Court : Supreme Court of India
Reported in : 66ITR692(SC); 3SCR876
..... transaction. it was contended that, in the present case, there was in substance a sale of sree rama talkies by the assessee-company for a money consideration of rs. 1,20,000/-, though the mode of payment was by transfer of shares and the resolution of the board of directors dated september 9, ..... value by rs. 43,568/- and accordingly computed the profits under section 10(2)(vii) of the income-tax act, 1922 and included the amount in the taxable income of the assessee-company. the order of the income-tax officer was confirmed by the appellate assistant commissioner in appeal and by the income ..... as directed by the high court, the appellate tribunal stated a case under section 66(2) of the income-tax act, 1922 on the following question of law : ' (1) whether the transaction dated 21-2-1956 amounts to a sale within the purview of the second proviso to section 10(2) (vii) of the indian ..... the entire concern known by the name of sree rama talkies'. but, in our opinion, neither the recital in the preamble nor the resolution of the board of directors ..... ,000/-. mr. narasaraju also referred to the preamble in which the resolution of the board of directors dated september 9, 1955 is quoted and also the resolution of the meeting of the general body of the assessee-company held on october 4, 1955, authorising the managing director to negotiate 'for the sale of .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1967SC1747; 3SCR243
..... period, and subject to the conditions and restrictions contained in that section. there are other consequential provisions, in this act. 15. the indian tramways act, 1902 (act iv of 1902) was one to apply the provisions of the indian railway companies act, 1895, to certain tramway companies. the preamble to this act iv of 1902, stated that it was expedient to apply the provisions of the indian railway ..... that all the provisions of the railways act, except s. 135, have been extended to the appellant company. 14. the next enactment to be referred to is the indian railway companies act, 1895 (act x of 1895), which provided for the payment, by railway companies, registered under the indian companies act, 1882, of interest out of capital during construction. section 2(1) defines 'railway' as meaning a railway as ..... central government has, by notification in the official gazette, declared the railway administration to be liable to pay the tax. (2) while a notification of the central government under clause (1) of this section is in force, the railway administration shall be liable to pay to the local authority either the tax mentioned in the notification or, in lieu thereof, such .....Tag this Judgment!
Court : Mumbai
Reported in : AIR1968Bom370; (1968)70BOMLR257; 1968MhLJ313
..... power to remove these officials from their office. the question would arise when and under what circumstances could government exercise their powers under these two sections. i have already referred to the preamble of the act, which showed that the democratic process was sought to be introduced in the rural areas with the object of decentralisation of powers. it was conceivable that ..... in the said plans and in local and governmental affairs and for purposes connected with the matters aforesaid; it is hereby enacted......................'this description of the nature of the act and the preamble thereto, only purport to say that some functions of the former local government institutions, for instance, district boards, janpad sabhas etc., were assigned to the zilla parishads ..... word 'honorarium' which would decide the question.(11) a reference to moriarty v. regent's garage and engineering co. ltd., 1921 1 kb 423 would be useful in this connection. in that case the director of a company was entitled to 150 as his remuneration for one year. the question which arose for decision was whether this amounted to a salary ..... within the meaning of the apportionment act, 1879. mr. justice mccardie made the following observations: '..........' directors' remuneration is a vague phrase which .....Tag this Judgment!
Court : Chennai
Reported in : (1970)1MLJ300
..... a state government, whatever may be the case where the state transport undertaking is of a different description, such as a municipality or a corporation or a company controlled by government, or a distinct road transport corporation, it is this undertaking which has to form the opinion and frame and notify the scheme. some particular ..... 68-a, 68-g, 68-d and 68-e of the motor vehicles act, (ii) section 68 (i) of the act (iii) rule 294-c and rule 294-e of the rules framed under the act and (iv) the preamble to the scheme in form i, under rule 294-c, which was actually promulgated with the signature of mr. t ..... wade (1961) edition), page 51 which also refers to vine's case l.r (1957) a.c. 488 : (1957) 2 w.l.r. 106 : (1956) 3 all e.r. 939, and it rests on the broad statement that where the power is confered upon some particular body, and without any statutory authority that body ..... and refers to vine v. national dock labour board l.r (1957) a.c. 488 : (1957) 2 w.l.r. 106 : (1956) 3 all e.r. 939, for an act beyond the scope of the delegation. the author points out that procedural ultra vires under the several categories relating thereto,applies, in short, to all persons ..... could be stated in the following form. when the hyderabad state came to an end in. november, 1956, the road transport department of the andhra pradesh became the state transport undertaking, within the , meaning of the hyderabad act, but that act was in force only in the telengana area. chapter iv-a of the motor vehicles .....Tag this Judgment!
Court : Allahabad
Reported in : AIR1969All317
..... of the definition of the term 'person' given in section 2(6) of the adhiniyam, which provides:' 'person' includes a hindu undivided family, company, an incorporated body, a firm, a society or any other association of persons.'it is urged that this would moan that individuals who belong to ..... of the shares to be covered by article 276 of the constitution. it appeared that in that case a licence was also issued to the tax-paying company.43. recently, in bharat kala bhandar ltd. (pvt.) v. municipal committee, dhamangaon : 59itr73(sc) it was observed by mudholkar, j., ..... persons, methods and even rates for taxation if it does so reasonably'. (see willis on constitutional law p. 587).31. in east india tobacco company v. state of andhra pradesh : 1scr404 it was observed:'but in deciding whether a taxation law is discriminatory or not, it is necessary ..... 'person' and clause (12) defines the 'total gross income'. those provisions are reproduced below:--'2. (6) 'person' includes a hindu undivided family, company, an incorporated body, a firm, a society or any other association of persons;x x x x(12) 'total gross income' means the aggregate of income ..... 1. these are five connected writ petitions in which vires of the uttar pradesh vritti, vyapar, ajivika aur sevayojan kar adhiniyam, 1965 (hereinafter referred to as the adhiniyam), passed by the uttar pradesh legislature has been challenged on the ground that the same is unconstitutional.2. the preamble of the adniniyam reads:'an act .....Tag this Judgment!
Court : Karnataka
Reported in : (1969)ILLJ97Kant; (1968)1MysLJ24
..... or which is vested with the discretion should be laid down in express terms in the statutory provision itself. such guidance may be obtained from or afforded by - (a) the preamble read in the light of surrounding circumstances which necessitated the legislation in conjunction with well known facts of which the court might take judicial notice or of which it is ..... the effective regulation of wages by collective agreements or otherwise, and wages are exceptionally low.' for giving effect to those resolutions in india, the central legislature passed the minimum wages act, 1948. 4. the preamble to this act states that 'it is expedient to provide for fixing minimum rates of wages for certain employments,' and those list of industries enumerated in part ..... in the matter of setting up one or the other of them. the purpose sought to be achieved by the act has been well-defined in the preamble to the act ... these and analogous provisions sufficiently indicate the purpose and scope of the act as also the various industrial disputes which may arise between the employers and their workmen which may have to be ..... petitioners also argued that the question whether s. 5 of the minimum wages act is violative of art. 14 did not specifically arise for consideration before the supreme court either in edward mills company case [1954 - ii l.l.j. 686] (vide supra) or in bijay cotton mills case [1955 - i l.l.j. 129] (vide supra) and hence the decisions of the .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1967SC1568; (1967)69PLR824; 3SCR286
..... village abadi is to be given to proprietors and non-proprietors (including scheduled castes, sikh backward classes, artisans and labourers) on payment of compensation or otherwise,' 8. on march 3, 1956 the punjab government, by a notification, added rule 16 to rules for reservation of the abad for the proprietors as well as the non-proprietors and it read as follows ..... to appear and opportunity to be heard except in cases where the state government is satisfied that the proceedings have been vitiated by unlawful consideration.' 6. section 18 of the act is important and provides as follows : 'notwithstanding anything contained in any law for the time being in force, it shall be lawful for the consolidation officer to direct - (a) ..... the state government or not'. 11. section 2 of the amending act (act 27 of 1960) amended the preamble and read as follows : 'amendment of long title of east punjab act l of 1948.-- in the long title of punjab holdings (consolidation and prevention of gmentation) act, 1948 (hereinafter referred to as the principal act) the words 'and for the assignment or reservation of land for ..... , j. 1. this appeal is brought, by certificate, from the judgment of the punjab high court dated november 8, 1960, in letters patent appeal no. 284 of 1956. 2. for the consolidation of land holdings in village kheowara, a scheme was prepared by the consolidation officer under s. 14 of the east punjab holdings (consolidation and prevention of fragmentation) act, 1948, (act l of .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : AIR1968AP315
..... . the defendant was using it since its installation in 1954. the defendant however, defaulted in the payment of the telephone charges from april 1956. the demand notices were however issued to the plaintiff as the telephone stood in the name of the plaintiff. though he brought this matter ..... order or safety or the protection of the persons dealing with those on whom the condition is imposed. in the view i have taken about the act and also in view of the fact that not only single penalties but also continuing penalties are attached to specific breaches and ..... -tion of this course, we think, is less injurious to public interest than the alternative course of giving effect to a fraudulent transfer 'i, therefore, hold that the arrangement set up by the plaintifl with the defendant is prohibited and forbidden by law and opposed to public policy ..... rules relating to conditions and restrictions subject to which any telegraph line or apparatus shall be established, maintained, worked etc., and clause 7(3) (1) provides for making of rules relating to prescribing fines for breach and continuing breach by licensees. section 8 empowers the government to revoke any licenses ..... preamble to the act merely says -'whereas it is expedient to amend the law relating to the telegraphs in india, it is hereby enacted as follows. 'the object of the act and its amendments are stated in the statement of objects and reasons. the main object of the act is stated to be to give power to the government and to any company .....Tag this Judgment!
Court : Allahabad
Reported in : (1968)IILLJ21All
..... same subject that effect cannot be given to both at the same time, the court will imply a repeal of the earlier enactment by the later [a.i.r. 1956 (2) michell v. brown (1859) 1 ell. and ell 267]. the construction of implied repeal will be made only where the inconsistency is so great that both the statues cannot, to their full ..... the company. the board fixed the salary and dearness allowances of these persons at rates mentioned in annexure a ..... alone, whereas section 3(b) applied to all the workmen in the state, i am unable to endorse this submission. in order to see which one of the statutes is special, their nature and character have to be seen. the uttar pradesh industrial disputes act, 1947, was passed, as its preamble states, to provide powers to prevent strikes, lookouts, to settle industrial disputes ..... the prescribed authority passed under the payment of wages act, 1936, be quashed.2. the state electricity board is a body corporate constituted by the government of uttar pradesh under section 5 of the electricity (supply) act, 1948. in october 1963 the board took over the electrical undertaking of the jhansi electricity supply company, ltd. it has also reemployed the persons working in .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1967SC1373; (1968)0GLR436; 3SCR65
..... questions will arise for consideration. 18. there was originally and act called the bombay town planning act 1915 (bombay act i of 1915), which has been repealed by s. 90(1) of the act. the object of the 1915 act is stated to be 'to provide for the making and execution of town-planning schemes. the preamble to the said legislation stated that it was found expedient that ..... distributed under the scheme and that they should be allotted lands of equal extent. 5. on june 13, 1960, a draft town planning scheme was prepared under s. 23(1) of the act and it was published in the gujarat government gazette, dated june 23, 1960. the petitioners, again submitted the same objections and suggestions which they had placed for consideration before ..... municipal corporation. 3. the second respondent by resolution no. 475 dated august 20, 1959, declared its intention to make a town planning scheme no. 19 (memnagar) under s. 22 (1) of the act in respect of certain areas of land which included the above mentioned lands of the petitioners. the said declaration was published in the bombay government gazette, dated september 3 ..... .590/-, and. after deducting the price of those plots, without reference to the improvements, viz., rs. 14.315/-, the increase, under s. 65 of the act, was rs. 1,21.275/-. the petitioners were therefore liable to pay a contribution under s. 66 at the rate of 50% on the increment viz. rs. 60,638/- and after giving credit .....Tag this Judgment!