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C. Kunhikutty Vs. the State Transport Appellate Tribunal, Ernakulam an ...

Court : Kerala

Reported in : AIR1964Ker253

..... 7 the punchiri motor service has as many as 9 routes overlapping portions along this route and hence it is considered that in the interest of maintaining healthy competition his claims to this route should be rejected.'2. appeals were taken by the unsuccessful applicants before the state transport appellate tribunal, the first respondent herein, and ..... throughout the state. it may be that, in the light of er-perience gained and rulings rendered, the madras g.o. may be found to require amendment in certain respects. the government of a welfare state is bound to do such things promptly and issue revised rules for the guidance of the authorities throughout the ..... may as far as possible be followed in deciding whether a stage carriage permit should be granted or refused.'regarding this procedure, this court observed:'motor vehicles act is in operation throughout the state; and applications for stage carriage permits under it are being disposed of in every district of the state. the relevance and .....

The State of Mysore Vs. the Mysore Paper Mills

Court : Karnataka

Reported in : AIR1964Kant212; AIR1964Mys212

..... manner' has reference to the procedure outlined by the local law being followed, but the liability and the quantum of tax being governed only by the central sales tax act and subject to the rules made thare-under. the two expressions referred to cannot possibly be equated and no assistance in interpreting the one can te derived from the ..... of payment of tax including any penalty. in order to find out what the assessable turnover is, we must go back to the definition given in the central sales tax act, 1956. in our judgment, no assistance can be taken from section 9(3) in support of the contention that excise duty paid can be deducted from the 'turnover' ..... and compounding of offences, shall apply accordingly.' 'turnover' is defined as follows in section 2(j): ' 'turnover' used in relation to the dealer liable to tax, under this act means the aggregate of the sale prices received and receivable by him in respect of sales of any goads in the course of inter-state trade or commerce made during .....

Mathurdas Govinddas Vs. G.N. Gadgil, Income-tax Officer, Special Inves ...

Court : Gujarat

Reported in : (1964)0GLR746; [1965]56ITR621(Guj)

..... deletion of the time-limit of eight years from sub-section (1)(a). this decision led to the passing of an ordinance and later the indian income-tax (amendment) act, 1959. this amending act added sub-section (4) to section 34, providing for issue of notice under sub-section (1)(a) at the any time notwithstanding the expiration of the ..... on 8th september, 1948, and it substituted a new section in place of the old and the material part of the material part of that section as subsequently amended by the income-tax (amendment) act, 1953 (which came in force 1st april, 1952), was as follows : '34. (1) if - (a) the income-tax officer has reason to believe that ..... 5(1). parliament, therefore, tried to remedy these defects when it enacted, consequent upon the decision in suraj mall mohta's case, the indian income-tax (amendment) act, 1954, introducing by way of amendment the following sub-sections as sub-section (1a) and (1b) in section 34 : '(1a). if, in the case of any asseessee, the income-tax .....

Vidyacharan Shukla Vs. Khubchand Baghel and ors.

Court : Supreme Court of India

Reported in : AIR1964SC1099; [1964]6SCR129

..... or local laws, or where the period of limitation so prescribed by special or local laws was shorter or longer than that prescribed in the limitation act. can it be said that by the amending act of 1922, a conscious departure was made by the legislature to impose a condition for the application of sub-s. (2) of s. 29 ..... periods of limitations prescribed by other laws relied upon the expression 'affect or alter' used in the section as it then stood. section 29 of the limitation act was amended to remove the conflict with a view to make the general provisions applicable to the period of limitation prescribed by special or local laws. a comparison of the ..... , nothing herein contained shall affect or alter the period so prescribed.' 35. the same provision was retained in the limitation act ix of 1908, but it was amended in the year 1922 in the present form. before the amendment of 1922, there was a difference of view on the following questions, namely, (1) whether the general provisions of the .....

Polar Ice Cream Co. Vs. Andrews

Court : US Supreme Court

..... burdens were said to be irrelevant "when the avowed purpose of the obstruction, as well as its necessary tendency, is to suppress or mitigate the consequences of competition between the states. . . . [a] chief occasion of the commerce clauses was 'the mutual jealousies and aggressions of the states, taking form in customs ..... , the court held that the commission's additional requirement of just cause was beyond its authority. the statute, note 5 supra, has subsequently been amended to require both just cause and reasonable notice before refusal or rejection of milk delivered by an earned-base producer is permissible. in florida dairy, ..... [ footnote 1 ] chapter 501 of the florida statutes establishes a comprehensive scheme for regulation of the milk industry, and establishes the florida milk commission. the act empowers the commission, inter alia, to supervise and regulate the entire milk industry, including the production, transportation, manufacture, storage, distribution and sale of milk, .....

Navanagar Transport and Industries Limited Vs. Income-tax Officer, Spe ...

Court : Gujarat

Reported in : (1964)GLR865; [1964]54ITR271(Guj)

..... in section 34(3) applied to such an order 21. in this view of the matter we are of the opinion that an order under section 23a after its amendment by the finance act, 1955, is an order of assessment to which the period of limitation prescribed in section 34(3) applies and such an order cannot, therefore, be made after the ..... a construction of the language of the section. this is view is, however, fortified by a further consideration as regards the intention of the legislature. prior to the amendment by the finance act, 1955, even though an order under section 23a could be made at any time, the fictional income created by the order could not be assessed in the hands of ..... , j.1. a very interesting question of law arises on this petition. the question is whether an order under section 23a of the income-tax act, 1922, as it stood after its amendment by the finance act, 1955, can be made at any time or whether it is governed by the time-limit specified in section 34(3). the facts giving rise to .....

Ramjilal Rais Vs. Commissioner of Income-tax, U.P.

Court : Allahabad

Reported in : [1965]58ITR181(All)

..... the amendment act of 1939, the present definition of 'total income' i :'total amount of income, profits and gains referred to in sub ..... total income means total amount of income, profits and gains from all sources to which this act applies computed in the manner laid down in section 16.....'as a result of ..... . it is exempt altogether from the operation of the act. the bombay high court took this view in commissioner of income-tax v. n. m. raiji, and we are in respectful agreement with that decision.the assessee points out that before its amendment by the income-tax (amendment) act, 1939, the definition of 'total income' wa :' .....

State of Madras Vs. D. Namasivaya Mudaliar and ors.

Court : Supreme Court of India

Reported in : AIR1965SC190; [1964]6SCR936

..... on which lignite was discovered is wholly arbitrary and inconsistent with the letter and spirit of art. 31(2) as it stood before it was amended by the constitution (fourth amendment) act, 1955. if the owner is by a constitutional guarantee protected against expropriation of his property otherwise than for a just monetary equivalent, a law which ..... basis of market value prevailing on a date anterior to the date of the issue of the notification under s. 4(1). article 31 before it was amended by the constitution (fourth amendment) act 1955, by its cls. (1) and (2) provided : '(1) no person shall be deprived of his property save by authority of law. (2 ..... that for the purpose of this judgment, we express no opinion on the question whether it is possible by enacting legislation after the amendment of art. 31(2) by the constitution (fourth amendment) act, 1955 (which is not given any retrospective operation) to provide that compensation for compulsory acquisition of land may be fixed on the .....

Jaisinghani (S.G.) Vs. Union of India (Uoi) and ors.

Court : Punjab and Haryana

Reported in : (1967)ILLJ234P& H

..... , will lend to clarity of the application of clause (iii) of the rule.illustration ayear of year of year of appointment completion of departmental position of competitive by direct two years' promotion direct promotees'examination recruitment probation committee met recruitment seniority 1947 1948 ... 1950 ... ...... has completed senior.the three probation.1948 ..... .1953 ... 1955 ... ...... do. ... do.1953 1954 ... 1956 ... in 1953 ... do. ... do.4. in these two illustrations one year of 1950 of the competitive examination is common, but, as stated, the illustrations, though concerning different sets of years, are exactly the same illustrating the application of clause (iii) of the rule as between ..... no. 190-d of 1962.2. the incometax service before the indian incometax act, 1922 (act 11 of 1922), functioned as a branch and under the control of the provincial local revenue administration. in consequence of that act some kind of central control came in existence, but the conditions of service .....

Commissioner of Agricultural Income-tax, Kerala Vs. Perunad Plantation ...

Court : Kerala

Reported in : [1965]56ITR193(Ker)

..... or other out-building.'this definition can be altered, but only as provided in article 274(1) of the constitution. under that clause no bill or amendment which varies the meaning of the expression 'agricultural income' as defined for the purposes of the enactments relating to indian income-tax shall be introduced or ..... indian income-tax officer shall ordinarily be accepted by the agricultural income-tax officer who may for his satisfaction under sections 16 and 17 of the act, obtain further details from the assessee or from the indian income-tax officer but shall not without the previous sanction of the assistant commissioner of agricultural ..... income'. according to that definition, 'agricultural income' means 'agricultural income as defined for the purposes of the enactments relating to indian income-tax.' the indian income-tax act, 1922, defines that expression in sub-section (1) of section 2. according to that definition, 'agricultural income' means :'(a) any rent or revenue derived from .....