Court : Kerala
Decided on : Jan-24-1973
Reported in : [1973]31STC559(Ker)
..... 795.03 on the strength of the notification mentioned above. the sales tax officer, i circle, mattancherry, upheld the exemption claimed. in a suo motu revision under section 35 of the act, the deputy commissioner of agricultural income-tax and sales tax, central zone, ernakulam, held that the exemption granted by the assessing authority was irregular and improper and ..... in full the notification, the relevant entry and the explanation.s.r.o. no. 342/63.-in exercise of the powers conferred by section 10 of the kerala general sales tax act, 1963 (act 15 of 1963), the government of kerala having considered it necessary in the public interest so to do hereby make an exemption in respect ..... on diaries sold by the applicant; the contention raised by him being that diaries were books and the question was whether the word 'books' in section 4 of the u.p. sales tax act, 1948, would include diaries sold by the assessee. desai, c.j., observed as follows :in its wider sense it means a writing and a .....
Tag this Judgment!Court : Delhi
Decided on : Jan-24-1973
Reported in : 1973RLR403
..... the provisions of s.20 of the code of civil procedure. (6) it appears to me that the contention of respondent no. 1 must prevail. section 8, 9, 10, 11 and 20 of the arbitration act merely provi- de for the institution of certain proceedings and for making of directions by a court having jurisdiction in the matter to which the reference ..... s. 2(c) and 31 the judgment proceeds) (7) it is clear on a reference to the provisions to section 2(c) and of section 31 of the arbitration act that the court which would have jurisdiction to entertain the proceedings under the arbitration act would be the court which would have jurisdiction to decide questions forming the subject-matter of the reference, that ..... h.l. anand, j. (1) this is a petition under section 8, 9, 10, 11 and 20 of the arbitration act. (2) the facts are not in dispute and may be briefly stated. on or about august 25, 1970, defendant no. 1 entered into an agreement of lease with the petitioner .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-24-1973
Reported in : (1974)15GLR345
..... subject to any mental or physical disability....it is therefore necessary for us first to see the definition of the expression 'landlord.' sub-section (18) of section 2 of the tenancy act defines 'tenant' in the following terms:tenant' means a person who holds land on lease and includes--... and the word 'landlord' shall ..... respondent no. 4 filed against the petitioners another application under section 31 read with section 29 of the tenancy act for recovering possession of these lands which is also pending. on 21st august 1969 the petitioners made another application to the mamlatdar ..... he is the sole legatee. on 25th november 1969, respondent no. 4 filed against the petitioners an application before the mamlatdar under section 14 read with section 29 of the tenancy act for recovering possession of these lands. that application is now pending at a revisional stage before the gujarat revenue tribunal. in january 1970 .....
Tag this Judgment!Court : Chennai
Decided on : Jan-24-1973
Reported in : (1974)1MLJ387
..... and if he successfully passes the examination, he would be enlisted as a regular advocate. these provisions, in short, are the relevant provisions for our purposes.3. section 24 of the advocates act of 1961, as it originally stood prior to the amendment of 1968, prescribed certain educational qualifications, to wit, a degree in law from any university in the ..... but for the accident of his having been in public service on the crucial date, and that such entitlement by itself is sufficient within the meaning of section 58-aa of the act to enrol him as an advocate on the rolls of the bar council of tamil nadu. that the second respondent in each of these petitions is qualified ..... advocates delineated in the arrete, then such entitlement per se would enable him to seek entry in the roll of advocates kept by the bar council under section 17 of the advocates act of 1961. it is conceivable that in situations like that, it would not be possible for such a public servant to apply to the bar council of .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-25-1973
Reported in : AIR1973P& H417
..... arbitrator having been appointed without notice to them, should have been raised by means of an appeal against the award under s. 68(1)(h) of the act. by virtue of section 82 of the act, any order, decision or award without jurisdiction. even if these objections were to be accepted, at the most, all that could be said was that the ..... to decide right or to decide wrong and even though they decide wrong, the decrees rendered by them cannot be treated as nullities. it is true that section 3 of the limitation act is peremptory and that it is the duty of the court to take notice of this provision and give effect to it even though the point of limitation ..... them and it could not be questioned in a civil court on any ground whatsoever. the jurisdiction of the civil courts in this behalf is specifically barred under section 82(3) of the act.13. it was contended by the learned counsel for the appellants that in the instant case, the award being without jurisdiction, the civil courts will have the .....
Tag this Judgment!Court : Orissa
Decided on : Jan-25-1973
Reported in : (1973)ILLJ518Ori
..... the view of the tribunal that this does not amount to a formula.14. mr. misra concedes that if the agreement is accepted as valid under sub-section (3) of section 34 of the act, it would be binding on all workmen and is even available to be enforced under appropriate statutes. the settlement was reached in 1969 at a time ..... loss accounts, they are still open to be raised and the settlement does not take away the workmen's right to dispute the same. section 19, or for the matter of that, all other sections in the act excepting s. jo, have to be kept away while considering the validity of an agreement containing a different formula regarding payment of bonus. ..... sangha before it that the terms of settlement including the provisions of 'set off and set on' did not constitute a formula as contemplated in section 34(3) of the payment of bonus act, the tribunal persuaded itself to come to the said conclusion by holding that the rates of payment of bonus for these years were imaginary and notional .....
Tag this Judgment!Court : Kerala
Decided on : Jan-25-1973
Reported in : AIR1974Ker2
..... the objections; and second that the acquisition was not really for a public purpose.3. as far as the first of these objections is concerned. section 5 (3) of the act requires the collector to publish a notification in the gazette and also cause public notice of the substance of such notification to be given at various places ..... b). the petitioner has alleged in paragraph 10 of the petition that after preferring ext. p2 objections he did not receive any notice of enquiry enjoined by section 5 of the act, nor was he heard in support of the objections. to this, the answer made in paragraph 6 of the counter-affidavit is in very vague and general ..... collector and that these reveal that the acquisition was necessary. it is also stated therein that after the service of notice under section 5 of the land acquisition act, on all the interested persons, the section 5 enquiry was conducted by the revenue divisional officer in the presence of the petitioner, and that the tahsildar has also conducted .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-25-1973
Reported in : AIR1973Cal304
..... which exists in law or by implication of law and is further expressed in the decree herein is a charge created by operation of law and is within section 100 of transfer of property act. this disposes of ground taken by mr. s. pal, counsel appearing on behalf of the plaintiff in paragraph (2) above.14. the ground taken by the learned ..... owelty money with interest and all the provisions which apply to a simple mortgage shall, so far as may be, apply to such charge in terms of section 100 of the transfer of property act.11. support to the above view may be sought in the other case in : [1957]1scr775 . in para. 18 of the said report it is held,'when ..... decree itself. if a decree embodies a charge which has no existence in law independently of the decree itself, the same would be outside the definition of section 100 of the transfer of property act.'9. a hindu widow's right to maintenance has been stated as not to be a charge which exists in law, it does not bind any part .....
Tag this Judgment!Court : Rajasthan
Decided on : Jan-29-1973
Reported in : AIR1974Raj124; 1973()WLN116
..... be prosecuted if he has withheld the supply of electricity enjoyed by the tenant without just or sufficient cause and thereby contravened the provisions of sub-section (1) of section 41 of the act. the contention of the learned counsel for the plaintiffs is that because the defendant was not the tenant, it cannot be said that the ..... their lordships meant was that the determination of reasonable and probable cause in a given case was not a substantial question of law within the meaning of section 600 of the act (14 of 1882) = section 110 of the present civil p. c.'7. in ajodhiaprasad's case, air 1933 nag 23, grille a. j. c. observed :'it ..... to restore the amenity of the electricity to the defendant, specifically ordered that the defendant may, however, continue the proceedings regarding commission of the offence under section 44 of the act. it is a different matter that the appellate court acquitted the plaintiff no. 1 as in its opinion, the defendant was not entitled to initiate criminal .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-29-1973
Reported in : [1973]32STC14(All)
..... respect of paddy could not be rescinded.15. to us it appears that the impugned notification is a composite notification issued sub sub-section (1) of section 3-d and sub-section 21 of the general clauses act. section 3-d(1) authorises the state government to issue notification for the levy of purchase tax. it does not authorise the state ..... that the turnover of first purchases in respect of the goods mentioned in list ii below shall be liable to tax sub-clause (b) of sub-section (1) of section 3-d of the said act at the rate mentioned against each: list i1. foodgrains including cereals and pulses but excluding sawan, kodon, mandua, kisar (or kisari or latri), kisari ..... was to levy purchase tax sub clauses (ii) and (iii) and to rescind all previous notifications whether relating to purchase tax or sales tax sub-section 21 of the general clauses act.16. reverting now to the main contention, what has to be seen is as to whether paddy is a foodgrain or not. foodgrain is a comprehensive .....
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