Court : Allahabad
Reported in : 2002(2)AWC1489; (2002)2UPLBEC1483
..... air 1955 sc 123, a question as to the effect of declaration of unconstitutionality of the provisionsof section 13(b) of bombay prohibition act, 1949, came up for consideration before the supreme court initially, the case was decided by a three judge bench but the judgment rendered by the original bench was reviewed and the case reopened with a view to obtaining the opinion of a larger bench on the question as to the effect of declaration in balsara's case that clause (b) of section 13 of the bombay prohibition act, 1949, was void in so far it affected the consumption or use of liquid medicinal and toilet ..... . the effect of that declaration was to lift the consumption or use of liquid medicinal and toilet preparations containing alcohol from the prohibition enacted in section 13(b) of the bombay prohibition act, 1949 ..... . state of andhra pradesh, air 1958 sc 468, the supreme court was confronted, inter alia, with the question as to whether section 22 of the madras general sales tax act, 1939 - a pre-constitution law - was void on the ground that it was in contravention of article 286(2) of the constitution ..... ., air 1963 sc 928, the provisions of rules 16 (2) of madras general sales tax (turnover and assessment) rules 1939, were held to be discriminatory and, therefore, violative of article 304(a) of the constitution .....
Tag this Judgment!Court : Allahabad
Reported in : (1980)18CTR(All)276; [1983]139ITR972(All)
..... in the circumstances, the action of the ito in reopening the firm's assessment on the basis of observations made by the itat, bombay bench, while increasing the amount of depreciation claimed by the receivers appointed by the bombay high court, did not amount to an 'information' within the meainng of the expression as used in section 34(b) of the indian i.t. ..... and contended that, as in this case, the reassessment orders have been made in consequence of and to give effect to a finding of the itat, bombay bench, the period of limitation prescribed for reopening the assessment under section 34(1)(b) of the act will not apply to the reassessment in question and the same cannot be held to be barred by time.30. ..... , nor the receiver appointed by the civil court, agra, fall within the ambit of the expression 'any person', the bar of limitation in respect of their assessment would not be lifted and the reassessment proceedings would be without jurisdiction.31. ..... the claim of the revenue is that in the instant case, the bar of limitation is lifted as the present assessee (whether it be m/s. ..... a perusal of the proviso mentioned above shows that the bar of limitation provided by section 34(1)(b) is lifted if an assessee or any person has to be reassessed in consequence of or to give effect to any finding or direction in the appellate order passed by the itat. .....
Tag this Judgment!Court : Allahabad
Reported in : 1998(3)AWC1655
..... like the explanation (iii) to section 21 (1), a similar provision exists in section 13a1 of the bombay rents hotel and lodging house rents control act, 1947. ..... ivth proviso to section 21 (1) (a) states that where a case is covered by the explanation, the prescribed authority is not bound to take into account the likely hardship to the tenant from the grant of the application as against the likely hardship to the landlord from the refusal of the application. ..... the said explanation is in the nature of an exception which has the effect of lifting the rigour of proving the bona fide need by the landlord, who is a serving or retired indian soldier as defined under the indian soldiers (litigation) act, 1925. ..... kowshik, 1984 (1) scc 588, held as under :'notwithstanding the expressed legislative bias in farm of the tenant, the legislature itself made a serious departure from the general rule so as to lean in favour of landlords who are or were members of the armed services, and who because of exigencies of their service were not able to occupy their own premises during the course of their service section 13a1 was enacted, relaxing the rigour of section 13 in favour of a landlord who is or was a member of the armed forces.'4. ..... the said will has also been acted upon much prior to the filing of release application inasmuch as mutation had been made in the municipal assessment register on the basis of the said will and the name of respondent no. .....
Tag this Judgment!Court : Allahabad
Reported in : 1995(78)ELT129(All)
..... i am in respectful agreement with my esteemed brother tripathi that the matter needs 'a threadbare examination' at the hands of the concerned assistant collector of customs vis-a-vis the question whether the petitioner is liable to pay to the warehouse keeper the rent and warehouse charges under section 63 of the customs act, 1962 in short the act i would like to add a few words with a view to supplementing the reasons given by brother tripathi in support of the order remitting the matter back to the assistant collector of customs to decide the questions involved in this case afresh.37. ..... but the questions that remain to be considered are (i) whether the goods were permitted to be stored in the warehouse in question due to the reason of the fact that the assistant collector of customs was satisfied on the application of the importer, that the goods cannot be cleared within the reasonable time, 'as provided in section 49 or the goods were deposited in the warehouse in question in accordance with section 60(ii) whether the provisions of section 63 of the act were attracted? ..... there was some dispute regarding the payment of duty and the goods were confiscated on 29-12-1987 under section 111(m) of the act by the collector, customs bombay (annexure-7 to the petition). ..... the petitioner has not lifted the entire goods & so he is liable to pay the entire dues till date or final lifting. .....
Tag this Judgment!Court : Allahabad
Reported in : 2003(1)AWC381
..... thus, the corporations were held to be covered under the term state as defined under article 12 of the constitution of india and it was held by the apex court that the order of removal from service of an employee of the said corporation in the contravention of regulations framed under the respective acts would enable an employee to approach the courts for a declaration against the corporation for continuance in service. ..... singh, that modlpon fibre company has been incorporated under the provisions of companies act and is governed by the said act and various other enactments' while discharging its day to day functions and the general public is interested in its affairs as it is treated as a public company is concerned, suffice is to mention that the said company has not been created under any statute for discharging any specific purpose. ..... this court can lift the veil and can judge the fairness and reasonableness under section 4 of the standing orders act, 1946. ..... along with the termination order, the company sent a bank draft to each of the petitioners for the amount due upto the date of termination of their services in lieu of notice to pay retrenchment compensation under section 6n of the industrial disputes act, 1947, and in lieu of notice under clause 19 (a) (bb) of the certified standing orders.'6. ..... he further relied upon the decision of the hon'ble supreme court in the case of municipal corporation greater bombay v. p.s. .....
Tag this Judgment!Court : Allahabad
Reported in : [1976]104ITR319(All)
..... accordingly, if the expenditure claimed by the assessee as an allowance under section 10(2)(xv) is in respect of payment to provident or other fund established for the benefit of the employees, the conditions mentioned in section 10(4)(c) of the act creating a bar to the admissibility of the claim made by the assessee would not be there and if making of the credit entries in favour of the trustees of the employees' provident fund indicates that the expenditure as contemplated by section 10(2)(xv) of the act had been incurred by the assessee, the assessee will be entitled to claim it as an allowance under that sub-section.8. ..... this indicated that the amount of the employees' provident fund was not deposited in the relevant accounting year in a post office or a bank, in the manner contemplated by section 417, and unless the assessee deposited the provident fund amount in that manner, it could not be said that it had been paid to the fund and the bar created by section 10(4)(c) of the act prohibiting its being allowed as an expenditure under section 10(2)(xv) of the act is not lifted. ..... bombay burma trading corporation ltd. ..... bombay burma trading corporation ltd. ..... bombay burma trading corporation ltd. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1960All732
..... decided on 7th january 1960, (air 1960 all 551), where i have held:-- ''the reason given for this finding was that by issuing a writ against the agent or the subordinate authority under those circumstances, the high court would be putting him in a position, whereby, he would be compelled to disobey the orders of his principal, and directions would be of no avail for the simple reason, that an agent or the inferior authority was to obey all lawful directions of his principal and not ..... they came to the conclusion that: 'the policy behind the sales tax laws validation act, 1956 is to declare the law as interpreted in state of bombay v. ..... deputy director, military lands and cantonments, eastern command, air 1956 all 684, where it was held that: 'the jurisdiction of the high court under article 226 can be exercised within the territories in relation to which its ordinary jurisdiction extends, and further a direction, order or writ under that article can be issued only to a person or authority residing within those territories ..... these writ petitions have been filed on the ground that the order passed by the state of bihar under the sales tax laws validation act vii of 1956 was not a valid one and, therefore, the collector of mirzapur has no jurisdiction to realise the illegal tax on behalf of the sales tax authorities at bihar. 2. ..... the true scope of the act is that it lifts the ban imposed on the statutes against taxing inter-states sales and not that it validates or ratifies any such laws .....
Tag this Judgment!Court : Allahabad
Reported in : [1980]121ITR1002(All)
..... when a male hindu dies after the commencement of this act, having at the time of his death an interest in a mitakshara coparcenary property, his interest in the property shall devolve by survivorship upon the surviving members of the coparcenary and not in accordance with this act : provided that, if the deceased had left him surviving a female relative specified in class i of the schedule or a male relative specified in that class who claims through such female relative, the interest of the deceased in the mitakshara coparcenary property shall devolve by testamentary ..... there are certain restrictions on the members of a coparcenary, one of them being that a coparcener cannot dispose of his undivided interest in the coparcenary property by gift nor can he alienate his interest even for value except in bombay, madras and madhya pradesh. ..... so far as section 30 is concerned all that it does is to lift the bar on testamentary disposition of undivided interest of a coparcener in his coparcenary property. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1969All14
..... in that case (to reproduce the facts substantially in the words of the decision) the regional transport authority while dealing with applications made to it on its advertisement for two vacancies on the route concerned made a certain choice and passed an order under section 48 of the motor vehicles act 1939 (as amended by bihar act xxvii of 1950). ..... bhagvandas kisandas, air 1929 bom 89 was a case in which it had been conceded in the lower court that section 70 of the contract act had no application and with regard to that concession the bombay high court remarked that a pleader's admission on a pure question of law is not binding on his client and amounts to no more than his view that the question is unarguable.20. ..... we may also point out that, as noted above, grantees of two permits had not lifted their permits and the regional transport authority had consequently cancelled their permits on september 19, 1961. ..... the grantees of the last two permits did not, however, lift their permits which were, consequently revoked by the regional transport authority on september 14, 1961. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1972All61
..... section 110, motor vehicles act, 1939, authorised the state governments to appoint a person or a body of persons to investigate and report on accidents, involving the death of or bodily injury to any person, arising out of the use of motor vehicles and the extent to which their claims to compensation had been satisfied and to advise and assist such persons or their representatives in presenting their claims for compensation. ..... the applicants have a right to invoke the jurisdiction of the claims tribunal to adjudicate upon the question of the condonation of delay in making the claim, and, if the tribunal condones the delay, the applicants have a right to an adjudication on the merits; once the delay is condoned, the claims tribunal cannot refuse adjudication of the questions relating to the merits of the claims for compensation. ..... the bombay high court, : air1967bom92 and the gujarat high court, 1967 acj 397 (guj) have held that section 110-f does not debar the civil court from continuing to deal with cases pending before it on the date of the establishment of the claims tribunal. ..... the same view has been taken by the bombay high court, manibai v. ..... state of bombay : 1958crilj1429 , the supreme court has declared:--'no person has a vested right in any course of procedure. .....
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