Court : Punjab and Haryana
Decided on : Sep-20-1973
Reported in : 35STC338(P& H)
..... duty on the assessing authority to review all assessments and reassessments and bring the orders previously made in conformity with the provisions of the validation act. the department rightly initiated the proceedings by issuing notice to the assessee-firm. the reply which has been reproduced in extenso, does not go to show that the assessee ..... previously made as may be necessary for bringing the order previously made into conformity with the provisions of this act as amended by the punjab general sales tax (amendment and validation) act, 1967 :provided that no proceeding for review shall be initiated without giving the dealer concerned a notice in writing of not less than thirty ..... declared goods, as under :assessment year amount of sales amount of tax1. 1958-59 19,125.44 758.332. 1959-60 17,189.14 688.623. 1960-61 35,488.03 1,463.144. 1961-62 52,171.98 2,583.095. 1962-63 42,428.37 2,300.436. 1963-64 71, ..... v. state of punjab  20 s.t.c. 290 (s.c.) also decided that the provisions of the punjab general sales tax act, 1948 (as they stood on 1st april, 1960), levying purchase tax on declared goods specified in schedule c contravene the provisions of section 15(a) of the central sales tax ..... act, 1956, as the stage at which purchase tax is levied is neither definite nor ascertain able. as a consequence of the decision .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Jan-03-1973
Reported in : 1974CriLJ902
..... following observations were made:in this view of the matter, the contention that if a first information report does not disclose an offence, it must be quashed along with the proceedings, if any taken thereon thus restraining the police from investigating the matter, cannot be accepted. these observations, speaking with respect, are in consonance with the provisions of sections 156 and ..... of offences, the aggrieved party can be granted adequate relief.'3. the extreme position that the high court has no power to interfere with the investigation by the police even acting under section 561-a, was not accepted. the view expressed in khwaja nazir ahmad's case air 1945 pc 18 : 46 cri lj 413 that 'if no coanizable offence is ..... without requiring the sanction of the court to quash the police investigation on the ground that it would be an abuse of the powers of the court would be to act on treacherous grounds;no doubt if no cognizable offence is disclosed, and still more if no offence of any kind is disclosed the police would have no authority to undertake ..... violation of the provisions relating to investigation of offences, the aggrieved party can be granted adequate relief, but even while exercising such powers, the court has to act with utmost circumspection and, as is well-settled, powers under section 561-a, criminal procedure code, are meant to be exercised only in exceptional case and most sparingly. in exercising such powers .....Tag this Judgment!
Court : Chennai
Decided on : Mar-20-1973
Reported in : 44CompCas106(Mad); (1973)2MLJ469
..... of his, has pointed out that the procedure of ordering an investigation into the affairs of a company under section 237 of the companies act and then proceeding under section 242 of the act is a procedure more advantageous to the persons involved than the procedure of laying information before the police and thereby entrusting the investigation and further ..... possible to say that the provisions of the criminal procedure code cannot stand together with the provisions relating to investigation in the companies act and the proceedings under the companies act do not necessarily conflict with those under the criminal procedure code. the proceedings started under section 137 onwards are not exclusively or primarily criminal. the investigation under these provisions is only into the ..... police in respect of cognizable offences under the indian penal code disclosed as a result of an inspection under section 209(b) of the companies act or otherwise. he has lastly urged that executive action taken under valid provisions cannot be violative of article 14 of the constitution of india, especially when neither section 242 of the companies ..... act nor the provisions of the code of criminal procedure are contended to be violative of article 14 of the constitution of india.9. undoubtedly, the inherent .....Tag this Judgment!
Court : Mumbai
Decided on : Apr-06-1973
Reported in : AIR1975Bom88; (1974)76BOMLR304
..... the effect of a decree of judicial separation on the ground of cruelty. (see section 5 of the said act of 1895 now reenacted in section 2(1) (a) of the matrimonial proceedings (magistrates courts) act 1960. in hariman v. harriman, 1909 p 123. the appeal court held by majority that the effect of ..... of the city civil court and the said dismissal confirmed by the learned single judged (gante . j.)of this court.'23(1) in any proceeding under this act. whether defended or not. if the court is satisfied that - (a) any of the grounds for granting relief exists and the petitioner is ..... has to satisfy itself under section 23 about certain conditions before granting the relief asked for, section 23 reads as follows:- '(1) in any proceedings under this act, whether defended or not, if the court is satisfied that - (a) any of the grounds for granting relief exists and the petitioner is ..... was dissoluble and neither party could divorce the other unless permitted by custom till recently when some state laws and ultimately the hindu state laws and ultimately the hindu marriage act. 1955 introduced important changes in the law having regard to the social needs of the time and empowered either spouse to get ..... defendant'. it appears therefore, that at the request of the petitioner the court made an order which if valid and effective took away from the respondent the right to cohabitation. if that order was valid, there is to my mind, no possible doubt that desertion by the husband in the legal sense .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Dec-14-1973
Reported in : AIR1975SC706; (1974)1SCC500; 2SCR741; 1973()WLN1008
..... appeal is civil appeal no. 1647(n) of 1967 arising out of a writ petition filed by one pandit ram dayal against the state of rajasthan challenging the constitutional validity of the act and the rules framed thereunder on the ground, inter alia, that they contravened his fundamental rights enshrined in articles 25 and 26 of the constitution as they take away ..... a result of which one molvi abdul rehman khan was deputed by the state of udaipur to make enquiry and check the accounts. it appears that while this enquiry was proceeding, one bhandari jawanji khem raj complained against that molvi for forcibly breaking open the lock of the bhandar and taking away the account books and other papers. in that connection ..... the then maharaja of jaipur to his great-grandfather for the maintenance and for providing bhog, pooja etc. of those temples. the respondent, therefore, challenged the constitutional validity of the several provisions of the act specified therein on the ground that they contravene his fundamental rights guaranteed by articles. 25 and 26 of the constitution to freely profess, practise, propagate his religion ..... samstha; sampati-dharma-dravya; performance of 'vahivat' or management of religious property; what type of person a manager should be etc. we have also a report of the hindu religious endowments commission (1960-62) in which chapter ix deals with jain endowments of which paragraphs 7 to 13 were admitted by the parties before the high court to be relevant as serving .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-16-1973
Reported in : AIR1973SC2102; (1973)IILLJ84SC; (1973)4SCC183; 3SCR714; 1973(1)SLJ542(SC)
..... government, an affidavit was filed by the deputy secretary, ministry of home affairs, detailing the reasons for passing the order of april 23, 1960. the proceedings were adjourned by the high court to enable the central government to consider the representations that may be made by the concerned officers. ultimately the ..... 20. it is true that a decision taken by the central government without giving an opportunity to the officers affected to make representations, is not a valid one. it has been so held by this court in union of india and anr. v. r.k. roy and ors.  2 ..... minds that the central government have considered only very relevant factors and the decision has also been taken in conformity with the provisions of the act. they also show that the central government has given a proper consideration to the representations made by the bombay and madhya pradesh officers. the ..... ructuous.16. in our opinion, the contentions of the learned additional solicitor general are well founded. the central government, under section 115 of the act, has to determine the principles governing equation of posts and prepare a common gradation list by integration of services. to assist it in the task ..... to the central government. in the affidavit of the deputy secretary, it is stated that under the provisions of section 115(5) of the act, the central government had constituted the central advisory committee for the purpose of assisting it in giving proper consideration to the representations that are .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-24-1973
Reported in : AIR1973SC1461; (1973)4SCC225; SuppSCR1
..... by implications leads to the result that the amending power under article 368 is neither narrow nor unlimited. on the footing on which we have proceeded the validity of the 25th amendment can be sustained if article 368, as it originally stood and after the amendment, is read in the way we ..... the provisions of an international treaty, agreement or convention. in india the provisions of the geneva conventions have been incorporated in the geneva conventions act, 1960 (act 6 of 1960). according to the treaties of european communities, a state on becoming a member of the european economic communities (eec) has to give primacy ..... and that the general presumption is that the legislature does not intend to exceed its jurisdiction, is well established. in in re. the hindu women's rights to property act,  f.c.r. 12 and in daulat singh's case it has been held that on the general presumption the legislature ..... and make combinations and permutations with others, they will not remain permanently and completely ignored or out of power. as an instance, while the hindu law of succession has been amended by parliament, no legislature from 1950 to this day has taken courage to amend the muslim law of succession. ..... pointed out that the laws of each age are different. in support of this view, the late dr. ganga nath jha, in his treatise on hindu law, has cited the original passages from manu and parashara which run as follows:(1) anye krita yugay dharmaah tretaayam duaaparey parey anye kali yugey .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jun-25-1973
..... glance at the reports of the united states court of military appeals discloses the volume of prosecutions in military tribunals. retrospective application of o'callahan would not only affect the validity of many criminal convictions, but would result in adjustments and controversy over back pay, veterans' benefits, retirement pay, pensions, and other matters. in addition, the task ..... respondent in the chicot county drainage district case, that the tribunal that first adjudicated the cause acted unconstitutionally. at the time the military court acted, however, it was assumed to have "jurisdiction" and its "jurisdiction" was in no way challenged in the review proceedings available to petitioner. did the issue of "jurisdiction" for that case therefore become res judicata ..... residing on the military installation in question." duke & vogel, the constitution and the standing army: another problem of court-martial jurisdiction, 13 vand.l.rev. 435, 455 (1960), citing army reg. 22-160, oct. 7, 1955, implementing memorandum of understanding between the departments of justice and defense relating to the prosecution of crimes over which the ..... did not have jurisdiction to try offenses committed by civilian dependents accompanying military personnel page 413 u. s. 706 serving overseas. kinsella v. sinlgeton, 361 u. s. 234 (1960); reid v. covert, 354 u. s. 1 (1957). finally, the court held that civilians employed with the military overseas were not subject to court-martial jurisdiction. see grisham .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jan-09-1973
..... antitrust action should be stayed. held: the court of appeals correctly determined that the antitrust proceedings should be stayed until the commodity exchange commission can pass on the validity of respondents' conduct under the commodity exchange act. though the commission cannot decide whether the act and rules immunize conduct from the antitrust laws, the commission's determination of whether the exchange ..... awaiting its decision. for example, if the commission had been given the power to grant general immunity to antitrust violators, sound judicial administration would require consultation with it before proceeding with the antitrust suit. but, as the majority itself recognizes, there is no indication that congress intended to grant the commission any such power. as this court held ..... subject to the jurisdiction of the secretary of agriculture (secretary) or the commodity exchange commission (commission) by virtue of the provisions of the commodity exchange act, the district court was directed to stay further proceedings to permit administrative action to take place. 447 f.2d 713 (ca7 1971). we granted certiorari, 405 u.s. 953 (1972), and now affirm ..... u. s. 350 -354; california v. fpc, supra; maryland & virginia milk producers v. united states, 362 u. s. 458 (1960); united states v. radio corp. of america, 358 u.s. at 358 u. s. 339 -352. the act contains no categorical exemption of this kind; indeed, it confers no express exemption at all, not even with respect to conduct that .....Tag this Judgment!
Court : US Supreme Court
Decided on : Mar-28-1973
..... " achiev[ing] . . . uniformity of sanctions for similar violations.'" the second reason given was that "[t]he cease and desist order coupled with the damaging publicity surrounding these proceedings would certainly seem appropriate and reasonable with respect to the practice the department seeks to eliminate." id. at 114, 115. the applicable standard of judicial review in such cases required ..... in fact." [ footnote 2/1 ] today the court holds that the penalty was not "unwarranted in law," because it was within permissible statutory limits. but this ignores the valid principle of law that motivated the court of appeals -- the principle that like cases are to be treated alike. as professor jaffe has put the matter: "the scope of ..... the hearing examiner found that respondent had "intentionally" underweighed livestock, and the judicial officer stated: "we conclude then, as did the hearing examiner, that respondent willfully violated . . . the act." (emphasis added.) "wilfully" could refer to either intentional conduct or conduct that was merely careless or negligent. it seems clear, however, that the judicial officer sustained the hearing examiner's ..... authority to impose the sanction strongly implies a congressional purpose to permit the secretary to impose it to deter repeated violations of the act, whether intentional or negligent. hyatt v. united states, 276 f.2d 308, 313 (ca10 1960); g. h. miller & co. v. united states, 260 f.2d 286 (ca7 1958); in re silver, 21 agri.dec. 1438, 1452 ( .....Tag this Judgment!