Court : Chennai
Reported in : (1967)2MLJ85
..... if he can show that the orders of appointment infringed a guarantee, which is part of the treaty of cession, and which is so implemented by the pondicherry (administration) act (xlix of 1962), that the guarantee is justiciable in the municipal courts of india; again, that he has a right to relief, if he can ..... 25 and 28 relate to the saving of various institutions, records, judicial and otherwise, the french college at pondicherry, the french institute, and the acceptance of french diplomas and degrees as equivalent to those awarded by indian universities. under article 28, french language was to remain the official language, unless the elected representatives of the people ..... is unconstitutional. in brief, therefore, it is claimed that the appointments of those two officers, who do not possess the degree in law of a french university known as licencie en droit, and who do not have the requisite knowledge of the french language, cannot be validly supported because of the infringement of a .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1968Bom65; (1967)69BOMLR674; 1967MhLJ783
..... in our opinion the contentions raised on behalf of the respondents are not well founded. in the punjab case, the question was whether the punjab university constituted under the universities act, was a 'state' within the meaning of article 12 of the constitution. the division bench apparently followed the reasoning in the madras case ..... whether an authority would be 'other authority' within the meaning of article 12 of the constitution.(10) in k.s. ramamurthy v. chief court missioner, pondicherry, : [1964]1scr656 . their lordships observed as follows in paragraph 11:-'article 12 gives an inclusive definition of the words the state and with in ..... discharges any of the sovereign function of the state. the respondents have invited our attention to the following decisions in support of their contention: krishan gopal v. punjab university , university of madras v. shanthabai, : air1954mad67 , surendra kumar, v. central board of secondary education, ajmer, air 1957 raj 206, ena ghosh v. state of .....
Tag this Judgment!Court : Mumbai
Reported in : (1968)ILLJ197Bom
..... , the contentions raised on behalf of the respondents are not well-founded. in the punjab case, the question was whether the punjab university constituted under the universities act, was a 'state' within the meaning of art. 12 of the constitution. the division bench apparently followed the reasoning in the madras case in ..... be applied in determining whether an authority would be 'other authority' within the meaning of art. 12 of the constitution. 12. in k. s. ramamurthi v. chief commissioner, pondicherry : [1964]1scr656 , their lordships observed as follows in para. 11 : '. . . art. 12 gives an inclusive definition of the words 'the state' and within ..... any of the sovereign functions of the state. the respondents have invited our attention to the following decisions in support of their contention : krishan gopal v. punjab university ; university of madras v. shantha bai : air1954mad67 ; surendra kumar v. central board of secondary education a.i.r. 1957 raj 206; ena ghosh v. state of .....
Tag this Judgment!Court : Kerala
Reported in : [1969]71ITR385(Ker)
..... the partners in the proportion laid down in the partnership agreement, making up what is described as a unit of 14 annas.'the observations of lord macmillan in pondicherry railway company case were considered in british sugar . v. harris (inspector of taxes). in that case, a company carrying on a manufacturing business agreed with ..... principles. in the privy council case of indian radio & cable communications co ltd. v. commissioner of income-tax, lord maugham said :'.... 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 f or the purpose ..... statutory profits. the latter are statutorily fixed for a sepcified purpose.'in poona electric supply companys case computation of the profits was regulated by the electricity (supply) act, whereas in the case in hand it is regulated by the contract between the company and the government. in computing the real profits of the assessee here .....
Tag this Judgment!Court : Chennai
Reported in : AIR1970Mad152
..... under the resolution was rs. 675 per hectolitre. the petitioner paid this duty and obtained the permit. by a subsequent amendment called the pondicherry alcoholic liquors (consumption duty) amendment act, 1966, (act no. 5 of 1966), the rate of consumption duty payable on imported liquors was increased by 100 per cent with effect from trie date ..... that go with the import. the learned counsel thiru kevasa lyengar quotes the analogy of tax on a sale in the course of import. the supreme court in universal imports agency v. chief controller, : [1961]1scr305 has given a wider interpretation to 'import' in such terras: 'applying the said principles to an import sale ..... had entered into an arrangement with the bangalore manufacturer for 'getting the consignments under the three aforesaid import duty paid permits, the goods in question reached pondicherry only after 1-6-1966. it may he mentioned that the period of three months which the party had under the above import duty paid permits ended .....
Tag this Judgment!Court : Chennai
Reported in : (1969)2MLJ468
..... prevalent under the resolution was rs. 675 per hectolitre. the petitioner paid this duty and obtained the permit. by a subsequent amendment called the pondicherry alcoholic liquors (con-sumption duty) amendment act (v of 1966), the rate of consumption duty payable on imported liquors was increased by 100 per cent. with effect from the date when ..... transactions that go with the import. the learned counsel thiru kesava iyengar quotes the analogy of tax on a sale in the course of import. the supreme court in universal, imports agency v. chief controller : [1961]1scr305 , has given a wider interpretation to ' import' in such terms:applying the said principles to an import sale ..... for the petitioner, thiru kesava iyengar, that the levy of this duty itself as a consumption duty is ultra vires, after the indian constitution was extended to pondicherry territory with effect from the date of the de jure transfer of the territory to the indian union, in 1962. according to him, the enhancement of the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1970]78ITR142(P& H)
..... meaning of section 10(2)(xv).9. before the tribunal the department's case was that the instant case fell within the rule laid down by the privy council in pondicherry railway co. ltd. v. commissioner of income-tax, a.i.r. 1931 p.c. 165, whereas the case of the assessee was that it really fell within the ambit ..... the surrounding circumstances so as to arrive at a decision as to what was the real nature of the transaction from the commercial point of view. no single test of universal application can be discovered for a solution of the question. the name which the parties may give to the transaction which is the source of the receipt and the ..... . they were arrived at on an agreed basis. the deductions to be taken into account to arrive at profits were not those which were contemplated either by the income-tax act or by a prudent commercial practice or normal commercial method of accountancy. it is, in our opinion, this distinction which tilts the case in favour of the assessee.20. .....
Tag this Judgment!Court : Delhi
Reported in : ILR1971Delhi236
..... on november 25, 1968). here, the question arose in relation to the institution, jamia millia islamia, an educational institution, deemed to be a university under the university grants commission act, 1956. the court said: 'to sum up, a body of persons may become public authority either because in its inception it is created by ..... authority to confer degrees on its students was the right derived by the jamia millia from a notification issued by the government under the university grants .commission act, though jamia millia had existed before the notification as a privately formed institution. from the moment the power to confer degrees was given to ..... supreme court rejected this contention. after referring to smt. vjjam bai v. state of uttar pradesh : [1963]1scr778 and k.s. ramamurthi reddiar v. chief commissioner, pondicherry: : [1964]1scr656 , said : 'these decisions of the court support our view that the expression 'other authorities' in art. 12 will include all constitutional or statutory .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1973]92ITR261(AP)
..... aforesaid amounts attracted income-tax when they have been earned by the transferee-company in its business. as observed by lord macmillan in the case of pondicherry railway company 'profits on their coming into existence attract tax at the point and the revenue is not concerned with the subsequent application of the profits ..... its own documents' in order to determine whether a particular periodical payment is income or capital. there is, therefore no, single rule of thumb having universal application for the solution of the problem, whether a particular receipt it capital or revenue and a particular payment is revenue or capital expenditure. all periodical ..... it fell for decision whether the periodical payments made in pursuance of an agreement transfer of business were deductible in computing trading profits under the income tax act, 1952. the learned law lord pointed out :'....that merely to stipulated for installment payment in no way alters the character of the payment itself,.....next .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1973Raj49; 1972()WLN495
..... of international law have acquired new dimensions. the word 'acquisition' their lordships of the supreme court observed in n. masthan sahib v. the chief commissioner, pondicherry, air 1963 sc 553 (para 10) has to be understood with reference to public international law.5. the observations stressed by the learned counsel in re ..... cost or reported unfurling of the indian national flag. myres s. mcdougal and florentine p. feliciano in 'law and minimum world public order', a yale university publication, 1967 edition, observe at page 744,--'the assertion of authority by a belligerent to constitute and operate processes and structures of governmental administration in territory ..... and meeting the expenditure out of country's funds besides the reported unfurling of the national flag by the commissioner shri k. d. ujjwal are acts which unmistakably evidence the intention of annexing of the territory by the government. in any event the intention could be ascertained by notice to the government .....
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