Court : Supreme Court of India
Reported in : AIR1961SC41; [1961]1SCR305
..... the merger) as and from november 1, 1954. the de juretransfer was postponed. 5. messrs. universal imports agency are a proprietary concern registeredwith the services des contribution, pondicherry, having its principal place ofbusiness at pondicherry. sri mohanlal b. gandhi is the proprietor of the saidagency. they are established importers and general ..... such restrictions or prohibitions,the goods concerned are liable to be confiscated and the persons involved arealso liable to penalty. the foreigner exchange regulation act, 1947, providesfor the regulation of payments, dealings in foreign exchange and securities,and the import and export of currency and bullion. it prohibits ..... been applied to the frenchestablishments by the application of laws order, but they have not disputedthat the sea customs act and the imports and exports (control) act were appliedto pondicherry. the petitioners rested their case mainly on the saving clausecontained in paragraph 6 of the application of laws order .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1752; 1983LC2169D(SC); [1962]2SCR410
..... by the petitioners would therefore have to depend on the proper interpretation of the relevant notifications, because as already seen as the sea customs act and the tariff act, etc., having been extended to pondicherry territory, etc., from and after november 1, 1954, prima facie duty would be payable on the import. we have already pointed ..... counsel amounted to saying that the point about the exemption of the petitioners from payment of customs duty is also covered by the decision of this court in universal imports agency's case : [1961]1scr305 , we consider it wholly unjustified. as we have already shown, the liability to pay customs duty was admitted by ..... law which prevailed before november 1, 1954, to obtain foreign exchange requirements by what are termed 'open market purchases'. in fact, in the case of the universal imports agency : [1961]1scr305 the orders impugned were passed and were sought to be supported before this court on the ground that the foreign exchange requirements were .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1963]1SCR778; [1963]Supp2SCR778
..... specified in section 58 and could not be for a lesser period. the question was therefore of jurisdiction. 138. in universal imports agency v. the chief controller of imports and exports : [1961]1scr305 , the petitioners, in pondicherry, entered before its merger with india, into firm contracts with foreign sellers and the goods agreed to be imported were ..... was not a petition under article 32. in that case the sales tax under explanation ii to section 2(g) of the central provinces & berar sales tax act (act 2 of 1947) was held ultra vires of the state legislature because it offended article 286(1)(a) and its imposition or threat of imposition was held ..... (1924) 1 k.b. 171 : 'whenever any body or persons having legal authority to determine questions affecting the rights of subjects and having the duty to act judicially act in excess of their legal authority they are subject to the controlling jurisdiction of the kings bench division exercised in these writs.' 227. what was said of judicial .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC332; [1961]43ITR143(SC); [1962]2SCR859
..... of income-tax (1937) i.t.r. 270, in which the decision in the pondicherry railway company case (1931) l.r. 58(i) a. 239 was explained. in the case before the privy council, lord maugham observed : 'it is not universally true to say that a payment the making of which is conditional on profits being earned cannot ..... uncontrolled sovereign powers. he was the supreme legislature, the supreme judiciary and the supreme head of the executive, and there were no constitutional limitations upon his authority to act in any of these capacities. the firmans were expressions of the sovereign will of the nizam and they were blinding in the same way as any other law; ..... are thus confined to the legislative force of the notifications issued in 1931, 1932 and 1933 respectively. the appellant's contention is that the notifications were not an act of legislation but an interpretation by the sovereign. mr. desai concedes that if they be regarded as legislation, then the later decisions of the privy council and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC734; 1983(13)ELT1376(SC); [1963]Supp1SCR349
..... petitions in this court in 1959 challenging the order of confiscation and the alternative order imposing penalties on them by the collector of customs, pondicherry, in somewhat similar circumstances : (see messrs. universal imports agency v. the chief controller of imports and exports : [1961]1scr305 ). those petitions were decided on august 23, 1960 and this court held that in ..... the misconstruction, if any, would be of para. 6 of s.r.o. 3315. this in our opinion is not correct. the sea customs act was applied to pondicherry by s.r.o. 3315. this s.r.o. has six paragraphs. the first paragraph gives the name of the s.r.o. and the ..... of such jurisdiction did not offend any fundamental right. but we think that case is clearly distinguishable. das, j., there stated that 'if a quasi-judicial authority acts without jurisdiction or wrongly assumes jurisdiction by committing an error as to a collateral fact and the resultant action threatens or violates a fundamental right, the question of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC30; [1965]57ITR521(SC); [1965]3SCR818
..... the contention on behalf of the revenue, lord macmillan explained his earlier observations thus : 'when, therefore, in the passage referred to by the attorney-general in the pondicherry case, i said that 'a payment out of profits and conditional or profits being earned cannot accurately be described as a payment made to earn profits', i was ..... case of a joint venture by two companies; and lord maugham pointed out thus : 'it may be admitted that, as mr. latter contended, it is not universally true to say that a payment the making of which is conditional on profits being earned cannot properly be described as an expenditure incurred for the purpose of earning ..... and regulate the rates chargeable for the energy supplied in the interest of the public and for electrical development. the rules embodied in the sixth schedule to the act are intended only to achieve that object. under the said rules certain appropriations and certain deductions have to be made to arrive at the clear profit; otherwise .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1980SC820; (1980)2SCC768; [1980]2SCR831
..... equalisation are not idle incantation but actuality, not me real but real, life. but can a university, acting within the constitutional parameters, create a new kind of discrimination viz., reservation for students of a particular university? the literal terms of article 14 do not tolerate it, the text of article 15 does not ..... environmentally, to develop his potential, each will be able, in his own way, to manifest his faculty fully. the philosophy and pragmatism of universal excellence through universal equal opportunity is part of our culture and constitutional creed.17. this norm of non-discrimination, however, admits of just exceptions geared to equality ..... other universities is left for open competition the delhi students cannot be made martyrs of the constitution.53. even so, 'reservation' must be administered in moderation, if it is to be constitutional. some central technical institutions like the all india institute of medical sciences, delhi and chandigarh and the pondicherry .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC1621; 1963(1)SCR778
..... specified in section 58 and could not be for a lesser period. the question was therefore of jurisdiction.in universal imports agency v. the chief controller of imports and exports ([1961] 1 s.c.r. 305.), the petitioners, in pondicherry, entered before its merger with india, into firm contracts with foreign sellers and the goods agreed to be ..... was not a petition under article 32. in that case the sales tax under explanation ii to section 2(g) of the central provinces & berar sales tax act (act 2 of 1947) was held ultra vires of the state legislature because it offended article 286(1)(a) and its imposition or threat of imposition was held without ..... ) 1 k.b. 171, 205.) :"whenever any body or persons having legal authority to determine questions affecting the rights of subjects and having the duty to act judicially act in excess of their legal authority they are subject to the controlling jurisdiction of the kings bench division exercised in these writs."what was said of judicial action and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1996VIIAD(SC)490; AIR1997SC412; JT1996(8)SC356; 1996(7)SCALE31; (1997)1SCC650; [1996]Supp6SCR172
..... entered into a contract with the foreign buyers for the import of the goods which, after the said order came into force, were imported into pondicherry. the question therein was whether section 6 of the gc act would apply, majority of three judges, dissented by minority opinion of two judges, had held that the words 'things done' in para 6 of the ..... if the renewal is inconsistent with the provisions of the act. therefore, the view of the high court is clearly not sustainable in law. in support thereof, shri venugopal placed strong reliance on d. nataraja mudaliar v. the state transport authority madras : [1979]1scr551 ; state of punjab v. mohar singh : 1955crilj254 and universal imports agency and anr. v. the chief controller of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2000SC694; JT2000(1)SC194; 2000(1)SCALE153; (2000)2SCC294; [2000]1SCR292
..... congress. this amounted to exercise of undue influence to secure the votes of the mlas, particularly the mlas who were nominated as chairmen. the government of pondicherry was headed by mr. r. v. janakiraman, who acted as agent of the respondent. announcement of the notification materially affected the result of the election, (para 11 of the election petition)3. after the date ..... , deputy speaker and mr. k. rajasekharan, parliamentary secretary to the chief minister. all these four persons acted as agents for the respondent in the election, (para 6 of the election petition)2. after the commencement of the election process on september 26, 1997 government of pondicherry announced appointment of chairmen for five state owned corporations. it was published in the daily newspaper .....
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