Court : Supreme Court of India
Reported in : AIR1997SC2847; JT1997(1)SC40; 1996(9)SCALE613; (1997)7SCC339; [1996]Supp10SCR472
..... had challenged the vires of a regulation by which the president had, in exercise of powers under article 240, repealed the laws in force in relation to income-tax within the union territory of pondicherry and had made the income-tax act, 1961 applicable to it. explaining that parliament, and through it the president, had ..... principle of immunity from intergovernmental taxation as it stood in the united states of america and the fact of its incorporation in draft article 264; he sought the extension of the doctrine to states as well. while allaying their apprehensions, mr. alladi krishnaswami ayyar noted the fact that the australian, canadian and american constitutions had ..... union and the state legislatures. even if the submission that municipalities now possess, under part ixa of the constitution, a higher juridical status is correct, the extension of that logic to the proposition that they have plenary powers to levy taxes is not, as is clear from a perusal of relevant part of article 243x .....
Tag this Judgment!Court : Chennai
Reported in : AIR1978Mad171
..... its legislative function, which could not be supported. indeed, the argument of mr. setalvad was accepted that there could be valid delegation to adopt other state laws by extension'.5. it is exactly the situation as was mentioned in the madras case cited above that is obtainable in this instant case. therefore, it does not suffer ..... of the principal act. it was contended on behalf of the petitioner that the principal act was void and was still-born legislation by reason of the pondicherry legislature having abdicated its legislative assembly function in favour of the madras state legislature, such abdication resulted from the wholesale adoption of the madras act as ..... its legislative functions to the legislative assembly of tamil nadu. therefore, in view of the decision of the supreme court in shama rao v. union territory of pondicherry : [1967]2scr650 this act cannot be enforced against the petitioner. it is this contention which is also urged during the hearing of the writ petition.4. .....
Tag this Judgment!Court : Chennai
Reported in : (1977)2MLJ481
..... legislative function, which could not be supported. indeed, the argument of mr. setalvad was accepted that there could be valid delegation to adopt other state laws by extension.it is exactly the situation mentioned in the madras case cited above that is obtainable in this instant case. therefore, it does not suffer from the vice ..... the principal act. it was contended on behalf of the petitioner that the principal act was void and was still-born legislation by reason of the pondicherry legislature having abdicated its legislative assembly function in favour of the madras state legilature, such abdication resulted from the wholesale adoption of the madras act as ..... its legislative functions to the legislative assembly of tamil nadu. therefore, in view of the decision of the supreme court in shama rao v. union territory of pondicherry : [1967]2scr650 , this act cannot be enforced against the petitioner. it is this contention which is also urged during the hearing of the writ petition.4 .....
Tag this Judgment!Court : Chennai
Reported in : AIR1984Mad271
..... laid down that in so far as christians in the state of pondicherry are, concerned, they are governed by the hindu customary law and as the hindu succession act does not apply to christians in that state, the law of succession applicable would be the customary hindu law prevalent in pondicherry prior to the extension of the hindu succession act. this decision lays down the inapplicability ..... succession by the, enactment of the hindu succession act, 1956, extended to the pondicherry territory in 1962. unfortunately, even this extension of the provisions of the hindu succession act, 1956 to the territory of pondicherry was of no avail with reference to the christians governed by the customary hindu law, as in this case. with reference to such persons, the applicability of the customary .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996IVAD(SC)504; JT1996(4)SC45; 1996(3)SCALE306; (1996)3SCC741; [1996]Supp1SCR1
..... parliament has the power to legislate with retrospective effect and also to pass a validation act. this being so, and the powers of the legislature of pondicherry being co-extensive with the powers of a state assembly, by virtue of section 18 of (the) government of union territories act, 1963, there is no reason ..... article 239a and section 18 of (the) government of union territories act, 1963 together, it is clear that the pondicherry assembly had the power to make laws for the whole or part of pondicherry with respect to any of the matters enumerated in the state list or the concurrent list. levy of sales tax would ..... for this court to hold that the pondicherry legislature could not enact a law with retrospective effect. in other words, by virtue of section 18 of (the) government of union territories act, 1963, the parliament vested with the pondicherry .....
Tag this Judgment!Court : Chennai
Reported in : AIR1970Mad419
..... to parliament alone, is to wholly ignore the constitution 14th amendment act, when parliament, pursuant to the power vested in it under the constitution, provided by law a legislative assembly for the union territory of pondicherry and invested the legislature with certain legislative powers, it is a misconception to refer to such investiture of legislative power as abdication by parliament of its ..... extent of the repugnancy, be void.explanation-- for the purposes of this section, the expression "law made by parliament" shall not include any law which provides for the extension to the union territory of any law in force in any other part of the territory of india or any law made before the commencement of this act, in relation to any matter with respect to .....
Tag this Judgment!Court : Chennai
Reported in : (1969)2MLJ306
..... to parliament alone, is to wholly ignore the constitution 14th amendment act. when parliament, pursuant to the power vested in it under the constitution, provided by law a legislative assembly for the union territory of pondicherry and invested the legislature with certain legislative powers, it is a misconception to refer to such investiture of legislative power as abdication by parliament of its ..... extent of the repugnancy, be void.explanation.--for the purposes of this section, the expression ' law made by parliament' shall not include any law which provides for the extension to the union territory of any law in force in any other part of the territory of india or any law made before the commencement of this act, in relation to any matter with respect to .....
Tag this Judgment!Court : Chennai
Reported in : [2009]311ITR389(Mad)
..... . further, it has granted exemption from the payment of cst/pgst for a period of five years with effect from 19.01.1995. the factory inspectorate, pondicherry has issued registration and licence to the assessee company to work as factory vide their letter in no. 6247/4976 during february 1996. the printing unit of ..... issued under section 143(2) of the act. during the year, the assessee reported an income of rs. 1,55,20,243/- from its printing unit at pondicherry and claimed 100% deduction under section 80-ia of the act. the assessee furnished details pertaining to the machinery and raw materials and the process of printing labels ..... co. and anr. : [1993]204itr412(sc) , and held as follows:the words 'manufacture' and 'production' have received extensive judicial attention both under this act as well as the central excises act and the various sales tax laws. the word 'production' has a wider connotation than the word 'manufacture'. while every manufacture can be characterised as production, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : JT2009(8)SC339; (2009)7SCC561; 2009(8)LC3627(SC)
..... the union of india under the union list to the pondicherry. it is only an act akin to adaptation act by which the laws of union of india were extended to this union territory, which was incorporated with india after partition. the extension of laws of union of india shall only mean that those laws would be applicable as they are applicable to any other ..... a major port, the legislative assembly of pondicherry has absolute power to make laws in relation to the pondicherry port. article 162 of the constitution provides that the executive power of a state is co-extensive with its legislative powers. therefore, there is no manner of doubt that the government of pondicherry has complete jurisdiction in relation to pondicherry port, which is a minor port. the .....
Tag this Judgment!Court : Chennai
Reported in : [1977]110ITR778(Mad)
..... pondicherry, and that law was also repealed by the regulation with effect from the first day of april, 1963. 2 ..... act, 1961, was extended to the union territory of pondicherry by the taxation laws (extension to union territories) regulation iii of 1963 (hereinafter called 'the regulation') with effect from the first day of april, 1963. the extension was subject to certain modifications made by the same regulation. prior to such extension, there was a french income-tax law in force in the now union territory of .....
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