Court : Gujarat
Decided on : Sep-10-1966
Reported in : AIR1968Guj124; (1970)0GLR226
..... doctrine of pith and substance, enunciated by courts of law), the state legislative authority must yield place to the parliamentary legislative authority. ours is a federal constitution and it is now well recognised that both the parliament and the state legislatures have full, independent and plenary powers in their own fields. it is equally ..... corporations, it would not be difficult for it to adopt a proper measure in that behalf by enlarging the definition of 'citizen' prescribed by the citizenship act passed by the parliament by virtue of the powers conferred on it by articles 10 and 11. it also pointed out that the fact that ..... legislature was challenged on the ground that that power fell within the purview of entry 55 of the federal list in schedule vii the government of india act. mr. nanavati's contention is that, a tax on capital value of lands and buildings falls within the purview of entry 86 in the ..... 1947, the source of the legislative competence of the state legislature was entry no. 42 in list ii of schedule vii to the government of india act, 1935, whereas the source of the similar power vesting in the state legislature in the subsequent years mentioned above is entry 49 in the ..... appeal, the learned judge held that the rate in question fell within the purview of entry 42 in list ii of schedule vii of the government of india, act 1935, and was within the competence of the provincial legislature. (7) the main contention of petitioner in the present petitions is based upon .....Tag this Judgment!