Court : Allahabad
Reported in : AIR1954All624
..... limitations were directed mainly to ensure that the practice and procedure to be followed in such cases would be in accordance with the law prevalent in england.the result, therefore, was that, while the jurisdiction of indian courts to pass a decree for dissolution of marriage in the case of a couple domiciled in england was completely taken away under the indian divorce act, the said jurisdiction was conferred on indian courts under the indian and colonial divorce jurisdiction ..... put an end to this unsatisfactory state of affairs, the legislature intervened and passed the indian divorce (amendment) act (25 of 1926). ..... if the jurisdiction conferred on a court by a certain act is sought to be taken away, not by amending that act, but by passing a subsequent act, and the subsequent act is later on repealed, the ban so placed on jurisdiction by the subsequent act is thereby removed and the jurisdiction of the courts rebounds to its original ..... 'after this amendment it became clear beyond doubt that the indian courts could not grant a decree for dissolution of marriage if the parties were domiciled outside ..... after the amendment the jurisdiction under the indian divorce act had been completely taken away by the amendment introduced in section ..... after the amendment of the indian divorce act which had taken place in ..... was obviously thinking of law as it stood before amendment. ..... the relevant clause of section 2, as amended, runs as follows :'nothing hereinafter contained shall authorise any court .....
Tag this Judgment!Court : Allahabad
Reported in : 2003CriLJ2299
..... criminal laws (amendment act), 1961 will be ..... even after the marriage of his sister, the complainant did not vacate the room he had taken possession of, with the permission of the accused and in this way, he himself committed an illegal act of continuing in an unlawful and unauthorized possession of the said room ..... the complainant on the occasion of the marriage of his sister requested him to provide temporary possession of one ..... even after the marriage was over, the complainant declined to deliver the possession of that room to the accused and this led to a civil ..... learned court below has rightly held that if a specific date is not specified in the notice, compliance of the provisions of section 441 of the indian penal code as amended by u.p. ..... accused, it appears that initially the accused was in occupation of four rooms as tenant and he vacated for a short-term one of the said rooms with a view to provide it to the complainant on the occasion of his sister's marriage. ..... view is fortified from the principle of law laid down in, sheo narain tandon v. ..... the said conclusion, the munsif magistrate recorded a verdict of conviction of the accused under the aforesaid section but instead of sentencing him to imprisonment, extended the benefit of section 3 of the uttar pradesh probation of first offenders act and released him with a command of admonition. ..... remaining three rooms continued to be in his lawful possession. ..... was simply admonished under section 3 of the probation of offenders act. .....
Tag this Judgment!Court : Allahabad
Reported in : 1990CriLJ2504; I(1992)DMC298
..... has been argued by the learned counsel for the applicant that section 498a of the indian penal code was incorporated in the code by criminal law amendment act 46 of 1983. ..... this provision the hon'ble supreme court of india has said that after the section was incorporated the amending act had served this purpose and there were no necessity of continuing it on the statute book. ..... it was observed that the main object of a repealing and amending act is only to strike out the unnecessary act and excise dead matter from the statute book in order to lighten the burden of ever increasing spate of legislation and to remove confusion from the public ..... mostly, they expurgate amending acts, because having imparted the amendments to the main acts, those acts have served their purpose and have no further reason for their ..... this repealing act section 4 of the repealing and amending act had similar wording as in clause (2) of the section 4 of repealing and amending act, 1988. ..... the amending act of 1949 by which the aforesaid section 6(1-a) was inserted in the parent act was repealed as a whole by a repealing and amending act, 1952 before the alleged commission of the ..... despite passing of repealing and amending act, it was observed that, section 6(1-a) of the indian wireless and telegraphy act continued in existence in the statute ..... the effect of such repealing and amending act passed earlier by the parliament were considered in several ..... the marriage had allegedly taken place about two years before the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1960All559; 1960CriLJ1176
..... the petitioner was warned that his unauthorised stay in india would 'make him liable for action under theforeigners act, 1946, as amended by the foreigners' laws (amendment) act, 1957. ..... petitioner, who was not foreigner at the time of his entry from pakistan into india, would be a foreigner after the passing of the foreigners' laws (amendment) act, 1957, if he is not a citizen of india.9. ..... the foreigners' laws (amendment) act, 1957, substituted for clause (a) of section 2 of the act the following clause :'(a) 'foreigner' means ..... :(1) the petitioner was a natural-born british subject on the date of his entry from pakistan into india and therefore was not a foreigner within the meaning of that term in section 2, foreigners act 1946 : (2) the petitioner held a valid passport and visa at the time of his entry from pakistan into india in accordance with rule 5 of the indian passport rules, 1950, and he ..... subject was not a foreigner, within the meaning of that expression as used in the foreigners act, 1946, before it was amended, will not come to his aid. ..... amendment of the act he has to establish that he holds the status of a citizen of india before he can resist enforcement of an order validly passed against him in exercise of the authority conferred under section 3 of the foreigners act ..... of the term 'foreigner' in the act, as it stood before its amendment in 1957. ..... petitioner is still a citizen of india, and hence not a foreigner under the amended definition of that word in the act. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (2005)95TTJ(All.)489
..... made on a separate sheet of paper which was not signed by the ito the hon'ble karnataka high court held that as the assessment order was made after the insertion of section 292b by taxation laws (amendment) act, 1975, impugned assessment order was in substance in conformity with and according to the provision of the it act ..... sought reference of the following question under section 256(2) before the hon'ble delhi high court : "whether, on the facts and in the circumstances of the case, tribunal was correct both on facts and in law in holding that the provisions of section 263 have not been validly invoked in this case by ignoring the material fact that the ao had failed to discharge his duty regarding the investigation with regard to ..... . nitin munje (2003) 264 itr 628 (mp) in which facts were somewhat identical and assessee undertook to declare amount found recorded in diary in the return to be furnished within the statutory period and the hon'ble high ..... . cit (2003) 79 ttj (bang) 188, in which it was laid down that where previous year has not ended or due date for filing of return of income for any previous year has not expired, income or ..... . ltd (2003) 263 itr 692 ..... . cit (2003) 263 itr 289 (cal) have observed that decision in the case of cit v.stellar ..... . (2003) 263 itr 300 (cal) and it was laid down that in case of subscription received by a company from the shareholders, it is obligatory on the part of the company to prove the genuineness of the transaction and the creditworthiness .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1977All551
..... civil laws (amendment) act, 1970. ..... dated 18th march, 1964 praying for setting aside the abatement did not contain a formal prayer for condoning the delay did not bear the court from treating it as an application under section 5, limitation act and from taking into account the relevant material on record for the purpose of deciding as to whether the applicant had sufficient cause for condonation of delay in making the application for substitution and for applying ..... in support of the contention that a formal application under section 5 of the limitation act is not necessary to enable the court to decide whether delay deserves to be condoned or not learned counsel appearing on behalf of the applicant has relied on the decision of the punjab high court in firm kaura mal bishan das v. ..... the learned judge further held that limitation had expired long back and no application under section 5 limitation act had been made for condoning the delay. .....
Tag this Judgment!Court : Allahabad
Reported in : 2002(1)AWC196
..... civil laws amendment act. ..... there is no dispute that after amendment in the provincial small causes courts act and bengal. ..... it will not change the nature of the suit and the suits of present nature, according to law, are triable by the judge, small cause. ..... agra and assam civil courts act, the present suit is triable as small cause suit. ..... according to the section 9 of the act, the suit should have been transferred from the regular court to the court of judge, small causes courts. ..... after carefully considering the case law cited above. ..... is maintainable or a revision under section 25, provincial small causes courts act could be filed.2. ..... therefore, the appellant is permitted to convert this appeal into revision under section 25 of provincial small causes courts act. ..... it has been held in this case that if a suit of the nature of small causes is filed in the court specially invested with the jurisdiction to try the suit under section 25(2) of bengal, agra and assam civil courts act. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1997)62ITD284(All.)
..... declared the order illegal and invalid framed by the department after 1st april, 1977 or latest alternatively after 26th april, 1987, when the amended provision introduced by direct tax laws (amendment) act, 1987 were not in operation. ..... cit (supra) as far as tax deducted at source and advance tax was concerned and held that for the purpose of s.244(1a) of the act, they must be treated as payment of income-tax pursuant to an order of assessment on and from the date when these amounts were set off against the tax demand raised in the assessment order, in other ..... that even a wrong order has a finality and unless that finality is disturbed by an process known to law or by a process authorised by law, the rights of assessee and the revenue will continue to be governed by that order. ..... can certainly be resorted to because charging or paying interest under the provisions of it act, 1961, was mandatory and not discretionary, except where there is a specific provision ..... itr 143 (sc), where it was held that a mistake of law which is glaring and obvious is rectifiable.according to the learned departmental representative, the mistake of law in the present case fell into this category. ..... not decided on the question of interest under section 244(1a) of the act, though she may have considered it in her notice to the assessee. ..... stood, the assessee was entitled for the refund of the entire tax deposited by it as no assessment existed in the eyes of law and as held by various hon'ble high courts ...." 10. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1979All110
..... on the assumption that section 9 of the civil laws amendment act, 1972, did not apply to the said suit shall be deemed to have been validly decided as if the said section did not apply to such suits ..... civil laws (amendment) act, 1972, shall apply and shall be deemed always to have applied in relation to suits of the nature referred to therein which before the commencement of that act had been transferred to a competent court and were pending immediately before the date of commencement of that act in such transferee court as they apply in relation to suits which were pending in the court in which they were instituted ..... civil laws amendment act came into ..... civil laws amendment act, 1972 ..... civil laws amendment act, 1972, and the commencement of u. p ..... civil laws amendment act, 1972, and the decree if any passed by the judge, small cause court, on transfer of a suit was without jurisdiction ..... civil laws amendment act, 1972, the plaintiff-applicant's suit was transferred from the court of the iii additional munsif to the judge, small cause court ..... civil laws (amendment) act, 1972 (u. ..... the suit was transferred to the file of the judge, small cause court in view of section 9 of the civil laws (amendment) act. ..... i find no difficulty in accepting the contention that a review application would be maintainable if the law is amended with retrospective effect and it is the duty of the court to give full effect to the retrospective legislation provided the review application is made within the period of .....
Tag this Judgment!Court : Allahabad
Reported in : [1983]53STC54(All)
..... 33 of 1979, are similar to those contained in section 14-b(7) of the punjab general sales tax act as amended by the punjab general sales tax (amendment) act (9 of 1974) which, as held by a full bench of the punjab and haryana high court in the case of mool chand chuni lal ..... in existence at the time when the goods belonging to the petitioners in all these cases were seized and detained in the purported exercise of the power under section 28-a(6) of the act, the seizure and detention of the petitioners' goods became illegal and without authority of law and it is not necessary for us to scrutinise individual cases for finding out whether the power to detain the goods has been otherwise exercised in consonance with the provisions ..... in chapter xiv of the uttar pradesh sales tax rules, 1948, as substituted by the uttar pradesh sales tax (first amendment) rules, 1974, the references to section 28-a shall be deemed to be references to section 28-a of the principal act as substituted by the uttar pradesh sales tax (amendment) act, 1979. ..... in chapter xiv of the uttar pradesh sales tax rules, 1948, as substituted by the uttar pradesh sales tax (first amendment) rules, 1974, the references to section 28-a shall be deemed to be references to section 28-a of the principal act as substituted by the uttar pradesh sales tax (amendment) act, 1979. ..... the bihar sales tax act is enacted by the legislature to consolidate and amend the law relating to the levy of tax on the sale and purchase of goods in .....
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