Court : Mumbai
Decided on : Jul-17-1970
Reported in : (1972)ILLJ130Bom
..... licence with certain direction with regard to certain matters could not be styled by themselves as unreasonable. in kishan chand v. commissioner of police, : 3scr135 , the question was whether the provisions of s. 39 of the calcutta police act, 1866 were an unreasonable fetter or restriction on the fundamental rights of a citizen guaranteed under art. 19(1)(g) of the constitutions. ..... under that section the commissioner of police was authorised to issue licences to eating houses. the provisions of s. 39 quoted in the judgment ..... by the said commissioner for any time not exceeding one year. the supreme court repelled the argument that no guidance was given in this section to the commissioner of police in the matter of principles on which the licence could be granted or refused. their lordships pointed out that the object is contained in the section itself, namely, ..... were challenged as unreasonable and were struck down ultimately as unreasonable. that was in chintamanrao v. state of madhya pradesh, : 1scr759 . while examining the provisions of that act, the question that was formulated for consideration by their lordships was whether the total prohibition of carrying on the business of manufacture of beedis within the agricultural season amounts to .....Tag this Judgment!
Court : Mumbai
Decided on : Jul-17-1970
Reported in : AIR1971Bom244; 1971LabIC1080; 1971MhLJ413
..... with certain directions with regard to certain matters could not be styled by themselves as unreasonable. in kishan chand v. commr. of police : 3scr135 the question was whether the provisions of section 39 of the calcutta police act, 1866 were an unreasonable fetter or restriction on the fundamental rights of a citizen guaranteed under article 19(1)(g) of the constitution. ..... under that section, the commissioner of police was authorised to issue licences to eating houses. the provisions of section 39 quoted in the judgment ..... by the said commissioner, for any time not exceeding one year. the supreme court repelled the argument that no guidance was given in this section to the commissioner of police in the matter of principles on which the licence could be granted or refused. their lordships pointed out that the object is contained in the section itself, namely, ..... were challenged as unreasonable and were struck down ultimately as unreasonable. that was in chintamanrao v. state of madhya pradesh : 1scr759 . while examining the provisions of that act, the question that was formulated for consideration by their lordships was whether the total prohibition of carrying on the business of manufacture of beech's within the agricultural season amounts .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-13-1970
Reported in : AIR1970Cal513,41CompCas603(Cal)
..... and, therefore, to the appellant sm. kesari devi. the ratio of the allahabad decision, runs counter to the ratio of the decisions of the calcutta high court, madras high court, andhra pradesh high court and of the allahabad high court itself to which reference has already been made.20. mr. ..... to recover the money due under the policy and appropriate the same.26. assignment under section 38 and nomination under section 39 of the act are two entirely different concepts altogether. the assignment of the policy confers upon the assignee the benefits under the policy, and by virtue of ..... his nominees, executors, administrators, assigns or other representatives as the case may be'. the assured nominated his brother mannulal under section 39 of the insurance act as his nominee. shortly thereafter the assured died leaving his widow sm. kesari devi as his heir and legal representative. before he could collect the ..... 39 under which the nomination was made, has no application. the nomination must, therefore, be treated as one de hors section 39 of the insurance act as in 0065/1928 : air1928cal518 . later decisions of this court and other courts agree that the rights of a nominee under section 39 are ..... the within mentioned single premium.'3. the assured nominated one nitish chandra ghosh, his younger son as his nominee, under section 39 of the insurance act. soon thereafter, the assured died intestate on august 25, 1952, leaving his widow and two sons, as his heirs and legal representatives.4. as .....Tag this Judgment!
Court : Allahabad
Decided on : Nov-20-1970
Reported in : AIR1971All359
..... authorised to apprehend etc. it is admitted in the instant case that no specific order or warrant within the meaning of section 23 of the police act had been issued to the respondent which he may have disregarded.it also cannot be said that he refused to answer a question put to ..... the respondent did not give the required information although such information was in his possession. under sections 22 and 23 of the police act it is the duty of a police officer to obey promptly and execute all orders and warrants lawfully issued to him by any competent authority, to collect and communicate ..... )(b) of the u.p. disciplinary proceedings (administrative tribunal) rules. 1947 in respect of the period when you were posted as dy. superintendent of police, mirzapur and pauri garhwal in 1955 as is evidenced by the following:(a) you obtained earned leave for 35 days from 21-5-1955 by misrepresenting ..... when you were posted as dy. superintendent of police, mirzapur and pauri garhwal during the year 1955 as evidenced by the following:(a) you rented a house adjacent to the house of srimati k. ..... . the tribunal issued a charge-sheet to the respondent containing the following charges. charge no. 1:you sri b. n. singh, dy. superintendent of police are hereby charged with personal immorality under rule 4(1)(d) of the u.p. disciplinary proceedings (administrative tribunal) rules, 1947 in respect of the period .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-19-1970
Reported in : AIR1971SC517; 81ITR105(SC); (1970)2SCC467; 1SCR844
..... , manufactured, cultivated or collected under any licence granted under section 13 or manufactured in any distillery established or any distillery or brewery licensed under the act. the legislature has levied excise duty only on those articles which come within the scope of section 25. the rule making authority has not been ..... government to make rules. clause (1) of that section says :the state government may make rules for the purpose of carrying out the provisions of this act.16. in clause 2 reliance was placed on sub-clause (d) and (h). those sub-clauses read :in particular, and without prejudice to the ..... a rate charged on the quantity collected;(b) on spirit or bear manufactured in any distillery established or any distillery or brewery licensed under this act--(i) in accordance with such scale of equivalents calculated on the quantity of materials used, or by the degree of attenuation of the wash or ..... or production and countervailing duty is a tax imposed on excisable articles brought into the state from other parts of the country. chapter v of the act deals with duties and fees. that chapter contains four sections viz. sections 25, 26, 27 and 27a. section 25 deals with duty on excisable ..... to levy excise duty only on goods manufactured or produced in the state. the expression 'export' is denned in section 2(9) of the act as meaning to take out of the state otherwise than across customs frontier as defined by the central government. the term manufacture is defined in section .....Tag this Judgment!
Court : Gujarat
Decided on : Nov-04-1970
Reported in : 79ITR373(Guj)
..... was joint but has disrupted at the time when the assessment was being made.' 10. after considering the provisions of section 5(1)(ii) of the wealth-tax act, the division bench of the calcutta high court proceeded to observe at page 910 of the report : 'in view of the position of hindu law discussed above, it is apparent that after the ..... only possible interpretation is what has appealed to us. in view of that interpretation, we are unable to agree with the learned judges of the calcutta high court that section 20 of the wealth-tax act is directed towards assessment, where at the time the liability to pay wealth-tax arose, the family was joint but has disrupted at the time of ..... that test of physical partition by metes and bounds is satisfied that the necessary consequences for the purposes of assessment under the wealth-tax act will follow. 17. again with respect to the learned judge of the calcutta high court, there can be no question whether there was prior assessment of the hindu undivided family or not. the words of section 20 ..... given to all the provisions of section 20(1) and section 20(2). with respect to the learned judges of the calcutta high court we are unable to agree with their conclusions regarding the interpretation of section 20 of the act. if full effect is to be given to section 20(2), which provides for the eventuality where the wealth-tax officer .....Tag this Judgment!
Court : Kerala
Decided on : Oct-30-1970
Reported in : AIR1971Ker162
..... of bihar, air 1954 pat 299, of the patna high court, ha.ii md. vakil v. commr. of police, air 1954 cal 157 and kshirode chandra v. district magistrate, air 1956 cal 90 of the calcutta high court, in re the state of madras, air 1957 mad 692, of the madras high court, jai narain ..... executive order and is not open to review by a writ of certiorari.' it also stated :-- 'where, therefore an authority exercising administrative power under a statute acts within four corners of the statute, and does not exceed or abuse its powers, it seems to us unnecessary to introduce into the statute the principles of ..... in the matter. the court said :--'a perusal of section 18 (a) shows that there is no duty cast on the authority cancelling a license to act judicially. the order under section 18 (a) is not open to appeal or revision. it is enough if the authority concerned deems it necessary for the ..... in that case the licenses held by the applicant in respect of two fire arms were cancelled by the district magistrate under section 18 of the arms act, 1878, without giving him any hearing or an opportunity to appear and show cause against such order being-passed against him. the applicant moved the high ..... an opportunity to meet the charges against him. it is also contended that the first respondent did not comply with the requirements of section 17 of the act in passing the above order.2. the third respondent in this petition is the state of kerala. an assistant secretary to the state government has filed .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Aug-06-1970
Reported in : 29STC527(AP)
..... , that the work of the legislature and the huge amount involved in making the laws should not be wasted and their calendars further unduly clogged with acts up for re-passage, the courts have been increasingly relying upon the principle of severance and the tendency in that behalf is to adopt liberality in applying ..... supported on the ground that the state legislature is empowered to declare the collection of any sum by way of tax which is not exigible under the act, as an offence under entry 64 and directs confiscation or forfeiture of the amount so collected.23. now, entry 64 read with article 246 undoubtedly ..... sub-section (3) for securing deposit of such amount.(5) where any such amount has not been refunded to the dealer before the commencement of this act, but a refund has been directed by a court, tribunal or authority, the amount shall, notwithstanding such direction, be deemed to be a deposit made ..... no. 2004 of 1966 dated 30th january, 1970, the supreme court was called upon to consider firstly, whether section 20-a of the bihar sales tax act (19 of 1959) is within the competence of the state legislature and secondly, whether the order made under section 20-a for depositing with the state ..... (a), any sum so collected shall be forfeited, to the state government.(2) if the assessing authority in the course of any proceeding under this act or otherwise has reason to believe that any person has become liable to a penalty with or without forfeiture of any sum under sub-section (1), .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jan-30-1970
Reported in : AIR1971SC946; 1971(0)BLJR78; (1970)1SCC354; 3SCR455; 26STC254(SC)
..... is merely an agency for enforcing the obligation of the dealer.15. the first assumption is plainly contrary to the scheme of the bihar sales tax act, 1959. by section 3 charge of tax lies upon every dealer whose gross turnover during a period not exceeding twelve months immediately preceding exceeds the ..... article 19(1)(f) and did not press the contention that the state legislature was incompetent to enact section 14a of the orissa sales tax act. this court observed that the power to legislate with respect to a tax comprehends the power to impose the tax, to prescribe machinery for collecting ..... pay.6. counsel for the assessee, relying upon the judgment in r. abdul quader and co. v. sales tax officer, hyderabad, contended that an act passed by a state legislature authorising the state government to recover an amount collected under a sale, by a registered dealer from the purchaser, to recoup ..... leave, this appeal has been preferred.5. two questions fall to be determined in this appeal :(1) whether section 20a of the bihar sales tax act, 1959 is within the competence of the state legislature; and(2) whether an order may be made under section 20a for depositing with the state government ..... refundable under the order of assessment be not forfeited. the assessee in reply contended, inter alia, that section 20a of the bihar sales tax act was ultra vires the state legislature and that in any case it had no application to his case. the assistant commissioner of commercial taxes rejected .....Tag this Judgment!
Court : Mumbai
Decided on : Mar-16-1970
Reported in : (1971)73BOMLR40
..... neither the employers of commercial establishments nor the employers of the shops are at present exempted from the provisions of either section 13 or section 18 of the shops act. we are, however, concerned with an offence of july 5, 1967. on that day, entry no. 17 was in existence. we have seen, that ..... notify a closed day and the accused was found to be working on that closed day of the week. under section 52(b) of the shops act, if in any establishment there is any contravention of any of the provisions of section 18 and some other sections mentioned there, the employer and the ..... mh. l.j. note 3 and, therefore, was of the view that the owners are exempted from the operation of the provisions of section 18 of the shops act. according to him, therefore, the accused being the employer could render service on a weekly holiday for his shop and that he was exempted. he, therefore, ..... the accused in this case was charged with an offence punishable under section 18 read with section 52(b) of the bombay shops and establishments act, 1948 (hereinafter called 'shops act.'). it was alleged that he was found on or about july 5, 1967 to have kept his shop open in spite of that day ..... the employers of commercial establishments and not to the shops. 'commercial establishment' is denned in section 2(4) of the shops act and 'shop' is defined in section 2(27) of the shops act, commercial establishment, therefore, is quite different to a shop. what was exempted by entry no. 17 in schedule ii was ' .....Tag this Judgment!