Court : Delhi
Reported in : [1974]93ITR63(Delhi)
..... an order under section 247 of the code.13. turning to the provisions under which the complaint had been filed section 276(d) of the act was amended by act 19 of 1968 with effect from 1st april, 1968. originally clause (d) in section 276 was as follows: '276. if a person fails without reasonable cause or excuse--... (d) to deduct ..... criminal revision no. 49 of 1971 arises no distinction was observed as to whether by the defaults which continued till the 11th of june, 1968, the accused had become punishable under section 276b of the act or for some prior period they remained liable under section 276(d) thereof.17. while passing the order on 31st march, 1970, which ..... and pay tax as required by the provisions of chapter xvii-b or under sub-section (2) of section 226.' 14. the effect of the amendment was .....
Tag this Judgment!Court : Rajasthan
Reported in : 1972WLN661
..... applied for appointment as readers in surgery they appeared before the special recruitment board (hereinafter referred to as 'the board' which was constituted under the rules' of 1968 for interviewing and recommending the names of suitable candidates for appointment to the service the petitioner was selected for appointment as a reader in surgery, while dr. s ..... a different case altogether. in citing extoin norton v. shelly county air 118 us 178 the learned counsel has invited attention to the observation that an unconstitutional act is not a jaw; it confers no right it imposes no duties it affords no protection it creates no office it is, in legal contemplation, as inoperative ..... secretary;(d) the director of medical & health service;(e) a principal of a state medical college;(2) the deputy secretary, medical & public health department, shall act as non-member secretary of the board.(3) the board may, if it deems proper, co-opt not more than two persons of the rank of professors in .....
Tag this Judgment!Court : Kerala
Reported in : AIR1972Ker248
..... appellants that exts. p-3. p-4 and p-5 should be deemed to be kanoms within the meaning of section 2 (22) of act 1 of 1964 has thus been rightly repelled by the lower courts.8. the second ground taken in the appeal is that the lower appellate court ..... of any specified period; (b) payment of michavaram; (c) payment of customary dues: provided that kanam or any other demise governed by the kanam tenancy act, 1955, shall not be deemed to be a kanam for the purposes of this clause. x x x x x' it is not disputed that to ..... short ground that ext. p-6 to which he traces his title is invalid in so far as it contravenes the provision! of section 84 of act 1 of 1964. against that decision the plaintiff and the 1st defendant went in appeal as a. s. 21/ 1967 and a. s. 75 ..... us.5. the first ground urged by the appellants in s. a. 1212/1968 is that the transactions covered by exts. p-3. p-4 and p-5 are kanoms as defined in section 2 (22) of act 1 of 1964. the definition of kanam consists of two parts; andit is .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1974Cal39
..... nor genus running through the army, navy and air force. in support of this contention reliance was placed by him on a decision of the supreme court : (1968)illj257sc . the trial court, however, firstly applied the doctrine of ejusdem generis and held that it would be inappropriate to include a civil armed force created for ..... , it becomes the duty of the courts to give those words their plain and ordinary meaning. again, in rajasthan state electricity board v. mohan lal, : (1968)illj257sc the supreme court reiterated the view that to invoke the application of the ejusdem generis rule there must- be a distinct genus or category and that where this ..... also have the power and the competence to enact the impugned act.42. distribution of legislative powers between the federal and provincial legislatures is dealt with in chapter i, part v of the government of india act, 1935. sub-section (1) of section 100 of this act provides that the federal legislature has and the provincial legislature has not .....
Tag this Judgment!Court : Delhi
Reported in : [1973]92ITR312(Delhi)
..... on the ground that the plaintiffs have not given their addresses within the jurisdiction of this court as required by rule 3, chapter iii, of the delhi high court rules ? (2) does the plaint disclose any cause of action against the defendant ? ..... petition dated the 20th of august, 1967, to the deputy prime minister of india who was also holding the portfolio of finance then, claiming that interest be paid to the plaintiffs at the rate of 6 per cent. from march 27, 1957, the ..... , commissioner of income-tax v. national storage pvt. ltd. : [1967]66itr596(sc) , s. kirpal singh duggal v. municipal board, ghaziabad, : [1968]3scr551 and union of india v. a. v. narasimkalu : 1983(13)elt1534(sc) . on the other hand, mr. r. m. lal, the learned ..... whole procedure for ascertaining and imposing liability upon the taxpayer. it was further observed that section 6 of the general clauses act would not apply because section 297(2) evidences an intention 'to the contrary. in this connection the supreme court .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1973Cal204,77CWN278
..... the construction that we are giving to this proviso it may not be out of place to refer to the statement of objects and reasons with which the amending act, namely, act iv of 1968 was introduced in the legislatures. i should mention here that sisir k. mukherjea, j., has also done the same thing in his lordship's judgment in the ..... the deposits that the appel s. k. mukherjea, j. favoured the construction suggested by the appellant.8. in view of this difference of opinion their lordships referred the marten under chapter ii, rule 1 (ii) of the appellate side rules of this high court for disposal of the appeal by a special bench.9. we should mention here that in an ..... j. 1. this appeal has come up for hearing and disposal before this special bench upon a reference made by a. n. ray and s. k. mu-kherjca, jj. under chapter ii, rule 1 (ii) of the appellate side rules of this high court. the facts and circumstances under which this appeal arises are briefly as follows :--the defendant jamuna prasad .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1972Cal524,77CWN30
..... opportunity the landlord's interests have not been overlooked. looking at the whole matter from this point of view we are not prepared to consider the provisions in act iv of 1968 or act xxx of 1969 which have emended the proviso to sub-section (4) as unreasonable and consequently uncon-stitutional.17. at the time of hearing of this ..... promulgated by the governor of west bengal to continue with certain modifications the provisions of the first ordinance.the proposed measure seeks to replace the ordinance no. ii of 1968'.16. it is perfectly clear that the legislature thought that a tenant should be given more than one opportunity for avoiding ejectment on the ground of default in ..... questions. they were referred to a special division bench under rule 1, sub-rule (ii) of chapter ii of the appellate side rules by a bench consisting of the late chief justice d. n. sinha and myself on 19th june 1968. the reference was made on the ground that they raise one or two common questions of law which .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1972Cal516,77CWN122
..... tenant was dispossessed by the order of the government the statutory tenant had no further right under the act. reliance was placed on the observations of the supreme court in the case of calcutta credit corporation ltd. v. happy homes (p.) ltd., : [1968]2scr20 . counsel for the respondent further contended that in view of the facts and circumstances of ..... appellate side rules of this court. the main question that their lordships felt arose in this case was whether during the pendency of a proceeding for fixation of fair rent under the west bengal premises tenancy act, 1956. at the instance of ..... in case no. 435b of 1966 dated 19th january, 1968. this rule originally came up for hearing before a division bench consisting of p. n. mookherjee and amiya kumar mukherjee, jj., and by order dated 30th of april, 1970 the case has been referred to the special bench under chapter vii. rule 4 read with rule 9 of the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1973P& H392
..... , to what effect?'. in the written statement, in para 2 of the preliminary objection, the defendants had alleged that the suit was benami and the plaintiff was being financed by the vendor for maintaining the suit and the same may be dismissed. the defendants did not lead any evidence worth the name on this issue. the learned counsel for ..... for possession of the disputed land was filed by mohinder singh and gurmel singh on the basis of a registered sale deed executed in their favour on 18th june, 1968 by the husband of the defendant gulwant kaur. she resisted the suit on the ground that the disputed property had been gifted to her on 13th april, 1950, ..... by order dated 8th may, 1967. against this order the defendant-vendees preferred civil revision no. 404 of 1967 in this court which was dismissed by s. b. capoor acting c. j., on 14th july, 1967, and the orders passed were thus--'dismissed.'8. the counsel for the plaintiff-respondent raised an objection that since the revision petition .....
Tag this Judgment!Court : Kerala
Reported in : [1973]91ITR588(Ker)
..... e-tax officer, the firm was entitled to a further deduction of rs. 25,000 from the capital gains as the basic exemption granted to registered firms under the finance act of 1967. as far as the 'capital gains' was concerned, the appellate assistant commissioner confirmed the order of the income-tax officer though he granted a marginal benefit ..... apply only if no special rate is specified in any of the provisions included in chapter xii of the act. section 114 of the income-tax act was included in chapter xii.. section 114 was omitted and its place section 80t was inserted by the finance (no. 2) act of 1967. but, since the omission was to take effect only with effect from ..... 1st april, 1968, section 114 applied to assessments for the the assessment year 1967-68, and the case on .....
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