Differentiator - Year 1971 - Judgments

Oct 05 1971 (SC)

Commissioner of Wealth-tax, Gujarat Vs. S.C. Kothari

Court: Supreme Court of India

Decided on: Oct-05-1971

Reported in: AIR1972SC391; [1971]82ITR794(SC); (1972)4SCC402; [1972]1SCR950

..... 1 to be a valid classification it must not only be founded on an intelligible differential which distinguishes persons and things that are grouped together from others left out of the ..... 11 4 a and not under s 11a 1 683 c b the classification and differential treatment of registered and unregistered dealers are based on substantial difference having a reasonable relation .....

Tag this Judgment! Ask ChatGPT

Dec 09 1971 (SC)

Ram Kishan Singh Vs. Harmit Kaur and anr.

Court: Supreme Court of India

Decided on: Dec-09-1971

Reported in: AIR1972SC468; 1972CriLJ267; (1972)74PLR712; (1972)3SCC280; 1972(4)LC424(SC)

..... has no application in india section 3 appreciation of evidence discrepancies held court has to differentiate between normal and material discrepancies while normal discrepancies do not corrode credibility of a partys .....

Tag this Judgment! Ask ChatGPT

May 07 1971 (SC)

Lakhi Ram Ram Dass Vs. Har Prasad Syal and ors.

Court: Supreme Court of India

Decided on: May-07-1971

Reported in: AIR1971SC1956; (1972)3SCC337; 1971(III)LC713(SC)

..... citizens the guarantee of equal protection clause of the constitution does not extend to any differential treatment which may result in the application of a special rule of interpretation between the .....

Tag this Judgment! Ask ChatGPT

Jul 15 1971 (HC)

Mahendrakumar Ishwarlal and Co. and ors. Vs. Union of India (Uoi) and ...

Court: Chennai

Decided on: Jul-15-1971

Reported in: [1973]91ITR101(Mad)

..... light of the object for which the particular legislation is undertaken itwas said that the differential treatment in the instant case is not reasonably explained and justified and therefore the ..... particular legislation is undertaken this must be based on some reasonable distinction between the cases differentially treated to be able to succeed in the charge of discrimination a person must establish .....

Tag this Judgment! Ask ChatGPT

Jan 08 1971 (HC)

D.N.V. Chellam and ors. Vs. the Railway Board and ors.

Court: Allahabad

Decided on: Jan-08-1971

Reported in: AIR1971All382

..... into groups the classification made must be taken to be constitutional and valid unless differentiation or discrimination is established the presumption is always in favour of the constitutionality of ..... has been so treated from persons similarly circumstanced without any reasonable basis and such differential treatment is unjustifiably made in considering the validity of a statute under article 14 .....

Tag this Judgment! Ask ChatGPT

Nov 17 1971 (HC)

Jaggannath Dwarkanath Raje Vs. the State of Maharashtra

Court: Mumbai

Decided on: Nov-17-1971

Reported in: (1972)74BOMLR320; 1972MhLJ618

..... vires nor as will be shown is it possible to differentiate with precision the grounds of invalidity contained within each category ..... eleven regions into which england and wales were divided the differentials reflected the varying costs of transporting the milk from the ..... had altered the south eastern region producers contended that the differential between it and the far western region should be altered .....

Tag this Judgment! Ask ChatGPT

Apr 29 1971 (HC)

Tek Chand Daulat Rai Vs. the Excise and Taxation Officer and ors.

Court: Punjab and Haryana

Decided on: Apr-29-1971

Reported in: [1972]29STC585(P& H)

..... availability of efficient transport and other facilities for carrying on trade it is where differentiation is based on considerations not dependent upon natural or business factors which operate with ..... force in different localities that parliament is prohibited from making a discrimination prevalence of differential rates of tax on sales of the same commodity cannot be regarded in isolation .....

Tag this Judgment! Ask ChatGPT

Feb 26 1971 (HC)

V.S. Narayanan Nair and Co. Vs. the Union of India (Uoi) and ors.

Court: Kerala

Decided on: Feb-26-1971

Reported in: [1971]28STC312(Ker)

..... wrongly collected he is exempted from the liability i cannot find any rational basis for differentiating a person who did not make a wrong collection from one who made a wrong ..... in the matter of the exemption granted under section 10 of the act such a differentiation would be unconstitutional and i must presume that parliament would not intend it 4 counsel .....

Tag this Judgment! Ask ChatGPT

Apr 26 1971 (HC)

Prasanna Kumar Praharaj and anr. Vs. Sri Jagannath Jew and ors.

Court: Orissa

Decided on: Apr-26-1971

Reported in: 37(1971)CLT503

..... from others that are left out of the group and 2 whether the basis of differentiation has any rational nexus or relation with its avowed policy and object 9 keeping the ..... question for examination therefore is whether there is any rational nexus or connexion of this differentiation with the avowed policy or object of the act in order to justify the discriminating .....

Tag this Judgment! Ask ChatGPT

Oct 21 1971 (SC)

Union of India Vs. Harbhajan Singh Dhillon

Court: Supreme Court of India

Decided on: Oct-21-1971

Reported in: AIR1972SC1061; [1972]83ITR582(SC); (1971)2SCC779; [1972]2SCR33

..... judge are entirely different in their basic concept and fall on different subject matters the differentiation between the two powers thus lay in the aggregation being the basis of the tax ..... nawn s case 1969 68itr897 sc and drew as was done in that decision the differentiation between a tax directly on lands and buildings and a tax conceptually different from such .....

Tag this Judgment! Ask ChatGPT

Differentiator - Judgment Search Results