Court : Allahabad
Reported in : AIR1954All257
..... of the supreme court in recent case in : 1953crilj1621 . in this case the validity of the west bengal criminal law amendment (special courts) act, (xxi of 1949), was challenged. section 4 of that act authorised the provincial government to allot cases for trial to a special judge from time to time and to withdraw any ..... state legislature after that date. the impugn-ed act, therefore, was neither 'existing law' nor law made after the amendment of the constitution. its validity, therefore, has to be determined on the law, as it stood before the constitution first amendment act of 1951. i have, therefore, to see whether the impugned act contravenes the provisions of article 19(1)(g ..... in the same portion as private individuals or corporations except in the matter of taxation. they expressed the view that the state could not engage in business or commerce denying equality before the jaw or equal protection of the laws to other persons as against itself.the reason behind this view appears to me .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All121
..... was not narrowed down to regulate hours or places of use of amplifying devices or the decibels to which they must be adjusted.section 15(2)(b) of criminal law amendment act (no. 14 of 1908) was declared by the supreme court to be unconstitutional because there was no provision for testing, in factual legal respects the grounds of ..... matter inciting to, or encouraging, murder or violence.the preamble of the act was amended by the criminal law amendment act (no. 23 of 1932) and now the object of the act is stated to be 'to provide for the better control of the press'. thus the express object of the act has nothing to do with the security of the state. of course ..... to implied limitations, that is, limitations created by statutes enacted in exercise of the government's power of taxation or in the legitimate exercise of the police powers, or by the inherent powers of the court to punish for contempt or by the law relating to libel and slander. in - 'near v. minnesota' (a) c. j. hughes stated .....
Tag this Judgment!Court : Allahabad
Reported in : [1955]27ITR447(All)
..... income of an 'association of individuals', to make the assessment giving the status which he considered was appropriate.before the amendment of the income-tax act in the year 1939, section 22 (2) of the income-tax act required that if the total income of a person rendered him liable to income-tax, the income-tax officer had to ..... of individuals' consisting of mohammad hussain and mohammad jan.mohammad hanif filed an appeal against this assessment order and the appellate assistant commissioner reduced the income for purposes of taxation by a sum of rs. 48,198. he, however, held that the 'association of individuals' to whom the income belonged were not mohammad hussain and mohammad jan ..... whom the income-tax officer has served a notice of his intention for treating him as the principal officer thereof.'rejecting the request made that a question of law be referred on that point, a bench of this court said on the 12th of september, 1949 :-'the second question is that mohammad hanif could not be .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1955All508
..... 1949 was issued on 21-7-1949 and was later replaced by the professions tax limitation (amendment and validation) act 61 of 1949 which received the assent of the governor general on 26-12-1949. these laws amended the schedule to act 20 of 1941. act 61 of 1949 inserted items 3a and 3b. item 3a is in the following words: 'the ..... filed appeals in both cases and the appeals were allowed. the learned first civil judge of bahraich held:(1) that ordinance no, 17 of 1949 and act 61 of 1949, validly amended act 20 of 1941 and that therefore it was possible for the municipal board to assess the circumstances and property tax at a figure exceeding rs. 50/- ..... than agricultural income, the english parliament stepped in and in 1940 inserted section 142a, government of india act. this section, while it legalised taxation of incomes derived from specified sources, imposed a limit on such taxation. the maximum in the case of, taxation after 31-3-1939 was to be rs. 50/- per annum while in the case of existing .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1955All515; [1955]28ITR211(All)
..... commission) act by the same income-tax officer.consequently the ..... under that provision of law.other persons, situated like the petitioners, can also be dealt with under the amended section 34 of the income-tax act. those persons and the petitioners, being situated in exactly similar circumstances, arc capable of being dealt with under two different provisions of law, viz., section 34 of the income-tax act and section 8 of the taxation on income (investigation .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1956All35
..... could, under this provision of law regulate calculation of the turnover in respect of sales that had been carried out prior to the issue of the notification under that section. it is to be noticed that section 3-a was introduced in the principal u. p. sales tax act, 1948, by a subsequent amending act but this provision was not ..... the previous year. if the intention had been that the previous year's sales of the goods by importers and manufacturers would also be subject to single point taxation, the statement asked for would have included information as to the goods imported or manufactured during the previous year by those dealers. the requirement of the statement ..... more heavily than others who chose the other alternative. secondly even oa the interpretation which we have given, it does not appear that any assessee can evade any taxation at the higher rate. the assessee, who chooses to he assessed on the basis of the current year's turnover in the assessment year itself, would, become .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1955All585
..... intention also appears, namely, that certain specified persons of institutions and such other persons as may be notified by the government be exempted from taxation but the two portions of the act are not so interdependent that it could be said that if the exemptions are eliminated, the legislature would still have not passed the main enactment ..... . if a body, which carries on business in this manner, is to be encouraged, one of the means of doing so is to exempt its activities from taxation. in our opinion, the state in carrying on a commercial or industrial activity, not from a business or profit-making motive but purely with the object of encouraging ..... that case, a law against the creation of trusts was enacted and the breach of it was made an offence but there was an exception in favour of producers and raisers of agricultural products and five-stock. it was held that 'the act was discriminatory in its nature and, therefore, invalid as contravening the 14th amendment'.it was further .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1955All595
..... decision of the board as to the manner in which the board would publish the results as required by section 7(7) of the intermediate education act. learned counsel urged that while the law was clear that the legal duty may be enforced the manner in which that legal duty is to be performed cannot be prescribed.41. learned standing ..... the united states at page 849 says:'corporations are not citizens of the united states under the definition of a citizen in section 1 of the fourteenth amendment to the constitution, and probably for this reason are not protected by the clause relating to the abridgment of privileges or immunities of citizens of the united ..... pages 347 -- 354 where the residence of a corporation as understood in english law has been fully dealt with. the learned author has tried to show that the residence of a corporation may be different for (a) purposes of taxation (b) purposes of jurisdiction and (c) purposes of attribution of the character of an enemy alien. in -- 'de beers .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1955All653
..... article 286 as to restrictions on the taxing power of a state in relation to sales involving inter-state elements, was added to the act by the adaptation of laws order, 1950, as amended by the adaptation of laws (third amendment) order, 1951, published at p. 129 of part ii of the u. p. gazette of 5-5-1951. goods may be divided ..... the location of a case or purchase would be to replace old uncertainties and difficulties connected with the nexus basis with new ones. nor would the hardship of multiple taxation be obviated if two states were still free to impose tax on the same transaction. in our opinion, the non-obstante clause was inserted in the explanation simply with ..... of importer by the state government amounts to delegated legislation. now there is no doubt that by reason of the state legislature not having itself the single point of taxation under section 3-a but left it to be done by the state government under its rule-making power, there has been delegation of powers by what is called .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1956All670; [1956]30ITR600(All)
..... 52 to 1954-55. the section vesting gower in the income-tax officer to make a provisional assessment was introduced for the first time by the taxation laws (extension to alerged states and amendment) act, 1949.2. it is urged on behalf of the applicant that the provisional assessment under section 23b could not be made by the income-tax ..... the nagpur high court that the section was not retrospective enough to cover the assessments made prior to the date mentioned in the act. there is no such provision in the taxation laws (extension to merged states and amendment) act, 1949. the principle applied in the decision of the nagpur case does not apply to the facts of the present case.3 ..... empowering the commissioner to revise the order made by the income-tax officer was the subject matter of the decision.there was a provision in the amending act relating to the newly introduced section which clearly showed that the new section was to be deemed to be operative in respect of certain assessments made .....
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