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Judgment Search Results Home > Cases Phrase: the indian forest east punjab amendment act 1948 Page 1 of about 2,857 results (0.207 seconds)

Apr 10 1967 (SC)

Devi Das Gopal Krishnan and ors. Vs. State of Punjab and ors.

Court : Supreme Court of India

Reported in : AIR1967SC1895; [1967]3SCR557; [1967]20STC430(SC)

..... earlier section 5 which was not in existence. now under the east punjab general sales tax (second amendment) act, 1952 (act no. 19 of 1952) section 5 of the east punjab general sales tax act, 1948 was amended. section 2 of the said amending act says : 'in sub-section (1) of section 5 of the east punjab general sales tax act, 1948, after the word 'rates' the following words shall be inserted and shall be deemed ..... mortagage, hypothecation, charge or pledge.' 36. the first limb of the argument is that the definition of 'purchase' is more comprehensive than the definition of 'sale' under the indian sale of goods act and, therefore, the state legislature was incompetent to make a law under entry 'sale or purchase' in list ii of the 7th schedule to the constitution. the constitutional position ..... ]59itr767(sc) that the charging section for the purpose of income-tax was section 3 of the indian income-tax act, 1922, and annual finance acts only gave the rate for quantifying the tax. section 3 of the said income-tax act read : 'where any central act enacts that income-tax shall be charged for any year at any rate or rates, tax at that ..... the said ingredients both in common law and under the indian contract act.'price' has been defined in the sales of goods act to mean money consideration for the sale of goods : see s. 2(10) of the indian sale of goods act. it will, therefore, be seen that the definition of 'purchase' in the act prima facie appears to be wider in scope than 'sale .....

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Dec 06 1968 (HC)

M.M. Ispahani Ltd. Vs. Commissioner of Income-tax (Central) and anr.

Court : Kolkata

Reported in : AIR1969Cal464,[1970]75ITR479(Cal)

..... of a valid classification, that defence is not available in support of it, after the introduction of sub-section (1-a) in section 34 of the income-tax act 1922, by the indian income-tax (amendment) act (33 of 1954), which deals with the same class of persons dealt with by section 5 (1), and as such, the provisions of section 5 (1) of ..... was held that the notice can be said to have been 'issued' within the prescribed time in the larger sense, and was thus served under section 4 of the indian income-tax (amendment) act, 1959. it was held that the expressions 'issued' and 'served' are used as interchangeable terms and in the legislative practice of our country, they are sometimes used to convey ..... be passed in order to detect evasion of payment of income-tax. even under the provisions of section 47 of the travancore act 23 of 1121 (corresponding to section 34 of the indian income-tax act as it stood before the amendment in 1948), those persons in respect of whom the income-tax officer had gathered definite information and consequently discovered that income, profits or ..... this point is the supreme court decision of ramjilal v. income-tax officer mohinder garh : [1951]19itr174(sc) . in that case, thefacts were as follows. in may 1948 the then rulers of eight punjab states including patiala, nabha and kapurthala entered into a covenant with the government of india agreeing to unite and integrate their territories into one state known as the .....

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May 09 1974 (HC)

Northern India Caterers Pvt. Ltd. Vs. Union of India (Uoi) and anr.

Court : Punjab and Haryana

Reported in : [1975]35STC121(P& H)

..... :'schedule b------------------------------------------------------------------------------------entry number column 1 column 2------------------------------------------------------------------------------------37.(as the entry existed from 1948 all goods on which duty is or may blank till 30th september, 1966, be levied under the punjab exciseact, 1914, or the opium act, 1878.37.(as amended by punjab govern- all goods except indian-made blank.' ment notification no. so-213- foreign liquor on which duty is ..... or p. a. 46/48/s. 6/66 dated 30th may be levied under the punjab september, 1966, with effect excise act, 1914, or the opium from ..... 1st october, 1966). act, 1878.37.(as amended by the ..... r.s. narula, j.1. the assessment of sales tax under the punjab general sales tax act (46 of 1948) (hereinafter called the sales tax act) on the sale of indian-made foreign liquors known as beer, wine and rum during the assessment year 1966-67, by the petitioner-company at its hotel known as oberoi's mountview .....

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Nov 17 1964 (HC)

Ram Kishore Sen and ors. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : AIR1965Cal282

..... of one of these excrescences is taken to be the 'northeast corner of debiganj thana' as mentioned in the 2nd schedule to the ninth amendment act. it is said that if you draw a horizontal line from this point, east to west, the whole of berubari union no. 12 will lie to the north of it. the map does not show it and ..... i deal with this point further, certain dates should be considered. on february 20, 1947, the british government announced its intention to transfer power in british india to indian hands by june, 1948. on june 3, 1947 the said government issued a statement as to the method by which the transfer of power would be effected. on july 18, 1947 the british ..... not really come into operation at all. on june 30, 1947, the governor general made an announcement that it had been decided that the province of bengal and punjab shall be partitioned. accordingly, a boundary commission was appointed, inter alia, for bengal with sir cyril radcliffe as chairman. the commission held its enquiry and made an award on august ..... and pakistan. the province of bengal was split up into the province of west bengal and east bengal, later on known as east pakistan. on june 30, 1947 the governor general made an announcement that it had been decided that the province of bengal and punjab shall be partitioned and a boundary commission was appointed under the chairmanship of sir cyril radcliffe. the .....

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Mar 04 1959 (HC)

The Shiromani Gurdwara Parbhandhak Committee, Amritsar and anr. Vs. th ...

Court : Punjab and Haryana

Reported in : AIR1959P& H623

..... the next election of the new board under section. 43-a, (a) every person in the extended territories who immediately before the commencement of the amending act, is a member of the interim gurdwara board, patiala. constituted by punjab government, home department, notification no. 18 -- gurdwaras, dated the 10th january, 1958, shall be deemed to be a member of the board, constituted ..... petition (civil writ 802 of 1958) was filed in this court challenging the validity of the notification issued by the punjab governor.before, however, this petition came up for final hearing the punjab legislature enacted the sikhgurdwaras (amendment) act, 1959, by which the sikh gurdwaras act, 1925, was extended to the territory which immediately before the merger wascomprised in pepsu and, in consequence, the ..... the state. this board was set up and began to manage the gurdwaras in the patiala state as it then was. on the formation of the union of pepsu in 1948 thin law became the law for the entire union and the board began to manage the gurdwaras in pepsu.nominations to this board were made by the rajpramukh of pepsu ..... being of unsound mind, inability to read and write gurmukhi and taking alcoholic drinks. similarly, qualifications and disqualifications were mentioned in the act for being an elector.2. the punjab act, of course, did not apply to the sikh gurdwaras in the indian states which latercame to form the union of pepsu. in one of these states, namely, patiala, however, the ruler in .....

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Jul 23 1971 (SC)

Commissioner of Income-tax, Lucknow and anr. Vs. K.S. Rashid

Court : Supreme Court of India

Reported in : [1972]85ITR118(SC); (1971)2SCC577a

..... , v circle, madras v. s.k. habibullah (1) : [1962]44itr809(sc) , this court came to the conclusion that clause (5) of section 35 of the indian income-tax act, 1922, which was enacted by the income-tax (amendment) act, 1953, is not declaratory of the pre-existing law, nor a matter relating to procedure, but affects vested rights, and must be deemed to have ..... 1947-48 was fixed at rs. 2,08,277 february 28, 1956, the income-tax officer, a-ward meerut, passed an order under section 35(5) of the indian income-tax act, 1922, holding that for the year 1947-48 the petitioner was liable to pay tax upon a net income of rs. 2,08,277. a further order was made ..... ultra vires. in view of that decision the reassessment made in the year 1951 cancelled. but, fresh proceedings were started under section 34 of the indian income-tax act, 1922. on january 31, 1956, the income-tax officer, delhi, reassessed the income of the firm at rs. 6 24 833. the petitioners share in the income for the year ..... k.s. rashid is one of the partners in a firm, m/s. k.s. rashid & sons. he held one-third share in that firm. for the assessment year 1947-1948, the relevant accounting year being 1946-1947, he was assessed on november 15, 1949. the income-tax officer came to the conclusion that in the concerned assessment year, he had .....

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Dec 08 1986 (HC)

Dina Nath Gulati Vs. Santokh Kaur and anr.

Court : Punjab and Haryana

Reported in : AIR1987P& H243

..... the tenant-petitioner passed by the learned rent controller, ludhiana, on 26-5-1985 on a petition under s. 13-a of the east punjab urban rent restriction act, 1949 as amended by the amendment act no. 2 of 1985 (hereinafter called 'the act') from the ground floor of the house which originally belonged to dr. karam singh dargon, deceased husband of respondent no. 1, is the ..... death shall be entitled to make an application under this section to the controller- (a) in the case of death of such specified landlord, before the commencement of the east punjab urban rent restriction (amendment) act, 1985, within one year of such commencement; (b) in the case of death of such specified landlord, after such commencement, but before e the date of his retirement ..... counsel for the parties at sufficient length. the learned counsel for the petitioner has, inter alia, contended that dr. dargon as an officer having retired from an institute under the indian council of agricultural research was not a specified landlord within the meaning of s. 2(hh) and, therefore, respondent no. 1 as his widow was not entitled to maintain the ..... , the genesis of the emergence of corporations as instrumentalities or agencies of government, it is to be found in the government of india resolution on industrial policy dated 6th april, 1948 where it was stated inter alia that 'management of state enterprise will as a rule be through the medium of public corporation under the statutory control of the central government .....

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May 03 1990 (SC)

Union of India and Others Vs. Sukumar Sengupta and Others

Court : Supreme Court of India

Reported in : AIR1990SC1692; JT1990(2)SC297; 1990(1)SCALE924; 1990Supp(1)SCC545; [1990]3SCR24

..... the state of assam, punjab and west bengal, and the union territory of tripura involved transfer of certain territories to pakistan after demarcation. the act amended the constitution to give effect to the transfer of those territories. after setting out the title of the act, which was called the constitution (ninth amendment) act, 1960, it provided the definitions and amendments to the first schedule to ..... implementation of the 1974 and 1982 agreements which provided, inter alia, that the two enclaves would not be exchanged would not amount to cession of any indian territory which would require any constitutional amendment. even if one proceeded on the basis of the 1958 agreement entered into by india and pakistan so far as it related to the territories of eastern ..... in such a manner that the cooch-behar enclaves between pachagar thana of west bengal will remain connected as at present with indian territory and will remain with india. the cooch-behar enclaves lying between boda thana of east pakistan and berubari union no. 12 will be exchanged along with the general exchange of enclaves and will go to pakistan. ..... or east bengal. on or about the 16th may, 1974, an agreement was entered into by and between the prime ministers of india and bangladesh regarding the land boundary and related matters including transfer of enclaves. article 1 para 12 of the said agreement provided that indian enclaves in bangladesh and bangladesh enclaves in india should be exchanged expeditiously excepting .....

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Apr 30 1958 (HC)

Balbir Singh Vs. the State

Court : Punjab and Haryana

Reported in : AIR1959P& H98; 1959CriLJ361

..... life or imprisonment of either des-criptionfor 10 years andfinecourt of sessions,presidency magistrate or magistrate of thefirst class.5. the code of criminal procedure (amendment) act, 1955 has replaced section 30 by a new section winch is in the following terms:'30. notwithstanding anything contained in section 28 or section 29 ..... column of the second schedule to be triable.'(29-b) * * * * * * * * * (30) in assam, madhya pradesh, punjab, oudh madhya bharat, hyderabad, mysore, patiala and east punjab states union and rajasthan, in all part c states and in those parts of the other states in which there are deputy commissioners or assistant commissioners ..... not within the competence of a section 30 magistrate to deal with a case under section 325 i. p. c. for section 30 as amended specifically declares that a magistrate who is invested with enhanced powers under the provisos of this section can try only offences not punishable with death ..... class, who is inferior in status to a section 30 magistrate, should be qualified to try this offence. it is accordingly contended that the amendment of section 30 has this effect of abrogating certain entries in the second schedule.7. this contention does undoubtedly have the support of two unreported ..... the (incision of the case. section 28 is in the following terms:'28. subject to the other provisions of this code any offence under the indian penal code may be tried(a) by the high court, or(b) by the court of sessions, or(c) by any other court by .....

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Oct 12 1995 (SC)

Commissioner of Income Tax, Meerut and ors. Vs. Virmani Industries Pvt ...

Court : Supreme Court of India

Reported in : [1995]216ITR607(SC); JT1995(7)SC322; 1995(5)SCALE718; (1995)6SCC465; [1995]Supp4SCR275

..... from business or profession but takes within its ambit all heads of income. this court was of the opinion that while amending section 10(2)(vi) of the indian income tax act, 1922 by the amendment act 25 of 1953, the parliament has accepted the interpretation placed upon the said expression by several high courts to the above ..... income tax (1929) 3 i.t.c. madras high court in a. suppan chettiar & co. v. commissioner of income tax (1929) 4 i.t.c. 211 east punjab high court in laxmichand jaipuria spg. & wvg. mills in re and bombay high court in ambika silk mills co. ltd. v. commissioner of income tax : [1952]22itr58 ..... to be the allowances for that year, and so on for succeeding years.9. this provision was adopted almost verbatim in the indian income tax act, 1922. as in the u.k. act, the indian act also did not place any limit regarding the number of years upto which unabsorbed depreciation could be claimed for set off.10. ..... previous year' should be the same business as was carried on in the preceding previous year as has been held by the madras high court in east asiatic company private limited. we are of the opinion that in the absence of any words to that effect, no such requirement ought to be read ..... the high courts in the country as to the meaning and interpretation of section 32(2). he referred to the decision of the madras high court in east asiatic co. private limited v. commissioner of income tax mf taking the view that for claiming the benefit of section 32(2), it has to .....

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