Judgment Search Results Home > Cases Phrase: the kerala land relinquishment act 1958 1 Court: allahabad Page 1 of about 337 results (0.140 seconds)

Rajat Lal Vs. Commissioner of Income Tax

Court : Allahabad

..... considering the provisions of section 45 and section 2 (47) it was held by the patna high court that the word 'transfer' has been defined under section 2 (47) of the act which provides that in relation to a capital asset, transfer includes the sale, exchange or relinquishment of the asset or the extinguishment of any rights therein or the compulsory acquisition thereof under any law. ..... commissioner of income tax (kerala high court) (supra) it was held that in the case of transfer of shares, for purposes of section 45 of the income-tax act, 1961, as between the transferor and the transferee, the transaction is complete when the share certificates are handed over. ..... where the transfer is to take effect only on payment of entire consideration amount, it has to be held that there was no transfer of land covered by the three sale deeds in question during the period under consideration making the assessee liable for capital gains tax under section 45 of the act. 9. .....

R.L. Aurora Vs. State of Uttar Pradesh and ors.

Court : Allahabad

Reported in : AIR1958All872

..... : he argues firstly that sub-sections (1) and (3) of section 6 of the land acquisition act are unconstitutional as they contravene articles 31(2) and 19(1)(f) of the constitution; secondly, that sub-section (3) of section 6 and sub-sections (1) and (4) of section 17 of the act are invalid as they contravene article 14; thirdly, that in any case land cannot, under the act, be acquired for the purpose of erecting a factory thereon; and fourthly, that the notification under section 4 of the act is bad in law because (i) it preceded the agreement for which provision is made in section 41, and (ii) there ..... was a failure on the part of the district authorities to comply with government older no. .....

Nand Ram Chhotey Lal Vs. Kishori Raman Singh and anr.

Court : Allahabad

Reported in : AIR1962All521

..... the general argument of the learned counsel for the respondents is that the zamindars debt reduction act has to be judged in the context of the abolition of zamindari under the zamindari abolition and land reforms act, and as the reduction of the zamindars debt was a mere consequence to the abolition of zamindari, the reduction of the debt as well as the restriction on the right of the creditor to realise the debt in the manner given in sections 8 and 9 of the act, amount to reasonable restrictions in public interest and so protected by clause (5) of article 19. 44. ..... act xxv of 1958 and the definition of 'estate' as it stands now is given below: '(8) 'estate' means and shall be deemed to have always meant the area included under one entry in any of the registers described in clause (a), (b), (c) or (d) and, in so far as it relates to a permanent tenure-holder, in any register described in clause (c) of section 32 of the u. p. ..... states of madras and kerala : [1960]3scr887 . .....

Northern India Hotels Ltd. Vs. Commissioner of Sales Tax

Court : Allahabad

Reported in : [1984]55STC68(All)

..... kunjukutty's case air 1972 sc 2097 upheld the judgment of the high court striking down the explanation to section 85(1) of the kerala land reforms act, 1963, parliament by the constitution (twenty-ninth amendment) act, which was assented to by the president on 9th june, 1972, inserted both the kerala land reforms (amendment) act, 1969, and the kerala land reforms (amendment) act, 1971, in the ninth schedule to the constitution. ..... the judgment of the high court, the kerala land reforms (amendment) act, ..... sc 522 wherein the question was whether the provisions of chapter iib of the west bengal land reforms act, 1955 (act 10 of 1956), inserted by the west bengal land reforms (amendment) act, 1971 (president's act 3 of 1971), and replaced by the west bengal land reforms (amendment) act, 1972 (act 12 of 1972), with retrospective effect from 12th february, 1971, which provide for a fixation of ceiling on agricultural holdings and for matters ancillary thereto are violative of the second proviso to article 31a(1) of the constitution, has ..... by parity of reasoning it must follow as a necessary corollary that the west bengal land reforms act, 1955 (act 10 of 1956), and the west bengal land reforms (amendment) act, 1972 (act 12 of 1972), which introduced chapter iib therein with retrospective effect from 12th february, 1971, having been placed in the ninth schedule by the constitution (thirty-fourth amendment) act, 1974, as items 60 and 81 thereof, their validity cannot ..... air 1958 sc 560, state .....

G.S. Chooramani and ors. Vs. State of U.P. and anr.

Court : Allahabad

Reported in : AIR1969All43

..... the constitutional validity of the thekedari abolition act and the validity of the impugned notification was challenged in the petition on many grounds, but, at the hearing the learned counsel pressed the following points :--(i) that the act applies to thekedari leases alone and is not attracted to cultivatory leases; in any event, applying the act without introducing land reforms was a mala fide exercise of power. ..... further, the third notification enforcing the zamindari abolition and land reforms act made it clear that in the case of estates in which no intermeditary, as defined in clause (12) of section 3 of the zamindari abolition and land reforms act, has any right, title or interest, the zamindari abolition and land reforms act shall apply subject to the modifications and amendments specified in the schedule. ..... government estates thekedari abolition act, 1958, and seek to quash the notification dated june 30, 1966, issued by the state government under section 3 of that act, determining the lease held by the petitioners.2. ..... act 1958 ed. ..... government estates thekedari abolition act, 1958, (u. p. .....

Dayalbagh Educational Institute Vs. State of U.P. and Others

Court : Allahabad

Reported in : AIR2001All290; (2001)2UPLBEC1615

..... in that case, the supreme court was considering the question whether the amendment of section 21 of the penal code by the criminal law amendment act, 1958, was also applicable for purposes of the prevention of corruption act, the definition of 'public servant' in section 21 of the penal code. ..... it only lays down that the land which has been brought within the master plan is to be used in the same manner and purpose as has been shown in the master plan so that the regulated area may be developed in accordance with the master plan otherwise the very object and purpose of the act and of the master plan will be defeated. ..... therefore, where the area is declared as a regulated area under section 3 of the act, in that event the 'constructions and the development activities' of that area shall strictly adhere to the land use mentioned in the master plan.23. ..... 348 which are in dispute after its exclusion from the dayalbagh town area continued to be part of dayalbagh regulated area, hence governed by the master plan of dayalbagh development area or after its exclusion from the dayalbagh town area, it reverted back to agra regulated area and, therefore, will be governed by its master plan, and further as to whether the petitioner has any legal right over the plots in question only on the basis of land use shown in the master plan as university.3. .....

Purshottam Das Tandon Vs. Military Estate Officer

Court : Allahabad

Reported in : AIR2000All127; (2000)1UPLBEC738

..... not have included within the limits of the cantonment; the entire property under the cantonment was earlier governed by general orders issued by the governor general in council, the cantonment act, 1889, the government grants act, 1895, and the cantonment act, 1910; with effect from 1924, the entire cantonment matters are governed by the cantonment act, 1924, the government of india has framed a number of rules in order to manage the properties of the cantonment; the administration of property, maintenance of record and mutation are governed by the cantonment land administration rules, 1937 ..... -- (1) every suit shall include the whole of the claim which the plaintiff is entitled to make in respect of the cause of action; but a plaintiff may relinquish any portion of his claim in order to bring the 'suit within the jurisdiction of any court. ..... collector, central excise, allahabad : air1979all128 , a division bench decision of our court, and a full bench of the kerala high court in m. p. .....

Smt. J.K. Kalra Vs. Regional Inspectress of Girls Schools, Meerut and ...

Court : Allahabad

Reported in : AIR1997All44; (1996)3UPLBEC1691

..... in re kerala education bill, 1957, case, air 1958 sc 956, the supreme court was called upon to express its opinion on the constitutional propriety of various provisions of the enactment by the kerala legislature including cl. ..... -minority institution recognised under the provisions.of the intermediate education act, 1921, is dismissed without obtaining prior approval of the district inspector of schools under section 16-g(3)(a) of the act, his contention that the provision is hit by article 14 of the constitution on the ground that no guideline has been provided for the exercise of the power under that section, will be repelled but the same teacher when he is dismissed from a minority institution, his argument that guidelines have been provided forexcrcise of the power by the district inspector of schools under ..... 405):--'apparently, because of the preamble of the act, it was contended that with the enactment of the repeal of the permanent settlement by the act of 1948 which also provided for the acquisition of the rights of land-holders in permanently settled states the act stood repealed. ..... union territory of delhi, air 1961 sc 1602, the provision of section 19 of the slum areas (improvement and clearance) act, 1956, was challenged on the ground that there was no guideline provided in'the act for the exercise of discretion by the competent authority under section 19(1) of the said act for granting the permission to execute the decree or not to execute the same. .....

Ram Chand Textile Vs. Sales Tax Officer

Court : Allahabad

Reported in : AIR1965All24; [1964]15STC340(All)

..... itself one of widest import and having regard to the object intended to be achieved by the provision in which it finds place, it must be held to include the issue of a notification.as to the question whether, in order to attract the operation of section 8 of the amending act, it is necessary that the notification should have been issued under and in accordance with the provisions of section 3-a of the act as originally enacted, i think that at no point of time can the legality of the provision be tested with reference to section 3-a in its original form because at no point of time section 3-a can ..... in deciding whether the rights of ryots were being acquired or not we have got to forget what happened in consequence of the unamended section 6 projecting ourselves to the date september 25, 1950 when the president's assent to the bihar land reforms act, 1950 was published in the gazette and reading the act as containing sections 4 and 6 as amended, and also section 7(b), it cannot but be held that what were being acquired by means of these provisions of the amending legislation giving retrospective effect were certain rights of the intermediaries.'32 ..... . the learned judges observed that the legal fiction went only to the extent that the power existed on 31-3-1958 but not to the further extent that it was ..... the learned judges thought that the decision in the case of firm bangali mal satish chandra jain, 1958 all lj 228: (air 1938 all 478 (fb)) requires reconsideration by a full bench .....

Monga Metals (P) Ltd. Vs. Assistant Commissioner of Income Tax

Court : Allahabad

Reported in : (2000)67TTJ(All)247

..... coming to the question as to whether the adi had power to perform the functions of an assessing officer, so far as the case of present assessee is concerned, we have to look to the provisions of section 116 and 120 of the act, and after indepths study of the same it is gathered that :(i) the provisions of section 116 of the act have prescribed the different authorities who are to exercise the powers performing the functions as conferred on every one of them by virtue of the provisions of section 120 of the act and therefore, it is incumbent upon the concerned authorities to exercise the powers and perform and ..... by the revenue.on the aforesaid facts the hon'ble bench decided the assessee's plea that the assessment had been vitiated due to the assessing officer having been influenced and carried away by the directions/instructions issued by the assistant director of income tax (investigation) through the appraisal report and held as under :'further, the enquiries by the assessing officer for making the assessment of income are quasi-judicial proceedings and the act of framing the assessment is quasi judicial proceedings and the act of framing the assessment is quasi-judicial act. ..... (3) of the kerala general st act, 1963. ..... 58 to 62 of assessee's paper book) as well as on another decision of tribunal, madras bench in case of baby land hostel v. ..... cit : [1958]34itr501(ker) and in case of koyamman kutty v. .....