Judgment Search Results Home > Cases Phrase: fisheries act 1897 Page 13 of about 59,989 results (0.089 seconds)

Mullaney Vs. Anderson

Court : US Supreme Court

..... in that case, it was said: "the state is not without power, for example, to restrict the type of equipment used in its fisheries, to graduate license fees according to the size of the boats, or even to charge nonresidents a differential which would merely compensate the state for any added enforcement burden they may impose or for ..... congressional pronouncements since haavik concerning the very subject matter here in issue fortify the conclusion that the territorial legislature, particularly in the regulation of fisheries, was granted no greater power over citizens of other states than a state legislature has. ..... plaintiffs contended that the territorial legislature was without power under the organic act to pass the statute, that the exaction complained of unconstitutionally burdens interstate commerce, and that it is an abridgment of the privileges and immunities of citizens of other states ..... 228, which provides that nothing in the act "shall abrogate or curtail the powers granted the territorial legislature of alaska to impose taxes or licenses. ..... " in 1947, congress amended the organic act of puerto rico to provide: "the rights, privileges, and immunities of citizens of the united states shall be respected in puerto rico to the same extent as though puerto rico were a the union and subject to the provisions of ..... that act provided ..... ] after the decision in the haavik case, congress passed the white act, 43 stat. ..... act ..... that, if congress had the power, it was exercised by the organic act. .....

Champatlal Baijnath Patel Vs. Vrindawan Mishra and ors.

Court : Madhya Pradesh

Reported in : 1995(0)MPLJ627

..... inasmuch as, the offence alleged against him was not committed his acting or purporting to act in the discharge of his official duty as fisheries extension officer, but only in the capacity of assistant returning officer, which post is not removable by the government ..... to be taken cognizance of by the trial court, the first non-applicant filed an application stating that the court cannot take cognizance of the offence without sanction, as required under section 197, criminal procedure code as fisheries extension officer is removable from his office only by the state government. ..... allegation of the applicant, who filed a private complaint before the judicial magistrate of first class, sarangarh is that the first non-applicant, who is a fisheries extension officer and who was appointed by the collector as the asstt. ..... while acting or purporting to act in the discharge of his official duty as fisheries extension officer, which office is removable by the state government ..... the alleged act was done by him in his capacity as assistant returning officer, but not in the capacity of fisheries extension officer.4 ..... agree with the submission made by the learned counsel for the applicant that the act alleged against the first non-applicant was not committed by him. ..... exemption claimed by the first non-applicant under section 197(1), criminal procedure code will be applicable only if he is alleged to have committed an offence while acting or purporting to act in the discharge of his official duty. .....

Commissioner of Income-tax Vs. Hardit Singh Pal Chand and Co.

Court : Punjab and Haryana

Reported in : (1979)8CTR(P& H)365; [1979]120ITR289(P& H)

..... the only prohibition envisaged under section 3 of punjab fisheries act, 1914, is that nobody should engage in fishing in public waters ..... the fisheries act there was no such prohibition regarding selling or possessing fish as in the excise act or the ..... case of the firm whose five partners obtained licence in theirseparate names from the fisheries department of the punjab government for fishing in public waters. ..... it has been maintained by the learned counsel for the revenue that the provisions of the excise act and the rules, which shall be presently mentioned, clearly prohibit the possession of liquor and its sale by any person other than a licensee and that the licence granted in form ' l ' carries an ..... have complied with all the requisites under the partnership act or the provisions of the contract act for the purposes of entering into a valid contract of partnership but the same was not entitled to be registered for the purpose of income-tax under sections 184 and 185 as it carried on the business of possessing and selling liquor in violation of the provisions of the punjab excise act and the rules framed thereunder as also of the ..... that when a licence is granted to a partnership or firm not incorporated under any act, all the individuals comprising the partnership or firm should be specified on the licence. ..... the state government to make rules for the purpose of carrying out the provisions of the excise act or any other law for the time being in force relating to excise revenue.6. .....

Dr.Tresa Radhakrishnan Vs. Chancellor, University of Kerala

Court : Kerala

Reported in : ILR2011(1)Ker688

..... " in "the living webster encyclopedic dictionary of the english language" the meaning of the word 'rotation' is the following: "the act of rotating or turning on an axis; one complete turn on an axis, astron, the motion of the earth or of other ..... that certain departments got only one opportunity for nomination to the senate and the object of section 17(13) of the act is to provide equal opportunities to all the departments for their representation in senate in the order of seniority by ..... , linguistics, aquatic biology and fisheries, psychology, computer science and ..... behalf of the university, it is admitted that there are 41 departments now and the first one based on date of establishment is aquatic biology and fisheries and the last one is arabic. ..... therefore, if the nominations are made in accordance with section 17 (13) of the act, the existing 41 departments are to be provided their turn on the basis of ..... biology and fisheries is one of the oldest teachings cum research department of the kerala university which was started in the year 1938 and formerly it was the department of marine biology and oceanography and in the year 1972 it was renamed as department of aquatic biology and fisheries. 3 ..... and head of the department of aquatic biology and fisheries of the university. ..... it is the contention of the petitioner that under section 17(13) of the act, seven heads of departments of the university who are not otherwise members of the senate, have to be nominated in the order of seniority .....

Commissioner of Income Tax Vs. Bharath Sea Foods

Court : Kerala

Reported in : (1999)152CTR(Ker)502

..... the point for consideration is whether the assessee in these cases can be considered to be an industrial undertaking manufacturing or processing article entitling them to the relief under s, 80j of the act.an identical question was the subject-matter of the bench decision of this court in cit vs. ..... viewed in the above perspective and having regard to the object and scheme of the act, we hold that for production of processed and frozen fish, the assessee(s) would be entitled to relief under s ..... : [1995]214itr44(mad) and held that the assessee's act lidless in processing the shrimps, frog legs, prawns and lobsters amounted to manufacturing actuates as contemplated under s ..... poyllakkada fisheries (p) ltd ..... povilakkada fisheries pvt. ..... poyflakkada fisheries (p) ltd ..... poyllakkada fisheries (p) ltd ..... in second appeal, the tribunal concurred with the cit(a) by placing reliance on the decision of the special bench of the tribunal in the case of poyllakada fisheries (p) ltd. ..... neither of the words 1 manufacture' or 'production' is defined in the act, but according to the oxford english dictionary 'production' means, amongst other things, that which is produced; a thing that results from any action, process or effort, a product of human activity or ..... 80j and 80hh of the act can no longer be accepted as correct in the light of the following observation of the apex court in (1993) 114 ctr (sc) 420 : (1993) 204 im 412 (sc), supra:'the word 'production' or 'produce' when used in juxtaposition with the word .....

Meenu Equipments Vs. Cit

Court : Chennai

Reported in : [2004]135TAXMAN1(Mad)

..... case the court had no occasion to consider the provisions of the partnership act or the legal effect of dissolution vis-a-vis properties distributed among the erstwhile ..... the court therein considered sections 2(47), 34(3)(b) and 155(5) of the income tax act, 1961 and held that in order to attract section 34(3)(b), it is necessary that the sale or transfer of the assets must be made by the assessee to a person: that the dissolution of a firm must, in point of time be anterior ..... in any way either water down or override the decision of the larger bench in the case of malabar fisheries co. ..... however, sought to contend that notwithstanding the three-judge bench decision in the case of malabar fisheries co. ..... ]212itr592(sc) , wherein the law laid down in the case of malabar fisheries co. ..... laid down by the supreme court in the case of malabar fisheries co. v. ..... , by an order made on 26-3-1993 which is captioned as an order under section 155 of the income tax act, withdrew the investment allowance that had been availed against the reconstituted firm on the ground that there had been transfer of assets and liabilities of the old firm to the new firm and therefore, section 155(4a), section 32a(5) of the act had been contravened.4. ..... was 'as to whether the distribution of assets of a firm consequent to its dissolution amounts to a transfer of assets within the meaning of expression 'otherwise transferred' under section 34(3)(b), having regard to the definition of transfer in section 2(47) of the act'.9. .....

Meenu Equipments Vs. Commissioner of Income-tax

Court : Chennai

Reported in : (2004)187CTR(Mad)481; [2004]266ITR33(Mad)

..... case the court had no occasion to consider the provisions of the partnership act or the legal effect of dissolution vis-a-vis properties distributed among the ..... the court therein considered sections 2(47), 34(3)(b) and 155(5) of the income-tax act, 1961 and held that in order to attract section 34(3)(b), it is necessary that the sale or transfer of the assets must be made by the assessee to a person ; that the dissolution of a firm must, in point of time be ..... any way either water down or override the decision of the larger bench in the case of malabar fisheries co. ..... , sought to contend that notwithstanding the three judge bench decision in the case of malabar fisheries co. ..... (sc) , wherein the law laid down in the case of malabar fisheries co. ..... down by the supreme court in the case of malabar fisheries co. v. ..... tax, however, by an order made on march 26, 1993, which is captioned as an order under section 155 of the income-tax act, withdrew the investment allowance that had been availed of against the reconstituted firm on the ground that there had been transfer of assets and liabilities of the old firm to the new firm and therefore, section 155(4a) and sub-clause (5) of section 32a of the act had been contravened.4. ..... to whether the distribution of assets of a firm consequent on its dissolution amounts to a transfer of assets within the meaning of the expression 'otherwise transferred' under section 34(3)(b), having regard to the definition of 'transfer' in section 2(47) of the act'.9. .....

(Moparthi) Nayudamma and ors. Vs. (Sreemanthuraja Yarlagada) Ankineedu ...

Court : Chennai

Reported in : AIR1931Mad640

..... but the subject-matter here is a fishery and it is not capable of valuation according to the rules in the court-fees act, section 7, sub-section 5. ..... i think that, either the right of fishery is not capable of valuation or, if it is capable of valuation, there is nothing to show that its value is less than rs. ..... the suit was for a declaration in respect of the right of fishery and injunction. ..... 25 for all cases not falling under clauses 1, 2, 3, section 7, court-fees act, or under clause 4, sub-clause (f) of that section. .....

S.V. Kondaskar, Official Liquidator and Liquidator of the Colaba Land ...

Court : Supreme Court of India

Reported in : AIR1972SC878; [1972]42CompCas168(SC); [1972]83ITR685(SC); (1972)1SCC438; [1972]2SCR965

..... decisions by single judges, the former by the punjab high court and the latter by the mysore high court, in seth spinning mills case (supra) it was observed 'that section 171 of the indian companies act, 1913 provides that when a winding up order has been made no suit or other legal proceeding shall be proceeded with or commenced against the company except by leave of the court and subject to such terms ..... having regard to the context in which the words 'any sale held without leave of the court of any of the properties' added in section 232(1) by the amending act xxii of 1936 have been used in juxtaposition with 'any attachment, distress or execution put into force without leave of the court against the estate or effects' it would be a legitimate construction to be put upon ..... recognized rule of construction that the legislature does not intend to make a substantial alteration in the law beyond what it explicitly declares either in express words or by clear implication and that the general words of the act are not to be so construed as to alter the previous policy of the law, unless no sense or meaning can be applied to those words consistently with the intention of preserving the existing policy untouched.held, therefore, that ..... by shri desai that section 446 of the act is a special provision and section 148 of the income-tax act a general provision of law was sought to be supported by reference to india fisheries case. .....

Guruswami Nadar and ors. Vs. Ezhumalai Panchayat Board and ors.

Court : Chennai

Reported in : AIR1968Mad271; (1968)1MLJ417

..... that it is apparently such income that was contemplated, would be clear from the fact that section 83 of the madras panchayats act 1958 reads as follows:'any property or income including any fishery right which by custom belongs to, or has been administered for the common benefit of the inhabitants of the village or town, or of the holders in common of village land generally or of the holders of lands of a particular description or of holders of lands under a ..... 58 of the 1950 act, the words 'including any fishery right' have been newly added ..... as being a charging section providing for declaration of liability and also the recovery of the assessment leaving the actual assessment itself to the fact that a number of other statutes in madras like the madras local boards act, 1920, madras act 26 of 1948, madras act 24 of 1954, and act 30 of 1955, have recognised the ryotwari assessment. ..... in the context of the mention of fishery rights which is merely illustrative. ..... but in many villages the fishery rights belong to the village community or to holders of the lands, under the ayacut of the irrigation tank ..... it may also be mentioned that in the bill as published, which later became the madras village panchayats act, the clause corresponding to present sec. ..... 58 occurs in chapter iii of the madras village panchayarts act 1950 under the heading. ..... 58 of the madras village panchayats act of 1950, the law, which authorises the levy and collection of the tax in question and if it does, is it valid .....