Court : Supreme Court of India
Reported in : JT1991(3)SC327; 1991(2)SCALE224; 1991Supp(2)SCC175; 1991(2)LC285(SC)
..... and understood in the state for nearly fifteen years it appears appropriate to leave the issue open and examine if the mortgagee could get any right either because the decree obtained under the restitution act was nullity or it could not be executed after enforcement of the abolition act or the authorities committed any error of jurisdiction in deciding that the mortgagee being not in physical possession in 2007 kharif did not become owner under the ..... the abolition act neither repealed the restitution act nor made it inapplicable. ..... to get over the decree passed under the restitution act it was urged that the decree stood abated under the abolition act and the mortgagor could not claim any right on it. ..... but as the tenants abandoned their possession in subsequent years and did not claim any right under abolition act the mortgagor were entitled to restoration of possession as directed by the collector. ..... the intention of the legislature in enacting big land estates abolition act could not have been to eliminate the mortgagor and extinguish his rights in the land in dispute even if the mortgage was of value of less than rupees ten thousand as that would have been contrary to the spirit of the restitution act which was meant to grant relief to poor and destitute debtor. ..... in 1949 j & k distressed debtors relief act was passed to grant relief to distress debtors. ..... in february 1950 restitution act was passed to grant relief to the poor and destitute debtors. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1957All719
..... , even at the stage of second appeal, that he had acquired the right of an adhivasi under section 20 of the zamindari abolition act but where no such plea was put forward, the plaintiff's suit for ejectment, which had been decreed before the coining into force of the zamindari abolition act, was not to be dismissed simply because subsequently the rights of the zamindars had been abolished in some classes of land.the dismissal ..... retrospective, (they have clearly not been given any retrospective operation), but the question is whether the coming into force of the zamindari abolition act, during the pendency of the suit in the trial court, necessarily meant that the declaration claimed should be refused.the cases, where ejectment of a defendant is sought and a legislation is passrd ..... counsel for the petitioners urged that, in order to avoid multiplicity of litigation, the rights of the petitioners, under the zamindari abolition act should have been considered by the board of revenue, but, as i have stated above, the matter was a discretionary ..... if the right which the defendants claimed under the provisions of the zamindari abolition and land reforms act is such as to take away the right of the plaintiff or if the right which has been acquired by the defendants was such as would have been inconsistent with the right claimed by the plaintiff, it will certainly be open, to the revenue courts to refuse the relief or declaration to the plaintiffs.the plaintiffs may as well have been .....
Tag this Judgment!Court : Allahabad
Reported in : 2006(4)AWC3445
..... in the said case, though the parties therein were relegated to the civil court for adjudication of their rights by adducing evidence on facts but granted the interim relief till the disposal of the suit for the reason that the matter remained pending before the court to be decided after disposal of the suit. ..... question involved therein had been as to whether the moti moree held by the petitioner and his ancestors under a grant was part of jagir within the meaning of the bombay merged territories and areas (jagir abolition) act, 1954. ..... pending before the court, the writ court has no competence to issue any direction protecting the right of the petitioner interregnum, for the reason that writ does not lie for granting only an interim relief and interim relief can be granted provided the case is pending before the court and rights of the parties are likely to be adjudicated upon on merit.14. ..... the court held as under:the question which we have to determine is whether directions in the nature of interim relief only could be granted under article 226, when the court expressly stated that it refrained from determining the rights of the parties on which a writ of mandamus or directions of a like nature could be issued. ..... the issue involved herein is as to whether this court has a power to grant the relief sought at this stage to the petitioner when the petition has been dismissed as withdrawn and the matter has neither been adjudicated upon on merit nor examined at all.8. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1984MP58; 1985MPLJ329
..... the promissory note in question in the present suit was admittedly executed much later after the said refugee relief taxes (abolition) act, 1973 came into force.4. ..... ' this section 3-a was omitted by the refugee relief taxes (abolition) act, 1973 (no. ..... a duty of ten paise, (2) the additional duty with which any instrument is chargeable under sub-section (1) shall be paid and such payment shall be indicated on such instrument by means of adhesive stamps bearing the words 'refugee relief whether with or without any other design, picture or inscription. ..... (2) the additional duty with which any instrument is chargeable under sub-section (1) shall be paid and such payment shall be indicated on such instrument by means of adhesive stamps bearing the inscription 'refugee relief whether with or without any other design, picture or inscription. ..... (3) except as otherwise provided in sub-section (2), the provisions of this act shall, so far as may be, apply in relation to the additional duties chargeable under sub-section (1) in respect of the instruments referred to therein as they apply in relation to the duty chargeable under section 3 in respect of those instruments ..... (3) except as otherwise provided in sub-section (2) the provisions of this act shall, so far as may be, apply in relation to the additional duties chargeable under sub-section (1) in respect of the instruments referred to therein as they apply in relation to the duties chargeable under section 3 in respect of those instruments. .....
Tag this Judgment!Court : Orissa
Reported in : AIR1974Ori37
..... estates abolition act (now repealed) there is no provision for a notification in the official gazette specifying reservation for any specific purpose as contemplated in section 73 (c) of the act in that view of the matter, the requirement of sub-section (c) of section 73 of the act cannot be found to have been satisfied by a declaration of an estate as a trust estate under chapter ii-a of the orissa act 1 ..... the constitution were subject to the mandatory process of article 368 it must now be held that article 31b and the ninth schedule have cured the defect, if any in the various acts mentioned in the said schedule as regards any unconstitutionality alleged on the ground of infringement of fundamental rights, and by the express words of article 31b such curing of the defect took ..... the provisions of the act but the existence of such a rule however would not vitiate the proceeding or affect the jurisdiction of the prescribed authority to entertain applications under section 4 (9) of the act.if in any given case it is shown that relying on the rule the revenue officer has not followed the requirements of section 2 (9-a) of the act, interference has got to be made in a proceeding under the act to give relief. ..... of the central sales tax act, the learned judges of the supreme court in the case of sales tax officer, ponkun-nam ..... of inland re-venue, (1926) 10 tax cas 88:--'.....a statute is designed to beworkable and the interpretation thereof by a court should be to secure that object .....
Tag this Judgment!Court : Rajasthan
Reported in : 1981(8)ELT772(Raj)
..... area of bellary district was concerned, section 6 of the general clauses act applies even in the case of a partial repeal or repeal of a part of an act and that the liability to pay excess profits tax accrued immediately at the end of the chargeable accounting period and not when it was quantified by assessment proceedings and that liability was preserved under section 6(c) of the general clauses act even though the act stood repealed so far as bellary district was concerned with effect from november ..... effect from the said date; and if immediately before the said date there is in force in the state of jammu and kashmir a law corresponding to the indian post office act, 1898, such law is hereby repealed with effect from the said date :provided that such repeal, shall not effect (a) the previous operation of the corresponding law, or (b) any penalty, forfeiture or punishment ordered in respect of an offence committed against any such law, or (c) any ..... including agricultural income, the assessment shall be made by the corresponding officer or authority referred to in the preceding proviso only in respect of income other than agricultural income and the tax payable on such income shall be an amount bearing to the total amount of tax which would have been payable under the state law if a combined assessment had been made, the same proportion as such income bears to the total income including the agricultural ..... (12) to what relief, if any, the plaintiff is entitled ?5 ..... 1973 supreme court .....
Tag this Judgment!Court : Chennai
Reported in : (2003)181CTR(Mad)317; [2003]259ITR674(Mad)
..... the assessee was not entitled to carry forward and set off the deduction under section 80hhc of the act relating to the earlier years on the ground that the deduction cannot be carried forward and his view was also confirmed by the commissioner of income-tax (appeals) holding that section 80vva of the act was omitted from the statute book and therefore the assessee was not entitled to the ..... tax appellate tribunal, however, took a different view and held that a vested right had accrued to the assessee to carry forward and set off the relief to which it was entitled during the subsequent assessment years under sub-section (4) of section 80vva of the act and hence, the assessee was entitled to carry forward the relief which was restricted under section 80vva(1) of the act ..... the supreme court was dealing with a case of carried forward loss and the supreme court held that under section 6(c) of the general clauses act, the assessee had a vested right to carry forward the loss though the act was repealed and laid down the principle of law as under:-' ... ..... of the view that it is not necessary to consider the larger question that section 6 of the general clauses act does not apply to the omission of a provision and the omission of a provision is different from 'repeal' as held by the supreme court in m/s. ..... court was dealing with a case of repeal of an enactment, the principle laid down by the supreme court would apply to carry forward the deduction provided under section 80vva(4) of the act. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1977]108ITR695(AP)
..... made by the petitioner herein and his very title to the agricultural lands offered in the application is in a nebulous state in view of the statutory provisions of the andhra pradesh land reforms (ceiling on agricultural holdings) act, 1973, whereunder the state of andhra pradesh is declared to be the owner of all agricultural lands in excess of the ceiling limit and the prohibition imposed on alienations of agricultural lands by landholders like the petitioner herein, and ..... submitted by the controller of estate duty, hyderabad, to the central board of direct taxes, it has been specifically stated that the lands in question are hit by the provisions of the andhra pradesh land reforms (ceiling on agricultural holdings) act, 1973. ..... agricultural lands sought to be offered by the petitioner might in all probability or would have vested in the state government by virtue of the provisions of the andhra pradesh land reforms (ceiling on agricultural holdings) act, 1973, and the petitioner is also prohibited from either offering or transferring those lands to the central government. ..... and reasons to the bill which introduced the amended section 52 reads: 'the object of this bill is to amend the income-tax act, 1961, the estate duty act, 1953, and the expenditure-tax act, 1957, with a view to remove unintended hardship and providing relief to assessess in certain cases.' 9. ..... this hardship was an unintended one and to provide relief to accountable persons in appropriate cases, this provision .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201
..... awrit petition before this court wherein the constitutional validity of thevery same provisions as contained in the cess act, 1880, the west bengalprimary education act, 1973 and the west bengal rural employment andproduction act, 1976 ( both as amended by the bengal taxation lawsamendment act, 1992) has been put in issue, as has been subjected tochallenge by the coal mine owners ..... and by reason of the said provision thelegislative power of the state is taken over by the parliament and once thefield of legislation is taken over; (unless the act is repealed or suitablyamended by a parliamentary act itself), the state will have no jurisdictionto legislate in relation thereto.tea industry is probably the only industry which is not only acontrolled industry but also ..... courtsto venture into enquiry in just an individual case to find and hold whattax would hamper mineral development if parliament has chosen to observesilence by not legislating or failed to say something explicit.a reasonable tax or fee levied by state legislation cannot, in our opinion,be construed as trenching upon, union's power and freedom to regulate andcontrol mines and minerals.india cement and decision post india ..... deposited on the land of the pattadars and claimed by them interms of the provisions of andhra pradesh estates (abolition and conversioninto ryotwari) act, ..... impugned inthe goodricke's case.the writ petitioners in the tea matters have in their petition stated a fewgrounds in support of the relief sought for. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1991SC1654; JT1990(4)SC561; 1990(2)SCALE1114; 1992Supp(1)SCC191; [1990]Supp3SCR212
..... [1974] 2 scc 364 interpreting section 3 of the punjab pre-emption (repeal) act, 1973 which provided that on and from the date of punjab pre-emption (repeal) act, 1973 no court shall pass a decree in a suit for pre-emption, and the appellant challenged the correctness of a decree passed by the high court dismissing a suit for pre-emption, after the act came into force this court observed that the appeal was a rehearing and if the high court were ..... there is no doubt that from the commencement of the punjab pre-emption (repeal) act, 1973 no court shall pass a decree in any suit for preemption. ..... keshwar lal air 1941 fc 51:1940 fcr 84, is an authority for holding that the hearing of appeal under the procedural law of india is in the nature of re-hearing and therefore in moulding the relief to be granted in a case on appeal, the appellate court is entitled to take into account even facts and events which have come into existence after the decree appealed against. ..... ' it was observed that there was no difference between abolition of an appeal altogether and transferring the appeal to a new tribunal. ..... general commissioner of income tax [1916] 2 kb 249 and k.c. ..... : [1970]3scr894 ; commissioner of wealth tax, kanpur and ors. v. ..... the income tax officer and anr. ..... the income tax officer : [1976]103itr123(sc) ; henshall v. ..... income-tax commissioner, (supra), garikapatti veeraya v. n. ..... income tax commissioner [1927] lr 54 ia 421 : ilr 9 lah. .....
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