Judgment Search Results Home > Cases Phrase: the abkari second amendment act 1975 1 Court: sikkim Page 1 of about 12 results (0.054 seconds)

Balchand Udairam and anr., Vs. State of Sikkim and ors.

Court : Sikkim

Reported in : [1989]180ITR530(Sikkim)

..... sikkim became a component state of the indian union by and under the constitution (36th amendment) act, 1975, which inserted article 371-f in the constitution. ..... any person who- (a) commits default in payment of tax as determined ; (b) fails or refuses to submit any return of his annual gross income ; (c) obstructs the inspector or other officials authorised by the government in the discharge of his or their duties under this act and other taxation laws in force in the state of sikkim ; (d) is guilty of contravention of or non-compliance with any of the requirements of the taxation laws in force in this state or orders, notifications or directions made thereunder for which no special penalty is provided ; (e) wilfully furnishes incorrect ..... the argument that the condition of deposit could not be imposed by an administrative order such as the notification concerned, there being no such provision in clause 22 of the manual which provides for an appeal, is without any substance, firstly, for the reason that the manual is also in the nature of an administrative order and, secondly, because, as observed earlier, the distinction between executive orders and legislative command is merely academic where the ruler is the source of all power.14. .....

Kanchenjunga Properties Pvt. Ltd. and anr. Vs. State of Sikkim and ors ...

Court : Sikkim

Reported in : [1991]191ITR575(Sikkim)

..... of the indian union by and under the constitution (thirty-sixth) amendment act, 1975, which inserted article 371f in the constitution ..... 20, 1973 (annexure 'n') and the sikkim (collection of taxes and prevention of evasion of payment of taxes) act, 1987, prescribed three different modes for recovery of income-tax and no guidelines having been provided in the sikkim (collection of taxes and prevention of evasion of payment of taxes) act, 1987, the provisions of which are more onerous, the scope for resort to the provisions of the 1987 act or to the aforesaid less stringent recovery laws at the unfettered discretion and will of the concerned authority is bound to result ..... that assessment could not be made subsequently it would not be a fair and reasonable construction to put on clause (4)(i) to hold that if tax could not be assessed on the sale proceeds of a year in the next financial year, the tax would be evaded on account of the bar of limitation in clause 4(i) against the chogyal, prohibiting the assessment in a subsequent year, even though an assessee could be punished with fine for making a false statement or a false verification in an income-tax return. ..... disputed on two grounds : firstly, there is no provision in the manual to levy and collect taxes on income of private limited companies and, secondly, the company is exempt from payment of income-tax for a period of five years from the date of commencement of production, i.e. ..... in the counter filed by the present second petitioner .....

Kunga Nima Lepcha and ors. Vs. State of Sikkim and anr.

Court : Sikkim

Reported in : AIR2006Sik1

..... in the state list or the concurrent list of the constitution not being central acts and extended to the state of sikkim by notifications ..... laws' which mean and include(a) all laws in force in the territories comprised in the state of sikkim or any part thereof immediately before the commencement of the constitution (thirty-sixth amendment) act, 1975;(b) all laws amending or repealing any such law referred to in sub-clause (a);(c) all orders made and passed under clause (1) of article 371-f of the constitution making adaptations or modifications of the laws referred to in sub-clause (a) whether by way of repeal or amendment;(d) all enactments in force in a state or some states in india with respect to matters ..... secondly, whether such matters arising out of the treaty have been excluded from the jurisdiction of courts in india.12. .....

Kantilal JaIn Vs. G.T. Bhutia and ors.

Court : Sikkim

Reported in : AIR2004Sik19

..... ' for the purpose of considering the question of validity of section 7, it is relevant to note that by the constitution (36th amendment) act, 1975, sikkim was admitted into the union of india as a state. ..... in force immediately, before the appointed day in the territories comprised in the state of sikkim or any part thereof shall continue to be in force therein until amended or repealed by a competent legislature or other competent authority; (l) for the purpose of facilitating the application of any such law as is referred to in clause (k) in relation to the administration of the state of sikkim and for the purpose of bringing the provisions of any such law into accord with the provisions of this constitution, the president may, within two years from the appointed day, by order, make ..... she deposed that she was the resident in the second floor of the thondupling1 building. ..... as regards the second contention, it may be stated that the onus of proving that the premises remained closed for more than 6 months was with the respondent no. 3. ..... secondly it was submitted that the evidence adduced before the prescribed authority does not prove that the shop premises remained closed for a period exceeding 6 months. .....

State of Sikkim Vs. Palden Bhutia

Court : Sikkim

Reported in : 1981CriLJ695

..... the reasons stated by my lord, relates to the construction of section 2 of the sikkim criminal procedure act, 1976, read with the schedule thereto, and i would, therefore, quote them hereunder for facility of discussion:the provisions of the code of criminal procedure, 1898 subject to the exceptions and modifications mentioned in the schedule below have been the law in force in the territories comprised in the state of sikkim immediately before the commencement of the constitution (thirty-sixth amendment) act, 1975 and is and shall be in force as the law relating to criminal procedure in the state of sikkim until amended ..... the second limb of the argument lays emphasis on the expression 'shall continue in force until amended or repealed' occurring in article 371 f (k) and it is sought to be inferred that the amendment or repeal could not be made with retrospective effect. ..... this can have two possible meanings--first, until the date from which the alteration, repealment or amendment takes place, and second, the date on which the act altering or repealing or amending the previous law is actually passed, or rather when it comes into force. ..... 1898 as it stood before its repeal (subject to the schedule of the act) while the second part enforced the statute prospectively. .....

State of Sikkim Vs. Gyalpo Tshering Tamang and ors.

Court : Sikkim

Reported in : 1985CriLJ1423

..... the very provisions of clauses (k) and (n) of article 371f, inserted by the constitution (thirty-sixth amendment) act, 1975, whereunder sikkim was incorporated in the union of india, would go to show that even in spite of and notwithstanding such incorporation, the laws, that were in force in sikkim immediately before such incorporation were, under the provisions of clause (k), to continue as before until altered or repealed by competent authority, but the president was empowered under clause (n) to extend by proper notifications enactments operating in other states to the state of sikkim. ..... moulik, the learned counsel for the petitioner in the second case, has, however, urged that as the code of 1973, under section 1(2) thereof, extends to the whole of india (except the state of jammu & kashmir), it would not only apply to the territories comprised in india at the date of the enactment of the code, but would also automatically apply to all such territories as may subsequently be comprised in the union of india. ..... 149 where it was observed by the judicial committee (at 152) that 'in this country it is accepted that where a statute is incorporated by reference into a second statute, the repeal of the first statute does not affect the second'. .....

State of Sikkim Vs. M.K.O. Nair and anr.

Court : Sikkim

Reported in : 1986CriLJ415

..... sikkim became a component state of the indian union by and under the constitution (thirty-sixth amendment) act, 1975, which inserted article 371f in the constitution. ..... it was after the amendment was effected by the amendment act of 1955 that section 251a was introduced to govern the procedure in respect of warrant cases instituted on a police report the absence of the provision regarding issue of summonses in section 251a led the different high courts (to) have divergent views as to the duty of the court regarding the production of the prosecution witnesses. ..... it would also be relevant to mention that before amendment was made in the code by the amendment act of 1955, the provisions of section 252 were applicable even to a case instituted on a police report. ..... rao, the learned advocate-general appearing on behalf of the petitioner challenges the validity of the impugned order on three grounds, firstly, that the summonses were not proper inasmuch as they bore the signatures of the reader and not of the presiding officer of the court; secondly, that there is no provision in the cr. p.c. ..... the second case cited by the learned advocate-general is public prosecutor v. m. .....

1. Mansarover Commercial Pvt. Ltd. and Another (W. P. No. 9 of 1990).

Court : Sikkim

Reported in : (1994)116CTR70; [1994]209ITR715(Sikkim); [1994]73TAXMAN460(NULL)

..... according to him article 371f which was inserted by the constitution (thirty-sixth) amendment) act, 1975, granted immunity to the residents of sikkim from the operation of the income-tax act by protecting the continued validity of the sikkim state income-tax manual, by virtue of clause (k) of that article and, as such, the residents of sikkim were not, during the relevant years, liable to pay tax under the 1961 act and whatever liability they incurred towards income-tax, was under the manual, 1948. ..... thereafter, the constitution (thirty-sixth amendment) act, 1975, was passed whereby sikkim was admitted into the union of india as a state. ..... in other parts of india where the 1961 act was in force, the sikkim law could not operate and the 1961 act would apply, as such, there cannot be any occasion for double taxation of the same income both under the sikkim state income-tax manual and under the act.in this view of the matter, the question for decision is not about the operation of the sikkim law but where the incomes in respect of the impugned notices issued under section 148 of the act arose, accrued or were received. ..... thereafter, a press note (see : [1989]176itr223(cal) ) was released by the government of india which stated that in view of certain difficulties, an amendment was proposed in the finance bill, 1989, to extend the income-tax act to the state of sikkim from april 1, 1990, i.e. .....

Nar Bahadur Khatiwada Vs. State of Sikkim and ors.

Court : Sikkim

Reported in : AIR2004Sik41

..... to consider this submission, section 4 of the amended act has to be noticed which is hereunder quoted :--'any notification published under sub-section (1) of section 4 and any declaration published under sub-section (2) of section 6 of the principal act before the commencement of this act, shall be deemed to have been published in accordance with the provisions of this act as if this act was in force on the date of such publication. ..... he further contended that although sections 4(1) and 6(2) of the principal act require publication of the notifications in two 'daily' newspapers, the word 'daily' appearing in both the sections having stood deleted by the land acquisition (sikkim) amendment act, 1992, lacuna if any in the publication of the impugned notifications stands rectified. ..... 'although the amended act has come into force on 10-7-1992 reading of the aforesaid would show that amendment has retrospective effect to cover publication of all notifications issued under sections 4(1) and 6 of the principal act prior to coming into force f the amended act. ..... secondly, it was contended that the impugned notification was issued mala fide and in colourable exercise of power at the instance of the respondent no. ..... the number of vehicles in sikkim has increased from 1,316 registered as on 31-3-1975 to 17,953 as registered on 18-11 -2003 excluding government vehicles and two wheelers. .....

Norbu Tshering Bhutia Vs. M/s. Calcutta Hardware Stores through its Pr ...

Court : Sikkim

..... after sikkim was incorporated in the union of india as a component state with effect from 26th april, 1975, by and under the constitution (thirty-sixth amendment) act, 1975, the principal civil court of original jurisdiction has been designated as the court of the district judge. ..... right of pleading a set-off under rule 6, set up, by way of counter-claim against the claim of the plaintiff, any right or claim in respect of a cause of action accruing to the defendant against the plaintiff either before or after the filing of the suit but before the defendant has delivered his defence or before the time limited for delivering his defence has expired, whether such counter-claim is in the nature of a claim for damages or not: provided that such counter-claim shall not ..... obviously the appellant by his counter-claim seeks eviction of the respondents from the suit premises on two account, the first being the specific performance of agreement exhibit d2 and, the second, his requirement of the premises for thorough overhauling. ..... having considered the entire facts and circumstances on the two questions set out earlier while upholding the finding on the first question arrived at by the learned trial court, i find that the one on the second appears to be clearly erroneous and, therefore, is set aside. 54. ..... the first having been rejected as not proved, the second does not get obliterated just for that reason or for the reason stated in the impugned judgment. .....