Court : Orissa
Reported in : 1999(I)OLR408
..... bengal finance (sales-tax) act, 1941 (in short, 'bengal finance act') and west bengal sales-tax act, 1954 (in short, 'bengal act') as amended by the west bengal taxation laws (second amendment) act, 1984 (in short, 'bengal amendment act ..... therefrom his contractual transfer price during that period on -(a) contractual transfer of goods referred to in section 14 of the central sales tax act, 1956, on a prior sale whereof in west bengal sales tax act, 1954, if such goods are notified for taxable under that act, is shown to the satisfaction of the commissioner to have been paid;(b) contractual transfer of goods, sales of which are declared tax-free ..... officer to do so and that also is bad for non-compliance with the provisions of the act and the rules as neither he has recorded any reasons in writing nor ..... this being the position of law, and admittedly the petitioner having made an application oh august 1, 1985, by giving a list of registration is applied for and the sales tax officer having granted a certificate of registration on august 5, 1985, but merely inserting therein 'execution of works contract' as against column 3 of the certificate of registration, it must be held that it was beyond the jurisdiction of the said .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1984All234
..... one of the questions that arose for consideration before the supreme court was as to whether, in view of section 2 (c) of the taxation act under which the expression 'motor vehicle' had the same meaning as in the the motor vehicles act, 1939, any subsequent amendment made in section 2 (18) of the motor vehicles act, 1939 (the section defining the meaning of expression motor vehicle) by motor vehicles (amendment) act, had an impact on the meaning of the expression 'motor vehicle' for purposes of the taxation act as well. ..... for that purpose necessity could arise for compulsory acquisition of land on a large scale and the bengal government thought that it would facilitate the proceedings of the trustees if they had a special code of their own under which such acquisitions should be made instead of leaving the matter to be dealt with by the land acquisition act, 1894 which was of general application throughout british india. ..... special deputy collector for land acquisition, west madras : [1965]1scr614 and nagpur improvement trust v. ..... west madras : [1965]1scr614 the supreme court held that article 31a will apply only to a law made for acquisition by the state of anv 'estate' or any rights therein or for extinguishment or modification of such rights if such .....
Tag this Judgment!Court : Kerala
Reported in : 2003(3)KLT931; (2004)ILLJ628Ker
..... the central act was enacted to ensure uniform pattern on gratuity and since provisions of kerala and west bengal acts were not protected, the central act which is a subsequent act will prevail. ..... but the kerala act on gratuity was passed much prior to the enactment of the central act.the central act was enacted to have uniform pattern as legislation for payment of gratuity was existing only in kerala and west bengal and central legislature felt that uniform pattern should be maintained through out the country ..... since the enactment of the kerala and the west bengal acts, some other state governments have also voiced their intention of enacting similar measures in their respective states ..... the ordinance has since been replaced by the west bengal employees' payment of compulsory gratuity act, 1971, enacted by the president on 28 of the august, 1971 ..... and west bengal acts were not specifically protected under the central act. ..... further, from the statement of objects and reasons it can be seen that the legislature was aware of the kerala and west bengal acts at the time of enactment of the central act. ..... there the act, challenged was the motor transport workers welfare fund act, 1985. ..... the west bengal governor promulgated an ordinance on the 3rd june, 1971, prescribing a similar scheme of ..... there the court held that the provisions in the motor transport workers welfare fund act is applicable with regard to provident fund and gratuity, only to the establishments where central act is not applicable. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1987)63CTR(AP)108; [1987]165ITR386(AP)
..... monthly tenancy as capital asset is with reference to the provisions of the west bengal tenancy act and this decision should be considered as confined to its facts and circumstances ..... creature of the statute and granted on fulfilment of certain conditions and analogous to the grant of permit by the regional transport authority on compliance with certain requirements under the motor vehicles act. ..... when the element of cost of such cost as is capable of being reckoned, is not present and the fair market value cannot be taken into consideration under section 55 of the income-tax act, 1961, as the very basis of capital gains is that at some point to time, the person who initially acquired the property did so at some cost in terms of money. ..... while considering whether salami can be considered as a rent within the meaning of the definition of 'agricultural income' in section 2(1)(a) of the assam agricultural income-tax act, 1939, the supreme court held that salami is in the form of a lump sum non recurring payment made by a prospective tenant to the landlord as a consideration for the settlement of agricultural land ..... of acquisition of a capital asset 'nil', why can't it be taken as 'nil' and is there any prohibition in the act from saying so take a case, where an assessee becomes the owner of a capital asset (land or building) by adverse possession. ..... cit : [1985]156itr509(sc) , while considering the exigibility to levy of capital gains on contribution of capital asset as share capital in .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1998(1)MPLJ612
..... amendment) act, 1985 ..... case, it was held, that the title passes to the transferee and, therefore, even such a transfer effected by a will was a transfer for the purpose of section 12(4) of the act, clarifying that even if the plaintiff acquired through succession then too the bar of section 12(4) was applicable and the decree passed on the ground of bona fide requirement has to be set aside ..... stringent restriction, as contemplated under the proviso to section 23-a, was brought into effect in west bengal premises tenancy act in the year 1969. ..... accommodation control (amendment) act, 1983 while section 12(4) ..... by this construction we do no violence to language but, on the other hand, promote public justice and social gain, without in the least imperiling the protection conferred by the amending act.19. ..... lapse of time the rent controlling authority could, in such a situation, pass an order of eviction on the finding that the conditions contemplated under section 23-a(b) read with section 23-j and 23-d(3) of the aforesaid act stood satisfied by the date of the order, taking notice of the subsequent events, if any, which had taken place during the pendency of the application.9. ..... motor and general traders reported in air 1975 sc 1409, wherein it was indicated that where cause of action is deficient, but later events have made up the deficiency, the court may, in order to avoid multiplicity of litigation, permit the amendment and continue the proceeding provided no prejudice is caused .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1992KAR3255
..... period of more than three months having regard to the proviso to sub-section (2) of section 3 of the karnataka prevention of dangerous activities of bootleggers, drug offenders, gamblers, goondas, immoral traffic offenders and slum-grabbers act, 1985 (hereinafter referred to as the 'act'); and (3) that the incidents mentioned in the grounds of detention covered the period from 13.6.1988 to 16.9.1990 whereas the order of detention was passed on 18.3.1992; as such there was a gap of 1 1/2 years ..... order made by the state government under this sub-section shall not in the first instance, exceed three months, but the state government may if satisfied as aforesaid that it is necessary so to do, amend such order to extend such period from time to time by any period not exceeding three months at any one time. ..... state of west bengal : 1974crilj883 it was held that mere delay in making the order was not sufficient to hold that the district magistrate must not have been satisfied about the ..... state of west bengal : 1975crilj429 ..... no explanation at all has been furnished on behalf of the state as to why action under the act was not taken at the earliest possible after the alleged commission of the offence which are the foundation of the grounds for detention, in our opinion, the charge is so stale in relation to the ..... therefore, the time-gap between the order of detention and the acts alleged to have been committed by the detenu cannot be computed from 20.10.1990 and it has to be computed .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1995AP302
..... it is further observed that it was true that the amendment of section 529 of the act and insertion of section 529a into the act were brought about by the amendment act 35 of 1985 with a view to enabling the workmen of the company under winding up to get the benefit of the dues which such company owed to them, on top priority being ranked with the dues to the secured creditors, but ..... the insertion of new section 529a by the amendment act 35 of 1985 made it obligatory upon the liquidator to represent the workmen and enforce the pari passu charge in favour of the workmen and to ensure that the amount realised was applied rateably for the discharge of workmen's ..... same, the financial corporation did venture to make such application in view of the fact that pari passu charge was created on the assets of the company for payment of arrears to workmen of the company by virtue of the amendment to section 529 of the companies act as well as the incorporation of new section 529a by the amendment act, 35 of 1985. ..... on page 33 in para d of the same decision, it is recorded that the important change brought about by amendment of section 529 and insertion of section 529 a by act 35 of 1985 was of subjecting the security of a secured creditor to pari passu charge for the workmen's dues and empowering the liquidator to join the secured creditor in enforcing the workmen's charge on the security when the secured .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [2001(89)FLR15]; JT2001(2)SC628; (2001)ILLJ154SC; (2001)10SCC611
..... even assuming that the west bengal amendment was applicable, that would still not ..... single judge as well as the division bench was only with regard to applicability of the amendment of the state of west bengal to section 2(s) of the industrial disputes act. ..... does not include any such person: (i) who is subject to the air force act, 1950 (45 of 1950) or the army act, 1950 (46 of 1950), or the navy act, 1957 (62 of 1957); or (ii) who is employed in the police service or as an officer or other employee of a prison; or (iii) who is employed mainly in a managerial or administrative capacity; or (iv) who, being employed in a ..... employed in any industry to do any manual, unskilled, skilled, technical, operational, clerical or supervisory work for hire or reward, whether the terms of employment be expressed or implied, and for the purposes of any proceeding under this act in relation to an industrial dispute, includes any such person who has been dismissed, discharged or retrenched in connection with, or as a consequence of, that dispute or whose dismissal, discharge or retrenchment has led to that dispute, but ..... clear that if any other amount is due to the respondent upto the date of termination by the letter dated 1st september, 1985 by way of bonus, leave encashment or otherwise, the same would be paid to him.14. ..... september, 1985, respondent .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2004)137PLR212
..... but so far as the imposition of tax on motor vehicles entering into the municipal limits is concerned, which is provided under section 127(i)(iii), of the municipalities act the said provision cannot be said to be repugnant to the special statute in respect of motor vehicles, namely the motor vehicles taxation act.if the taxation act would have contained a provision authorising imposition of entry tax on motor vehicle then certainly the later general act, namely, the municipalities act even if by making a provision for imposition of entry tax on vehicles into the municipal limits ..... the court held to the following effect:'since the taxation act does not provide for any imposition of tax on entry of the motor vehicles within municipal limits whereas the municipal act authorises for such levy under section 127(i)(iii) there is no inconsistency or repugnancy between the two provisions. ..... tax-free under section 6 whose gross turnover during the year immediately preceding the commencement of this act exceeded the taxable quantum shall be liable to pay tax under this act on all sales effected after the coming into force of this act and purchases made after the commencement of the east punjab general sales tax (amendment) act, 1958.provided that the tax shall not be payable on sales involved in the execution of a contract which ..... 1985 s.c. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2003)133PLR730
..... ), has filed the instant revision petition against the order passed by the rent controller, amritsar, vide which the ejectment application filed by him under section 13-a of the east punjab urban rent restriction act (amendment),1985 (hereinafter referred to as 'the act of 1985') for eviction of narinder singh (hereinafter referred to as the tenant) from the premises in question on the ground that he is specified landlord and requires the premises for his own use and occupation, ..... section 13-a of east punjab urban rent restriction (amendment) act, 1985 in clear terms enjoins that 'where a specified landlord at any time, within one year prior to or within one year after the date of his retirement or after his retirement but within one year of the date of commencement of the said act makes an application to recover possession of the building or scheduled building, the controller will direct the tenant to deliverpossession of the house to ..... as it may, once it is held that the landlord is not specified landlord and is not entitled to maintain the application under section 13-a of the act of 1985, as discussed above, it becomes immaterial whether the building is residential or commercial and by reversing the finding on this fact, the petition cannot be allowed. ..... ), has held that the benefit of eviction of a tenant in a summary proceeding under section 13-a of the act of 1985 on the ground being specified landlord cannot be given to the ex-service-man, who let out the premises after his .....
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