Court : Allahabad
Reported in : AIR1951All515
..... we, therefore, allow the appeal, set aside the order of the court below and convict the three opposite parties, sagar mal, mulchand and girdhar gopal, under section 7, essential supplies (temporary powers) act xxiv [24] of 1946 read with clause 3 (iii), government of india, cotton textiles (control of movement) order, 1946 and further read with clause 3 (iii) and clause 10, cotton textiles (control of movement) order of 1948. ..... the opposite parties are clearly guilty under section 7, essential supplies (temporary powers) act, xxiv [24] of 1946 read with clause 3 (iii), government of india, cotton textiles (control of movement) order, 1946 and further read with clause 3 (iii) and clause 10, cotton textiles (control of movement) order of 1948.26. ..... but in section 17 (2), it provided that :'any order made or deemed to be made under the said ordinance and in force immediately before the commencement of this act shall continue in force and be deemed to be an order made under this act. . . . . ..... the repeal of the order of 1946 by the order of 1948 does not in our opinion, make any difference for clause 10 of the order of 1948 provides that :' . . . . ..... this argument has, however, no force because article 372(2) not only provides for adaptation but also for modification whether by way of repeal or amendment as may be necessary or expedient. ..... it repealed the essential supplies (temporary powers) ordinance, 1946. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1974SC366; (1974)1SCC468; [1974]2SCR398
..... cotton textiles cess act, 1948 provided for levy of cess on cloth and ..... cotton textiles control of movement order, 1948 was held to have continued in force after the expiry of essential supplies (temporary powers) act, 1946 by reason of the saving clause (section 16) of the essential commodities act ..... the fifth contention is that if the said order does not authorise fixation of price of cotton yarn arbitrarily and without reference to relevant factors such as cost of production and reasonable return, the impugned notification which fix a price for yarn below the cost of production of the mills are ultra vires the cotton textiles (control) order, 1948 inasmuch as the prices fixed under the said notifications are not based on relevant considerations such as cost of ..... cloth' and 'yarn' are defined to mean cloth and yarn of which prices fixed by any order made under section 3 or continued by section 17 of the essential supplies (temporary powers) act, 1946 were in force immediately before the commencement of that act. ..... the cotton textile control order 1948 was issued in the month of august, 1948 repealing the ..... course a prolonged labour strike in february, march, 1972 in coimbatore and for a short period elsewhere in tamil nadu. ..... if an essential commodity is in short supply or there is hoarding, cornering or there is unusual demand, there is abnormal ..... justification that the producer should be given the benefit of price increase attributable to hoarding or cornering or artificial short supply. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1986Mad66
..... hira lal kejriwal, : 1960crilj150 the supreme court has in terms held that the cotton textiles (control of movement) order, 1948 which was the order in question before the supreme court, continued in legal force even after the expiry of the essential supplies (temporary powers) act, 1946 under which it was made, by virtue of the saving provisions of section 16 of the essential commodities ordinance, 1955 read with section 16(2) of the essential commodities act, 1955. ..... section 16 of the act repeals the ordinance and section 16(2) expressly provides that an y order made or deemed to be made (under the essential supplies (temporary powers) act, 1946) by any authority under law repealed by the act and in force immediately before the commencement of the ordinance shall in so far as such order may be made under the ordinance be deemed to be made under this ordinance and continue in force ..... but any law made by parliament, which parliament would not but for the provisions of this article have been competent to make, shall, to the extent of the incompetency, cease to have effect on the expiration of the said period, except as respects things done or omitted to be clone before the expiration ..... as a matter of fact, the arguments which were made by the learned counsel for union of india overlapped to a certain extent in the context of both article 14 and article 19 of the constitution of india, which are relevant for the purpose of deciding the challenge under article 14 of the constitution .....
Tag this Judgment!Court : Mumbai
Reported in : 1986(1)BomCR289
..... the first petitioner is the partnership firm dealing in import and export of cotton textiles and also commission agent carrying on the said business in this ..... year 1974-75 vis-a-vis export of cotton textiles made to middle east countries. ..... a question about the share of profits paid to old partners being allowable as business expenditure the learned judges observed that:'under section 39 of the partnership act, the retiring partners had a right to a share of those profits which were made by the new firm with the assets of the old firm and consequently, that part of the profits payable to the old partners by the new firm under an obligation imposed by law was not ..... the income tax department as also on the basis of the plain reading of the complaint which essentially contains an element of accounting, the petitioners have moved this court involving inherent jurisdiction of this court under section 482 of the code of criminal procedure for quashing of the proceedings as also for discharge to be recorded in favour of the petitioners on the ground that the complaint is not maintainable ..... income-tax officer, (central circle, amritsar) : [1982]133itr909(sc) a short judgment was delivered as:'in view of the finding recorded by the income-tax appellate tribunal that it was clear on the appraisal of the entire material on the record that shrimati janak rani was a partner of the assessee-firm and that firm was a genuine firm, we do not see how the assessee can be prosecuted for filing false .....
Tag this Judgment!Court : Allahabad
Reported in : [1981]48STC531(All)
..... in this case which was under the bombay sales tax act, 1953, where the definition of a dealer under section 2(6) is in pari materia with section 2(g), the disposal by a company carrying on the business of manufacturing and selling cotton textiles of its miscellaneous old and discarded items such as cans, boxes, cotton ropes, rags, etc. ..... before referring to the various decisions it will be useful to refer to section 3 of the act, the definition of the word 'business of buying or selling' contained in section 2(aa) of the act, and also the definition of the word 'dealer' as defined in clause 2(c), as they stood in the assessment year 1968-69. ..... ' had been defined in section 2(la) and (b) of the sales tax act of the state as under:in this act, unless there is anything repugnant in the subject or context, business includes- ;(i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with the motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern ; and(ii) any transaction in connection .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1967Raj90
..... air 1954 sc 465 and their lordships after considering the provisions of uttar pradesh coal control order pointed out that there was a clear policy underlying the cotton textile control order, which was to ensure even distribution of the commodity in the country and make it available at fair price to all and as such grant or refusal of a permit was to be governed by this policy, and the discretion given to the textile commissioner was to be exercised in such ..... on section 27 of the rajasthan general clauses act and argued that the certificates given to the dealers under clause (3) (a) of the gram-barley order, 1964, were saved as the provisions oi that order were repealed and then re-enacled by the export prohibition order, 1965 shri lodha, besides the cases cited by shri agarwal and shri ..... provides that this was being issued for the purpose of maintaining the available supplies of gram and barley in the stale of rajasthan, and in this background clause (2) of the order provided that as from the date of commencement of this order no person shall export or cause to he exported either directly or through his agent or servant or any other person acting on his behalf gram or barley either whole or split or in any other form ..... the collector at almost half the rates in the hope that they would be able to make up the short fall in price by the export that they were going to make of the equal quantity and would also be able to make some profit, but the government has unjustly (usurped? ..... 1948 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC47; 1960CriLJ150; [1960]1SCR726
..... made or deemed to be made by any authority whatsoever, under any law repealed hereby and in force immediately before the commencement of this act, shall, in so far as such order may be made under this act, be deemed to be made under this act and continue in force, and accordingly any appointment made, licence or permit granted or direction issued under any such order and in force immediately before such commencement shall continue in force until and unless it is superseded by any appointment made, licence or permit granted ..... said act, the central government made the cotton textile (control of movement) order, 1948, prohibiting any person from transporting cloth, among others, without the permit of the textile commissioner. ..... shall cease to have effect on the twenty-sixth day of january, 1955, except as respects things done or omitted to be done before that date, and section 6 of the general clauses act, 1897 (x of 1997), shall apply upon the expiry of this act as if it had then been repealed by a central act. s. ..... be punishable - (1) in the case of an order made with reference to clause (h) or clause (i) of sub-section (2) of that section, with imprisonment for a term which may extend to one year and shall also be liable to fine, and (ii) in the case of any other order, with imprisonment for a term which may extend to three years and shall also be liable to fine : provided that if the court is of opinion that a sentence of fine only will meet the ends of justice, it may, for .....
Tag this Judgment!Court : Mumbai
Reported in : (1959)61BOMLR1291; 1960CriLJ1321
..... cotton textiles (control) order; that the order did not apply to manufacture, packing for sale and istribution of yarn prepared exclusively from cotton waste, and that in any event the company having ceased to manufacture cotton waste yarn in the years 1951-52, no obligation to pack yarn was imposed upon the company by clause 21(3) (c), and by failing to pack yarn manufactured from cotton waste, the company had not committed any offence punishable under sections 7 and 8 of the essential supplies (temporary powers) act ..... of the accused could be commenced and continued and notwithstanding the repeal of the essential supplies (temporary powers act, 1946.the learned government pleader invited our attention to the essential commodities act, 1955, which repealed the essential commodities ordiance, 1955 (i of 1955) and other laws in force immediately before the commencement of the act, in so far as such laws controlled or authorised the control of the production, supply and distribution of, and trade and commerce in, any essential commodity, and also to the provisions of sub-section (2) of section 16 thereof which continued ..... choksi, who appears on behalf of the accused, contended that clause 21(3) (c) of the cotton textiles (control) order, 1948, waws ultra vires the legislature because it imposed an unreasonable restriction upon the right to hold and dispose of property, and upon the right to hold and disspose of property, and upon the right to carry on trade or business. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1998]93CompCas486(AP)
..... the company law board issued earlier an order under section 233b of the act in respect of cotton textiles and rayon manufactured by the company directing cost audit of the accounts of these two divisions ..... thereupon, the company law board withdrew the demand of cost audit as far as cotton textiles and rayon divisions are concerned. ..... the petitioner states in his petition as follows : the company was carrying on business in manufacture of cotton textiles, chemicals and rayon. ..... the company law board keeping in view these circumstances, by its letter dated november 10, 1989, has exempted the company from cost audit for the year ending on march 31, 1990, in relation to cotton textiles. ..... the petitioner, that as the company was under lock-out from april 26, 1985, to april 16, 1994, there was no production and the matter was also pending during this period before bifr and hence the question of cost audit for chemicals for the year ending with march 31, 1991, march 31, 1993, and march 31, 1994, does not arise and as the company itself is not liable to be prosecuted, prosecution of the petitioner does not arise. ..... the petitioner, a former company secretary of sirsilk limited (hereinafter referred to as 'the company'), in which the government of andhra pradesh is the major shareholder, filed this petition under section 633(2) of the companies act, 1956 (for short 'the act'), for relieving him from the default, if any, in not complying with section 233b of the act. ..... , commencing from april 1, 1994. 7 .....
Tag this Judgment!Court : Gujarat
Reported in : [1977]107ITR172(Guj)
..... on varying from unit to unit and from time to time that the cotton textiles (control) order has left it to the option of the producer concerned to decide whether the producer would produce the minimum quantity specified in the direction issued by the textile commissioner or soul exceed the minimum quantity or would not produce the minimum quantity with in whole or in part and make the payment contemplated by clause ..... export obligations strictly and, therefore, a new scheme was evolved which had broadly the following features : (1) for the sake of convenience of the exporting units the period commencing from january 1, 1963, to november 30, 1965, was allowed to be expired in december, 1965, instead of november, 1965, as originally agreed and the new commitments of export to the extent of 10% of the value of sanforized cloth produced were agreed to commence from january 1, ..... clause 21c of the cotton textiles (control) order, 1948, in the previous ..... but was amounting for all intents and purposes to the payment akin to penalty for infraction of the law or in any case committing an act opposed to the public policy adumbrated by the government of india in the relevant circulars and press-notes issued by the government in the matter of use of the aforesaid trade mark for expansion of the textile industry in the third plan period ..... the attempt to answers the question, it would be profitable to set out shortly the broad features of the scheme under which the assessee had undertaken the .....
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