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 : 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 : Chennai
Reported in : (1972)1MLJ508
..... 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 stated 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 ..... to the implication that would be put by an ordinary newspaper reader on that portion of the letter a, (that is whether it referred to the plaintiff or not is not) a question of fact but one of law and is therefore open to be questioned in second appeal.following this judgment, i must hold that the finding of the courts below that the respondent had established that the writing in question referred to him is a ..... 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. ..... 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 .....
Tag this Judgment!Court : Chennai
Reported in : 1993(65)ELT181(Mad)
..... the incidental and ancillary processes to the completion of manufactured product as 'manufacture' and (b) stipulating that 'manufacture' will include any process which has been specified in the section/chapter notes of the schedule to the central excise tariff act, 1985 and therefore the process as seen above will amount to 'manufacture'. ..... the part of the manufacturer that the process of mercerisation of yarn will amount to 'manufacture' and now that the department has correctly understood the meaning of 'manufacture' with reference to cotton yarn for the purpose of central excise tariff act, it has every right to set right the mistake already committed in particular in the light of the conditions contained in the licence itself. ..... definition of 'manufacture' under section 2(f) after 1986 reads as follows : '(f) 'manufacture' includes any process (i) incidental or ancillary to the completion of manufactured product; (ii) which is specified in relation to any goods in the section or chapter notes of the schedule to the central excises tariff act, 1985 as amounting to ..... has not complied with the same, a show cause notice was issued to the petitioner by the superintendent of central excise, tirupur i range, tirupur on 6-1-1986, calling upon the petitioner to show cause to the assistant collector of central excise, erode as to why the licensing authority should not cancel the licence viz., l. 4 no. ..... submitted that the cancellation of the licence was quite in accordance with law. .....
Tag this Judgment!Court : Chennai
Reported in : (1962)2MLJ318
..... civil courts act, 1918, the central provinces courts' act, 1917 and the bombay civil courts act, 1869, the respective statutory provisions being sections 30, ..... a notification made by this court under section 265 of the indian succession act, 1925, all subordinate judges in the madras province have been appointed as ex offico district delegates under that enactment within the local limits of their respective jurisdiction; (2) by virtue of another notification of the high court made under section 29(1) of the madras civil courts act, 1873, all subordinate judges in the madras province have been authorised to take cognizance of ..... the civil justice committee who enquired into the laws delays noticed this deficiency and recommended that appropriate provisions should be inserted in the madras civil courts act similar to those in force in other provinces, enabling the high court by a general or special ..... act, an event which is not at all likely to happen, there will no doubt be a difficulty in the matter of appeal, for if the subordinate judge is held to have exercised jurisdiction under the notification issued under section 388 of the indian succession act an appeal will lie to the district court whereas if it is deemed to exercise jurisdiction under the notification of the high court under section 29 of the madras civil courts act, ..... section 388 of the indian succession act can certainly co-exist with that conferred on the high court under section 29 of the madras civil courts act .....
Tag this Judgment!Court : Chennai
Reported in : [1983]52STC94(Mad)
..... contrasted with the provisions as they were found and as we have extracted already, the provisions introduced as section 14(iv) by the central act 61 of 1972, and held that the said amendment merely confirmed the view they had taken of the expression 'that is to say' occurring in the enactment. ..... thus, this decision of the supreme court makes it absolutely clear that the expression 'that is to say' occurring in section 14(iv) of the central sales tax act, 1956, was meant to exhaustively enumerate all goods under a given list and was not intended to be merely explanatory or illustrative, but on the other hand ..... the words 'that is to say, the production, manufacture, possession, transport, purchase and sale of intoxicating liquors, opium and other narcotic drugs' in schedule 7, list 2, item 31, of the government of india act, 1935, particularly the words 'that is to say' came up for construction and their lordships observed with reference to these words : 'in our opinion these words are explanatory or illustrative words, and not words ..... in view of this decision of the supreme court, we are clearly of the opinion that there is no force in the contention of the learned counsel for the assessee and we hold that the expression 'that is to say' is exhaustive, enumerative and restrictive of the expression 'iron and ..... certain goods to be ..... be held that the aforesaid two decisions, namely, the decision of the high court of andhra pradesh and that of the high court of kerala are not good law. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1941Mad913; (1941)2MLJ607
..... the contention of the government of india was that the central provinces and berar sales of motor spirit and lubricants taxation act constituted an infringement of the power of the central legislature and the argument of the learned advocate-general of india was advanced in support of this contention ..... view of the decision of the federal court in re the central provinces and berar act xiv of 1938 (1939) 1 m.l.j. ..... the respondents also raised the question whether the assessing authority was entitled to impose i he tax both on their purchases of groundnuts and their sales of groundnut oil and groundnut cake, relying here on a proviso to section 3 of the act to the effect that in respect of the same transaction the buyer and the seller shall not both be taxed, but only one of them, and that when the amount for which goods are bought by a ..... as this judgment involves a substantial question of law as to the interpretation of the government of india act, 1935, a certificate will issue in accordance with the provisions of section 205 of that act. ..... the government of india act, 1935, vests in the central legislature the power of imposing duties of excise on goods manufactured or produced in india, subject to certain exceptions which do not include the goods dealt in by the ..... the respondents first came into court their case was that a tax on the sale of goods is in all cases an excise duty and therefore the madras legislature had exceeded its power in enacting the general sales tax act. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1958Mad220; [1957]32ITR439(Mad)
..... section 110 of the government of indian act, 1935, which enacte : 'nothing in this act shall be taken (a) to affect the power of parliament to legislate for british india, or any part thereof or (b) to empower the federal legislature, or any provincial legislatur :(i) to make any law affecting the sovereign or the royal family, or the succession to the crown or the sovereignty, dominion or suzerainty of the crown in any part of india or the law of british nationality or the army act, the air force act or the naval discipline act or the law ..... in further support of these submissions, which we shall examine in detail presently, learned counsel also urged that public international law did not recognise the continuity of the personality of a state, where one state succeeded another in a certain territory or where a state split up into two or more states or where new states appeared in the former territory ..... and other movable property, sub-section (4) enacte : 'arrears of any taxes outstanding immediately before the commencement of part iii of this act shall be deemed to be due to and may be recovered by the federal government or a provincial government according as the proceeds of any such tax imposed after the commencement of part iii of this act would be due to and recoverable ..... of state, the governor-general in council or the provincial governments and re-distribute them in the manner prescribed by the act between the central government on the one hand and the provinces on the other. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1962Mad450
..... a similar legislative pro-vision in the punjab civil courts act, 1918; the central provinces courts act. ..... no such provision was made originally in the madras civil courts act, 1873.the civil justice committee who enquired into the laws delays noticed this deficiency and recommended that appropriate provisions should be inserted in the madras civil courts act similar to those in force in other provinces, enabling the high court by a general or special order to authorise any subordinate judge to take cognizance of ..... 265 of the indian succession act, 1925, all subordinate judges in the madras province have been appointed as ex officio district delegates under that enactment within the local limits of their respective jurisdiction; (2) by virtue of another notification of the high court made ..... observed at page 253 thus:'any one who contends that a section of an act of parliament is not to be read literally must be able to show one of two things either that there is some other section which cuts down its meaning or else that the section itself (if read literally) is repugnant to the general purview of the act'.it cannot be said that there is any such repugnance in the ..... the madras civil courts act, which is also a central enactment. ..... 388 of the indian succession act can certainly co-exist with that conferred on the high court ..... 388 of the indian succession act an appeal will lie to the district court whereas if it is deemed to exercise jurisdiction under the notification of the high court .....
Tag this Judgment!Court : Chennai
Reported in : AIR1957Mad144; 1957CriLJ374; (1957)ILLJ524Mad
..... the central provinces & berar shops and establishments act xxii of 1947 provides for weekly and fortnightly holidays viz;, one day in the week without deduction in wages for shops and commercial establishments and one day in a fortnight without any deduction in wages for restaurants, eating-houses, theatres or other places of public entertainment or amusement.as in the bengal act provision is made lor the exclusion of certain establishments and persons from the operation of the act and they do not ..... having examined the provisions of the shops acts in other states of india and the parent acts of england, we shall now consider the object of enacting section 11 of the impugned act and the social evils it was intended to cure.19. ..... it is considered that there should be a comprehensive measure, in this 'province to regulate these matters on the lines of similar enactments in force in other provinces. ..... no person employed can be allowed to work therein, or engage himself in the trade or business, though the premises of the shop may be opened for certain incidental purposes by the proprietor or the employer.the word 'entirely' signifies that even the employer or persons deemed in law to be such, or persons exempted from the act, by reason of their being in position of management cannot transact business on a closed day. ..... restaurants and theatres, which did not close ' on any day were forced to grant weekly holidays to all its employed persons and adopt shift systems of work. .....
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