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Judgment Search Results Home > Cases Phrase: cotton textiles cess act 1948 repealed section 5 payment of cess Page 2 of about 322 results (0.122 seconds)

Nov 05 2004 (HC)

L. Shankarayya and ors. Vs. Union of India (Uoi) and ors.

Court : Andhra Pradesh

Reported in : 2005(1)ALT368

..... it was 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. ..... (iii) 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 111 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) order. ..... as a 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. ..... indeed as held by the supreme court, even if the reservation order made in exercise of powers under section 3(1) of the act results in total exclusion of powerloom sector with reference to a particular item of cloth or textiles, the same cannot be invalidated on any ground much less on the ground that it violates articles 14 and 19(1)(g) of the constitution of india. .....

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Aug 31 1964 (HC)

Surajmal Roopchand and Co. Vs. the State of Rajasthan and ors.

Court : Rajasthan

Reported in : AIR1967Raj104; 1967CriLJ809

..... umrigar appearing for the appellant before the supreme court that section 6 of the essential supplies (temporary powers) act, 1946 was invalid as it had the effect of conferring power of the widest latitude to make any order inconsistent with the railways act, and pleaded that the provisions of cotton textiles (control of movement) order, 1948 could not repeal the provisions of the existing law. ..... above paragraph, were made on the assumption that the provisions of the existing law (in that case the railways act) stand repealed to the extent to which they were inconsistent with or repugnant to the provisions of the cotton textiles (control of movement) order, 1948, but their lordships while dealing with the question whether the inconsistent provisions of the railways act were actually got repealed on account of the repugnancy with the cotton textiles (control of movement) order, expressed themselves in a different way. ..... gomti bagla were arrested by the railway police for the contravention of section 7 of the essential supplies (temporary powers) act, 1946 read with clause (3) of the cotton textiles (control of movement) order, 1948, for carrying in the railway compartment 'new cotton cloth' weighing over six maunds, from bombay to kanpur without any permit under the cotton textiles (control of movement) order, 1948. .....

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Sep 15 1952 (HC)

Hiralal Sutwala and ors. Vs. the State

Court : Mumbai

Reported in : 1953CriLJ481

..... in the court of the judge-magistrate, hoshangabad, under section 7 of the essential supplies (temporary powers) act, 1946, for contravention of clause 3 of the cotton textiles (control of movement) order, 1948. ..... our view, the impugned order does not operate as an implied repeal of sections 27, 28 and 41 of the railways act and it is therefore constitutional.47. ..... then is whether the impugned order in fact repeals sections 27, 28 and 41 of the railways act by implication. ..... determination of the question whether the impugned order or any clauses therein has the effect of repealing sections 27, 28 and 41 of the railways act we must consider the relevant clauses of that order. ..... the learned judges also observed that in so far as an order under section 3 may be inconsistent with any other existing legislation the effect of the order would not be to repeal that legislation but only to save the order itself which will continue to ..... srinivasa pillai 30 mad 426 (pc) where their lordships observed:.that the legislature, when it repeals in substance in a later act an earlier enactment, that has obtained a settled meaning by judicial construction, intends the words to mean what they meant before.we may point out that the observations of their lordships in 'srinivas's' case do not amount to a ..... regards the two federal court cases, we may point out that the question of delegation of the power to repeal or of any other legislative function was not at all raised in them and therefore those cases are not .....

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Nov 07 1958 (HC)

State of Madhya Pradesh Vs. Hiralal Sutwala

Court : Madhya Pradesh

Reported in : AIR1959MP93; 1959CriLJ325

..... what is contended is that the prosecutions are in respect of offences under the essential supplies (temporary powers) act, 1946, (hereinafter the act), read with clause 3 of the cotton textiles (control of movement) order, 1948. ..... , the language was wide enough to make the provisions of the act apply, or in the language of the section, 'operate' in respect of any act done before the expiration, even though not perfected or completed by prosecution or conviction till afterwards; and there was not such ambiguity in the meaning of the words of the section, as to require the application of the doctrine, that the matter should be resolved in favour of the subject and against the legislature which had failed ..... 39) except as respects things done or omitted to be done before the expiration thereof' and section 6 of the general clauses act, 1897, (x of 1897) shall apply upon the expiry of this act as if it had then been repealed by a central act.'10. ..... j, observed as follows :'when a statute is repealed or comes to an automatic end by afflux of time, no prosecution for acts done during the continuance of the repealed or expired act can be commenced after the date of its repeal or expiry because that would amount to the enforcement of a repealed or a dead act. ..... in cases of repeal of statutes this rule stands modified by section 6 of the general clauses act. .....

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Oct 08 1954 (SC)

Zaverbhai Amaidas Vs. the State of Bombay

Court : Supreme Court of India

Reported in : AIR1954SC752; (1955)57BOMLR589; [1955]1SCR799

..... lii of 1950, under which the old section 7 was repealed and a new section enacted in the following terms : '(1) if any person contravenes any order under section 3 relating to cotton textiles he shall be punishable with imprisonment for a term which may extend to three years and shall also be liable to fine; and any property in respect of which the order has been contravened or such part thereof as to the ..... by that act, section 7(1) of the essential supplies (temporary powers) act as passed in 1946 and as amended in 1948 and 1949 was repealed, and in its place, a new section was substituted. ..... in 1948 there was an amendment of the essential supplies (temporary powers) act, whereby the provision to section 7(1) was repealed and a new proviso substituted, which provided inter alia that, 'where the contravention is of an order relating to foodstuffs which contains an express provision in this behalf, the court shall direct that any property in respect of which ..... then the only question to be decided is whether the amendments made to the essential supplies (temporary powers) act by the central legislature in 1948, 1949 and 1950 are 'further legislation' falling within section 107(2) of the government of india act or 'law with respect to the same matter' falling within article 254(2). ..... it must be mentioned that while the amendments of 1948 and 1949 were made when section 107(2) of the government of india act was in force, the constitution of india act had come into operation, when act no. .....

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Mar 30 1976 (HC)

Additional Commissioner of Income-tax, Gujarat Vs. Arvind Mills Ltd.

Court : Gujarat

Reported in : [1977]109ITR212(Guj)

..... textile commissioner under the provisions of the cotton textiles (control) order, 1948, was an allowable business expenditure under section 37 or section 28 of the act of 1961 (2) whether, on the facts and in the circumstances of the case, the tribunal was right in law, in holding that the payment ..... assessee-companies to the textile commissioner in failing to produce the prescribed quantity of coarse cloth as required under the scheme framed by the textile commissioner in exercise of his power under clause 21(c) of the cotton textiles (control) order, 1948, had held that such payment of compensation was made under an option under the order of the cotton textiles (control) order, 1948, and was not one for the breach of law and it was, therefore, allowable as business expenditure under section 37(1). ..... granted by the textile commissioner in exercise of his powers under sub-clause (6) of clause 12 of the cotton textiles (control) order, 1948, issued in exercise of the powers conferred by section 30 of the essential supplies (temporary powers) act, 1946, by the ..... an incidental argument was advanced in this connection on behalf of the assessee-company that the textile commissioner could not have, in exercise of his powers under the cotton textiles (control) order, 1948, which is issued in exercise of the power under the essential supplies (temporary powers) act, 1946, laid down any condition enjoining importers to export a prescribed quantity of cloth manufactured on automatic looms so .....

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Jan 16 1981 (HC)

Empire Industries Ltd. and anr. Vs. M.C. Subarna and ors.

Court : Mumbai

Reported in : AIR1982Bom553

..... 20 of the cotton textiles (control) order of 1948 thereafter referred to as 'the order') ..... raised the following points, in support of the alleged invalidity of the notification:(1) the clause 20 of the said order is ultra vires of the powers conferred on the joint textile commissioner under section 3 of the act of 1955 under which the said order is deemed to have been issued; (2) the said clause 20 cannot be said to have been saved by the provisions of the act of 1955, as the provisions of the said clause are inconsistent with the provisions of the act of 1955. ..... the said notification is issued by the joint textile commissioner in exercise of the powers conferred on him under ..... after the said judgment of the supreme court that the joint textile commissioner issued the impogned notification. ..... said order, in turn, is promulgated under section 3 of the essential supplies (temporary powers) act, 1946 hereinafter referred to as 'the act'). ..... it was obligatory on the joint textile commissioner to find out what the situation exactly in this behalf was in the year 1977 when the notification is issued ..... thus carries out the object of section 3 of the act of 1955. ..... the said act was repealed with effect from 25th ..... reliance by the joint textile commissioner on the situation, as was existing in 1965 or when the reports of shreeraman committee and ashok mehta committee were made, was not sufficient so contends ..... section 3 of the act of 1955 aims amongst others at ensuring maintenance of essential .....

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Dec 14 1976 (SC)

Ateesee Vs. State of KeralA.

Court : Supreme Court of India

Reported in : (1977)6CTR(SC)0067B

..... this doctrine finds expression in a common form section which regularly appears in the amending and repealing acts which are passed from time to time in india ..... craies on statute law seventh edition at page 223 the position is thus stated :incorporation of earlier enactment :- the effect of bringing into a later act by reference, sections of an earlier act is to introduce the incorporated section of the earlier act into the later act as if they had been enacted in it for the first time. ..... made after the commencement of this act repeals any enactment by which the text of any central act or regulation was amended by the express omission, insertion or substitution of any matter, then, unless a different intention appears, the repeal shall not affect the continuance of any such amendment made by the enactment so repealed and in operation at the time of such repeal'.in the light of the principles thus stated the supreme court took the view in nathella sampathu chetty ..... the assessee the argument was that use of the article as wearing apparel is not decisive of its being textile, and despite the different use or purpose to which it was put, the article would still remain textile so long as the cotton case was present. ..... 4 during each financial year, payment is to be made out of the consolidated fund of india to the states in accordance with the provisions of the ii schedule, of such sums representing a part of the proceeds of the additional duties levied and collected during the financial .....

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Aug 10 1977 (HC)

Agro-industrial Trading Corporation Vs. State of Kerala

Court : Kerala

Reported in : 1988(38)ELT618(Ker)

..... of any matter, then, unless a different intention appears, the repeal shall not affect the continuance of any such amendment made by the enactment so repealed and in operation at the time of such repeal'.in the light of the principles thus stated the supreme court took the view in oathella sampathu chetty's case, that on the language of section 19 of the sea customs act and section 23a of the foreign exchange regulation act there was no scope for the argument that there ..... (page 152)in the light of the above principles, it was pointed out that the provision in section 71 of the local act giving finality to the award of the tribunal and the deliberate exclusion of section 54 of the general act, from the provisions of the local act (which was allowed to stand even after the amendments to the general act), were strong indicating of the legislature's intention that there should be no right of appeal from the high court to the privy council ..... for the assessee the argument was that use of the article as wearing apparel is not decisive of its being 'textile', and despite the different use or purpose to which it was put, the article would still remain textile' so long as the cotton base was present. ..... under section 4 during each financial year, payment is to be made out of the consolidated fund of india to the states in accordance with the provisions of the ii schedule, of such sums representing a part of the proceeds of the additional duties levied and collected during the financial year. .....

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Aug 10 1977 (HC)

Ateesee (Agro-industrial Trading Corporation) Vs. State of Kerala

Court : Kerala

Reported in : [1978]41STC1(Ker)

..... effectually without the addition.in the light of the above principles, it was pointed out that the provision in section 71 of the local act giving finality to the award of the tribunal and the deliberate exclusion of section 54 of the general act, from the provisions of the local act (which was allowed to stand even after the amendments to the general act), were strong indications of the legislature's intention that there should be no right of appeal from the high court to the ..... the section runs:the repeal by this act of any enactment shall not affect any act...in which such enactment has been applied, incorporated or referred to.the independent existence of the two acts is therefore recognised; despite the death of the parent act, its offspring survives in the incorporating act. ..... for the assessee the argument was that use of the article as wearing apparel is not decisive of its being 'textile' and despite the different use or purpose to which it was put, the article would still remain 'textile' so long as the cotton base was present. ..... under section 4, during each financial year, payment is to be made out of the consolidated fund of india to the states in accordance with the provisions of the second schedule, of such sums representing a part of the proceeds of the additional duties levied and collected during the financial .....

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