Court : Punjab and Haryana
Reported in : AIR1963P& H457
..... authority, and any attachment or injunction or order for the appointment of a receiver in respect of any such property subsisting on the commencement of the administration of evacuee property (amendment) act, 1951, shall cease to have effect' on such commencement and shall be deemed to be void.(2) where, after the 1st day of march, 1947, any evacuee ..... in which either as a direct or as an indirect consequence of an order of a court a plaintiff is debarred from instituting a suit. before the amendment introduced by act 11 of 1939, the institution of a suit by a creditor, after the collector had passed an order under section 6, encumbered estates ..... this stage.6. a more serious question, however, is whether the period from 19th april 1949 to 2nd february 1955 could be excluded under the provisions of the limitation act. section 3 provides that subject to the provisions contained in sections 4 to 25, every suit instituted, appeal preferred, and application made, after the period of limitation .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1973]90ITR297(P& H)
..... being heard : provided further that no such rectification shall be made of anymistake in any order passed more than one year before the commencementof the indian income-tax (amendment) act, 1939.' 5. the appellate assistant commissioner proceeded to correct the errorunder section 31, the relevant part of which is in the following terms :-- '31. (1 ..... or a new assessment of a firm or association of persons is ordered to be made, the appellate assistant commissioner may authorise the income-tax officer to amend accordingly any assessment made on any partner of the firm or any member of the association. . (5) the appellate assistant commissioner shall, on the conclusion ..... that an assessee having once filed an appeal cannot withdraw it. in other words, the assessee having filed an appeal and brought the machinery of the act into working cannot prevent the appellate assistant commissioner from ascertaining and settling the real sum to be assessed, by intimation of his withdrawal of the appeal. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1955SC781; (1956)IMLJ37(SC); [1955]2SCR589
..... to 193 of 1955) which have been heard together and which raise the same question as to the constitutional validity of the c.p. & berar motor vehicles (amendment) act, 1947, (act iii of 1948). 2. the facts are short and simple. each of the petitioners has been carrying on business as stage carriage operator for a considerable number of ..... powers, not only to regulate or control the fares or freights but also to take up the entire motor transport business in the province and run it in competition with and even to the exclusion of all motor transport operators. it was in exercise of the powers under the newly added sub-section (3) of section ..... be deemed to provide for the compulsory acquisition or requisitioning of any property. but the petitioners contend, as they did with regard to the constitution (first amendment) act, 1951, that these amendments which came into force on the 27th april, 1955 are not retrospective and can have no application to the present case. it is quite true that the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1089; [1966]60ITR112(SC); [1966]2SCR229; [1966]17STC418(SC)
..... , said provisions. the court, speaking through venkatarama aiyar, j., held, agreeing with the high court, that the said provisions introduced by the madras general sales tax (amendment) act, 1947, were ultra vires the powers of the provincial legislature. mr. ranganadham chetty, learned counsel for the state, contended that this court did not hold the said ..... while, affirming the decision of the high court of madras in gannon dunkerley's case(1) has held that the provisions of the madras general sales tax (amendment) act 25 of 1947 which incorporated in the definition in s. 2(h) the words "and includes also a transfer of property in goods involved in the execution of ..... , at no stage did he express the opinion that any part of the definition of "sale" in s. 2(h) after it was amended by the madras general sales tax (amendment) act 25 of 1947 was ultra vires the legislature, and the observations made clearly indicate a contrary conclusion. the learned judge in summing up his conclusion .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1990SC1902; 1990CriLJ1777; JT1990(3)SC163; 1990(2)KLT651(SC); (1991)ILLJ1SC; 1990(2)SCALE20; (1990)4SCC191; [1990]3SCR319; 1990(3)SLJ32(SC); (1990)2UPLBEC922
..... special public prosecutor the standing at the bar should not be less than 10 years.5. the original section 24 has been amended by the criminal procedure code (amendment) act of 1978 (hereinafter referred to as the amending act of 1978) w.e.f. 18th december, 1978 and a new section 24 has been substituted for the original section 24. ..... any case or class of cases, an advocate who has been in practice for not less than ten years, as a special public prosecutorthe section as amended by the amendment act, 1978 reads as under:24. public prosecutors-(1) for every high court the central government or the state government shall, after consultation with the high ..... 25 of the crpc. after 1980, the assistant prosecuting officers have been appointed by the state government through the public service commission, on the basis of competitive written examination and interview of law graduates. on the other hand public prosecutors are appointed in terms of professional contracts under section 24(4) and 24(5 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1995SC1778; JT1997(10)SC511; 1995(2)SCALE849; 1995Supp(2)SCC423; [1995]3SCR258; 1995(2)LC438(SC)
..... the entire proceeding for acquisition of the land shall lapse provided that in a case where the said declaration has been published before the commencement of the land acquisition (amendment) act 1984, the award shall be made within a period of two years from such commencement. the explanation amplified that in computing the period of two years referred to in ..... 6 also was stayed, whether the period during which the stay operated has to be excluded was considered and it was held that:in other words, under the pre-amendment act the declaration under section 6(1) shall not be published after the expiry of three years from the date of section 4(1) publication and after the commencement of ..... the amendment act, the state has no power to proceed with the matter and publish the declaration under section 6(1) after the expiry of one year from the date of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : JT2005(11)SC342; (2004)2MLJ144(SC); 2003(10)SCALE54; (2004)2SCC249
..... cess under section 3(2).43. in the circumstances, we allow the appeals. section 3(2) of the upkar adhiniyam, 1981 as introduced by the amendment act, 2001 and amended in 2003 is declared ultra vires the constitution as being outside the legislative competence of the state. as far the amounts collected by the respondents under ..... the sudhar adhiniyam, 2000. the respondents have not urged to the contrary. so now we have two pieces of legislation viz. the sudhar adhiniyam, 2000 and the amendment act of 2001, both, enacted by the state which are both equally valid.33. the first question, therefore, is - whether section 12(3) does in fact impose ..... the interest of the consumers and utilities;(vi) taking measures conducive to the development and management of the electricity industry in the stats in an efficient, economic and competitive manner.' 30. section 12(3), which is allegedly violated by the respondent - state, reads as under:'12 (3). the state government shall consult the commission .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1997)142CTR(SC)122
..... '. it does not specifically mention s. 35b. therefore, the assessee was entitled to the benefit of s. 35b. sec. 35b was inserted in the act by way of amendment. when the original act was passed s. 35b was not in the statute book. the contention of mr. ramachandran is that when s. 35b was inserted, it was not ..... that computation of profits and gains of business or profession shall be computed in accordance with the provisions contained in ss. 30 to 43c.moreover, when the act specifically says that profits and gains of insurance business shall be computed in accordance with the rules contained in the first schedule then such computation has to be ..... no order as to costs.civil appeal no. 3120 of 199535. the dispute in this case is about the allow ability of weighted deduction under s. 35b of the it act. the dispute relates to various expenditures including commissions paid to stc, hhec and ecgc. there are other expenditures in regard to salary, directors remuneration, rent, printing and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2008)4CALLT33(SC); (SCSuppl)2008(4)CHN152; (2008)216CTR(SC)337; [2008]1ITR304(SC); JT2008(7)SC114; 2008(8)SCALE407
..... of demand dated 29.03.1984, 04.04.1984, 29.03.1985 and any proceeding taken or purported to have been taken under the bengal act, as amended by the bengal agricultural income tax (amendment) act, 1980 for the purpose of levy, imposition and collection of agricultural income tax in respect of income derived from the said tea grown and manufactured ..... demand dated 26.3.1984, 04.04.1984 and 29.03.1985. 4. the assessee also prayed that sections 3 and 5 of the bengal agricultural income tax (amendment) act, 1980 be declared as ultra vires of the constitution and beyond the competence of the state legislature in enacting the same.5. the writ petition was disposed of by ..... the same is the position in respect of the powers of the legislature of the state of west bengal in spite of the amendments made by the said legislature by the amendment act of 1980 and earlier under the amending act of 1979 which was in force only for one year as we have stated before. it is not necessary to strike down .....
Tag this Judgment!Court : Delhi
Reported in : [1981]132ITR139(Delhi)
..... fact that jewellery as a wearing apparel or article for personal use was not entitled to exemption under the provisions of s. 5(1)(viii) of the act before its amendment and, thereforee, the petitioners did not claim exemption in their returns and thus the commissioner was bound to revise the assessment order. in any case, he submitted ..... of delay. as stated earlier, the petitioners never claimed exemption, before filing the revision petitions, as contemplated by s. 5(1)(viii) of the act (as it stood before its amendment). the wto simply accepted the returns of the petitioners in this behalf and there was nothing by which the petitioners could be said to have a locus ..... present case only in relation to the revision petitions filed by the petitioners for the assessment years from 1957- 58 till effective date of amendment of s. 5(1)(viii) of the act.the commissioner by his impugned orders dismissed the revision petitions filed by all the petitioners on the ground of their being barred by time .....
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