Court : Punjab and Haryana
Decided on : May-29-1997
Reported in : (1997)117PLR367
..... the legislature of the state within the meaning of article 212. under clause (i) of article 212, the validity of any proceedings in the legislative of the state shall not be called in question on the ground of any alleged irregularity of ..... . the procedural laws like code of civil procedure and the evidence act are not applicable to the proceedings before the speaker as the speaker is not acting as a 'court'. nor the proceedings before the speaker can be described as judicial proceedings though the power to decide the disputed disqualification is preeminently of judicial ..... the ordinary sense, impossible.'8. in g. vishwanathan v. the hon'ble speaker, tamil nadu legislative assembly, madras and anr., air 1996 supreme court 1960, it has been held as follows:' the scope of the legal fiction enacted in the explanation (a) to paragraph 2(1) of the tenth ..... , office bearers, members or any other material shall be communicated to the election commission. basing on the provisions contained in the representation of people act, the learned counsel argued that the merger of a political party with another political party should be intimated to the election commission, as no intimation ..... the rival contentions raised before us it is useful to refer to certain relevant provisions of 10th schedule which was added by the constitution (52nd amendment) act, 1985. the statement of objects and reasons to the constitution (52nd amendment) bill, 1985 reads thus :'the evil of political defections has been .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-11-1997
Reported in : AIR1997SC1973; (1997)139CTR(SC)442; 224ITR635(SC); JT1997(3)SC692; (1997)4SCC677; 2SCR991
..... death of oomr shaib, carried on the business. noorullah through his next friend applied to sue in forma pauperis and during the pendency of those proceedings two advocates of the high court were appointed joint receivers of the properties of the deceased on march 17, 1943. on may 10, 1943, ..... the case of a.n. agarwal, assessment was made in the status of individual for the years 1964-65 and 1965-66. in those proceedings special leave petitions have also been filed. the point involved in this case is not the same as the point that came up for consideration ..... words :previous to the year 1924, the words of the section in question were 'individual, company, firm and hindu undivided family'. by the indian income tax amendment act of 1924 (act xi of 1924) the words 'individual, hindu undivided family, company, firm, and other association of individuals' were substituted for the former words. those words ..... bill passed through the select committee clause (xviii) of section 2 was modified and 'person' was defined as under:(xviii) 'person' includes a hindu undivided family or a company on an association or a body of individuals or persons, whether incorporated or not; 35. the income tax bill was ..... like the members of a dayabhaga family.19. in the case of commissioner of income tax, bombay north kutch and saurashtra v. indira balkrishna : 39itr546(sc) , this court held that 'association of persons' meant an association in which two or more persons joined in a common purpose or common .....Tag this Judgment!
Court : Delhi
Decided on : Mar-27-1997
Reported in : 1997IIIAD(Delhi)220; 1997(2)ARBLR165(Delhi); 68(1997)DLT291
..... of a common trade mark, to fall in the purview of saving clause 'save as provided in sub-section (3).' (6) before proceeding, first the question of proprietorship of the disputed parts of the trade mark may be seen. in order to determine as to who is proprietor for ..... a question of first impression and it is for the court to decide that question. (see corn products refining co. v. shangrila food products ltd., : 1scr968 ). (ii) in deciding a question of similarity between the two marks, the marks have to be considered as a whole, and not by splitting numerals ..... causing deception and causing confusion in english law (see parker knoll ltd. v. knoll international, 1962 rpc 265. but section 2(i)(d) of the act, by its deeming provision has obliterated that distinction. (9) in my humble view, following principles have been laid down in various authorities to judge whether there ..... case could relate to prohibition of articles of identical or deceptively similar trade marks, as provided in section 12. but section 12(i) of the act would not apply since it applies only to registered trade marks. the trade mark of the respondent is not registered. both the parties are not proprietor ..... been using and earned goodwill around it since 1963; and (iii) its registration would be in violation of sections 11(a) and 18(1) of the act. 2.3. by the impugned order, opposition was upheld and application of the appellant firm was rejected. (3) feeling aggrieved by the aforesaid order, the .....Tag this Judgment!
Court : Delhi
Decided on : Jun-01-1997
Reported in : 1997(2)ARBLR559(Delhi); 69(1997)DLT8
..... goods and was not apt or appropriate instrument for distinguishing the goods of one trader from those of another. it was held to be not a valid trade mark. it was also found that the word had not acquired a secondary signification as goods manufactured by the plaintiff-company nor the action of ..... of which it is used and a buyer may not know who the manufacturer of the goods is. corn products refining company v. shangrila food products ltd., : 1scr968 . (23) the privy council in standard ideal co. v. standard sanitary manufacturing company, 1910(27) rpc 789 has reiterated the law that 'a common ..... is dismissed. the interim order dated 2nd august, 1996 is hereby confirmed. costs in the suit will be the costs for these proceedings. nothing stated herein shall be deemed to be the expression of final opinion in any way on the merits of the case. ..... to cause confusion among the unwary consumers/customers and the trade. in the absence of plausible explanationn, it cannot be said that the defendant has acted honestly. the reasonable inference could be that their sole object is either of actually misleading the public or of taking undue advantage of the business reputation ..... have failed to establish that super cup has become exclusively associated with the plaintiff's goods in question.a mark, as defined by section 2(l)(j) of the act, includes a device, brand, heading, label, ticket, name, signature, word, letter or numerical or any combination thereof. (15) the meaning and function of .....Tag this Judgment!
Court : Kerala
Decided on : Nov-25-1997
Reported in : 235ITR411(Ker)
..... the appellate assistant commissioner. those appeals were disposed of by the appellate assistant commissioner on the dates mentioned above assigning the status as 'hindu undivided family/tenants-in-common'. the deputy commissioner, however, initiated proceedings under section 34 of the act on march 15, 1989, to revise the order of the appellate assistant commissioner for the aforesaid assessment years suo motu. the deputy ..... question for decision by this court :'whether, on the facts and in the circumstances of the case, the power of revision under section 54 of the agricultural income-tax act, 1950, was validly exercised ?'4. pursuant to the direction of this court the deputy commissioner has referred the above question to this court for decision. though three other questions are also referred ..... the settled principle governing the doctrine of bias. a constitution bench of the supreme court in mineral development ltd. v. state of bihar, air 1960 sc 468, dealing with the question of bias, formulated the following principle (headnote) :'tribunals or authorities who are entrusted with quasi-judicial functions are as much bound by the relevant ..... commissioner to initiate suo motu revision. under the said provision, the commissioner may, of his own motion or on application by an assessee, call for the record of any proceeding under the act which has been taken by any authority subordinate to him and may make such enquiry or cause such enquiry to.be made and, subject to the provisions of the .....Tag this Judgment!
Court : Chennai
Decided on : Jun-17-1997
Reported in : 92CompCas659(Mad)
..... final decision or award and any decision on any particular point given therein cannot operate as res judicata in an appeal by special leave filed against the impugned proceedings. we do not see any relevance of this decision to the facts of the case on hand. 15. in jasraj indersingh v. hemraj multanchand, : ..... , as contemplated under the statute have been impleaded in the appeal and the national textile corporation was not a proper or necessary party to the appellate proceedings in c.m.a. no. 28 of 1981, and, therefore, the textile corporation cannot plead its absence before the appellate forum at that point ..... 1981, in spite of the specific statutory provision to the contra. it was also contended that the directions contained in the order passed in the proceeding to which the appellant-corporation was not a party is not binding upon the same and at any rate cannot be enforced at all. learned counsel ..... , bank of madura ltd., coimbatore, seeking for a writ of certiorari to call for and quash the proceedings of the commissioner of payments under the sick textile undertakings (nationalisation) act, 1974 (hereinafter referred to as 'the act'), in claim case no. cp/1/iv/sarada/77, dated september 4, 1982, and of the ..... a reference may be made before dealing with the various issues raised in deciding the same. 12. in mohan ram v. t. l. sundararamier air 1960 mad 377, a full bench of this court has taken the view that when the sale ability of a particular property, which was the subject-matter .....Tag this Judgment!
Court : Chennai
Decided on : Apr-07-1997
Reported in : 1997(3)CTC433; 227ITR544(Mad)
..... family.' (p. 371)it was further held : '(iii) it would be difficult to hold today that property which devolved on a hindu under section 8 of the hindu succession act would be hindu undivided family property in his hands vis-a-vis his own son; that would amount to creating two classes among the heirs mentioned ..... so also in the case of cit v. p. l. karuppan chettiar : 197itr646(sc) , the supreme court, while considering section 8 of the hindu succession act, held that the income from the property inherited by a son on the death of his father was not assessable as the income of the joint family since the ..... the joint property for the time being.' (p. 293) 7. similarly, while considering the provisions of sections 4(1), 8, 19. sch. class i of the hindu succession act, 1956, the supreme court in the case of cwt v. chander sen : 161itr370(sc) held as under : 'held, affirming the decision of the high ..... been given to the settle with immediate effect. muthusamy odayar settled the properties obtained by him in the partition in a settlement deed dated 15-5-1960, under which an extent of 13.10 acres had been settled in favour of his brother. appathurai odayar, and an extent of 14.21 acres ..... the same assessee in the earlier assessment years. it was further submitted that the provisions of section 9(2) of the tamil nadu agricultural income-tax act, 1955 shall not be applicable to the facts of this case. according to the assessee, the lands in the name of the grandmother was a separate .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Mar-19-1997
Reported in : 1997(3)ALT166
..... . the rendering ineffective of judgments or order of competent courts by changing their basis by legislative enactment is a well known pattern of all validating acts. such validating legislation which removes the clauses of ineffectiveness or invalidity of action or proceedings cannot be considered as encroachment on judicial power. the legislature, however, cannot by a bare declaration, without more, directly overrule, reverse or set ..... effect.15. another judgment relied on by the learned govt. pleader in gopal chandra rath's case (5th cited supra) wherein it is held that legislature has power to validate the act by removing the lacuna pointed out by any judgment and also retrospectively, but they cannot merely set aside or override the judgment of the court. in the instant case, the ..... revised from time to time, there will be heavy burden on the state exchequer and the expenditure comes to rs. 78 crores. therefore, the government submits that the act is quite legal and valid and the percentage of maintenance grant fixed under the g.o.ms. no. 329 (sic. 320), dt. 16-9-1994 also equally sustainable.5. the learned senior ..... taken from time to time. the executive policy of the government or the statements of the objects and reasons of the act or ordinance cannot control the actual words used in the legislation. in central bank of india v. their workmen : 1scr200 , the supreme court stated that 'the statement of objects and reasons is not admissible, however, for construing the .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-10-1997
Reported in : AIR1997SC1288; JT1997(4)SC44; (1997)ILLJ1217SC; 1997(2)SCALE670; (1997)10SCC142; 2SCR798
..... shri prithvi cotton mills ltd. and anr. v. broach borough municipality and ors. : 79itr136(sc) a bench of five judges of this court examined the efficacy of a validating act which retrospectively validated the levy of a tax. it said that ordinarily a court holds a tax to be invalidly imposed because the power to tax is wanting or the statute or ..... writ petitions were heard together. by a common judgment and order, a division bench of the bombay high court has dismissed these writ petitions and has upheld the constitutional validity of the said act of 1988 and the scheme of 1989. 9. the present appeal is filed by the appellant-union from the judgment and order of the division bench of the ..... passed, there was no necessity for proceeding with the appeal. as a result, the writ of mandamus issued by the single judge of the calcutta high court remained in tact. the associations of employees filed writ petitions before this court challenging the constitutional validity of the life insurance corporation (modification of settlement) act, 1976. this court said that the real objective of this ..... and maximum value which is arrived at by providing for increments. the second component is dearness allowance which is linked to the all india consumer price index simla series (base 1960 = 100). all public sector enterprises follow the same industrial d.a. pattern. the third component is house rent allowance which is payable at the rate of 30% of the basic .....Tag this Judgment!
Court : Delhi
Decided on : Mar-20-1997
Reported in : AIR1997Delhi267b; ILR1997Delhi22
..... of mammoth ivory. 6. in so far as the two instant petitions are concerned, the points raised in these writ petitions regarding the validity of the amendment act 44 of 1991 are similar to the other writ petitions mentioned above. however, the only point of distinction between these writ petitions and the ..... , : 3scr784 , held that the state has the exclusive right of manufacture and sale of intoxicating liquors. obviously this decision of the supreme court proceeded on the basis that there is no fundamental right in a citizen to trade in or do business in intoxicants. to the same effect is the decision ..... not provide for compensation to the money lender.58. similarly in state of gujarat v. vora saiyedbhai kadarbhai, : 2scr470 , the validity of gujarat rural debtors relief act; 1976, which required the creditors to return to the debtors the properties pledged or mortgaged assecurity with them for their debts, was in question ..... and urgency, how far the restriction is or is not proportionate to the evil and the prevailing conditions at that time. the court cannot proceed on general notion of what is reasonable in the abstract or even on a consideration of what is reasonable from the point of view of the ..... ) and such a prohibition would not fall foul of article 19(1)(g). in narender kumar v. the union of india, : 2scr375 , a question arose as to whether non-ferrous metal control order, 1958 which was issued by the government of india under section 3 of the .....Tag this Judgment!