Court : Supreme Court of India
Reported in : AIR1977SC2313; (1977)4SCC337; [1978]1SCR563; 1977(9)LC651(SC)
..... co-operative societies (briefly the village societies), the deputy registrar of co-operative societies gave a notice to the appellant under section 16(5) of the andhra pradesh co-operative societies act, 1964, calling upon it to amend its byelaws so as to restrict its area of operation only to the taluk headquarters.4. ..... simultaneously approached the government by way of revision under section 77 of the andhra pradesh co-operative societies act, 1964 (briefly the act) against the order of the registrar of 10th december, 1975. ..... 'requested' the excise superintendent, visakhapatnam, to take action under section 32 of the andhra pradesh excise act, 1968, for withdrawal of the licence already granted in favour of the appellant and to issue a fresh licence amending the area of operation restricting it only to chintapalli village. ..... the short question that arises for decision is whether the order of the government in revision which was passed under section 77 of the act is invalid for non-compliance with section 77(2) which provides that no order prejudicial to any person shall be passed under sub-section (1) unless such person has been given ..... society aggrieved by any decision under section 6, refusal to register a society under section 7 or amendment of the bye-laws under section 16, etc. ..... the impugned order of the government is invalid being in the teeth of section 77(2) of the act and in violation of the principles of natural justice and the high court should have quashed the same .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2004(3)JKJ25[SC]; JT2004(8)SC77; 2004(8)SCALE348; (2004)12SCC634
..... it was contended on behalf of the baridars that repeal of articles 19(1)(f) and 31 of the constitution of india by the constitution (forty-fourth) amendment act, 1978, w.e.f. ..... by excluding a challenge on the ground that the compensation provided by the law was not adequate, the 4th amendment removed the restriction on legislative power in the sense that for the law to be valid it was no longer obligatory to provide for the payment of full and fair money equivalent ..... 20.6.1979, does not apply to the state of jammu & kashmir, the right to property continued to be a fundamental right of the residents of jammu & kashmir; the 1988 act made no provision for payment of compensation or guidelines for determination of compensation to baridars, whose rights are extinguished; the board being a controlled corporation, is an arm of the government; all the properties of the shrine stand vested in the ..... 19 deals with three kinds of persons: (i) baridars -- their rights stand extinguished on the coming into force of the 1988 act, (ii) employees of the dharmarth trust -- they become employees of the board on the commencement of the 1988 act, (iii) shopkeepers and other lease holders, who were tenants -- they become the tenants of the board.18. ..... the division bench of two learned judges raised the question, 'when the governor discharged this function under the act as executive head of the state, is it with the aid and advise under the council of ministers or in his official capacity as the governor? .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1999SC3203; [1999]239ITR738(SC); JT1999(6)SC293; 1999(5)SCALE249; (1999)7SCC26; [1999]Supp2SCR44
..... high court examined the provisions of the administrators-general act, 1963 and the official trustees act, 1913 and held as under:it appears to be quite clear that though the official trustee has been appointed both as sole executor and as sole trustee, the executorships must automatically come to an end on his obtaining the probate, that the taking out of probate by the official trustee should be taken to be an act of acceptance of the trusteeship and that on the date of the obtaining of the probate the trust had ..... functions of the trustees and executors as imposed upon them did not come to an end till february 1964 and it, therefore, cannot be said that there was any trust created under the will till that time. ..... executors and trustees filed income-tax return for the assessment year 1964-65 for the previous year (october 20, 1962 to october 17, 1963) on february 13, 1965. ..... commissioner of income-tax, bombay city, : [1964]54itr189(bom) and commissioner of income-tax, tamil nadu-i v. ..... commissioner of income- tax, bombay city, : [1964]54itr189(bom) . ..... cit, : [1964]54itr189(bom) . ..... by february, 1964 all the payments as devised by the will were made to respective legatees.6. ..... the trust was registered on december 29, 1964. ..... during the assessment year 1964-65, k.r. ..... during the assessment year 1964-65, k.r. ..... the trust was registered on december 29, 1964.7. ..... immovable properties mentioned in the will were transferred in october, 1963 and february, 1964. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009(57)BLJR711; 2009(4)BomCR348; JT2009(1)SC470; 2009(1)SCALE758; (2009)3SCC571; 2009(1)LC411(SC)
..... improving environment and safeguarding forests and wild life and article 48a was inserted in part iv of the constitution by the constitution (forty-second amendment) act, 1976 whereby a duty was imposed on the state to endeavour to protect and improve the environment and safeguard forests and wild life of the country. ..... the following purpose, namely -tourism development project - construction of hotel at curla, vainguinim, taleigao.and whereas the government being satisfied by an enquiry held under section 40 of the said act that the proposed acquisition is needed for the aforesaid purpose and the said work is likely to prove useful to the public, has consented to acquire on behalf of the company the said ..... of land for a company is conditioned by the restrictions in sections 40 and 41 indicates that the legislature intended that land should be acquired through the coercive machinery of the act only for the restricted purpose mentioned in sections 40 and 41, which would also be a public purpose for the purpose of section 4....let us therefore turn to the words of ..... pallav shihsodia, learned senior counsel appearing on behalf of the state of goa and other official respondent, adopted the arguments of shri anil divan and submitted that right of the public ..... the court then invoked the public trust doctrine and held that being a trustee of the park on behalf of the public, the nagar mahapalika could not have transferred the same to the private builder and thereby deprived the residents ..... 1964 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [2008]143CompCas325(SC); (2008)5CompLJ369(SC); (2007)213CTR(SC)301; [2008]297ITR176(SC); 2007(13)SCALE204; [2007]80SCL283(SC); 2007AIRSCW7443
..... question of effect of section 211(3a), (3b) and (3c), learned counsel submitted that section 211(3a) cannot be read to imply that accounting standards have to be complied with even if they are inconsistent with the act or that they alter/amend any provisions of the companies act as regards section 211(3b), learned counsel submitted that any deviation from the accounting standards has to be qualified by the auditors which may lead to adverse consequences for the ..... '. the matter arose under the provisions of companies (profits) surtax act, 1964 which levied a charge on every company for every assessment year called as surtax, insofar as the chargeable profits of the previous year exceeded the statutory deduction at the rates mentioned ..... to the provisions of this section, the central government may, by notification in the official gazette, alter any of the regulations, rules, tables, forms and other provisions contained in any of the schedules to this act, except schedules xi and ..... .(k) where any of the company's debentures are held by a nominee or a trustee for the company, the nominal amount of the debentures and the amount at which they are stated in the books of the company ..... .(3) the central government may, by notification in the official gazette, exempt any class of companies from compliance with any of the requirements in schedule vi if, in its opinion, it is necessary to grant the exemption in the public interest.any such exemption may be granted either unconditionally or .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1974SC1300; [1974(29)FLR97]; 1974LabIC841; (1974)4SCC656; [1974]3SCR760
..... a writ petition in the high court of gujarat, in that petition it impugned the provisions of sections 3, 6a and 7 of the bombay labour welfare fund act, 1953 (hereinafter referred to as (the act) and section 13 of the bombay labour welfare fund (gujarat extension and amendment) act, 1961 (hereinafter referred to as the first amendment act) and rules 3 and 4 of the bombay labour welfare fund rules, 1953 (hereinafter referred to as the rules) as unconstitutional and prayed for the issue of a writ in the ..... such particulars as may be prescribed and that it shall be affixed on the notice board or in its absence on a conspicuous part of the premises, of each establishment in which the unpaid accumulations were earned and shall be published in the official gazette and also in any two newspapers in the language commonly understood in the area in which such establishment is situated, or in such other manner as may be prescribed, regard being had to the amount of the claim. ..... legislature of gujarat thereafter enacted to first amendment act making various amendments in the act, some of them with retrospective effect. ..... section 7(1) provides that the fund shall vest in and be held and applied by the board as trustees subject to the provisions and for the purposes of the act and the moneys in the fund shall be utilized by the board to defray the cost of carrying out measures which may be specified by the state government from time to time to promote the welfare of labour and of ..... : [1964]6scr885 , .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1260; [1966]59ITR666(SC); [1966]2SCR296
..... be enough to state that under this trust deed also the amounts representing the loans mentioned therein ceased to be the private property of the assessee and the trustees thereunder held the said property for discharging the various obligations imposed on them and for paying the income therefrom to the different persons mentioned therein and in the ..... international law in respect of the assessment year 1951-52, argued that he was not liable to income-tax for the assessment year 1950-51 on the ground that under the indian income-tax act, income-tax was charged on the assessee's income received during the accounting year and that as during the accounting year the assessee was a ruling chief, he was exempt from taxation under ..... 3 of the general clauses act defines 'state' to mean as respects any period before the commencement of the constitution (seventh amendment) act, 1956, a part a state, a part b ..... the assessment year an individual is assessable to tax, the fact that during the previous year he was not liable to tax at all because there was no income-tax act in the area to which the act was extended or because that under an income-tax act in force therein during that year his income was exempted from tax or because of any other law, including international law, he was so exempt from tax, would not ..... 48 and 49 of 1964 against that part of the high court's judgment which ..... 46 and 47 of 1964, insofar as the high court's judgment went against the revenue; and the assessee filed two .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1969]72ITR376(SC)
..... the present appellant in the return filed to the writ petition in the high court claimed that, section 5959 as introduced by the amendment act was applicable and that the central board of revenue had expressed the opinion that the correct value of the securities should be 78% of the face value as against 52% as adopted in the assessment order and the ..... learned single judge held that the appellant had no jurisdiction under section 59, as newly introduced by the amendment act, to reopen a matter which had been completed and which had became final before july 1, 1960 ..... did riot decide the first point, namely, whether section 59 as newly introduced by the amendment act was applicable or not and rested its decision on the second point. ..... act was amended by the estate duty (amendment) act, 1958, hereinafter called 'the amendment act ..... writ petition two main points were raised : the first was that section 59 had been introduced by the amendment act and it could not be made applicable to assessments which had become final before july 1, 1960, the date on which the amendment act came into force. ..... the trustees preferred an appeal before the central board of revenue disputing the correctness of the valuation of the estate of the deceased (begum) made by the assistant ..... an appeal by special leave from a judgment of the high court of andhra pradesh dated july 2, 1964, in writ appealno. ..... preferred an appeal under clause 15 of the letters patent which was disposed of by a division bench on july 2, 1964. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1995(50)ECC138; JT1994(7)SC577; 1994(4)SCALE1138; 1995Supp(1)SCC707; [1994]Supp6SCR120; [1995]98STC32(SC)
..... the first and the main submission of the learned counsel for the petitioners in all its facets runs thus: the levy created by sections 2 and 3 of the impugned amendment act is not a tax on lands and buildings within the meaning of entry 49 of list-ii of the seventh schedule to the constitution and is, therefore, beyond the competence of the state legislature; for being a tax on land ..... bombay 1940 bom 48, property tax was levied @ 10% on the annual letting value of lands and buildings by the bombay finance '(amendment) act, 1939, the levy was impugned as ultra vires the provincial legislature on he ground that it was in truth a, tax on income or on ..... estate of tea grown therein, as the state government may, by notification in the official gazette, fix in this behalf:provided that in calculating the despatches of tea for the purpose of levy of rural employment cess, such despatches for sale made at such tea action centers as may be recognised by the state government by notification in the official gazette shall be excluded:provided further that the state government, may fix different rates ..... board of trustees of lethobridge ..... [1964]6scr666 - which was overruled in india cement - also purported to levy land cess on the 'annual rental value', which expressions was defined to mean inter alia royalty' or other sum payable to the government in the case of lands held on lease/license and that the reason for which murthy was overruled; in indian cement was also present in the orissa act before .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1986SC1126; 1986(1)SCALE416; (1986)2SCC431; [1986]1SCR633; 1986(2)LC390(SC)
..... law brought about by the introduction of sections 49a and 49b of the act by the electricity (supply) (rajasthan amendment) act, 1976, the court is bound to give effect to these provisions notwithstanding anything contained in the act or in any agreement, undertaking, commitment or concession to the contrary made by the board before the first day of april 1964, or the decision of this court in indian aluminium company's case ..... section 49 by the electricity (supply) (amendment) act, 1966, and for the validation of amount realized, demand made or created by the board according to the uniform tariffs in force from time to time before the publication in the official gazette of the electricity (supply) (rajasthan amendment) ordinance, 1976, i.e. ..... they adverted to clause 18 of the agreement which conferred power on the board to review the tariff on or after january 1, 1971 and referred to the discussion they had with the chairman and other officials of the board, making a request that the board should furnish the necessary details with regard to the total cost and the component of cost of generation at the time of the supply under the agreement ..... to the uniform tariffs in force from time to time, from or against any person claiming any special tariffs under any such agreement, undertaking or concession before the publications in the official gazette of the electricity supply (rajasthan amendment) ordinance, 1976, shall be deemed to have been validly realised, made or created under this .....
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