Court : Allahabad
Reported in : 2002(2)AWC978
..... sub-section (6) of section 2 which defines the term chargeable, no amendment has been made by the state of uttar pradesh, therefore, the decision in the case of sri kirti ram, (supra) is fully applicable to the facts of the present case. ..... with reference to the date on which the agreement of higher purchase was executed in favour of the petitioner and not with reference to the date on which the sale deed was executed, the authorities below have acted illegally in charging the stamp duty with reference to the execution of the sale deed. ..... in view of the provisions of sub-section (6) of section 2 read with section 3 of the act and in view of the aforesaid decisions, the submission made by learned counsel for the petitioner cannot be accepted. ..... and since 'chargeable' means, under section 2(6) of the act, chargeable when the instrument in question is executed, it is clear that the crucial date which determines the law in force is the date of the execution of instrument.'8. ..... section 3 of the indian stamp act provides for instrument which are chargeable with duty. ..... collector (finance), agra and the order dated 22.11.1991 passed by the chief controlling revenue authority, uttar pradesh, allahabad/the board of revenue, uttar pradesh at allahabad in exercise of power under section 56 of the indian stamps act (for short 'the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1981All75
..... the first appeal therefrom was dismissed by the court of the civil judge tehri garhwal, vide decree dated 26th november, 1963, ext. 4. ..... suit giving rise to the present second appeal relates, and the suit for possession against him is liable to be dismissed on that ground, it is not necessary to consider the said plea sought to be raised by the application for amendment of the written statement. ..... 5 shows that the assistant land records officer passed an order on 20th march, 1964 expunging the name of nagta singh in accordance with the decree dated 25th november, 1963 of the court of the civil judge, tehri garhwal in that suit. ..... badru's defence in that case was that nagta singh was an illegitimate son of his mother; and that whatever 20 or 25 nalis of land was in nagta's possession, was the share of the mother and not the share of nagta as the ..... the papers filed by the parties in this court for ascertainment of the position of the parties in the revenue records after the enforcement of the kumaun and uttarkhand zamindari abolition and land reforms act may be returned to them. 8. ..... in any view of the matter it was urged that nagta was not liable to ejectment in view of the enforcement of the kumaun and uttarkhand zamindari abolition and land reforms act, 1960. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1955All554
..... 'it will be observed that in section 2 of the part 'c' states laws act, 1950, the power of repeal or amendment of any corresponding law was not restricted to a consequential repeal or amendment, or in other words it was not restricted to any repeal or amendment which would impliedly occur on the ground that it was inconsistent with the newly extended law ..... zamindari abolition and land reforms act was extended, subject to the modifications and amendments mentioned in a schedule appended to the notification, to the rampur district and (2) no ..... was in these circumstances that it was held by the majority of judges constituting the bench of the supreme court whieh decided the delhi laws act case (b) that the power of repeal or amendment was ultra vires.16. ..... on general principles it may be stated that the very fact that the legislature has permitted the delegate to extend the act to a specified particular area implies the repeal or amendment of those existing laws which would be in conflict orinconsistent with the act so extended. ..... as regards the first objection, it was at first urged that most of the amendments as set out in the schedule in the notification were of substance, but later on learned counsel confined his arguments to three amendments only, namely those made in section 3(8), section 44 and section 32 of the original act. ..... before we deal with these amendments it is desirable to examine the scope of the expression 'not affecting the substance' occurring in section 2(1) of the act. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1955All585
..... parties that the impugned provisions of the various sections referred to above, even if invalid on the ground of being discriminatory under article 14 of the constitution, are severable from the rest of the act and, therefore, do not affect the applicant in any way because its liability to pay the tax remains as it is; and further that since the government has not taken action under the powers ..... its nature and, therefore, invalid as contravening the 14th amendment'.it was further held that'the exemption could not be separated from the main act, and that the whole act was bad because if the sections which exempted the agricultural or live-stock dealers from the penalties of the act were eliminated as unconstitutional then the act would apply to agriculturists and live-stock dealers and those classes ..... the state and the central governments have been excluded from the definition of a 'dealer' and thus, exempted from the payment of the sales tax, ' (ii) under section 3 and 4 of the act, the government has been given the power (which power is entirely unrestricted and arbitrary) to reduce the tax of or exempt any person or class of goods from the liability of payment of sales ..... the defence of the opposite parties, who are the sales-tax officer, fatehgarh, the state of uttar pradesh and the commissioner, , food and ' civil supplies, government of uttar pradesh, is(i) that the printed handloom articles sold by the applicant are not cloth hut ready made garments fit for personal wear and .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1980All139
..... on an appraisal of the evidence on the record, the trial court found that the defence was false and decreed the suit for recovery of the amount claimed, viz., rs. ..... a reference to the document was incorporated by an amendment of the plaint which was made later on, the defendant denied the loan and the document. ..... a simple mortgage is defined by the transfer of property act thus :'58 (a) : a mortgage is the transfer of an interest in specific immoveable property for the purpose of securing the payment of money advanced or to be advanced by way of loan, an existing or future debt, or the performance of an engagement which may give rise to a pecuniary .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1981All292
..... : (1) beer and spirit, wines and liquors which have been imported into india and are intended for human consumption and were liable on such importation to duty under the customs tariff act 1975 read with the customs act, 1962 (2) spirit made in india and sophisticated or coloured so as to resemble in flavour or colour liquor imported into india (3) beer brewed in india; (4) wines and liquors made in india; and (5) ..... may, in spite of two division bench decisions of this court holding that any amendment of rules relating to restrictions and conditions subject to which licenses may be granted, are applicable prospectively and cannot be enforced on existing licenses, the excise commissioner issued a radiogram to all excise officers to see that the amendment introduced by the notification of december 20, 1980, is complied by all persons. ..... the notification states that it has been made in supersession of earlier notification to amend the rules relating to 'general conditions to be observed by all licensees,' published with the board of ..... the excise commissioner thus acted in teeth of the two division bench decisions of this court, without either taking power by amendment of the law to get over the difficulties pointed out by the earlier decisions or by getting those decisions re-examined and set aside by ..... excise act seeking to amend rule 13-b of the ..... submitted that the impugned notification amending rule 13-b could valid-ly be made by the excise commissioner under section 31 of the act. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1980All186
..... wife and half of the body of her new husband, with the result, she loses all her right in the property, which she had inherited from her previous husband, section 2 of hindu widow's remarriage act xv of 1856 is as follows:--'rights of widow in deceased husband's property to cease on her remarriage --all rights and interests which any widow may have in her deceased husband's property by way of maintenance,or by inheritance to her husband or to ..... was the limited right which was sought to be extended by the provisions of this act and it was, therefore, that the act was enacted to amend the hindu law to give better rights to women in respect of property. ..... of the grant applicable thereto descends on a single heir or to any property to which the indian succession act, 1925 applies.the learned counsel for the respondents contended that the petitioner is no heir under section 3 of the act as her husband pre-deceased his father who died as a member of the joint hindu family, under section 3 of the act, she is entitled only to the separate property of ram dular being predeceased son's widow and not ..... property is obtained by father as share of the partition, it is the separate property in which his widow's and his son's widow will be entitled to his share only, but in case ofcoparcener's property, in view of subsection (2) of section 3 of the act, the son's widow will be no heir of the property left by the father-in-law.16. ..... where remarriage is set up as defence it has to be strictly proved.7. .....
Tag this Judgment!Court : Allahabad
Reported in : (2003)185CTR(All)1; [2004]265ITR224(All)
..... cit : [2000]243itr383(sc) is not applicable in view of the specific provision of section 17(2)(vi) r/w rule 3 of the rules.in view of the introduction of sub-clause (vi) of clause (2) of section 17 of the act by means of the finance act, 2001, and prescription of interest-free loans or loans at the concessional rate of interest by the employer to its employees having been treated as a 'fringe benefit' or 'amenity', it is not possible to take the view that the same cannot be ..... or through a fund, other than a recognized provident fund or an approved superannuation fund or a deposit-linked insurance fund established under section 3g of the coal mines provident fund and miscellaneous provisions act, 1948, or as the case may be, section 6g of the employees' provident funds and miscellaneous provisions act, 1952, to effect an assurance on the life of the assessee or to effect a contract for any annuity;' thus before the amendment by finance act, 2001, a perquisite was whatever was mentioned in the ..... in other words, before the amendment by finance act, 2001, the perquisites were not determined by delegated legislation by rules made under the act.hence, before the amendment by finance act, 2001, interest-free loans given by the employer to the employees for various purposes e.g. ..... before the above amendment by finance act, 2001, clause (vi) was not there in section 17(2) of the act. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1998All57
..... the third argument advanced was that the petitioner cannot be covered by any of the provisions contained under section 3 of the recovery act and therefore the recovery certificate could not have been issued by picup and for that reason also the citation is bad. ..... shri ravi kiran jain had veiled upon the decisions of the hon'ble supreme court reported in the following cases :--(1) dwarika nath, air 1989 sc 1642 paras 23 to 29; (2) magan lal chagan lal, air 1984 sc 2009; (3) mahesh chandra's case, air 1993 sc 935: (4) andhra pradesh financial corporation, air 1994 sc 2151: (5) bharat explosives ltd. ..... public money (recovery of dues) act, 1972 (as amended from time to time) as arrears of land revenue and further that it shall not be necessary for the corporation to take recovery proceedings against the said company/borrower before taking recovery proceedings under the said act against the guarantors.the guarantors further agree for the applicability of relevant provisions of the state financial corporation act, 1951.' 9. ..... in this connection it was further argued that section 31(1)(aa) which was brought about by the amendment in the year 1985 has conferred arbitrary powers on the picup.7. ..... it may be mentioned that shri jain wanted to argue that the provisions of the recovery act are ultra vires article 14 constitution of india but on pointing out by the court that the vires of the said act has already been upheld by the hon'ble supreme court, the said argument was not pursued any further .....
Tag this Judgment!Court : Allahabad
Reported in : 1998(4)AWC17
..... (iii) to obtain a declaratory decree where no consequential relief is prayed in any suit, not otherwise provided for by this act : (a) when the value of the suit or appeal, for purposes of jurisdiction,does not exceed one thousand rupees thirty rupees (b) ............................................................................... (c) ............................................................................... (d) ..... the majority view of the court after considering the provisions of indian succession act and the court fees act was that the word 'instrument' in section 7 (iva) includes formal or legal ..... the answer to the question is that there is no other provision under the act in case of a suit involving cancellation or adjudging/declaring void or voidable a will on the question of payment of court fees, then article 17 (iii) of schedule ii of the court fees act shall be applicable and if such relief is covered by any other provisions of the court fees act, then provisions of article 17 (iii) of schedule ii will not be applicable ..... is not under-valued but the court fee paid was insufficient as the trial court was of the view that the court fee was payable under section 7 (iva) of the court fees act as amended by u. p. ..... the inspector of stamps reported to the civil judge that the case fell within section 7 (iva) as incorporated by the ..... 14 of 1956 in the court of civil judge, jaunpur, against sri radhey lal (plaintiff in the earlier suit) claiming that he was appointed heir .....
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