Court : Supreme Court of India
Reported in : [1951]2SCR747
..... the expression 'scheduled district' or 'backward tracts' corresponds to what were subsequently described as 'exclude' or 'partially exclude areas' in chapter v of the government of india act, 1935, and there being a substantial element of aboriginal population these areas the policy pursued by the government was not to make the ..... .... 1--.... 69--9. the executive government was thus supreme and was not bound to obey or carry out the mandates of the legislature. instances where finance bills were rejected and other bills were backed by the popular feeling and which decisions the governor-general overruled, are well known. the indian legislature was powerless ..... fit subject for legislation. there is no power which under the english constitution, can come into rivalry with the legislative sovereignty of parliament.' 350. in chapter ii, dicey points out the characteristics of parliamentary sovereignty. there is no law which parliament cannot change. there is, under the english constitution, no .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1762; 1961CriLJ828; [1962]2SCR195
..... follow the procedure prescribed by the code of criminal procedure for the trial of warrant cases by magistrates. the warrant procedure is incorporated in the act by reference to the code of criminal procedure. chapter xxi of the code of criminal procedure provides the procedure for the trial of warrant cases; and s. 549 is not one of the ..... the point is that in ghaio mall & sons v. the state of delhi : [1959]1scr1424 . there the question was whether the communication issued by the under secretary, finance, government of delhi state, had complied with the provisions of art. 166 of the constitution. this court held that it did not comply with the provisions of art. 166 ..... of the indian penal code defines 'criminal conspiracy' and under that definition, 'when two or more persons agree to do, or cause to be done, an illegal act, or an act which is not illegal by illegal means, such an agreement is designated a criminal conspiracy.' the gist of the offence is an agreement to break the law. the .....
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 : Supreme Court of India
Reported in : AIR1962SC316; 1983LC2198D(SC); [1961]3SCR786
..... 19 such goodsthe importation of shall be liablewhich is for the to confiscation;time being prohibited and any personor restricted by concerned in anyor under chapter such offence shalliv of this act, be be liable to aimported into or exported penalty not exceedingfrom india contrary to three times thesuch prohibition or value of the goods,restriction; ..... , after deducting exports, of 353 crores and three lakhs worth of gold. restrictions on the import of gold were for the first time introduced in india by finance department (central revenues) notification no. 53, dated september 4, 1939. by that notification the central government in the exercise of the powers conferred by section 19 ..... - in exercise of the powers conferred by sub-section 1 of section 8 of the foreign exchange regulation act, 1947 (act 7 of 1947) and in supersession of the notification of the government of india in the late finance department no. 12(11) fi/47, dated the 25th march 1947, the central government is pleased to .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1969SC470; [1969]71ITR799(SC); [1969]2SCR193; 1968()WLN23
..... regular assessment. an appeal against the order is expressly prohibited. the income-tax officer must, however, apply the rate operative in the assessment year by virtue of the finance act and give effect to the allowances mentioned in sub-s. (2) of s. 141 whether the assessee has claimed them or not. but the assessee has no right ..... as has not been so set off or,....... or where he has no income under any other head, the whole loss shall, subject to the other provisions of this chapter, be carried forward to the following assessment year, and - (i) it shall be set off against the profits and gains, if any, of any business or profession ..... this section for more than eight assessment years immediately succeeding the assessment year for which the loss was first computed.' 8. section 80 of the act provides : 'notwithstanding anything contained in this chapter, no loss which has not been determined in pursuance of a return filed under section 139, shall be carried forward and set off under sub- .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC1690
..... incurred on account of the warranty should appropriately be included in the ex-works cost. (vide rufus wixon, professor and chairman of the accounting department, wharton school of finance and commerce, university of pennsylvania in 'the accountants' hand book', and n.k. prasad in 'principles and practice of cost accounting' as also b.k. bhar, ..... that section 18g does not contain any limitations which have been suggested on behalf of the car manufacturers. it is to be found as the first section in chapter iii-b which is headed 'control of supply, distribution, price etc. of certain articles'. in a free market the position is quite different but when ..... and rupees 16,080/- for july 1970. before arriving at the above conclusion, the commission which had been appointed by the government under the commissions of inquiry act at the instance of this court and which included a retired high court judge, a chartered accountant and an automobile engineer visited the different manufacturing units. the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1461; (1973)4SCC225; [1973]SuppSCR1
..... recess of state legislature by promulgating ordinances.169. part xi deals with the relation between the union and the states; chapter i regulating legislative relations and chapter ii administrative relations.170. part xii deals with finance, property, contracts and suits. we need only notice article 265 which provides that "no tax shall be levied or ..... petition was amended twice. the first amendment was made with a view to enable the petitioner to impugn the constitutional validity of the kerala reforms (amendment) act (act 25 of 1971). the second amendment of the petition was made with a view to include the prayer to declare the twentyfourth, twentyfifth and twentyninth amendments to ..... supra, at page 170." jawaharlal nehru also said : "(u)ltimately the whole constitution is a creature of parliament." c.a.d. vol. ix, p. 1195.1994. it is said that article 368 cannot be used to abrogate any basic, fundamental or essential feature of the constitution or to damage or destroy the core of any .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC68; (1977)4SCC608; [1978]2SCR1
..... relevant articles in part xiii we must have regard to the general scheme of the constitution of india with special reference to part iii (fundamental rights), part xii (finance, property etc. containing articles 276 and 286) and their inter-relation to part xiii in the context of a federal or quasi-federal constitution in which the states ..... a new relationship between the union and the states not known to the constitution or inconsistent with that provided for in chapter ii, part xi of the constitution. not only that the pith and substance of the act is 'inquiries', but it does not even incidentally encroach or trespass upon a constitutional field occupied by part xi. if ..... chief minister.14. whether allotment of 20 acres of land was made to the three sons of the finance minister, shri m. v. ghorpade, in contravention of land grant rules and the provisions of the land reforms act and the land revenue acts.15. whether any misuse of power was committed, or any corruption committed by shri d. k. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1982SC1413; 1983CriLJ647; 1982(1)SCALE676; (1982)3SCC140; [1983]1SCR393; 1982(2)SLJ582(SC); 1982(14)LC695(SC)
..... would come later. rule 187 has reference to section 3(vi). it prescribes that bodies of persons subject to the act are to be treated a 'corps' for the purpose of chapter iii and section 43(a) of the act and chapters ii and iii of the rules.12. at this stage it would be profitable to refer to article 33 of the ..... not below that of captain.7. section 118 confers power on general or summary general court-martial to try any person subject to the act for any offence punishable therein and to pass any sentence authorised thereunder. chapter xi prescribes procedure of court-martial. section 129 provides that every court-martial shall and every district or summary general court martial may, ..... (y) is to be a corps for the purposes of chapter iii and section 43(a) of the act and chapters ii and iii of the act. sub-rule (3) provides that for the purposes of every other provision- i.e., other than chapter iii and section 43(a) of the act and chapters ii and iii of the rules-each of the body of persons .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1985SC1605; [1985(51)FLR461]; 1985LabIC1257; (1986)ILLJ278SC; 1985(1)SCALE1024; 1985Supp(1)SCC221; [1985]3SCR914; 1985(2)SLJ39(SC)
..... same cadres discharge similarly functions and bear similar responsibilities.'(c) in the light of the aforesaid observations of the hon'ble supreme court the provisions in finance department memo no. 568-f dated 20.2.68 were examinedin consultation with the law officers of government and the public service commission. the west ..... hon'ble supreme court in the patwardhan v. state of maharashtra case ( : [1977]3scr775 ). previously the seniority was determined under provisions laid down in the finance department memo no. 568-f dated 20. 2. 68. prior to 20.2.68, there was no codified principles, the respective departments following principles that ..... police regulations, calcutta were framed under section 3 of the calcutta suburban police act, 1866 and section 9 of the calcutta police act. chapter xv dealt with method of recruitment, qualifications for appointment including age and conditions of service. paragraph 3 of chapter xv dealt with sub-inspectors not belonging to the armed branch. to the .....
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