Court : Allahabad
Decided on : Mar-30-1973
Reported in : AIR1974All99
..... for determination, therefore, is whether a remedy by way of suit is also available for recovery of excise duty or the only remedy is as provided by section 11 of the act. if a suit is either expressly or impliedly barred for recovery of excise duty, no question of discrimination would arise on the ground that the remedy provided ..... ordinary court dealing with the ordinary law of the land with the right of appeal, revision, etc, as against the person who is proceeded against under section 5 of the act as his case would be disposed of by an executive officer of the government, whose decision rests on his mere satisfaction, subject no doubt to an appeal ..... as arrears of land revenue and the proceedings taken were valid and in accordance with law. 5. the learned civil judge was impressed with the argument that section 11 of the act provides a remedy, in addition to that available under the ordinary law, for recovery of excise duty from defaulters and an unfettered discretion was conferred on the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-21-1973
Reported in : AIR1973P& H450
..... unable to agree with this contention of the learned counsel for the simple reason that in the punjab general clauses act, 1898, section 22(36) of the said act provides that in that act and in all punjab acts, unless there is anything repugnant in the subject or context 'notification' shall mean a notification published under proper authority ..... notification in the official gazette, is liable to be set aside because according to the learned counsel it is not necessary that a notification under section 238 of the act should be published in the official gazette. the learned counsel contends that there is no grievance made out by the writ petitioners in the ..... the appellants, in support of the letters patent appeal, vehemently argued that the finding of the learned single judge, that the notification issued under section 238 of the act was incompetent as the said notification did not give reasons for the supersession of the committee because the schedule mentioned in the body of the notification .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Feb-27-1973
Reported in : AIR1974P& H116
..... singh, having been filed by him in the proceeding before the registrar of trade marks, falls within clause (b) of sub-section (1) of section 125 of the act and according to sub-section (1) of section 115 of the act, a certified copy of the said affidavit can be admitted in evidence without any further proof. so, in view of the ..... additional sessions judge, find that the complaint was instituted within time and that the prosecution of the accused is not barred by section 92 of the act. 5. the relevant portion of sub-section (4) of section 77 of the act, which defines the offence, reads thus- 'in any prosecution for........... falsely applying a trade mark to goods, the burden of ..... as to mean the first offence. infringement of trade mark may be committed several times and on several dates. the time of three years, prescribed by section 92 of the act, would run from the date of infringement of the trade mark constituting the offence for which the complaint is made and not from the date of first .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-04-1973
Reported in : [1977]106ITR494(Guj)
..... liquidator on the voluntary winding-up of a company cannot constitute sale, transfer or exchange for the purpose of sub-section (1) of section 12b of the act. if the language of sub-section (1) of section 12b of the act is clear and does not warrant the inference that distribution of assets on liquidation of a company constitutes sale, transfer ..... us for our opinion. 3. in order to appreciate the rival contentions in this case, it is necessary to refer to some of the provisions of the 1961 act. section 2, clause (14), defines 'capital asset' to mean property of any kind held by an assessee, whether or not connected with his business or profession, but ..... that the income-tax appellate tribunal has not applied the proper test for determining what constitutes a 'body of individuals' for the purposes of the income-tax act and particularly in section 47(ii). secondly, the tribunal has not considered and applied its mind to the question whether this particular plot of land, namely, survey no. 170 .....
Tag this Judgment!Court : Gujarat
Decided on : Dec-17-1973
Reported in : [1977]106ITR542(Guj)
..... us at this stage because it has a great bearing in considering whether the association is a mutual concern or not. 13. now reference to sub-section (2) of section 27 of the act shows that where the dissolution of a registered trade union has been registered and the rules of the trade union do not provide for the distribution of ..... , therefore, not be charged to tax under to tax under the head 'd - profits and gains or business or profession' of section 14 of the income-tax act, 1961, or clause (iv) of section 6 of the act of 1922. but that does not settle the question of taxability of subscriptions received by the assessee from its members because, if these ..... does not work for profit but it does work for the common good of its members and for preservation of the business interest of jari industry. section 28(iii) of the income-tax act, 1961, brings to tax under the head of 'profits and gains of business or profession' the income derived by such association from specific service performed .....
Tag this Judgment!Court : Chennai
Decided on : Mar-09-1973
Reported in : [1974]97ITR500(Mad)
..... :'in the case cited by the assessee, the company carried on the business of distribution of electricity under a licence issued by the government by section 37(1) of the electricity (supply) act, 1948, provisions of schedule vi and vii were part of the licence and schedule vi imposed aduty on the licensee to so adjust his rate ..... and thereafter hailed and the resultant rice was sold to the other members. it, therefore, held that the assessee was not entitled to exemption under section 14(3)(i)(c) of the act. the reasoning of the tribunal is thus :'it cannot be said on the facts of this case that the assessee was marketing the agricultural produce of ..... hulled into rice to find a ready market it will not cease to be an agricultural produce. reference is also made to explanation (/) to section 2(r) of the madras general sales tax act which is as follows:'agricultural or horticultural produce shall not include such produce as has been subjected to any physical, chemical or other process for .....
Tag this Judgment!Court : Chennai
Decided on : Feb-28-1973
Reported in : [1973]91ITR595(Mad)
..... the pay and allowances of the officers and other employees of the committee and other administrative expenses of the committee, (b) carrying out the purposes of this act. section 11 provides for the committee to direct an officer specially authorised in that behalf to examine the quality of textiles or the suitability of textile machinery for use ..... view. the textiles fund has other sources of contribution and the money in the fund is available for carrying out the purposes of the act.(section 7(2)(b) of the act). the expenses for any other service which the committee may render to the manufacturers of textiles and textile machinery other than the levy of ..... pay and allowances of the officers and other employees of the committee and other administrative expenses of the committee;(b) carrying out the purposes of this act.4. section 11 authorises the committee to direct an officer specially authorised in that behalf to examine the quality of textiles or the suitability of textile machinery for .....
Tag this Judgment!Court : Karnataka
Decided on : Feb-09-1973
Reported in : [1973(27)FLR249]; ILR1973KAR272; (1973)IILLJ521Kant; (1973)1MysLJ386
..... duty of carrying out the provisions of the said act. section 5(1) of the port trust act provides : '5. constitution of the board. - (1) the board shall consist of such number of trustees, not being less than thirteen or more than ..... the state government. with that, let us see whether the said authority and the revenues administered by it are under the control of the government. 12. section 6 of the port trust act provides for the appointment of chairman and vice-chairman of the board by the state government. under s. 16, it is for the state government, from ..... inapplicable to the workmen employed by the board. 4. we should first look into the relevant provisions of the mangalore port trust act, 1953 (which we will call as the 'port trust act'). section 4 of the port trust act, provides for the constitution of a board called 'the trustees of the port of mangalore'. it is a body corporate with the .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Apr-25-1973
Reported in : AIR1973AP319
..... that case, therefore, cannot be taken as an authority for the proposition that an agreement relinquishing the right to maintenance prior to the act would still be governed by section 25 of the act.39. what follows therefore is that in the present case, the learned single judge in following the said unreported decision of division ..... other maintenance holder not to claim higher rate of maintenance, even when changed circumstances warrant, such a person would be entitled to enhanced maintenance under section 25 of the act if there has been a material change in the circumstances.24. it must be borne in mind that the said decisions do not relate to ..... the purpose of it is to protect helpless widows and others entitled to maintenance against the abuse of their position in the family. that is the true position of section 25 of the act can be seen from the following decisions, s. kameswaramma v. subramanyam, : air1959ap269 ; seshi ammal v. thaiyu ammal, : air1964mad217 ; raja gopal rao v. sitha .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-10-1973
Reported in : AIR1974All73
..... in the other part and in positive terms, the said provision may well be taken to be self-contained and indicative of the intention to exclude the operation of section 6, general clauses act' 25. similar are the observations of the supreme court in : [1967]66itr680(sc) , where their lordships observed: 'it seems to us, however, that by ..... in paragraph 14 of the judgment;-- 'it is argued that, in dealing with this point, it would not be permissible to invoke the provisions of section 6 of the general clauses act because the said section deals with the effect of repeal of permanent statutes, this argument is well founded......' 14-a. it, therefore, appears that it admits of no doubt ..... provisions of the same applied. the court below, further found that as the respondent had not committed any default in making payment of rent as required by section 3 of the act she was not liable to eviction on that basis. the allotment order set up by the respondent was found to be valid. on these findings the .....
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