Court : Allahabad
Reported in : [2000]119STC271(All)
..... vested with the power to grant exemption by issuing a notification with respect to any other goods.56. from the scheme of the act and various amendments which have taken place in section 4(a) it is clear that, salt excludes processed or branded salt. this exclusion was introduced by means ..... with the intention of the legislature it becomes crystal clear that exemption has been granted earlier to all kind of salt, but subsequently by means of amendment in 1997 this exemption was taken away from processed or branded salt. likewise the explanation attached to the section also qualifies water and milk which are ..... sense glassware would never comprise articles like clinical syringes, thermometers, lactometers and the like which have specialised significance and utility. in popular or commercial parlance a general merchant dealing in 'glassware' does not ordinarily deal in articles like clinical syringes, thermometers, lactometers, etc., which articles though made of glass, are normally available in .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1975All36
..... possession is directed to be given to him, and not to cases where it is sought to recover possession from trespassers. section 92 was amended by the code of civil procedure amendment act, 1956 (act no, 66 of 1956) and clause (cc) was added to enable the court to pass a decree directing a trustee who had ..... of section 92(1)(c) after the addition of clause (cc). both the words 'vesting' and 'property' are words of wide amplitude. in the fruit and vegetable merchants union v. delhi improvement trust : [1957]1scr1 , after reviewing a number of statutes and quoting with approval the observations of lord cranworth in richardson v. robertson, (1862 ..... trustees under section 92(1)(c). civil procedure code, the view taken by the division bench appears to be unexceptionable. however, whatever might have been the purpose behind the amendment, in view of addition of clause (cc), directions regarding vesting of possession must now specifically be taken to be covered by clause (cc) for reasons already .....
Tag this Judgment!Court : Allahabad
Reported in : (1996)133CTR(All)489; [1996]219ITR257(All); [1996]87TAXMAN380(All)
..... learned commissioner of income-tax (appeals) took the view that section 274(2) that was inserted with effect from april 1, 1989, by the direct tax laws (amendment) act, 1987, was not retrospective in operation and, therefore, did not apply to proceedings already initiated. he, however, held that there, was reasonable cause for the delay ..... the date when the order levying the penalty is actually passed. these were cases where penalties were levied by the inspecting assistant commissioner who by virtue of an amendment of law was not left with jurisdiction to do so. these authorities are thus on a different point. in the ease before us, it is not the ..... failed to take the prior approval of the deputy commissioner. there was no inherent lack of jurisdiction in the assistant commissioner who is the only authority under the act who can levy penalty though after obtaining the prior approval of the deputy commissioner. this procedural error could, therefore, be rectified and the tribunal set aside the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1950All11
..... which, because of the completeness of their classification, constitute a distinct feature of the constitution provided by the government of india act, 1935, were conspicuous by their absence in the amending act of 1919. the act of 1919 had pointed the way towards devolution and not federation. right up to 1935 when the government of india ..... legislation by reference as consisting of any reference to parts of several acts, some of which are repealed, some amended and others kept alive, subject to the provisions of the amending act. it is perfectly true that the government of india act is not an amending or consolidating statute. nevertheless, it is a statute which deals with the ..... of a more restricted nature than that which has been conceded to him under section 9 (l) (c) in regard to modifications or amendments of the government of india act. there is no reference in section 18 (3) to omissions from, additions to and modifications of existing british indian laws. indian independence was .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1965All420
..... that regard. on august 25, 1949, item 31-b relating to evacuees was for the first time added to the concurrent list by the government of india act (third amendment act) of 1949 and thus constitutional vacuum was filled up. on october 18, 1949 the governor general promulgated the administration of evacuee property ordinance (xxvii of 1949 ..... 8 (2) was that the property vested under ordinance xxvii was deemed to be vested under the corresponding provision of the act.on february 27, 1960, the act was amended by the administration of evacuee property (amendment) act i of 1960. sub-section 2-a was added to section 8. sub-section 2-a provided that all property ..... the absence of a public notification by him as required by section 104 of the government of india act of 1935. under the ordinance evacuee property was to vest in the custodian. thereafter the government of india act was amended and the matter 'evacuees' was added in the concurrent list. later the governor-general promulgated another .....
Tag this Judgment!Court : Allahabad
Reported in : [1991(62)FLR24]; (1995)IIILLJ723All; (1991)1UPLBEC163
..... 5. that the opposite party nos. 2 and 3 have committed offence under section 138 of the banking public financial institutions and negotiable instrument laws (amendment) act, 1981, act no. 66 of 1988 as the cheques issued by them were not encashed substantiates the contentions of the petitioners that section 6-n of the ..... defined in the earlier statute, namely, trade disputes act, 1929 which was repealed by the industrial disputes act. the definition was introduced in the act for the first time by industrial disputes (amendment) act, 1953.'retrenchment' has been defined in clause (00) of section 2 of the industrial disputes act as under: '(oo) 'retrenchment' means the ..... any retrenchment, unless there is discharge of surplus labour or staff in a continuing or running industry.'14. after the above decision, the legislature amended the act by act no. xviii of 1957 by substituting section 25-ff and 25f for the previous section 25f but the definition of 'retrenchment' was untouched.15. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR2000All58
..... when dispute is referred for adjudication by the electrical inspector and the licensee finds its case with reference to check meter. prior to the amendment of section 26(6) of electricity act, the electrical inspector or the competent person specially appointed by the state government in this behalf had a statutory duty to first determine ..... eighth suit : 27. thus, the petitioner cannot claim continuous 24 hours supply de hors the agreement. the supply is subject to 1977 order read with 1986 (first amendment) order. the petitioner, therefore, cannot claim a cause of action for supply of electrical energy continuously for 24 hours every day in a week once it is subject ..... (vii) of the electricity supply consumers regulations, 1984 framed under sections 49 and 79 of the electricity supply act. 1948. besides this, the power of checking is also contained in section 20 and 39(3) of the indian electricity act, as amended in u. p. in writ petition no. 12072 of 1997, panchsheel polyclinic v. u. p. s .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1970All268
..... of the 1937 order. this argument is based on the fact that paragraph 10(4) was actually deleted from the second schedule of the constitution by the constitution (seventh amendment) act on october 19, 1956. it is urged that, in view of this fact, paragraph 10(4) remained in force till october 19, 1956, and was in force ..... that sub-paragraph (4) of paragraph 10 in part d of the second schedule to the constitution was deleted by the constitution (seventh amendment) act. even after the commencement of the constitution and the 1954 act pensions to high court judges residing in the united kingdom are being paid there in sterling. this is, however, being done not by ..... s. officers was expressed in sterling. in 1956, the rules for payment of pension, to i.c.s. officers were amended and their pensions became payable in rupees in india. thereafter in 1958, the 1954 act was amended and the additional pensions payable under part ii were also stated in rupees.28. it will be convenient to first deal .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1968All232
..... 1949 which became retrospectively valid by the introduction of section 8(2a) into the administration of evacuee property act (act xxxi of 1950) by way of an amendment by the administration of evacuee property (amendment) act, 1960 (act i of 1960).7. the learned district judge did not enter into the merits of the case as ..... the property vesting under ordinance xxvii was deemed to have vested in the custodian under the corresponding provisions of the act.28. on february 27, 1960 the act was amended by the administration of evacuee property (amendment) act, 1960. sub-section (2a) was added to section 8 in the following terms:' (2a) without prejudice to ..... provinces) ordinance, 1949. it repealed the east punjab evacuees administration of property) act. 1947 (east punjab act xiv of 1947).20. we then had central ordinance xx of 1949 known as the administration of evacuee property (chief commissioner's provinces) amendment ordinance, 1949. it added section 41 to ordinance xii of 1949 by providing .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1957All297
..... construed as being retrospective in operation so as to affect clause (ee) of section 14 of the consolidation of holdings act, 1954. the constitution fourth amendment act while amending article 31 made the amendment in the following words :'2. amendment of article 31. in article 31 of the constitution for clause (2) the following clauses shall be substituted namely'.27 ..... the state within the meaning of clause (2) of article 31 and that where this is so clause (24) of article 31 introduced by the constitution fourth amendment act, 1955, saves the impugned provision from being rendered unconstitutional.it was conceded that after the decisions of the supreme court in state of west bengal v. subodh ..... would have been no difficulty in using the expression 'andshall be deemed always to have been' in section 2 of the constitution fourth amendment act as was used on section 3 of that act,28. it was urged that the language of the new clause (2a) shows that it was retrospective. it was urged that the .....
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