Court : Allahabad
Decided on : Jul-22-1975
Reported in : AIR1976All274
..... if the levy satisfies article 304(b) of the constitution.35. it was then urged that the state government had under section 128 of the u. p. municipalities act issued a notification dated 24th october, 1925, debarring municipal boards from levying octroi on mineral oil, machinery of the kind ..... in nature is outside the purview of article 301 of the constitution and is a valid impost.27. as already seen, article 301 secures freedom from obstruction to the free movement or transport of goods from one place to another in the country. it seeks to ensure what ..... to enquire whether the trades people are having the use of certain facilities for the better conduct of their business and paying not patently much more than what is required for providing the facilities. it would be impossible to judge the compensatory nature of a tax by ..... as a recompense for providing facilities. this is the effect of the supreme court decision in state of kerala v. abdul kadir, air 1970 sc 1912. it was held in that case that a tax may in certain cases directly and immediately restrict or hamper the flow of ..... the place from which the goods are imported. goods produced in the state are subjected to the same levy as godds imported from outside.39. in our opinion the petitioner has not satisfactorily established the basic facts, namely, that the commodities mentioned in its affidavit are imported from ..... in support of the writ petition having failed, this petition and the connected petitions are dismissed with costs. .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-31-1975
Reported in : AIR1975All354
..... : air1939all403 and commr. of sales tax u. p. lucknow v. parson tools and plants, kanpur, 1970 all lj 163 : (air 1970 ah 428) (fb) to show that by virtue of section 29 of the limitation act section 12 applies to tribunals other than courts and that general principles of section 12 are applicable to all proceedings where certified copy is required. from the side of the ..... parties.6. the plaintiff filed an appeal and the learned first appellate court agreeing with the findings of the trial court dismissed it with costs to the respondents.7. the plaintiff has now come up in second appeal mainly on the ground that both the learned lower courts were wrong in holding that the sale ..... of the civil p. c. in which writ proceeding challenging the validity of certain notices under u. p. act 31 of 1957 were dismissed by the high court. the petitioner obtained certificate to appeal to the supreme court but failed to deposit necessary security as required by rules of the high court. in consequence the certificate granted was cancelled. subsequently writ petition ..... by the district registrar. as held in the cases of edun v. mahomed siddik, ((1883) ilr 9 cal 150) and udit upadhia v. imam bandi bibi, (1902) ilr 24 all 402 (fb) the right of suit given by section 77 of the registration act arises only when the registrar, on an application complying with all the provisions of the second and third paragraphs .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-28-1975
Reported in : AIR1975All434
..... act. it embodied a declaration that the act is for giving effect to the policy of the state towards securing the principles specified in clauses (b) and (c) of article 39 of the constitution. section 4 of the gujarat act ..... , 1970. ..... section 3, sub-section ..... section 3, sub-section ..... secure ..... act ..... act ..... secure ..... .p. act no. ..... act ..... act.'under sub-section ..... act ..... act ..... act ..... securities contracts (regulation) act ..... act ..... act ..... act ..... section ..... act ..... sections ..... act ..... act ..... section ..... act ..... act ..... act ..... act ..... act ..... security ..... act ..... act ..... operations act, ..... 1970 ..... section 3 (5) of the act ..... section 3 (4) of the act ..... act and provides security ..... section 3 of the act ..... section 3 (1) of the act ..... section 3 of the companies act ..... section 3 of the companies act ..... section 3 (4) of the act and not under section ..... act ..... acted in disregard of the guidelines provided by the act ..... act 1972 (gujarat act no. 12 of 1972) -- hereinafter referred to as the gujarat act ..... section 3 (3) (c) (vi) ofthe act ..... section, 'public ..... act, 1972 (u.p. act 36 of 1972)-- hereinafter referred to as the act ..... section 3 (4) of the act and in not doing so the government had acted ..... act. while cooperative societies exempt from the operation of the act ..... section 14 of the u.p.encumbered estates act ..... -section ..... act, 1965 or any apex society within the meaning of that act ..... act, does not exceed three lakhs of rupees.'section ..... act under consideration evidently meant to be ancillary. while enacting the act ..... section 3 (f) of the ceiling bill in terms identical with section 2 (c) of the act ..... act. the act was to override other laws in view of section 13. the vires of the gujarat act .....
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