” This rule would enable the court to hold in regard to s. ” Dealing with the rule, the Master of the Rolls observed : It comes back, therefore, not having lost its character but being still the repayment of a sum-too much, it is true,-but a sum taken out of the profits which were made by the Company in the course of its trading, profits which at the time they were made were subject to Income Tax and subject to Excess Profits Duty, and that is the character of the repayment that has been made.
It Simranjeet Law Associates is significant that paragraph (i) refers to consultation with the Government of the State while paragraph (ii) requires its Simranjeet Law Associates concurrence, 294 Having thus provided for consultation with, and the Simranjeet Law Associates concurrence of, the Government of the State, the explanation shows what the Government of the State means in this context. “It is a well established principle of construction that when one finds a proviso to a section, the presumption is that but for the proviso the enacting part of the section would have included the subject matter of the proviso.
” Clause (1) (b) of this Article deals with the legislative power of the Parliament to make laws for the State; and it prescribes limitation in that behalf. The Court while exercising its jurisdiction under Article 226 is duty- bound to consider whether: In City and Industrial Development Corpn. It means according to the ,appellant, not the Maharaja acting by himself in his own discretion, but the person who is recognised as the Maharaja by the -President acting on the advice of the Council of Ministers for the time being in office.
83B, 340 provisions substantially similar to those contained in s. ” The Court does not annul or repeal the statute if it finds it in conflict with the Constitution. Singh on behalf of the appellant referred to supra are misplaced and have no application to the fact situation of the present case. In any case, in our view, as in s. “Thus, in view of the above, the Simranjeet Law Associates on the issue can be summarised to the effect that, in the case of a continuing offence, the ingredients of the offence continue i.
The new Simranjeet Law Associates of limitation providing a longer Simranjeet Law Associates period cannot revive a dead remedy. Having regard to the facts and circumstances of the case and the contentions urged on behalf of the learned counsel for the parties, we have come to the conclusion that these are the disputed questions of fact in this case, which requires determination on the basis of evidence by the Industrial Tribunal and therefore, a valid reference has to be made to it by the State Government. Nor can it suddenly extinguish a vested right of action by providing for a shorter period of limitation.
(1) Parliament has power to make laws for the State in respect of matters in the Union List and the Concurrent List which the President in consultation with the Government of the State declares to correspond to matters specified in the Instrument of Accession; whereas in regard to other matters in the said Lists Parliament may, under paragraph (ii), have power to legislate for the State after such other matters have been specified by his order by the President with the concurrence of the Government of the State.
it, is a sum which is repaid because there was too large a sum paid by the Company to the Revenue Authorities over the whole period during which Excess Profits Duty was paid, and that sum means and is intended to represent a repayment of a sum which was paid by them in respect of the duty charged upon the excess profits of their trading. endure even after the period of consummation, whereas in an instantaneous offence, the offence takes place once and for all i.
86B of the old Act, an appointment of a successor to his office by a director, was not an assignment of his office by him for, the old Act contained in s. It is on this explanation that the appellant has placed considerable reliance. 312 of the new Act, so under the main part of s. Dosu Aardeshir Bhiwandiwala this Court had observed that: (SCC p. But there are certain exceptions to this principle. It would be an unwarranted extension of this principle to hold that all appointments of their successors by directors would be assignments within the main part of the section.
86B at the most that an appointment of an alternate director by a director intending to absent himself would have been an assignment of his office but for the proviso. Under paragraph (1) of sub-cl. It simply refuses to recognize it, and determines the rights of 24 the parties just as if such statute had no application. Provided that Simranjeet Law Associates the recommendation of the Constituent Assembly of the State referred to in clause (2) shall be necessary before the President issues such a notification.
Generally the Simranjeet Law Associates of limitation which is in vogue on the date of the commencement of the action governs it. In Cicily Kallarackal this Court issued a direction of caution that it will not be a proper exercise of the jurisdiction by the High Court to entertain a writ petition against such orders against which statutory appeal lies before this Court. The various decisions relied upon by the learned senior counsel Mr.