Judgment Search Results Home > Cases Phrase: central provinces laws act 1875 section 3 certain enactments to be deemed to be in force Court: karnataka Page 1 of about 10 results (0.128 seconds)

Brooke Bond Lipton India Limited Vs. State of Karnataka

Court : Karnataka

Reported in : ILR1998KAR1466

..... union of india air 1989 sc 516 before its amendment by the amending act (central act 6 of 1980), section 2(f) of the central excise act defined 'manufacture' in its well accepted legal sense - nomen juris - and not with reference to an artificial and statutorily expanded import.47 ..... further, apart from promising incentives and concessions, on the basis of locations of the industrial units in different zones in varying percentage, keeping in view the requirement of the area certain industries were grouped together under the head 'thrust sector' classified under annexure ii of the notification making those eligible for enhanced incentives and concessions as detailed under the head 'v. ..... it appears that keeping in view the said eligibility certificate, the petitioner-company filed monthly statements of its sales as required under section 12b of the act for the months of april to august, 1994, inter alia, claiming 100 per cent tax exemption on the turnover representing the sales of packaged tea produced at its dharwad ..... sri harish salve, learned senior counsel appearing for the petitioner, has submitted that the authorities under the act as well as the tribunal have committed a serious error of law and jurisdiction in denying the benefit of exemption to the petitioner despite the petitioner having produced the eligibility certificate granted by the competent authority prescribed under the notification unambiguously certifying that the petitioner is ..... central provinces, manganese ore .....

Biocon Ltd. and Others Vs. State of Karnataka, Ministry of Law Justice ...

Court : Karnataka

..... in the said case, the honble supreme court was considering the provisions of central provinces and berar electricity duty act, 1949 as amended by madhya pradesh taxation laws amendment act, 1958 (act no/7/1956), sub-sections 2(a), d(i) and 3 of the said act wherein tax has been levied was linked to consumption and it was argued that since the petitioners ..... and has been repealed as amending act was enacted even before the period of ordinance was over and therefore the constitutional validity of the ordinance was considered only for the purpose of finding as to whether action taken under the ordinance can be saved under the amending act and so far as upholding of the provisions of sub-section (2) of section 3 of the karnataka amendment act impugned in these writ petitions is concerned ..... the mere fact that a series of laws were concerned only with a certain kind of use of electricity, that is consumption of electricity by persons other than the producer cannot justify the conclusion that the british parliament in using the word consumption in ..... act and under the various provincial and state acts, consumption of electricity means according to him, consumption by persons other than producers and that both in the government of india act and under the constitution the word consumption must be deemed ..... was unconstitutional and the demand made under the ordinance cannot be sustained, was not justified in holding that amending act which has come into force from the date of ordinance i.e. .....

Dr. B.K. Naik and Others Vs. State of Karnataka, Ministry of Lay and P ...

Court : Karnataka Dharwad

..... amendment was given effect with retrospective effect from the date on which the central sales tax act came into force and thereby the basis of law on which judgment in n.k.nataraj mudaliar's case was pronounced was removed ..... enumerated by hon'ble apex court in mind, when the impugned act is examined, it would not even remotely suggest that the courts while interpreting section 87 of the karnataka education act and the rules made thereunder had found any infirmity or lacuna in the said enactments so as to enable the legislature to exercise its plenary power to remove such defect or lacuna in the enactment and thereby render the judgments already delivered by the courts to ..... for pensionary benefits by reckoning the said additional increment; (c) no court shall enforce any decree or order directing release of grant in aid taking into account the additional increment for having passed or deemed to have been passed the service examination or the kannada language examination by an employee of private aided educational institution. ? 68 ..... . hence, the view of the high court that the provisions of the amendment act of 1981 which merely authorize the assistant collector of first grade to decide the claims to the made before him claiming certain lands or immovable properties as shamilat dehvesting in panchayats ignoring the judicial orders or decrees, by which any right, title or interest of private parties in such lands or immovable properties are recognized ..... central provinces syndicate .....

Patil Vijaykumar and ors. Vs. Union of India and anr.

Court : Karnataka

Reported in : [1985]151ITR48(KAR); [1985]151ITR48(Karn)

..... is pertinent to recall the observations of sir maurice linford gwyer, chief justice of the federal court of india, in re central provinces and berar sales of motor spirit and lubricants taxation act, . ..... any decision rendered by a high court either on the validity or the construction of an all-india enactment, will only be binding on that high court, the courts and the tribunals functioning in the territorial area over which it exercises jurisdiction and not on other high courts, and the ..... the state bank of hyderabad and bharat electronics limited, bangalore, including the petitioners are paid monthly house rent allowance (hra), and a certain amount as encashment of leave once a year or once in two years as the case may be, in terms of their conditions of service ..... that section was already declared ultra vires by a competent high court in the country and an authority like an income-tax tribunal acting anywhere in the country has to respect the law laid down by the high court, though of a different state, so long as there is no contrary decision of any other high ..... , as the judgments of eminent men accustomed to expound and illumine the principles of jurist-prudence similar to our own; and if this court is so fortunate as to find itself in agreement with them, it will deem its own opinion to be strengthened and confirmed. ..... this is also regulated by a set of rules in force in this behalf commonly known as 'rules regarding surrender of earned leave and payment of salary therefor or .....

The Commissioner of Income Tax and Another Vs. M/s. United Racing and ...

Court : Karnataka

..... directorate of revenue intelligence has established that undisclosed payments had been made by the assessee towards purchase of horses and as such, the concluded assessment came to be re-opened and assessment order came to be passed under section 147 of the act being aggrieved by this order, appeal came to be filed by the assessee before cit (appeals), who by order dated 04.06.2008 allowed the appeal on the ground that the issue was concluded in favour of the assessee ..... (prayer: this appeal is filed under section 260a of income tax act, 1961 praying to formulate the substantial questions of law and allow the appeal and set aside the orders passed by the income tax appellate tribunal, bangalore in ita no.1122/bang/2008 dated 31.3.2009 confirming the order of the appellate commissioner and confirm the order passed by the deputy commissioner of income tax, central circle-2(3), bangalore.) 1. ..... rescue of assessee for two reasons, (1) the interpretation by the hon'ble apex court was in the background of unamended provision of section 147 of the act; and (2) the facts obtained in coco cola's case was that two letters dated 04.05.1973 and 06.11.1974 issued by the department of economic affairs was allegedly laying down certain ceiling on remittances on account of head office expenses and service charges and in the said assessment order excess deduction on these ..... as observed by the delhi high court in central provinces manganese ore co. .....

Harikumar Vs. State of Karnataka

Court : Karnataka

Reported in : I(1994)DMC356; ILR1993KAR3035; 1994(3)KarLJ335

..... the presumption only attaches to goods of the description mentioned in the section and it directly furthers the object of the act, namely, the prevention of smuggling, and that being the position, the impugned section cannot be struck down on the infirmity either of discrimination or illegal classification, confining as it does to certain classes of goods seized by the customs authorities on the reasonable belief that they are smuggled goods, there is only a presumption which can be rebutted. 15. ..... the statement of objects and reasons underlying the said enactment, reads as under: 'the object of this bill is to prohibit the evil practice of giving and taking of dowry. ..... - (1) whoever with intent to overawe the government as by law established or to strike terror in the people or any section of the people or to alienate any section of the people or to adversely affect the harmony amongst different sections of the people does any act or thing by using bombs, dynamite or other explosive substances or inflammable substances or fire-arms or other lethal weapons or poisons or noxious gases or other chemicals or by any other substances (whether biological or otherwise) of a hazardous nature in such a manner as to cause, or as is ..... learned advocate general and the learned standing counsel for the central government on the other hand contended that the section refers to burden of proof and is a rule of evidence. ..... the same ratio applies with equal force to the facts in this case. .....

Dasappa and anr. Vs. Jogiah and ors.

Court : Karnataka

Reported in : AIR1965Kant54; AIR1965Mys54; ILR1964KAR545; (1964)1MysLJ254

..... evidence act is concerned, it is in terms referred to in section 5 of the agriculturists' relief act; although at the time it was so mentioned, the evidence act did not have the status of a central act but as an act of the mysore legislature, the references to it in express terms would in our opinion, continue to be a reference to the said act even when after the part b states laws act the central act ..... , through whom he claims was an agriculturist at the time of such transaction : provided also that, notwithstanding anything contained in the code of civil procedure, 1908, or any other law for the time being in force, a suit for a mere declaration only of the real nature of the transaction shall lie, and that such declaration shall not affect the right to bring a subsequent suit for ..... be regarded as arising out of the fact that the competing pieces of legislation are those enacted by two different legislatures, inconsistency will be relevant only if it is shown that the impugned law is beyond the legislative competence of the legislature which passed it ant trenches into the ..... a similar argument based on inconsistency between certain provisions of the mysore house rent and accommodation control orders of 1945 and 1948 and of the central transfer of property act, repelled the contention that the control orders stood repealed by the extension to the state of the central transfer of property act, pointing out that the control orders were an existing law which was saved by article 372 .....

Chamundi Hotel (P) Ltd. and ors. Vs. State and ors.

Court : Karnataka

Reported in : ILR1997KAR1573

..... the constitution itself and if there was no such fetter or limitation to be found there, the state legislature had full competence to enact the impugned act no matter whether such enactment was contrary to the guarantee given, or the obligation undertaken by the dominion government or the province of bombay or even the state of bombay.the petitioners would have a legitimate grievance in the matter of the deprivation of their rights ..... the rights conferred by article 14 or article 19 of the constitution, if the law is for giving effect to the policy of the state towards securing all or any of the principles laid down in part iv of the constitution.section 55 of the constitution (forty-second amendment) act, 1976, which came into force with effect from january 3, 1977 inserted sub-sections (4) and (5) in article 368 which read thus:'no amendment of this constitution (including ..... shed, the then government had acknowledged the palaces to be the private property of the rulers, that would not be deemed to be an estoppel against the state in acquiring the said palace, which is nothing but the material resource of the ..... central government in exercise of its power under section 3 of the commissions of enquiry act, 1952, issued a notification dated december 11, 1956 appointing a commission of enquiry to enquire into and report in respect of certain companies mentioned in the schedule attached to the notification and in respect of the nature and extent of the control and interest which certain .....

Dattaram N. Anvekar Vs. Shankar L. Parulekar

Court : Karnataka

Reported in : AIR1981Kant103

..... was not a municipality when the aforesaid notification was issued under section 2 of that act, it is in this context that the supreme court examined this question and held as follows:- 'the validity of the notification which was issued on july 26, 1949, under section 2 of the act, has not been challenged before us, so that there can be no doubt that while chapter i became applicable to the whole, of the central provinces and berar and the integrated states, chapters ii and iv became ..... if such municipality has not ceased to be a city or a town municipality; 'in view of this definition, the word 'municipality' used in sub-section (3) of section 4 of the municipalities act means the territorial area for which a municipality was constituted and includes the area, which is deemed to be a municipality under the municipalities act. ..... unless the context otherwise requires the word 'municipality' is defined in section 2(15) to mean any local area which may be constituted or declared as a city or a town municipality under section 3 and includes any local area which is deemed to be a city or a town municipality under the provisions of the act, if such municipality has not ceased to be a city or a town municipality. ..... therefore, it follows that part v of the act being one of the law which was applicable to belgaum, municipality, it came into force in angol area with effect from the date it stood included in belgaum municipality.15. .....

M.B. Nagendra Simha and Sons Vs. Commissioner of Income Tax and anr.

Court : Karnataka

Reported in : ILR1995KAR3202; [1996]219ITR100(KAR); [1996]219ITR100(Karn); 1996(41)KarLJ280

..... the decisions of this court in chandra sekhar's case (supra) and in the case of central provinces manganese ore co. ..... have been found to be untenable by the supreme court in the case of central provinces manganese ore co. ..... not detain us long, for it has already been decided by this court in central provinces manganese ore co. ..... of the supreme court in the case of central provinces manganese ore co. ..... said case of central provinces manganese ore ..... the case of central provinces manganese ore ..... be payable by the assessee upon the amount by which the advance tax so paid falls short of the assessed tax : provided that in the case of an assessee, being a company, the provisions of this sub-section shall have effect as if for the words 'seventy-five per cent', the words 'eighty three and one third per cent', had been substituted......... ..... of the act provides that if reasonable cause is shown for failure to comply with the provisions of the act, the penalties contemplated under chapter xxi of the act shall not ..... be imposed in certain cases. ..... the said section reads as ..... keeping in view the law laid down by the supreme court it has to be held that for seeking waiver or reduction of interest for delayed payment of tax the cause advanced by the assessee must have a bearing on his disability to ..... , paid, and any tax deducted at source : provided that the ao may, in such cases and under such circumstances as may be prescribed, reduce or waive the interest payable by any assessee under this sub-section.' 7. .....