Court : Supreme Court of India
Reported in : AIR1959SC519; 1959Supp(1)SCC748; Supp1SCR748
..... like raiyats or under-raiyats, and then they added, by way of further emphasizing their intention, the expression 'other intermediary', thus, clearly showing that the enumeration of intermediaries was only illustrative and not exhaustive. if the makers of the constitution have, thus, shown their intention of saving all laws of agrarian reform, ..... the judgment of the full bench on this part of the case is based entirely upon the definition of an estate, as contained in the punjab land revenue act, set about above. it has not stopped to consider the further question why a holding, which is a share or a portion of an ..... estate, as defined in the punjab act, should not partake of the characteristics of an estate. keeping in view the background of the legislative history and the objective of the legislation, ..... it is necessary to state the conflict of views in that high court itself. in the case of bhagirath ram chand v. state of punjab , the validity of the very act impugned before us, was challenged on grounds based upon articles 14, 19 and 31 of the constitution. the learned judges constituting the full ..... , any janmam right'. it is common ground that we have to turn to the definition of an estate, as contained in the punjab land-revenue act xvii of 1887. section 3(1) of that act has the following definition :- '(1) 'estate' means any area - (a) for which a separate record-of-rights has been .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2005SC3708; 2005(4)CTC762; JT2005(8)SC203; (2005)12SCC1
..... in council to make laws relating to regulation of mine and mineral development. pursuant to or in furtherance of the said power, mines and minerals (development and regulation) act, 1948 was enacted; in terms of section 4 whereof mining operation could be carried out only under a licence or lease to be granted in the manner prescribed under the rules ..... lower grade tenants, like raiyats or under-raiyats, and then they added, by way of further emphasizing their intention, the expression 'other intermediary', thus, clearly showing that the enumeration of intermediaries was only illustrative and not exhaustive. if the makers of the constitution have, thus, shown their intention of saving all laws of agrarian reform, dealing with the ..... imposed upon a bhumidhar by or thereunder:'(a) a proprietor holding sir or khudkasht land a proprietor's grove holder, an occupancy tenant under section 5 of the punjab tenancy act, 1887, paying rent at revenue rates or a person holding land under patta dawami or istamrari with rights of transfer by sale, who are declared bhumidhars on the ..... ltd. : 1scr951, relied upon by the additional solicitor general, is not applicable.punjab land revenue act and delhi land reforms act:33. the lands in question indisputably were governed by the punjab land revenue act, 1887 and the punjab tenants (security of tenure) act, 1950. the punjab land revenue act 1887 is still applicable save and except those provisions which are inconsistent with the provisions of .....Tag this Judgment!
Court : Mumbai Goa
..... be applied for receipts by way of brokerage, commission, rent, charges all of which form a class and that class is not exhausted by enumeration of the words as it is followed by the words of a similar nature. this test of being independent of exports has no application to ..... specified incomes falling under section 28 of the act as it is separated by a disjunctive from the other words which have been enumerated and such words form a class which is not exhausted by the receipts specified in clause (baa) of ..... included in the turnover of the appellant and the decision of the apex court in punjab stainless steel (supra) would have no application in the present facts . however, it was contended by the appellant that on account of having included ..... the assessee for exports. therefore, the profits of such activity would be included in the profits of the business. we find in this case, unlike punjab stainless steel (supra) extraction of ore is an activity in which the appellant is engaged and therefore, any amount received for extraction would certainly be ..... turn over nor of its profits. mr. pardiwala, learned counsel for the appellant placed reliance upon the decision of the apex court in cit vs. punjab stainless steel industries reported in 307 elt 214, wherein the supreme court held that the word ??turnover ? would only mean the sales proceeds received in .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1960Cal646,66CWN304
..... raiyats' or 'under raiyats', and then they added, by way ot further emphasising their intention the expression 'other intermediary', thus clearly showing that the enumeration of intermediaries was only illustrative and not exhaustive. if the makers of the constitution have, thus shown their intention of saving all laws of agrarian ..... lessees and sub-lessees. queen v. commissioner of inland revenue, (1891) 60 lj qb 376 at pp. 378-380. these principles have been enumerated in craies on statute laws, 5th edn pages 197-200. the learned author points out that the practice oi; inserting an interpretation clause in a statute ..... justice james in (1881) 17 ch. d 746 at p. 756). in east end dwellings co. ltd. v. finsbury borough council, (1952) ac 109 lord asquith while dealing with the provision of the town and county planning act, 1947 made a reference to the same principles and observed as follows: 'if ..... do away with intermediaries and to establish direct relationship between the state and the tillers of the soil.19. in atma ram v. state of punjab, : air1959sc519 sinha j. (as he then was) states as follows, regarding the meaning of the words 'any estate or of any ..... is not necessary for me to go in detail into all these acts, rules and regulations. roughly speaking, the argument is as follows: under these acts and rules, the more prominent amongst them being (i) mines and minerals (regulations and development) act, 1948, (ii) mineral concession rules 1949 (in) mining leases (modification of .....Tag this Judgment!
Court : Delhi
Reported in : 8(1972)DLT238
..... amendment is to be. the amendment can be in terms of any or some of the clauses contained in sub-section (1) of section 126. the enumeration contained in clauses (a) to (g) by itself clarifies that the notice will have to state the reasons for proposing the particular amendment. unless such ..... hearing of the appeal. it was in paragraph 8 of the plaint that the plaintiffs-appellants enumerated that grounds on the basis whereof they contended that they were not liable to pay the property tax demanded by the defendants. it is ground (e ..... for which it was intended to increase the rateable value. (9) the legality and competence of a notice issued under section 67(1) or the punjab municipal act of 1911, which provision was similar to section 126 with which i am dealing, came in for consideration before a division bench of this court ..... company had sub-let the premises to various tenants and were realizing rent and that they fell within the definition of 'owner' as contained in the act. in paragraphs of the written statement the same plea was repeated. the parties went to trial on the following issues :- '(1)whether the plaintiffs are ..... government and the property was not liable to property-tax and that they had also preferred an appeal under section 169 of the delhi municipal corporation act, which was later on dismissed as withdrawn because they did not deposit the amount of tax, the depositing whereof would have entitled them to the .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : 148STC398(AP)
..... used as absorbents of moisture in paper manufacturing units, held that all varieties of cotton, woollen or silken textiles falling under item xxx of schedule b of the punjab general sales tax act, 1948 are exempt from tax. the authorities including the tribunal rejected the claim on the ground that the dryer felts were textiles within the meaning of item xxx of schedule ..... machines would fall under the category of 'consumer electronic product' as referred to in g.o. ms. no. 520, revenue, dated july 20, 1988. though washing machines are not specifically enumerated under the said list of electronics commission, but the court after referring to the definition of the expression 'electronic goods' and also the mode of functioning of the automatic washing ..... purpose for which they are intended. further, the state government which issued the orders granting concessional rate of tax itself issued a clarificatory memo adopting the items that are enumerated by the electronics commission for the purpose of extending the benefit of concessional rate of tax treating those items as items falling within the purview of the orders issued by ..... as to its user or the principle on which it is functioning. the necessity as to the nature of functioning would arise only when a particular item was not specifically enumerated in the list. admittedly, the plastic film capacitor, which is under consideration, was specifically referred to under item 13.39 of the list prepared by the electronics commission, which .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1955SC661; 2SCR603; 6STC446(SC)
..... future goods by description, then, if the goods are actually produced in mysore at any time after the contract of sale or purchase in respect thereof was made. 217. east punjab general sales-tax act, 1948. 218. 'sale' means any transfer of property in goods for cash or deferred payment or other valuable consideration............ * * * *219. explanation 2 : notwithstanding anything to the contrary in the ..... judicial decisions referred to in the dissenting judgment in the state of travancore-cochin v. shanmugha vilas cashew nut factory (supra) at pp. 81 and 82 and the case of east end dwellings co. ltd. v. finsbury borough council l.r. 1952 a.c. 109 clearly indicate that a legal fiction is to be limited to the purpose for which it was ..... trade and commerce within its territory. there was no entry relating to trade and commerce among the provinces though several topics relating to inter-state trade and commerce were specifically enumerated in list i. nor was there any provision for regulating inter-state commerce though under section 297 some restrictions were placed on the powers of the provincial legislature with reference ..... the legal consequence of the fictional shifting of the situs. it will be useful in this connection to quote what lord asquith observed in dealing with a similar contention in east end dwellings co. ltd. v. finsbury borough council  a.c. 109. 'if you are bidden to treat an imaginary state of affairs as real, you must surely, unless prohibited, from .....Tag this Judgment!
Court : Supreme Court of India
..... an earlier decision of this court in devi das gopal krishnan & ors v. state of punjab & ors33 wherein k. subba rao, cj.speaking for the court had struck down section 5 of the east punjab general sales tax act, 1948 which had empowered the state government to fix rate of tax to such rate as it ..... deemed fit, as bad and unconstitutional observing that the needs of the state and the purposes of the act did not provide sufficient guidance for fixing ..... in currency urged that as a result of the substitution of the coinage, there was a change in tax imposed under the mysore sales tax act 1948 which could have been effectuated only by passing a money bill under articles 198, 199 and 207 of the constitution. rejecting this submission, the ..... was brought to our notice is that there has been an imposition of a short tenure of three years for the members of the tribunals as enumerated in the schedule of tribunals rules, 2017. a short tenure, coupled with provision of routine suspensions pending enquiry and lack of immunity thereof increases the ..... c26tracing the origin and evolution of money bills, thomas erskine may in ?the treatise on the law, privileges, proceedings and usage of parliament?17 dwells on the relationship between the house of commons and house of lords in britain in regard to their powers of taxation and on matters of national .....Tag this Judgment!
Court : Mumbai
Reported in : AIR1972Bom46; (1971)73BOMLR140; ILR1972Bom30; 1971MhLJ369
..... is used here.55.in labhu ram v. ram parkash, the court was considering the word requires' in section 13(3)(a)(iii) of the east punjab urban rent restriction act (3 of 1949). at p. 103 the learned judge observed that the word 'required' could not be held as synonymous of 'desire'. 'required ..... to do and one of the grounds mentioned in that schedule is established. even if the landlord under one of those grounds reasonably requires the dwelling house for occupation as a residence, the court must consider it reasonable to make an order or give judgment for the recovery of possession. ..... there is another decision which also is given while interpreting the words 'requires' and 'bona fide' under the west bengal premises rent control(temporary provision) act (38) of 1948. p. b. mukharji, j. at p. 251 observes as follows :-'although the word 'reasonably' does not appear in the statute, questions of ..... , c. j. was considering a case under section 29 read with s. 43 - d (1) of the bombay tenancy act, 1948. under section 43 - d (1) of the bombay tenancy act, the landlord may terminate the tenancy of a tenant if he bona fide requires the land for any non - agricultural purpose. ..... to his submission the discrimination is wholly arbitrary and inconsistent with the known object of the rent act. before i consider the criticism levelled against the impugned provision of the rent act, i would first enumerate the recognised tests or guidelines which are laid down by the supreme court. it is well settled .....Tag this Judgment!
Court : Orissa
Reported in : AIR1983Ori210
..... two mutually exclusive jurisdictions are wide enough to bring a particular power within either, recourse must be had to the context and the scheme of the act.........'in the case of ralla ram v. province of east punjab, air 1949 fc 81, fazal ali, j. said:--'.........if a tax is to be levied on property, it will not be irrational to correlate it ..... in list iii; and section 100(3) gave the provincial legislature, subject to sections 100 (1) and (2), exclusive power to legislate in respect of matters in list ii. such enumeration of powers was made with a view to reducing litigation arising from overlapping powers. the lists were, in fact supremely well drawn and disputes of substance have presented no insuperable ..... control of the union.'the only difference between the entries of the 1935 act and, the constitution is in the deletion of 'oilfields' from the entries and that the declaration must be made by parliament. in 1948, the legislative assembly enacted the mines and minerals (regulation and development) act, 1948. the said act made provisions for regulation of mines and oilfields and for development of ..... mines. in 1957, the parliament enacted the central act of 1957. it came into force on 1-6-1958. it made an amendment .....Tag this Judgment!