Court : Supreme Court of India
Reported in : AIR1995SC142; JT1994(4)SC473; 1994(3)SCALE389; 1995Supp(1)SCC596; [1994]Supp1SCR807
..... article 14 of the constitution in the context of right to property is not a basic feature or basic structure. the constitution 66th amendment act, 1990 bringing the amendment act 8/1982 under 9th schedule to the constitution does not destroy the basic structure of the constitution.31. even agreeing with the contention ..... the guarantee of equality when their true object and intendment was to remove inequalities in the matter of agricultural holdings. the constitution (first amendment) act and the (4th amendment) act do not destroy or damage the basic structure of the constitution. this court in kesavananda bharti's case held that article 31-c ..... the word 'compensation' in clause (2) of article 31 as just equivalent or indemnification for the property expropriated which led to the constitution 4th amendment act, 1955 suitably amending article 31(2) that no law providing for compulsory acquisition or requisition 'shall be called in question in any court on the ground of compensation .....
Tag this Judgment!Court : Supreme Court of India
Reported in : JT2009(9)SC573; 2009(10)SCALE25; (2009)8SCC46
..... amended purporting to nullify an earlier act (in the words of the high court), the same by itself would attract the said doctrine.69. for invoking the doctrine of 'colourable legislation' the legislature must have transgressed the limits of its constitutional power patently, manifestly and directly.70. the doctrine of 'colourable legislation', in our opinion, has no application in ..... areas of punjab and haryana.165. it is of some significance to note that this court in balco employees' union (regd.) v. union of india and ors. : (2002)illj550sc in regard to the decision of this court in samatha v. state of a.p. : air1997sc3297 , by drawing a necessary distinction between an area which is covered by ..... however, the legal position was made clear by a three judge bench of this court in west u.p. sugar mills v. state of u.p. : [2002]1scr897 whereupon also the learned counsel had placed reliance, stating:18. a perusal of section 20 shows that several provisions of the uttar pradesh general clauses .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [2006]134CompCas678(SC); (2006)5CompLJ511(SC); JT2006(7)SC333; 2006(7)SCALE668; [2006]70SCL222(SC)
..... right can be taken away by a subsequent enactment either expressly or by necessary intendment. the parliament while amending section 100a of the code of civil procedure, by amending act 22 of 2002 with effect from 1.7.2002, took away the letters patent power of the high court in the matter of appeal against an order of learned single judge to ..... law at the relevant time. at the relevant time neither section 100a nor section 104(2) barred a letters patent appeal. the words used in section 100a are not by way of abundant caution. by the amendment acts of 1976 and 2002 a specific exclusion is provided as the legislature knew that in the absence of such words a letters ..... patent appeal would not be barred. the legislature was aware that it had incorporated the saving clause in section 104(1 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2007SC663; 2007(2)AWC1148(SC); 2007(1)CTC186; [2007(2)JCR202(SC)]; 2007MPLJ25(SC); RLW2007(2)SC1636; 2006(13)SCALE645
..... right can be taken away by a subsequent enactment either expressly or by necessary intendment. the parliament while amending section 100a of the code of civil procedure, by amending act 22 of 2002 with effect from 1.7.2002, took away the letters patent power of the high court in the matter of appeal against an order of learned single judge to the ..... letters patent appeal would not be barred. the legislature was aware that it had incorporated the saving clause in section ..... , held:it is thus to be seen that when the legislature wanted to exclude a letters patent appeal it specifically did so. the words used in section 100a are not by way of abundant caution. by the amendment acts of 1976 and 2002 a specific exclusion is provided as the legislature knew that in the absence of such words a .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2005SC1967; JT2005(2)SC424; 2005(2)KLT613(SC); (2005)3SCC351; (2005)2UPLBEC1126
..... was good and valid when it was made should be treated as patently invalid and wrong by virtue of the retrospective operation of the amendment act. but such a result was necessarily involved in the legal fiction about the retrospective operation of the amendment act.' a notice issued by the income tax officer calling upon the respondent ..... s. balaram v. volkart brothers, bombay : [1971]82itr50(sc) , while interpreting section 154 of income tax act, 1961, this court indicated that a mistake apparent on the record must be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there ..... on october 09, 1952, and assessed the respondent under the income tax act 1922. by the said assessment order, respondent was given credit for certain amount. the act was thereafter amended and was give retrospective effect from april 01, 1952. under the said amendment the respondent was entitled to a lesser amount. a notice was, therefore, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC2124; (1973)2SCC192; [1974]1SCR198; 1973(5)LC733(SC)
..... court is in conformity with the intent and language of the legislature and is also in accord with the authorities of this court.on a further appeal under the letters patent the division bench purporting to follow the full bench decision of that court in ude bhan and ors. v. kapoor chand and ors. i.l.r. 1966 pun ..... bench of the punjab high court in a letters patent appeal.2. the question for decision in this appeal depends upon the interpretation of clause (ccc) added to the proviso to sub-section (1) of section 60 of the cpc by punjab relief of indebtedness act 7 of 1934 as amended by punjab acts 12 of 1940 and 6 of 1942 exempting from ..... properties including the building in dispute. on 21-11-1956 the appellants filed an objection petition under section 60 of the cpc read with section 4 of the provincial insolvency act in respect of taking the possession of the building in dispute basing this upon clause (ccc) above referred to. the official receiver contended that the property in dispute .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC1573; [1964]7SCR1
..... v. the state of madras and others [1959] 2 s.c.r. 227, this court by a majority decision held that s. 43a of the act as amended by the madras amendment act, 1948 must be given a restricted meaning and the jurisdiction it conferred on the state government to issue orders and directions must be confined to administrative functions. ..... , this court held by a majority decision that the orders and directions issued under s. 43a were merely executive or administrative in character and their breach, even if patent, would not justify the issue of a writ of certiorari. it was also observed that though the orders were executive and did not amount to statutory rules, they ..... the learned single judge who heard his writ petition dismissed the petition, on october 18, 1962. the appellant then challenged the correctness of this decision by a letters patent appeal no. 214 of 1962 before a division bench of the said high court. the division bench, however, agreed with the view taken by the single judge and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1958SC875; [1958]34ITR143(SC); (1958)IIMLJ182(SC); [1959]1SCR703
..... which was good and valid when it was made should be treated as patently invalid and wrong by virtue of the retrospective operation of the amendment act. but such a result is necessarily involved in the legal fiction about the retrospective operation of the amendment act. if, as a result of the said fiction we must read the ..... is based on the provisions of section 3, sub-section (2), section 7, sub-section (2) and section 30, sub-section (2) of the amendment act. where the amendment act intended that its provisions should affect even concluded orders of assessment it is expressly so provided. since section 13 does not specifically authorise the reopening of concluded assessments ..... made can be said to disclose a mistake apparent from the record if the said order would be erroneous in view of a subsequent amendment made by the amendment act when the amendment act is intended to operate retrospectively 2. it is unnecessary to refer to the provisions of section 18a(5) as well as the provision .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2009)223CTR(SC)1; [2009]312ITR254(SC); JT2009(5)SC378; 2009(5)SCALE198; (2009)13SCC1; [2009]179TAXMAN326(SC); 2009(3)LC1519(SC)
..... condition precedent for making adjustment in the carrying amount of the fixed asset. this indicates a complete structural change brought about in section 43a vide finance act, 2002. therefore, the amended section is amendatory and not clarificatory in nature.conclusion:35. for reasons given hereinabove, we find no infirmity in the impugned judgments of the delhi ..... s) incurring liabilities on capital account. in such cases, we are required to consider the provisions of section 43(1), 43a (both, before and after amendment vide finance act, 2002).facts in m/s woodward governor india p. ltd.[civil appeal arising out of slp(c) no. 593/08]- revenue account case:5. the assessee filed ..... for the purposes of depreciation [sections 32 and 43(1)], and also as regards capital assets for scientific research [section 35(1)(iv)] and also regarding patent rights or copyrights [section 35a].31. as held in arvind mills case (supra) increase or decrease in liability in the repayment of foreign loan should be .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1974SC1369; [1974]96ITR73(SC); (1972)4SCC389
..... an order which was good and valid when it was made should be treated as patently invalid and wrong by virtue of the retrospective operation of the amendment act. but such a result is necessarily involved in the legal fiction about the retrospective operation of the amendment act. if, as a result of the said fiction we must read the subsequently inserted ..... held that as a result of the legal fiction brought about as a result of the retrospective operation given to the amending act, the subsequently inserted proviso must be read as forming part of section 18-a(5) of the principal act as from april 1, 1952, and consequently the order of the income-tax officer dated october 9, 1952, was ..... 0 as representing interest on tax paid in advance under section 18-a(5) of the income-tax act. on may 24, 1953, the indian income-tax (amendment) act, 1953 came into force adding a proviso to section 18-a(5) of the act to the effect that the assessee was entitled to interest not on the whole of the advance tax .....
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