Court : Supreme Court of India
Reported in : [1963]1SCR778; [1963]Supp2SCR778
..... december 20, 1958. 2. on december 14, 1957, the government of uttar pradesh issued a notification under section 4(1)(b) of the act exempting from tax, sales of certain goods including biris, provided that the additional central excise duties leviable thereon had been paid. in partial modification of this notification, the government issued another ..... for other purposes. he argues that in the present case an executive authority functioning under the uttar pradesh sales tax act, 1948 (act xv of 1948), hereinafter called the act, made a clearly erroneous order imposing tax on exempted goods, namely bidis, and that it is a clear infringement of the fundamental right of the petitioner to ..... there, as in the present case, the question depended upon the interpretation of the terms of a notification issued under section 3 of the sales-tax act exempting certain goods from taxation. it is said that the view of this court wad based upon the judgments of this court enforcing fundamental rights on the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC988a; (1962)64BOMLR688; [1962]44ITR565(SC); [1962]Supp2SCR366
..... such sanction, deems fit, may impose, for the purposes of this act, any of the following taxes, that is to say, .................................................................................................................................. (iv) an octroi on animals or goods, or both, brought within the octroi limits for consumption, use or sale therein; 6. section 60 lays down the procedure to be observed by ..... sanction to the rule under s. 61 of the act. the appellant municipality thereafter published the rule and the sanction as required by s. 62 ..... resolution duly passed by it, made a rule under s. 60 of the act selecting for the purpose of an octroi tax of - /4/- annas per bengali maund, milk brought within its octroi limits for consumption, use or sale therein. on november 29, 1954, the government of bombay had given its .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1963All269
..... again recently by a full bench in lucknow nagar mahapalika v. karamjeet singh : air1962all174 . that was a case in which a person had bid in an auction sale held by the lucknow municipal board and had deposited 1/4th of the price by way of security. his bid had not been accepted and he sued for the ..... my opinion will necessitate dealing with the subject-matter of the reference and that would be contrary to section 23 clause (2) and section 25, proviso to the arbitration act.'chakravartti, j., agreed and observed:-'apart from statutory provisions, the principle seems to be warranted by the very nature of a reference to arbitration. such a reference is ..... claim and the defendant submitted its objections. he framed certain issues. one of them related to the claim being barred under section 326 of the u. p. municipalities act, 1916. no evidence was produced in respect of this issue and after hearing arguments the arbitrator decided that issue in favour of the plaintiff. he then proceeded to .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC1893; 1983(13)ELT1342(SC); [1963]3SCR338
..... be goods in any senseof the term. 30. mr. prem, learned counsel for the respondent, argued contra. hisargument may be summarized ..... said, the rule only enables the customsauthorities to confiscate the goods imported without a license whereas in thepresent case the goods were imported under a valid subsisting licence. (5)clause (8) of s. 167 of the sea customs act does only authorize theconfiscation of goods so imported and not the sale proceeds of the said goods,for the reasons that the said money could not conceivably .....
Tag this Judgment!Court : Mumbai
Reported in : (1964)66BOMLR476; 1964MhLJ561
..... of an ordinary citizen. a person, who is entrusted with the responsibilities of carrying on the provisions of the bombay prohibition act, would not be ordinarily responsible for what he has done in good faith. his powers are statutory and his action would be liable to be impugned only when that action is either in ..... against the government or against a prohibition police or other officer for anything in good faith done or purported to be done under this act. the provisions of section 146 are similar to the provisions of section 1 of the judicial officers protection act, 1850. no action is maintainable against either the government or the officer ..... power of the collector for effecting a search in respect of dutiable goods and seizing them. chapter ix defines the powers and duties of officers entrusted with the duties under the prohibition act. section 117 lays down;save as otherwise expressly provided in this act, all investigations, arrests, detentions in custody and searches shall be made .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1964AP539
..... the mortgage amount from out of such rent is a very strong feature. such feature is contained in all these three documents. they do not contain any provision for sale of the mortgaged property for payment of the amount such as contained in the usufructuary mort-page concerned in : air1961ker293 .19. shri raghavarao for the respondents relies ..... the repetition of the provision for the payment of tax amcunting to rs. 48-8-1, as if ex. b is self-contained, and 'the provision for the sale of the mortgaged properties as described.' these indicate to my mind, that after the date o1 ex. b, the only relationship that subsisted was, that of mortgagor and ..... case. the learned judge did not specifically consider the question as to whether section (i) of the transfer of property act was applicable to agricultural leases by way of being based on principles of justice, equity and good conscience. but, he proceeded to decide the case on the principle of implied surrender which he referred to as a .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1967Bom283; (1966)68BOMLR828; 1967MhLJ70
..... can levy under s. 124 (1) (ii) is octroi. 'octroi' or 'octroi duty' is defined by s. 3 (13) of the panchayats act as meaning a tax on the entry of goods into a village for consumption, use or sale therein.(3) the petitioner panchayat passed a resolution on 14-7-1961, proposing to impose an octroi tax on import of ..... sense is already defined or fixed by the definition of 'octroi' in section 2 (13) of the panchayats act which defined 'octroi' or 'octroi duty' to mean a tax on good entered into a village for consumption, use or sale therein. so the limit of the village by which is meant the outer limit of the village is the octroi ..... proposed byelaws are to be considered.(35) under the bombay municipal boroughs act 1952, section 73 (1) (iv) empowers the municipal borough to levy an octroi on animals or goods brought within the octroi limits for consumption, use or sale therein. under section 61 (1) (n) of the same act the municipal borough is empowered to make byelaws fixing octroi limits etc .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1967Bom416; (1963)65BOMLR162
..... namely to those who are the employees of the insured and in respect of whom the insured is under aq liability to pay compensation under the workmen's compensation act. the proviso therefore, lays down that if the risk is to extend to an e employee of the insured then certain conditions laid down therein must be fulfilled. ..... was that by virtue of the terms of the policy the company is entitled to recover the sum awarded from the insured section 96(3) of the motor vehicles act. no application was made by the insurance company for being added as a party.(4) appropriate issues were raised and the commissioner held that sabanna was employed by ..... any liability incurred in respect of any one accident upto the following limits, namely:-(a) where the vehicle is a goods vehicle limits of twenty thousand rupees in all, including the liabilities, if any, arising under the workmen's compensation act, 1923, in respect of the death of, or bodily injury to employees (other than the driver), not exceeding .....
Tag this Judgment!Court : Mumbai
Reported in : (1969)IILLJ300Bom
..... are the employees of the insured and in respect of whom the insured is under a liability to pay compensation under the workmen's compensation under the workmen's compensation act. the proviso, therefore, lays down that if the risk is to extend to an employee of the insured, then certain conditions laid down therein must be fulfilled. ..... was that the notice was not maintainable in law as the accident did not fall within the purview of the liabilities mentioned in s. 95 of the motor vehicles act and also because the workman was not carried in the vehicle. the second contention was that the alleged accident took place at a private place and, therefore, ..... incurred in respect of any one accident up to the following limits, namely : (a) where the vehicle is a goods vehicle, limit of twenty thousand rupees in all, including the liabilities, if any, arising under the workmen's compensation act, 1923, in respect of the death of, or bodily injury to employees (other than the driver), not exceeding six .....
Tag this Judgment!Court : Delhi
Reported in : AIR1967Delhi88; 1967CriLJ1300
..... will primarily depend on the intention of the parties buying and selling. sections 20 to 24 of the sale of goods act are merely rules for ascertaining the intention of the parties as the time at which the property in the goods is to pass to the buyer. in these circumstances it would- be impossible for the prosecution to ..... proposer, thereforee, the communication of acceptance was complete as soon as the acceptor posted the letter. a part of the agreement of sale, thereforee, took place in delhi. under section 4 of the sale of goods act an agreement to sell becomes a sale when the time elapses or the conditions are fulfillled subject to which the property in the ..... . there are various difficulties in upholding this view-(i) even under the sale of goods act the dispatch of goods may nto be decisive of the passing of property or of the sites of sale: and (ii) the offence in this case consisted of selling the goods and consequently the jurisdiction must lie with the magistrate of the place where .....
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