Court : Supreme Court of India
Decided on : Dec-22-1961
Reported in : AIR1962SC821; [1962]Supp2SCR411
..... right conferred under sub-section (1) shall not be exercisable after a period of (five) years from the date on which the bombay taluqdari tenures abolition (amendment), act 1954 comes into force. x x x 26. this section for the first time conferred upon a permanent tenant the right to acquire the status of an ..... . - * * * (1a) where a tenant to whom subsections (1) and (2) of section 10a do not apply, has, after the commencement of the bombay tenancy and agricultural lands (amendment) act, 1955, paid in respect of the land held by him as tenant land revenue and other cesses referred to in sub-section (1) of that section, on account of the ..... . that definition was in these terms : ''permanent tenant' means a person - (a) who immediately before the commencement of the bombay tenancy and agricultural lands (amendment) act, 1955 (hereinafter called 'the amending act, 1955') - (i) holds land as mulgenidar or mirasdar; or (ii) by custom, agreement, or the decree or order of a court holds the land .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-21-1961
Reported in : AIR1962SC876; [1962]Supp2SCR297
..... chapter introduced into the criminal law of india a new offence, namely, the offence of criminal conspiracy. it was introduced by the criminal law amendment act, 1913 (viii of 1913). before that, the sections of the indian penal code which directly dealt with the subject of conspiracy were these contained in ch. v and s. 121 (ch. vi) of the ..... made. before the introduction of ch. va conspiracy, except in cases provided by sections 121a, 311, 400, 401 and 402 of the indian penal code, was a mere species of abetment where an act or an illegal omission took place in pursuance of that conspiracy, and amounted to a distinct offence. chapter va, however, introduced a new ..... court shall take cognizance of the offence of criminal conspiracy punishable under section 120b of the indian penal code. (1) in a case where the object of the conspiracy is to commit either an illegal act other than an offence, or a legal act by illegal means, or an effence to which the provisions of section 196 apply, unless .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-21-1961
Reported in : AIR1962SC981; [1962]Supp(2)SCR257; [1962]13STC236(SC)
..... any enactment so extended for the repeal or amendment of any corresponding law (other than a central act) which is for the time being applicable to that part c state', inasmuch as it was ultra vires the indian parliament. 7. parliament then passed the government of part c states act, 1951 (49 of 1951) on september ..... pradesh state legislature, by which the act was further amended, and stated that the extended act, as amended, owned its existence neither to parliament nor to the central government acting under the part c states (laws) act but to the vindhya pradesh laws (validating) act, 1952 (6 of 1952) and the vindhya pradesh amendment act, 1953 (9 of 1953). 15. ..... . we are considering the applicability of the central provinces and berar sales tax act as extended to vindhya pradesh. the vindhya pradesh amending act made only verbal changes, but did not alter the structure of the tax. no doubt, that act, contained certain provisions under which sales of building materials are taxable, and if .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-20-1961
Reported in : AIR1966SC1768; [1962]44ITR556(SC); [1962]Supp2SCR243
..... we have extracted earlier was not in the schedule as originally enacted but was introduced as an amendment by ordinance no. 42 dated february 28, 1946. the short title of this ordinance runs : 'this ordinance might be called the gwalior war profits tax (amendment) act, samvat 2002'. 17. further it would be noticed that in the explanation there is a ..... 's. 2(14)' in sch. i is a mistake or a misprint for 's. 2(16)' and it might be noted that in the corresponding schedule to the indian excess profits tax act, 1940, immediately after the title 'schedule i' occur the words 'see s. 2(19)' which in that enactment corresponds to s. 2(16) of the ordinance. ..... computation of the profits of the respondent to war profits tax under the ordinance, which it might be stated at the outset, was on lines very similar to the indian excess profits tax act, 1940. 3. the chargeable accounting period with which the appeal is concerned, is the period commencing from july 1, 1944, to october 16, 1944. the respondent .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-11-1961
Reported in : AIR1962SC1006; [1962]Supp2SCR1
..... the constitution of the united states of america the unconstitutionality of a retrospective tax is rested on what has been termed 'the vague contours of the 5th amendment.' whereas under the indian constitution that grounds on which infraction of the rights a property is to be tested not by the flexible rule of 'due process' but on the ..... the financial proposals of the government of india for the fiscal year beginning the 1st of april 1951. clause 7 of the bill made provision for the amendment of the central excise act (act 1 of 1944) by way of alteration of duties on 'tobacco manufactured and unmanufactured.' in particular, it provided that 'unmanufactured tobacco other than flue- ..... certificates in regard to the tobacco moved out from their warehouses from and after march 1, 1951. bill 13 of 1951 was passed into law as the indian finance act 1951 (act xxiii of 1951 on april 28, 1951 but as passed, changes were effected in the duty proposed in the bill, as a result of certain alterations .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-05-1961
Reported in : AIR1962SC694; [1962]Supp1SCR753
..... state of bombay [1959] supp. 1 s.c.r. 489 the constitutional validity of the bombay tenancy and agricultural lands (amendment) act 1956 (bombay act xiii of 1956) amending the bombay tenancy and agricultural lands act, 1948 (bombay act lxvii of 1948), was considered by this court. section 2(5) of the bombay land revenue code, 1879, had ..... government by being granted ryotwari pattas in respect of their former holdings. there was similar legislation in bihar - bihar act 1 of 1950, as also in some of the other states of the indian union. the validity of the several pieces of legislation was challenged in the respective high courts principally on the ..... proprietor, sub-proprietor, under-proprietor tenure-holder or other intermediary and any rights or privileges in respect of land revenue.' 65. in addition the first constitution amendment act also enacted by its s. 5 a further provision - art. 31b expressly validating the several enactments of the various states which were than under challenge .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-05-1961
Reported in : AIR1962SC723; [1962]Supp1SCR829
..... it must be deemed to have been in the constitution from the very beginning, i.e., january 26, 1950. the article was further amended by the constitution (fourth amendment) act, 1955 which was also made retrospective and therefore art. 31a as it stands today must be deemed to have been part of the constitution ..... cultivation involved heavy capital outlay in establishing, maintaining and protecting the arecanut trees. this recommendation of the sub-committee came up for consideration before the indian central arecanut committee on january 23, 1958, and was accepted. thus these proceedings show that fixation of ceiling on arecanut gardens would hamper production which ..... for his reason underplanting is taken up periodically. it appears further from the proceedings of the ninth annual general special and twelfth ordinary meetings of the indian central arecanut committee held on january 23, 1958, that the question whether arecanut gardens should be put under ceiling or not and whether there would .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-29-1961
Reported in : AIR1966SC1758; (1962)64BOMLR565; [1962]Supp1SCR700
..... did not take place on march 31, 1953 as had been anticipated by the appellant when he gave notice on march 11, 1952. in one sense the amending act which is undoubtedly a piece of beneficent legislation conferred on the respondents additional rights and these additional rights were conferred on them before the lease in their favour ..... for our decision is whether the appellant is entitled to eject the respondents even without complying with the statutory requirement as to the valid notice prescribed by the amending act xxxiii of 1952. 11. it would be noticed that though the lease originally was for five years, before the five years expired the duration of the lease ..... surrender shall be in writing and shall be verified before the mamlatdar in the prescribed manner.' 10. it is common ground that if the provisions of the amending act xxxiii of 1952 are applicable to the present proceedings the appellant would not be entitled to claim the ejectment of the respondents because he has not given any .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-21-1961
Reported in : AIR1962SC505; 1962(0)BLJR594; [1962]Supp1SCR505
..... the rules 1924, the provision for passage was part of the remuneration and it continued to be such even after the amendment of the rules in 1926. 19. the right to passage benefits was statutory, and was under the indian independence act in the nature of an allowance, or in any event privilege or facility paid in kind. it was expressly made part ..... statutory rules framed in 1924 passage benefits granted to persons employed in the indian civil service, their wives and children were expressly made part of the salary or remuneration. under the amendment of 1926, these passage benefits acquired the character of allowance, privilege or facility of office. by the act of 1935 (s. 247) privileges, inter alia as to remuneration under the government .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-21-1961
Reported in : [1963]Supp2SCR352; [1963]14STC375(SC)
..... of inter-state trade or commerce within the meaning of article 286(2) of the constitution of india (as it stood prior to the passing of the constitution (sixth amendment) act, 1956) and as such were not liable to the levy of bihar sales tax, or whether in view of the subsequent passing by parliament of the sales tax ..... trade and were of the kind contemplated in the explanation in art. 286(1) of the constitution before its amendment by the constitution (sixth amendment) act, 1956. in this judgment we shall be concerned with art. 286 as it stood before the amendment. 3. the contention of the appellant before the superintendent of sales tax, patna, who was the assessing authority, ..... retains a title to any goods as security for payment of price, be deemed to be a sale : provided further that notwithstanding anything to the contrary in the indian sale of goods act, 1930 (iii of 1930), the sale of any goods - (i) which are actually in bihar at the time when, in respect thereof, the contract of .....
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