Court : Supreme Court of India
Decided on : May-04-1961
Reported in : AIR1962SC361; [1962]2SCR762
..... 5 in the present act. the explanation provides, inter alia, that the fact that the appellant was misled by ..... . it appears that the provisions of s. 5 in the present limitation act are substantially the same as those in s. 5(b) and s. 5, paragraph 2, of the limitation acts of 1871 and 1877 respectively. section 5a which was added to the limitation act, 1877 by the amending act vi of 1892 dealt with the topic covered by the explanation to s. ..... gajendragadkar, j.1. the short question which falls to be considered in this appeal relates to the construction of s. 5 of the indian limitation act, 1908 - 5. it arises in this way. the respondent rewa coalfields limited is a registered company whose coal-mines are situated at burhar and umaria. its registered office is at .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-25-1961
Reported in : AIR1962SC316; 1983LC2198D(SC); [1961]3SCR786
..... in section 6a of the general clauses act enacted to define the effect of repeals effected by repealing and amending acts which runs in these terms : '6a. where any central act or regulation made after the commencement of this act repeals any enactment by which the text of any central act or regulation was amended by the express omission, insertion or substitution ..... the lack of rational connection may be considered from two points of view. first mr. palkivala does not impugn the constitutional validity of section 106 of the indian evidence act or the legislative application of the principle underlying it to any concrete case. it need hardly be pointed out that in every case without exception, the ..... and on payment of the fee, if any, prescribed bring or send into india any gold or silver or any currency notes or bank notes or coin whether indian or foreign. explanation. - the bringing or sending into any port or place in india of any such article as aforesaid intended to be taken out of .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-20-1961
Reported in : AIR1962SC663; [1962]44ITR442(SC); [1962]Supp1SCR143
..... the provisions of sections 22 and 23 have required from the deceased person'. 6. the scheme of the section, which was inserted by the second amendment act of 1933 and modified further by the amendment act of 1939 is as follows : sub-section (1) of s. 24b makes, inter alia the legal representative liable to pay out of the ..... legal representative cannot be treated as such and no penalty can either be imposed upon him or recovered. 4. we are concerned with the definition of 'assessee' before its amendment in 1953. that definition read as follows : 'assessee' means a person by whom income-tax is payable'. 5. the generality of this definition is sufficient to include ..... estate of deceased person to the extent to which the estate is capable of meeting the charge, the tax assessed as payable by such person or any tax which would have been payable by him under the act .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-12-1961
Reported in : AIR1961SC1100; [1961]42ITR57(SC); [1961]3SCR409
..... 1949. by the taxation laws (extension to merged states and amendment) act, 1949, which received the assent of the governor-general on december 31, 1949, the indian income-tax act was extended to the merged states with effect from april 1, 1949. that act also introduced s. 60a in the income-tax act, by which power was given to the central government, if ..... do not affect the operation of s. 23a on the assessable income of the company which, by reason of the application of the indian income-tax act even prior to the extension act, was assessable under the indian income-tax act. dividends payable out of that portion of the income will attract s. 23a, and s. 14(2)(c) does not apply ..... accruing or arising within the taxable territory as distributed among the shareholders. the right of the department to pass an order under s. 23a(1) of the indian income-tax act was not challenged before the tribunal, and it was not the subject of a decision in the high court. the argument still has been, on behalf of .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-31-1961
Reported in : AIR1963SC414; [1962]Supp(1)SCR282
..... purposes connected therewith. it does not sell electrical energy to any person. 3. under the provisions of the central provinces and berar electricity duty act, 1949 (no. 10 of 1949) as amended by the madhya pradesh taxation laws amendment act, 1956 (act no. 7 of 1956) the government of madhya pradesh levied upon the appellant electricity duty amounting to rs. 2,78,417/- for a ..... constitution is to the same effect. the argument of mr. sastri is that the word 'consumption' should be accorded the meaning which it had under the various act, including the indian electricity act, 1980. under that act and under the various provincial and state act, consumption of electricity mean, according to him, consumption by persons other than producers and that both in government of india .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-12-1961
Reported in : AIR1961SC600; (1961)63BOMLR517; 1961CriLJ736a; [1961]3SCR440
..... so, what was the term for which he could be so imprisoned. we shall briefly notice the relevant provisions of the indian penal code before it was amended by the code of criminal procedure (amendment) act xxvi of 1955. section 53 of the indian penal code set out six different punishments to which offenders were liable. the second of those punishments was transportation and the ..... provisions, particularly in view of s. 53a of the indian penal code which has been added by act xxvi of 1955. section 53a of the said code reads : '(1) .................(2) in every case in which a sentence of transportation for a term has been passed before the commencement of the code of criminal procedure (amendment) act, 1954, the offender shall be dealt with in .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-03-1961
Reported in : AIR1962SC73; [1962]1SCR702
..... lessened. 10. the privilege of ex-territoriality and exemption from civil jurisdiction except with the consent of the central government was one of long standing, and when the amendment act of 1951 was passed, sections 83 to 87 were re-enacted. we are not concerned with all the changes that were made, and reference to some of ..... them is unnecessary. section 86 was amended by deleting all references to ruling chiefs of indian states and the first sub-section was re-enacted as follows : '86. (1) no ruler of a foreign state may be sued in ..... british india, the rulers of states and the government of india entered into covenants and agreements. in those covenants, it was agreed that the privileges, dignities and titles of indian princes would be continued to be recognised. when the constitution was enacted, the assurance in the covenants was respected, and art. 362 was included in the constitution. it .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-25-1961
Reported in : AIR1961SC1669; [1961]31CompCas387(SC); [1962]2SCR339
..... as it deemed just and proper. the exercise of this power was held by this court to be quasi-judicial. 7. before it was amended by s. 27 of act 65 of 1960, s. 111 of the indian companies act, 1956 - omitting parts not material - provided : (1) nothing in sections 108, 109 and 110 shall prejudice any power of the ..... company. 3. two questions fall to be determined in these appeals, (1) whether the central government exercising appellate powers under s. 111 of the companies act, 1956 before its amendment by act 65 of 1960 is a tribunal exercising judicial functions and is subject to the appellate jurisdiction of this court under art. 136 of the constitution, and (2 ..... order to that effect was passed by the central government. 55. before parting with the case, i may say that the report of the companies act amendment committee had recommended amendment of s. 111, and it has been amended, inter alia, by the addition of sub-s. (5a), which reads : 'before making an order under sub-section (5) on an .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-14-1961
Reported in : AIR1962SC92; [1961]42ITR761(SC); [1962]1SCR966
..... s. 5 of the act came in for challenge on the ground that the income-tax officer could pick ..... sub-s. (4) of s. 5 of the act was bad, as it offended the provisions of art. 14 of the constitution. sub-section (4) of s. 5 of the act having been declared void, parliament passed the indian income-tax amendment act, 1954 amending s. 34 of the indian income-tax act, 1922. as a result of this amendment, the validity of sub-s. (1) of ..... out some out of the class of substantial tax evaders and refer their cases under sub-s. (1) of s. 5 while dealing with other such persons under the amended s. 34 of the indian income-tax act. in shree meenakshi mills ltd., madurai v. a. v. visvanatha sastri and another, : [1954]26itr713(sc) , sub-s. (1) of s. 5 of .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-17-1961
Reported in : AIR1961SC1534; [1962]2SCR1; [1961]12STC429(SC)
..... to be assessed pursuant to the notification dated march 31, 1956, filed a petition under art. 226 before the allahabad high court and raised the contention that as the amendment act merely amended s. 3-a and did not in terms validate the impugned notification, no proceedings could validly be taken under that notification and that therefore the proposed levy was illegal. ..... on it. 10. with a view to remove the defect pointed out in adarsh bhandar v. sales tax officer : air1957all475 , the state legislature passed the uttar pradesh sales tax (amendment) act, 1957. that act received the assent of the president on august 31, 1957, and was published on september 3, 1957. it runs, so far as is material, as follows :- 'for sub-section ..... venkatarama aiyar, j.1. the petitioner is a company incorporated under the indian companies act, its registered office being at kanpur in the state of uttar pradesh, and it is carrying on business in the manufacture and sale of jute goods. by a notification dated .....
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