Court : Chennai
Reported in : (1979)2MLJ216
..... it is difficult to see how such a case is not one of abdication or effacement in favour of another legislature at least in regard to that particular matter....in the present case, it is clear that the pondicherry legislature not only adopted the madras act as it stood at the date when it passed the principal act (pondicherry general sales tax act, 1965) but also enacted that if the madras legislature were to amend its act prior to the date when the pondicherry government would issue its notification, it would be the amended act which would apply. ..... the question for consideration in that case was whether in extending the madras act in the manner and to the extent it did under section 2(1) of the pondicherry general sates tax act, 1965, the pondicherry legislature abdicated its legislative power in favour of the madras legislature. ..... thereupon he filed a writ petition challenging the validity of the principal act, namely pondicherry general sales tax act, 1965. ..... with the coming into force of the pondicherry general sales tax act, 1965, he was served with a notice to register himself as a dealer. ..... the assembly thereafter passed the pondicherry general sales tax act x of 1965. ..... the result was that the pondicherry legislature accepted the amended act though it was not and could not he aware what the provisions of the amended act would be. ..... 251 : a.i.r the first of these two decisions relates to pondicherry general sales tax act x of 1965. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1978Mad171
..... the coming into force of the principal act, viz, the pondicherry general sales tax act x of 1965 which was published on 3-6-1965, after the president's assent on 25-5-1965, he was served with a notice to register himself as a dealer and thereupon he filed a petition challenging the validity of the principal act. ..... legislation by reason of the pondicherry legislature having abdicated its legislative assembly function in favour of the madras state legislature, such abdication resulted from the wholesale adoption of the madras act as in force in the state of madras immediately before the commencement of the principal act and that section 2 (1) read with section 1 (2) meant that the legislature adopted not only the madras act as it was when it enacted the principal act, but also such amendment or amendments in that act which might be passed by the madras legislature upto the time of the commencement of the act, i.e. ..... union territory of pondicherry : [1967]2scr650 it has to be carefully noticed that the power of the pondicherry legislature to extend the madras act to pondicherry state was, in itself, never in doubt, the relevant enactment was struck down, not on the ground of in-competency, but because the pondicherry legislature adopted the madras act, as it stood, on the date when it passed the: principal act, but also enacted that future, amendments of the madras legislature, in respect of its act, would be ipso facto applicable to the pondicherry measure, or read as incorporated .....
Tag this Judgment!Court : Chennai
Reported in : (1977)2MLJ481
..... in that act which might be passed by the madras legislature upto the time of the commencement of the act, i.e. ..... it was contended on behalf of the petitioner that the principal act was void and was still-born legislation by reason of the pondicherry legislature having abdicated its legislative assembly function in favour of the madras state legilature, such abdication resulted from the wholesale adoption of the madras act as in force in the state of madras immediately before the commencement of the principal act and that section 2(1) read with section 1(2) meant that the legislature adopted not only the madras act as it was when it enacted the principal act but also such amendment or amendments ..... , the pondicherry general sales tax act, x of 1965, which was published on 3rd june, 1965 after the president's assent on 25th may, 1965, he was served with a notice to register himself as a dealer and thereupon he filed a petition challenging the validity of the principal act. .....
Tag this Judgment!Court : Gujarat
Reported in : [1973]31STC302(Guj)
..... section 2, sub-section (1), of the pondicherry act provided that the madras general sales tax act, 1959, as in force in the state of madras immediately before the commencement of the pondicherry act shall extend to and be in force in the union territory of pondicherry subject to certain modifications and adaptations and section 2, sub-section (2), of the pondicherry act enacted that the madras general sales tax rules, 1959, or any other rules made or issued under the madras act and in force in the state of madras immediately before the coming into force of the pondicherry act shall apply to the union territory of pondicherry. ..... section 1, sub-section (2), of the pondicherry act provided that the act shall come into force on such date as the government may by notification appoint and pursuant to this provision the pondicherry government issued a notification dated 1st march, 1966, bringing the pondicherry act into force from 1st april, 1965. ..... there the question which arose for determination was whether the pondicherry general sales tax act (10 of 1965) was a valid piece of legislation. ..... the legislative assembly of pondicherry passed this act in exercise of the legislative power conferred upon it under the union territories act (20 of 1963), and it became law on receiving the assent of the president on 25th may, 1965. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1985Guj9
..... in that case the question which arose for determination was whether the pondicherry general sales tax act 1 (10 of 1965) was a valid piece of legislation, the legislative assembly of pondicherry passed this act in exercise of the legislative power conferred upon it under the union territories act (20 of 1963) and it became law on receiving the assent of the president on 25 may 1965. ..... it was therefore, contended on behalf of the petitioners before the supreme court that the pondicherry legislature had wholly abdicated its legislative function and effaced itself by adopting whatever might be the general sales tax law of the madras state in force at a future date when the pondicherry act came into force and the pondicherry act was therefore, null and void. ..... 2 sub-sec (2) of the pondicherry act enacted that the madras general sales tax rules, 1959 or any other rules made or issued under the madras act and in force in the state of madras immediately before the coming into force of the pondichery act shall apply to the union territory of pondicherry. ..... s.2 (1) 0f the pondicherry act provided that the madras general sales tax act, 1959 as in force in the state of madras immediately before the commencement of the pondicherry act, shall extend to and be in force in the union territory of pondicherry subject to certain modifications and adaptions and s. .....
Tag this Judgment!Court : Chennai
Reported in : (1975)2MLJ298
..... the argument that the court has no jurisdiction to entertain the suit or that the plaintiff has no remedy open to her under the indian law by way of enforcing the mortgage in an action of this kind is to disregard the nature and amplitude of the saving provisions of the pondicherry (extension of laws) act ..... 4 of the pondicherry (extension of laws) act, 1968 does is not to shut out the erstwhile french citizen from having resort to the indian civil court but to protect and preserve whatever rights and privileges he might have had under the french law, ..... the law by which the indian civil procedure code and certain other indian enactments were extended to pondicherry is the pondicherry (extension of laws) act ..... instruction, or direction issued, form, bye-law or scheme framed, certificate obtained, permit or licence granted, or registration effected) under any such law, shall be deemed to have been done or taken under the corresponding provision of the act extended to pondicherry by this act and shall continue to be in force accordingly unless and until superseded by anything done or any action taken under ..... the notarial deed of mortgage admittedly executed by the defendant in favour of the plaintiff on 29th september, 1965 ..... the mortgage bond was executed on 29th september, 1965, when the french code civil and the code de ..... worse, the defendant's own account book exhibit b-2 says that on 28th september, 1965, that is to say, a day prior to the execution of exhibit a-1, he received the entire .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (1984)10ITD47(Ahd.)
..... (supra) it was held that the legislature has ultimately used the expression smallness of profits and not smallness of assessable income.smallness of profit under section 23a of the indian income-tax act, 1922 (the 1922 act) has to be adjudged in the light of commercial principles and not in the light of total receipts, actual or fictional.in the case of gangadhar banerjee & co. (p. ..... goradia, accountant member - this appeal filed by the assessee is directed against the order of the commissioner (appeals).against the same order of the commissioner (appeals) the revenue has also filed cross-appeal taking the following ground : "the learned commissioner (appeals) had erred in law and on facts in holding that gratuity liability of rs. ..... (supra) it was held that smallness of profit is a relative or comparative concept; it may be with reference to numerous tests or standards, such as, for instance, the assessees capital structure, its projects of development, actual payment of taxes to be provided for and anticipated against and many other business and commercial considerations. ..... the chief objections of the assessee are firstly, the commissioner (appeals) has travelled beyond jurisdiction in reforming the entire order under section 104 of the income-tax act, 1961 (the act) and secondly, in confirming that the company was liable to pay additional tax. ..... (pondicherry). (p. ..... cit (1965) 58 itr 89 (cal. ..... (1965) 57 itr 176 (sc), cit v. .....
Tag this Judgment!Court : Kerala
Reported in : [1992(65)FLR529]; (1994)IIILLJ741Ker
..... the overall impact of the act, the rules made thereunder and the regulation framed by the corporation, under the act was undoubtedly to the effect that the payment of contributions had to be made at nagpur only ..... the point of view of the effective implementation of the act, the court at trichur is the proper place for trial of the cases under the act. ..... 26, 'every employer shall send a return of contributions in quadruplicate in form 6 along with receipted copies of challans for the amounts deposited m the bank, to the appropriate office by registered post or by messenger, in respect of all employees for whom contributions were payable in a contribution period ..... sub-section (2) thereof, no court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under the act and under sub-section (3), no court shall take cognizance of any offence under the act except on a complaint made in writing in respect thereof. ..... the appropriate office for submission of that form is the regional office at trichur, as per the order dated 4.2.1965 issued under regulation 2(c) where the 'appropriate office', appropriate regional office', 'appropriate local office' shall mean with reference to any action taken under the regulations such office of the corporation as may be specified for that purpose under a general or special order of the corporation ..... 26, as far as kerala, mahe and the union territory of pondicherry, is concerned is the regional office of the e.s.i. .....
Tag this Judgment!Court : Chennai
Reported in : (1998)1MLJ222
..... ' likewise, the word 'government' is defined in rule 2(e) of the pondicherry excise rules, 1970 which reads thus:government means the administrator appointed by the president of india under article 239 of the constitution.relying on section 2(14) of the pondicherry excise act, 1970 and rule 2(e) of the pondicherry excise rules, 1970; the learned government pleader contended that unless the provisional certificate that unless the provisional certificate is issued by the government in terms of the above referred provisions, the petitioner has no statutory right to compel the government to issue pucca licence. ..... ' in the light of the provisions referred to in the pondicherry excise act and rules as well as the interpretation given by the supreme court with refer-ence to article 239 of the constitution of india with regard to power of administrators of union territories in the absence of any specific order by the administrator, the contention of the learned senior counsel for the petitioner that on the basis of the provisional registration certificate government is bound to issue licence cannot be countenanced.18. ..... in this regard, he very much re-lied on section 2(14) of the pondicherry excise act, section 2(14) of the said act defines the word 'government' as follows:'government' means the administrator of the union territory appointed by the president of india under article 239 of the constitution. .....
Tag this Judgment!Court : Chennai
Reported in : (2008)2MLJ348
..... french civil court, when civil procedure code, 1908 and the transfer of property act were extended to pondicherry even in 1968 and that the lower court also committed an error that the respondents acquired the right within the meaning of sub-section 2 of section 4 of the pondicherry extension of laws act, 1963.7. the further case of the civil revision petitioners/respondents is that the lower court has overlooked the fact that the right to execute a will arise only on the death of the last life estate holder-radhabai ammal viz ..... law, french legal system enabled a person to execute a document without going through the process of regular suit and that on 15.09.1992 there was partition gopal chettiar and two brothers and that on 21.12.1930 the present property was purchased by ramakrishna and that on 25.04.1934 ramakrishna chettiar executed a gift deed giving life estate to balasubbammal and his sister radhabai ammal and on 24.09.1965 ramakrishna expired and legal representatives namely, r.venugopal and r.ganesan @ ..... . r.3 is the death certificate of ramakichenachettiar and his date of death is 24.09.1965, as seen from the death certificate issued by the pondicherry municipality dated 21.07.2003. ex .....
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