Court : Supreme Court of India
Reported in : AIR1977SC941; [1977(34)FLR269]; (1977)ILLJ463SC; (1977)2SCC329; [1977]3SCR91
..... become matters of national concern. law's delays are in some measure, caused by legislative inaction in making competent, radical change in the procedural laws and sufficient financing and modernising of the justice system as a high priority programme. 4. the chequered career of this lis and its zig zag climb up the precipice of justice ..... assailed by the appellant. we may mention, at this stage that the parliament has enacted the payment of gratuity act, 1972. which has come into force with effect from september 16, 1972. section 4(5) of the said act gives an option to the workers to choose between the gratuity scheme under the award and the one under the ..... or for averting definite wrongs, than upon and declarations of the rights of. man or englishmen. (jurisprudence of remedies : university of pennsylvania law review vol. 117, nov. 1968. p. 1,16) 2. it is more than rhetoric to say that courts belong to the people. 3. judges occupy the public's bench of justice. they implement the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1686
..... v. state of rajasthan : [1966]1scr890 is wholly misconceived. in that case, section 4 of the impugned act of 1964 in truth and substance provided that the failure to comply with the constitutional mandate of presidential sanction shall not invalidate the finance acts of 1961 and 1962. it was held by this court that it was not ..... das's reliance on that passage cannot therefore further his contention. 7. mr. gokhale who appears on behalf of some of the appellants, attempted to challenge the act of 1968 on the ground of unreasonableness but. he did not pursue that argument. but he made another point which requires some attention. the appellants, or some of them ..... the appellants would be deprived of their statutory right to question the correctness of the assessment this apprehension is unfounded because the 2nd proviso to section 12 of the act of 1968 empowers the appropriate authority to admit an appeal after the period of limitation is over if it is satisfied that the dealer had sufficient .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1653; [1977]107ITR916(SC); (1977)2SCC735; [1977]3SCR125; 1977(9)LC407(SC)
..... obtaining a certificate of fitness from the high court. 3. the indian income-tax act 1922 as originally enacted, did not contain the fasciculus of sections under chapter xxii providing for grant of tax credit certificates. this chapter comprising sections 280zc and 280 ze was inserted by the finance act 1965 with effect from 1st april 1965 with a view to providing incentive for export ..... purpose of which section 280 zc and 280 ze are material, reads as follows: 280 zc .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1977)2SCC724; [1977]39STC355(SC); 1977(9)LC219(SC)
..... court ought not to have entertained the writ petition and should have allowed the assessee to avail of the remedies provided to him under the u.p. sales tax act, particularly when questions of fact had to be determined. in the instant case, the question as to what is the true connotation of the words 'sanitary fittings' ..... the respondent for the assessment years 1962-63,1963-64 and 1964-65. according to the notification issued by the government in pursuance of the u.p. sales tax act, items classed as 'sanitary fittings' were to be taxed at 7% instead of 2%. the sales tax officer treated the hume pipes supplied by the respondent as ' ..... which are the subject-matter of the present case amount to 'sanitary fittings' as contemplated by a notification issued by the government under the u.p. sales tax act. the respondent is a dealer engaged in the manufacture and supply of hume pipes manufactured by the respondent arc reinforced with cement concrete pipes and the respondent also manufactures .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1323; 1977CriLJ992; (1977)2SCC634; [1977]3SCR132; 1977(9)LC339(SC)
..... govern the particular subject matter. from this it will be clear that the application made by the heirs of the deceased for compensation could not have been made under section 482 since, section 357 expressly confers power on the court to pass an order for payment of compensation in the circumstances mentioned therein. that did not, however, affect the power ..... as may be specified in the order to the person who has suffered any loss or in jury by reason of the act for which the accused person has been so sentenced. (4) an order under this section may also be made by an appellate court or by the high court or court of sessions when exercising its powers of ..... circumstances of the case, including the means of the offender. 12. section 357(1)(c) of the new code corresponds to section 545(1)(b) of the code of 1898 which was introduced by section 110 of amending act 36 of 1955. the statement of objects and reasons of that act shows that the joint committee took the view that, in suitable cases, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1638; (1977)2SCC246; [1977]3SCR149; [1977]39STC378(SC); 1977(9)LC268(SC)
..... from this court. 2. the bengal finance (sales tax) act, 1941 levies sales tax on the taxable turnover of a dealer computed in accordance with the provisions of that act. section sub-section (1) provides that no tax shall by payable under the act on the sale of goods specified in the ..... question which, therefore, requires as vegetable commonly known as 'sabji', tarkari or sak'. now, the word 'vegetable' is not defined in the act but it is well settled as a result of several decisions of this court of which we may mention only two, namely, ramavatrar budhaiprasad v ..... dried, commonly known as 'sabji, tarkari or sak' in item (6) of schedule 1 to the bengal finance (sales tax) act, 1941. if it is covered by this description, it would be exempt from sales tax imposed under the provisions of that ..... item (6) of schedule i and its sales must be held to be exempt from tax under section 6 of the act. 5. the result is that the appeals fail and are dismissed with costs. costs will be only in the set. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1977)6CTR(SC)183
..... obtained from this court.2. the bengal finance (sales tax) act, 1941 levies sales tax on the taxable turnover of a dealer computed in accordance with the provisions of that act. section 6, sub-section (1) provides that no tax shall be payable under the act on the sale of goods specified in ..... whether green ginger can be regarded as vegetable commonly known as sabji, tarkari or sak. now, the word vegetable is not defined in the act but it is well settled as a result of several decisions of this court of which we may mention only two, namely, ramavatar budhaiprasad ..... or dried, commonly known as sabji, tarkari or sak in item (6) of schedule i to the bengal finance (sales tax) act, 1941. if it is covered by this description, it would be exempt from sales tax imposed under the provisions of that ..... ' in item (6) of schedule i and its sales must be held to be exempt from tax under section 6 of the act.5. the result is that the appeals fall and are dismissed with costs. costs will be only in one set. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1569; (1977)2SCC835; [1977]3SCR312
..... this consequence was intercepted by a writ petition under article 226 of the constitution and a revision to the high court, as provided by the proviso to sub-section (8) of section 25b of the act. dismissal of these proceedings has brought the appellant, special leave having been granted, to this court as the last hope. of course, the issue is of ..... finance....once the purpose or effect of the scheme is clear, once the legislative policy is pl(sic) we would indeed forsake a great tradition to say we were helpless to ..... of the supreme court of the united states in d' cench duhme : referred to in (1942) 318 us 363; quoted in univ. of pennsylvania law review vol. 117 (1968) p. 1, 63; if the judicial power is helpless to protect a legislative program from schemes for easy avoidance, then in deed it has become a handy implement of high .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1177; 1977CriLJ964; (1977)3SCC25; [1977]3SCR513
..... .p.c. is an inclusive definition and is of wide import. it may also be true that some of the powers exercised by the food inspectors under section 10 of the act are included in the investigatory process of the police although the food inspectors have no power of arrest of the offenders unless they refuse to give name and ..... the magistrate for taking cognizance of the offence and his report will have to be accompanied also by a written consent of the appropriate authority under section 20 of the act. the scheme of the act is such that the case is instituted on his report and dealt with under the criminal procedure code as a case of which cognizance is taken under ..... 18. with regard to the second and last submission on sentence mr. khanna on behalf of the state submits that this was a case under section 16 for violation of section 2(i)(c) of the act in which case the magistrate had no jurisdiction to award a sentence less than six months. according to counsel, the high court was right .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC1802; [1977]108ITR345(SC); (1977)3SCC305; [1977]3SCR697; 1977(9)LC450(SC)
..... ). he has further adopted the reasoning of the bombay high court in molchand & co's v. commissioner of income-tax, bombay (supra). 28. section 2 (6a)(e) and section 12(1b) were inserted in the act by the finance act 1955 which came into operation on 1-4-1955. these provisions seem to have been adopted, and borrowed, with alterations, from ..... (1) b words analogous to those in the last limb of sub-section (1) of section 108 of the commonwealth act. when sections 2 (6a) (ep and 12(1b) were inserted by the finance act, 1955, parliament must have been aware of the provision contained in section 108 of the commonwealth act. in spite of such awareness, parliament has not thought it fit to ..... of the assessee. 21. it is to be noted that sub-section (6a) of section 2 and sub-sections 1(1a) and (1b) were inserted in the act by the finance act, 1955, with effect from the 1st april, 1956.22. in the relevant assessment year, section 16 (2) of the act was operative and ran as follows:16 (2) for the purpose .....
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