Judgment Search Results Home > Cases Phrase: marriage laws amendment act 2003 Court: allahabad Page 5 of about 4,492 results (0.091 seconds)

Subhash Chandra Goel Vs. Tax Recovery Officer and ors.

Court : Allahabad

Reported in : [2008]297ITR400(All)

..... section 224 of the income-tax act after its substitution by the direct tax laws (amendment) act, 1987, with effect from april 1, 1989, reads as follows ..... to its substitution, section 225 by the direct tax laws (amendment) act, 1987, it stood differently. ..... of india , a learned single judge of the punjab and haryana high court, after quoting the provisions of sections 3 and 5 of the taxation laws (continuation and validation of recovery proceedings) act, 1964, has observed as below (at page 711):it is apparent that the validating act was enacted to counter the effect of the supreme court judgment referred to above and all recovery proceedings taken before its enactment were validated.23. ..... law was amended by the taxation laws (continuation and validation of recovery proceedings) act, 1964, ..... aforesaid ruling had considered the provisions of the indian income-tax act, 1922, whereas the proceedings giving rise to the present writ petitions are under the provisions of the new act of 1961 and the proceedings were initiated much after the enforcement of the taxation laws (continuation and validation of recovery proceedings) act, 1964. ..... : [1979]118itr112(sc) , considered the taxation laws (continuation and validation of recovery proceedings) act, 1964, which was passed with retrospective effect with a view to overcome the judgment of the apex court in ..... was also invited to the provisions of sections 3 and 5 of the taxation laws (continuation and validation of recovery proceedings) act, 1964. .....

Prem Prakash Gupta Vs. Union of India (Uoi) and anr.

Court : Allahabad

Reported in : AIR1977All482

..... bhagwat ram : air1972all288 , it was laid down that section 80 of the railways act (before its amendment by act 39 of 1961) was a provision relating to substantive law and not dealing with procedure of courts. ..... the purpose of the amendment effected by the amendment act of 1901wag to enable the claimant to serve one notice only either on the railway administration owning the railway at the booking station or on the railway administration owning the railway on whose line the destination station lies or in ..... hence its amendment by the amending act 39 of 1961 was not retrospective. ..... by the indian railways (amendment) act, 1961 old section 77 was replaced by new section 78-b which lays down as under :--'78-b. ..... the lower appellate court itself recognised that procedural amendments or enactment have a retrospective operation.in this view of the matter, even if it were to be accepted that it was an implied term of contract between the parties, that a notice would be served under the railways act, then as the so called implied term would pertain to a mere procedural matter, therefore, the new section 78-b will, by the retrospectivity of its operation, wipe out the so called implied term. ..... in my view, in view of the said statement of law, the lower appellate court was wrong in thinking that section 77 of the indian railways act created any kind of a substantive right and obligations between the parties. .....

Renusagar Power Company Ltd. Vs. Income-tax Officer

Court : Allahabad

Reported in : [1992]196ITR903(All)

..... the taxation laws (amendment) act, 1970, with effect from april 1, 1971, says that notwithstanding anything contained in sub-sections (1) and (2), an order of fresh assessment in pursuance of an order under sections 250, 254, 263 or 264, setting aside or cancelling ..... , this sub-section is expressly made subject to the provisions of sub-section (2a) by the taxation laws (amendment) act, 1970. ..... consequence of or to give effect to any finding or direction contained in an order under section 250, 254, 260, 262, 263 or 264 or in an order of any court in a proceeding otherwise than by way of appeal or reference under this act ; (iii) where, in the case of a firm, an assessment is made on a partner of the firm in consequence of an assessment made on the firm under section 147. ..... petition for issuance of a writ in the nature of prohibition restraining the respondents (assessing authorities under the income-tax act) from proceeding with, or passing any orders in, the assessment proceedings against the petitioner relating to the assessment year ..... while passing such order, the income-tax officer will ignore the various observations made by the commissioner in his order enunciating his views under the law, as we have already noted that counsel for the commissioner agreed to this course of action. 9. ..... has to be passed in accordance with law de novo, the income-tax officer has to be left unfettered to act in the light of his judgment, to consider the law and to pass orders, in accordance therewith .....

Commissioner of Income Tax Vs. Chandu Lal and Sons

Court : Allahabad

Reported in : (1998)148CTR(All)575

..... if the reference was made before 1st april, 1976, when the taxation laws (amendment) act, 1975, came into force, then the iac will be competent to levy penalty even after 1st april, 1976.with these observations, we remand the case to the tribunal, who will record a clear finding as to when ..... 271(1)(c) in view of the amendment brought about by the taxation laws (amendment) act, 1975, which became operative w.e.f. ..... 271(1)(c) on or after 1st april, 1976, because of the taxation laws (amendment) act, 1975, which became operative. ..... in other words, if the penalty proceedings had been referred to the iac before the enforcement of the amendment act, then he will continue to have jurisdiction to conclude the penalty proceedings.4. ..... 'whether, on the facts and in the circumstances of the case, the tribunal was right in law in holding that the iac had after 31st march, 1976, no jurisdiction to make any penalty order under s. ..... 256(2) of the it act, 1961 (for short 'the act'), has referred the following question of law for the opinion of this court. ..... made to the iac and then proceed in the light of the decision of the supreme court in dhadi sahu (supra) to pass a fresh order after giving an opportunity of being heard to both the parties and in accordance with law.open ..... 271(1)(c) of the act were also initiated and the matter in due course was referred to the concerned iac for adjudication of the penalty proceedings. ..... 271(1)(c), it act, in view of deletion of s. ..... 274(2), it act, w.e.f. .....

ishwar Chandra Gupta and ors Vs. State of U.P. and ors

Court : Allahabad

..... after reading section 13 of the forest rights act, 2006, i find that the provisions of the forest rights act, 2006 are in addition to and not in derogation of the provisions of the indian forest act, 1927, therefore, being not the position of repugnancy between two acts, i am of the view that the petitioners are governed under section 61-b of the indian forest act, 1927 (as amended "the indian forest (uttar pradesh amendment) act, 2000) and they have rightly been dealt ..... a state, no state government or other authority shall make, except with the prior approval of the central government, any order directing (i) that any reserved forest (within the meaning of the expression "reserved forest" in any law for the time being in force in that state) or any portion thereof, shall cease to be reserved; (ii) that any forest land or any portion thereof may be used for any non-forest purpose; (iii) that ..... authority has passed the order in exercise of power provided under section 61-b(2) of the indian forest act, 1927 (as amended vide the indian forest (uttar pradesh amendment) act, 2000) as well as under section 34-a of the wild life (protection) act, 1972 (as amended in 2002 & 2006). 3. ..... collector & others, reported in (2003) 3 scc 472, the relevant paragraph 22 of which is extracted below:- "22.the pattedars proved their possession of the lands in question from 1312 fasli (1902 ad) as ..... collector and others reported in (2003) 3 scc 472. 19. ..... collector and others, reported in (2003) 3 scc 472. .....

Commissioner of Income-tax Vs. Ashok Kumar Dixit

Court : Allahabad

Reported in : (2005)195CTR(All)375; [2005]273ITR126(All)

..... whether, on the facts and in the circumstances of the case, learned tribunal was justified in law in not giving effect in the cases under considering to the amendment to section 10(10aa) by the taxation laws (amendment) act, 1984 (part i) which has been amended retrospectively with effect from the assessment year 1978-79 ?'2. ..... in it, at all places, 'whether on superannuation' was substituted for 'on superannuation' by the taxation laws (amendment) act, 1984, with effect from april 1, 1978. ..... it may be noticed here that clause (1)(va) was inserted by the taxation laws (amendment) act, 1984 with effect from april 1, 1978. ..... with a view to avoiding litigation on this point, the amending act has made two amendments to put the underlying intention beyond doubt.6.3 under one of the amendments, a new sub-clause(va) has been inserted in clause (1) of section 17 of the income-tax act to provide that any payment received by an employee in respect of any period of leave not availed of by him shall be regarded as 'salar/. ..... the tribunal disagreeing with the income-tax officer held that the words 'or otherwise' in section 10(10aa) of the act clearly indicates that the exemption is to be given to the assessee in the cases as and when there is a payment to the assessee in lieu of leave encashment and these words 'or otherwise' do not restrict the purview of exemption to the retiring ..... state of rajasthan, air 2003 sc 1405, para. 12).14. g. p. ..... bar council of india : [2003]3scr1209 )'15. .....

Akhilesh Chand Varshney Vs. Smt. Bhagwati Devi and ors.

Court : Allahabad

Reported in : AIR1976All42

..... laws (amendment) act, 1972, hereinafter referred to as the act, all suits for the ejectment of a tenant and for the recovery of arrears of rent and damages for its use and occupation became cognizable under the provisions of the provincial small cause courts act ..... laws (amendment) act ..... a tenant from a building and for the recovery of arrears of rent and for the recovery of damages for their use and occupation, which had been instituted prior to the coming in force of the act but in which the recording of evidence had not commenced or concluded before the 16th september, 1972, stood transferred to a court mentioned above. ..... learned counsel for the appellant contended that the decree passed by the court below is bad in law for the court of munsif koil, ali-garh, had no jurisdiction to try the suit in view of the provisions of section 9 of ..... there is nothing in the amended sections of the aforesaid act which enables a court of small causes or a court invested with the powers pf a court of small causes to try also suits in which a relief other than of ejectment and arrears of rent ..... provision read with amended section 25 of the bengal, agra and assam civil courts act, 1887 and section 15 of the provincial small cause courts act. ..... learned counsel for the appellant contended that in view of the wordings of section 9 of the act the court of small causes was now a court of exclusive jurisdiction and not a court ..... necessary amendments were also made in the provincial small cause courts act, 1887 .....

Commissioner of Income Tax Vs. Late Janardhan Dass Through L/H Shyam S ...

Court : Allahabad

Reported in : (2008)218CTR(All)404

..... laws (amendment) act ..... the said provision reads as follows:54e(1) ...provided further that in a case where the transfer of the original asset is by way of compulsory acquisition under any law and the full amount of compensation awarded for such acquisition is not received by the assessee on the date of such transfer, the period of six months referred to in this subsection shall, in relation to ..... or even do some violence to it, so as to achieve obvious intention of the legislature and produce a rational construction.the apex court in the above case was interpreting section 52(2) of the it act relating to capital gains and it was interpreted not in a literal way but in a manner to make it workable and to avoid absurd and unjust results.12. ..... sub-section (2) throws some light.section 54b(2) provides that where transfer of the asset is by way of compulsory acquisition under any law and compensation amount awarded for such acquisition enhanced by any court, tribunal or other authority, the capital gain attributable to the enhancement of the compensation, if the ..... below : 'we are conscious of the settled position that under the common law, 'owner' means a person who has got valid title legally conveyed to him after complying with the requirements of law, such as, the transfer of property act, registration act, etc. ..... law 'owner' means a person who has got valid title legally conveyed to him after complying with requirements of law such as transfer of property act, registration act, .....

Northern India Hotels Ltd. Vs. Commissioner of Sales Tax

Court : Allahabad

Reported in : [1984]55STC68(All)

..... having considered the matter carefully, i am of the view that the word 'purporting' in the context in which it is placed in section 6, sub-section (1), of the amendment act, covers those cases where the legislature enacted the law relating to sales tax within the scope of its legislative competence under entry 54 of list ii of the seventh schedule but which because of judicial interpretation turned out to be in excess of power as otherwise the word would have no meaning ..... the opening part of sub-section (1) of section 6 provides that the expression 'tax on the sale or purchase of goods' wherever it is used in the constitution and for the purpose of any law passed or made, or purporting to have been passed or made, before the commencement of the amendment act, shall be deemed to include, and always to have included, clauses (a) and (b) thereof.76. ..... he contends that parliament, while enacting the amendment act, had, in mind, the decisions given by the supreme court in regard to pre-constitution laws and section 6 of the amendment act sought also to validate laws levying tax on the supply of food and drinks by the hotel owners in regard to pre-constitution laws also.60. ..... i will first take up the question as to whether section 6 of the amendment act applies to only post-constitution law or it applies also to a pre-constitution law, as has been urged by sri a. p. .....

Ambrish Kumar Singh Vs. Raja Abhushan Bran Bramhshah and ors.

Court : Allahabad

Reported in : AIR1989All194

..... reference to this document or those who may be benefited by the existence and enforcement of the aforesaid arrangements, and the maharajah of benares shall have power to seek remedy in the proper manner and according to law through the officer of the time and the court, to get any eompetent and capable person appointed as manager and mutawalli of the waqf property and shivala or to obtain the dismissal of such appointed persons as ..... amended by the code of civil procedure (amendment) act ..... it is only in cases where the subordinate court has exercised a jurisdiction not vested in it by law, or has failed to exercise jurisdiction so vested, or has acted in the exercise of its jurisdiction illegally or with material irregularity that the revisional jurisdiction of the high court can ..... before this amendment suit could be filed either by the advocate-general or two or more persons having interest in the trust and having obtained consent in writing of ..... but an erroneous decision on the question of law having no relation to the question of jurisdiction-will not be corrected by ..... wishes and objects and the contents of this document, have the power, in a body or individually, to find means to remove the objectionable points through court or other necessary proceedings that may be required according to the law in force at the time. ..... it has been held :'the high court cannot while exercising its jurisdiction under section 115, correct errors of fact, however gross they may be, or even errors of law. .....