Court : Rajasthan
Reported in : 2000CriLJ244; 2000(1)WLC13
..... has been detained in pursuance of an order of detention (whether made before or after the commencement of the national security (second amendment) act, 1984) under section 3 which has been made on two or more grounds, such order of detention shall be deemed to have been made separately on each of such ground and accordingly - (a) such order shall not be deemed to be invalid or inoperative merely because one or some of the grounds is or are - (i) vague,(ii) non-existent,(iii) non-relevant,(iv) not connected or not ..... the anti-social activities in various parts of the state and that certain undesirable elements acting prejudicial to the security of the state and prejudicial to the maintenance of the public order with a view to prevent in effective manner by order dated 11-3-1999 in exercise of power under sub-section (3) of section 3 of the national security act, hereinafter referred to as 'the act', directed all the district magistrates in the state to exercise the power under sub-section (2) of section 3 of the act during the period from 11-3-99 to 10-6-99. ..... it is also stated that the remaining land was sold by uda ram to petitioner's father by a written agreement to sell dated 12-12-1983. ..... then in 1983, hazari ram and sawala ram, sons of gumna ram, sold their 1 /4 shares each by separate registered sale deeds to the petitioner and others suggested by him as per agreement with the petitioner and his father to various persons. .....
Tag this Judgment!Court : Kerala
Reported in : [2001]248ITR292(Ker)
..... the matter arises under the kerala general sales tax act, 1963 (hereinafter referred to as 'the kgst act') and the question involved herein relates to the legality of the notice issued under section 45a(5) of the kerala general sales tax act (imposition of penalty by officers and authorities).2. ..... . the deputy commissioner was also satisfied that the intelligence officer, who passed the order, had no occasion to verify the books of account which were seized by his predecessor in office and that the notice was issued nearly 2 1/2 years after inspection and the order was issued by the successor in office proposing to impose penalty under section 45a of the kerala general sales tax act without perusing the books of account, etc ..... thereafter notice dated may 5, 1998, under section 45a(1)(b) of the kerala general sales tax act was issued by the successor-in-office of the first respondent proposing to impose penalty under section 45a(1)(b) for the alleged failure to keep true and complete accounts for 1994-95. ..... on that basis, it is proposed to set aside the order of the deputy commissioner, kasaragod, dated january 8, 1999, and to take up the matter suo motu under section 37 of the kerala general sales tax act, to restore the order dated may 29, 1998, of the intelligence officer, squad no. ..... . state of tamil nadu [1983] 54 stc 121 (mad) .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2003(2)ALD1; 2003(1)ALT636
..... learned counsel further stated that as required under section 10(1)(a) & (b) of the andhra pradesh lokayukta and upa-lokayukta act, 1983, when the lokayukta or the upa-lokayukta, as the ease may be, after making such preliminary verification, proposes to conduct any investigation into the complaint made against the public servant, he shall afford the public servant concerned an opportunity to offer his comments on such complaint. ..... it is submitted by them that without regard to rule 16 of the rules which provides for submitting an interim report to the appropriate authority in a particular contingency, the supreme court in the said decision has held that the lokayukta or the upa-lokayukta, as the case may be, is entitled to submit interim report. ..... according to him, he enforced strict discipline amongst the staff and did not spare, even a single member of the staff who indulged in misappropriation of funds and that he initiated disciplinary action against the errant officials. ..... 792/99/b2 lodged before the upa-lokayukta complaining that he had indulged in several irregularities and misappropriation of public funds. ..... but fortunately or unfortunately there were number of complaints against the public servant complaining of irregularities as well as misappropriation of public funds. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1988SC132; JT1987(4)SC578; 1987(2)SCALE1262; (1988)1SCC145; [1988]1SCR948; 1988(1)LC32(SC)
..... this, the court thought, was unlikely particularly when, prior to the amendment act of 1976, as well as subsequent to 1983, they could have been evicted only on one or other of the grounds available under section 20 or section 21 of the act and more so because the amendment manifests an intention to extend to public corporations benefits previously available only to a government and to a local authority. ..... if they had run counter to the true legislative intent, one would have expected the repeated ordinances since 1983 and the ultimate amendment act of 1985 to have placed the position beyond doubt by a retrospective amendment. ..... the ordinance of 1977 sought to remedy this position by deleting the words 'unless the prescribed authority is satisfied ...is applicable' used in the sub-section but this ordinance was allowed to lapse and the subsequent ordinances and amendment act paid no heed to section 21(8). ..... the contingencies for which eviction is provided for in section 20 are hardly likely to arise in the case of such tenants; section 21(1)(a) is taken out by section 21(8); and, virtually, the only ground on which eviction can be sought by a landlord of such a building against such a tenant, on the interpretation urged by the petitioner, would be the one contained in section 21(1)(b). .....
Tag this Judgment!Court : Gujarat
Reported in : [1992]85STC258(Guj)
..... points for determination : in the light of the aforesaid rival contentions, the following points arise for our determination : (1) whether the impugned new provision of section 15b of the gujarat sales tax act, 1969, is within the legislative competence of the state legislature (2) if not, to what reliefs are the petitioners entitled to (3) if the impugned provision is within the legislative competence, whether the validating provision of section 4(2) of the gujarat sales tax (amendment) act, 1990, can sustain all actions taken and all taxes paid and all assessments ..... it would be appropriate to note that the aforesaid two decisions of the kerala high court were rendered at the time entry 92b of the union list was not inserted as per forty-sixth constitution amendment and on the language of that section, the court was concerned with the short question as to what was the taxable event and the taxable event was found to be one of purchase of ..... he also invited our attention to entry 118 in the notification issued under section 49(2) relating to industries in backward area and submitted that till the contingency contemplated by the said provision takes place it would not be possible to arrive at any definite ..... in this connection, the learned advocate-general rightly invited our attention to the fact that the word 'then' is an advert and it connotes two eventualities - (i) reference to the time and (ii) reference as to the contingency, meaning thereby, it either means at that time or in .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1994SC2179; [1995]83CompCas804(SC); 1995CriLJ426; JT1994(3)SC583; 1994(2)SCALE925; (1994)5SCC54; [1994]Supp1SCR1
..... (amendment) act, 1975, the central, government or the state government or as the case may be the officer making the order of detention shall consider whether the detention of, such person under, this act is necessary for dealing effectively with the emergency in respect of which the proclamation referred, to in sub-section (1) have been issued (hereafter in this section referred to as the emergency) and if, on such consideration the central government or the state government or as the case may be, the ..... kerala : 1966crilj1533 , the learned judge observed:we feel rudely disturbed by the thought that continuous exercise of the very wide powers conferred by the rules on the several authorities is likely to make the conscience of the said authorities insensitive, if not blunt, to the paramount requirement of the constitution that even during emergency, the freedom of indian citizens cannot be taken away without the existence of the justifying necessity specified by ..... 947the court must always remember that 'legislation is directed to practical problems, that the economic mechanism is highly sensitive and complex, that many problems are singular and contingent, that laws are not abstract propositions and do not relate to abstract units and are not to be measured ..... in turn seek to dictate the economic priorities of the borrowing state - it is immaterial whether they do so in the interest of powerful countries who contribute substantially to their fund or in the interest of their loan .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1998(3)ALD831; (1999)152CTR(AP)270; [1998]232ITR364(AP)
..... the assessee is entitled for higher rate ..... rules, 1962, in part i of appendix i, in the 'table of rates at which depreciation is admissible' (1) under the heading 'i buildings' for items 1, 2 and 3 and the entries relating thereto in columns 1,2 and 3, the following items and entries shall be substituted, namely:' the main argument of the learned counsel for the assessee is, since the rules are substituted, they are deemed to have come into force with effect from 1-4-1983 though the fourth amendment rules were brought into force on 2-4-1983, therefore, the tribunal is right in holding that ..... any amendments in the act which come into force after the first day of april of a financial year, would not apply to the assessment for that year, even if the assessment is actually made after the amendments come into force. ..... slate of kerala, 60 i.t.r. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2002(6)ALD548; 2003(2)ALT770
..... the constitutionality of the amendment acts are: (1) the impugned provisions are violative of articles 14 and 19(1)(g) of the constitution; (2) the impugned amendment acts are beyond the legislative competence of the andhra pradesh state legislature; (3) the life tax ceased to be compensatory and, therefore, unconstitutional; (4) since the motor vehicle tax is a compensatory tax, the basis of the tax ought to be either the weight of the vehicle or its seating capacity or the mileage travel and, therefore, the imposition of different rates of tax depending upon the make of the vehicle or whether it is the imported vehicle or locally made vehicle or on the basis of the value of the ..... . state of kerala, : [1961]3scr77 , it is pointed out that on the tax power of the state article 265 is the first limitation, that authority of law means valid law, and that valid law implies legislative competence ..... . state of punjab, : [1983]2scr1009 , after referring to the judgment of the supreme court in kewal krishan puri's case (supra) held:'......... ..... . bharat coking, : [1983]1scr1000 , and in municipal bd v .....
Tag this Judgment!Court : Mumbai
Reported in : II(1998)DMC569
..... it is then contended that there is no vagueness or obscurity in the definition of the word 'cruelty' contained in section 498a of ipc, lastly, it is submitted that looking to the reasons and objects of the criminal law (amendment) act 46 of 1983 which received the assent of the president on 25th december, 1983, there is a rational nexus between the amended provisions of section 498a and the object that is sought to be achieved by the said section. ..... in para 24 of the judgment, the apex court referred to the amendment inserted by the criminal law (amendment) act, 1983 and observed as under :'...the degradation of society due to the pernicious system of dowry and the unconscionable demands made by greedy and unscrupulous husbands and their parents and relatives resulting in an alarming number of suicidal and dowry deaths by women has shocked the legislative conscience to such an extent that the legislature has deemed it necessary to provide additional provisions of law, procedural as well as substantive, to combat the evil and has consequently ..... she referred to the fact that there was some amount standing to her credit in the gratuity fund and there were some ornaments which should be taken to her maternal home. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1987All169
..... the hon'ble judges have indicated in the referring order reasons for disagreeing with the view taken in om prakash gupta's case referred to above, and have observed that on account of the amendment of the act by the amendment act ..... on the coming into force of the amendment act on 31-8-1984, it is apparent that if several grounds of detention are contained in one detention order, it would be taken that separate detention order has been passed in respect of each of the grounds ..... a person has been detained in pursuance of an order of detention (whether made before or after the commencement of the national security (second amendment) act, 1984). ..... as follows : --'the only other incident which was subsequent to the quashing of the previous detention and which may have some nexus with the present order of detention is of 1983. ..... and secretary government of kerala : 1986crilj786 their lordships of the supreme court have already observed that section 5a of the act relates to grounds of the detention order. ..... the order relating to ranjit srivastava was passed on 21-11-1983 much before the detention order was passed in respect of om prakash gupta and it was confirmed after the report by the advisory ..... one of the incidents related to an incident which took place on 18-8-1983 and in that regard it was stated that the petitioner along with certain other persons including one ranjeet srivastava entered into a conspiracy to commit the murder of chandar pal dwivedi, an operator in the telephone exchange, .....
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