Court : Supreme Court of India
Reported in : (2005)194CTR(SC)257; JT2005(5)SC587; (2005)2SCC515; [2005]139STC537(SC)
..... . schedule vii of the government of india act, 1935 which repealed the 1915-1919 act also classified the legislative powers between the federation and the provinces ..... right to use any goods for any purpose (whether or not for a specified period) for each, deferred payment or other valuable consideration';(e) a tax on the supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;(f) a tax on the supply by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where ..... . in that context this court said that the inclusive part of the definition cannot prevent the main provision from receiving its natural meaning and that according to the natural meaning 'sale price' included freight charges ..... . an attribute as an object of taxation without reference to the object it qualifies would lead to legislative mayhem, blur the careful demarcation between taxation entries and upset the elaborate scheme embodied in the constitution for the collection and distribution of revenue between the union and the states ..... . the sources of provincial revenue included in the schedules to the scheduled taxes rules were retained in part ii with the provinces.84 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1940All272
..... . apart from that, the words of section 292 are mandatory and provide that although the parent act, namely the government of india act of 1915, has been repealed, all the law in force in british india before the commencement of part iii of the present constitution act shall continue in force in british india until altered etc ..... of the whole or any part of the revenue payable in respect of any land, whether such revenue is payable to an assignee or to the government, a collector, or, if so empowered by the local government, an assistant collector of the first class, may order that the rents of the tenants holding such land or any portion thereof, mediately or immediately from the landlord, shall be remitted or suspended for the period of such remission or suspension of payment of revenue, to an amount which shall bear the same proportion to the whole of the rent payable in respect of the land as the revenue of which the payment has been so remitted or suspended bears to the whole of the revenue .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC219; [1962]3SCR515
..... land revenue act, 1887 (act xvii of 1887), (hereinafter called the revenue act), by the government of india (adaptation of indian laws) order, 1937, (hereinafter called the adaptation order), which deleted that part of the section which empowered the financial commissioner to make rules for the appointment and removal of tehsildars and naib tehsildars, and in the exercise of which power the tehsildari rules had been made by the financial commissioner, there being nothing in the government of india act, 1935, (hereinafter called the act) or in the adaptation order preserving the validity of these rules notwithstanding the repeal of the relevant provision in section 9 of the revenue act. ..... by section 310 of the act, to facilitate the transition from the government of india act, 1915 and from the provisions of part xiii of the act of 1935 to the provisions of part ii, power was conferred upon his majesty, by order-in-council among others to direct that the provisions of the government of india act, 1935, shall, during such limited period as may be specified in the order, have effect subject to such adaptations and modifications as may be so specified. .....
Tag this Judgment!Court : Kolkata
Reported in : [1943]11ITR393(Cal)
..... . in the other case the ford motor company were substantially unsuccessful in the court of first instance and also an appeal to the bombay high court and in the privy council.there is no evidence of any plea of section 226 of the government of india act, 1935, or its predecessor section 106(2) of the government of india act, 1915, being raised although sea customs duty is just as much revenue as income-tax ..... .; and there was no question whether the provisions of the act were ultra vires of the indian legislature.i have no difficulty in accepting the argument that where a proviso of the statute is found to be ultra vires of the legislature, an act ordered or done under the provisions is not an act ordered or done according to the law for the time being in force, and therefore the original jurisdiction of the high court to determine whether a provisions is ultra vires or not, is not excluded by the second part of section 226(1) of the government of india act ..... . however, the matter must be decided according to law.this particular section, except where it provide for its repeal, substantially re-enacts section 8 of the act of settlement, 1781 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR2004AP167; 2004(2)ALD119; 2004(3)ALT802
..... the successor act, namely the government of india act, 1915, provided in section 20(3)(iii) that the revenues of india received for his majesty would include all movable or immovable property in british india escheating or lapsing for want of an heir or successor and all property in british india devolving as bona vacantia for want of a rightful owners. ..... this provision was retained in section 54 of the government of india act, 1858. ..... 'however, vesting of property in the state by the principles of escheat is not new in india and under the act of 1853 made by the british parliament (an act to provide for the government of india (1853), statutes 16 and 17, victoria, c.95,s.27) it was specifically provided as under:'all real and personal estate within the said territories escheating or lapsing for want of an heir or successor and all property within the said territories devolving, as bona vacantia for want of rightful owners, shall (as part of the revenues of india) belongs to the east india company in trust of her majesty for the service of the government of india.'9. ..... 'however, in telangana area there existed an un-claimed properly act 1/1933 fasli, which has been repealed by the present act 35/1974 wherein 'bona vacantia' and 'escheat' are defined, as referred to above. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1973All596
..... the high courts act, 1861 was repealed but practically all the material provisions of that act were embodied in part ix (sections 101 to 114) of the government of india act 1915 under the heading 'the indian high courts. ..... existing high court, and the respective powers of the judges thereof in relation to the administration of justice in the court including any power to make rules of court and to regulate the sittings of the court and of members thereof sitting alone or in division courts, shall be the same as immediately before the commencement of this constitution : provided that any restriction to which the exercise of original jurisdiction by any of the high courts with respect to any matter concerning the revenue or concerning any act ordered or done in the collection thereof was subject ..... article 225 is virtually a reproduction of section 223 of the government of india act, 1935, also quoted above, except that it contains a new proviso which enlarges the original jurisdiction of the high courts by extending the exercise of that jurisdiction to matters concerning the revenue or concerning any act ordered or done in the collection thereof.i have already made certain observations with reference to the powers exercisable by the provincial legislatures under that section. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1955Cal282,1955CriLJ792
..... the legislatures of madras, bombay and bengal were also entitled to legislate within certain limitations so as to charge the public revenues of the respective provinces; and thirdly from 1915 right up to 1937 when the government of india act, 1935, came into force, the indian legislature was given general powers of legislation, subject of course to certain exceptions not including the crown's prerogatives and the provincial legislatures were also empowered to legislate and both the indian and the provincial legislatures could legislate imposing charges on the public revenues of india and the ..... of the constitution, the indian independence act, 1947, and the government of india act, 1935 together with all acts amending or supplementing the government of india act 1935 but not including the abolition of the privy council jurisdiction act, 1949, have been repealed. ..... to being sued and the right to sue on the part of the secretary of state in council, the federation of india, the provincial government and the union government and the state governments up to the present.section 22, indian councils act, 1861, confers similar general powers of legislation on the governor general in council subject to certain exceptions which, however, do not include legislation affecting prerogatives of the crown and as a matter of fact, section 24 'ex majore cautela' lays down that no law or regulation made by the governor general in council subject to the power of disallowance by the crown as provided .....
Tag this Judgment!Court : Chennai
Reported in : (1921)ILR44Mad718
..... this, however, was not one of the statutory provisions which the indian legislature was prohibited from altering under the indian councils act, 1861, and section 131(3) of the government of india act, 1915, and the fifth schedule thereto, expressly recognizes the power of the indian legislature to repeal or alter the provisions of section 106. ..... i think it is very likely that this part of section 51 was modelled on that section, and that the legislature substituted the word 'necessary' with the intention of giving the revenue authority a wider discretion.11. ..... on the other hand if we leave to the revenue authority which is entrusted with the assessment the duty of deciding whether and to what extent it requires assistance in making it, we give full effect to each part of the language employed. ..... there is no suggestion of any want of good faith on the part of the chief revenue commissioner in the present case, and therefore the present proceeding is, in my opinion, prohibited by the express terms of section 52 of the act itself. ..... the material part of section 51(1) runs:the chief revenue authority shall refer any question on the application of the assessee unless it is satisfied that the application is frivolous or that a reference is unnecessary;and it is with the latter alternative that we are directly concerned. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1921Mad524; (1921)41MLJ177
..... this, however was not one of the statutory provisions which the indian legislature was prohibited from altering under the indian councils act, 1861, and section 131(3) of the government of india act, 1915, and the fifth schedule thereto expressly recognises, the power of the indian legislature to repeal or alter the provisions of section 106. ..... there is no suggestion of any want of good faith on the part of the chief revenue commissioner in the present case, and therefore, the present proceeding is in my opinion prohibited by the express terms of section 52 of the act itself. ..... i think it is very likely that this part of section si was modelled on that section, and that the legislature substituted the word ' necessary' with the intention of giving the revenue authority a wider discretion.9. ..... on the other hand, if we leave to the revenue authority, which is entrusted with the assessment, the duty of deciding whether and to what extent it requires assistance in making it, we give full effect to each part of the language employed.accepting the latter alternative, i concur in allowing the appeal and in the order proposed. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1923Bom321; (1923)25BOMLR945
..... further, section 130 of the government of india act, 1915, expressly provides that the repeal of the acts there mentioned is not to affect 'the validity of any.... ..... again section 112 of the government of india act, 1915, expressly provides that original side suits 'against inhabitants of calcutta, madras or bombay,...in matters of inheritance and succession...and in matters of contract and dealing between party and party' are to be decided according to the personal law or custom of the parties the practical answer, therefore, is that though parliament gave wide powers with the one hand, it retained strong practical checks with the other hand. ..... provided always, that the said governor-general in council shall not have the power of making any laws or...regulations...which may affect the authority of parliament...or any part of the unwritten laws or constitution of the united kingdom of great britain and ireland, whereon may depend in any degree the allegiance of any person to the crown of the united kingdom, or the sovereignty or dominion of the crown over any part of the said territories.68. ..... but in bombay the supreme court, and its successor the high court, has exercised a wide jurisdiction not only in matrimonial matters bat in practically every other branch of the law, except revenue matters, for over a hundred years. .....
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