Court : Supreme Court of India
..... considering the aforesaid question, at the outset, it is required to be noted that the provisions of section 37(1) under the act has been amended by finance (no.2) act, 1998 by introducing civil appeal nos. ..... section 10(1) and (2), therefore, explanation-i to section 37 of the 4 civil appeal no.7689-7690 of2022act came into the statute book with retrospective effect from 01.04.1962 through the finance (no.2) act 1998, (act 21 of 1998 ..... section 37 which deals with allowance and deduction of expenditure, was amended vide finance act, 1998 ..... - (1) where the total income of an assessee, 6 civil appeal no.7689-7690 of2022(a) includes any income referred to in section 68, section 69, section 69a, section 69b, section 69c or section 69d and reflected in the return of income furnished under section 139; or (b) determined by the assessing officer includes any income referred to in section 68, section 69, section 69a, section 69b, section 69c or section 69d, if such income is not covered under clause (a), the income-tax payable shall be the aggregate of (i) the amount of income-tax calculated ..... appeal no.7689-7690 of2022of the main provision is required to be taken note of, as such, the power of judicial review over an explanation, which has been introduced to explain and remove the doubts of the main provision, is rather limited. ..... thus, there is no difficulty in holding that the word any expenditure mentioned in section 37 of the act takes in its sweep loss occasioned ..... is no difficulty in holding .....
Tag this Judgment!Court : US Supreme Court
..... tilghman in behalf of the defendant, and was held by the court under advisement until this term, not on account of any difficulty in it, but because the court rose soon after, and a respect was due to the dignity of the parties interested in the ..... it is, then, to be considered, either that the corporation at large acquired the power, under the law by which it was instituted; or that the mayor's court acquired the right of appointment, as an incident to their jurisdiction; and the last section of the act of assembly directs the most favorable construction to be made, for the benefit of the corporation ..... besides, by the 39th section of that act, the corporation have an express power given them to appoint all such officers as they shall think necessary for the well governing of the city, and the ordering of the affairs ..... it is now unnecessary to enquire, whether this section militated with the constitutional powers of the supreme executive council, or a former legislative construction of them, as we must be governed by the present ..... 184, 186 and the ordering the affairs thereof,' this clause manifestly vested the power, of instituting and supplying the office, in the corporation at large, at least in exclusion of the executive authority of the ..... sole point is, whether the governor of pennsylvania, or the mayor, recorder and aldermen, or corporation, of the city of philadelphia, has the legal power to appoint and commission the clerk of the mayor's court, for the city of philadelphia? .....
Tag this Judgment!Court : US Supreme Court
..... . we find the legislature of the united states expressing themselves in the like general and comprehensive manner; they speak in the thirteenth section of the judicial act, of controversies where a state is a party, and as they do not impliedly or expressly apply that term to either of the litigants in particular, ..... state or government, and reserved nothing to themselves; or whether, like the people of other states, and of the united states, the citizens of georgia have reserved the supreme power in their own hands, and on that supreme power have made the state dependent, instead of being sovereign -- these are questions to which, as a judge in this cause, i can neither know nor suggest the proper answers, though, as a citizen of the ..... have a restrictive operation, so as to confine all cases in which a state is a party exclusively to the supreme court (an opinion to which i am strongly inclined), yet there are no words in the definition of the powers of the circuit court which give a colour to an opinion that where a suit is brought against a state by a citizen of another state, the circuit court could exercise any jurisdiction at all. ..... 452 of the judicial law, we meet difficulties insurmountable to us, we must leave it to those departments of government which have higher powers, to which, however, there may be no necessity to have recourse: is it altogether a vain expectation that a state may have other motives than such as arise from the apprehension of coercion, to carry into .....
Tag this Judgment!Court : US Supreme Court
..... in this case, the aid of equity may be useful (as it has been on the present occasion) in compelling a discovery; but there, i think, its interference ought to stop, unless the power of the law court over the action has entirely ceased; as for instance, after a judgment, in which case (but in which, perhaps, alone) equity might properly grant an injunction, to prevent ..... if this case had, indeed, gone before the jury, i should have had no difficulty in telling them, that admitting the truth of the facts as stated, the lessor of the plaintiff had, in my opinion, no title; and, if the jury had found accordingly ..... of course, if under any other form of conveyance, owing to technical difficulties, such a purpose could succeed without redress, a deed, professedly a bargain and sale, is not to have its influence extended, merely that an illegal ..... and whether the fraud be of a moral nature, for the purpose of doing a wilful injustice, or the act be, as the lawyers term it, in fraudem legis (that is, to evade some law) the law will equally interpose, to prevent its own principles from being made ..... authority, so as that, under certain circumstances, one man shall not sue another in a court created under it, can such a court for a moment support a doctrine, that it shall be in the power of such a man, by any contrivance expressly calculated to defeat this object, to render it wholly negatory? ..... will consider the two last first; for, if they are removed out of the way (as i think they must be) it .....
Tag this Judgment!Court : US Supreme Court
..... after a fact, then all choses in action, all lands by devise, all personal property by bequest, or distribution, by elegit, by execution, by judgments, particularly on torts, will be unprotected from the legislative power of the states; rights vested may be divested at the will and pleasure of the state legislatures, and therefore that the true construction and meaning of the prohibition is that the states pass no law to deprive a ..... post facto laws was introduced for greater caution, and very probably arose from the knowledge that the parliament of great britain claimed and exercised a power to pass such laws under the denomination of bills of attainder or bills of pains and penalties, the first inflicting capital and the other less ..... there are certain vital principles in our free republican governments which will determine and overrule an apparent and flagrant abuse of legislative power, as to authorize manifest injustice by positive law or to take away that security for personal liberty or private property for ..... but the act does not remove or annihilate the preexisting power of the legislature in this particular; it only communicates to other authorities a concurrence of ..... clear of all difficulty, taken either way ..... the constitution of the united states, article i, section 9, prohibits the legislature of the united states from passing any ex post facto law, and in section 10 lays several restrictions on the authority of the legislatures of the several states, and among them "that no .....
Tag this Judgment!Court : US Supreme Court
..... were insolvent, or if any collusion could be charged upon them, it might be deemed a ground to suspect, repudiate and annul the act; but the circumstances of the present case exclude every idea of the kind; and a mere possibility of wrong affords no rule for ..... , by every legal and rational presumption, to support, if possible, the deed of trust; and i find no difficulty, in pronouncing it, in the first place, to be a valid deed. 2d. ..... huston or the survivor of them or the heirs or assigns of them or of the survivor all such further and other acts deeds conveyances and assurances in the law whatsoever, for the better and more perfect granting conveying assuring and vesting the lands and premises aforesaid in them ..... and even as to the act authorising an acceptance, it is a mere minute of proceedings of a meeting; it is not subscribed by all the creditors at the meeting; and the notice from the committee can only operate, on the terms of the trust, as a notice in writing, for those who actually signed it; since, a parol delegation of power to a committee, could not be deemed a performance, ..... other hand, unequivocal marks of a fair and lawful trust, that must, at once, obviate and remove such slight and doubtful causes of suspicion? ..... the deed of trust; that the deed was made without the consent of any of the creditors; and that it contains a resulting trust to the grantor, thereby placing the dissenting creditors in his power; i think the judgment of the supreme court ought to be reversed. .....
Tag this Judgment!Court : US Supreme Court
..... had appeared to such a chancellor, by the pleadings, or other proofs, that the purchase money had been fully paid to the government by the individual for a tract of land, under the law of the 3d april 1792; that times of difficulty and danger had intervened; that sums of money had been expended to effect an actual settlement, improvement, and residence, which had not been accomplished fully; that by means of an unintentional mistake, on the part of the ..... the warrant, and a residence thereon for five years next following the first settlement, on pain of forfeiture, by a new warrant; but if, nevertheless, he should be interrupted or obstructed by the force of the enemy from doing those acts within the limited periods, and should afterwards persevere in his efforts in a reasonable time after the removal of such force, until these objects should be accomplished, no advantage shall be taken of him, for the want of a successive continuation of his settlement ..... ? will not the proviso in the 9th section of the act of the 3d of april 1792, excuse the temporary non-performance of an act, rendered highly dangerous, if not absolutely impracticable, by imperious circumstances, over which he had no controul ..... by the public officers, and ought, therefore, to be binding on the government, yet that even waiving that objection, the patentees will be deprived of their land, when other satisfactory and legal evidence was, and is, in their power, to prove the circumstances which entitled them to patents .....
Tag this Judgment!Court : US Supreme Court
..... the sixteenth section continues still to manifest a solicitude or the preservation of the existing state of things, so far as was compatible with the change of government, by declaring that nothing contained in the act should be construed to affect rights granted by or derived from the acts of incorporation of alexandria and georgetown, or of any body politic or corporate within the said district, except so far as relates to their judicial powers. ..... subsequent to the act of assumption, an act passed supplementary to the act entitled "an act concerning the district of columbia," the second section of which is in these words: "all indictments shall run in the name of the united states and conclude against the peace and government thereof, and all fines, penalties, and forfeitures accruing under the laws of ..... if a penalty recoverable by any individual by action of debt was to be considered as designed to be embraced by the second section of the supplemental act, still an action of debt in the name of the united states and of the informer would seem to be the remedy given by the act. ..... every remaining section of the act to the 16th is employed on subjects where the mere change of government required the intervention of the general ..... the first section of the first act, declaring that the laws of the two states respectively should remain in force in the parts of the territory ceded by each, was perhaps only declaratory of a principle which would have been in full operation without such .....
Tag this Judgment!Court : US Supreme Court
..... the legislature designed in no instance to subject the refiner of sugars to the tax on the article till a sale should take place is founded on the circumstance that the refiner may be himself a retailer, and may remove his sugars from the building to his retail store, and thus become liable for the tax before the sale. ..... but this argument did not appear to be much relied on, and it is too apparent that the regulations of the fifth section were designed to furnish the means of detecting any fraud which might be attempted in the account of sugars sent out of the building to require that the court should employ any time in demonstrating the ..... argued by the counsel for the defendant in error that the happening of this event was certain, and that it was unnecessary for the legislature to perform any act which might occasion it, because the interest of the refiner was a sure pledge for his sending out the sugars he had refined. ..... the first section of the repealing act of april 6, 1802, enacts "that from and after 30 june next, the internal duties on stills and domestic distilled spirits, on refined sugars, licenses to retailers, sales at auction, carriages for the conveyance of persons, and stamped vellum, parchment and paper shall be discontinued, and all acts and parts of acts relative thereto shall, from and after the said 30 june next, be repealed, " "provided that for ..... has felt great difficulty on this point. ..... this view of the case to be correct, great difficulty remains to be solved. .....
Tag this Judgment!Court : US Supreme Court
..... ) 336 on certificate of division of opinion among the judges of the circuit court of massachusetts syllabus the provisions of the thirty-first section of the act of congress, passed 30 april, 1790, entitled "an act for the punishment of certain crimes against the united states," by which prosecutions on penal statutes are limited, is general in its provisions, so that they extend to penalties imposed after as before the act and also to actions of debt, as well as to informations and indictments. ..... an action of debt was instituted for the penalty of $2,000 imposed by the second section of the act of congress passed 22 march, 1794, "to prohibit the carrying on the slave trade from the united states to any foreign place ..... this plea was founded upon the thirty-first section of the act of congress, entitled "an act for the punishment of certain crimes against the united states," passed 30 ..... the second section provides "that all and every person building, fitting out, or equipping, loading, or otherwise preparing or sending away any ship or vessel knowing or intending that the same shall be employed in the slave trade, contrary to the true intent and meaning of the act or any ways aiding or abetting therein shall severally forfeit and pay the sum of $2,000; one moiety thereof to the use of the united states ..... this is an action of debt brought to recover a penalty imposed by the act entitled "an act to prohibit the carrying an the slave trade from the united states to any foreign place .....
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