Court : Allahabad
Reported in : [1963]14STC386(All)
..... the question referred depends upon the interpretation of clause (2) of the notification no. s.t. ..... to which we have arrived above will also be consistent with the rule of construction of statute that when a class of persons are selected for enjoying a benefit conferred by the statute then the clauses in the statute providing any exception 'ought to be construed strictly so that the real intention of the statute conferring the benefit should be available to as large a class of persons as intended ..... us in this reference has proceeded on the basis that as cooked food included sweetmeats and confectionery, only such sale of confectionery would fall out of the exemption clause where the confectionery was sold in sealed containers and it was submitted that the word 'sealed' used in clause (2) of the notification should be given the meaning as was held by the judge (appeals) and on the facts established in the case the turnover of the ..... sri shanti bhushan, the learned senior standing counsel appearing for the tax authorities, however, contended that the word 'seal' in that clause should be given its ordinary popular meaning, namely, to close securely any vessel or container by any kind of fastening or covering that must be broken before access can be obtained and submitted that on the ..... on behalf of the 'tax authority' it was submitted that the word 'sealed' used in clause (2) was intended to cover the sale of confectionery or sweetmeat in securely packed containers and thus should be given .....
Tag this Judgment!Court : Allahabad
Reported in : (1995)IIILLJ191All; (1992)1UPLBEC25
..... the interpretation of clause (d) of sub-section (1) or section 16 as amended by section 21 of the employees provident fund and miscellaneous provisions (amendment) act, 1988 (hereinafter referred to as the amending act) is the subject matter of this petition.2 ..... , 1970-2-llj 64 the controversy was whether for applying clause (b) of subsection (1) of section 16 of the act, the period of infancy was to be calculated from 9th november, 1957, when the establishment first began or from 13th november, 1982, when the employment of 20 or more workmen first commenced ..... they were also used by parliament in clause (b) of sub-section (1) of section 16 of the act. in r ..... former and five years in the case of the latter, from the date on which the establishment is, or has been, set up'.section 21 of the amending act, as relevant, reads:'in section 16 of the principal act--(i) in sub-section (1), for clause (b), the following clause shall be substituted namely:.................................................................. ..... however, in view of the provisions as contained in clause (b), of sub-section (1) of section 16 of the act, as they then stood, the provisions of the act were not applicable to it for the time being.3 ..... if it was intended to apply the clause to new establishment the words 'is set up' would have been ..... the last 13 words of the clause 'from the date on which the establishment is, or has been, set up', show both cases where the establishment is new and where the establishment is old .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1953All528
..... as i read the relevant clause i interpret it to mean that the panchayat court can entertain a suit for possession of movable property and also for the price thereof. ..... having given my best consideration to this contention, i am of the opinion that section 64 (b) does not admit of such a restricted interpretation. .....
Tag this Judgment!Court : Allahabad
Reported in : [1988]115ITR872(All)
..... thetribunal merely proceeded on the basis of its interpretation of clause 10 which, as observed above, was not correct. ..... at the instance of the assessee, the tribunal has referred for ouropinion the following question of law : 'whether, on the facts and circumstances of the case, the tribunal was right in holding that clause 10 of the partnership deed prevented the outgoing partner from claiming any share in the benefits earned on account of exports for the period of partnership and in holding on this ground that the payment was in the nature of ..... the question as formulated by the tribunal and referred for our opinion proceeds on the finding that clause 10 prevented the partners from claiming any share in the benefits earned on account of export for the period of partnership and on the basis of this finding the conclusion was that it was diversion of income after it had ..... 4 of its order observed: 'in our view there is substance in the stand taken by the learned authorised representative of the department as we have seen that theassessee has paid this amount against the stipulation in clause 10 of the partnership deed where it has been agreed upon 'that if party no. ..... 2 will have no right to do the things mentioned in the earlier part of clause 10, while the partnership business was to be conducted by party no. 1. ..... in other words, the prohibition contained in clause 10 related to the non-interference in continuance of business by party no. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1929All404
..... the learned advocate for the respondents has contended that the true interpretation of clause 12, of the deed is that the choice of a boy from the persons belonging to the three classes in the prescribed order of propriety was not mandatory but merely directory, that is to say, that if that condition was ..... is also not disputed that in his lifetime madhuri saran did not act according to the provisions of clause 4 in the deed of waqf and appoint anyone from among the descendants of his ancestors as his ..... we have already pointed out that in view of the provisions of clause 17 there would be no actual devolution of shebaitship on any heir-at-law of ..... was family property and the waqf became operative only after madhuri saran gave his consent to it on his attaining majority, he must be deemed to be one of the founders of the waqf and therefore under clause 14 of the document he was entitled to modify its conditions. ..... support is sought from the provisions in clause 14 where a power was reserved to the executant to make modifications ..... having examined the language of clause 12 we are unable to accept ..... but here we have in clause 17 an express provision that if at any time no mutawalli, appointed according to the prescribed directions be alive and in existence then the proper authority should nominate a trustee in the face of such a clear position it is impossible to ..... under clause 12 there were directions laid down for making a will authorizing the widow of a trustee to adopt a boy according .....
Tag this Judgment!Court : Allahabad
Reported in : (2009)IVLLJ120All
..... included any such persons-(i) who, being employed or engaged in a supervisory capacity, draws wages exceeding sixteen hundred rupees per mensem; or(ii) who is employed or engaged mainly in a managerial or administrative capacity.explanation: for the purpose of this clause the wages per mensem of a person shall be deemed to be the amount equal to thirty times his total wages (whether or not including, or comprising only of, commission) in respect of the continuous period of his service falling within the ..... normally non-obstante clause operates to remove obstacles contained in relevant existing laws which come in the way of giving effect to the provisions contained in the enactment to which non-obstante clause is attached but non-obstante clause cannot be construed to widen the scope and effect of enactment to which the non-obstante clause is attached nor can non-obstante clause be interpreted to water down the natural scope and effect of the enactment to which it is attached. ..... , by notification in the official gazette, extend the provisions of this act or any of them to the payment of wages to any class of persons employed in any establishment or class of establishments specified by the central government or a state government under sub-clause (h) of clause (ii) of section 2:provided that in relation to any such establishment owned by the central government, no such notification shall be issued except with the concurrence of that government. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1928All150; 118Ind.Cas.577
..... holding the view that i do of the true interpretation of clause 6, section 439, i have gone into the evidence with a view to find for myself whether the conviction of badan singh can be sustained, and after giving my anxious consideration i have come to the conclusion that the ..... to give effect to the arguments of the learned government advocate would be to introduce in clause 6 the words 'in law' after the words 'against the conviction' words which are not there. ..... the scope of clause 6 is unlimited and i find no warrant for restricting the scope of that clause in the manner suggested by the learned government advocate.14. ..... he maintained that clause 6 section 439, criminal p.c. ..... by clause 6, section 439, it is intended to give a person, to whom notice has been issued why his sentence should not be enhanced, the right of showing, by arguments a fortiori not only that the sentence should not be enhanced, but .....
Tag this Judgment!Court : Allahabad
Reported in : (1912)ILR34All20
..... we are of opinion that upon a correct interpretation of clause 2 of section 48 of the code of civil procedure, the effect of the proviso embodied in that clause is that the bar to execution created by the first clause of the same section is removed for a period of twelve years from any date on which it is held that the judgment-debtor has by fraud prevented the execution of the decree. ..... but it seems to us that the learned judge who decided that case has not given due effect to the words ' nothing in this section shall be deemed' at the beginning of clause 2, section 48 of the code of civil procedure. .....
Tag this Judgment!Court : Allahabad
Reported in : (1888)ILR10All350
..... in order to interpret this clause, it is important to realize that the preamble of the act itself, whilst making provision as to limitation governing 'suits' and 'appeals,' expressly limits the scope of the enactment to 'certain applications. ..... it seems to me that the terms in which the learned judge gave sanction in this case complied sufficiently with the provisions of this clause, because it specifies the court and the occasion on which the offence is alleged to have been committed. mr. ..... niblett relies on the general provisions of article 178 of the second schedule of the limitation act (xv of 1877) and contends that the clause gives indications of a period of three years within which such application should be made. .....
Tag this Judgment!Court : Allahabad
Reported in : [1962]46ITR970(All)
..... - in this reference under section 66(1) the question which has been referred for the opinion of the court is :'whether, on a true interpretation of clause (xv) of sub-section (2) of section 10 of the indian income-tax act, the expenditure of rs. .....
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