Court : Allahabad
Reported in : 1986(7)ECC174; 1984(15)ELT400(All)
..... the respondents accordingly filed a second supplementary counter-affidavit on 28th october, 1983, in which they took the stand that as per the import control order, 1955, issued under the import and export control act, no one can import any goods mentioned in schedule 1 of the order except under and in accordance with a licence or customs clearance permit granted by the central government or by any officer specified in schedule ii to the order. ..... 'that in view of the aforesaid provisions of the act and the order the answering respondent has to examine whether the goods in question have been imported in india in accordance with the provisions of the customs act, 1962, along with import and export (control) act, 1955 or not, or whether the petitioner or some other agency have imported these goods under the valid licence. ..... subsequently sri ranjit singh filed a supplementary counter-affidavit sworn on 26th september, 1983 according to which all goods imported in india are governed under the import and export control act, 1947, which impowers the central government to prohibit, restrict or otherwise control the imports and exports. ..... as in the opinion of the inspector the documents produced by ashok kumar required verification, he sealed all the aforementioned articles and after handing them over to ashok kumar instructed him not to, as provided by the customs act, 1962 (hereinafter referred to as the act), either part, remove, transferor otherwise deal with them till further orders. .....
Tag this Judgment!Court : Allahabad
Reported in : 2006(4)AWC3419
..... the parliament enacted the essential commodities act, 1955 (the act), section 3 of the act empowers the central government to enact different control orders. ..... issued under enactments repealed and re-enacted:-where any enactment is repealed and re-enacted by an (uttar pradesh) act, with or without modification, then, unless it is otherwise expressly provided, any appointment, (or statutory instrument or form) made or issued under the repealed enactment shall, so far as it is not inconsistent with the provisions re-enacted, continue in force, and be ..... he also referred to definition of the term 'enactment' as defined in section 2(14) of the above act, which runs as under:'enactment'- 'enactment' shall include a regulation (as hereinafter defined) and any regulation of the bengal, madras or bombay code, and shall also include any provisions contained in any act or in any such regulation as aforesaid.he submitted that the term 'enactment' as used in section 24 includes regulation issued by the government in exercise of the powers conferred under the enactment and so the ..... general clauses act, 1904, which runs as under:24. ..... section 5 of the act empowers the central government to delegate this power to the state governments also and the central government has accordingly delegated this power to the state governments. ..... general clauses act.16. ..... general clauses act.13. .....
Tag this Judgment!Court : Allahabad
Reported in : 2005(4)AWC3133
..... high speed diesel oil and light diesel oil (maintenance of supplies and distribution) order, 1981 came into force in exercise of the powers under section 3 of the essential commodities act, 1955 read with governmental order dated 30th november, 1974. ..... , : [1998]3scr922 , it was held that the relevant act or the rules do not prohibit storage of high speed diesel in quantity more than 1000 litres in an underground tank but what is necessary in such a case is that a licence has to be obtained in form xii from the chief 'controller. ..... neither the act, nor the rules/orders say that the same is the sincere desire of the statute. .....
Tag this Judgment!Court : Allahabad
Reported in : (2006)202CTR(All)332; [2006]282ITR44(All)
..... question of condonation of delay for filing an application in the nature of suit beyond the prescribed time for the enforcement of right of preemption under the provisions of west bengal land reforms act 1955, it examined the nature of right of preemption and also the west bengal land reforms act and was of the view that right of preemption is statutory right and is a week one to be exercised strictly in terms of section 8 and considerations of equity do not apply. ..... came up in further appeal before the commissioner of income-tax (appeals) and the commissioner of income-tax (appeals) agreed with the submissions of the assessee that provision of section 5 of the limitation act, 1963 were applicable and that income-tax officer ought to have condoned the delay in the prevailing circumstances in filing the application under section 146. ..... it has been further held that even in the case, where the special law does not exclude the provisions of section 4 to 24 of the limitation act by an expressed reference, it would nonetheless be open to the court to examine whether or and to what extent the nature of those provisions or the nature of the subject matter of scheme of special law exclude ..... case also the supreme court followed its dictum as given in the case of m/s parson tools (supra) and has come to the conclusion that the benefit of section 5 of the limitation act can not be extended in late tiling of the application under section 8 of the west bengal land reforms act, 1955. ..... act 1955. .....
Tag this Judgment!Court : Allahabad
Reported in : 1998(1)AWC227; II(1998)DMC553
..... learned counsel also referred to section 28 of hindu marriage act, 1955 under which the legislature has permitted appeal against decrees passed under sections 25 and 26 of the act alone. ..... sri amit kumar learned counsel for the husband-respondent raises a preliminary objection in regard to the maintainability of this appeal under section 19 of the act submitting that orders impugned are interlocutory andunder sub-section (1) of section 19 of the act an appeal lies against such decree or orders which are not interlocutory in nature. ..... , 13.5.1997 within one month from today failing which it will be open to the wife-appellant/petitioner to take recourse to coercive measures under the act and/or by moving this court for drawing proceeding in contempt against the husband-respondent. ..... learned counsel appearing on behalf of wife-appellant on the other hand contended that the order passed under section 24 of the hindu marriage act are not an interlocutory order and, therefore, this appeal is maintainable.4. ..... smita bhardwaj, air 1995 raj 47, in which was also under challenge validity of an order passed under section 24 of the hindu marriage act in an appeal which was held to be not maintainable by the division bench. ..... this is a wife's appeal under section 19 of the family courts act, 1984 assailing the validity of order dated 13.5.1997 passed by the judge. .....
Tag this Judgment!Court : Allahabad
Reported in : [1973]87ITR52(All)
..... the following question for the opinion of this court:' whether, on the facts and in the circumstances of the case, the tribunal was right in holding that an order under section 23a of the act after its amendment by the finance act of 1955 is an order of assessment to which the period of limitation prescribed, under section 34(3) applies and such an order cannot, therefore, be made after the expiration of the period of four years from ..... supreme court held that an order under section 23a of the indian income-tax act, 1922, as amended by the finance acts of 1955 and 1957, made by the income-tax officer directing payment of additional super-tax was not an order of assessment within the meaning of section 34(3) of the act, and to such an order the period of limitation prescribed under section 34(3) ..... high court had held that an order under section 23a after its amendment by the finance act of 1955 was an order of assessment to which the period of limitation prescribed under section 34(3) ..... we hold that an order under section 23a of the act after its amendment by the finance act, 1955, is not an order of assessment to which the period of limitation ..... the gujarat high court, the tribunal held that the order passed under section 23a after its amendment by the finance act of 1955 in the instant case was barred by time. ..... , rejected the contention of the assessee and held that there was no time limit applicable to the orders passed under section 23a of the act after its amendment in 1955.4. .....
Tag this Judgment!Court : Allahabad
Reported in : 1999(2)AWC1594
..... sub-rule 1 of the rule 24 (a) provides that the proprietor of a cinema opting to make compounded payment of entertainment tax under the proviso to sub-section (1) of section 3 of the act, shall submit his written option in duplicate to the district magistrate before the last date fixed by the commissioner in this behalf in form 'r' appended to these rules declaring the total number of shows to be exhibited in a day, number of ..... if the petitioners feel that they might have to pay more entertainment tax on compounded basis under the proviso to section 3 (1) of the act, than what they shall be paying at actual rates under section 3 (1), the petitioners need not opt for payment on compounded basis. ..... 1997 (1) scc 195 : air 1997 sc 342, wherein the hon'ble supreme court after considering section 3 (1) of the act and its proviso and rule 24a of the rules held that option once exercised shall be valid for the relevant financial year to which it pertains. ..... --(1) the proprietor of a cinemaopting to make compounded payment of entertainment tax under the proviso to sub-section (1) of section 3 of the act, shall submit his written option in duplicate to the district magistrate before the last date fixed by the commissioner in this behalf in form 'r' appended to these rules declaring the total number of shows to be exhibited in a day, number of ..... cinema (regulations) act, 1955.the cinema halls of the petitionersare located in local areas where thepopulation is less than one lac.5. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR2005All359; 2005(3)AWC2989
..... the amount fetched by sale of the commodity confiscated under section 6a of the act, 1955, should have been refunded with interest. ..... the provisions of section 6c of the act, 1955, provides for grant of interest at the reasonable rate in the case as in hand. ..... 2 and for a direction to the respondents to pay interest on the amount received by the respondents towards the sale of goods after confiscation of the same under provisions of section 6a of the essential commodities act, 1955, (hereinafter called 'the act 1955').2. ..... 2 of the charges under the act, 1955. ..... 2 under the provisions of the act, 1955. ..... however, 120 bags of the said consignment had been confiscated by the authorities under section 6a(1) of the act, 1955. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1996All19
..... in exercise of the powers under section 3 of the essential commodities act, 1955 read with government ol india ministry of agricultural order dated 9-6-1978 and with the prior concurrence of the central government, the government of u.p, promulgated an order known as the u.p. ..... as under:'where one party has by his words or conduct made to the other a clear and unequivocal promise, which is intended to create legal relations or effect a legal relationship to arise in the future, knowing or intending that it would be acted upon by the other party to whom the promise is made and it is in fact so acted upon by the other party, the promise would be binding, on the party making it and he would not be entitled to go back upon it. ..... he was also granted registration under the central and state sales tax acts on 10-12-1992 and vide order dated 16-11-1992 he was granted exemption from payment of purchase tax on paddy. ..... roller of 5 inches with a capacity of hulling 30 quintals paddy in eight hours at sarai inait,allahabad and for this purpose he obtained a permit for establishing the new rice mill under the rice milling industry (regulation) act, 1958, on 8-7-1992, which was initially valid up 10 7-1-1993 but was extended subsequently. ..... on 15-6-1993 he was granted licence under the aforesaid 1958 act and started production from 18-6-1993. .....
Tag this Judgment!Court : Allahabad
Reported in : 1999(1)AWC462; [1999(81)FLR658]
..... past employee or the nominee, heir or legal representative of any deceased officer, deceased agent or deceased employee of the society ; or (d) such dispute shall be referred to the registrar for action in accordance with the provisions of the act and the rule and no court shall have jurisdiction to entertain any suit or other proceeding in respect of any such dispute. ..... is of little moment if no reference is permissible to the regulations when considering the validity and operation of the'settlement' contract.accordingly, regulation 58, aproduct of the corporation act,cannot supersede the contractrespecting bonus between theparties respecting from thesettlement of 1974, support isderived for this conclusion fromu. p. ..... in section 19(6) as regards the period for which the award shall continue to be binding on the parties is not in any way affected by section 4 of the industrial disputes (banking companies) decision act, 1955. ..... bahadur, air 1980 sc 2181, the supreme court observed that the industrial disputes act, 1947 'substantially equates an award with a settlement, from the point of view of their legal force' and further that:'no distinction in regard to the nature and period of their effect can be discerned specially when we ..... after referring to the provisions of section 19(6) and other related provisions of the industrial disputes act, 1947, the supreme court held as under :'this makes it clear that after the period of operation of an award has expired, the award does not cease .....
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