Judgment Search Results Home > Cases Phrase: estate duty act 1953 repealed section 51 method of collection of duty Page 8 of about 1,297 results (0.154 seconds)

Rao NaraIn Singh Vs. Commissioner of Income-tax

Court : Rajasthan

Reported in : [2001]252ITR88(Raj)

..... it was contended by the assessee that the impartible estate had devolved on the basis of the principle of primogeniture in accordance with section 23 of the ajmer land and revenue regulation, 1877, but according to the assessee's counsel the aforesaid regulation was repealed by the rajasthan revenue laws (extension) act, 1957, which came into being on january 7, 1958, and that with the repeal of the said regulation of 1877, the impartibility of the estate and the law of primogeniture stood abolished. ..... once the estate of istimrari is abolished in 1955, before the commencement of the revenue laws (extension) act, the rules under theregulation of 1877 relating to istimrardari stood impliedly repealed inasmuch as there remained no istimrari estate which could be governed by section 23 after the ajmer act of 1955 became operative and the istimrari estate stood vested in the state. ..... the effect of section 5(ii), read with section 4, is that any custom or usage which enjoined the devolution of an estate on a single heir unless it is by the terms of a covenant or agreement entered into by a ruler of any indian state with the government of india or by the terms of any enactment passed before the commencement of the hindu succession act, would stand repealed. .....

Meroform (India) Pvt. Ltd Vs. the Union of India and anr.

Court : Delhi

..... it is clear from the above observations of this court in the said case, though a writ was not issued on the facts of that case, this court has held that on a given set of facts if a state acts in an arbitrary manner even in a matter of contract, an aggrieved party can approach the court by way of writ under article 226 of the constitution and the court depending on facts of the said case is empowered to grant the relief. ..... a preliminary objection is sought to be raised about respondent no.2 being a company under section 25 of the companies act and thus not being a state within the meaning of article 12 of the constitution of india though that aspect was never urged during the hearing and rightly so. ..... however, it was simultaneously observed in para 43 that ordinarily a specific performance of contract would not be enforced by issuing a writ of/or in the nature of mandamus particularly keeping in view the provisions of the specific relief act, 1963 and damages may be an adequate remedy for breach of contract. ..... we still consider it appropriate to caution this officer to act with greater responsibility in future and for a joint secretary in the ministry concerned to look into the matter as to how affidavits are filed not based on record and in the absence of any personal knowledge.22. .....

Sushil Ansal Vs. State Thr.Cbi

Court : Supreme Court of India

..... it is confined to repeal of any enactment already in existence or made after the enactment of the general clauses act, 1897 by the general clauses act, 1952, or a central act or regulation within the meaning of those terms as defined in sections 3(7) and 3(50).145. ..... a similar contention had in fact been rejected by this court even in kurban hussein s case (supra), where this court said : in particular it is urged that this method of work has been going on for some years and no fire had broken out and this shows that though there may have been possible danger to human life from such fire or combustible matter ..... it would mean, for example, that when a notification has been issued under section 5(1) prescribing a rate of tax, and that notification is later superseded by another notification further enhancing the rate of tax, all tax liability under the earlier notification is wiped out and no tax can be collected by the state government in respect of any transactions effected during the period when the earlier notification was in force. ..... summarising the common law duty as enhanced and reinforced by the provisions of cinematograph act, 1952 and the dcr, 1953, the appellant- ansal brothers as occupiers of the cinema were duty bound to take care and such care included the care to: (i) to provide a seating arrangement which ensured easy access to exits to all patrons in the event of an emergency, wherever they may be seated. .....

In Re: Alleged Cartelization by Steel Producers

Court : Competition Commission of India CCI

..... consequent upon the repeal of the monopolies and restrictive trade practices act, 1969 (the mrtp act), the instant case pertaining to alleged cartelization in steel industry was transferred to the commission from the office of director general (investigation and registration) of the mrtp commission (dg iandr) in view of the provisions contained under section 66(6) of the competition act, 2002 (the act). ..... for the purposes of ascertaining a case under section 3(3) of the act, the dg appears to have based the entire investigation on an underlying theme of collective dominance. ..... on the issue of identification of the companies for the purposes of investigation, it was admitted that although the manufacturing method/ process adopted by the primary and secondary producers to manufacture their products differs from one another, it is critical to note that both primary and secondary producers manufacture and sell the same products in the market. ..... there are number of factor which affect the cost, some of them are: duties and taxes, international price movement, landed price of imports, freight charges, cost of input material, rising input cost, cost of iron ore, coking coal, coke, rise in cost of transportation, impediments to find land to increase capacity, ..... for the purpose of investigation of cartelization, data pertaining to pricing, production, sales and cost of the aforesaid four products in respect of the four primary steel producers was collected and analyzed by the dg. .....

Nawajish Sultan Ali Virani Vs. The State of Telangana, Rep. by its Pri ...

Court : Andhra Pradesh

..... the necessity of having to insert a saving .clause on each occasion, section 38(2) was inserted in the interpretation act of 1889 which provides that a repeal, unless the contrary intention appears, does not affect the previous operation of the repealed enactment or anything duly done or suffered under it and any investigation, legal proceeding or remedy may be instituted, continued or enforced in respect of any right, liability and penalty under the repealed act as if the repealing act had not been passed. ..... came up for admission on 19.08.2015, while admitting the writ petition, i had passed an interim order, relevant portion whereof is as follows: ...so far as interim application is concerned, admittedly, only notice under section 15 of the act is issued calling for objections and it appears that the objections have been filed on behalf of the owners as well as by hpcl and the objections are stated to be under consideration. ..... we proceed to consider the next contention of the appellant that s.13 of the 1949 act repealed the ordinance completely and the effect of this section was that the ordinance was obliterated from the statute book as if it never existed and, therefore, there was no bar in the way of the income- tax officer to make the ..... provisions of section 6 of the general clauses act in relation to the effect of repeal do not apply to a temporary act. ..... sections of the three temporary acts prescribing successive dates of expiry of this temporary legislation were repealed .....

inspecting Assistant Vs. Srikrishan Khanna

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1994)48ITD1(Delhi)

..... ) of 1981] under the estate duty act, the appellate tribunal was faced with the question whether an addition on account of goodwill of a firm where the deceased was a partner could be sustained as a part of the interest of the deceased ..... therefore, we refer these matters to the worthy president of the appellate tribunal for settling the difference of opinion under section 24(11) of the wealth-tax act, 1957, read with section 255 of the income-tax act, 1961 and hence frame the questions:- (1) whether, on the facts of the case, the majority decision is that the method of valuation adopted by the aac for the land and factory building in dispute is just and correct (2) what constitute ..... para 8 of the order, wherein he has held, "we dismiss the plea of the revenue and its appeal on the issue.2.1 however, the learned accountant member did not agree with the aac on the rent capitalisation method of valuation adopted by her following the decision of the hon'ble supreme court (supra) and in para 24 of his order, held that the yardstick applied by the aac is clearly erroneous and decision of the aac ..... questions that was debated by the revenue was the rule laid down by the hon'ble supreme court in amolak ram khosla's case (supra) was inapplicable and that the basis of rent capitalisation method was not appropriate, while the assessee raised the question that it was not open to the wto to pick and choose some of the assets from the balance-sheet of the firm and then ..... cit [1953] 23 itr 15 .....

United States Vs. Sixty-seven Packages of Dry Goods

Court : US Supreme Court

..... on the trial, after evidence was given on the part of the libellants tending to prove the facts charged in the information, the court charged the jury that the 66th section of the duty act of 1799 was repealed by force of subsequent statutes, and that at present there was no law in existence providing for a forfeiture of the goods for the causes set forth in the libel. ..... of forfeitures, as imposed by any preceding law of congress; that the said section of said act of 1842 page 58 u. s. ..... that the proceedings directed and authorized by the 17th section of the act of 1843, having been proved by the united states to have taken place against the merchandise therein alleged to be forfeited to the government, it was the duty of the collector to have levied and collected the additional duty which, by said 17th section, is imposed as a penalty on goods which shall be appraised, estimated, and ascertained to exceed the invoice value; that said penalty is inconsistent with and repugnant to the penalty .....

United States Vs. Burr

Court : US Supreme Court

..... and upon the threshold we are met with the fact that the act of october 1, 1890, was not repealed in terms until august 28, 1894, and that the repealing section of the latter act kept in force every right and liability of the government or of any person which had been incurred or accrued prior to the passage thereof, and thereby every such right or liability was excepted out of the effect sought to be given to the first section. ..... 1244, was in force until august 28, 1894, when it was repealed by section 72 of the latter act, 28 stat. ..... by section 2, it was provided that certain enumerated articles should be exempt from duty "on and after the first day of august, eighteen hundred and ninety-four, unless otherwise provided for in this act," and as to those which were dutiable under the act of october 1, 1890, the question arises whether congress intended such duties should be collected, and refunded after the act of august 28, 1894, went into effect? ..... under that law arising prior to the passage of the act of 1894; and, if congress intended that section 1 should relate back to august 1, still the intention is quite as apparent that the act of october, 1890, should remain in full force and effect until the passage of the new act on august 28, and that all acts done, rights accrued, and liabilities incurred under the earlier act prior to the repeal should be saved from the effect thereof as to all parties .....

Delima Vs. Bidwell

Court : US Supreme Court

..... as showing the construction put upon this question by the legislative department, we need only to add that section 2 of the foraker act makes a distinction between foreign countries and porto rico by enacting that the same duties shall be paid upon "all articles imported into porto rico from ports other than those of the united states, which are required by law to be collected upon articles imported into the united states from foreign countries. ..... the repeal of sections 2931 and 3011, regulating proceedings in customs cases (that is, turning upon the classification of merchandise), to make way for another proceeding before the board of general appraisers in the same class of cases, did not destroy any right of action that might have existed as to other than customs cases, and the fact that, by section 25, no collector shall be liable "for or on account of any rulings or decisions as to the classification of said merchandise or the duties charged ..... if the position of the government be correct, the plaintiff would be remediless, and if a collector should seize and hold for duties goods brought from new orleans, or any other concededly domestic port, to new york, there would be no method of testing his right to make such seizure. ..... but even the conveyance of real estate may be conditional, all of the incidents of ownership not immediately ..... submit that the administration of a government has more complexity -- must consider more things -- than the management of a piece of real estate. .....

Om Joshi Apartments Flat Owners Co-operative Housing Society Ltd. and ...

Court : Mumbai

Reported in : 1999(4)ALLMR356; (2000)102BOMLR45

..... . it appears from the record that respondents filed their suit under section 12 of the bombay rent act for getting possession of the suit land on account of non-payment of rent ..... 1 was registered as a co-operative society under section 9(1) of the maharashtra cooperative societies act, 1960 as a tenant co-operative society.5. ..... . sakhardande to the rights of the petitioner as a tenant or sub-tenant under the bombay rent act and the direction which is available to them ..... . 1 is a society duly registered under the provisions of the maharashtra co-operative societies act ..... the subsidiary interests which were created, even if legal, by the original lessee pursuant to the lease deed must necessarily come to an end unless otherwise they are protected under the provisions of the bombay rent act.16. ..... he further contended that as per the lease deed the petitioners have acquired the status of tenant or sub-tenant and hence they were entitled for protection under the bombay rent act. .....