Court : Delhi
Reported in : ILR1985Delhi331; [1974]95ITR34(Delhi)
..... (1969) 1 all fr 121, and observed that a provision to preserve the right accrued under a repealed act was not intended to preserve the abstract rights conferred by the repeated act, that it only applied to specific rights given to an individual upon the happening of one or the other of the events specified in the statute, and that the mere right existing at the date of the repealing statute to take advantage of the provisions of the statute revealed was not a 'right accrued' within the meaning of the usual saving clause. ..... ) of the high court of punjab held at page 170 that 'there is nothing in the income-lax act, 1961, which manifests an intention that the protection from and prohibition of disclosure of assessment records as afforded by section 54 would not be applicable to assessments which had been completed before the 1st day of april, 1962, which was the date on which the income- tax act, 1961, came into force'. ..... by a letter, dated january 4, 1973, the income-tax officer, companies' circle-viii, new delhi, claimed privilege under section 138 of the income-tax act, 1961. ..... harish chandra : [1973]87itr15(patna) ,j s. ..... income-tax officer : [1973]87itr564(ker). k. .....
Tag this Judgment!Court : Delhi
Reported in : 91(2001)DLT702
..... no doubt, the order of 1937 after repealing section 35(3) of the punjab courts act made provisions vesting the rule making power in the governor general in council and the governor general in council, in exercise of such power issued the said notification dated 17.2.1941, the rules as contained in chapter 18-a (vol.1) of the punjab high court rules & orders were never replaced or varied by the judges of the high court at lahore and the same very rules continued to remain in force. ..... shri sandeep sethi, learned counsel for the appellants pointed out that since the punjab courts act, 1918 was extended to the union territory of delhi after repeal of section 35(3) of the act and the notification did not make the rules framed under the repealed section applicable to delhi, the rules could not be held to have extended application to the union territory of delhi. ..... proceeding to the next plea of inapplicability of rule vi, a reference may be made to section 35(3) of the punjab courts act, 1918, (for short 'the act') as the nucleus of argument advanced by shri sandeep sethi, learned counsel for the appellants is that since this provision under which the punjab high court rules & orders, 1918 including rule vi were framed having been repealed by the govt. ..... and others : [1973]2scr698 ; raghunathe jew at bhapur v. .....
Tag this Judgment!Court : Delhi
Reported in : 1998(46)DRJ397
..... being repugnant to the provisions of the central act and the state amendment having not been reserved for the consideration and assent of the president, the state amendment must give way to the central enactment and hence must fail; (v) that assuming the lottery tickets to be goods, for failure of the state ( through its sales-tax department) to enforce and implement the law as to levy of sales tax on the sale of lottery tickets for a period of about 8-9 years, the law should be deemed to have been repealed by doctrine ..... of any goods purchased and returned by the purchaser within the prescribed period : 4.rate of tax_ (1) the tax payable by a dealer under this act shall be levied (a) in the case of taxable turnover in respect of the goods specified in the first schedule, at the rate of twelve paise in the rupee; (b) in the case of taxable turnover in respect of the goods specified in the second schedule at such rate not exceeding four paise in the rupee as the central govt may, from time to time by notification in the official gazette determine; (c) in the case of taxable turnover in respect of any ..... this act too came into force on 1.2.1992 ( see ndmc vs.state of punjab : air1997sc2847 ). 39. ..... state of madras : [1973]2scr54 )82. ..... sto : [1973]2scr502 , and m/s krishnamoorthy & co v. .....
Tag this Judgment!Court : Delhi
Reported in : 9(1973)DLT44; 1973RLR279
..... both the punjab tenancy act and the agra tenancy act were repealed by section 2 of the act. ..... according to the preamble of the act, the purpose of the act was 'to create uniform body of peasant proprietors without intermediaries and for the unification of the punjab and agra systems of tenancy in force in the state of delhi etc. ..... it may be recalled that the preamble of the act runs as follows:- 'anact to provide for modification of zamindari system so as to create an uniform body of peasants proprietors without intermediaries, for the unification of the punjab and agra systems of tenancy laws in force in the state of delhi and to make provision for other matters connected therewith. ..... '(20) this would show that the object of the act was to modify the zamindari system, unify the punjab and agra systems of tenancy laws and also to make provision for other matters connected therewith. ..... this did not mean that the tenant was intended to be converted e into an owner, but, merely that the tenant got a security of tenure similar to that held by an occupancy tenant under the punjab tenancy act, 1887 and similar to that which an owner might have possessed earlier. .....
Tag this Judgment!Court : Delhi
Reported in : 2009LC(DEL)32
..... it is the submission of the petitioner that after the enactment of electricity act 2003 (hereinafter referred to as the new act) which repealed the indian electricity act 1910 as well as delhi electricity reforms act 2000 no powers were left with the 2nd respondent to file a complaint before the police or to get an fir registered with respect to the allegations made by them in the complaint, as no cognizance could have been taken of the alleged offences specified under section 135 to 138 which are para-materia to section 39 of the old act except upon a complaint filed by an authorized ..... the question whether sections 195 and 340 of the criminal procedure code affect the power of the police to investigate into a cognizable offence has already been considered by this court in the case of state of punjab v. ..... (ii) in view of the provisions of electricity act, 2003 particularly, section 135, section 155 read with section 4 of the code of criminal procedure, 1973 it is incumbent upon the police to register fir in cases of alleged theft of electricity and investigate the same as per law. .....
Tag this Judgment!Court : Delhi
Reported in : AIR1983Delhi216; 21(1982)DLT219; 1982RLR260
..... an occupancy tenant under section 5 of the punjab tenancy act, 1887, paying rent at revenus rates or a person holding land under patta dawami or istmrari with rights of transfer by sale, who are declared bhumidars on the commencement of the act, (b) every class of tenants other than those referred to above and sub-tenants who are declared bhumidars on the commencement of the act; or (c) every person who, after the commencement of the act, is admitted to land as bhumidar or who acquires bhumidari rights under any provisions of the act. ..... (4) in the second appeal the contention raised on behalf of nathu was that the incoming of the act caused a repeal by force of section 2(1)(vi) of the act of the rule or custom on which the suit filed by the plaintiffs was based, as that rule of custom fell in the category of those laws which were inconsistent with the provisions of the act. ..... the customary law governing the parties in the matter of alienation placing restrictions on the right of a transfer without legal necessity is argued to be not inconsistent with the provisions of the act, and, thereforee, has not been repealed by force of section 2(1)(vi) of the act. ..... it was then held that the law of devolution of tenancy rights on the holdings was saved by section 4(2) of the hindu succession act and was not repealed by the provisions of the hindu succession act. ..... the inconsistent rule having the force of jaw stands repealed by section 2(1)(vi) of the act. .....
Tag this Judgment!Court : Delhi
Reported in : 1999IVAD(Delhi)593; 1999CriLJ3600; 80(1999)DLT561; 1999(50)DRJ495
..... can be, no doubt that lotteries are sources of 'great mischief', so much so that the private lotteries act, 1844 (now repealed and replaced by section 294-a, penal code), whereby all private lotteries were declared illegal and were prohibited, declared in the preamble that 'great mischief has been found to result from the existence of lotteries and, thereforee, lotteries 'are hereby declared common and public nuisance and ..... , there is sufficient ground for proceeding under this section and immediate prevention or speedy remedy is desirable, such magistrate may, by a written order stating the material facts of the case and served in the manner provided by section 134, direct any person to abstain from a certain act or to take certain order with respect to certain property in his possession or under his management, if such magistrate considers that such direction is likely ..... march 1844, be deemed, and are hereby declared common and public nuisance and against law; (2), and it is hereby enacted, that from and after the day aforesaid, no person shall, in the said territories, publicly or privately, keep any office or place for the purpose of drawing any lottery not authorised by government, or shall have any such lottery drawn, or shall knowingly suffer any such lottery to be ..... the learned counsel relied upon the decision of the punjab ..... 144 of the code of criminal procedure, 1973 (act 2 of 1974) for prevention of such disturbance of public tranquillity and public morale and breach of .....
Tag this Judgment!Court : Delhi
Reported in : AIR1979Delhi186; 15(1979)DLT198; 1979RLR127
..... intervention and first by an ordinance and later by the amending act, the definition of the expression tenant' in section 2(1) of the act was amended by the addition of clause (iii) to it which ex facie 1ntroduced as element of limited heritability in relation to certain class of tenancies the subsequent pronouncement in the case of damadilal (supra), however, restored the true legal position when, while dealing with the madhya pradesh accommodation control act, which is almost in pari materia with the act , the supreme court held that the nature of the tenure of a tenant, whose contractual tenancy had ..... pritam singh, : [1979]1scr111 , the person continuing in possession after the termination of tenancy was again tenant for the sake of convenience called a statutory tenant under the east punjab urban rent restriction act, 1949, though the question there was whether a notice to determine tenancy had to be given to such person under section 106 of the transfer of property act. ..... chatterjee : [1973]1scr850 for the following reasons:(i) the definition of 'tenant' in the bombay act is arguably not quite the same as the definition of tenant in the m. p. ..... i am unable to subscribe to this argument, because this court cannot repeal the law by enlarging the supposed power of judicial review. .....
Tag this Judgment!Court : Delhi
Reported in : 1991CriLJ2583; ILR1991Delhi228
..... jha, and having regard to annexures h and c, coupled with the perusal of the file produced by shri satpal, we are of the opinion that the schedule was forwarded to the union government along with the letter dated 8-11-67 and it is on the basis of that letter that the order annexure-c was issued by the union government, under section 5 of the dspe act by which order, the powers and jurisdiction of the members of the dspe were extended to the state of nagaland for the investigation of the offences specified in the schedule. ..... rattan singh, : 1967crilj265 , where their lordships said that the rules of 1937 were enacted by notification and as notifications were saved after the repeal of the scheduled districts act, 1874 by the adaptation of laws order, 1937, the rules in the notification were also saved. ..... satpal submitted that the government of nagaland has been changing its stand from time to time for reasons best known to the government but he vehemently urged that the general consent dated 8-11-67 was valid and in pursuance of the said consent, the cbi conducted investigation for the offence under section 5(1)(e) of the prevention of corruption act, as the offences under the said act find mention in the schedule at item no. ..... lekhi that the code of criminal procedure, 1973 has no application, and so, no investigation can be conducted under the code of criminal procedure. ..... in state of punjab v. .....
Tag this Judgment!Court : Delhi
Reported in : [1973]92ITR312(Delhi)
..... (2) notwithstanding the repeal of the indian income-tax act, 1922 (xi of 1922) (hereinafter referred to as the repealed act),-- (a) where a return of income has been filed before the commencement of this act by any person for any assessment year, proceedings for the assessment of that person for that year may be taken and continued as if this act had not been passed ;......... ..... similarly, in the case of hira lal jagarnath prasad a division bench of the allahabad high court held that the petitioner became entitled to refund by virtue of the answer given by the high court and by virtue of the consequential order of the tribunal and as the dates, on which these orders were made, were after the 1961 act came into force, the refund fell due after the commencement of the new act and the provisions of the new act relating to refund would apply in supersession to the provisions of the old act. ..... the supreme court has ruled that the provisions of a statute cannot bar the jurisdiction of the high court under article 226 of the constitution, for that is a power conferred on the high court under the constitution (custodian, evacuee property, punjab v. .....
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