Court : Mumbai
Decided on : Sep-18-1961
Reported in : (1961)63BOMLR1011; [1963]47ITR214(Bom)
..... on the first day of april, 1949. section 5 provided that the amendments specified in the first schedule shall be made in the indian income-tax act, 1922, and shall be deemed to have been made therein with effect from the 1st day of april, 1949. the ..... this ordinance, were extended and brought into force in all the merged states. sub-section (2) of section 3 of the ordinance provided that the indian income-tax act, 1922, and the indian finance act, 1949, and all rules and orders made thereunder, shall operate as if they had been extended to and brought into force in all the merged states ..... amendment to the income-tax act, mentioned in the schedule, introduced a proviso to clause (3a) of section 2 of the income-tax act, i.e., the definition of 'british india .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-18-1961
Reported in : AIR1963P& H225
..... prevail over the general, the powers conferred under section 48 cannot he affected by the provisions embodied in clauses (i) and (j) of section 10(2) of the act.the effect of an amending act was considered in d. r. fraser and co., ltd. v. minister of national revenue, 1949 ac 24, and it was observed at page 33 that when an ..... amending act altered the language of the principal statute, the alteration must be taken to have been made deliberately. that rule, which is firmly established in the law of interpretation of ..... or other authority. (3) for the purposes of this section, a sum shall be deemed to be payable to the custodian notwithstanding that its recovery is barred by the indian limitation act, 1908, or any other law for the time being in force relating to limitation of actions.' the previous pronouncements related to the ambit and scope of the old section. .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-18-1961
Reported in : (1962)ILLJ183Cal
..... longer be said to have repealed and re-enacted it.this contention was based, in my view, on a mistaken notion of the scope and effect of a repealing and amending act. such acts have no legislative effect, but are designed for editorial revision, being intended only to excise dead matter from the statute book and to reduce its volume. mostly, they expurgate ..... repealed'.14. i need notice here that the view of chakravartti, c.j., in khuda bux case 1954--ii l.l.j. 13 (supra) on the effect of repealing and amending act was referred to with approval by the supreme court in jethanand betab v. state of delhi : 1960crilj160 .15. sri rabindra nath mitter tried to get rid of the difficulty created ..... a manufacturing process is being carried on without the aid of power, or is ordinarily so carried on, but does not include a mine subject to the operation of the indian mines act, 1923 (iv of 1923), or a railway running shod.11. under the provisions of section 8 of the general clauses .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-13-1961
Reported in : AIR1962P& H167
..... this petition, set aside the judgment of the trial court and hold that there award in question requires to be stamped in accordance with the provisions of the indian stamp act before it is filed and made a rule of the court. in the circumstances of this case, however, i would leave the parties to bear their own ..... , they filed the present application in the court to the subordinate judge, 1st class, delhi, under section 6 of the arbitration (protocol and convention) act and section 17 of the indian arbitration act for the enforcement of the foreign award. the petitioner raised a preliminary objection that the award was inadmissible in evidence, having not been duly stamped. the ..... order(1) the only question for decision in this revision petition is whether a foreign award has to be stamped in accordance with the provisions of the indian stamp act, 1899, before it is filed and made a rule of the court in india.(2) it appears that there was some dispute between the respondent, messrs. m. .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-13-1961
Reported in : (1962)64BOMLR201; [1962]46ITR1023(Bom)
..... effect, that the exemption given by the notification issued in 1922 had become obsolete by reason of the subsequent amendments in the income-tax act. the petitioner, therefore, filed an application to the then high court of judicature at nagpur for an appropriate writ under articles 226 and 227 of the ..... to consider the nature of the claim made on behalf of the petitioner which is based on the notification first issued on march 21, 1922, and thereafter amended from time to time. the relevant portion of the notification reads thus : 'the following classes of income shall be exempt from the tax payable under the said ..... , that was exempt from assessment by reason of the provisions of notification no. 878-f, dated march 21, 1922, as amended from time to time up to date, issued under section 60 of the income-tax act by the central government. the income-tax commissioner refused to interfere with the order passed by the income-tax officer holding, in .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-12-1961
Reported in : AIR1962SC263; [1962]3SCR547
..... of purchase and sale of gur and other commodities inter alia at meerut. traders like the petitioner had combined together to form a company registered under the indian companies act under the name 'kaisergunj beopar co. (p) ltd'., meerut. the function of this incorporated body was, inter alia,, to regulate forward transactions in the ..... ought to be complied with by associations before recognition was granted and provision was made in section 6(3) for the rules of the association not being amended except with the approval of the central government. complementary to this was the provision contained in section 10 which empowers the central government to direct rules ..... by prof. corwin that 'the protection afforded by this clause does not today go much, if at all, beyond that afforded by section i of the fourteenth amendment (against deprivation of life, liberty or property without due process of law) '. the learned another proceeding to quote from the decision in atlantic coast line co. .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-12-1961
Reported in : [1963]49ITR82(Cal)
..... lawfully claim to be 'a company in which the public are substantially interested' within the meaning of the last proviso to section 23a of the income-tax act before the amendment of 1955 read with the explanation appended to sub-section (1) of section 23a. a company in which the public are interested are exempted from the ..... cases including one in raghuvanshis case, the relationship of husband and wife was the subject of a decision. other relationships were examined in different decisions. whether in indian social context husband and wife constitute a kind of relationship which ipso facto or prima facie indicates a control of the wife by the husband may be a ..... control exercisable by the husband on the wife in respect of the above shares. the tribunal negatived the contention by the following observations :'in the ordinary way of indian society, husband and wife can be grouped together as a group of individuals having unity of purpose and unity of interest, and it will be only reasonable .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-11-1961
Reported in : AIR1962SC219; [1962]3SCR515
..... service was, by these rules, conferred upon the financial commissioner. after the enactment of the government of india act, 1935, section 9 of the punjab land revenue act was amended by the adaptation of indian laws order, 1937, and the power of the financial commissioner to make rules under section 9 was abrogated ..... commissioner ceased to have any power to make rules regulating the appointment and dismissal of tehsildars because of the amendment of the punjab land revenue act, 1887 by the government of india (adaptation of indian laws) order, 1937 and the authority derived by the financial commissioner under those rules to dismiss tehsildars was ..... the petition, allowed it holding that the tehsildari rules ceased to operate since the amendment of section 9 of the punjab 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 .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-11-1961
Reported in : AIR1962P& H121
..... had been created was completed as soon as the drafts were dispatched under the terms soon as the drafts were despatched under the terms of section 201,indian contract act, and the fiduciary relationship then came to an end and consequently the alliance bank was simply a credit of the amritsar bank entitled to receive payment ..... as a preferential creditor. after considering the law on the point the learned judges of the division bench accepted the appeals of suganchand and co. and the indian mutual life association and ranked them as preferential creditors, but dismissed the appeal of the canara bank limited. the ratio of the decision in favour of two ..... returned unpaid with the endorsement 'no advice. present again.'(9) in the third case the hanuman bank had apparently been acting as agent for the collection of premiums through its various branches for the indian mutual life association. the premiums thus collected by the branches were to be remitted monthly by drafts payable at madras and .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-08-1961
Reported in : AIR1962P& H239
..... movable and immovable (including claims due to him) which are not liable to attachment either under the code of civil procedure 1908 (act v of 1908), as amended by section 31 of the act or under any other law for the time being in force a specification of the values thereof and of the places where the same ..... applications and applications dismissed under order ix, rule 3 of the code. of course, the bar of limitation would operate by virtue of the provisions of the indian limitation act, but that has nothing to do with the maintainability of the application. therefore, in view of the clear provisions of the code which do apply to all ..... further application for the same purpose shall lie.'section 53 makes the indian limitation act applicable and is in these terms:'53. subject to the other provisions contained in this act, the indian limitation act, 1908 (ix of 1908), shall apply to the institution of any proceeding under this act, and, for the purpose of determining and computing the period of .....
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