Court : Kolkata
Reported in : AIR1952Cal150
..... serious point, which in my opinion, arises in the case is whether article 14 of the constitution is in any way infringed by the impugned act. this article corresponds to the equal protection clause of the fourteenth amendment of the constitution of the united states of america, which declares that 'no state shall deny to any person within its jurisdiction the equal ..... is validly limited as respects territory or the objects to which it is addressed so as not to offend the fourteenth amendment by reason of such limitation. what is meant is that the equality clause does not mean that an act cannot be limited as to its objects or as to the area where it will apply for such limitation rests on .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1972Cal88,76CWN127
..... few months earlier then the transfer of property act, the word 'conveyance' in section 64 must be deemed to have such connotation as was in the ..... 2(10) of the indian stamp act, 1899, includes a conveyance on sale and every instrument by which property, whether moveable or immoveable, is transferred inter-vivos which is not otherwise specifically provided by schedule 1 or schedule 1-a as modified under the bengal amendment act, 1922.18. though the trusts act came into force in 1882, a ..... will appear that if such interpretation was intended to prevail, as suggested by mr. mitra, after the privy council's decision there would have been suitable amendments to the trusts act in respect of section 64 for retaining such import.16. mr. mitra further contended that 'purchase' in law means acquisition of land by lawful .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1974Cal99,77CWN157
..... diverse and circuitous methods is to question the adequacy of compensation, a question which is beyond the jurisdiction of the court after the constitution (4th amendment) act. if no principles for determining compensation are laid down, or if the principles prescribed are not relevant, with the consequence that what the owner would ..... the decision of the supreme court in : [1965]1scr614 (supra). in that case the question before the supreme court was whether the land acquisition (madras amendment) (act?) infringed article 14 of the constitution. it was considered whether by enacting this law the legislature had made a reasonable classification. such a classification, it was ..... which dealt with the question of compensation. it was noticed that in mrs. bela banerji's case : [1954]1scr558 which was decided before the constitution (4th amendment) act, it was held that the owner was entitled to receive a 'just equivalent' or 'full indemnification.' in p. vajravelu mudaliar's case : [1965]1scr614 .....
Tag this Judgment!Court : Kolkata
Reported in : (1998)1CALLT257(HC),[1998(79)FLR372],1997LabIC1207
..... to have been divested of that power or jurisdiction to pass such order on and after 1.4.76 by reason of the omission made by the amendment act and section 6 of general clauses act was held inapplicable for the purpose of saving that proceeding.in this case, the supreme court decision in t. s. ballah v. t.s. rengachari, ..... . the proper provision to apply for dealing with the situation relating to penalty is as provided in section 271(1)(a) of the 1961 act.16. in 0065/1980 : [1981]128itr547(kar) , the it (amend.) act of 1975, which came into force with effect from 1.4.76 omitted section 274(2) and made some consequential changes. it was held ..... there is a clear indication that such was not the intention of parliament.'20. in : 1992(61)elt321(sc) , amendments made to section 11b of central excise and salt act, 1944 by the central excises and customs laws (amendment) act, 1991, were held to be retrospective in operation and applicable to all earlier orders and directions for refund given by any .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1972Cal320
..... could legislate in the matter of land acquisition, for its own purpose only, every land acquisition by the state must be justified on that ground. after the constitution seventh amendment act, 1956 it was not necessary to make such a statement in the notification or the declaration, even if it was at all so necessary at a time when the ..... s laws of england 3rd edn. where the term 'port' has been explained to mean 'port denotes a natural or artificial haven or access of the sea to which ships may conveniently come and at which they may load and unload. consequently there will be in a port facilities either natural or artificial for loading and unloading, the latter ..... for loading and unloading of goods and materials for export and import, for repair to the vessels and for construction and re-construction of vessels or ships. a port is a harbour where ships of all nations may load and unload and may be kept in safety. to serve the aforesaid purpose a vast area is necessary for making an .....
Tag this Judgment!Court : Kolkata
Reported in : [1993]201ITR668(Cal)
..... v. jagannath prasad nanhoo prasad : [1987]168itr52(all) , held that after the deletion of sub-section (2) of section 274 by the taxation laws (amendment) act, 1975, with effect from april 1, 1976, it is not necessary for the income-tax officer to refer the case of imposition of penalty to the inspecting assistant ..... jurisdiction on the inspectingassistant commissioner to levy penalty even in a case where the penalty proceedings were initiated prior to the coming into force of the amendment act.15. we have considered the rival contentions. in our view, the inspecting assistant commissioner having once been seized of the penalty proceedings cannot be divested ..... to the quantum of concealment in respect whereof the inspecting assistant commissioner would assume jurisdiction. section 274(2) of the act was amended by the taxation laws (amendment) act, 1970, with effect from april 1, 1971. the amended section, inter alia, provides that if in a case falling under section 271(1)(c), the amount of income .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1972Cal430,1973CriLJ162,76CWN486
..... to the 31st march, 1956. before the judgment was delivered the west bengal legislature introduced new provisions for 'repeal and savings' by the west bengal premises tenancy (amendment) act, 1956. the expressions used in the new provisions were subjected to severe criticism and chakravartti, c. j. at page 292, after corn-inc: to the conclusion ..... being entirely nugatory.'alak gupta, j. therefore, has applied the doctrine of generalia specialibus non derogant to the relevant provisions of the west bengal premises tenancy (amendment) act, 1908 and has held, inter alia, that an application under section 17-a may be made within a period of thirty days of die 26th march, 1968 ..... delivery of possession struck out. where a decree for the recovery of possession of any premises was passed before the commencement of the west bengal premises tenancy (amendment) act, 1968, in a suit in which the defence against delivery of possession was struck out by an order under sub-section (3) of section 17, but .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1961Cal578
..... of mahajan c. j. in : [1954]26itr1(sc) . in the meenakshi case; : [1954]26itr713(sc) the supreme court dealt with the problem after the amendment of the incometax act by the amending act xxxiii of 1954. it was again held by the supreme court! by mahajan, c j. that after coming into force of the indian incometax ..... of the constitution by reason of the two amendments which, were made in section 34 of the indian incometax act, one in 1948 by the enactment of the incometax and business profit tax (amendment) act (act xlviii of 1948) and the other in 1954 by die enactment of the indian incometax amendment act (act xxxiii of 1954). bhagawati, j. delivering the ..... amendment act, 1954 which operated on the same field as section 5(1) of the taxation on income (investigation commission) act, 1947 and therefore, assuming the provisions of section 5(1) of the latter act were based on a rational classification, such provisions had become void and .....
Tag this Judgment!Court : Kolkata
Reported in : [1978]111ITR825(Cal)
..... that the assessment year in question, i.e , 1954-55, ended on 31st march, 1956, under the unamended act and though the amending act retrospectively extended the period to two years with effect from 1st april, 1956, the proceedings which were available before the amendment had become barred before that date. this decision does not in our opinion apply in the facts and circumstances ..... v. lal & co. : [1964]53itr231(sc) . in this case, the supreme court was considering section 34(1) of the indian income-tax act, 1922, which was amended by the finance act, 1956, with retrospective effect from 1st april, 1956. by the amendment the original period of limitation was extended from one year to two years from the end of the assessment year concerned. on .....
Tag this Judgment!Court : Kolkata
Reported in : (1995)2CALLT62(HC)
..... learned counsel, appearing for the parties that in the event it is held that the definition of 'holding' as contained in section 2(6) of the land act' as amended, is applicable also in a pending proceeding for pre-emption then the said application on the ground of cosharership must be rejected. as noted hereinabove, the said ..... made applicable only because the legislature has used the word 'any proceeding' in section 26(2) of the revenue act. section 26(2) of the revenue act, in my view, shall apply in a pending proceeding where amendments to the land act, as indicated in section 26(1) (a) to (d), are only involved. therefore, the word 'any proceeding ..... raiyat to pay revenue for his holding and for collection of such revenue, the aforesaid two amendments of section 26(1) were brought into force. therefore, by the amendments to the land act, as referred to, in section 26(1) of the revenue act, in my view, the legislature only intended to include proceedings initiated for determination of rent .....
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