Judgment Search Results Home > Cases Phrase: taxation laws amendment act 2005 chapter iv repeal and saving Page 5 of about 593 results (0.124 seconds)

Gajraj Singh Son of Sri Attar Singh and Meerut-rohata-barnava-binauli- ...

Court : Allahabad

Reported in : 2006(3)AWC2915

..... would like to this court under section 55 on a question of law. but subsequent to the enactment of section 55, section 100 of the code of civil procedure was substituted by a new section by section 37 of the code of civil procedure (amendment) act, 1976 with effect from february 1, 1977 and the new ..... these principles, we are of the opinion that in the instant case, subsequent amendments made to the municipal corporation act and the municipalities act will also apply to the power of taxation provided for in section 69(d) of the act of 1973. the act of 1973 did not, by section 69(d), incorporate in its true signification any ..... . before dealing with the merit of respective contentions of the parties, relevant statutory provisions referred during arguments are quoted herein under for convenience:the cantonment act. 1924.section 60, general power of taxation - (1) the board may, with the previous sanction of (central government), impose in any cantonment any tax which, under any enactment for .....

Gammon India Ltd. Vs. Spl. Chief Secretary and ors.

Court : Supreme Court of India

Reported in : 2006(2)ALD103(SC); JT2006(2)SC494; 2006(2)SCALE414; (2006)3SCC354; [2006]145STC1(SC)

..... restricting, intercepting or suspending its operation, such modification would not amount to a repeal. broadly speaking, the principal object of a repealing and amending act is to 'excise dead matter, prune off superfluities and reject clearly inconsistent enactments'.51. when there is a repeal and simultaneous reenactment, section 6 of ..... rights and liabilities which have accrued under the original statute are preserved and may be enforced, since the reenactment neutralizes the repeal, thereby continuing the law in force without interruption. logically, the former attitude is correct, for the old statute does cease to exist as an independent enactment, but all ..... the superseded enactment unless there were sufficient indications - express or implied - in the later enactment designed to completely obliterate the earlier state of the law. 44. the next question is whether the application of that principle could or ought to be limited to cases where a particular form of words .....

The Solapur Promoters and Builders Association Society and anr. Vs. th ...

Court : Mumbai

Reported in : 2005(4)ALLMR484; 2005(5)BomCR626; (2005)107BOMLR287; 2005(4)MhLj445

..... of land required for public purposes in respect of the plans; and for purposes connected with the matters aforesaid.' the statement of objects and reasons underlying the enactment of the amending act takes due note of the distinct trend, towards urbanisation in maharashtra and of the concentration of the urban population in and around greater mumbai and other cities and towns in ..... made by the legislature or if the same class of property similarly situated is subject to unequal taxation. 'the rule of equality requires no more than that the same means and methods be applied impartially to all the constituents of each class, so that the law shall operate equally and uniformly upon all persons in similar circumstances.' (spences hotel pvt. ltd. v .....

Krishna S/O Panchamrao Khopade Vs. Satish S/O Jhaulal Chaturvedi and o ...

Court : Mumbai

Reported in : 2007(6)ALLMR96

..... the legislation providing for right to information and laying down the parameters of that right. (5) section 33-b inserted by the representation of the people (3rd amendment) act, 2002 does not pass the test of constitutionality firstly for the reason that it imposes blanket ban on dissemination of information other than that spelt out in the enactment ..... theory of territorial nexus hon.ble mr. justice s.r. das, c.j. held at page 674 as follows:it was to cure this mischief of multiple taxation and to preserve the free flow of inter-state trade or commerce in the union of india regarded as one economic unit without any provincial barrier that the constitution ..... election for mp or mla is much more fundamental and basic for survival of democracy. the little man may think over before making his choice of electing law breakers as law makers. 24. ultimately the supreme court held that it cannot be said that the directions issued by the high court are unjustified or beyond its jurisdiction. .....

Bondu Ramaswamy Vs. Bangalore Development Authority and ors.

Court : Supreme Court of India

..... continuance for a period of one year permitted under article 243zf will not be available to such a provision of law, as bda act is not a law relating to municipalities.21. the constitution (seventy-fourth amendment) act, 1992 inserting part ix-a in the constitution, seeks to strengthen the system of municipalities in urban areas, ..... said city. section 503a relating to preparation of a development plan and section 503b relating to constitution of metropolitan planning committees, inserted in kmc act by amendment act 35 of 1994 are extracted below:503-a. preparation of development plan: every corporation shall prepare every year a development plan and submit to ..... particularly for- (i) putting on a firmer footing the relationship between the state government and the urban local bodies with respect to: (a) the functions and taxation powers, and (b) arrangements for revenue sharing. (ii) ensuring regular conduct of elections. (iii) ensuring timely elections in the case of supersession; and (iv) .....

Tata Steel Ltd. and ors. Vs. the State of Jharkhand and ors.

Court : Jharkhand

Reported in : 2007(2)BLJR1153; [2007(2)JCR180(Jhr)]; (2007)7VST109(Jharkh)

..... merely authorizes the commercial taxes authorities to prescribe the procedure and condition for extending sales tax incentives to the industrial units. this clause does not even remotely suggest amendment or revocation of the industrial policy at any stage. on the contrary this clause tends to facilitate the grant of incentives. the procedure and conditions to be ..... the negative list may be altered by the government from time to time. after establishment of the industry, edible oil was brought on the negative list by amending s.r.o. 93. this was in view of the judgment of the hon'ble supreme court in another case where exemption to local industries was held ..... 24 of the counter affidavit filed by the state that after creation of the state of jharkhand on 15th november, 2000 and adoption of the bihar finance act, 1981 and other laws and rules vide notification s.o. 117 dated 15th december, 2000 by the state of jharkhand, several industries located in the erstwhile state of bihar were .....

Government of National Capital Territory of Delhi and Others Vs. Union ...

Court : Delhi

..... the same set of facts. (ii) with effect from 09.09.1988, the prevention of corruption act, 1988 has come into force thereby repealing the prevention of corruption act, 1947 and the criminal law amendment act, 1952. by virtue of the said act of 1988, sections 161 to 165a of ipc also stood omitted. (iii) consequent thereto vide notification ..... the union territory of delhi." 169. with effect from 09.09.1988, the prevention of corruption act, 1988 has come into force thereby repealing the prevention of corruption act, 1947 and the criminal law amendment act, 1952. by virtue of the said act of 1988, sections 161 to 165-a of ipc also stood omitted. 170. consequent thereto, vide ..... enumerated above and is to be treated as an exceptional situation, not forming part of the ordinary constitutional scheme and hence falling outside the ambit of union taxation . having analysed the scheme of part viii of the constitution including the changes wrought into it, we are of the view that despite the fact that, .....

K.T. Plantation Pvt. Ltd. and anr. Vs. State of Karnataka

Court : Supreme Court of India

..... of this court on 28.07.04 and this court passed an order framing the following substantive questions of law:- 1. whether section 110 of the karnataka land reforms act, 1961, as amended by the karnataka land reforms amendment act, 1973, (act 1 of 1974), which came into effect from 01.03.1974, read with section 79 b of ..... private property in the course of military operations. the police power fetters rights of property while eminent domain takes them away. power of taxation does not necessarily involve a taking of specific property for public purposes, though analogous to eminent domain as regards the purposes to which the contribution of the ..... imposed on private property in the public interest, e.g. in connection with health, sanitation, zoning regulation, urban planning and so on from the power of taxation, by which the owner of private property is compelled to contribute a portion of it for the public purposes and from the war-power, involving the destruction of .....

Mahadeo and Others Vs. State of Maharashtra through its Secretary, Dep ...

Court : Mumbai Nagpur

..... to be executed by these petitioners, has sanction of both 1977 act and ss code. vth wage revision was extended to all other schools on the strength of similar gr. schedule "c" to 1981 rules was last amended in 1989 as per ivth wage revision. the law does not require any amendment to said schedule "c" on every ocassion of wage revision. ..... apex court in gobind sugar mills ltd. v. state of bihar,(supra) show the perspective to be adopted :- "9. it is to be noted here that the incidence of taxation is on the purchase of sugarcane, as in the finance act. this section nowhere says that the levy of purchase tax therein is in addition to the levy under the finance ..... rights under articles 14, 19(1)(g) and 21 of the constitution have been abrogated by clause (5) of article 15 of the constitution and that the (ninety-third amendment) act, 2005 of the constitution inserting clause (5) of article 15 of the constitution is valid. it then proceeds to consider the issue of validity of article 21a of the .....

Essar Steel Ltd. Vs. Union of India (Uoi)

Court : Gujarat

Reported in : [2010]24STT121

..... enactment of the customs act, 1962, the sea customs act laid down the basic-law relating to customs, which was enacted prior to about 80 years of the enactment of the customs act, 1962. the said sea customs act was amended from time to time and some important amendments were made to the sea customs act by the sea customs (amendment) act, 1955. it was ..... it has also to be noticed that section 38 contains a safety measure while section 3 of the taxation act pertains to a compensatory measure. the former cannot therefore limit the operation of the latter, i.e., section 3(1) of the taxation act and the explanation thereto.in the case of mancheri puthusseri ahmed v. kuthiravattam estate receiver : [ ..... the explanation to section 38 make it clear that the deeming effect conferred by it will have overriding force on section 3(1) of the taxation act. section 38 has been provided so as to effectively prevent an owner or person having possession or control of a motor vehicle from carrying passengers .....