Court : Chennai
Reported in : AIR1960Mad160
..... section 80-a(3) enacted that the local legislature of any province might not, without the previous sanction of the governor general, make any law imposing any new tax unless the tax is a tax scheduled as exempted from this provision by rules made thereunder.section 45-a of the act enables provision being made by rules under the act for the classification of subjects, in relation to the function of government, as central ..... notified area at such rates as the state government may determine, and till such rates are determined the rates mentioned in the specified schedule to the act are to be adopted.section 12 enacts that all moneys received by a market committee shall be paid into a fund to be called "the market committee fund", that all expenditure incurred by the market committee under ..... court held that where an assessment consisted of a single undivided sum in respect of the totality of the property treated as assessable, the wrongful inclusion in it of certain items of property which by virtue of a provision of law were expressly exempted from taxation, rendered the assessment invalid in toto.in the present case it will not be possible to dissociate the portion of the fee collected for ..... act before it was amended by this act shall be deemed always to have been levied under the principal act as amended by this act as if this act was in force ..... black, (1875) 6 pc 272, a question arose as to whether the provincial legislature new brunswick had power to make law so as to impose taxes in .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1962Bom183; (1960)62BOMLR475; ILR1961Bom282; [1960]11STC837(Bom)
..... answer these questions, it is necessary to refer to certain sections of the central provinces and berar sales tax act, 1947 (xxi of 1947), (hereinafter referred to as the act), section 4 of the act is charging section and it provides that every dealer whose dealer whose turnover exceeds the limits specified in sub-section (5) shall be liable to pay tax in accordance with the provisions of the act on all sales effected after the commencement of the act. ..... decided to intervene and enacted the bombay sales tax laws (validating provisions and amendment) act, 1959 (xxii of 1959) to which i will hereafter refer as the amending act. ..... proceedings, it has been provided that nothing in sub-sections (1) and (2) of section 11-a shall be deemed ever to have been applicable to such proceedings. ..... amending act came into force on ..... been acquired or had become vested then such rights have been taken away or extinguished at least in respect of proceedings commenced before the coming into force of the amending act. ..... was held that even where a new period of limitation is prescribed by an amending act, it does not revive the remedies in respect of a cause of action already barred before the amendment came into force. mr. ..... behalf of another assessee, that the new sub-section (3) of section 11-a authorises issue of fresh notices and commencement of fresh proceedings only in those cases, in which the right to issue notices or initiate proceedings had not become time-barred before the emending act came into force. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1974Bom203; 1974MhLJ51
..... was taken through the earlier enactments both available and applicable to the lands in berar and also the then central provinces. ..... these persons in berar were given certain protected status by berar were given certain protected status by berar regulation of agricultural leases act,1951 and declared that the lease held in the year 1951-52 would be deemed to be for a period, firstly, for five years, then by an amendment, to 7 and 8 ..... persons interested in such land to be heard and after holding an inquiry, determine the purchase price of such land, which shall consist of (a) the price of such land determined by the tribunal in accordance with the provisions of section 90, and (b) the amount of the arrears of rent, if any, determined by the tribunal as lawfully due on the date on which the tenant has made an application under sub ..... 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 ..... scheme of sections 38,39 and 39-a clearly is a scheme in favour of a landlord who is enabled upon the statutory conditions to enter upon the land even after the coming into force of this tenancy act of 1958. ..... (1) notwithstanding anything to the contrary in any law, usage or contract but subject to the provisions of section 42 t 44 (both inclusive) a tenant other than an occupancy tenant shall, in the case of land held by him as a tenant, be entitled to purchase from the landlord the land held by .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi107; [1971]28STC21(Delhi)
..... 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 modifications ..... 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 in force ..... 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 laws, and every part of them, could with equal convenience be so applied, it ..... section 6(2) of the bengal finance (sales tax) act 1941 was as follows :- 'the state government, after giving by notification in the official gazette, not less; than three months' notice of its intention to do so may by like notification add to or omit from or otherwise amend the schedule and thereupon the schedule shall be deemed .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC540; [1964]4SCR69
..... the central pro- vinces by the central provinces laws act ..... management of the estate, or if under age or incompetent, and not under the superintendence of the court of wards, its guardian, or nearest of kin, who by special appointment or by the law and usage of the country may be authorised to act for him, is not required to apply to the courts of justice for permission to take possession of the estate of the deceased as far as the same can be done without violence ; and ..... august 7, 1947, the respondent rupendra instituted a suit in the court of the subordinate judge of jalpaiguri, against rani asrumati and certain other agnatic relations of the, raj for a declaration that as the raja is eldest son by another wife rani renchi, he was the sole lawful heir and entitled to the exclusive possession of the estate which was an impartible estate and governed by the rule of pri- mogeniture ..... 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 ..... deemed to have been respectively constituted, made under this act ..... constituted by the bengal civil courts act, 1871, section 12 of which provided that "the present judges of the zillah courts, additional judges, subordinate judges and munsifs shall be deemed to have been duly appointed to the office the duties of which they have respectively discharged and shall be the first district judges, additional judges, subordinate judges and munsifs named under this act. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1972Mad398
..... pointed out:--'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. ..... that it was beyond dispute that, apart from the question of express malice, the intention or motive with which the words were used was immaterial, and that, if in fact the article did refer, or would be deemed by reasonable people to refer, to the plaintiff, the action could be maintained and proof of express malice was wholly unnecessary. ..... as i have pointed out already, the decisions of the courts following 1910 ac 20 gave rise to certain criticism that that decision interfered with the freedom of the press and freedom of fiction writers and imposed an unbearable burden on them and that led to the constitution of a committee to suggest modifications with regard to the law of defamation and having regard to the recommendations of lord porter's committee the defamation act, 1952 was enacted. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1975MP89; 1974MPLJ573
..... ' the relevant statutory provision, 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 ..... this law continued till the laws reform (contributory negligence) act, 1945, which abolished the defence of contributory negligence and enacted provisions which enable the court to allow the claim by reducing it to such extent as the court thinks just and equitable having regard to the claimant's share in the responsibility for the damage. ..... before evaluating the evidence, certain principles have to be kept in mind. .....
Tag this Judgment!Court : Sikkim
Reported in : 1979CriLJ310
..... 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 law with effect from ..... analogous provisions of section 2 of the part c states (laws) act, 1950, authorising the central government to extend by notifications enactment in force in part a states to part c states, observed (at page 685) that 'when a notification is issued by the appropriate government extending the law of a part a state to a part c state, the law so extended derives its force from section 2 of the part c states (laws) act enacted by parliament' and that 'the result of a notification issued under that section is that the provisions of the law which is extended ..... state of saurashtra : 1952crilj805 to the effect that:while undoubtedly certain definite conclusions were reached, by the majority of the judges who took part in the decision in re-gard to the constitutionality of certain specific enactments, the reasoning in each case was different, and it is difficult to say that any particular principle has been laid down by the majority which can be of assistance in the determination of other cases' or by the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC981; [1962]Supp(2)SCR257; [1962]13STC236(SC)
..... the vindhya pradesh laws (validating) act, 1952 merely removed the doubts by stating again that the central provinces and berar sales tax act had been and 'shall be deemed to be in force in vindhya pradesh from april 1, 1951', but did not re-enact that act. ..... central provinces and berar sales tax act, 1947 as extended to vindhya pradesh under section 2 of the part c states laws act, 1950 (has been) and shall be deemed to be in force in vindhya pradesh from april 1, 1951. 7. ..... the petitioner contends that the impugned sections of the central provinces and berar sales tax act, as applied to vindhya pradesh, fell within these two rulings, and must also be declared ultra vires the vindhya pradesh state legislature, when the latter enacted the vindhya pradesh laws (validating) act, 1952. 12. ..... section 7 of act 6 of 1952 repealed only the laws in force prior to the date on which the central provinces and berar sales tax act was brought in to force. ..... 6 dated december 29, 1950, extended to the state of vindhya pradesh the central provinces and berar sales tax act, 1947 (21 of 1947) as in force for the time being in the state of madhya pradesh, subject to certain modifications necessitated by the application of the act to this new area. ..... section 2 of that act provided : 'power to extend enactments to certain part c states :- the central government may, by notification in the official gazette extend to any part c state..... .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1963Bom3; (1962)64BOMLR471; ILR1962Bom508
..... but by section 2 (2) thereof the notifications issued under the enactment so repealed were deemed to have been issued under the central provinces municipalities act and were therefore continued in operation. 4. ..... committee of malkapur, in the buldana district, has, with the sanction of the chief commissioner, directed 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 ..... employments shall not, after the thirty first day of march nineteen hundred and thirty-nine, exceed fifty rupees per annum; provided that, i in the financial year ending with that date there was in force in the case of any province or any such municipality, board or authority a tax on professions, trades, callings or employments the rate, or the maximum rate, of which exceeded fifty rupees per annum, the preceding provisions of this sub ..... in their return the committee have admitted that in regard to the years in question for which, the notice of demand at annexure a was served, they have already recovered certain amounts of the bales and bojas tax from the petitioner. .....
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