Court : Gujarat
Decided on : Sep-10-1966
Reported in : 1968CriLJ253
..... section 28 for the adaptation of a law made before the appointed day, any court, tribunal or authority ..... on the date of the previous publication, which had the power to make rules on the date of the publication is rejected.3. it is next contended that section 24 of the prevention of food adulteration act should be construed in view of section 161 of the bombay reorganization act, 1960. section 89 of the act reads as follows:89. power to construe laws.-notwithstanding that no provision or insufficient provision has been made under ..... , required or empowered to enforce such law may, for the purpose of facilitating .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Oct-07-1966
Reported in : AIR1967SC795; 63ITR300(SC); 1SCR777
..... any part thereto could be treated as dividend under s. 2(6a)(c) of the indian income-tax act, 1922 ?' 3. the reference was transferred after reorganisation of the state under the bombay state reorganisation act, 1960, to the high court of gujarat for hearing and disposal. the reference was heard before a bench consisting of ..... of that source or not is not a question dependent on s. 2(6a)(c) - s. 2(6a)(c) declares that though under law, apart from the section, it would be capital and, therefore, not chargeable, it shall be regarded as dividend and taxed as such in the hands of the shareholders.' ..... of being considered as dividend must be so held to be so.' shelat c.j. opined that s. 2(6a)(c) is not a charging section which levies tax on a particular fund from out of which a limited fund is carved out by the proviso. the learned chief justice observed : ..... company'.' 6. the amounts distributed to the shareholders by a liquidator are therefore distributed as capital of the company, since the liquidator has no power to distribute dividend, and the sums received by the shareholders cannot be disintegrated into capital and profits, by examining the accounts of the company when ..... up could not be included in the expression 'dividend' : see sheth haridas achratlal v. commissioner of income-tax, bombay north, kutch and saurashtra, baroda : 27itr684(bom) . by the finance act, 1955, the proviso to clause(c) was deleted and in consequence thereof the limitation relating to the period during .....Tag this Judgment!
Court : Gujarat
Decided on : Jan-18-1966
Reported in : (1966)7GLR532
..... high court of gujarat was established for that state under section 28 of that act. under section 30 of the bombay reorganisation act, 1960, it was enacted that the high court of gujarat shall have, in respect of any part of the territories included in the state of gujarat, all such jurisdiction, powers and authority as, under the law in force immediately before the appointed day, are exercisable in ..... in respect of the whole of the new state of bombay. in our judgment, the submission of mr. sheth is not correct. even assuming for the purpose of argument that section 49 not merely establishes a high court but is capable of being construed as conferring a jurisdiction upon the high court of bombay in regard to all the new areas which were merged ..... in the new state of bombay, in our judgment, having regard to the enactment of section 52 of the states reorganisation act, 1956, it is impossible to uphold the aforesaid argument of mr. sheth .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-07-1966
Reported in : AIR1966SC1607; (1967)ILLJ438SC; 3SCR486
..... held in a series of decisions culminating in the judgment of this court in lachhman das v. state of punjab : 2scr353 , that after the enactment of the states reorganisation act, 1956, different acts in different parts of the same state could be sustained on the ground that the differentiation arise from geographical classification based on historical reasons. the contention raised by the ..... defendant under colour of the process of the court was not 'an act done under' the repealed section, but, said the court, 'there can be no doubt that it was the intention of the legislature that the words in this proviso as to acts done under the repealed statutes should be construed in an extensive sense.' it is therefore open to the court to ..... a direction that all the functions of the government of the state of patiala and east punjab states union and all the powers vested and exercisable by the rajpramukh of the state under the constitution or under any other law in force in the state shall, subject to the superintendence, direction and control of the president, be exercised by the rajpramukh of ..... decisions on the question were reviewed it was stated : 'the next decision in the same volume is the state of bombay v. saubhag chand m. doshi, : 1scr571 . this was a case of compulsory retirement under rule 165-a of the bombay civil services rules as amended by the saurashtra government. in so far as this case dealt with the compulsory retirement .....Tag this Judgment!
Court : Mumbai
Decided on : Oct-17-1966
Reported in : (1967)69BOMLR603; 1967MhLJ915
..... first describes scheduled castes for maharashtra and this corresponds to part vii-a of the seventh schedule of the bombay reorganisation act, 1960. then it enumerates the scheduled tribes in maharashtra also as given in part vii-a of the bombay reorganisation act, 1960. the third classification is of vimukta jatis in maharashtra, the fourth is of nomadic tribes in maharashtra and ..... per the scheduled castes and scheduled(2) scheduled tribes ... tribes lists (modification) order, 1956 asadopted for maharashtra state vide part viiaof the seventh and eighth schedules of thebombay reorganisation act, 1960.(3) other backward classes which will include- (a) nav buddhas i.e. scheduled castes converted to buddhism ;(b) tribals residing outside the specified areas of vidarbha ;(c) ..... educational institutions for candidates belonging to any of these categories, viz. scheduled castes and scheduled tribes or socially and educationally backward classes is founded on this express power given by the constitution to the state and can only be sustained and justified within the limits of that exception.20. in our opinion, the principle of ..... the development of integrated personality of the candidate, emnliasis, of course, naturally being on his academic performance.19. our constitution, which recognizes principle of equality before the law and equality of opportunity both in its positive and negative asnects, enshrines these rights in articles 14, 15 and 16 of the constitution. in addition, a specific .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Sep-20-1966
Reported in : AIR1967SC669; 1SCR400
..... the notification issued by the president is law within the meaning of s. 87 read with s. 2(d) of the bombay reorganisation act, 11 of 1960.' 35. after analysing the three stages of the constitutional process leading to the ultimate exercise of function of the union government the court observed (at p. 309) :- 'by art. 53 the executive power of the union is vested in ..... delimitation of parliamentary constituencies and the delimitation of assembly constituencies of each state. publicity is to be given to the orders of the commission under s. 10(1) of the act. sub-section (1) prescribes that each of its orders made under s. 8 or s. 9 is to be published in the gazette of india and the official gazettes of the ..... the house of the people to the several states...... and the division of each state into territorial constituencies for the purpose of elections to the house of the people. section 8 of the act makes it obligatory on the commission to determine by order, on the basis of the latest census figures, and having regard to the provisions of arts. 81, 170 ..... people and legislative assemblies of the states and for matters connected therewith and the statement of objects and reasons therefore as appearing in the gazette of india extraordinary, part ii, section 2 of the year 1962 which mentions arts. 82 and 170(3) of the constitution. the said statement further shows that as the 1961 census had been completed a readjustment .....Tag this Judgment!
Court : Gujarat
Decided on : Aug-08-1966
Reported in : 1968CriLJ409
..... part of the stats of bombay;section 88 of the said act reads as follows:88. power to adapt laws.- for the purpose ..... made by the gujarat government, bat by the bombay government in 1959. the question is whether the previous publication by the bombay government would be an act of the gujarat government under the law and in particular under the bombay reorganization act, 1960. clause (d) of section 2 of the bombay reorganization act reads as under:'law' includes any enactment ordinance, regulation, order, bye-law, rule, scheme, notification or other instrument having ..... , immediately before the appointed day, the force of law in the whole or in any .....Tag this Judgment!
Court : Karnataka
Decided on : Mar-10-1966
Reported in : 18STC154(Kar)
..... mysore under the states reorganisation act, the commercial tax officer functioning under the mysore sales tax act, 1957, issued notices intimating the petitioner that he proposed to commence proceedings under sub-sections (6) and (7) of section 14 of the bombay sales tax act in writ petition no. 308 of 1964 and under sub-sections (6) and (7) of section 14 and section 15 of that act in writ petition no ..... on the basis of the return of a dealer when he is satisfied with its completeness and correctness. if this sub-section is understood as being applicable only to the case of a registered dealer, the collector would be without power to make an assessment on the basis of a correct and complete turnover produced by an unregistered dealer, since the only ..... view expressed in that case was that taking the scheme of the act as a whole, it was the duty of the court to import into section 11 the period of limitation prescribed by section 14, and, in that context, the court said thus : 'in our opinion, every act must be construed as a whole and the duty of the court must be as far ..... the same high court in ramkrishna ramnath v. sales tax officer, nagpur ( 11 s.t.c. 811.), made a distinction between proceedings under section 11(4)(a) and those under section 11(2) of the act in that proceedings under section 11(2) are for the purpose of assessment whereas those under section 11(4)(a) are taken in terrorem and the dealer is penalized .....Tag this Judgment!
Court : Karnataka
Decided on : Mar-28-1966
Reported in : AIR1968Kant127; AIR1968Mys127
..... village of unkal which was in the state of bombay before its inclusion in the state of mysore under the states reorganisation act, the relevant law operating until august 16, 1961 was the central land acquisition act as amended by the legislature of the state of bombay from time to time. on august 16, 1961 that central act which was amended by the legislature of the state ..... of mysore by mysore act xvii of 1961, began to operate in the ..... public purpose. the antecedent fetter that they should be satisfied that the corporation would make a contribution to the compensation had disappeared.(34) the ambit of the power such as that created by section 6 is what it is at the time of its exercise, and the performance of the duty for which it was created is controlled by the statutory provision ..... which has now become the hubli-dharwar municipal corporation, a preliminary notification was made by the government of the new state of mysore on march 14, 1960 under s. 4 of the land acquisition act (central act i of 1894) stating that 21 lands in the village of unkal in the district of dharwar were likely to be acquired for a public purpose .....Tag this Judgment!
Court : Gujarat
Decided on : Aug-04-1966
Reported in : (1967)ILLJ210Guj
..... under secretary to the state of gujarat, which had, in the meantime, come into existence under the bombay state reorganization act, 1960, communicated to the director of agriculture, gujarat state, that the government of india had carefully considered the representations of the persons, ..... a proper party, (3) that the petition suffered from delay and laches and (4) that a joint petition by thirty-six persons was not permissible in law. after hearing sri vidyarthi for some time on the aforesaid four points, we decided to hear sri mankad on the merits, stating that, if there was ..... of petitioners, either on the basis of an infringement of the protection under art. 309 or on the basis of violation of the principle of equality before law, might have deserved consideration. but, having regard to the fact that, in the matter of pay the two classes of government servants were not identical, ..... authority purporting to dismiss, remove or reduce a government servant in either the appointing authority or his superior. he contends that, assuming that, under the law, the integrating authority is bound to appoint a servant to be integrated to an equivalent post and if the authority does not do so, the servant ..... s. 117, the central government were given the power to give such directions to the state governments as might appear to it to be necessary for the purpose of giving effect to the provisions of part x, in which s. 115 occurs. the same section cast a duty upon the state governments to comply .....Tag this Judgment!