Court : Chennai
Reported in : AIR1952Mad27; (1951)2MLJ438
..... pending the appeal the provincial insolvency amendment act 1948 was passed by the dominion legislature, and, under the amending act, the power of the father to sell his son's shares was declared to be property within the meaning of section 28 of the provincial insolvency act. ..... the learned counsel for the plaintiff-respondent contended that the provincial insolvency amendment act of 1948 is 'ultra vires' of the dominion legislature in so far as it encroached upon the forbidden field reserved for the provincial legislature under the constitution act. ..... for the aforesaid reasons, we hold that the amending act of 1948 is 'intra vires' of the dominion legislature. 9. ..... his own benefit at the commencement of his insolvency or before his discharge; provided that nothing in this section shall affect any sale, mortgage or other transfer of the property of the insolvent by a court or receiver or the collector acting under section 60 made before the commencement of the provincial insolvency (amendment) act, 1948, which has been the subject of a final decision by a competent court. ..... the question therefore is whether the 'pith and substance' of the provincial insolvency (amendment) act, 1948, is covered by item 12 of list 3, 'bankruptcy and insolvency.' 7. ..... the judicial committee heldthat the impugned legislation was 'intra vires' of the dominion parliament under section 91 of the british north america act, 186t, which empowered it to enact laws in regard to bankruptcy and insolvency. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1950Mad22
..... 'no doubt, as the learned advocate for the petitioners pointed out, on 25th may 1948, cochin and travancore were part of the dominion of india, a reference to section 2 clause (4), indian independence act, and section 5(1)(c), government of india act, 1935 as adapted by the india provisional constitution order of 1947 should make that quite clear. ..... as ancillary to this contention the learned advocate urged that the amendment of section 4, penal code, by the indian independence (adaptation of central acts and ordinances) order, 1948, was ultra vires the governor general and that such a change in law would also be ultra vires the legislature of the dominion of india. ..... there is really no need at this stage to consider the scope of section 7, indian independence act, as i have already pointed out, before 25th may 1948 the cochin and travancore had acceded to the dominion of india.7. ..... it is no doubt true that an interpretation of the indian independence (adaptation of central acts and ordinances) order, 1948, amending the provisions of section 4, penal code and section 188, criminal p. c. ..... no doubt, section 6(2), government of india act, limits the powers of the legislature of the dominion of india to enact laws to be in operation in the acceding states. ..... , was amended by the indian independence (adaptation of central acts and ordinances) order, 1948, to conform to section 4, penal code as it was amended by the same order. .....
Tag this Judgment!Court : Chennai
Reported in : [1959]35ITR549(Mad)
..... sub-section (2) defined dominion income-tax and sub-section (3), which was added by act 48 of 1948, defined burma income-tax ..... or (b) with the government of any country outside india for the avoidance of double taxation of income, profits and gains under this act and under the corresponding law in force in that country; and may, by notification in the official gazette, make such provisions as may be necessary for implementing the ..... (1) ran : 'the central government may, by notification in the official gazette, make provision for the granting of relief in respect of income on which have been paid both income-tax (including super-tax) under this act and either dominion income-tax in one or more countries or burma income-tax. ..... section 49a was amended by section 11 of act 48 of 1948, to bring burma within the scope of section 49a ..... act 48 of 1948 was published on 8th september, 1948 ..... 49a (1) of the income-tax act, as it factually stood, on 1st april, 1947, ran : 'the central government may, by notification in the official gazette, make provision for the granting of relief in respect of income on which has been paid both income-tax (including super-tax) under this act and dominion income-tax. ..... but by section 1 (1) of that act the amendment to section 49a of the income-tax act took effect from 30th march, 1948, which was within the year of assessment with which i am concerned, 1947 ..... 49a (1) of the income-tax act, which was amended to include burma, came into force only on 30th march, 1948. .....
Tag this Judgment!Court : Chennai
Reported in : 1997(2)CTC725; (1998)IMLJ89
..... the employees' state insurance act, 1948 (act 34 of 1948) (hereinafter referred to as the act) was enacted by the dominion legislature and was assented to by the governor general of india on april 19, 1948. ..... notwithstanding anything hereinbefore provided an appeal shall lie to the said high court from a judgment of one judge of the said high court or one judge of any division court, pursuant to section 108 of the government of india act made (on or after february 1, 1929) in the exercise of appellate jurisdiction in respect of a decree or order made in the exercise of appellate jurisdiction by a court subject to the superintendence of the said high court, where the judge who passed the ..... from volume 18 of the civil court manual published by the madras law journal, it is found that chapters 1, 2, 3 and 8 of the act came into force on september 1, 1948 in all the provinces in india and section 77 to 79 and 81 of chapter 6 came into force in the whole of india except jammu and kashmir on september 1, 1952. ..... . it will have to be noticed that under our act 34 of 1948, there is no provision similar in wording as was found by the supreme court in the above judgment in section 43 of delhi rent control act, where under the supreme court held that letters patent appeal will not be available. 51 ..... . 82 of the employees' state insurance act, 1948 (act 34 of 1948) .....
Tag this Judgment!Court : Chennai
Reported in : (1998)1MLJ89
..... state insurance act, 1948 (act 34 of 1948)(hereinafter referred to as the act) was en-acted by the dominion legislature and was assented to by the governor general of india on 19.4.1948. ..... anything herein before provided an appeal shall lie to the said high court from a judgment of one judge of the said high court or one judge of any division court, pursuant to section 108 of the government of india act made (on or after the 1st day of february, 1929) in the exercise of appellate jurisdiction in respect of a decree or order made in the exercise of appellate jurisdiction by a court subject to the superintendence of the said high court, where ..... view that the appeal under clause 15 of the letters patent of the high court is competent against the judgment of a learned single judge of the high court rendered under section 82 of the employees' state insurance act, 1948 (act 34 of 1948), we therefore hold that all these l.p. as. ..... from volume 18 of the civil court manual published by the madras law journal, it found that chapters 1, 2, 3 and 8 of the act came into force on 1.9.1948 in all the provinces in india and sections 77 to 79 and 81 of chapter 6 came into force in the whole of india except jammu and kashmir on ..... it will have to be noticed that under our act 34 of 1948, there is no provision similar in wording as was found by the supreme court in the above judgment in section 43 of delhi rent control act, whereunder the supreme court held that letters patent appeal will not be .....
Tag this Judgment!Court : Chennai
Reported in : AIR1950Mad691; (1950)IIMLJ817
..... we accordingly certify that the case involves a substantial question of law as to the interpretation of the constitution, namely, whether act xxv [25] of 1948 is ultra vires the dominion legislature which passed it. ..... 682, but also the interests of the sons, the plaintiffs, as well, by reason of act (xxv [25] of 1948), which as pointed out in the ruling of this court in ammanna v. ..... a question of ultra vires in relation to act xxv [25] of 1948 was raised recently before another bench of this court (subba rao and panchapakesa aiyar jj.) in a. s. no. ..... it is pointed out to us that a certificate was granted by another bench of this court, before which the question of ultra vires of act (xxv [25] of 1948) was raised.5. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1953Mad878; (1953)IIMLJ317
..... the appellate jurisdiction of the federal court was enlarged by act 1 of 1948 passed by the dominion legislature. ..... from that day, on the federal court was conferred in addition to the jurisdiction conferred on it by the government of india act, 1935 and the federal court (enlargement of jurisdiction) act, 1947 the jurisdiction to entertain, and dispose of appeal and petitions which his majesty in council had, toy virtue of his majesty's prerogative or otherwise immediately before the appointed day ..... i may include subject matter not dealt with by articles 133 and 134 but governed by specific acts in regard to which appeals lay to the federal court immediately before the commencement of the constitution. ..... a new court was created in india, called the federal court, by the government of india act, 1935, on which was conferred a limited appellate jurisdiction in respect of judgments, decrees and final orders of a high ..... court, under section 6 of the act it was enacted that the provisions of the civil procedure code, 1908, shall from that day have effect in relation to an appeal from a judgment to which that act applied as if in the said provisions, for all references to his majesty in council there had been substituted references to the federal court.in 1949 the constituent assembly passed an act called the abolition of privy council jurisdiction act which came into force on 10-10- ..... this act, called the federal court (enlargement of jurisdiction) act, 1947, came into force on 1-2-1948. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1957Mad25; (1955)2MLJ608
..... it has supplanted the administration of justice act, 1920, as to protectorates and mandatories now already operating under the 1920 act and provides that any dominion, colony, protectorate or mandatory now operating under the 1920 act which is henceforth brought within the new statute shall forthwith cease to so ..... we have, therefore, come to the conclusion that no execution is possible of any decree of a burmese court after 4-1-1948 when burma became a republic even if any decree of a burmese court had been pending in any indian court in1 execution ..... and the execution petition was dismissed on 10-3-1948 on the grounds mentioned in section 13(a), civil p. ..... these proceedings because of the declaration of burma as an independent sovereign republic on 4-1-1948 is one of the main questions raised. ..... has already been remarked burma ceased to be a reciprocating territory as a result of the cancellation of the notification declaring british burma to be a reciprocating territory on 21-6-1952 with effect from 4-1-1948 and therefore section 44-a, civil p. c. ..... 1944 had been filed subsequent to 4-1-1948 section 44-a, civil p. c. ..... and the subordinate judge, devakottah, has no jurisdiction to execute the decree for the reason that the reciprocity arrangement had ceased to exist from 4-1-1948. ..... judicial, dated 27-3-1939, decelerating british burma to be a reciprocating territory for the purpose of the said section shall be cancelled and shall be deemed to have been cancelled with effect from 4-1-1948.'8. .....
Tag this Judgment!Court : Chennai
Reported in : (1956)2MLJ239
..... it has supplanted the administration of justice act, 1920 as to protectorates and mandatories now already operating under the 1920 act and provides that any dominion, colony, protectorate or mandatory now operating under the 1920 act which is henceforth brought within the new statute shall forthwith cease to so operate. ..... as has already been remarked burma ceased to be a reciprocating territory as a result of the cancellation of the notification declaring british burma to be a reciprocating territory on 21st june, 1952 with effect from 4th january, 1948 and therefore section 44-a, civil procedure code is no longer applicable to the execution of any decree passed by the burmese courts. ..... we have, therefore, come to the conclusion that no execution is possible of any decree of a burmese court after 4th january, 1948, when burma became a republic even if any decree of a burmese court had been pending in any indian court in execution.33. ..... an ex parte decree passed by a british indian court against a subject of an indian state-was transferred for execution to that indian state under section 44, civil procedure code and the execution petition was dismissed on 10th march, 1948 on the grounds, mentioned in section 13(a), civil procedure code. ..... non-applicability of section 44-a of the civil procedure code to these proceedings because of the declaration of burma as an independent sovereign republic on 4th january, 1948 is one of the main questions raised. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1950Mad521
..... fact that at some point of time the ownership of the goods had vested in him while the purchase was made only to accommodate a particular person, if he shows in his accounts the agreed commission or brokerage and acts on behalf of a known principal and not a fictitious and non-existing one and also makes it possible to levy the tax by including the turnover in the turnover of the seller's principal or purchaser's principal he ..... the learned advocate general sought to differentiate between different types of agents according as they were brokers or commission agents, agents of principal for whom they acted statedly as agents excluding any personal right or liability, agents who in addition to the liability of their principals came under a personal obligation to implement the contracts of sale or purchase entered into on behalf of their principals ..... confine the definition of an agent to a person who brings together the seller and the purchaser acting as a broker without having any dominion or right over the goods sold. ..... narayana : (1949)1mlj530 and in in re narasingamuthu chettiar : (1948)2mlj93 and on the well known decision in ireland v. ..... taxes imposed in these cases has to be considered under the provisions of the act and the rules framed thereunder, before they were amended in 1947 and 1948. ..... narasingamuthu chettiar, : (1948)2mlj93 govinda menon j ..... , in in re narasingamuthu chettiar, : (1948)2mlj93 contains an observation which to some extent seems to support the contention of .....
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