Court : Allahabad
Reported in : 2000(119)ELT276(All)
..... m.c. agarwal, j.1. this is a reference under section 82b of the gold (control) act, 1968 made by the customs, excise and gold (control) appellate tribunal, new delhi at the instance of the applicant m ..... to m/s. hazari lal gauri shanker and there was contravention of the provisions of section 8(2) of the gold (control) act and section 36 of the act read with rule 13 and section 55 of the act. the collector, therefore, ordered the goods to be confiscated with an option to the owner ..... a fine of rs. 50,000/-. a penalty of rs. 25,000/-was also imposed on m/s hazari lal gauri shanker under section 74 of the act. the applicant preferred an appeal to the tribunal which was allowed only to the extent that the penalty was reduced to rs. 10 ..... ornaments weighing 1092.400 gms. and 20.900 gms. of old gold were found and seized as unaccounted gold in terms of section 66 of the act. both the aforesaid persons were present at the time of search and seizure and krishna gopal had at that time stated that the .....
Tag this Judgment!Court : Allahabad
Reported in : 1999(105)ELT562(All)
..... remedy of reference under gold (control) act, 1968 is not available to the assessee against the tribunal's order, inasmuch as the act stood repealed on 6-6-1990. in this connection, section 6 of the general clauses act, 1897 may be usefully referred. clause (e) of section 6 of that act when properly read, states that where any central act made after the commencement of the general ..... or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or punishment may be imposed as if the repealing act has not been passed.(emphasis supplied)3. from a perusal of section 6 of the general clauses act, it is clear that the remedy of reference will not be affected, which the petitioner may avail in accordance with law.4 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR2005All342
..... submitted that admittedly petitioners had never been allotted the land in dispute, but being unauthorised occupants, without resorting to the provisions of section 22(e)(ii) of the act, 1972 or section 27 of the act 1973, no demolition can take place. some of the petitioners had been tried in the criminal court for illegal encroachment but the ..... as is evident from the notice. instead of regularising their occupation, the encroachment removal drive has been started, that too without following the procedure prescribed under section 27 of the act 1973. more so, in some of the cases criminal proceedings had been initiated for encroaching upon the land in dispute which ended in acquittal. therefore, the ..... be drawn only where facts disclose no title in any party. (vide nair service society ltd. v. k. c. alexander, : [1968]3scr163 ).section 27 of the act, 1973 reads as under :-'order of demolition of building - (1) where any development has been commenced or is being carried on or has been .....
Tag this Judgment!Court : Allahabad
Reported in : [1970]78ITR491(All)
..... person to whom a summons under sub-section (1) of section 37 of the indian income-tax act, 1922 (11 of 1922), or under sub-section (1) of section 132 of this act, or a notice under sub-section (4) of section 22 of the indian income-tax act, 1922, or under sub-section (1) of section 142 of this act was issued to produce, or cause to ..... 19 months before the present petition was filed. 43. the circumstances indicate that both the commissioner of income-taxand the income-tax officers acted beyond the legitimate scope of section 132 of the act. there is force in the petitioner's complaint that opposite parties carried out indiscriminate search. the search and seizure constitute abuse of power ..... was a complete absence of application of mind. 40. in income-tax officer v. firm madan mohan damma mal, [1968] 70 i.t.r. 293 (all.) it was held that section 132 of the income-tax act, 1961, does not require specific mention by description of each particular document which has to be recovered on search. it .....
Tag this Judgment!Court : Allahabad
Reported in : 1983(14)ELT2116(All)
..... the meaning of the words 'given a notice' as used in section 79 of the gold (control) act, 1968 and sections 110(2) and 124(a) of the customs act. the division bench held that the notice contemplated by section 124 of the customs act and section 79 of the gold (control) act cannot be said to have been given unless and until it is ..... have to be returned. what is relevant under this provision is the giving of a show cause notice as contemplated under clause (a) of section 124 of the act. the provisions of section 124 of the act read as follows :'124. no order confiscating any goods or imposing any penalty on any person shall be made under this chapter unless the ..... the year 1981 is of no avail, for according to the respondents the notice was issued only on the 25th february, 1982. since the provisions of section 110(2) of the act had not been complied with, the seized goods were liable to be restored to the petitioner. consequently, the proceedings for confiscation of the goods or imposing .....
Tag this Judgment!Court : Allahabad
Reported in : AIR2003All43
..... regulation of buildings operation act, 1968 was enacted to provide for regulation of building operations in uttar pradesh with a view to preventing haphazard development of urban and rural areas. the aforesaid 1958 act provides for declaration of regulated area under section 3 and for constitution of a controlling authority under section 4.9. the 1972 act enacted to provide for ..... development of certain areas of uttar pradesh according to plan and for matters ancillary thereto. the object of the authority was clearly mentioned in section 7 of 1973 act. section 7 of 1973 act is quoted as below :--'7. object of the authority.--the objects of the authority shall be to promote and secure the development of the ..... of the state government, and includes any premises belonging to or taken on lease by or on behalf of-- (i) any company as defined in section 3 of the companies act, 1956, in which not less than fifty-one per cent of the paid-up share capital is held by the state government; or(ii) any .....
Tag this Judgment!Court : Allahabad
Reported in : [1971]41CompCas1055(All)
..... done or omitted to be done before such expiry and section 6 of the general clauses act, 1897, shall apply upon the expiry of this act as if it had been repealed by a central act.'19. pursuant to the first part of section 1(3) the act ceased to be in force on january 10, 1968, when the proclamation of emergency was revoked. admittedly, there is ..... no notification by the central government extending the period during which the act remained in force. but the second part of section 1(3) contains two provisions. it .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1974All82
..... principle, in my view, should also apply to the instant case.13. in the course of arguments counsel for the petitioners sought support from section 19 of the act in sustenance of their contention that because the petitioners were hereditary tenants on the date immediately preceding the date of vesting, they became sirdars and ..... court on the 30th day of june, 1952, and, that being the position, the petitioners cannot lay their claim on the basis of section 3 of the supplementary act.10. counsel for the petitioners contend in the alternative, that bhaiya durga prasad singh being competent to create leases after having obtained possession in ..... of consolidation, 1970 ah u 510) (fb). for these considerations, the petitioners' contention that by long adverse possession they had acquired sirdari rights under section 210 of the act cannot be accepted as correct.9. it was contended that the petitioners being in cultivatory possession of theland during the year 1359 fasli became adhivasis under .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1951All630
..... to transfer property under para. 11 of schedule 3 stands on the same footing as a minor or lunatic & therefore money paid under such contract cannot be refunded under section 65, contract act.' their lordships relied upon the decision of the judicial committee in gauri shankar v. chinnumiya, a. i. r. (5) 1918 p. c 168 : (46 cal. 183). ..... of para, 11 of schedule 3 to the civil p. c.15. the question then remains whether the pltf. should be required to pay any compensation under section 65, contract act. it runs as follows :'when an agreement is discovered to be void, or when a contract becomes void, any person who has received any advantage under such ..... alienation made by his father, can sue for setting it aside before the three years' period of limitation from the date of his attaining majority has expired & that section 6, limitation act, was applicable to him. the f. b. referred to several other english cases in which it was held that a posthumous illegitimate child of a workman was .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1956All583; 1956CriLJ1149
..... 5-1-1948.unless something had already been done prior to that date, no prosecution could commence under the defence of india rules after that date. section 102, sub-section (4), government of india act, under the provisions of which the prosecution which had already commenced may have been justified and continued, was itself repealed by the constitution on 26-1 ..... does not apply to the laws which had already been repeald or terminated or died a natural death by efflux of time. the result therefore is that section 6, general clauses act will not be available to keep alive or continue the prosecutions in respect of offences committed under the defence of india rules after the coming into force of ..... stage think it necessary to examine the question as to whether after the expiry of the defence of india rules they could or could not be tried under section 7 of the said act when the offence was committed at a time when the defence of india rules were in force.7. in the result, we see no force in .....
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