STC267(SC)
..... foregoing reasons, we are of opinion that the impugned notification dated december 7, 1957, purporting to substitute the words 'such previous notice as it considers reasonable' for the words 'not less than three months' notice' in section 6(2) of the bengal act, is beyond the powers of the central government conferred on it by section 2 of the laws act ..... quite reasonable to hold that the word 'modification' in section 7 of the delhi laws act (which is almost identical with the present section 2, laws act) means and signifies changes of such character as are necessary to make the statute which is sought to be extended suitable to the local conditions of the province ..... be noted that the language of section 7 of the delhi act was substantially the same as that of the first portion of section 2 of the part c state laws act, as it then stood ..... 3908 dated december 7, 1957, was ineffective and section 6(2) continues to be the same as before as if it was not so modified ..... for the parties have, more or less, reiterated the same contentions which they had advanced in the high court.37 ..... . more or less to the same effect is the view ..... that since the withdrawals of the exemptions in question had been made after reasonable notice, the same were not invalid.31 ..... 792 to 806 of 1971) were instituted in which the same question was involved. ..... be allowed to urge that since it had disobeyed this mandate on an earlier occasion when it granted the exemptions it can withdraw the exemptions in the same unlawful mode .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1976)5CTR(SC)0001B
..... precise question with which we are faced is, whether the purported substitution of the words 'such previous notice as it considers reasonable' for the words 'not less than three months notice' in section 6(2) by the impugned notification dated december 7, 1957, was in excess of the power of modification conferred on the central government by section 2 of the laws act.this question has to be answered in the light of the principles enunciated by this court in re : delhi laws act relating to the nature and scope of this power.52. ..... be quite reasonable to hold that the word 'modification' in section 7 of the delhi laws act (which is almost identical with the present section 2, laws act) means and signifies changes of such character as are necessary to make the statute which is sought to be extended suitable to the local conditions of the province. ..... to be noted that the language of section 7 of the delhi act was substantially the same as that of the first portion of section 2 of the part c states laws act, as it then stood. ..... sro 3908, dated december 7, 1957, was ineffective and section 6(2) continues to be the same as before as if it was not so modified at ..... counsel for the parties have, more or less, reiterated the same contentions which they had advanced in the high court.37. ..... found that since the withdrawals of the exemptions in question, had been made after reasonable notice, the same were not invalid.31. ..... 652, 792 to 806 of 1971) were instituted in which the same question was involved. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC249; (1967)69BOMLR69; [1966]59ITR73(SC); 1966MhLJ185(SC); [1965]3SCR499
..... he then was) who delivered the judgment are as follows: "it was then argued that the civil courts have no jurisdiction because of sections 83 and 84 of the central provinces municipalities act as applied to berar. ..... section 73 of the central provinces local self-government act prescribed that no suit shall be instituted ..... we however consider it proper to add that there is considerable force in the opinion expressed by the high court that the tax in question, at the date when the same was challenged, being a levy imposed on persons carrying on the business of pressing cotton, was a tax on 'professions, trades, callings, or employments' and that the learned judges of the high court came to a correct conclusion ..... 68 of that act, the municipal committee directs that the said amendments shall come into operation on the 1st august, 1941: amendment for the figure and the word 'anna' occurring in clauses (a) and (b) of the rule, the figure and word '4 annas' shall be substituted. sd/- b. ..... give too wide a construction to the expression "under the act" may lead to the serious consequence of attributing to the legislature, which owes its existence itself to the constitution, the intention of affording protection to unconstitutional activities by limiting challenge to them only by resort to the special machinery provided by it in place of the normal remedies available under the code of civil procedure, that is, to a machinery which cannot be as efficacious as the one provided by the general law. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC955; (1977)2SCC472; [1977]3SCR182
..... on the question of limitation the high court held that applying the special period of limitation provided in section 48 of the central provinces and berar municipalities act, 1922 the suit was within limitation as regards the payment made by the plaintiffs on september 22, 1948 but that it was barred by limitation as regards the payment made on august ..... in bharat kala bhandar's case filed a suit for recovery of excise tax paid by them under section 66(1)(b) of the central provinces municipalities act, 1922 on the ground that after the coming into force' of section 142a of the government of india act, 1935 till january 25, 1950 a tax in excess of rs. ..... various classes of cases in which the jurisdiction of ordinary courts is excluded, the third class of such cases being 'where a liability not existing at common law is created by a statute which at the same time gives a special and particular remedy for enforcing it. ..... on which plaintiffs rely cannot, in the context, be taken to mean that the act protects correct assessments only and that every incorrect or wrong order of assessment can be challenged by a suit though the statute gives it finality and provides full and effective remedies to challenge it except in matters of constitutionality and the like, a lf-contained code must have priority over the common means of vindicating rights. ..... pendency of the suit the municipal committee was succeeded by the corporation for the city of jabalpur who were substituted as defendants to the suit5. .....
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