Court : Supreme Court of India
..... if there is any parting with the right to reproduce the work in any material form; the right to issue copies of the work to the public, not being copies already in circulation; the right to perform the work in public or communicate it to the public; the right to make any cinematograph film or sound recording in respect of the work; the right to make any translation of the work; the right to make any adaptation of the work; or the right to do any of the specified acts in relation to a translation or ..... copy" means-- (i) in relation to a literary, dramatic, musical or artistic work, a reproduction thereof otherwise than in the form of a cinematograph film; (ii) in relation to a cinematographic film, a copy of the film made on any medium by any means; (iii) in relation to a sound recording, any other recording embodying the same sound recording, made by any means; (iv) in relation to a programme or performance in which such a broadcast reproduction right or a performer's right subsists under the provisions of this act, the sound recording or a cinematographic film of such programme or performance,; if such reproduction, copy or sound ..... , (1965) 3 scr187: air1965sc1688 , a question arose as to the exercise of an option of purchasing an undertaking by the state electricity board under section 6(4) of the electricity act, 1910 ..... provision was impossible of compliance, it was held that the 117 state electricity board was excused from giving such notice, as follows : (1965) 3 scr187 at p. .....
Tag this Judgment!Court : Supreme Court of India
..... des raj (supra), the proviso to rule 3 of the punjab gram panchayat rules, 1965 was held to be inapplicable as the land came to be vested in the concerned panchayat by operation of the vcl act 1953 under which the gram panchayat had acquired its right and the repeal of the said vcl act 1953 by the vcl act 1961, it was said, did not in any way affect the right which the gram panchayat had acquired over the land. ..... khewat and in the column of possession with the proprietors, shall not vest with the gram panchayat or the state government, as the case may be, on the dint of sub-section (6) of section 2(g) and the explanation appended thereto or any other provisions of the act of 1961 or the act of 1948; (iv) all such lands, which have been, as per the consolidations scheme, reserved for common purposes, whether utilised or not, shall vest with the state government or the gram panchayat, as the case may be, even though in the column of ownership the entries may ..... union territory of pondicherry [air1967sc1480: (1967) 2 scr650 it is trite to say that a decision is binding not because of its conclusions but in regard to its ratio and the principles, laid down therein . .....
Tag this Judgment!Court : Supreme Court of India
..... kothari's case is concerned which decision has been confirmed by the supreme court it must be observed that the judgment is an authority only for the proposition that illegality of any business is irrelevant for the purpose of computing the net income thereof under the income-tax act and while the revenue is entitled to levy tax on the income of the assessee earned even from unlawful business, the assessee is also entitled to insist on deduction of loss arising out of such unlawful business. ..... a reference was made by the itat to the high court with the following questions of law: (i) whether on the facts and in the circumstances of the case, the tribunal after construing and interpreting the provisions contained in section 69a of the income tax act, 1961 was right in law, in holding that the assessee was the owner of the 144 silver bars found at premises no a11& 12 , sector - vii, noida and two silver bars found at premises of m/s lunia & co delhi and in civil appeal nos. ..... 3,40,000 and odd which was claimed as deductible loss had arisen out of certain transactions entered into by the assessee with different people for the supply of groundnut oil and it was expected by the assessee that those contracts would be performed but owing to certain reasons some of the contracts could not be performed and difference has to be paid. ..... referring to these observations lord macmillan said in pondicherry railway co. v. ..... mathura prasad hardwar prasad deoria [[1965]. 55 i.t.r. .....
Tag this Judgment!Court : Supreme Court of India
..... the high court erred in holding that the definition of state in the cadre rules was ultra vires the all india services act, 1951 and the constitution, and that the union territories cadre of the service was not common to the union and the states within the meaning of article 312(1) of the constitution, and that the central government could not make the indian administrative service (cadre) rules, 1954 in consultation with the state governments as there were no such governments in the union ..... serving in connection with the administration of the national capital territory, the lieutenant governor shall, exercise such powers and perform such functions as may be entrusted to him under the provisions of the rules and orders regulating the conditions of service of such persons or by any other order of the president in consultation with the chief minister, if it is so provided under any order issued by the president under article 239 of the constitution. ..... the explanation clarifies that the reference to state in articles 54 and 55 would include 13 air1970sc209741 part f the national capital territory of delhi and the union territory of pondicherry for constituting the electoral college for the election of the ..... stipulates that the central civil services (conduct) rules 1964 and the central civil services (classification, control and appeals) rules 1965 and the central civil services (pension) rules 1972, as amended, shall be extended mutatis mutandis to all employees of the delhi fire .....
Tag this Judgment!Court : Supreme Court of India
..... a short but interesting question of law arises in these cases, which is, whether the deposit of surplus funds by the appellant clubs by way of bank deposits in various banks is liable to be taxed in the hands of the clubs or, whether, the principle of mutuality would apply and the interest earned from the deposits would not be subject to tax under the provisions of the income tax act, 1961 (hereinafter referred to as the act for the sake of convenience). ..... it must be remembered that the appeals in the case of 49 cawnpore club were filed by the revenue and merely because the revenue did not press its appeal in respect of the other aspects of the case and this court found that the income earned by the assessee from the rooms let out to its members could not be subjected to tax on the principle of mutuality, it would not mean that the other questions which were not pressed by the revenue in the said appeal stood answered in favour of the asseesse and ..... since the members perform the activities of the club for themselves, the fact that they incorporate a legal entity to do it for them makes no difference. ..... union territory of pondicherry, air1967sc1480 it has been observed that a decision is binding not because of its conclusion but with regard to its ratio and the principle laid down therein. ..... federal commissioner of taxation, (1965) 112 clr564 the high court of australia considered the question, whether, principle of mutuality applies to deprive the dividend of the character of income. .....
Tag this Judgment!Court : Supreme Court of India
..... limited legislative authority could be exercised: the effect of the provision of the constitution would be to enable the continuance of the power to levy the tax but this does not alter the fact that the provision by its implication confers a limited legislative power to desire or not to desire the continuance of the levy subject to the overriding power of the central legislature to put an end to its continuance and it is on the basis of the existence of this limited legislative power that the right of the provincial legislature to repeal the taxation provision under the act of 1920 could be rested. ..... as held earlier, the change was dramatic and revolutionary and wisely the constitutional amending body which is the parliament and the ratifying states felt it expedient to ensure that during the transitional period of one year or till the new gst regime was ushered through an enactment, there ought to be flexibility with the states and parliament to make such changes as the times demanded. ..... (8) the goods and services tax council shall determine the procedure in the performance of its functions. ..... sajjan sing v state of rajasthan mad lj: qd (1961-1965) vol ii c12041205: (1965) 1 scj377: (1965)1 mad lj (sc) 57 : air1965sc845**************** ************** amend; emend; correct; rectify; reform. .....
Tag this Judgment!Court : Supreme Court of India
..... . for the above reasons, we have come to the conclusion that at this stage, bearing in mind the principles which have been enumerated in the judgment of this court in 2023 constitution bench judgment, and the subsequent developments which have taken place resulting in the enactment of the amendment to the gnctd act 1991, the decision of the union government to extend the services of the incumbent ..... classified as group a officers, under rule 4 of the central civil services (classification, control and appeal) rules, 1965, but shall not include the officers who are serving in connection with any subject matter, whether fully or in part connected with entries 1, 2 and 18 of list ii of the seventh schedule to the constitution, and entries 64, 65 and 66 of list ii of the seventh schedule to the constitution insofar as they relate to entries 1, 2 ..... the union territories and service matters in so far as these fall within the purview of state government relating to: (i) the officers of indian administrative service and indian police service serving in connection with the affairs of the union territories; (ii) nct of delhi, andaman and nicobar islands, lakshdweep, daman and diu and dadra and nagar haveli civil and police services (danics and danips); (iii) pondicherry ..... the chief secretary performs important functions, among other things, in relation to the excluded subjects as well, it would be farfetched to postulate that the central government is divested of the power to appoint the .....
Tag this Judgment!Court : Supreme Court of India
..... until the house or houses of the legislature of a state specified in part b of the first schedule has or have been duly constituted and summoned to meet for the first session under the provisions of this constitution, the body or authority functioning immediately before the commencement of this constitution as the legislature of the corresponding indian state shall exercise the powers and perform the duties conferred by the provisions of this constitution on the house or houses of the legislature of the state so specified. ..... on 10 april 1965, the legislative assembly passed the constitution of jammu and kashmir (sixth amendment) act 1965 as a consequence of which the expression sadar-i-riyasat and prime minister in the constitution of the state were to be substituted with the expressions governor and chief minister .449. ..... goa, daman and diu were added to the first schedule as a union territory in 1962342 as was puducherry (previously known as pondicherry).343 in 1966, 338 section 2, constitution (seventh amendment) act 1956 339 state (nct of delhi) v. .....
Tag this Judgment!Court : Supreme Court of India
..... , not being inconsistent with the provisions of the act and these rules, as may be agreed upon between the parties; (iv) if the lessee makes any default in payment of royalty as required by section 9 or commits a breach of any of the conditions of the lease, the lessor shall give notice to the lessee requiring him to pay the royalty or remedy the breach, as the case may be, within sixty days from the date of the receipt of the notice and if the royalty is not paid or the breach is not remedied within such period, the lessor without prejudice to any ..... according to the recitals of form k, the state government executes the lease deed in favor of the lessor in consideration of the rents and royalties, covenants and agreement by and in these presents and the schedule hereunder written reserved and contained and on the part of the lessee/lessees to be paid observed and performed. ..... union territory of pondicherry, 1967 scc online sc29363 (1962) 1 scr517364 r r engineering co. v. ..... 52 granville austin, cornerstone of a nation (oup, 1966) 187 53 in re, special reference no.1 of 1964, (1965) 1 scr413 jindal stainless steel (supra) [612]. ..... 162 1965 scc online pat 30 73 part f period from 1958 to 1964 under the bihar minor mineral concession rules 1964. .....
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