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Judgment Search Results Home > Cases Phrase: provisions of amendment acts Page 1 of about 183,708 results (0.419 seconds)

Feb 16 1960 (HC)

Shah Ramchand Govindji and Co. and ors. Vs. G.G. Nerkar and ors.

Court : Mumbai

Reported in : AIR1962Bom183; (1960)62BOMLR475; ILR1961Bom282; [1960]11STC837(Bom)

..... of the principal act. and the reason for making this amendment, as stated in the statement of objects ..... instituted under sub-section (2) of section 11 of the act. the legislature, therefore, decided to intervene and enacted the bombay sales tax laws (validating provisions and amendment) act, 1959 (xxii of 1959) to which i will hereafter refer as the amending act. this amending act came into force on 13th april 1959. section 6 of the amending act inserted a new sub-section (3) in section 11-a ..... (2) of section 15. the retrospective operation is given to all proceedings and notices .. .. .. it is evident that the legislature intended by the amendment that in construing and provisions of section 31 of the bombay sales tax act, 1953, the obligation to initiate proceedings within the period not longer than the period prescribed by section 15 will not be implied.'(15) the ..... it can be said to be inconsistent with the provisions of section 11-a, is that the proceeding was begun or that the notice was issued more than three years after the expiry of the relevant period. if, therefore, the validity of any proceeding commenced or notice issued after the act was amended cannot be challenged on this ground it follows .....

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Apr 23 1987 (SC)

H.S. Srinivasa Raghavachar Etc. Etc. Vs. State of Karnataka and ors.

Court : Supreme Court of India

Reported in : AIR1987SC1518; JT1987(3)SC26; 1987(1)SCALE885; (1987)2SCC692; [1987]2SCR1189

..... to enable a landlord whose source of livelihood it was not until then to make it his principal source of maintenance hereafter. we do not think that any provision of the amending act offends the basic structure of the constitution. in regard to the constitution of the tribunal, it was argued that very important questions fell for consideration under section 48a ..... restrictions and conditions specified in sections 31a, 3lb and 31c of the bombay tenancy and agricultural lands act, 1948, as inserted by the bombay tenancy and agricultural lands (amendment) act 1955 (bombay act 13 of 1956), notwithstanding the provisions of the bombay tenancy (suspension of provisions and amendment) act, 1957 (mysore act 13 of 1957).(10c) notwithstanding anything contained in clauses (1) to (10) (both inclusive), or ..... occupant. section 112a provided for the duties of the tahsildar and section 112b provided for the duties of the tribunal. the provision for an appeal from the decision of the court and the further right of revision under the amended act were taken away and there was no right of appeal or revision against the decision of the tribunal. thus, we ..... primarily that of the vires of section 44 of the karnataka land reforms act, 1961 as amended by the karnataka land reforms (amendment) act i of 1974. in order to appreciate the submissions made to us, it will be useful to set out the relevant provisions of the act before it was amended by act i of 1974. section 2(6) as it stood before the .....

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Oct 04 1994 (SC)

Babua Ram and ors. Vs. State of U.P. and anr.

Court : Supreme Court of India

Reported in : JT1994(7)SC377; 1995(4)KarLJ61; 1994(4)SCALE843; (1995)2SCC689; [1994]Supp4SCR148

..... class and comparatively affluent as another class and conferred the rights under section 28-a in favour of the former. discrimination is writ large in section 30 of transitional provisions of amendment act which provided payment of solatium and additional compensation covered by different situations, though the persons interested are same class. section 28a is just and fair and does not ..... tense to certain words and present tense to certain words emphasised hereinbefore would appear to indicate that section 28-a does operate prospectively. having made section 30 of the amendment act (transitional provisions) with retrospective effect some without limitation, others with limited retrospectivity and the third confining only to the award of the collector, and being aware of enacting section 28a, ..... the collector under section 18 or an appeal under section 54 or under articles 132, 133, 136 or unsuccessful etc.'. such is not the language. transitional provisions of section 30 of the amendment act itself discriminates among claimants, in payment of solatium in whose favour award was made by the collector or court etc., as has already been made clear while ..... .p. (c) no. 5514-17/90 etc., dated september 12, 1994, a constitution bench per majority interpreting section 23(la) and section 30 of transitory provisions and the scheme of the amendment act held that section 23(la) does not apply to the award of the collector or civil court made prior to april 30, 1982 and restricted to the cases .....

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Apr 05 1971 (HC)

Gangaram Bangale Vs. Balgouda Patil

Court : Karnataka

Reported in : AIR1972Kant17; AIR1972Mys17

..... & a. l. act are invoked and according to section 31a of ..... 31c of the bombay tenancy and agricultural lands act. 1948 as inserted by the bombay tenancy and agricultural lands (amendment) act. 1955 (bombay act 13 of 1956), notwithstanding the provisions of the bombay tenancy (suspension of provisions and amendment) act. 1957 (mysore act 13 of 1957).' as a result of the provisions of section 16 (10) of the mysore land reforms act, the provisions of section 31a of the b. t. ..... is entitled to take possession is the principal source of income for his maintenance. the provisions of section 34(1) (c) of b. t. & a. l. act and section 31a of the amended act are identical. the provisions of section 34 of the b. t. & a. l. act, 1948 came up for consideration before the high court of bombay in the case of ..... the b. t. & a. l. act the right of a .....

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Feb 18 2008 (HC)

The K.M.C. and anr. Vs. Derby Sales Pvt. Ltd. and ors.

Court : Kolkata

Reported in : (2008)1CALLT437(HC),2008(2)CHN667

..... shall not be available until after the expiry of a period of five years from the date of coming into force of the west bengal premises requisition and control (temporary provisions) (second amendment) act, 1986.14. a bare perusal of section 10b would clearly show that the state government is bound to release from acquisition any property requisitioned on or before the expiry ..... to release from requisition any premises no longer required for a public purpose. however, section 10a and 10b have been added to this act after section 10 by the west bengal premises requisition and control (temporary provisions) (second amendment) act, 1986. the amendment came into force with effect from 31st march, 1987. section 10a provides that an order under sub-section (1) of section 3 ..... of 25 years from the date of such requisition. however, the benefit of the aforesaid provision would not be available until after the expiry of a period of five years from the ..... to the 1st respondent within four weeks from date. while allowing the writ petition the learned single judge concluded as under:6. that in view of the provisions in section 10b of the 1947 act, the state government was under the unqualified obligation to release property on or before the expiration of 25 years from the date of requisition.7. that the .....

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Feb 09 2009 (HC)

Director of Income Tax (international) Taxation Vs. Oman International ...

Court : Mumbai

Reported in : 2009(5)BomCR416; (2009)223CTR(Bom)382; [2009]313ITR128(Bom); [2009]184TAXMAN314(Bom)

..... order to eliminate the disputes in the matter of determining the year in which a bad debt can be allowed and also to rationalise the provisions, the amending act, 1987 has amended clause (vii) of sub-section (1) and clause (i) of sub-section (2) of the section to provide that the claim ..... this had led to disputes. in order to avoid such disputes, the provisions were amended with effect from 1st april, 1989. a circular was issued explaining the provisions of the direct tax laws (amendment) act, 1987 by which the provisions of section 36 were amended. now the deduction is allowable in the year in which the amount ..... also brings about a certainty in respect of which the debt is written off as a bad debt. the provision of the act which consolidated the law before the amendment read as under:subject to the provisions of sub-section (2), the amount of any debt, or part thereof, which is established to have ..... assessee must do is to be prima facie satisfied based on the information available that the debt is bad and that would be sufficient requirement of the amended provisions.12. our attention was invited to the judgment of the madras high court in south india surgical co. ltd. v. assistant commissioner of income-tax ..... a bad debt, is an evidence on the part of the assessee with whom the information rests and is a sufficient requirement of the amended provision.the minority judgment on the other hand took a view that mere writing off of the debt is not sufficient for claiming a deduction under .....

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Oct 20 2006 (HC)

Bharat Petroleum Corporation Ltd. Vs. Precious Finance Investment Pvt. ...

Court : Mumbai

Reported in : 2006(6)ALLMR771; 2006(6)BomCR510

..... of civil cases'. the supreme court in salem advocate bar association's (supra) had an occasion to consider the constitutional validity of all the provisions in amendment act of 2002, wherein in paragraph 26 of the judgment it has held, insofar as order 6 rule 17 is concerned, as follows: 26. order ..... 6 rule 17 of the code deals with amendment of pleadings. by amendment act 46 of 1999, this provision was deleted. it has again been restored by amendment act, 22 of 2002 but with an added proviso to prevent application for amendment being allowed after the trial has commenced unless the court comes to ..... in controversy raised between the parties. this provision confers wide power and unfettered discretion on the court to allow amendment of pleadings to the party in such manner and on such terms as it appears to the court as just and proper. by the amendment act of 2002, the proviso has been added ..... make brief reference to the background against which proviso to rule 17 has been inserted. after 1976, the cpc was amended by the code of civil procedure (amendment) act, 1999 (for short 'amendment act of 1999) with a view to cutting short the delay in disposal of suits. after its enactment there was stiff ..... trial court has committed gross error of law in holding that the principles laid down by the supreme court or high courts prior to the amendment act of 2002, which came in force on 1.7.2002, cannot be applied or taken recourse to while dealing with the application under order .....

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Aug 06 2008 (HC)

Ballarpur Paper Industries, a Company Registered Under the Indian Comp ...

Court : Mumbai

Reported in : 2008(6)ALLMR396; 2008(6)BomCR634; (2008)110BOMLR2741

..... is clear, there is no case of any interpretation or construction. as the law is clear and explicit, the demand of respondents is without authority of law as the provisions of amended act nowhere permit the respondents to collect such tax/duty from the petitioner on the amount of expenses incurred by them as done in the present case. in totality, we are ..... . it is contrary even to the directives issued by the state government. the levy of 25% on the project cost is impermissible and not within the scope of the amended act. the provisions as referred to above, nowhere permit the respondents to charge or levy such taxes for such connections, which are provided free of costs and/or without collecting any subsequent and ..... said demand by explaining their position and resisted the reasoning for the said demand and, therefore, ultimately filed the present petition.10. the said amended act/ordinance of 1992 is now act no. x of 1993. the relevant provisions of the act are as under:section 2(a-2) 'antenna' means an apparatus which receives television signals which enable viewers to tune into transmissions including ..... of 1998 was not available except a circular and demand as made, which was contrary to then existing scheme of the amended act. therefore, in october-1992 when the expenditure incurred by the petitioner, there was no provision/no ordinance, which would have permitted the respondents to levy such tax of 25% on the actual expenses incurred, as claimed.16. in view of .....

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Nov 16 2007 (HC)

M. Prithviraj S/O Late Parvathamma N and ors. Vs. Smt. Leelamma N. W/O ...

Court : Karnataka

Reported in : ILR2009KAR3612; 2008(4)KCCR2333(DB)

..... enacted as far back in 1987 by the state of andhra pradesh. the succession having opened in 1989, evidently, the provisions of amendment act. 2005 would have no application. sub-section (1) of section 6 of the act governs the law relating to succession on the death of a coparcener in the event the heirs are only male descendants. but, proviso heirs appended to ..... parvathamma, neelamma and kamalamma and the only son dinesh and each one of them are entitled to equal share in the half share of late k. doddananjundaiah. therefore the amended provisions of hindu succession act, 2005 are not applicable to the facts of this case since the succession had already opened in the year 1969 on the demise of k. doddananjundaiah.20. the ..... that deceased defendant no. 4 - dinesh as the legitimate son of k. doddananjundaiah and yashodamma.18. the contention of learned counsel for the plaintiffs that as per the amended provisions of hindu succession act which came into effect on 9.9.2005, the three daughters of k. doddananjundaiah through his first wife will become co-parcenors and entitled for equal share with the ..... the plaintiffs. the supreme court in sheela devi and ors. v. lal chand and anr. 2007 (2) civil l.j. 364 while dealing with the amended hindu succession act, 2005, it is held as under:the act indisputably would prevail over old hindu law. we may notice that the parliament, with a view to confer right upon the female heirs, even in relation .....

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Mar 02 2007 (HC)

Smt. Manjula Devi Widow of Awadhesh Kumar Mishra, Vs. Commercial Motor ...

Court : Allahabad

Reported in : 2008ACJ1624; AIR2007All122; 2007(2)AWC2050

..... an obligation to pay an additional amount by way of compensation has been imposed. such an obligation did not exist prior to the enactment of the said provisions by the amending act. if the said provision is applied to the acquisition proceedings which commenced prior to its enactment and an additional obligation in the matter of payment of compensation is imposed for such ..... the clauses [(a)and (b)] of sub-section (1) of section 30 cover proceedings for acquisition which were pending on the date of the commencement of the amending act and to which the provisions of section 23(1-a) have been made applicable by virtue of section 30(1). if section 23(1-a), independently of section 30(1), is applicable ..... to draw inference as to the intended transitional arrangement by interpretation. but at the same time failure to contain any transitional provisions under amending act to the effect that as to when and how the amendment would apply, it seems to us that amended provisions are not necessarily dealing with substantive rights. at this juncture, it is necessary to point out that substantive law means ..... the hon'ble apex court has occasion to consider the impact and implication of section 23 (1 a) inserted by amendment act 68 of 1984 in land acquisition act in respect of acquisition proceedings initiated prior to commencement of amendment act whereby the provision relating payment of additional amount of compensation under section(1a) of section 23 apart from market value of the land acquired .....

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