Court : Supreme Court of India
Reported in : [1963]3SCR809
..... on a petition filed by some of the assessees, the kerala high court held that the state of kerala had no authority to levy tax on agricultural income which accrued before november 1, 1956, from lands situated in the madras area and that the assessments for 1957-58 were not sustainable under the act even in respect of income which arose after november 1, 1956, on the ground that the previous year, as defined under the act, ..... in these circumstances, can it be said that there was no reasonable nexus between the classification and the object of the legislation the object of the legislation thus was to impose agricultural income-tax on assessees in the madras area and also in respect of the period between november 1, 1956, and march 31, 1957, which could not be done under pre-existing law. ..... by reason of the decision of the kerala high court, agricultural income-tax could not be imposed in respect of income accrued to assessees in the madras area between april 1, 1956, and march 31, 1957, and it was also not possible to tax them for their income even for that part of the year after it became part of the kerala state : with the ..... the next argument is that there is discrimination between assessees in kasaragod area and those in the rest of the madras area in that in the case of arecanut the assessees of madras area, other than kasaragod taluk, would be in a better position as they gather their crops before november. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1993KAR2605; 1994(3)KarLJ378
..... to the extent of reliefs granted to them subject to the rider attached to declarations issued in their favour as indicated hereinafter.4) writ petitions filed by the occupants of ryotwary patta lands in old madras area now comprised in karnataka state will also stand allowed to the extent of the reliefs granted to them subject to the riders attached to declarations issued in their favour as indicated hereinafter.5) in ..... decision of the supreme court while holding on the first question that the pattadar who is the owner of a minor mineral granite situated in his patta land which was earlier comprised in madras area is required to follow the provisions of chapter-v of the karnataka minor mineral concession rules; and in further holding that in such minor minerals situated in their patta lands, the state would ..... justice urs was perfectly justified in the light of the aforesaid statutory rules framed by karnataka state that these regulatory procedure would imply; (i) that occupants of ryotwary pattadars in ex-madras area and bellary districtwill be treated to be part-owners of sub-soil minor minerals found in their pattalands, (ii) if they want to quarry such minerals on a large-scale ..... nadu minor mineral concession rules to the claim for exploitation of minor mineral black granite situated in the lands occupied by such pattadars in madras area and when that section of madras rules is pari materia with chapter-v of the karnataka minor minerals concession rules, it cannot be said that mr. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1963]48ITR21(SC)
..... on a petition filed by some of the assessees, the kerala high court held that the state of kerala had no authority to levy tax on agricultural income which accrued before november 1, 1956, from lands situated in the madras area and that the assessments for 1957-58 were not sustainable under the act even in respect of income which arose after november 1, 1956, on the ground that the previous year, as defined under the act, ..... we cannot, therefore say that in the present case the one method adopted instead of another is either arbitrary or capricious.the next argument is that there is discrimination between assessees in kasaragod area and those in the rest of the madras area in that in the case of arecanut the assessees of madras area, other than kasaragod taluk, would be in a better position as they gather their crops before november. ..... by reason of the decision of the kerala high court, agricultural income-tax could not be imposed in respect of income accrued to assessees in the madras area between april 1, 1956, and march 31, 1957, and it was also not possible to tax them for their income even for that part of the year after it became part of the kerala state; with the ..... the result of the decision was that agricultural income derived from lands in the madras area was not liable to tax for the assessment year 1957-58, whereas similar income from agricultural lands situated in the t-c area was liable to tax; indeed, the income accrued between november 1, 1956, and march 31, 1957, i.e .....
Tag this Judgment!Court : Chennai
Reported in : (1949)2MLJ44
..... from the affidavits it can be safely inferred that the officers responsible for the avadi sub-a rea the madras area and the southern command have considered the matter and decided that the petitioner should be proceeded against in an ..... solemnly affirms that on 5th may, 1947, a signal was sent by the undersigned to the avadi sub-area, with copies to madras area and southern command in the following terms ' 1382392/psi (a) confidential (. ..... one may therefore take it that the officer commanding the madras area will have the powers of.a brigadier, though the sub-area itself in the present case is under the command of ..... the affidavit also shows that the madras area as well as the southern command should be deemed to have concurred in ..... solemnly affirms that from the reply received, it is apparent that copies of the reply were also sent by avadi sub-area to madras area as also to southern command.8. ..... a signal was sent to the avadi sub-area which is controlled by the madras area as its immediate superior authority and by the southern command above the commander in the area. ..... , under him equivalent to army corps, in view of the opinions expressed by the authorities in the hierarchy beginning with the brigadier in charge of the avadi sub-area, i do not feel any difficulty in coming to the conclusion that if a decision under section 69 is a necessary pre-requisite to the institution of proceedings in an ordinary criminal court-though i am doubtful whether it is essential-there has been such a .....
Tag this Judgment!Court : Karnataka
Reported in : (1964)IILLJ433Kant
..... without authority of law, and therefore, null and void so far as the petitioners are concerned, and that list cannot be made the basis of postings and promotions so far as the department of excise and prohibition in the madras area of the state until integration of the services is effected in accordance with law. 11. ..... kamalkar shet who were sub-inspectors in the department of excise and prohibition under the madras board of revenue and who were similarly situated as the petitioners 1 to 3, were transferred to the police department after the formation of the new state of mysore, and for the purpose of seniority and pay, ..... the states reorganization act, respondent 1, the state of mysore, has specified the inspector-general of police (respondent 2) as the officer who shall be competent to exercise the functions of the commissioner under the madras prohibition act and the rules, regulations, orders and notifications made or issued thereunder. ..... therefore, by virtue of the said notification, respondent 2 became the commissioner under the madras prohibition act and he was the head of the department of excise and prohibition to which the petitioners ..... petitioners 1 to 3 were sub- inspectors in the department of excise and prohibition under the madras board of revenue, and petitioner 4 was a lower division clerk in the same department, on 31 october 1956, and all of them were allotted to the state of mysore by the central government in exercise of the powers conferred by sub-section (3) .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1975SC2190; (1976)2SCC895; [1976]1SCR369; 1975(7)LC719(SC)
..... the respondents attacked the validity of the notifications on the ground that the education department at whose instance the land was sought to be acquired was not given notice as required under rule 3(b) of the madras land acquisition rules as in force in the madras area of the state of mysore at the time of inquiry under section 5a and that since the requirement of notice as enjoined by rule 3(b) was mandatory, the failure to comply with that requirement rendered the notifications under ..... the state of madras : (1967)2mlj422 is also much the same. 11. ..... the view of the madras high court in k.v. ..... that rule is similar to rule 3(b) of the madras rule. .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1964Kant84; AIR1964Mys84
..... things not only as sex and age, but also the physical and mental capacity to discharge the office, and even the educational qualifications of the person selected.it is accordingly clear that since that time in madras the karnam of the village occupies his office not by hereditary or family right, but as personal appointee, though in certain cases that appointment is primarily exercised in favour of a suitable person who is a member of a particular family.it would accordingly ..... . but the village accountants in the other areas who could not be so transferred do not hold full time posts, and, except in the madras area, they are not remunerated by any salary ..... so, the shanbhogg of the old mysore area and the districts of south kanara and coorg, the kulkarnis and talatis of the bombay area, the patwaris of the hyderabad area and the karnams of the madras area were an village s. ..... . the qualification of a village accountant in the area of the districts of south kanara and bellary and the taluk of kollegal prescribed by section 10 of the madras hereditary village offices act is the educational test prescribed by the madras board of revenue ..... in the areas of the former state of mysore and in the district of south kanara which was in the state of madras and even in what is now the district of coorg, the village accountant was known as the shanbhog.in the district of senary and in the taluk of kollegal which were originally in the state of madras, the village accountant was known as the karnam. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1971SC1325; (1971)2SCC255; [1971]SuppSCR526
..... therefore under section 3 of the mysore general clauses act in any of the mysore acts made after its commencement unless there was anything repugnant in the subject or context 'madras area' was to mean the territory which was incorporated in mysore by the states reorganisation act 1956 and which did not include the bellary district with which we are concerned in the present appeals.6. ..... but the bye-laws as also the amending act of 1958 seem to show that arecanut and coconut are the main or the principal commodities in the 'madras area' and these commodities, according to the bye-laws are confined to south kanara district and are not included as commercial crops in the bellary district at all.10. ..... the mysore general clauses act 1899, after the adaptations made, contained the definition of 'madras area' in clause 47 of section 3 confining it to the territories specified in clause (d) of sub-section (1) of section 7 of the states reorganisation act 1956. ..... year prior to the enactment of the new act of 1966 one of the main questions for determination is whether the amendment made in section 11(1) by the amending act of 1958 passed by the mysore legislature was applicable to that area or whether the amending provision was confined only to the 'madras area' which meant the district of south kanara with the exception of specified .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1980SC1; (1979)4SCC642; [1980]1SCR368
..... enforced by the respondents only in the old madras area namely, south kanara and the kollagal taluk of the present mysore district, whereas in entire areas of old mysore, coorg and hyderabad, there is no such demand, nor any legislation similar to the one in the former areas. ..... has ample time in these 8 or 9 years to unify the legislation and not to take advantage of the disparities between the different areas and then try to enforce the madras act and to make as much amount as it can from out of the district of south kanara alone. ..... of the new state of mysore under the states reorganisation act, 1956, laws which were in force in the areas which were formerly comprised within the madras state, continued to apply to those areas notwithstanding the fact that they became part of the new state of mysore. ..... andhra pradesh, as it came into existence after the states' reorganisation, act, 1956, consists of two areas one ofi which came to that state from the former part a state of madras in 1953 and the other from the former part b state of hyderabad in 1956. ..... as there are mutts in the other areas of the karnataka state (besides the south kanara district) it is necessary that the state government should examine whether the contribution provided for by the madras act of 1951 is really necessary and advantageous for the proper administration of the religious and charitable institutions and endowments in the state as a whole and if not, whether it is an inequality, and its continued .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1975SC929; 1975LabIC585; (1975)4SCC203; [1975]3SCR306
..... the secondary schools in the bombay and madras areas and the composite schools in the hyderabad area comprised the same classes us the middle schools and high schools in the mysore and coorg areas the posts of teachers in these schools were inter-changeable with the posts in the inspectorate branch in the education department and the training ..... and madras areas, the schools were classified into primary schools and secondary schools and in the hyderabad area the classification ..... posts in the higher grade : 'in the states of mysore, madras and bombay certain percentage of posts of graduate tutorial cadre were treated as selection grade posts, the parcentage in mysore being 20%, in bombay 3% and in madras 33-1/3%, and these posts were not attached to any particular institution ..... it may be argued that the duties and responsibilities of [he posts of ex-bombay, ex-madras and ex-mysore teachers in the higher grade were superior to those of ex-bombay, ex-madras and ex mysore teachers in the lower grade, and therefore, when the central government found that the duties and responsibilities of the posts of ..... on the constitution of the new state of mysore by coming together of these five integrating areas, a question arose as to how the graduate teachers allotted to the new state of mysore from these five integrating areas should be adjusted so as to form an integrated service in the new state of mysore and it was, therefore, necessary to decide where and at what place they should be adjusted .....
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