Court : Chennai
Reported in : (1902)12MLJ128
..... of a conveyance by the judge if the parties differ. such a conveyance is exempt from the payment of ad valorem stamp duty (proviso to section 6 of the english finance act, 1898) if such duty had been paid upon the decree or order for foreclosure absolute. a release by the mortgagor after judgment of foreclosure is equivalent to an absolute foreclosure ..... 35 of 1901 and a.a.o. nos. 48 and 156 of 1900 i.l.r. 25 m. 244 and in this case, as lo the scheme of the mortgage chapter in the transfer of property act and its relation to chapter xix of the civil procedure code, is, i venture to say, not only in strict conformity with the transfer of property ..... act which in this respect is substantially the same as the english chancery law--but also steers clear of the innumerable difficulties, as to the right of appeal, the period of .....
Tag this Judgment!Court : Chennai
Reported in : (1902)ILR25Mad300
..... conveyance by the judge if the parties differ.' such conveyance is exempt from the payment of ad valorem stamp duty (proviso (b) to section 6 of the english finance act, 1898), if such duty had been paid upon the decree or order for foreclosure absolute. a release by the mortgagor after judgment of foreclosure is equivalent to an absolute ..... made to the full bench in mallikarjunadu setti v. lingamurti pantulu see ante p. 244 &c; and in this case, as to the scheme of the mortgage chapter in the transfer of property act and its relation to chapter xix of the civil procedure code, are, i venture to say, not only in strict conformity with the transfer of property ..... act- which in this respect is substantially the same as the english chancery law-but also steer clear of the innumerable difficulties, as to the right of appeals, .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1937Bom150; (1937)39BOMLR89
..... of the bye-law (not of the rule).4. the argument requires a consideration of the provisions of the act empowering municipalities to make rules and bye-laws they are contained is sections 46-49 which constitute chapter iv sections 46, 46a and 47 deal with rules; section 48 deals with bye-laws, section 49 with which ..... contains several restrictions with reference to making rules prescribing taxes : one main restriction is that such a rule can only be made subject to the provisions of chapter vii. that long chapter (sections 59 to 81 a) contains detailed provisions relating to municipal taxation, to three of which i will refer. first, the imposition of a tax or ..... same as the language of the clauses empowering rules and bye-laws to be made,-though fines have to be prescribed 'with the like sanction'.7. again the act contains several sections imposing specific penalties for failure to comply with specified directions of a municipality. i have already referred to section 79. section 155 is a .....
Tag this Judgment!Court : Chennai
Reported in : AIR1952Mad613; (1952)IMLJ557
..... and the trustee is enjoined to keep regular accounts which should be got audited by an auditor, the details of which need not be referred.chapter viii deals with finance. section 76 vests in the government the power to levy an annual contribution not exceeding 5 per cent of its income. it is stated that ..... the same manner and to the same extent as if he were a trustee, such a person also would be a trustee within the meaning of the act.chapter iii contains general provisions applicable to all religious institutions. section 20 vests the administration of all religious endowments and the general superintendence & control in the commissioner. ..... the said notification. the second respondent in the petitions as originally filed was the hindu religious endowments board, madras. when the madras hindu religious and charitable endowments act (act xix (19) of 1951), came into force on 30-9-51, the petitioners obtained leave to amend the petitions by substituting the commissioner, hindu religious and .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1957All136
..... be administered by the corporation for the purposes of the act, and into which will be paid all contribution-recoverable under the act and such other monies as are received on behalf of the corporation.the scheme is to be financed by contributions from employers and employees for which provision is made in chapter iv. the scale of contribution is dependent on the rate ..... of wages paid to the employees, the employers' contribution being approximately double that of the employees.4. chapter v of the act specifies the benefits to which insured persons--that is .....
Tag this Judgment!Court : Kerala
Reported in : AIR1959Ker323; 1959CriLJ1180
..... finality that proceedings under rules 31 and 38 were initiated. section 133 of the district municipalities act enacts that the rules and tables embodied in schedule ii (taxation and finance rules) shall be read as part of chapter vi (taxation and finance). the result is the assessment or levy can be questioned only under the provisions and ..... in the manner prescribed under the act and the rules framed thereunder and not de hors them. this ..... expressly provided by the actwould appear to be inconsistent with the statutoryobligation to pay arising by virtue of the assessment.these contentions are well founded. the act andthe rules framed thereunder prescribe both theremedy and the manner in which it may be enforced.where a statute sets up a hierarchy of authorities, a .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1959Cal320,63CWN238
..... corporation will nave to carry out, the legislature went on to provide for the collection of the necessary finance which is the sine qua non for carrying out any purpose. the fourth part of the act is headed, 'taxation.' while chapters xii, xiii, xiv, xv and xvi of this part contain provisions for taxes on other things and ..... animals, chapter xi is solely concerned with the imposition of consolidated rate on lands and buildings. this chapter which starts with section 165 and ends with section ..... further that 'the commissioner shall value them, on amalgamation, after assigning to them one or more numbers, as the case may be, for the purposes of this chapter,' the legislature is authorising the commissioner to give effect to the intention of the owner and to treat them as one or more premises in accordance with the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1961AP7; [1960]39ITR636(AP)
..... to the association, were to the same effect as section 25-a(2) in the relevant aspect. in fact, section 44 of the income-tax act, in its present form, as introduced by the finance act of 1958 with effect from 1-4-1958, runs as follows:-'44(1) where any business, profession or vocation carried on by a firm or other ..... 44 specifically deals with the imposition of penalty as distinct from the assessment spoken to in clause (1). again, in clause (3) it is stated that the provisions of chapter iv shall apply to assessment or imposition of penalty. this also indicates that the legislature thought that prior to the amendment, the word 'assessment' was incapable of being construed as ..... or a member of the association, as the case may be, shall be jointly and severally liable for the amount of tax or penalty payable, and all the provisions of chapter iv, so far as may be, shall apply to any such assessment or imposition of penalty'.25. it will be observed that the provisions in section 44(1) are .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1963]1SCR778; [1963]Supp2SCR778
..... of a part of the net proceeds thereof among the stages in pursuance of the principles of distribution formulated and the recommendation made by the finance commission. under the central act, before the amendment, there was excise duty on tobacco used for various purposes, including machine-made bidis, but there was no excise duty on ..... , dealing with 'finance'. that article provides that no tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collection of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no ..... , dealing with 'finance'. that article provides that tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collections of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no point in .....
Tag this Judgment!Court : Chennai
Reported in : (1962)2MLJ499
..... really relates to the landing of goods at a place which was not declared a port for the coastal trade by the concerned authority under the sea customs act. chapter iii of the sea customs act gives power to the collector of customs to appoint ports, wharves and customs house, to declare places to be ports for the carrying on of coastal ..... a fine not exceeding rs. 1,000 on such person. clause (8) of section 167 deals with the importation or exportation of goods prohibited or restricted by or under chapter iv of the act. as already pointed out by me, the contravention complained of in this case does not fall under section 167(8) of the sea customs ..... provision relates to the importation or exportation of goods which for the time being were either prohibited or restricted by or under chapter iv of the sea customs act. there is no importation of goods in this case because muyaltheevu is indian territory and it lies three miles off the coast of ramanathapuram district. the contravention alleged in .....
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