Court : Gujarat
Reported in : 1996(81)ELT467(Guj)
..... but coming to the facts of the present case, when amending act itself does not assign any reason or set out any object, it will not be possible to ascertain the purpose of creation of fiction. ..... thus, the position is that, neither is there any indication by way of reasons and objects in the amending act, nor is there anything in the language of section 9aa which would warrant its retrospective operation. ..... i am referring this aspect because in the course of discussion, as will be seen later on, while requesting the court to read into section 9aa the requirement of making it retrospectively effective, shri abichandani had requested the court to take into consideration the circumstances at the time of enacting the amended provision and the factual background from the complaint and submitted that in the instant case, no vested rights are being violated. ..... jamindari abolition and land reforms act was made expressly retrospective and to harmonise section 157 thereof with section 27, they were considered to be retrospective. ..... air 1979 sc 602 relied on by learned' counsel shri abichandani relates to procedural changes that were brought about in prevention of corruption act, 1947. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2003Guj78
..... he simply claims permissive possession as a tenant under them, in the result, they are entitled to regain possession in the strength of their title unless he is held to be or to have become under any kerala land reform measure a tenant. ..... shah, learned advocate appearing for the respondents, original plaintiffs, submitted that so far as the amendment of section 17 of the registration act by the registration (gujarat amendment act, 1982 is concerned, the division bench of this court has held that the plaintiff's suit would not fail on the ground of compulsory registration of the document in question. ..... sub-section 1-a reads as under : 'provisions of section 23 shall apply to the instrument referred to in clause (aa) of sub-section (1) and executed before the commencement of the registration (gujarat amendment) act, 1982 as if in that section, for the words, 'from the date of its execution' the words, figure; and letters 'from 1st march, 1982' had been substituted'. ..... shah, the learned judge, while considering the effect of non-registration of a document, which is now required to be registered under section 17, after it is amended by the gujarat amendment act 7 of 1982, relying upon the aforesaid judgment of the division bench in the case of kaushik rajendra thakore (1987 (1) guj lh (uj) 22) (supra), held that the suit of the plaintiff, which is filed for specific performance, will not be effected by the fact of non-registration of the documents in question. .....
Tag this Judgment!Court : Gujarat
Reported in : (1980)2GLR530
..... suffice it to say for the purpose of these cases that by section 2 of the mines and minerals (regulation and development) act, 1957 the parliament had made a declaration that it was in public interest that the union should take under its control the regulation of mines and the development of minerals and that, therefore, the subject-matter of proviso to section 10(2) of bihar land reforms act, 1950 fell within the exclusive jurisdiction of parliament under entry 54 in union list and to that extent entry 23 in state list stood down ..... the relevant part of rule 22 as amended with effect from 26th march 1979 is as follows:the lessee shall also pay to government for every year of the lease the yearly dead rent specified in schedule 31 and if the lease permits the working of more than one minor mineral in the same area, competent officer may fix separate dead rent in respect of each mineral:provided that the lessee shall be liable to pay the dead rent or royalty in respect of each mineral whichever is higher, but not both ..... .' under section 49 and the regulations and 'other enabling provisions in the statute', the board issued on 28th november 1969 kerala state electricity board extra high tension tariff order, 1969 under which it fixed rates or tariffs for the supply of electric power which adversely affected the company .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)4GLR3695
..... award of the collector or upto the date of taking possession of the land. ..... in the matter of computing compensation payable to them, as a result of amendment in the land acquisition act, 1894 by the land acquisition (amendment) act 1984, which came into effect with effect from 24-9-1984, viz (a) enhanced solatium @ 30% instead of 15% be allowed to them; (b) they are entitled to interest on the amount of enhanced compensation at the enhanced rate prescribed in terms of section 28 of the land acquisition act; and (c) thirdly that the claimants are also entitled to interest at the rate provided in section 23(1a) in addition to the market value of the land from the date of publication of notification under section 4 in respect of lands in question, to the date of the ..... state of kerala and others air 1995 sc 1012. .....
Tag this Judgment!Court : Gujarat
Reported in : [1980]122ITR341(Guj)
..... it is true that the kerala high court, though it has taken the view that the explanation enacts a rule of evidence and is, therefore, a part of the procedural law, it cannot still be applied to cases governed by section 271(1)(c) as it stood prior to its amendment by the finance act, 1964, because the procedural amendment was closely and inextricably linked up with the change simultaneously introduced in section 271 ..... section 274(2), which has since been deleted by the taxation laws (amendment) act, 1975, but which was at the material time in the statute book, notwithstanding anything contained in clause (iii) of sub-section (1) of section 271, if in a case falling under clause (c) of that sub-section, the minimum penalty imposable exceeded a sum of rs ..... we are only referring to this authority for the limited purpose of showing that the kerala high court has also taken the same view as regards the nature and content of this explanation as we ..... it would, indeed, be the satisfaction of the income-tax officer in the course of the assessment proceedings regarding the concealment of income which would constitute the basis and foundation of the proceedings for levy of penalty...it may also be observed that what is contemplated by sections 271 and 274 of the act is that there should be, prima facie, satisfaction of the income-tax officer or the appellate assistant commissioner in respect of matters mentioned in sub-section (1) before he hears the assessee or gives him an opportunity of .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1995Guj200; (1996)1GLR265
..... 400/- per are on the basis of sale instances relied upon by the claimants;(ii) in any case, the claimants are entitled to receive solatium at the rate of 30% as prescribed under section 23(2) of the land acquisition act; and(iii) the claimants are also entitled to receive compensation with interest at the rate as is provided in section 28 of the land acquisition act;with regard to last two submissions, the learned advocate for the appellants has relied upon section 30(2) of the land acquisition (amendment) act, 1984 (no. ..... under sub-section (2) of section 30 of the land acquisition (amendment) act, 1984, the provisions of sub-section (2) of section 23 and section 28 of the principal act, as amended by the said act, are applicable in relation to any award made by the collector or court under the provisions of the principal act, if it is made later than 30th april, 1982 and before the commencement of the amending act (i.e. ..... they are also entitled to the benefit of the amended section 28 of the act, and are entitled to have the said amount with interest at the rate of 9% instead of 4 1/2% awarded by the learned judge, on the excess amount of compensation, for a period of one year from the date of taking possession, and at the rate of 15% per annum after the expiry of one year, till the date of deposit of the excess amount.18. ..... state of kerala. .....
Tag this Judgment!Court : Gujarat
Reported in : (1984)2GLR1140
..... state of kerala : [1970]3scr383 where the supreme court was considering the challenge, under article 14 of the constitution, to the provisions of the kerala plantation (additional tax) act (17 of 1960) as amended by the kerala plantation (additional tax) amendment act, 1967, hidayatullah j. ..... (7) in any view of the matter proviso to rule 81(2) of the impugned amendment rules of 1977 enjoining the assessment of the land, with effect from 1-8-1979, situate within the urban agglomerations to which the urban land (ceiling & regulation) act, 1976 applies at double the rates prescribed in table 'a' for not putting such land to non-agricultural use for which permission is granted or deemed to be granted is ultra vires article 14 of the constitution.8. ..... the act applies to the entire state of kerala, and whether the building is situate in a large industrial town or in an insignificant village, the rate of tax is determined by the floor area; it does not depend upon the purpose for which the building is used, the nature of the structure, the town and locality in which the building is situate, the economic rent which may be obtained from the building, the cast of the building and other related circumstances which may appropriately be taken into consideration in any rational system of taxation of building....4....the power of the legislature to classify .....
Tag this Judgment!Court : Gujarat
Reported in : AIR2001Guj208; (2001)2GLR1356
..... the act of 1969 and the amendment act of 1979 were both included in the ninth schedule at sr. ..... himachal pradesh administration, reported in air 1960 sc 1008, in which the supreme court held that the validity of the himachal pradesh abolition of big landed estate and land reforms act, 1954 being estate abolition law, its validity could notbe challenged under arts. ..... state of kerala, reported in air 1973 sc 1461 was referred to for the proposition that by a constitutional amendment, the basic structure and frame -work of the constitution cannot be altered. ..... state of kerala, reported in 2000 (6) scc 359, he pointed out that it was held by the supreme court that the doctrine of merger was not a universal or unlimited application and that it will depend on the nature of jurisdiction exercised by the superior forum and the content or subject-matter of challenge laid or capable of being laid, shall be determinative of the applicability of thedoctrine of merger, which was relied upon on behalf of the petitioners to contend that it was not open for the larger bench to reconsider even the aspect of head ..... ' 13.2 a full bench of the kerala high court in elizabeth samuel aaron v. ..... state, reported in air 1991 kerala 162, dealing with an argument about adequacy of compensation on the basis of entry 42 of list-ill and the right to property under art. ..... state of madras and kerala, reported in air 1960 sc 1080 were cited for the proposition that art. .....
Tag this Judgment!Court : Gujarat
Reported in : (2001)GLR776
..... in this case before the supreme court, the karnataka land reforms act, 1962 was amended in the year 1974, i.e. ..... took the decision that the aforesaid lands known as 'kalvi bid' were required to be dealt with under the provisions of the ulc act and not under the agricultural lands ceiling act; the competent authority by order dated 6th nov.1979 granted permission under section 29 of the ulc act to build houses for weaker sections of the society; that by order dated 9th nov.1979, the dy.collector, bhavnagar in ceiling case no.1/76/77 held that having regard to the order passed by the govt. ..... in para 30 of the said decision, the supreme court has observed that the repealing act does not indicate any intention contrary to the provisions contained in the kerala interpretation and general clauses act which, therefore, will apply with full vigour on the principle that whenever there is a repeal of any enactment, the consequences indicated in section 4 would follow, unless there was any saving clause in the repealing enactment or any other intention was expressed therein. ..... state of kerala, reported in air 1972 sc 2301, the observations made by the supreme court in this case have been quoted in para 6 as under:'it seems to us clear that the state has legislative competence to legislate on entry 18, list ii and entry 42 list iii. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1971Guj131; (1970)GLR897
..... these words, said the petitioner, though general in character, were preceded by the specific word 'this act' that is, the bombay land revenue code and they were, therefore, liable to be construed ejusdem generis and they must be confined to the same genus as the bombay land revenue code, namely, legislation dealing with land revenue and since the present act was not a piece of legislation relating to land revenue, it was not covered by the words 'any other law at the time being in force'. ..... (c) section 31 clause (a) discriminates unjustly between the transferor and the transferee in that it empowers the collector to restore possession of the land to the transferor though the transferor is the person who commits breach of the inhibition contained in the statute and does not provide for refund of the purchase price to the transferee though the transferee is not under any direct prohibition from purchasing and is, therefore, less blame-worthy than the transferor and it, therefore, infringes the equal protection clause contained in article 14. ..... 31a was enacted by two successive amendments - one in 1951 (first amendment), and the second in 1955 (fourth amendment) - with retrospective effect, in order to save legislation effecting agrarian reforms, we have every reason to hold that those expressions have been used in their widest amplitude, consistent with the purpose behind those amendments'. ..... states of madras & kerala, : [1960]3scr887 . .....
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