Court : Mumbai
Decided on : Sep-25-1962
Reported in : AIR1964Bom200; (1963)65BOMLR627; ILR1963Bom478
..... inclusion of the liberal profession into the four corners of industrial law.'then in paragraph r3 their lordships referred to the observations of isaacs and rich jj. in the federated municipal and shire councils employees union etc. v. lord mayor, alderman, councillors and citizens of melbourne, (1918) 26 clr 508 and quoted a passage in which the following is to ..... of the statute. our attention is invited in support of this proposition to the decision of the privy council in m. and s. m. ely. co. ltd. v. bezwada municipality where it is observed that where the language of the main enactment is clear and unambiguous, a proviso can have no repercussion on the interpretation of the main enactment, so ..... the business, trade or profession is carried on. the respondents have also relied on a decision of the punjab high court where the punjab shops and establishments act came to be examined. that ease is reported in dr. p. a. paul v. state of punjab . under the punjab act the definition of 'commerciat establishment' is given in the following terms in section 2(i)(iv):' ' ..... , residential hotels, restaurants, eating houses, theatres and other places of public amusement and entertainment and also other esta-'blishments. section 2 gives statutory definitions of several expressions used in the act. in particular the definitions of 'commercial establishment', 'employer', 'shop', will need a careful examination. as already stated, section 7 requires the employer of every establishment to send to .....Tag this Judgment!
Court : Mumbai
Decided on : Dec-05-1962
Reported in : AIR1963Bom254; (1963)65BOMLR131; 1963CriLJ603; ILR1963Bom115
..... pointed out, judicially subordinate to the high court. therefore, if a contempt is committed of the chief judge as a persona designata under the municipal act, it is open to the high court to take cognizance of it and to take action against the person who committed that contempt as if ..... the high court of a contempt committed of the chief judge of the small causes court as a persona designata under the city of bombay municipal act, 1388, and this court held that it is open to the high court to take cognizance of it and take action against the person ..... mentioned elsewhere. coke on littleton and stroud defined the word 'court' 'as a place where justice is judicially administered. section 3 of the indian evidence act defines 'court' as follows :'court' includes all judges and magistrates, and all persons, except arbitrators, legally authorised to take evidence.'section 19 of the indian ..... of mr. rane that ihe authority under the payment of wages act is a court because it gives an authoritative and binding decision after a judicial hearing. in support of his contention mr. rane places reliance on virindar kumar satyawadi v. state of punjab [1956) scj 138 : air 1955 sc 153 and brajnandan ..... sinha v. jyoti narain : 1956crilj156 .10. now, the word 'court' has not been defined in the contempt of courts act. it would, therefore, be useful to refer to tha definitions of .....Tag this Judgment!
Court : Kolkata
Decided on : May-14-1962
Reported in : AIR1963Cal392,67CWN22,48ITR31(Cal)
..... even though the amount does not become certain before the taking of accounts. the facts there were as follows: an insurance committee acting under the national insurance acts, 1911 and 1913, and the regulations made thereunder, entered into an agreement with the panel doctors of their districts by which the whole ..... they are not 'debts owed' and could not be deducted by the assessee for computation of his net wealth under the act. similarly, a tax due to the municipality by a property owner in respect of further instalments cannot be deducted. bills of exchange, payable not at site and which have ..... in the meaning of the two expressions 'liability to tax' and 'debt owed.' under the provisions of section 10(4) of the income-tax act, income-tax is generally not deductible as a-business expense but taxes which are payable irrespective of any profits being earned, are admissible allowance under ..... on behalf of the court, in the case of jabed v. taher : air1941cal639 that a debt must be a specified and ascertained sum. under the said act in another case, viz., noor mea v. noakhali nath bank, ltd. : air1939cal298 , the words 'debt owing' and 'liabilities' were explained by this ..... lord dunedin his lordship said 'in india these well considered pronouncements are accepted without reservation as laying down the true principles of taxation under the income-tax act.'14. the above statement of law was amplified by the supreme court in chatturam horiram ltd. v. commissioner of income-tax, b. and o. .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-17-1962
Reported in : AIR1963Cal225
..... follows: in november, 1936 the corporation of calcutta recovered seven preliminary charge decrees against the repondents or their predecessors, for consolidated rates under the calcutta municipal act. these decrees were made final sometime in september, 1937 and they were put into execution in march, 1940. in 1942, two of the judgment ..... for the civil court to determine in the last resort the limits of the powers of a court of special jurisdiction .....'sir ashutosh held in giridih municipality v. suresh chandra mozumdar, ilr 35 cal 859, that the civil court was caned upon to see whether the authorities possessed of limited jurisdiction ..... to be considered. thereupon, there was an appeal to this court. one of the points raised was that the decrees in question being admittedly for municipal rates, the board's award in respect of them was without jurisdiction. mookerjee, j. said as follows:'on the first question, the amended section ..... by the legislature is the true depository of the legislative intent -- to be construed in the light of the general purpose and object of the act (darsan singh v. state of punjab : 1953crilj525 and popatlal shah v. state of madras, 1953 s c r 677 (683) : (air 1953 s c 214 [276)).(7) ..... when another construction is possible and yet consistent with the purpose and meaning of the act as a whole, i have adopted the said construction. .....Tag this Judgment!
Court : Mumbai
Decided on : Jan-30-1962
Reported in : 45ITR257(Bom)
..... ' as occurring in section 195 were cited with approval in nanchand shivchand, in re in which a district judge hearing an election petition under section 22 of the bombay district municipalities act was held to be a court within the meaning of section 195(1) (b), criminal procedure code wide meaning to the word 'court' has also been given in other cases. in queen ..... pashvir patel, is no longer good law.mr. gupte, who appears for the respondent, has referred to the decision of the supreme court in virindar kumar satyawadi v. state of punjab. in that case it was held that a returning officer deciding on the validity of a nomination paper under section 36 of the representation of the people ..... exclusively empowered to decide them. see, for example, the city of bombay revenue act and the revenue code of oudh, the united provinces and the punjab (u. p. act ii of 1901, sections 59-62; u. p. act iii of 1901, section 189 et seq.; oudh act xxii of 1886, section 109; punjab act xvi of 1887, section 101). speaking generally, revenue questions are removed from the ..... taken in in re nataraja iyer in which it was held that a divisional officer hearing appeals under the income-tax act (ii of 1886) was a court. in merchant flour mills co. ltd. v. commissioner of income-tax the punjab high court held that an assistant commissioner of income-tax is a revenue court for the purposes of the court fees .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : May-01-1962
Reported in : AIR1963P& H56
..... arbitrator has allowed interest at the rate of 4% to the licensee, but the licensee claims under second proviso to section 4 of the pun-jab electricity act, 1939 (punjab act no. 6 of 1939), interest at one per cent. above the reserve bank rate. but the reserve bank rate was not given to the arbitrator. ..... constituted such misconduct as would entitle the court to refuse to accept the award. no such thing has happened in the present case. in buta v. municipal committee of lahore, ilr 29 cal 854 (pc), the privy council held that an award was not invalid by reason of one of the arbitrators having employed ..... did not agree to that. on march 25, 1954, the state government issued notification appointing shri. d. d. dhawan, a former judge of the punjab high court, to act as the sole arbitrator in the dispute between it and the licensee. a copy of it is exhibit p. w. 3/6. it appears from ..... on the award shall be borne by the parties equally. 2. on november 16, 1956, the licensee made an application under section 14 of the arbitration act, 1940 (act no. 10 of 1940), for the filing of the award in court. the award having been filed, the licensee raised a number of objections to the ..... it was pointed out that an arbitrator may delegate to a third person performance of acts of a ministerial character. this has been followed in shaikh muhammad khafil v. shaikh abdul rahim, ilr 4 pat 670: (air 1925 pat 810), and the municipal committee of ahmedabad v. ravjibhai bharat, ilr 59 bom 268: (air 1935 bom .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : May-02-1962
Reported in : AIR1963P& H28; 14STC252(P& H)
..... of another remedy does not affect the jurisdiction of the court to issue a writ; but, is observed by this court in rashid ahmed v. municipal board, kairana, air 1950 sc 163, the existence of an dequate legal remedy is a thing to be taken into consideration in the matter of ..... petitions. 2. the petitioner is a hindu undivided family firm carrying on sarafa business at ludhiana and is registered as a dealer under the east punjab general sales tax act no. 46 of 1943. the business of this firm, according to the writ petition, consists of, inter alia, the sale and purchase of ..... by the firm are either resold in the same form or converted into pure gold after removing the alloy. on 19-4-1958 the punjab general sales tax (amendment) act no. 7 of 1958 was promulgated by means of which inter alia the terms 'dealer' and 'turnover' were amended and the definition of ..... state of bombay v. united motors (india) ltd. air 1953 sc 252 expressed similar views. indeed, this court also took the same view in the punjab woollen textile mills v. assessing authority sales tax, ilr (1960) 1 punj 763. the correct legal position which seems to emerge from the authorities mentioned ..... 2(ff) because it is with reference to the language of this definition that the cogency and strength of the rival contentions has to be weighed. '2. definitions;-- in this act, unless there la anything, repugnant in the subject or context:-- * * * * * * * * * * (ff). 'purchase' with its grammatical and cognate expressions, means the .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Jul-18-1962
Reported in : AIR1963P& H175; 1963CriLJ475
..... c. there is clear declaration by the accused signed by him that he had sold 12 chhatanks of cow's milk to the municipal food inspector under section 11 of the act. in the other set of documents also there is a clear mention that the milk that was taken by the food inspector was ..... receipts it is clearly stated that the milk was cow's milk.3. these receipts are signed by basakhi ram, mangal singh daroga and shri sant ram municipal commissioner. it may be mentioned that mangal singh daroga is attached to the food inspector. there are also two receipts by basakhi ram in the sum ..... basakhi ram under section 16(1)(a) read with section 7(i) of the prevention of food adulteration act, 1954, -- hereinafter called the act.2. two complaints were lodged by the food inspector shri prem chand of the municipal committee, ambala city, with regard to one incident. on the 10th of may, 1959, at 5-30 ..... 20th of june, 1959, with an offence under section 16(1) of the act. the accused pleaded not guilty to the charge and claimed to be tried.5. in evidence the food inspector, his daroga mangal singh and the municipal commissioner sant ram were examined by the prosecution and in addition the judgment showing ..... cow's milk and the price that was received by the accused was for cow-milk. the accused admitted having signed these documents. moreover, we have the evidence of shri sant ram, municipal .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Mar-27-1962
Reported in : AIR1962P& H524
..... possession from this shop samples of synthetic vinegar. these were sent to the public analyst and as stated in the complaint filed by the municipal prosecutor of the municipal corporation, delhi, the samples were found to be adulterated and the following adulteration is alleged to have been found:'the sample is adulterated and ..... matter. thus the division bench judgment air 1957 punj 56, is no authority for the proposition that in every case of a prosecution under the act it is not necessary for the public analyst to state the exact quantity of foreign substance present in the sample sent to him. when the foreign ..... him and its application to the facts of these cases.(5) the term 'adulterated' is defined in clause (i) of section 2 of the act that an article of food shall be deemed to be adulterated inter alia if it contains any poisonous or other ingredient which renders it injurious to health ..... to state the quantity.(7) there is another aspect of the case. under sub-section (2) of section 13 of the act, after the institution of a prosecution under this act the accused vendor or the complainant may, on payment of the prescribed fee, make an application to the court for sending part ..... -d of 1961), have been filed by the municipal corporation, delhi, against the acquittal of the respondents on charges under section 7 read with section 16 of the prevention of food adulteration act, 1954, (act no. 37 of 1954), hereinafter to be referred to as the act.(2) it will be convenient to dispose of .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-23-1962
Reported in : AIR1963SC222; 2SCR353
..... would not be prohibited by any fair construction of the 14th amendment. it would not be based on any respect of persons or classes, but on municipal considerations alone, and a regard to the welfare of all classes within the particular territory or jurisdiction.' 25. in the state of madhya pradesh v. ..... the one hand and the other banks on the other and (ii) that after the merger of the pepsu union in the state of punjab under the states reorganisation act, 1926, there is discrimination between the law as administered in the territories of the erstwhile pepsu union on the one hand and in ..... of madhya pradesh v. g.c. mandawar : (1954)iillj673sc . and if after reorganisation of states and integration of the pepsu union in the state of punjab, different laws apply to different parts of the state, that is due to historical reasons, and that has always been recognised as a proper basis of classification ..... nabha, patiala, kalsia, and nalagarh entered into an agreement referred to as 'the covenant' for the establishment of a new state called the patiala and east punjab states union or more briefly 'the pepsu union' comprehending the territories of their respective states with a common executive, legislature and judiciary. article iii provides for the ..... venkatarama aiyar, j. 1. the appellants are a joint hindu family firm which has been carrying on business since 1911 in grains, dal, cereals, cotton ginning and pressing, oil manufacture and the like, at a place called lehragaga in what was once .....Tag this Judgment!