Court : Kolkata
Reported in : 1988(18)ECC180
..... . in that case, the words 'including in particular' or the meaning thereof, in moplah marumakkattayam act, 1939 were considered and the division bench of the madras high court has observed that where the expression used in a section is merely 'including' it does not have a restrictive operation and confine the scope of the section only to those things specified in the words following ..... andhra pradesh came into existence, the legislature of that state enacted act xiv of 1955, whereby it amended section 5 of the madras general sales tax act by adding as item (viii) to the following effect:--(viii) raw tobacco (except country variety thereof) whether cured or un-curred, shall be liable to tax under section 3, sub-section (1) only at the point of the first purchase effected in the state of andhra by a dealer who is not exempt from taxation under section 3, sub-section (3) but at the rate of seven and ..... air 1964 sc 1729, which was one where the provisions of madras general sales tax act, 1939 and the madras general sales tax (turnover and assessment) rules, 1939 were being considered and while dealing with the validity of the taxation on raw hides and dressed hides and skins and if they constitute different commodities for the purpose of tax, the supreme court has observed that raw hides and skins and dressed hides and skins constitute .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1962Cal269,65CWN868
..... (page 1084) makes it clear that the validity of the madras act was challenged on three points, namely, (i) the impugned act is constitutionally void because it offends against article 14 of the constitution (ii) it is also void because it deprives thesthanee of his fundamental right to hold and dispose of property and thereby offends against article 19(1)(f) of the constitution and is not saved by clause 5 of article 19 and (iii) the impugned act is further bad because it has been made by the legislature not in exercise of its legislative power but in exercise of judicial ..... in paragraphs 20 and 21 of the judgment the supreme court has made it abundantly clear as to what was the true nature and scope of the argument before them with regard to the second point raised by the learned attorney general challenging the validity of the madras act. ..... in kochuni's case, : [1960]3scr887 the supreme court had to consider the question of the validity of the madras marurnakkathayam (removal of doubts) act, 1955 (act no. ..... states of madras and kerala : [1960]3scr887 which has held by a majority judgment that after the constitution (fourth amendment) act, 1955, article 31(1) and article 31(2) cannot be held as dealing with the same subject-matter but they deal with two different subjects: article 31 (2) and (2a) with acquisition and requisition. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1959Cal45
..... das gupta, 93 cal lj 304 (d), i have summarised the findings of the supreme court in the delhi laws act (1932) in re, air 1951 sc 332 (e). ..... of taxes on profession, trades callings and employments shall not exceed two hundred and fifty rupees per annum: provided that if in the financial year immediately preceding the commencement of this constitution there was in force in the case of any state or any such municipal board or authority a tax on profession, trades, callings or employments the rate, or the maximum rate, of which exceeded two hundred and fifty rupees per annum, such tax may continue to be levied until provision ..... consequently, when the provinciallegislature with the previous sanction of the governor general, empowered the corporation to levya tax as laid down in section 498(2) of the calcutta municipal act, 1923 it was acting within the powersconferred by the provisions abovementioned in thegovernment of india act, 1915 and the government of india act, 1919. ..... as neither the legislature nor the government of madras had on that date any competence to impose a duty on medicinal preparations, imposition under notification no. ..... the state of madras, : 1950crilj1514 . 26. ..... state of madras : air1954mad643 . ..... this position seems to ho borne out to a certain extent by a madras decision; j. n. .....
Tag this Judgment!Court : Kolkata
Reported in : (2000)1CALLT93(HC)
..... the old act that is the bengal municipal act 1932 there was a provisions for assessing the holdings and holdings was defined in section 3 of the act 1932. ..... submits and compared, the relevant provisions of bengal municipal act 1932 with the provisions of west bengal act, 20 of 1993. ..... the petitioner had made a representation to the chairman of said municipality and the board of commissioner nabadwlp municipality requesting therein that in view of the provisions of west bengal municipal act 1993, the part premises which is lying vacant for that the respondent municipality should remit or refund one-half of the amount of tax due for the period of such vacancy and also assess the rental income on the basis of rental income ..... emphasised 'part of building' is a building within the definition of sub-section (3) of section 2 and when it remained unoccupied as per provisions of section 104 of the act 1993 the petitioner is entitled for remission or refund one-half of the amount of tax payable on the building or the tax which has been paid for the building. ..... not necessary to enact this section if the word 'insurer' here also meant a person actually carrying on the business of insurance for the provisions of the act apply to such a person proprio vigore. ..... in such cases to consider the meaning of building referred in section 104 of the act, opening words in definition clause of section 2 of the act 1993, 'unless there is anything repugnant in the subject or context' cannot be ..... madras v. ..... madras v. .....
Tag this Judgment!Court : Kolkata
Reported in : 2005(1)CHN41
..... pal urged that since the local area defined in the aforesaid notification is not contiguous to the municipality within the meaning of section 6(1) of the bengal municipal act, 1932, one of the conditions precedent for issuing the notification under section 6(1 )(d) of the said act was absent and both the initial notification dated 16th september, 1969 and the final notification dated 24th december, 1971, were without jurisdiction and ultra vires the aforesaid act. ..... samaraditya pal, learned senior counsel, submitted that the questions which arise for consideration in the appeal preferred by the company are whether the power exercised by the state government under section 6 of the bengal municipal act, 1932 was valid and even if the exercise of such power was valid, whether the order passed by the minister, local self-government and municipal affairs, on 9th december, 1980, is capable of being sustained.29. mr. ..... ghosal submitted that the final notification in terms of clause (c) of section 8 of the bengal municipal act, 1932, was published by the state government on 24th september, 1971, after an objection filed by the hindustan motors on 12th december, 1969, to the notification dated 16th september, 1969, issued in terms of section 6(l)(d) of the said act had been duly considered and the same was reflected in the judgment disposing of the second writ application filed on behalf of the appellant company, being c. r. no. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1970Cal127,74CWN384
..... it was next contended that under the bengal municipal act, the state government in issuing the notification exercised a delegated authority and acted as a delegate of the legislature; but since the legislature itself had decided by the howrah municipal act to amalgamate the area of the bally municipality with the areas of howrah municipality and to incorporate the two areas together into one municipal corporation, the exercise of superior power by the state legislature overrides the statutory requirements relating to issue of notification by the executive authority under section 6(1)(b) of the bengal municipal act, 1932.6. ..... in clause (a) of section 595 of the said act it is provided that the bengal municipal act 1932 shall be deemed to be repealed, in the areas comprised within the municipality of tollygunge upon publication of the notification under section 594. ..... it was argued that having regard to this provision under section 8 of the howrah municipal act, it was not necessary for the state government to comply with section 6 (1) (b) of the bengal municipal act, 1932. ..... chakraborty was that the state government did not issue the notification contemplated by section 6(1)(b) of the bengal municipal act, 1932. ..... municipality from the operation of the bengal municipal act, 1932. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1974Cal363,78CWN686
..... 3871/mim-48/71, dated august 16, 1971 the governor, in exercise of the powers conferred by section 67-a of the bengal municipal act 1932, was pleased to declare that the ranigunj municipality 'shall have an executive officer for the period of one year with effect from the date on which the executive officer may assume charge of his office' and to confer on the said executive officer 'all the powers of the chairman and the commissioners under the said act, whether excrcisable at a meeting or otherwise ..... it was further contended that section 67-a was ultra vires being violarive of article 14 of the constitution, referring to section 553 of the bengal municipal act, 1932 it was argued that the provisions of section 67-a were more onerous than the provisions of section 553 and the absence of any guiding principle for invoking the powers conferred by section 67-a resits in giving discriminatory and arbitrary powers to the state government. ..... if the expression 'such powers' in section 67a (3) is taken to include all powers of the chairman and the commissioners, then the provisions of section 67a and section 553 of the bengal municipal act, 1932 would seem to operate at least partly on the same ..... the application was made by the commissioners of the ranigunj municipality seeking to have a notification issued by the government of west bengal in exercise of the powers conferred by section 67-a of the bengal municipal act 1932 rescinded by a writ of mandamus or any other appropriate writ .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1960Cal436,1960CriLJ900
..... and to prevent obstructions, encroachments or excavations on or near such streets, ghats or ferries :* * * * section 503 of the act provides:'in making any rule or by-law the commissioners may with the sanction of the state government, or in the case of any rule, model rule or by-law the state government may direct that the breach thereof shall be punishable with a fine which may extend to fifty rupees and, when the breach is a continuing one, with a further fine not exceeding five rupees for every day ..... dated 24-9-1936, published in the calcutta gazette dated 1-10-1936, the draft of by-laws, which had been framed by the commissioners of the asansol municipality under section 245(a) and (b) of the bengal municipal act, 1932. ..... 25 of the by-laws made under section 245 of the bengal municipal act, 1932, (bengal act xv of 1932). ..... ix in the revisional application is:'by laws made under section 245 of the bengal municipal act, 1932. ..... he did not remove the wall in spite of the requisition of the chairman on behalf of the commissioners of the municipality made under the provision of section 240(l)(b) of the said act.2. ..... roy's second contention is that even if there could be a successful delegation of such power, there has been no proper delegation by section 503 of the bengal municipal act, because two authorities, namely, the state government and the commissioners have been given undefined interdependent powers,6. mr. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1957Cal95
..... is whether upon the facts as stated above, the matter comes within the compass of section 22(2) of the bengal municipal act, 1932, that provision is as follows:'if any person is or has been convicted by a criminal court of any such offence as in the opinion of the state government involves moral turpitude and which carries with it a sentence of transportation or imprisonment for a period of more than six months such person shall not, unless the offence of which he was convicted has been pardoned, be eligible for election or appointment ..... for five years from the date of expiration of the sentence .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1959Cal548,63CWN541
..... 2 to 4 are members of the committee appointed under section 21, of the bengal municipal act, 1932 called the 'registering authority. ..... rules have been framed by government in exercise of the powers given by section 44 of the act; the election rules provide that the registering authority shall prepare in form a appended to the rules, a preliminary electoral roll for the municipality containing the names of all persons qualified to vote under the said act and after causing it to be printed shall, not less than 150 days before the day fixed for general election under section 24 of the said act, publish it. ..... under section 529a of the said act, any person aggrieved by any entry in or omission from, the final electoral roll published under section 21 may, within 15 days from the date of publication of such roll, appeal to the district magistrate, and if the district magistrate on such appeal directs any modification or addition to be made in such roll, the roll shall be amended accordingly and the amendment so made shall be published in the same manner as the final roll. ..... the principle is well-established that the right of franchise created by an act is governed by the provisions of the act, and if the act creating the franchise provides a remedy, then that remedy must be followed, at least in the first instance, before invoking the jurisdiction of this court. .....
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