Court : Mumbai
Reported in : AIR1962Bom183; (1960)62BOMLR475; ILR1961Bom282; 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 .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1987SC1518; JT1987(3)SC26; 1987(1)SCALE885; (1987)2SCC692; 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 .....Tag this Judgment!
Court : Supreme Court of India
Reported in : JT1994(7)SC377; 1995(4)KarLJ61; 1994(4)SCALE843; (1995)2SCC689; 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 .....Tag this Judgment!
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 .....Tag this Judgment!
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 .....Tag this Judgment!
Court : Mumbai
Reported in : 2009(5)BomCR416; (2009)223CTR(Bom)382; 313ITR128(Bom); 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 .....Tag this Judgment!
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 .....Tag this Judgment!
Court : Allahabad
Reported in : 2005(4)AWC3745; 2005(4)ESC2489
..... 'ble supreme court in the case of azeez basha, : 1scr833 , is no more a good law in view of the change effected in the statutory provisions, vide amending act 62 of 1981?(ii) whether the provisions of act 62 of 1981 especially section 2(1) and 5(2) are retrospective in nature and have the effect of declaring aligarh muslim university as a minority ..... , 8, 9, 10 and 13 of the aforesaid judgment deal with various provisions of the act of 1920. paras 14 to 16 deal with the amendments made in the aforesaid act by amending act of 1951. para 17 deals with the amendments made in the act of 1920 by amending act of 1965. after noticing the aforesaid statutory provisions the hon'ble supreme court has held as follows :'(18) the contention ..... of the petitioners is that by these drastic amendments in 1965 the muslim minority was deprived of ..... of list i of vllth schedule to the constitution of india and therefore the competence of the parliament to enact a provision like section 2(1) and 5(2)(c) cannot be questioned on the ground of legislative competence. the amending act of 1981 has been enforced to fulfil the fundamental rights of muslims, who were in minority in the undivided country prior .....Tag this Judgment!
Court : Gujarat
Reported in : (1986)2GLR1024
..... , as well as the earlier decision relied upon by the counsel for the petitioner, are not at all relevant for the purpose of deciding the question as to whether the provisions of amended act no. 7 of 1985 would apply to the pending proceedings or not.24. counsel for the petitioner has relied upon a decision of the supreme court in the case ..... there was hardship to the tenant, it was for the legislature to relieve him from the hardship.(5) thereafter the legislature has stepped in and has amended the provisions of section 12(3)(b), by amending act no. 7 of 1985.15. thus it should be clear that the intention of the legislature was to see that the court is not deprived of its ..... of the legislature was to see that the amending provision be made applicable to the pending proceedings also.27. in the instant case, there is no dispute with regard to the fact that the tenant has already deposited the entire arrears and has continued to deposit the same. once it is held that the amending act, applies to pending proceedings also, the question, whether ..... as the provisions of section 12(3)(b) are concerned, there are three to four stages in the history of legislation:1. period after the enactment of transfer of property act but before the enactment of rent legislation.2. rent legislation. period of rent legislation after 1953 and up to act no. 7 of 1985.3. period subsequent to the aforesaid amendment act no. 7 .....Tag this Judgment!
Court : Karnataka Dharwad
..... the grievance of the petitioners that pursuant to the same, second respondent has issued circulars to the institutions/colleges where the petitioners are working to implement the provisions of amended act and accordingly re-fix their salaries by excluding the non-grant period and as such, these institutions/colleges are making attempts to re-fix the salaries of ..... will be the same as those applicable for corresponding category of employees in any state institutions, same cannot be whittled down by the amending act that too, retrospectively and particularly when the provisions of existing act has been interpreted by the courts to the benefit of the petitioners and as such, taking away the benefit accrued by such ..... judicial power which cannot be encroached upon, by a legislature under our constitution. 32. in the instant case, the haryana state legislature, by the amendment act of 1981, has not made any provision to include the lands and immovable properties the subject of the civil court's decrees, in shamilat dehso as to bring them within the ..... properties are recognized are unconstitutional, requires to be upheld. consequently, the provisions of the amendment act of 1981, insofar as they are intended to operate retrospectively for nullifying the adjudications made by civil courts prior to that amendment act are invalid, inoperative and unconstitutional. however, the provisions in the amendment act of 1981, can undoubtedly operate prospectively for adjudicating upon claims to .....Tag this Judgment!