Court : Supreme Court of India
Reported in : AIR1950SC134; (1950)52BOMLR719; [1950]181ITR472(SC); [1950]1SCR335
..... of saskatchewan was no profit arising from the business of the appellant in saskatchewan within the meaning of section 21(a) of the income tax act, 1932, as amended, and must be excluded in ascertaining the income of the appellant liable to taxation under that section. the judicial committee in course of its judgment referred to the following ..... the words 'in the case of any person residing out of british india' which obviously restricted the application of the provision to non-resident persons, but in its amended form the sub-section has been recast into two distinct parts, the first of which is not so restricted, and the second part alone, which begins with the ..... applied only to non-residents. a contrary view has, no doubt, been expressed by a division bench of the bombay high court in commissioner of income-tax v. western india life insurance co. ltd. : [1945]13itr405(bom) . though reference was made in that case to the alteration in the structure of sub-section (1) its significance, as .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1950]18ITR472(SC)
..... of saskatchewan was not profit arising from the business of the appellant in saskatchewan within the meaning of section 21(a) of the income tax act, 1932, as amended, and must be excluded in ascertaining the income of the appellant liable to taxation under that section. the judicial committee in course of its judgment referred to the following ..... canada v. provincial tax commission, the question for decision turned upon the construction of section 21 (a) of the income tax act, 1932, of saskatchewan which after amendment was in the same terms as section 23 of the later act of 1936. the section provides that 'the income liable to taxation under this act of every person residing ..... only to non-residents. a contrary view has, no doubt, been expressed by a division bench of the bombay high court in commissioner of income-tax v. western india life insurance co., ltd. though reference was made in that case to the alteration in the structure of sub-section (1) its significance, as it seems to me, was .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1950SC27; 1950CriLJ1383; (1950)IIMLJ42(SC); [1950]1SCR88
..... to observe the requirements of notice or fair trial before any human tribunal said to be required by article 21. the fifth amendment and the fourteenth amendment of the american constitution give specific protection to life as a substantive right. so does article 31 of the japanese constitution of 1946. there is no reason why our constitution should ..... of 5 to 4 held that statute to be invalid on the ground that the 'right to purchase or sell labour is part of the liberty protected by the amendment unless there are circumstances which excluded the right.' that decision has been criticized not merely on the ground that it rested upon an economic theory which ..... not do the same. the truth is that article 21 has given that protection to life as a substantive right and that as will be .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1951]2SCR747
..... transport workers, and the licensing of persons as transport workers, and for regulating or prohibiting the employment of unlicensed persons as transport workers, and for the protection of transport workers.' 447. in exercise of the powers conferred by this section the governor-general on june 26, 1931, issued the 'waterside employment regulations ..... passages from hodge the queen and the queen v. burah. section 92(1) of british north america act, 1867, empowered the provincial legislature to amend the constitution 'excepting as regards the office of the lieutenant-governor.' the initiative and referendum act passed by the legislature of manitoba required the lieutenant-governor ..... its legislative functions without formally abdicating its control or effacing itself, for then the legislature will shirk its responsibility and go to sleep and people' life, liberty or property may be made to depend on the whims of the meanest police officer in whom, by successive delegation, the legislative power .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1951)53BOMLR982; (1951)IIMLJ141; [1951]2SCR682
..... attained, and the classification cannot be made arbitrarily and without any substantial basis. 39. similarly, professor willis, dealing with the fourteenth amendment of the constitution of the united states, which guarantees equal protection of the laws, sums up the law as prevailing in that country in these words : 'the guaranty of the equal ..... is not prohibited, but it is properly and carefully regulated. it is easy to understand that the legislature chose not to interfere with the mode of life to which the forces have been accustomed, lest such interference should affect their morale and lead to subterfuges which may prove unwholesome for their discipline and ..... a new factor of growing importance since the middle of the 19th century has been the rapid urbanisation, industrialization and mechanization of our modern every day life in the leading nations of the world, and the consequent wider recognition of the advantages of sobriety in safeguarding public order and physical efficiency.' 37. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC75; 1952CriLJ510; [1952]1SCR284
..... holding that there must be some undisclosed and unknown reason for subjecting certain individuals or corporations to hostile and discriminatory legislation is to make the protection clauses of the fourteenth amendment a mere rope of sand.' 54. a point was made by the attorney-general in course of his arguments that the equality rule ..... confidence in it engendered. that cannot be when ramchandra is tried by one procedure and sakharam, similarly placed, facing equally serious charges, also answering for his life and liberty, by another which differs radically from the first. 105. the law of the constitution is not only for those who govern or for the ..... 31st of march, 1951, the special judge convicted the accused under various sections of the indian penal code, some of them being sentenced to transportation for life, while others were sentenced to undergo various terms of imprisonment according to the gravity of their offence. the state government applied for enhancement of sentence with .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1952]1SCR889
..... act was before the constituent assembly when it passed article 31(4) and again when it took the trouble of amending the constitution for saving this very act. would the constituent assembly have thought fit to protect these acts unless it were convinced that this act was necessary in the general interest of the community i find ..... r. das's contentions were correct, a law for the promotion of health or the prevention of danger to life or property involving the acquisition of property without a provision for compensation, which is what is sought to be protected from article 31(2), can never be made, for the obligation to provide for compensation is, according to ..... by securing and making as effectively as it may be a social order in which social, economic and political justice shall inform all the institutions of the national life. under article 39 the state is enjoined to direct its policy towards securing, inter alia, that the ownership and control of the material resources of the community .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC252; (1953)55BOMLR536; (1953)IMLJ743(SC); [1953]4SCR1069; [1953]4STC133(SC)
..... sales or purchases of an inter-state character against the taxing power of the states. 20. it is, however, reasonable to suppose that this particular form of protection to inter-state trade and commerce provided in article 286(2) was not intended to have a wider operation than what is contemplated in part xiii which declares the ..... in the nature of mandamus against the appellants preventing them from enforcing the provisions of the act against the respondents. a further ground of attack was added by amendment of the petition to the effect that the act being wholly ultra vires and void, the provisions requiring dealers to apply for registration in some cases and to ..... or authorising the imposition of, a tax on the sale or purchase of any such goods as have been declared by parliament by law to be essential for the life of the community shall have effect unless it has been reserved for the consideration of the president and has received his assent. 301. subject to the other provisions .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC325; (1954)56BOMLR13; 1983LC1598D(SC); 1983(13)ELT1284(SC); (1953)IIMLJ113(SC); [1953]4SCR730
..... of competent jurisdiction, there must be an arraignment and plea, and a lawful jury must be impanelled and sworn. it is not necessary to have a verdict. the protection is not against a second punishment but against the peril in which he is placed by the jeopardy mentioned.' 10. these were the materials which formed the background of ..... question acted as a judicial tribunal has got to be determined in accordance with the above tests. 13. the sea customs act, 1878, was enacted to consolidate and amend the law relating to the levy of sea customs duties. the hierarchy of the officials are the customs collector, who is the officer of customs for the time being ..... ; nor shall be compelled, in any criminal case, to be witness against himself..........' willis in his constitutional law, at page 528, observes that the phrase 'jeopardy of life or limb' indicates that the immunity is restricted to crimes of the highest grade, and this is the way blackstone states the rule : 'yet, by a gradual process .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC375; 20(1954)CLT1(SC); [1954]1SCR1
..... temporary tenants would also vest in the state. this provision was subsequently introduced by way of amendment during the progress of the bill and after the constitution came into force. it is argued, therefore, that this provision is not protected by article 31(4). the contention seems to us to be manifestly untenable. article 31( ..... existing laws which govern the relations between landlord and tenant in those areas. the other ground put forward is that these provisions offend against the equal protection clause embodied in article 14 of the constitution. it is pointed out that the provincial government is given unfettered discretion to choose the particular areas where ..... up for consideration before a full court of the high court of australia and the majority of the judges came to the conclusion that such legislation was protected by section 96 of the constitution, which empowered the parliament of the commonwealth to grant financial assistance to any state on such terms and conditions as .....
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