Court : Supreme Court of India
Reported in : AIR1976SC1753; [1976]103ITR437(SC); (1976)3SCC757; [1976]3SCR956
..... the fact that the words 'definite information' which were there in section 34 of the act of 1922 at one time before its amendment in 1948 are there in section 147 of the act of 1961 would not lead to the conclusion that action can now be taken for reopening assessment even if the information is wholly vague, indefinite, far-fetched and remote. ..... , however, took the view that the conditions precedent for the exercise of jurisdiction by the income-tax officer under section 147 of the income-tax act were not, fulfilled in the case as the report submitted by the income-tax officer to the commissioner for sanction under section 147(a) was defective. ..... to this limited extent, the action of the income-tax officer in starting proceedings in respect of income escaping assessment is open to challenge in a court of law (see observations of this court in the case of calcutta discount co ltd. v. ..... there have been some points of departure from the old law, but it is not necessary for the purpose of the present case to refer to them.7. ..... it is, therefore essential that before such action is taken the requirements of the law should be satisfied. ..... the income-tax officer of the account book or other evidence from which material evidence could with due diligence have been discovered by the income-tax officer will not necessarily amount to disclosure contemplated by law. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1993SC1517; (1993)111CTR(SC)394; [1993]201ITR697(SC); JT1993(3)SC181; 1993(2)SCALE460; 1993Supp(4)SCC200; [1993]2SCR997
..... 1946-47, the revenue sought to charge the said amount under the fourth proviso to section 10(2)(vii) of the income tax act, 1922, inserted by the income tax (amendment) act, 1946, which came into force on may 4, 1946. ..... under section 256(1) of the income tax act, the income tax appellate tribunal, madras stated the following question of law for the opinion of the madras high court:whether on the facts and in the circumstances of the case, the tribunal was right in holding that the sum of ..... the instance of the assessee, the tribunal stated the following question of law for the opinion of the high court 'whether the sum of rs. ..... all that section 66(1) requires is that the question of law which is referred to the court for decision and which the court is to decide must be the question which was in issue before the ..... court enunciated several principles relating to the nature of the jurisdiction of the high court under section 256, of which the following principle is relevant for our purpose:section 66(1) speaks of a question of law that arises out of the order of the tribunal. ..... the revenue was also a party to the erroneous assumption of law makes little difference to the principle.8. ..... rightly observed by the high court, if the tribunal proceeds upon an assumption which is erroneous in law and refers a question to the high court, it cannot be said that the high court is bound by the terms of the question referred and cannot correct the erroneous assumption of law underlying the question. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1990SC1256; JT1990(3)SC483; 1990LabIC1027; (1990)IILLJ249SC; 1990(1)SCALE587; (1990)3SCC294; [1990]2SCR193
..... accordingly the department carried out the same.it has also been stated in paragraph 5 of the said rejoinder:that the government who was clearly conscious of the rights created by the decision to amend the rules taken in 1974 and in accordance with the decision a notification was issued later in march 1975. ..... on 11.12.1923 the counsel passed a resolution which purported to enact a law called the jaipur opium act and the only question was whether the mere passing of the resolution without promulgation or publication in the gazette or by other means to make the act known to the public was sufficient to make it a law and enforce the same. ..... there was an amendment of section 1 of the jaipur opium act to the effect that it shall came into force ..... by a notification dated february 12, 1975, rule 13 was amended to provide that recruitment to the three different sources of integrated grades ii and iii to be:(1) 1/6th of the substantive vacancies to be filled in by direct recruitment(2) 33v3% of the remaining 5/6 of the vacancies to be filled on the basis of results of ..... the 1949 rules and the subsequent amendments thereto acquired statutory flavour in character by incorporation only in 1969 and till then they were mere ..... thus on a perusal of the said rule as amended clearly it indicates that 25% of the total vacancies for the post of inspectors of excise shall be filled by direct recruitment, 70% shall be filled by promotion from among the selected sub-inspectors and 5% shall be filled by .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC1541; [1967]65ITR656(SC); [1967]3SCR864
..... section 120 of this act states : 'for the purpose of facilitating the application of any law in relation to any of the states formed or territorially altered by the provisions of part ii the appropriate government may before the expiration of one year from the appointed day by order make such adaptation and modification of the law whether by way of repeal or amendment as may be necessary or expedient and thereupon every such law shall have effect subject to the adaptations and modification so made until ..... altered repealed or amended by a competent legislature or other competent ..... but it is not necessary for us to express any concluded opinion on this aspect of the case because we have already given reason for holding that the appeal must be dismissed on the ground that the act stood repeated by reason of the adaptation of laws order, 1956 and the liability to pay tax on escaped profits continued under s. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1974SC1218; (1974)4SCC854; [1974]3SCR738
..... controversy, some facts may be stated:the election commission published a notification in the gazette of india extraordinary dated 27th january, 1971, fixing the following dates for the purpose of the election under section 30 of the act:february 3, 1971-the last date for making nominations.february 4, 1971-the date for the scrutiny of nominations.february 6, 1971-the last date for the withdrawal of candidatures.various dates between march 1, 1971 ..... we may read section 21 of the general clauses act .section 21 : 'where, by any central act or regulation, a power to issue notifications, orders, rules, or bye-laws is conferred, then that power includes a power, exercisable in the like manner and subject to the like sanction and conditions if any, to add to, amend, vary or rescind any notifications, orders, rules or bye-laws so issuedthe election commission in this case exercised power under section 30 of the act and issued the notification appointing the various dates ..... we are, however, not impressed by this submission as the amendment of the date of poll gets engrafted in the original form in pursuance of the subsequent notification dated 2nd march, 1971, made in valid exercise of the power under section 30 of the act, read with section 21 of the general clauses act.7. ..... once this power is conferred under section 30 upon the election commission, the power to amend the same, which will include alteration of the dates of poll, can be exercised under section 21 of the general clauses act. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1999SC1359; JT1999(3)SC72; 1999(2)KLT260(SC); 1999(2)SCALE597; (1999)4SCC274; [1999]2SCR659
..... -(5) the high court may, upon such terms as to costs and otherwise as it may deem fit, allow the particulars of any corrupt practice alleged in the petition to be amended or amplified in such manner as may in its opinion be necessary for ensuring a fair and effective trial of the petition, but shall not allow any amendment of the petition which will have the effect of introducing particulars of a corrupt practice not previously alleged in the petition.42 ..... . member, election tribunal, hyderabad : [1964]6scr213 , wherein it was held that the expression 'copy' occurring in section 81(3) of the act did not mean an exact copy but only one so true that no reasonable person could by any possibility misunderstand it as not being the same as the ..... . shipra's case was attested and verified in accordance with law and whether the defect in the copy of the affidavit supplied to returned candidate was only of the absence of notarial endorsement' in the copy of the affidavit supplied to the respondents in the election petition or there was ..... in his supplementing view, while also agreeing with the view of bombay high court in purushottam's case opined:in my opinion, the above decision lays down the law correctly and is squarely applicable herein ..... was a party, observed:it is neither desirable nor permissible to pick out a word or a sentence from the judgment of this court, divorced from the context of the question under consideration and treat it to be the complete 'law'declared by this court .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1969)1SCC286; [1969]3SCR165
..... in the petition the company challenged the said orders on the grounds that there was no valid ground to hold the said application to be time-barred, that there was no provision in the act or the rules requiring the company to be in possession of the certificate of approval at the time of the said application, that the company had obtained that certificate and that fact was known to the director, ..... of mining leases under powers reserved under section 16 of the mines & minerals (regulations & development) act, 67 of 1957 (hereinafter called the act) read with rule 6 of the mining leases (modification of terms) amendment rules, 1960 modified the said lease reducing its period so as to expire on march 22, 1962. ..... 241 in connection with rule 25 of the defence of india rules made under section 2 of the defence of india act, 1939, as amended in 1940, and the privy council held that though the rule did not fall under any of the matters enumerated in sub-section 2 of section 2, the rule was competent as it would be one which ..... next contended that rule 28 laying down the period of limitation for renewal application was ultra vires section 13(2) of the act, as the time limit prescribed in the rule does not fall under any of the matters set out in that sub ..... passed under entry 54 of list i in the viith schedule to the constitution which carves out for the union of india the power to make laws relating to mines and minerals from out of the power of the state legislatures under entry 23 of list ii. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1968)70BOMLR119; 1968MhLJ395(SC); [1967]3SCR466
..... which is, as follows : 'premises interest in which is transferred under the proviso to sub-section (1) of section 15, on or after the date of the coming into force off the bombay rents, hotel and lodging house rates control (second amendment) act, 1953, as incidental to the sale of a business together with the stock-in-trade and goodwill thereof.' 16. ..... we have already referred to the fact that the rent act was enacted for the purpose of amending and consolidating the law relating to the control of rents and repairs of certain premises, of rates of hotels and lodging houses and of ..... the rent act was an act passed to amend and consolidate the law relating to the control of rents and repairs of certain premises, of rates of hotels and lodging houses and of ..... is evident that it has in mind the provisions of a prior act to which it refers, whether it phrases the later act act as an amendment or an independent act. ..... is numbered as 5975/33 and it says that the government is pleased to permit, in all areas to which part ii of the rent act extends, all transfers and assignments by lessees, of their interest in leasehold premises as and to the extent specified in the schedule. ..... subject to any contract to the contrary, it shall not be lawful after the coming into operation of this act for any tenant to sub-let the whole or any part of the premises let to him or to assign or transfer in any other manner his interest therein : provided that the state government may, by mortification in the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1984SC1151; 1984(1)SCALE632; (1984)3SCC301; [1984]3SCR502; 1984(16)LC1061(SC)
..... it has subsequently been brought to our notice that by the karnataka scheduled castes and scheduled tribes (prohibition of transfer of certain lands) (amendment) act, 1984 (karnataka act 3 of 1984) which received the assent of the governor on the 29th day of february, 1984 and came to be published in the karnataka gazette extraordinary on the 3rd of march, 1984, a suitable provision for appeal against an order of the ..... to the members of the weaker communities is perfectly competent to make suitable provision for resumption of such granted lands by stipulating in the enactment that transfers of such lands in contravention of the terms of the grant or any regulation, rule or law regulating such grant will be void and in providing a suitable procedure consistent with the principles of natural justice for achieving this purpose without recourse to prolonged litigation in court in the larger interests of benefiting the members ..... of the transferee in the granted land on transfer of such lands in breach of the condition of prohibition relating to such transfer, the object of such grant and the terms thereof, also the law governing such grants and the object and the scheme of the present act enacted for the benefit of weaker sections of our community, clearly go to indicate that there is in this case no deprivation of such right or property as may attract the provisions of articles 31 and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1984SC74; 1983(2)SCALE686; (1983)4SCC598; [1984]1SCR709
..... the government may justly exercise and is called upon to exercise stringent and salutary control, this control should not be an arbitrary right of interference but a regulated authority defined and declared by law which is not to be needlessly or vexatiously exacted but which, in my humble judgment, is necessary at once for the interests of the state and for the protection of the public. ..... but how noble will be the boast of the citizens of free india of today when they shall have it to say that they found law dear and left it cheaper; found it a sealed book and left it a living letter; found it the patrimony of the rich and left it the inheritance of the poor; found it the two edged ..... the point is rather that this power must be lodged somewhere and under our constitution and laws, it has been lodged in the judges and if they have to fulfil their function as judges, it would ..... equally apt are the observations of lord denning in his address to the national conference of the law society in 1980 :when you look upon these scientific achievements, then look back for a moment on our world today, what do you see, crime, increasing every where; sins, ..... 447, has observed :i entertain no doubt there remains in the courts of law a residual power to enforce the supreme and fundamental purpose of the law, to conserve not only the safety and order, but also the moral welfare of the state and that it is their duty to guard against attacks which may be more ..... amendment of section 82a (2) of the act .....
Tag this Judgment!