Court : Allahabad
Reported in : AIR1954All291; [1954]25ITR472(All)
..... be income derived from property. he has, therefore, urged that the assessee can, in no case, claim any exemption of income from business made before the amendment of the indian income-tax act in 1939.59. the reliance placed on the english cases, as we have already said, is wholly unjustified in view of the fact that the language of ..... income was so taxable. it must be remembered that, at the time when that case came up, the amendment of the indian income-tax act had not been made and 'the act had to be interpreted as it stood before its amendment in 1939. it was not disputed by eminent counsel appearing in the case, nor was it doubted by their ..... sought to tax the fees but the profits.57. the language of. the indian income-tax act was entirely different from the language of the english act, before the amendment of the indian act in 1939. section 4(3) before its amendment in 1939 was as follows : 'section 4(3)-- this act shall not apply to the following classes of income-(i) any income derived .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All728
..... claim to have passed it in exercise of powers conferred by any enactment.22. i hold the amendment act to be 'ultra vires' the u.p. state legislature.23. the amalgamation order, clause 17 (c) lays down that 'references in any indian law to either of the existing high courts by whatever nameshall, unless the context otherwise requires, be ..... the new high court. the state government purporting to act under section 1(3) of the indian bar councils act, issued a notification on 24-5-1952 applying the provisions of ss. 7 to 16 of the bar councils act, to the new high court with immediate effect.the state amendment act provided that until a bar council had been established for ..... high court at allahabad or the chief court of avadh to practise in the new high court. the state legislature of uttar pradesh amended the indian bar councils act, 1926, in 1950. the effect of the amendment was that the old bar councils of allahabad and avadh were dissolved and provision was made for the creation of a new bar .....
Tag this Judgment!Court : Allahabad
Reported in : 1954CriLJ1485
..... claim to have passed it in exercise of powers conferred by any enactment,22. i hold the amendment act to be 'ultra vires' the u. p. state legislature.23. the amalgamation order, clause 17(c) lays down that 'references in any indian law to either of the existing high courts by whatever name shall, unless the context otherwise requires, ..... the new high court. the state government purporting to act under section 1(3) of the indian bar councils act, issued a notification on 24-5-1952 applying the provisions of sections 7 to 16 of the bar councils act, to the new high court with immediate effect.the state amendment act provided that until a bar council had been established for ..... court at allahabad or the chief court of avadh to practise in the new high court. the state legislature of uttar pradesh amended the indian bar councils act, 1926, in 1950. the effect of the amendment was that the old bar councils of allahabad and avadh were dissolved and provision was made for the creation of a new bar .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All362
..... not be entitled to remove him unless he has reserved the power of such a removal. learned counsel has, however, admitted that it is not open to a wakif to amend the 'wakf' deed itself by changing its provisions and, if by the second deed he has attempted to change the nature or character of the 'wakf', and that portion ..... .49. sir iqbal ahmad for the respondents did not consider it necessary to refer us to any authoritative text book on this subject. he cited certain decisions of various indian high courts and contended that the islamic law is such an archaic system that it is unnecessary and unprofitable to consider it in the light of rational principles. it is ..... urged that by reason of sub-section (2) of section 8, the property must 'be deemed to be evacuee property declared as such within the meaning of this act'. even the acts and ordinances referred to required an investigation to be made, however summary it might be, before the property vested in the custodian and it is no one's case .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All257
..... the matter of transport trade-is not a reasonable classification. i further find that article 19(1)(g), (6) was amended by the constitution first amendment act of 1951, and the effect of the amendment is that an exclusive right to trade by a state or by a corporation owned or controlled by a state, even to ..... these days, these monopolies are rendered invalid by the provisions of article 14 of the constitution.section 18 of the indian railways act, section 4 of the indian post offices act, and section 4 of the indian telegraph act virtually confer a monopoly on the union or the state governments in the matter of these services. these facts clearly ..... , in our opinion, probably be going too far to say that in the circumstances of today, section 18 of the indian railways act, section 4 of the indian post offices act, and section 4 of the indian telegraphs act are invalid because they prohibit, or tend to prohibit the carrying on certain occupations, trades or businesses by citizens. we .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All343
..... could be terminated at the pleasure of the crown, unless the appointment was made under some statute which provided otherwise. the government of india act was amended in 1919. whereby section 96-b was introduced in that act. under section 96-b the power of the crown to dismiss government servants at pleasure was made 'subject to the provisions of the ..... . the third point urged by the applicant is that he was not governed by the new rule 465 as amended in the year 1943 because he entered service in 1923. this contention has no force. under the government of india act of 1919, the secretary of state had the power to make rules for the recruitment and conditions of service ..... just as in relation, to indian statutes it is embodied in section 21 of the general clauses act, 10 of 1897, and in relation to acts of the state of uttar pradesh it is embodied in section 27 of the u. p. general clauses act. therefore the authority which made rule 485 had also the authority to amend it. it has not been .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All393
..... force on 1-7-1924. it has been amended from time to time by the following acts: the repealing and amending act (37 of 1925), the repealing act (12 of 1927), the indian mines (amendment) act (13 of 1928), the indian mines (amendment) act (21 of 1931), the indian mines (amendment) act (5 of 1935), the indian mines (amendment) act (11 of 1936), & the indian mines (amendment) act (29 of 1937). barring these acts, the learned advocate general contends that there ..... is no act of the legislature concerning itself with mines .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All557
..... was acquitted on the charge already framed against him. there was an appeal against the order of acquittal and it was said that the judge was wrong in refusing to amend a charge at the suggestion made by the prosecution. the judgment shows that what the court considered was whether the discretion exercised by the sessions judge was or was not ..... every such offence.'it is not denied that the applicant could have been tried at one trial for offences under sections 466, 477a and 409, penal code, if the alleged acts were so connected together as to form the same transaction, as in the present case. what is objected to is that three offences under section 466 could not be combined ..... with and try him at one trial for any number of offences of the same kind not exceeding three in number. section 235 provides that :'if, in one series of acts so connected together as to form the same transaction, more offences than one are committed by the same person, he may be charged with, and tried at one trial .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All624
..... amended, runs as follows :'nothing hereinafter contained shall authorise any court ........ to make decrees for dissolution of marriage except where the parties to the marriage ..... it refused to accept that decision as authority and adhered to the view that the indian courts had jurisdiction to pass decrees for dissolution of marriage in respect of couples domiciled in england.11. to put an end to this unsatisfactory state of affairs, the legislature intervened and passed the indian divorce (amendment) act (25 of 1926). the relevant clause of section 2, as .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All538; (1954)IILLJ279All
..... itself to the court of enquiry by the government of uttar pradesh by its notification, dated 11-1-1950 as subsequently amended, was not in accordance with law. the function of a court of enquiry under the industrial disputes act (act no. 14 of 1947) is merely to report on any matter appearing to be connected with or relevant to the industrial ..... in several decisions of this court, bonus is not in the nature of an 'ex gratia' payment and it must be treated as comprised in the terms of employment.'in -- 'indian hume pipe co., ltd. v. e. m. nanavaty air 1947 bom 42 (f), a division bench of the bombay high court had to consider the question whether a dispute ..... these writ petitions, started making various demands and, on 16-12-1949, a notice was served on their behalf on the various sugar factories in u. p. by the indian national sugar mills workers' federation, lucknow. the demands were six in number but it is not necessary to enumerate all of them as the petitioners in those cases seek redress .....
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