Court : Allahabad
Reported in : AIR1984All234
..... , as if that definition was bodily written into section 2 (c) of the taxation act. if the subsequent orissa motor vehicles taxation (amendment) act, 1943, incorporating the definition of 'motor vehicle' referred to the definition of motor vehicle under the act as then existing, the effect of this legislative method would, in our view, ..... article 14 of the constitution.35. article 31c was inserted in the constitution by the constitution (twenty-fifth amendment act 1971 and it provided that notwithstanding anything contained in article 13 no law giving effect to the policy of the state towards securing the principles specified in clauses (b) and (c ..... supreme court had on occasion to refer to the changes introduced under article 31c of the constitution by constitution (forty-second amendment) act whereby the protection provided by constitution (twenty-fifth amendment) act to laws enacted for giving effect to the policy of the state towards securing the principles specified in clause (b) or (c .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All728
..... c. j. in the case of the 'c. p. & berar sales of motor spirit and lubricants taxation act (a)'. (16) judging the matter in the light of the principles laid down above, i have no doubt that the amendment act is a legislation with respect to 'persons entitled to practise before the high courts' entry no. 78 of ..... some modifications to the persons claiming a right to practise before the court. thus the pith and substance or the true nature and character of the amendment act is making a law regarding the rights and liabilities of persons entitled to practise before high courts. the words 'with respect to persons entitled etc.' are wide enough to ..... served, by it.'in his view 'the power of introducing necessaryrestrictions and modifications is incidental to the power to apply or adapt the law'. the modifications effected by the state legislature in the amendment act, however, stand on a different footing. the state legislature was bound by no rule to make only such modifications as were within .....
Tag this Judgment!Court : Allahabad
Reported in : 1954CriLJ1485
..... gwyer, c.j. in the case of the 'c. p. & berar bales of motor spirit and lubricants taxation act (a)'.16. judging the matter in the light of the principles laid down above, i have no doubt that the amendment act is a legislation with respect to 'persons entitled to practise before the high courts' entry no. 78 of ..... some modifications to the persons claiming a right to practise before the court. thus the pith and substance or the true nature and character of the amendment act is making a law regarding the rights and liabilities of persons entitled to practise before high courts. the words 'with respect to persons entitled etc.' are wide enough to ..... by it.in his view 'the power of introducing necessary restrictions and modifications is incidental to the : power to apply or adapt the law'. the modifications effected by the state legislature in the amendment act, however, stand on a different footing. the state legislature was bound by no rule to make only such modifications as were within the .....
Tag this Judgment!Court : Allahabad
Reported in : 2000(1)AWC341; (2000)2UPLBEC1041
..... air 1975 sc 17. in the said case, consideration was bihar and orissa motor vehicles taxation act and mysore motor vehicles taxation act, 1957, adopted the definition of 'motor vehicles' contained in motor vehicles act. 1914 and subsequently amended in the year 1939. it was held that the intention of the parliament for modifying the ..... motor vehicles act has no relevance in determining the intention of the said state legislaturein a taxation act. with regard to case of legislation by reference, law has been considered ..... by the apex court in various cases and in the case of gauri shankar gaur (supra) it has been held as follows :'if a later act merely makes a reference to the earlier act or existing law, it is only by way of reference and all amendments, repeals, new law .....
Tag this Judgment!Court : Allahabad
Reported in : [1997]226ITR857(All)
..... was reversed by the appellate tribunal.6. the relevant assessment year in this case is 1975-76. sub-paragraph ii of paragraph a to the first schedule of the finance (amendment) act, 1975, is relevant for the purposes of this case and that runs as follows (see : [1975]100itr10(sc) ) :' in the case of every hindu undivided family ..... hindu undivided family exceeds the prescribed limit and, therefore, we are of the view that the appellate tribunal was right in holding that for the purposes of taxation not the income of a smaller hindu undivided family but the income of an individual member of the bigger hindu undivided family has to be taken into consideration ..... family. its view was affirmed by the appellate authority. then the dispute was carried in second appeal before the income-tax appellate tribunal, which considering the relevant case law, held as follows :' the smaller hindu undivided family is thus a separate group and not a member of the bigger hindu undivided family. we are of the .....
Tag this Judgment!Court : Allahabad
Reported in : [2003]130STC202(All)
..... restric-tions ; but it is only such taxes as directly and immediately restrict trade that would fall within the purview of article 301.' this holds that taxation laws are not excluded from ambit of article 301. in other words, it may also amount to restrictions in freedom of trade as guaranteed under this article. ..... the sale of goods which had been declared by parliament by law to be essential to the life of the community should not have effect till it was reserved for and received the assent of the president of india.13. the constitution (sixth amendment) act, 1956 made several changes in article 286. in the first phase ..... persons, subject-matter, event, etc. it further held : 'but, with all this latitude, certain irreducible desiderata of equality shall govern classifications for differential treatment in taxation laws as. well. the classification must be rational and based on some qualities and characteristics which are to be found in all the persons grouped together and absent in .....
Tag this Judgment!Court : Allahabad
Reported in : (2004)2UPLBEC1406
..... scored out so that thereafter there is not need to refer to the amending act at all. this is the rule in england : (see craies on statute law, 5th edition, page 207); it is the law in america : (see crawford on statutory construction, page 110) and it is the law which the privy council applied to india in keshoram poddar v. nundo ..... , so much so that the repeal of the former leaves the later wholly untouched. section 69(d) of the act of 1973 must accordingly be read to mean that respondent i shall have all the powers of taxation which a municipal corporation or a municipal council has for the time being, that is to say at the time ..... .'16. applying 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 particular provision .....
Tag this Judgment!Court : Allahabad
Reported in : [1984]55STC68(All)
..... , i am of the view that the word 'purporting' in the context in which it is placed in section 6, sub-section (1), of the amendment act, covers those cases where the legislature enacted the law relating to sales tax within the scope of its legislative competence under entry 54 of list ii of the seventh schedule but which because of judicial ..... (aa) of the u. p. sales tax act, 1948, as under :2. (aa) 'business', in ..... the part of any person, before the commencement of this act, shall be punishable as an offence which would not have been so punishable if this act had not come into force.28. in uttar pradesh, the sales taxation is covered by the u. p. sales tax act, 1948, which is a pre-constitution law.29. the word 'business' is defined in section 2 .....
Tag this Judgment!Court : Allahabad
Reported in : [1966]18STC204(All)
..... j., speaking for the court said at page 913 :it is not unconstitutional for the legislature to leave it to the executive to determine details relating to the working of taxation laws, such as the selection of persons on whom the tax is to be laid, the rates at which it is to be charged in respect of different classes of goods ..... imposition of tax. the tax is imposed in ftresenti but its assessment and payment are postponed so long as the state government does not issue a notification.15. after the amendment by act 22 of 1964, tax is payable under section 3 by every dealer on his turnover, which is defined to mean the aggregate sum for which the goods are sold ..... the proceeds of sales by a dealer'. by section 4, sale of water, milk etc. and goods notified by the state government was exempted from payment of tax. the act was amended from time to time. section 3-a was added empowering the state government to declare by notification that the turnover in respect of any goods or class of goods will .....
Tag this Judgment!Court : Allahabad
Reported in : [1972]29STC398(All)
..... business transacted are sometimes sufficient to justify the classification. these guide-lines will be helpful in examining the argument.32. the second schedule to the amending act, 1971, specifies a large number of notifications dealing with a large number of goods. it specifies a notification concerning timber. the rate of tax on ..... , a larger play to legislative discretion in the matter of classification. the power to classify may be exercised so as to adjust the system of taxation in all proper and reasonable ways; the legislature may select persons, properties, transactions and objects, and apply different methods and even rates for tax, ..... intended to solve specific problems or to achieve definite objectives by specific remedies, absolute equality or uniformity of treatment is impossible of achievement. again tax-laws are aimed at dealing with complex problems of infinite variety necessitating adjustment of several disparate elements. the courts accordingly admit, subjec.t to adherence .....
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