Court : Allahabad
Decided on : Dec-17-1971
Reported in : AIR1972All200
..... proposition and two of them, where the earlier cases have also been considered are govind prasad v. pawankumar air 1952 nag 278 (fb) and calcutta national bank (in liquidation) v. abhoy singh sahela : air1959cal464 . by jurisdiction is meant the authority which a court has to decide matters that ..... be continued as if they had been proceedings instituted in that high court. article 17 repealed the letters patent dated march 17, 1866 and the oudh courts act, 1925 except for the purpose of construing or giving effect to the provisions of the amalgamation order. finally, article 18 declared ..... . v. james chadwick and bros. : 4scr1028 the supreme court considered a similar argument in respect of section 108. government of india act, 1915 which declared that each high court could provide for the exercise by its judges and division courts of the original and appellate jurisdiction vested in ..... dealing with appeals in civil and criminal cases from the provincial courts. the indian high courts act, 1861, enacted by the british parliament, gave to the crown authority to establish high courts at calcutta, madras, bombay and at one other place. the sadar court was abolished, and the letters ..... patent of march 17, 1866 constituted a high court for the north western provinces called the high court of judicature .....Tag this Judgment!
Court : Allahabad
Decided on : Apr-20-1971
Reported in : AIR1972All83
..... was held that in order to be recognised as a 'keeper' of an eating-house to whom a licence may be issued under the calcutta police act, a person must be a keeper not only 'de facto' but also 'de jure'. learned counsel for the landlords has contended that in ..... unless the refusal is wholly arbitrary this court should not intervene. the decision of the madras high court in om prakash gupta v. commr. of police, air 1960 mad 490 (sic) has rightly been relied upon in this connection. in the instant ease the licensing authority considered the matter in ..... in its application to the state of uttar pradesh. sub-section (2) thereof provided for continuing in force of any order made under the cinematograph act, 1918, and all appointments made, licences granted, conditions or restrictions imposed and directions issued under any such order and in force immediately before the ..... means of cinematographs. it provided that no person would give an exhibition by means of a cinematograph elsewhere than in a place licenced under that act or otherwise in compliance with any conditions and restrictions imposed by such licence. the district magistrate was made the licencing authority except that, in a ..... presidency town, the commissioner of police was to be such authority and the local government could constitute any other authority for the purpose by notification in the gazette. section 5 of the act laid down certain restrictions on the powers of the licencing authority in .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-04-1971
Reported in : AIR1971SC2100; (1971)1SCC823; 3SCR942
..... functions, the court did not disapprove liberty cinema case : 2scr477 but confined the principle laid down there to the provisions of the calcutta municipal act in which the majority had found the requisite guidelines. no such guidance was available in the sales tax statute before the bench deciding devi das ..... of section 129(c) basing its decision mainly on the authority of the corporation of calcutta v. liberty cinema  s.c.r. 477 wherein the validity of section 548(2) of the calcutta municipal act, authorising the corporation to levy a fee (held by this court to be a tax ..... of ahmedabad and poona and certain other cities for ensuring better municipal government. it was apparently modelled after the bombay municipal corporation act, 1888. the act does not lay down any maximum rate in section 127 probably because its operation was not confined to any particular city in which ..... not a guidance.besides deriving support from this judgment, the high court examined various provisions of the act and reached the conclusion that under the act, as under the calcutta act, the tax, which the corporation could collect, would have to be for the purposes of the ..... act only and that fact, together with certain other controls embodied in the act, furnished sufficient guidance preventing the vice of arbitrariness or excessive delegation .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Nov-19-1971
Reported in : AIR1972SC1660; 1972CriLJ1010; (1972)1SCC199; 2SCR434
..... , namely :-(a) district magistrates,(b) additional district magistrates specially empowered in this behalf by the state government,(c) in the presidency-town of calcutta, the commissioner of police, calcutta, may, if satisfied as provided in sub-section (1), exercise the power conferred by the said sub-section.(4) when any order is ..... of public order or security of a state. the argument stated in the abstract is attractive. but when one closely examines the circumstances in which the act was passed, the mischief intended to be remedied by its enactment, and the purpose and object of enacting it, clause (c) of sub-section ..... the government of that state. pursuant to that proclamation on april 29, 1970 the parliament passed the west bengal state legislature (delegation of powers) act. 17 of 1970 whereby the power of the legislature of the state of west bengal to make laws was conferred on the president. this would ..... detention can authorise detention of any person for a period longer than three months and at the expiry of three months all persons detained under the act must be released.7. we are unable to accept this construction of clause (7) of article 22. it is noteworthy that shri chatterji, learned ..... it gave arbitrary, unguided and uncanalised power to the state executive without prescribing any guidelines for its exercise.2. the high court held that the act was not a law made by parliament in terms of article 22(7) of the constitution. this conclusion is not questioned by the learned .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jan-28-1971
Reported in : AIR1971SC2018; (1972)4SCC165; 1971(4)WLN20
..... between the claim in respect of the contribution due and that in respect of the cess collected by the respondent from his sub-grantees and tenants. no provision of the act has been brought to our notice which either requires the thikanedars to pay the cess collected by them from their sub-grantees and tenants to the district board or which ..... to the question of maintainability of the suit, the provisions relevant for this purpose are sub-sections 31(2),32(b),33 and 34(1) of the jaipur district boards act, 1947. we shall now proceed to read those provisions:31. with the previous sanction of the government a board shall levy by means of a resolution:(2) in non-khalsa ..... -grantees and tenants. in appeal the high court dismissed the entire suit holding that the claim was barred by limitation as it was governed by article 62 of the limitation act, 1908. the high court while being of opinion that the district board had no right to maintain the suit, yet did not accept the plea of the respondent that the ..... and realise certain cesses as well as contributions from the thikanedars or atiyadars in accordance with law it had imposed certain cesses under section 31 of the jaipur district boards act, 1947 and it was entitled to collect the said cess as well as the contribution from the respondent who was the thikanedar of sikar, for the years 1951-52, 1952 .....Tag this Judgment!
Court : Mumbai
Decided on : Nov-25-1971
Reported in : 40STC475(Bom)
..... against section 37 or any part thereof being a penal provision. as stated earlier, penalty and forfeiture are provided in section 37 of the act for the act of collecting any money by way of tax, in breach of the prohibition under section 46. the dealer exposes himself to suffer penalty and ..... is discharged from his liability to them. this is no doubt the effect of sub-sections (6) and (7) of section 37 of the act now introduced and made retrospectively effective. it was thirdly contended that the forfeiture contemplated under section 37 is not made consequent upon the conviction of ..... of state of bihar v. rai bahadur hurdut roy moti lall jute mills : 2scr331 characterising analogous provision in section 14a of the bihar sales tax act, 1947, authorising forfeiture of the amount collected by the dealer unauthorisedly, as a penal provision. mr. patil and mr. shah, however, contend that this ..... the event of penalty and the forfeiture under section 37 to save the the dealer from double punishment. such provisions were conspicuously absent in the hyderabad act for the period under assessment. non-payment of the amount by the assessee, in breach of sub-section (2) of section 11, however, was ..... the amount payable by them to the state as tax. section 37 provides for the consequences of contravening certain provisions including section 46 of the act. by maharashtra act no. 40 of 1969, the said section has been amended in some material particulars though section 46 remains as it was. we are, .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-22-1971
Reported in : AIR1971SC1836; 1971CriLJ1287; (1971)3SCC278; SuppSCR460; 1971(III)LC601(SC)
..... magistrate orders investigation in a case which he has power to inquire into or try. the real import of section 5a of the prevention of corruption act is that investigation is to be done by police officers of a certain rank to ensure protection against frivolous prosecution and it is only with the order of presidency magistrate or a magistrate of the ..... state. it was contended that the consent of the government of assam was not taken. thirdly, the investigation was carried out by an inspector of police under section 5(2) of the prevention of corruption act under an order of a magistrate of the first-class at delhi, but the magistrate did not apply his mind to the matter and mechanically gave ..... to be found in section 5a of the prevention of corruption act, 1947 as it stood prior to its amendment in 1964 and is as follows:-notwithstanding anything contained in the crpc, 1898, no police officer below the rank-(a) in the presidency towns of madras and calcutta, of an assistant commissioner of police;(b) in the presidency town of bombay of a superintendent ..... of police; and(c) elsewhere, of a deputy superintendent of police,shall investigate any offence punishable under section 161, section 165 or section 165a of the indian penal code or under sub-section (2) of this act, without the order of the .....Tag this Judgment!
Court : Gujarat
Decided on : Jun-25-1971
Reported in : 1972CriLJ1101
..... court had to consider in romesh chandra mehta v. state of west bengal : 1970crilj863 whether an officer of customs under the sea customs act, 1878 was a police officer and whether the statements made to him were hit by article 20(3) of the constitution and inadmissible in evidence under section 25 ..... an investigation is held, leading on to the submission of a charge sheet, cognizance is not taken by the learned magistrate on a police report. such an officer, under act 29 of 1966. will have to make a complaint under section 190 (1)(a) of the code if he wants the magistrate ..... cause it is a statement made during the course of investigation to a person who exercises the powers of an officer in charge of a police station. such a statement is excluded from evidence by section 162 of the code of criminal procedure except for the purpose of contradiction. in the ..... by talukdar, j, in this decision:in view of the nature of the provisions of the railway property (unlawful possession) act, 1966, cases instituted thereunder are not on a police report but on a complaint, attracting the provisions of section 252 onwards of the code of criminal procedure making it ultimately unnecessary ..... act, there is no escape from the conclusion that the court can take cognizance of the offence in question on the complaint of the officer concerned and not on the report of such an officer as contemplated by section 173 of the criminal p.c.14. this conclusion of mine gets support from the decision of the calcutta .....Tag this Judgment!
Court : Delhi
Decided on : Mar-23-1971
Reported in : ILR1971Delhi669
..... made final and conclusive under the proviso.'(6) i have held in a couple of cases that facts stated in the certificate furnished by the director of central food laboratory calcutta, become 'conclusive evidence' which remains a part of 'prosecution evidence'. the proof does not disentitle the accused from establishing to the contrary. (7) when a commodity is sampled, three ..... which is placed on judicial record, can be termed as private correspondence. the application did not allege that after the remittance for examination by the director of central food laboratory, calcutta, the sample had been opened on a particular date or that it remained in a particular situation for any approximate period which interfered with and influenced the ultimate analysis which ..... nos. 52 and 53 of 1969. (2) the petitioner was standing separate trials under section 7/16 of the prevention of food adulteration act when he made applications with the prayer that the director of central food laboratory, calcutta may be summoned as a defense witness for being examined in court. the material part of the application is :- 'the petitioner wants to ..... before or after or which are not the facts mentioned in the certificate given by the director of central food laboratory, calcutta, would remain outside the protection given to the certificate by the proviso in section 13 of the said act. (5) the learned counsel has placed reliance upon an observation made in municipal corporation of delhi v. niranjan kumar and .....Tag this Judgment!
Court : Kerala
Decided on : Feb-26-1971
Reported in : 28STC312(Ker)
..... one who made a wrong collection and returned the same to rectify the mistake, in the matter of the exemption granted under section 10 of the act. such a differentiation would be unconstitutional; and i must presume that parliament would not intend it. 4. counsel for the petitioner referred me to ..... so before the ordinance came into force. counsel for the petitioner contends that the petitioner is entitled to the exemption under section 10 of the amendment act, while the learned government pleader submits that the case does not fall within the said section. according to the government pleader, this is not a ..... collected as tax from messrs dunlop india ltd., as he returned it in the light of the supreme court decision before the ordinance and the amendment act came into force. the whole question depends on a construction of section 10, which i have quoted above. the facts of the case are not ..... state if that sale had taken place inside the state. this provision is made retrospective with effect from 1st october, 1968. section 10 of the amendment act, which corresponds to clause 10 of the ordinance, deals with exemption from tax liability in certain cases. it reads : 10. exemption from liability to ..... purchases rubber within the state and sells it mostly inter-state. his main customer is messrs dunlop india ltd. rubber is taxable under the kerala general sales tax act, 1963, at the point of last purchase in the state. in state of mysore v. lakshminarasimhiah setty & sons  16 s.t.c. 231 .....Tag this Judgment!