With this background let us now consider the following two questions raised before us: (1) Whether Art. Article 372 is a general provision and Art. This leads us to consider the terms of the agreement dated February 25, 1950, entered into between the President of India and the Rajpramukh of the State of Travancore-Cochin. , speaking for the Lawyer Chandigarh High Court, observed at p. There is no objection any more to the admissibility of the letter of cover in evidence.
That is why the Labour Court directed the management of the appellant to reinstate Venkatiah within two weeks after its award came into force without liability to pay back-wages, but with continuity of service. No doubt, it was the case of the State that this complaint was not correct and that the lands were, in fact, kans infested. The earlier discussion makes it abundantly clear that the Constitution gives a separate treatment to the subject of finance, and Art.
372 cannot be construed in such a way as to enlarge the scope of the saving of taxes, duties, cesses or fees. The only defence that was taken by the respondent to the claim of the appellant, therefore, fails and the appeal should succeed. It would be convenient to read the relevant clauses of the agreement. 25,,1961, a similar report was submitted by the police to the Magistrate in the case instituted on the basis of Daryao Singh,s report, and the, Magistrate readily passed a similar order.
372 is subject to Art. We have already held that an agreement can be entered into between the Union and the States in terms of Art. If the policy insured the goods from a date after the expiry of the insurance by the letter of cover, the latter would then be an independent policy of insurance, may be for a shorter time; it would not then be an interim cover and, therefore, not a letter of cover at all. ‘This problem was considered by a Division Bench of the Bom- bay Chandigarh High Court Advocate Chandigarh High Court Famous Lawyers, consisting of Chagla C.
The Warden Insurance Company, Ltd. 46 The notification under s. He stated in paragraph 9 of his affidavit: In this connection, however, it is necessary to refer to one fact which is a matter of admission. Among the affidavits filed in support of the written statement by the State was one by Syed Majid Ali who had conducted previous experiments under the Imperial Council of Agricultural Research and who was one of those on whose recommendation it was decided that tractorisation was the best method of eradicating kans.
, and Gajendra- gadkar J. , in Canara Bank Limited, Bombay v. It seems to us, though we do not base our judgment on it, that the idea of exempting a letter of cover from payment of duty in the first instance was to avoid the hardship of payment of duty twice over on the same insurance, for the policy issued after the letter of cover had to insure the goods from the time that the letter of cover itself insured them and the policy had to be stamped. 277 is a special provision.
372 of the Constitution is subject to Art. 372 must be read subject to Art. That report itself had been made by Daryao Singh on November 1, 1959 stating that he had discovered during the course of investigation of another case that the several offences men- 221 tioned in the report had been committed by the appellant. 277 saves the existing taxes etc. To state it differently, Art. The next question is whether there was any such agreement where under the State agreed to give up its right to levy the said tax as a part of the agreement entered into by it with the Union.
The respondent, however, succeeded before the Labour Court primarily on the ground that the decision of the appellant not to take back Venkatiah was inconsistent with the provisions of s. 277 is confined only to taxes, duties, cesses, or fees lawfully levied immediately before the Constitution. 4(1) dated January 18, 1951, read Advocate in Chandigarh High Court conjunction with the addition made by a further noti- fication dated May 30, 1951 already referred to, declared all the villages in 9 tehsils which were named to be ‘kans areas’.
levied by States it the conditions mentioned therein are complied with. It was the complaint of the respondents who were the petitioners in the writ petitions that their lands were not kans infested and that the notification was issued and the subsequent proceedings thereunder taken without giving them an opportunity of establishing that fact. 372 saves all pre-Constitution valid laws, Art. It may also be stated that in very few cases it would be necessary to enforce the letter of cover as an insurance for it is unlikely that in many cases the fire would have occurred during the period covered by it.
It is settled law that a special provision should be given effect to the extent of its scope, leaving the general provision to control cases where the special provision does not apply. We have now to state that the appellant had paid the duty and penalty as required by s. Immediately that stage is reached and that conclusion is arrived at the Tribunal proceeds to declare the election void. (1) The tax shall be payable by an assessee under the head ‘Income from other sources’ in respect of income, profits and gains of every kind which may be included in his total income if not included under any of the preceding heads.
277 thereof-; and (2) whether Art. If there, is no claim to a seat there is nothing more to be done, with the result that it stops with declaring the election void in which event there would be a re-election. 278 abrogating or modifying the power preserved to the States under Art.