Court : Madhya Pradesh
Decided on : Apr-08-1974
Reported in : 1974MPLJ691; 34STC504(MP)
..... the states reorganisation act. in other words, the power of adaptation has to be construed and exercised consistent with the provisions of the states reorganisation act. therefore, it was not open either to the state of madhya pradesh or the state of bombay to make such adaptations in the central provinces sales tax act which may go against the provisions of section 78 of the states reorganisation act. section 11-c ..... given to the successor state in whose territories the place of assessment is included. section 120 of the states reorganisation act conferred power on the appropriate governments to adapt laws. this section reads as follows:power to adapt laws.--for the purpose of facilitating the application of any law in relation to any of the states or union territories formed or territorially altered by the provisions of part ..... by this petition under article 226 of the constitution seeks to challenge an order of assessment of sales tax passed by the sales tax officer, chhindwara circle, on 23rd april, 1960. the period for which the tax was assessed by this order is from 1st october, 1953, to 26th december, 1968. the sales assessed relate to manganese ore raised from ..... word 'period' which was not defined by the act. it was also observed that the act nowhere provided any fixed period as unit of assessment. support was also taken from the decision of the supreme court in state of orissa v. chakobhai ghelabhai & co.  u s.t.c. 716 (s.c.) battulal's case m.p.l.j. 915 was followed .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-08-1974
Reported in : AIR1974SC1502; 1974LabIC1001; (1975)3SCC162; 3SCR857
..... to ensure a fair and equitable treatment to all persons affected by the reorganisation including proper consideration of any representation made by concerned persons. (see section 115 and section 117 of the act and sections 81 and 83 of the bombay reorganisation act, 1960).8. it is well settled that the central government under section 115 of the act has to determine the principles governing equation of posts and prepare common ..... court of 9th december, 1971 and direct restoration of the special civil application no. 1354 of 1970 to its file for disposal of the same in accordance with law after giving opportunity to all the parties concerned. we further direct that respondents 1 to 19 shall take steps in the high court to implead the central government as well ..... se seniority and gradation list can be compiled is also to be quashed. accordingly, we quash the order of absorption, so far as these petitioners and respondents no. 3 to 89 are concerned, dated 11.5.1962....4. the respondents, who were agricultural officers from hyderabad region, preferred an appeal against the judgment of the nagpur bench being no. 1366 of .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-23-1974
Reported in : AIR1974SC2192; (1974)IILLJ465SC; (1974)2SCC831; 1SCR814; 1975(1)SLJ1(SC)
..... of baroda division, state of gujarat by notification published on 1 september, 1960, exercising functions under the notification issued by the president notified under section 4(1) of the land acquisition act that certain land belonging to the appellant was needed for a public purpose. on 1 may, 1960 under the bombay reorganisation act, 1960 two slates were carved out, viz., maharashtra and gujarat. the appellant contended ..... wide difference between the actual state of the government and the theory. when we contemplate the theory of the british government; we see the king vested with ... a power of rejecting laws. yet when we turn our attention from the legal extent to the actual exercise of royal authority in england we see these formidable prerogatives dwindled into more ceremonies; and ..... the advice of his ministers in exercising any of the functions legally or technically vested in the president. the expression 'aid and advise' in article 74 cannot be construed so as to enable the president to act independently or against the advice of the cabinet.' 'the president also misses in his note the main point underlying article 111 dealing with the ..... by any servant of the union or the state in regard to appointment dismissal is brought against the union or the state and not against the president or the governor.89. the orders of termination of the services of the appellants are set aside. the appellant ishwar chand agarwal is declared to be a member of the punjab civil service .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Oct-09-1974
Reported in : AIR1975P& H160
..... of section 89 of the punjab re-organisation act, 1966 (hereinafter referred to as the re-organisation act), the central government was empowered to adept any law made before the appointed day for the purpose of facilitating its application to the union territory of chandigarh and in exercise of that power the central government issued the punjab reorganisation act, 1966 (chandigarh) (adaptation of laws of ..... the appointed day extends or applies, and territorial references in any such law to the state of punjab shall, until otherwise provided by a competent legislature or other competent authority, be construed as meaning the territories within that state immediately before the appointed day.section 89. power to adapt laws.for the purpose of facilitating the application in relation to the state of ..... relevant observations are to be found in para. 13 of the report which read as under:--'it was then contended that by the mere application of the bombay act (bombay prevention of gambling act, iv of 1887), to kutch it became operative and came into force in the whole of kutch. this argument suffers from the infirmity that in its application ..... to kutch section 1 of the bombay act would have to be excluded which would be an incorrect way of looking at the question. the true position is that the whole of the act including amended section 1 as given above, became applicable to kutch and. therefore, a notification was .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-26-1974
Reported in : AIR1974SC1389; (1974)1SCC717; 1SCR173
..... in this connection refer to a unanimous resolution of parliament dated september 19, 1956, on the safeguards proposed for the linguistic minorities, vide part iv of the states reorganisation report, recommending that the concerned states should provide necessary facilities to safeguard minority rights by amending their university statutes. the fifth paragraph of the memorandum as approved by parliament ..... was found to lose the right to administer the institution it founded. the governing body contemplated in those sections was to administer the colleges in accordance with the provisions of the act, statutes, ordinances, regulations, bye-laws and orders mads thereunder. the powers and functions of the governing body, the removal of the members and the procedure to be followed ..... of the different decisions of this court dealing with articles 29 and 30. having done that, we should now consider the principle which should be adopted in construing those articles.89. a liberal, generous and sympathetic approach is reflected in the constitution in the matter of the preservation of the right of minorities so far as their educational ..... and the gujarat university.60. the first petitioner (hereinafter referred to as the petitioner) is a society registered under the societies registration act, 1860 (act 21 of 1860) and a trust under the bombay public trusts act, 1950 (act 29 of 1950). the petitioner is running st. xavier's college of arts and commerce in ahmedabad. the said college was established .....Tag this Judgment!
Court : Mumbai
Decided on : Dec-10-1974
Reported in : 35STC432(Bom)
..... applicant, relied upon the judgment of the supreme court in commissioner of sales tax, madhya pradesh v. minerva minerals . prior to the states reorganisation act, 1956, minerva minerals, a firm carrying on business at nagpur which was its main place of business, was also carrying on business at gondia ..... respondent-firm held a registration certificate under the c.p. and berar sales tax act, 1947. as a result of the reorganisation of states on 1st november, 1956, nagpur came within the state of bombay and thereupon the respondent-firm became a registered dealer in the new state of madhya ..... laws repealed by the said act, which was in force immediately before 1st january, 1960, is on that date to be deemed, so far as the liability to tax under sub-section (1) of section 3 is concerned, to be a certificate of registration issued under the said act. one of the acts repealed by the said act was the bombay sales tax act ..... have been registered separately as aforesaid, a dealer is required, under the bombay sales tax rules, 1959, to file separate returns unless under the proviso to sub-section (1) of section 32 of the bombay sales tax act, 1959, the commissioner has given him permission to furnish a consolidated return ..... referred to us. 6. before us mr. dada, the learned counsel for the applicant, has submitted that the scheme of the bombay sales tax act, 1959, requires that there should be a separate registration certificate in respect of the branch of a dealer situate within the jurisdiction .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-23-1974
Reported in : AIR1974SC1281; 1974LabIC984; (1974)4SCC396; 1SCR138
..... in the post and telegraph department and was working as senior superintendent of post offices at jaipur. since senior and experienced officers were required for reorganising the administration in the liberated territory of goa, the appellant was transferred and posted as officer on special duty, post and telegraph department. panjim ..... relationship of master and servant is dissolved, the suspension necessarily comes to an end and sub-rule 5(a) of rule 10 cannot possibly be construed to have the effect of continuing the suspension. the third part of the impugned order cannot, therefore, be sustained by reference to sub-rule ..... of foreign parcels from goa to daman via margo, poona and bombay, without payment of freight charges, customs duty etc., and thereby committed an offence punishable under section 5(2) read with section 5(1)(d) of the prevention of corruption act, 1947. of the four consignments referred in this charge, the ..... r.m.s., 'a' division allahabad he was suspended from service by an order dated 11th april, 1963 made by the president in exercise of the power conferred under sub-rule (1) of rule 12 of the central civil services (classification, control and appeal) rules, 1957, hereinafter referred to as the ..... imposed upon a government servant is set aside or declared or rendered void in consequence of or by a decision of a court of law and the disciplinary authority, on a consideration of the circumstances of the case, decide to hold a further inquiry against him on the .....Tag this Judgment!
Court : Mumbai
Decided on : Feb-07-1974
Reported in : AIR1975Bom205; (1975)77BOMLR533
..... came up for consideration before the division bench of this court in keshav govind kulkarni v. extra asst. judge, south bombay 61 bom lr 1151 : air 1960 bom 127. the provisions of sub-sections (1a) and (1b) of section 15 of bombay district municipal act, 1901 which were considered in narayan maruti case having been deleted when this case decided the division bench took the view ..... behalf of the committee, while owning such share or interest. as the object of the present act is to unity, consolidate and amend the law relating to municipalities prevailing in different parts of the state of maharashtra prior to reorganisation of states (sic) were considered and provisions of sec.16(1) (i) are incorporated for uniform legislation for the whole of the stage. it ..... to raise that challenge in an election petition'. 14. the well recognised distinction that exists between the provisions of the statute and those of rules made in exercise of the power of subordinate legislation was overlooked in this aces. if rules cannot be reconciled with the provisions of the statue under which they are framed, then, the provisions of the statute ..... it is to this decision of such a high judicial officer that the legislature has directed that finality should be given. these two sections, 14 (2) and 27 (2), will have to be read together in construing, and, when so construed, it becomes apparent that though the voter k has been given a right to challenge the validity of the returned candidate, he .....Tag this Judgment!
Court : Gujarat
Decided on : Dec-05-1974
Reported in : (1975)16GLR1096
..... 25/- each. on merger of the erstwhile state of baroda in pre-reorganised state of bombay on 1 -8-1949, the bombay co-operative societies act came to be applied to the area of the old state of baroda by adaption of bombay merged state (laws) act, 1950 on 30th march, 1950, and consequently the act pertaining to co-operative societies, as was in force in the erstwhile ..... general meeting of the aforesaid society for voluntary liquidation. the registrar of co-operative societies, therefore, passed an order of voluntary liquidation on 19th march, 1957 under section 47 of the bombay co-operative societies act, 1925. respondent no. 3 who happened to be the managar of the mehsana district central co-operative bank limited, mehsana was appointed as a liquidator of ..... of rs. 1,00,000/- and the mehsana district central co-operative bank limited was the only creditor. if in that context the state government thought fit to exercise the power under section 161 it cannot be said that it was exercising or discharging the legislative function which it could not have done. in that view of the matter, therefore, the second ..... state of gujarat came into existence in its wake on may 1, 1960. the gujarat co-operative societies act came in force on 1st may, 1962 repealing the bombay cooperative societies act. it appears that respondent no. 3 had issued notices to the share-holders under section 110(h) of the bombay cooperative societies act, 1925 of different dates, calling upon them that since they were .....Tag this Judgment!
Court : Jammu and Kashmir
Decided on : Apr-02-1974
Reported in : 98ITR311(J& K)
..... if theownership of a business or an undertaking changes hands not ostensiblybut in reality and effectively, that would not be reconstruction. on theother hand, reorganisation of the business on sounder lines or alterationsin the mode or method of scope of the activities or control of the businesswould be no more than ..... there was no sale but reconstruction of the old business and, therefore, the case admittedly did not fall within the purview of section 84(2)(ii) of the income-tax act. section 84(2)(i) runs thus:'it is not formed by the splitting up, or the reconstruction, of a business already in ..... and distinct entities and that the relationship between them was purely that of vendor and vendee. he, therefore, came to the conclusion that the bombay case supported the case of the assessee and not the department.'the tribunal has mentioned in its judgment that when the draft statement was circulated to ..... paper book observed as follows:'it may also be observed that this was a case of succession of business. the successor was a different entity in law and had purchased outright the running business of the predecessor. the supreme court decision in commissioner of income-tax v. b. m. kharwar : [1969 ..... thereafter, the tribunal was approached by the department for making a reference to tm> court and, having agreed to do so, the following question of law has been referred to us in both these cases : 'whether, on the facts and in the circumstances of the case, the tribunal was justified in .....Tag this Judgment!