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. ..... this is an appeal by the state government against an order of acquittal by a magistrate of the first class of azamgarh in a case under section 7, essential supplies (temporary powers) act xxiv [24] of 1946 for breach of clause 3, government of india, cotton textiles (control of movement) order, 1946. ..... 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. ..... in default of payment of fine each of them will undergo six months rigorous imprisonment. ..... in default of payment of fine, he will undergo further rigorous imprisonment for six months. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1974SC366; (1974)1SCC468; [1974]2SCR398
..... the cotton textiles cess act, 1948 provided for levy of cess on cloth and or yarn. ..... the 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, 1955. ..... on 19 february, 1948 the cotton textile control order was issued under section 3 of the essential supplies (temporary powers) act, 1946. ..... in 1948 cotton textiles control of movements order was promulgated under section 3 of the essential supplies (temporary powers) act. ..... the cotton textile control order 1948 was issued in the month of august, 1948 repealing the earlier order. ..... section 16(2) of the 1955 act which repealed the 1946 act continued the 1948 order. ..... the cotton corporation will effect payment and take charge of the yarn. ..... the textile commissioner on receipt of such intimation will issue the reallotment orders and in respect of such re-allotted yarn the allottee state government will make necessary payments to the cotton corporation of india. ..... the allotment order on record shows that the allotment of yarn is made subject to the conditions that the allotted yarn would be lifted within 15 days of receipt of intimation from the mill after making necessary payments. .....
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. ..... the textile commissioner on receipt of such intimation had to issue re-allotment orders and in respect of such re-allotted yarns, the state government were to make necessary payments to the cotton corporation of india. ..... 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. ..... case it was found that the allotment orders showed that if any portion of the yarn was not paid and lifted within the stipulated time, the state government may intimate the same to the cotton corporations and the mills concerned and the cotton corporation of india will effect payment and take charge of the yarn. .....
Tag this Judgment!Court : Mumbai
Reported in : 1986(1)BomCR289
..... and appropriating the profits of the new firm and posing 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 ..... partnership firm dealing in import and export of cotton textiles and also commission agent carrying on the said business ..... 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 and in any ..... in the assessment order that the firm had sold goods even before the firm was reconstituted though only the payment was received subsequently and as such these goods could not be treated as stock-in trade of the firm as ..... the relevant provisions stipulate the nature of the act which tends to concealment or wilful neglect or fraud vis-a-vis the income and that it is supplemented with the motive to persuade the department, on the basis of any such fraudulent representation, to accept the return and thereby to evade payment of additional tax. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1960SC47; 1960CriLJ150; [1960]1SCR726
..... 3 of the 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. ..... the respondents filed a petition before the said munsif-magistrate praying for their discharge on the ground that the essential supplies (temporary powers) act, 1946 (xxiv of 1946), hereinafter called the 1946 act, whereunder the said order was made, had been repealed, and, therefore, the order ceased to have any legal force thereafter, and consequently they could not be prosecuted under the expired order. ..... (3) : the provisions of sub-section (2) shall be without prejudice to the provisions contained in section 6 of the general clauses act, 1897 (x of 1897), which shall also apply to the repeal of the ordinance or other law referred to in sub-section (1) as if such ordinance or other law had been an enactment. 7. ..... 1(3) : it 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. ..... to put it in other words, an intention cannot be imputed to the legislature to repeal an order under one sub-section and restore it by another sub-section. .....
Tag this Judgment!Court : Mumbai
Reported in : (1959)61BOMLR1291; 1960CriLJ1321
..... section 8, attempts to contravene or abetment of the contravention of the orders, made under section 3 of the essential supplies (temporary powers) act, 1946, the contral government issued the cotton textiles (control) order, 1948, which was brought into force on 2nd august 1948 ..... for the offence under section 7 of the essential supplies (temporary powers) act, 1946, read with clause 21(3) (c) of the cotton textiles (control) order, 1948, read with government ..... of essential commodities was conferred upon the central government, and by section 7, contravention of orders made under section 3 relating to cotton textiles was made punishable with imprisonment for a term which may exten to three years ..... had not personally infringed the obligation imposed by clause 21(3) (c) of the cotton textile (control) order, and they were not guilty of the offence under section 7 of the essential supplies (temporary powers) act, 1946. ..... that if sec 6 applies the prosecution 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 ..... 2 and 3, in default of payment of fine, to suffer rigorous imprisonment for .....
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. ..... even assuming without deciding, that the company has violated section 233b of the act for this year, the petitioner cannot be said to be guilty, as he has admittedly resigned as company secretary with effect from february 16, 1994, and he was not company secretary during this. ..... 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. .....
Tag this Judgment!Court : Gujarat
Reported in : [1977]107ITR172(Guj)
..... 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 21- c(1) (b). ..... that we have to considers, whether looking to the scheme of the cotton textiles (control) order, it is akin to payment of penalty.' 9. ..... the cotton textiles (control) order, 1948, provided ..... during the period form july 1, 1963, to december 31, 1972, the mill had agreed to : (1) export to the foreign countries excluding nepal, sikkim, bhutan and exports to afghanistan also (except where payments are made in free foreign exchange and not under the special arrangement with afghanistan) either in the form of cloth itself or in the form of ready-made garments and made-up articles to the extent of ..... -company in favour of the president of india, it was in reality and substance not liquidated damages 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 ..... under clause 21c of the cotton textiles (control) order, 1948, in the previous year .....
Tag this Judgment!Court : Chennai
Reported in : (1984)40CTR(Mad)233; [1985]155ITR794(Mad)
..... on of operations like warping, sizing and bleaching of yarn produced by and purchased from someone else and the application of the sizing materials or bleaching agents to the yarn so purchased were held not to amount to manufacture or production of cotton yarn, as the yarn which was originally purchased from others, was not transformed into any other commercial article and the basic structure or identity as yarn had remained the same before and after ..... item 32 of the fifth schedule to the act is as follows : 'textiles (including those dyed, printed or otherwise processed) made wholly or mainly of cotton, including cotton yarn, hosiery and rope. 5. in t.c. no. ..... hastimal ratanlal [1972] 30 stc 484 dealt with the question whether an assessee, who purchased white cotton yarn, dyed it into different colours and then sold the coloured yarn, was exempt from payment of purchase tax, as no manufacturing process was involved. ..... whether, on the facts and in the circumstances of the case, it has been rightly held by the tribunal that the assessee was entitled to the higher rate of development rebate at 35% under section 33(1)(b)(b)(i) in respect of the machinery used by it in its business 2. ..... section 33(1)(b)(b)(i), in so far as it is relevant for this case, runs as under : 'where the machinery or plant is installed for the purposes of business of construction, manufacture or production of any one or more of the articles or things specified in the list in the fifth .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR2005AP134; 2005(1)ALD21
..... also contended that while notifying the articles or items for exclusive production of handloom sector, the authority under section 3 of the act must have regard to overall textile industry and that the handloom reservation order is ultra vires the cotton textile (control) order, 1948 and that the advisory committee constituted under section 4 of the act does not contain adequate representation of powerloom sector. ..... ) the act is not ultra vires the essential commodities act and cotton textile (control) order as the control order deals with finished products, which is one of the items mentioned in entry 33 of list iii of the vii schedule of constitution of india whereas the order issued under section 3 of the act is only for the protection of development of handloom industry and the said order does not run counter to cotton textile (control) ..... result, in exercise of the powers under section 3 of the essential commodities act, 1955, the government of india made cotton textile (control) order, 1948. ..... impermissible (3) and also declare that the action of the advisory committee constituted on 8.2.2001 by the ministry of textiles, in not meeting once in a year to review the list of reserved articles as illegal and contrary to law; (4) and further direct the respondents 1 and 2 to reconstitute the advisory committee by exercising its power under section 4 of the handlooms act, 1985 read with rule 3 of the handloom rules 1986 with adequate members representing powerloom sector as there are .....
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