Court : Allahabad
Reported in : 2000(4)AWC2829; (2000)3UPLBEC2537
..... it is clear that the right to sell the stamps is created by grant of a licence under the indian stamp act and the rules framed by our state under that act and thus the exercise of the right to sell the stamps is subject to the terms and conditions imposed by the statute and no fundamental right is infringed by imposition of terms and condition. ..... - (i) the professional or technical qualifications necessary for practising any profession or carrying on any occupation, trade or business, or (ii) the carrying on by the state, or by a corporation owned or controlled by state, of any trade, business, industry or service, whether to the exclusion, complete or partial, of citizens or otherwise. ..... stamp rules, 1942 (hereinafter referred to as the rules] ultra vires articles 19(1)(g) and 21 of the constitution of india is the solitary question which requires our adjudication in this writ petition filed by the stamp vendors association, varanasi, with twoprayers (i) to quash .....
Tag this Judgment!Court : Allahabad
Reported in : 2006(3)AWC2628
..... difficult and also regard being had to the fact that as a matter of fact, the genesis of recommendations made was the resolution of land management committee containing very few signatures and no such statistics were supplied in the instant case as in the case referred to above so as to lend justification to the exercise of power by the director of consolidation under section 6 of the u.p. ..... case in which the government of maharashtra issued a draft notification under section 3(3) of the bombay provincial municipal corporation act, 1949 and thereby proposed the formation of kalyan corporation by merging of municipal areas of kalyan, ambarnath domoivali and ..... contra, learned standing counsel propped up the impugned order passed in exercise of power under section 6 of the act stating that on the basis of various reports and records submitted at his end, he rightly passed the ..... of director of consolidation, a division bench of this court in the above noted decision observed that 'when the director of consolidation issues a notification under section 4 or 6 of the act, he performs neither a quasi-judicial function nor exercises any administrative power but performs a legislative function. ..... in so far as ground (c) is concerned, it spells out that that notification under section 4 of the act can be cancelled if the village is so torn up by party factions as to render proper consolidation proceedings in ..... submission, ratio of the decision in agricultural and industrial syndicate ltd. v. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1955All167; [1955]27ITR100(All)
..... is a company known as central distillery and chemical works limited, meerut, incorporated under the indian companies act on 14-10-1935, on 1-2-1937, the assessee company entered into a managing agency agreement with messrs. ..... licence for the manufacture of industrial alcohol, chemicals etc. ..... point out that the appeal before the tribunal arising out of the excess profits tax assessment was not separately dealt with, though the provisions under the income-tax act and the excess profits tax act are not exactly identical. ..... defence of india rules -- rule 81, sub-rule (3)-- the governor issued a notification on 27-3-1942, authorising the excise commissioner, u. p. ..... exercise control over the work of the company with effect from 1-4-1942. ..... two connected references, one of them being under section 66(2), income-tax act and the other under section 21, excess profits tax act. ..... question, the tribunal held that the amount payable as remuneration and commission to the managing agents was capital expenditure and could not, therefore, be claimed as an allowable expenditure under section 10 (2)(xv), income-tax act. ..... the facts and in the circumstances of this case the expense so claimed wasan expenditure in the nature of capital and hence not admissible under section 10(2) (xv), income-tax act?'3. ..... statement of the case as also in the appellate order of the tribunal related only to the income-tax reference and no facts have been given as regards the reference made under section 21, excess profits tax act.2. .....
Tag this Judgment!Court : Allahabad
Reported in : 2002(1)AWC709; (2002)1UPLBEC475
..... regulation of sources of water supply for drinking purposes ; (l) regulating the construction of a new building or the extension or alteration of any existing building ; (m) assisting the development of agriculture, commence and industry ; (n) rendering assistance in extinguishing fire and protecting life and property when fire occurs ; (o) the administration of civil and criminal justice : (p) the maintenance of such records relating to cattle census, population census ..... and other statistics as may be prescribed ; (q) maternity and child welfare and promotion of family welfare ; (r) allotment of places for storing manure (and for tanning and curing of hide) ; (s) fulfilling any other obligation imposed by (or under this act or) by any other law on a gaon sabha ; (t) the maintenance and control of class (1) and ..... authority as may be empowered by it in this behalf shall appoint a secretary from amongst the employees referred in clause (b) of sub-section (1) or sub-section (2) of section 25, who shall act as secretary of such gram panchayat or gram panchayats the gram sabhas concerned and nyaya panchayats within whose territorial limits such gram panchayats are situated and perform such other duties as may be specified by ..... industries : (a) assisting in the development of agricultural and commercial industries ..... industries : (a) assisting the development of small industries ..... industries .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1997All259
..... union of india, the supreme court was concerned than an industry and affected the water of the wells, streams and acquifers in a village in rajasthan. ..... one aspect which he brought out glaringly was the fact that in the environment (protection) act, 1986, in fact, for all practical purposes, there is no representation of any agency to co-ordinate with his department on the subject which hasengaged the attention of the court. ..... the commissioner, garhwal division, has collected statistics on how the plastic finds itself in unscheduled garbage-dumps and the source from where it originates. ..... consequently the polluting industries are 'absolutely liable to compensate for the harm caused by them to villagers in the affected area, to the soil and to ihe underground water and hence, they are bound to take all necessary measures to remove sludge ..... a little more obligation will need to go along with the hotel industry run by the state. ..... the surroundings are beautiful and this village has been used by the film industry. ..... the commissioner, garhwal, has placed before the court a copy of the act which has been passed recently by himachal pradesh. ..... he mentioned that he has not come across any officer taking the obligation under this act and exclusively for this purpose. ..... the court is informed by a report that the name of the legislation which is on the anvil arid is being drafted, will be uttarkashi environment protection and pollution control act, 1996. ..... the act is yet to be enforced. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1961All487; [1962]44ITR94(All)
..... it. a joint hindu family is a unit to which no outsider can be admitted by agreement; it is a status which can only be acquired by birth or by adoption and the head or karta of that family has certain rights and while acting within those rights, he can bind every member of the family by his actions or deal with the joint family property which though it does not belong to him and belong to all, he has been given ..... ? on behalf of the income-tax department it has been contended, firstly, that entry 86 of list i of the seventh schedule of the constitution enabled the union parliament to enact section 3 of the act, and secondly, that if the imposition of the tax could not be justified under that entry, in any case, such a tax could be provided for by virtue of the provisions of article 248 of the constitution ..... think, correct to say that in taxation legislation prior (and subsequent) to the constitution of india a hindu undivided family has been separately treated and provision has been made both in the income-tax act and business profits tax act and in the different finance acts to charge a joint hindu family on its own footing and it has been made liable to tax as a hindu undivided family, expressly so designated. 4. ..... . thus it has come to be that the transforming consequences resulting from the pervasive industrialization of life find the commerce clause appropriate for instance, for national regulation of an aircraft flight ..... . struthers, (1942) 319 us 141 : ..... ., (1942) 320 us 118 .....
Tag this Judgment!Court : Allahabad
Reported in : [2003]130STC202(All)
..... it is averred and shown that this imposition, in fact, makes inroads into the tobacco industry taken over under the tobacco boards act, 1975, merely passing of the said act by itself does not restrict the state legisla-ture from imposing tax within its permissible field under ..... luxury tax in this state, which is not in other states, keeping in view the commodity being declared as a commodity of special importance under section 14 of the 1956 act, limiting imposition of sales tax at 4 per cent in inter-state sales coupled with the 1957 act preceded by taxation inquiry commission reports including letter of the finance minister, affects the free-flow of this commodity or it impedes its movement within the meaning of article 301. ..... ordinance is also void since it purports to legislate in respect of tobacco, the control of this industry has been taken over by the parliament by passing of the tobacco boards act, 1975 and the entire field being covered by it the state was not competent to legislate ..... no other averment in the petition, field of legislation, when tobacco industry is taken over under an act of parliament and that of state to impose luxury tax, is different. ..... once the parliament has passed tobacco boards act, 1975 by virtue of section 2 the entire tobacco industry has been taken over by the central ..... is void as it purports to legislate in respect of tobacco, the control of this industry has been taken over by parliament by the passing of the tobacco boards act, 1975 11. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1964All488
..... or on behalf of the provincial government or by an officer of the provincial government on behalf of the central government and the circumstances are such as to render the provisions of section 19 (1) of the act applicable, the collector of the district in which such property is situate shall, in accordance with the instructions issued from time to time by the provincial and the central government, determine the amount of compensation paid ..... ' clause (2) of section 299 of the government of india act, 1935 (hereinafter referred to as the 1935 act) provides:'(2) neither (he federal nor a provincial legislature shall have power to make any law authorising the compulsory acquisition for public purposes of any land or any commercial or industrial undertaking, or any interest in or in any company owning, any commercial or industrial undertaking, unless the law provides for the payment of compensation for the property acquired ..... made in the amount fixed by the naib tahsildar jwala prasad was that, whereas the former had applied multiples which were applied to land acquired in 1942, the arbitrator applied the multiples which were made applicable in the year 1946, to other land acquired. ..... have given to that word in the two decisions mentioned above.in our judgment, the rationale of these cases is that the award made under section 11 of the land acquisition act is in the nature of an offer and not that it is an offer in the same sense in which an offer is made under rule 4 of the u. p. ..... 1942 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1985All242
..... the law on the subject has been very succinctly considered by the learned single judge in the ellora industries case : air1980delhi254 (supra) in the following words : 'a word appeals to the ear more than the eye ..... the defendants denied all the allegations in the plaint and alleged that the name of 'bata' was registered under the trade marks act, 1940 in respect of canvas, rubber, leather shoes, rubber monlith (foot-wear) rubber heels, rubber sole, rubber plates, leather soles, half soles, wooden heels, heels, socks and ..... relating to passing off are thus governed by common law, section 27(2) of the act lays down that the act does not affect the rights of action relating to passing off goods. ..... 'passing off is also referred in section 105(c) and section 106 of the act the former refers to jurisdiction of courts to try suits for passing off arising out of the use of any trade ..... were of a very high order and its reputation was built on the quality of its products and its dealing and the user of the name 'bata' to their product by the defendant-respondents was a fraudulent act to deceive the purchasers and to capitalise on the name of 'bata'. ..... the case of ellora industries v. ..... before the enactment of the trade marks act, 1940, the plaintiff-company had a declaration registered in the office of the registrar of assurance, calcutta, asserting its exclusive right to the user of the sole name 'bata ..... 1942 and the trade mark stands duly ..... of the fourth schedule of the trade marks rules, 1942. .....
Tag this Judgment!Court : Allahabad
Reported in : 2005(3)AWC2601; 2005(2)ESC1116
..... when, however, the court disposes of a case without adverting to or applying its mind to a provision of law which gives it jurisdiction to act in a particular way, that may amount to an error analogous to one apparent on the face of record sufficient to bring the case within the purview of order 47 rule 1, civil procedure code.'15. ..... in thungabhadra industries ltd. v. ..... (b) the court failed to notice that before issuing the order of appointment dated 26/6/1993, no prior approval as envisaged under regulation 101 of chapter iii of regulation framed in intermediate education act had been obtained from the district inspector of schools. ..... : 1979crilj908 ; and green view tea & industries v. ..... on 29th april, 1942, it was admitted by the pleader of the applicants that all these properties related to the estate of kunj behari and that so far as the debtors were concerned, they were owners of only two properties mentioned in the ..... the party must satisfy the court that the matter or evidence discovered by it at a subsequent stage could not be discovered or produced at the initial stage though it had acted with due diligence. ..... a new and important matter or evidence which could not be produced at the earlier stage, the condition precedent for entertaining the review would be to record the finding as to whether at the initial stage, the party has acted with due diligence. .....
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