Court : Allahabad
Reported in : AIR1955All41
..... that is the prescribed period.27. a question had sometimes arisen whether when a period has been prescribed under some other act the provisions of parts ii & iii of thelimitation act were applicable. section 29 of the act as amended has now made that point clear and in any case the point does not arise and we need not express any ..... provincial law shall in that province prevail, but nevertheless federal legislature may at any time enact further legislation with respect to the same matter : provided that no bill or amendment for making any provision repugnant to any provincial law, which, having been so reserved, has received the assent of the governor-general or of his majesty, shall be ..... opinion.28. in our view there is no good reason why the period of three years which had to be excluded under the temporary postponement of execution of decrees act should not be .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1943All291
..... to cages 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 1989, the institution of a suit by a creditor, after the collector had passed an order under section 6, encumbered estates ..... section 6 to the date of the order of the special judge quashing further proceedings under the act shall be excluded.4. it would be noted that section 9 referred to in clause (b) quoted above corresponds to section 7 of the act as amended by act 11 of 1939. clause (c) of section 43 is confined in its operation to cases in ..... . the plaintiffs placed reliance on clauses (b) and (c) of section 43, encumbered estates act, and also on section 15, limitation act. in our judgment, section 43 had no application to the present case. clauses (b) and (c) of section 43, before the amendments introduced by act, 11 of 1939, ran as follows:when an application has been dismissed under sub-section (3 .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1983)5ITD340(All.)
..... the assessee, on the other hand, supported the order of the aac by stating that the loss is nothing but a negative income. according to him the amendment made by the finance act was by way of clarification only.7. we have considered the rival submissions of the parties and we find considerable force in the stand taken on behalf of ..... the following observation, which clearly supports the assessee's case : from the charging provisions of the act, it is discernible that the words 'income' or 'profits and ..... the assessee. long before the said amendment, the hon'ble supreme court in the case of cit v. harprasad & co. (p.) ltd. [1975] 99 itr 118, has made .....
Tag this Judgment!Court : Allahabad
Reported in : (1983)IILLJ322All
..... employer relate to matters of procedure only. they are, in our opinion, matters of substantive rights.10. our conclusion, therefore, is that unless the amending act purporting to amend the schedules is made expressly retrospective it must have a prospective operation. in the present case, as mentioned above, the legislature has expressly limited the ..... thumb and four fingers of one hand is 60% of the loss of the earning capacity. the commissioner then applied iv schedule as amended by the workmen's com pensation (amendment) act, 1976 (act no. (if) of 1976), under which the amount payable iu the case of permanent disablement was raised from the existing figure of ..... original applicable figure was rs. 9,800/- which was substituted by the figure of rs. 16,128/- by the aforesaid amendment. under s. l(2) of the amending act the iv schedule was amended retrospectively with effect from the 1st of october, 1975. the retrospectivity was, however, expressly confined to the 1st october, 1975, the .....
Tag this Judgment!Court : Allahabad
Reported in : (2007)207CTR(All)125; [2008]304ITR413(All)
..... have specifically provided for the same in rule 1bb as has been done by the parliament in schedule iii of the schedules to the wt act, 1957, which was inserted by the direct tax laws (amendment) act, 1989 w.e.f. 1st april, 1989. according to him, rule 5 of part b of schedule iii specifically provides for computation of ..... 'gross maintainable rent' under rule 1bb is in terms which are identical with the terms of the definition of annual value as under section 23(1) of the it act, the decision of the supreme court will become applicable for deciding the question of 'gross maintainable rent' as well.14. the departmental representative had relied on the decision ..... : [1981]131itr435(sc) . in that case, the assessee had let out the property on rent which was higher than the standard rent under the delhi rent control act. the period of limitation prescribed for making an application to the controller for fixation of the standard rent had already expired. as such, the assessee was to continue to .....
Tag this Judgment!Court : Allahabad
Reported in : [1964]53ITR366(All)
..... the main purpose for which any transaction or transactions was or were effected [whether before or after the passing of the excess profits tax (second amendment) act, 1941] was the avoidance or reduction of liability to excess profits tax, he may. . . make such adjustments as respects liability to excess profits tax as he considers ..... in the said territories, and the other part of the business shall, for all the purposes of the act, be deemed to be a separate business. the third proviso was added by the amendment act xxiv of 1941. by the same act section 10a was added and it provides that : 'where the excess profits tax officer is of opinion that ..... at a certain percentage. 'standard profits' within the meaning of section 4 have been fixed at rs. 36,000. section 5 deals with the application of the act; the act is to apply to every business of which any part of the profits made during the chargeable accounting period is chargeable to tax under section 4(1)(b) or .....
Tag this Judgment!Court : Allahabad
Reported in : [1992]196ITR903(All)
..... which the income was first assessable, or the expiry of one year from the date of service of the notice under section 148, whichever is later. the taxation laws (amendment) act, 1970, with effect from april 1, 1971, says that notwithstanding anything contained in sub-sections (1) and (2), an order of fresh assessment in pursuance of an ..... an order of any court in a proceeding otherwise than by way or appeal or reference under this act.' but, as stated above, this sub-section is expressly made subject to the provisions of sub-section (2a) by the taxation laws (amendment) act, 1970. explanation 1 to the section prescribes certain rules of computation. inter alia, it says that ..... from the date the order under sections 263 or 264 is passed by the commissioner. sub-section (3) was made subject to sub-section (2a) by the very same amendment, though it was a pre-existing provision. sub-section (3) says that the provisions of sub-sections (1) and (2) shall not apply to certain classes of .....
Tag this Judgment!Court : Allahabad
Reported in : [1970]25STC218(All)
..... any person carrying on the business of buying or selling the goods in uttar pradesh whether for commission, remuneration or otherwise.' an explanation, added by the u.p. sales tax (amendment) act, 1959, reads:explanation.-a factor, a broker, a commission agent or arhati, a del credere agent, an auctioneer, or any other mercantile agent by whatever name called, and ..... of the principal for determining his liability to sales tax? 2. the u.p. sales tax act was amended by the u.p. sales tax (amendment) act, 1959, with effect from 1st april, 1959, and we are concerned with the provisions of the act as they stood then.3. section 3 provides that every dealer shall for each assessment year pay ..... be examined is : 'is his gross turnover of the assessment year in excess of the prescribed limit?' if it is, the provisions of the u.p. sales tax act and the rules come into operation in respect of him. it is thereafter that the question arises 'what is the tax payable by the dealer?' for determining the tax .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1962All610
..... to a change sought to be introduced by the governing body and not to a change or amendment sought to be made by the general body of the delegates assembled at a session of the sammelan. section 16 of the act provides that the governing body of the society shall be the governors, council, directors, committee, ..... variety of activities; as for example, for giving scholarships to deserving students, having a press and a publicity department, having an organisational wing, or for holding essay competitions, or awarding prizes for best books, or for holding annual sessions and conferences or for popularising hindi language in foreign countries and so on and so forth. these ..... new constitution or rules is an essential legislative function which the sammelan itself must perform.23. in corpus juris secundum, vol. 14, the question of the amendment or change in the constitution or the rules has been summarised in the following words en pages 1282 and 1283:'if a club adopts a constitution and byelaws, .....
Tag this Judgment!Court : Allahabad
Reported in : AIR2003All164; (2003)1UPLBEC427
..... is held on the basis of marks obtained in qualifying examination and on the basis of a competitive entrance examination. regulation 5 (ii) as amended in 1999 makes it clear that where admission is taken on the basis of a competitive entrance examination, candidate must have passed in the subject of physics, chemistry, biology and english ..... obtaining the certain minimum marks in the mbbs examination by the candidates has not in any way encroached upon the regulations made under the indian medical council act nor does it infringes the central power provided in entry 66 of list i of the seventh schedule to the constitution. the order merely provides an ..... the requirement of having 50% marks in qualifying examination has been included in accordance with regulations framed by medical council of india under medical council of india act. reliance has been placed by counsel for the respondent on several judgments of this court and apex court which will also be referred to while considering .....
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