Court : Supreme Court of India
Reported in : AIR2006SC212; (2006)1GLR294; [2006(2)JCR272(SC)]; JT2005(12)SC580; RLW2006(1)SC705; 2005(8)SCALE661; (2005)8SCC534; 2006(1)LC240(SC)
..... came up in appeal to this court which was allowed and the amending act was struck down as ultra vires the constitution.in state of west bengal and ors. v. ..... the statement of objects and reasons and the facts set out therein are of relevance and significance and hence are reproduced hereunder:'the existing provisions of the bombay animal preservation act, 1954 provides for prohibition against the slaughter of cow, calf of a cow, and the bulls and bullocks below the age of sixteen years. ..... 4 of 1994) which introduced certain amendments in section 5 of the bombay animal preservation act, 1954 (as applicable to the state of gujarat) has been struck down as ultra vires the constitution by the high ..... tests to the facts of the cases before them, their lordships held that it was quite clear that the objects sought to be achieved by the impugned acts were the preservation, protection and improvement of livestocks. ..... the statement of objects and reasons of the act are stated as under:'under the existing provisions of the bombay animal preservation act, 1954, although there is a total prohibition against the slaughter of a cow, the slaughter of progeny of a cow, that is to say bulls, bullocks and calves is prohibited, like that of other bovines only if they are useful or likely ..... in the bombay animal preservation act, 1954 (hereinafter referred to as 'the principal act'), in section 5, - (1) in sub-section (1a), for clauses (c) and (d), the following clauses shall be substituted, namely : '(c) a .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1981AP395
..... among others, the purposes for which the market funds may be expended are : establishment, maintenance and improvements of markets, acquisition of site for such purpose, provisions for maintenance of standard weights and measures, propoganda for the improvement of agriculture, livestock and products of livestock, measures for the preservation of foodgrains and for promotion of grading services. ..... be deemed to be violative of article 14 of the constitution, as already pointed out above, while prior to the amendment, no distinction was made among the large number of growers of the agricultural produce within the notified area, the amended act identified small farmers and farmers other than small farmers and also small farmers of wet lands on one hand and the farmers of dry lands on the other hand and farmers other than small ..... it would thus be seen that this act is a fairly comprehensive act covering the purchase and sale of notified 'agricultural produce, livestock and products of livestock and intended to provide facilities for marketing of these products and to put a check on unauthorised collections to which the growers of agricultural produce and owners of livestock and products of livestock are exposed in the process of sale of their stock ..... state of west bengal : 1953crilj1621 :--'the saurashtra case would seem to lay down the principle that if the impugned legislation indicates the policy which it is to seek to attain, the mere fact that the legislation does not itself make a .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2000SC551; JT1999(10)SC145; 1999(7)SCALE567; (2000)2SCC321; [1999]Supp5SCR466
..... of delivery, the delivery charges would contribute an addition to the cost of the goods and would clearly be component of the price charged from the purchaser and would be part of the sale price as defined in section 2(d) of the west bengal sales tax act, 1954. ..... words 'aggregate', 'or delivered or supplied or otherwise disposed,' 'either directly or through another', and 'account of others' in the definition of the term 'turnover' as contained in section 2(r) of the tamil nadu general sales tax act, 1959 (hereinafter referred to as the 'tamil nadu sales tax act' and the explanation (2)(ii) thereto are ultra vires entry 54 of list ii of the 7th schedule of the constitution and, therefore, subsidies and expenses incurred by the sugar manufacturers or paid to the sugarcane ..... thus the reason why the appellants had given planting subsidy was to see that the cane grower plant the desired and improved variety of sugarcane and that too in the months suggested by the appellants so as to ensure stagger supply of sugarcane as per the crushing schedule. ..... growers both prior to or collateral to the sugarcane agreements or after the sale and transfer of property in sugarcane from the growers to the manufacturers are outside the charging provisions of section 3(2) of the sales tax act and also for a mandamus restraining the sales-tax authorities from re-covering purchase tax by including the amounts paid as planting and transport subsidies in its taxable turn over. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1981SC522; (1980)4SCC716; [1980]3SCR1209
..... in this batch of writ petitions, the main question that falls for determination, is whether the provisions of chapter iib of the west bengal land reforms act, 1955 (act x of 1956) inserted by the west bengal land reforms (amendment) art, 1971 (president's act iii of 1971), and replaced by the west bengal land reforms (amendment) act, 1972 (act xii of 1972) with retrospective effect from february 15, 1971, which provide for a fixation of ceiling on agricultural holdings and for matters ancillary thereto, are violative of the ..... . it is pointed out that the west bengal estates acquisition act 1953 provided by section 6(1)(f) that, notwithstanding anything contained in sections 4 and 5 of the act, for the vesting of estates of rights of intermediaries therein, and off some rights of raiyats and under-raiyats, an intermediary shall be entitled to retain, subject to the provisions of sub-section (3) land comprised in tea gardens or orchards or land used for the purpose of livestock breeding, poultry farming or dairy ..... . in this connection r rule 15(b) and (d) of the west bengal estates acquisition rules, 1954, provide the procedure for arriving at the compensation for any homestead if such homestead falls within the category of agricultural land i.e ..... the west bengal estates acquisition act, 1953 (act i of 1954) which received the assent of the president on february 12, 1954, and has been placed in the ninth schedule as item no. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2004)187CTR(SC)219; [2004]266ITR721(SC); JT2004(1)SC375; 2004(1)SCALE425; (2004)10SCC201
..... , by the central government cannottherefore, be minimized.the constitutional significance involved in these matters is required to beconsidered on the aforementioned backdrop.subject matter:the constitutionality of the cess act, 1880, west bengal primary educationact, 1973, west bengal rural employment and production act, 1976 as amendedby the west bengal taxation laws (amendment) act, 1992 whereby andwhereunder cess was levied on 'coal', 'tea', 'brick-earth' and 'minorminerals' is in question in this batch of appeals and writ petitions.the ..... the brickfield owners, have joined in filing awrit petition before this court wherein the constitutional validity of thevery same provisions as contained in the cess act, 1880, the west bengalprimary education act, 1973 and the west bengal rural employment andproduction act, 1976 ( both as amended by the bengal taxation lawsamendment act, 1992) has been put in issue, as has been subjected tochallenge by the coal mine owners and the tea estate owners disputing thelevy of ..... entry 52 of list i, and though it applied to several goodsincluding coal, the doctrine of pith and substance when correctly appliedshowed that the central act was intended for improvement of service whilethe state act of 1952 was intended to deal with development of mining areasand the latter was valid.the mmdr act, 1957, which we are called upon to deal with, stands on muchbetter footing for the writ petitioners herein as it does not contain ..... state of orissa 1954 scr 1 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2002SC1543; JT2002(3)SC324; 2002(3)SCALE108; (2002)4SCC188; [2002]2SCR620
..... banks as are included in a homestead or in a garden or orchard and includes any right of pisciculture or fishing in such reservoir or place;(f) subject to the provisions of sub-section (3), land comprised in tea gardens or orchards or land used for the purpose of livestock breeding, poultry farming or dairy;(g) subject to the provisions of sub-section (3), land comprised in mills, factories, or workshops;(h) where the intermediary is a local authority,-land held by such authority, notwithstanding such land or any part thereof may ..... by order dated 15th may, 1995 passed by the appellants, it was held that the rights and interests in respect of the leased out lands in question vested in the state absolutely under the provisions of the west bengal estates acquisition act, 1953 (for short, `the act') and the record of rights be corrected accordingly. ..... further, it deserves to be noticed that if land had vested in the state under sections 4 and 5 of the act on issue of notification in the year 1954 as sought to be contended, the ulc act, will have no applicability as section 19 of the ulc act, inter alia, provides that chapter ii of the act, subject to provisions of sub-section (2) of section 19 shall not apply to any vacant land held by any state government. ..... the notification under the act was issued on 11th november, 1954. ..... as already noticed, the act was enforced by notification on 11th november, 1954. ..... the act was enforced by a notification on 11th november, 1954. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC1722; [1965]3SCR307
..... common question which arose and still arises is whether these wakfs are affected by the passing of the west bengal estates acquisition act, 1953 (west bengal act i of 1954). ..... earliest statute on the subject is one of 1601 in the forty-third year of the reign of queen elizabeth i and in its preamble it gave a list of charitable objects which came within the purview of that act, and for another, courts in england extended these instances to others by analogy and the subject is often rendered vague and difficult to comprehend. ..... the judicial committee acceded to this view but pointed out further :- 'it is to be observed, moreover, that under the income-tax act the test of general public utility is applicable not only to trusts in the english sense, but is to be applied to property held under trust 'or other legal obligation' - a phrase which would include moslem wakfs and hindu ..... dealing with the will of sardar dayal singh who had constituted a trust to maintain the press and the newspaper, 'keeping up the liberal policy of the said newspaper and devoting the surplus income......in improving the said newspaper........ ..... 1974, that neither the wakf validating act 1913 nor the shariat act 1937 had the effect of abrogating the privy council decisions on the meaning of 'charitable purpose' as such. ..... 6(1)(i) would exempt them from the operation of the act; otherwise, in view of the provisions of sections 3, 4 and 5 the estates of the intermediaries vested in the state on the appointed date. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1974Mad57
..... the definition of 'buildings' under the madras enactment and the andhra pradesh buildings (lease and rent control) act as also the definition of premises under the west bengal act and the bombay enactments or the definition of accommodation under the madya pradesh enactment is very material and natesan, ..... enactment includes the use of any furniture or fittings affixed to the building and therefore the calcutta high court came to the conclusion that the word 'premises' in the west bengal enactment was wider enough to include any building, including any furniture and fittings therein, and consequently the cinema theatre fell within the definition of the word 'premises'.20. in d. ..... (3) clause 4(viii) providing for the lessees adding to the equipment or machinery with a view to improve the utility of the establishment and attract customers and to improve the business, (4) clause 4(x) whereunder the lessees are obliged to continue the existing arrangement entered into by the lessors with various persons and (5) clause 4(xii) whereunder ..... bench referred to the andhra pradesh buildings (lease, rent eviction) control act, 1960 which replaced the madras buildings (lease and rent) control act, 1949, which was applied to the state of andhra pradesh and the hyderabad house and rent eviction act, 1954, covering the telegana area. ..... hotel oceanic and its annexe ratnagar which were fully furnished with fittings, furniture and equipment ever since the completion of its construction in or about 1954. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1984SC374; 1983(2)SCALE856; (1984)2SCC381; [1984]1SCR849; 1984(16)LC248(SC)
..... in the instant case, we are concerned with agrarian reforms achieved from time to time by the government of west bengal in order to improve the lot of the tillers of the land by giving them as many facilities as could be possible within the framework of the law and the constitution. ..... having realised that the west bengal estates acquisition act, 1953 (hereinafter referred to as the '1953 act') could not be challenged the landlords waited for future litigations to swoop down on the validity of the west bengal land reforms act, 1955 (hereinafter referred to as the '1955 act') as amended by the west bengal land reforms (amendment) act, 1972 and the west bengal land reforms (amendment) act, 1977 (for facility, to be referred to as the 'amendment act of 1972' and 'amendment act, of 1977' respectively).5. ..... this case is yet another glaring illustration of such an adroit attempt made by the tenants-in-chief to deprive the actual tillers of the rights conferred on them by the land reforms acts of west bengal passed from 1953 to 1977, in view, however, of the modern trends of the decisions of this court, which always made a practical and pragmatic approach to any progressive step taken by the parliament, the attempts of the landlords ..... to begin with, in the 1953 act which was enforced with effect from 12th february, 1954, section 4 introduced a more or less radical reforms for the benefit of the actual tillers by abolishing the rights of the intermediary (ex-landlords). .....
Tag this Judgment!Court : Orissa
Reported in : 1999(I)OLR408
..... transfer price of a dealer during any period which remains after deducting therefrom his contractual transfer price during that period on -(a) contractual transfer of goods referred to in section 14 of the central sales tax act, 1956, on a prior sale whereof in west bengal sales tax act, 1954, if such goods are notified for taxable under that act, is shown to the satisfaction of the commissioner to have been paid;(b) contractual transfer of goods, sales of which are declared tax-free under sec. ..... it is necessary to take note of the various provisions of bengal finance (sales-tax) act, 1941 (in short, 'bengal finance act') and west bengal sales-tax act, 1954 (in short, 'bengal act') as amended by the west bengal taxation laws (second amendment) act, 1984 (in short, 'bengal amendment act'). ..... in the execution of a works contract.section 2 (jj)'works contract' includes any agreement for carrying out, for cash or deferred payment or other valuable consideration, the building, construction, manufacture, processing, fabrication, erection, installation, fitting out improvement, modification, repair or commissioning of any movable or immovable property.in clause (c), for words 'contract and includes the government', the words, figure and letter 'works contract and includes the government or any person making a sale .....
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