Court : Allahabad
Reported in : AIR1967All414; [1967]63ITR356(All); [1967]20STC53(All)
..... while the writ petitions were pending in the high court as to the validity or otherwise of the sales tax (amendment) act, the assessee on the last date of the previous year which ended on 28th august, 1957, debited the profit and loss account with rs. ..... it is true that there is no constitutional provision similar to article 141 of the constitution, relating to declarations of law by the supreme court of india, which can be relied upon in support of the proposition that declarations of law by this court are binding upon all the authorities and citizens within the state of uttar pradesh. ..... this brings us to the question whether the income tax authorities are bound by the declarations of law made by this court relating to the validity of a statutory provision, when such a declaration is made in the exercise of this court's jurisdiction to make that declaration. ..... it appears to me that the whole purpose of article 226 of the constitution and other provisions of law which empower this court to give declarations about the validity of the statutory provisions, after applying the constitutional tests, is that such declarations should be regarded as binding by all authorities and citizens within the state .....
Tag this Judgment!Court : Allahabad
Reported in : [1968]67ITR240(All)
..... instant case the deemed dividend income was from a known source and not from a wholly undisclosed source and, as such, there can be no justification for invoking the proviso to section 2 (11) (i) (a) of the act and in holding the assessee as not bound by the previous year opted by him and on the basis of which all other dividend income for the relevant year of income was returned by him.the decision in commissioner ..... section 23a (1), as it stood at the relevant time, before its amendment by the finance act of 1955, made it obligatory upon the income-tax officer to make an order in writing declaring that, where less than 60% of the assessable income of the company, as reduced by the income-tax and super-tax ..... the charging section which enacts that tax shall be charged for any year at the rates specified in the finance act subject to the provisions of the act in respect of the total income of the previous year of every individual, etc. ..... arises in the present proceedings.having regard to the general scheme of the act and in particular the proviso to section 2 (11) (i) (a) of the act, the conclusion is irresistible that where the assessee has himself been returning dividend distributed, under the act it will not cease to be dividend income. ..... if it was real income in law to be treated as such, a fortiori, it must be dividend income and, therefore, there can be no warrant for making any distinction between such deemed income and real dividend income which the assessee himself had .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1968All201
..... when faced with this situation, the plaintiff-appellant claimed that it was a suit for enforcing the mortgage security under section 67 of the transfer of property act and not under section 68 of that act and he sought the permission for making the co-mortgagees also parties to the suit this application was made long after the expiry of the period of limitation ..... in the instant case, what we find is that the claim was not only time-barred on the date the amendment was sought to be made but even on the date the suit itself was filed the claim could not have been decreed ..... it is merely a particular ease of this general rule that where a plaintiff seeks to amend by setting up a fresh claim in respect of acause of action which since the institutionof the suit had become barred by limitation, the amendment must be refused; to allow it would be to cause the defendant an injury which could not be compensated in costs by depriving ..... as, in my opinion, they all lay down precisely the same doctrine that doctrine, as i understand it is that amendment should be refused only where the other party cannot be placed in the same position as if the pleading had been originally correct, but the amendment would cause him an injury which could not be compensated in costs. ..... that there was a defect in the plaint which stood in the way of the plaintiff asking for the reliefs, he asked for that defect was removed by the amendments the quality and the quantity of the reliefs sought remained the same. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1969All184
..... , came to the contrary conclusion and held that when the legislative organ has completed the act of legislation without expressing the intention that its effectiveness stands postponed to a future date, the only intention that can be attributed to it is that that law has become effective and enforceable from the date of its publication in the official gazette. ..... judgment of the court, observed that ft was not possible to consider an executive order made by the president as law made by parliament and that in principle the law passed by the central legislature should not be placed on the same footing as an order made by a subordinate ..... state of rajasthan : [1952]1scr110 observed:'in the absence of any special law or custom, we are of opinion that it would be against the principles of natural justice to permit the subjects of a state to be punished or penalised by laws of which they had no knowledge and of which they could not even with the exercise of reasonable diligence ..... one of the changes introduced by the amendment was that the words 'with effect from the commencement of this order' originally appearing in clause 3 were deleted ..... ' clause 3 aforesaid was later amended by the central government and the same was published in the government of india gazette ..... but in view of the amendment deleting the words 'with effect from the commencement of this order introduced in clause 3 aforesaid by a subsequent order published in the government of india gazette on 6-3-63, and re-published .....
Tag this Judgment!Court : Allahabad
Reported in : (1968)IILLJ160All
..... under the provisions of sections 6j to 6r or under a settlement or award, or under an award given by an adjudicator or the state industrial tribunal appointed or constituted under this act, before the commencement of the uttar pradesh industrial disputes (amendment and miscellaneous provisions) act, 1966, the workman may, without prejudice to any other mode of recovery, make an application to the state government for the recovery of the money due to him, and if ..... their objections and that after the objections had been raised by them a disputed claim of the workmen could not be proceeded with under sub-section (1) of section 6h of the act but the proper remedy of the workman was to apply under section 6h (3) to the labour court for the determination of their claim before it could be executed in the manner provided under section ..... which is capable of being computed in terms of money, the amount at which such benefit should be computed may, subject to any rules that may be made under this act, be determined by such labour court as may be specified in this behalf by the state government, and the amount so determined may be recovered as provided for in sub-section (1).10 ..... a notice was issued by the assistant labour commissioner [to whom powers has been delegated by the state government to pass orders under section 6h (1) of the act] to the petitioner-company on 7 april 1962 to make payment) of the amount claimed as lay-off compensation within a week of the receipt of the notice of to show cause why .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1969All43
..... after the passing of this amending act, it was felt that section 2 as amended was likely to affect the operation of the law for imposition of ceiling on land holding that might be made in future. ..... with a view to put an end to this litigation and make agrarian reforms effective, parliament by the constitution 1st amendment act, 1951, passed on 18th june, 1951, added articles 31-a and 31-b with retrospective effect. ..... section 3 of the 1960 amendment act repealed the amending act 9 of 1959 with effect from the date of its enforcement. ..... parliament again intervened by enacting the constitution 17th amendment act, 1964 on 20th june, 1964. ..... the second course was adopted by enacting the constitution 4th amendment act, 1955, to nullify those decisions. ..... the position was as if the 1959 act had never been enacted.sub-section (3) of section 2 after its amendment in 1960 was as follows:'(3) certain leases made by or on behalf of the government to take effect according to their tenor--all provisions restrictions, conditions and limitations contained in any such creation, conferment or grant referred in section 2, shall be valid and take effect according to their tenor any decree or direction of a court of law or any rule of law, statute or enactment of the legislature to the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1969All230
..... for not less than seven years an advocate or a pleader, to be a district judge, in that state, and(ii) no posting, promotion or transfer of any such person as a district judge, made at any time before the commencement of the constitution (twentieth amendment) act, 1966, otherwise than in accordance with the provisions of article 233 or article 235 shall be deemed to be illegal or void or ever to have become illegal or void by reason only of the fact that such appointment, posting, promotion or transfer ..... curing of any illegality in an executive action would not in law be an amendment of the constitution within the meaning o article 368 of the constitution. ..... was given in 1944 before our constitution was enacted and it may be that after the enactment of our constitution the position under our law and the american law has to a certain extent approximated; but this would only be in this sense that if the courts declared that a particular act or a particular law contravened the fundamental rights of a citizen, it may be that the legislature could not undo the decision of the court because the courts are ..... then it provides that any decree so passed or order so made shall be enforceable throughout the territory of india in such manner as may be prescribed by or under any law made by parliament and until provision in that behalf is so made in such manner as the president may by order prescribe. in k. m. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1969All109
..... arguments were advanced by the learned counsel for the applicant as to the requirements of sub-section (7) of section 10 of the prevention of food adulteration act (referred to hereafter as the act) and the amendments made therein under the amendment act 49 of 1964. ..... under sub-section (7), as it stood before the amendment, the food inspector was required to 'as far as possible call not less than two persons to be present at the time when such action is taken and take ..... ' under the amended sub-section (7) the food inspector shall 'call one or more persons to be present at the time when such action is taken and take his or ..... ' under the law prior to the amendment, therefore, the food inspector was required to call not less than two persons as far as possible, while under the sub-section, as it stands after the amendment, he may call only one or more persons to be present at the time but the verb used in respect of them is 'shall call' which means that it is now mandatory on him to call one or more persons when he takes ..... who indulge in adulteration of food are parasites to the society and if an offence is made out against them, there is no reason why a punishment contemplated under the law may not be awarded to them.14. ..... to the food inspector of course, and it was the evidence of this witness which was urged to be unreliable, but even so it was held that there was compliance with the provisions of section 10, sub-section (7) of the act and the application in revision was dismissed. .....
Tag this Judgment!Court : Allahabad
Reported in : [1968]70ITR293(All)
..... the special circle was illegal and consequently all the proceedings before the income-tax officer, special circle are without jurisdiction, (2) whether the raid organised by the income-tax department was against law and, therefore, any material that may have been seized at the time of the raid cannot be utillised against the assessees, and (3) whether the raid and subsequent proceedings taken by the ..... in the first place it is contended that under section 132 of the income-tax act, 1961, as amended in 1965, on search warrant could be issued unless the commissioner (who issued the search warrant) had information in his possession in consequence of which he had reason to believe that the the assessee ..... force in this contention and i am of opinion that the income-tax officer, special circle, had jurisdiction to deal with these income-tax cases according to law.the next question for consideration at this stage is the validity of the search and the utility of the documents which were recovered at such search. ..... , the possibility of greater penalty being imposed than could have been imposed under the old law does not arise even though the act for which penalty can be imposed the treated as an offence within the meaning of that ..... which is alleged is that in a court of law a party does an illegal act to obtain documents but the court is not affected ..... also argued that production of certain documents before a court of law is different from utilising illegally obtained documents in the assessment of .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1968All392; 1968CriLJ1461
..... an application in revision in this court and the main contention raised on behalf of the applicant before the learned single judge was that the legislature had amended section 16(i) of the principal act by the amending act of 1965 which came into force on 1st march, 1965 and that by reason of the said amendment it was open to the magistrate, in exercise of his discretion, to impose a sentence of imprisonment for a term of less than six months or of fine of less than rs. 1,000 if in ..... . it was said that the amending act had come into force during the pendency of the trial of accused and, therefore, the new section superseded the original section of the principal act and became part of the law just as if the amendment had always been there.7 ..... . it was contended by the learned counsel for the applicant that the magistrate acted illegally in passing the sentence on the applicant in accordance with the provisions of the principal act inasmuch as on the date on which the judgment was rendered, the principal act had ceased to exist and the amending act had come into force and substituted in its place ..... . it would be violating the spirit of the law and the will of the legislature as expressed in the amending statute to sentence an accused person on the basis of the original act which has been considered by the legislature to be harmful and harsh against public interest.13 .....
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