Gwalior rayon silk mfg v the

The question whether this obligation of the Gwalior State devolved on the State of Madhya Bharat presents no difficulty. Dismissing the appeals, HELD: By this application under Article of the Constitution of Indiathe petitioner Company prays for the issue of an appropriate writ or direction restraining the opponents from making any assessment under the Indian Income-tax Act and from levying or collecting income-tax from the Company for a period of twelve years from June in respect of income of the Weaving Division and for a period of twelve years from February in respect of the income of the Staple Fibre Section of the petitioner-Company.

Glibbery, 1 O. In other words the ambit of the section stands narrowed down so far as its enforceability against citizens is concerned and no notice can be taken of the part of the section struck down in a prosecution for contravention of the provisions of that section He suggested that as the Instrument of Accession executed by the Raj Pramukh of Madhya Bharat the sovereignty of the Rulers of the Covenanting States over their subjects and territories was completely ceded to the Government of India, there was no question of recognition of any rights, liabilities or obligations of the State by the Government of India when the Constitution came into force and the State of Madhya Bharat became a Part B State within it; and that Article was not a provision recognising any rights, liabilities or obligations of any Indian State corresponding to a State specified in Part B of the First Schedule.

The Privy Council held that Queensland Legislature was entitled to use any agent or subordinate agency and any machinery that it considered appropriate for carrying out the object and the purposes that they had in mind and which they designated, and to use the Commissioner for Transport as its instrument to fix and recover the licence and permit fees, provided it preserved its own capacity intact and retained perfect control over him; that as it could at any time repeal the legislation and withdraw such authority and discretion as it had vested in him, it had not assigned, transferred or abrogated its sovereign power to levy taxes, nor had it renounced or abdicated its responsibilities in favour of a newly created legislative authority and, that, accordingly, the two Acts were valid.

This contention must be given effect to. While dealing with this decision in Kathi Ranging Ravat v. The argument was that the legislation transferred legislative power of Dominion Parliament to the executive authority. Supposing the Parliament tomorrow enacts that as the crime situation in the country has deteriorated, criminal law to be enforced in the country from a particular date would be such as is framed by an officer mentioned in the enactment.

Gwalior Rayon Silk Mfg. (Wvg.) Co. Ltd. V. The Asstt. Commissioner Of Sales Tax & Ors (5)

The Supreme Court said that the Firmans of the Nizam were expressions of his sovereign will; that they were binding in the same way as any other law; that they would even override all other laws which were in conflict with them; and that so long as the Firman held the field, that alone would regulate the rights of the parties concerned though it could be annulled or modified by a later Firman at any time that the Nizam willed.

What guidance should be given and to what extent and whether guidance has been given in a particular case at all depends on a consideration of the provisions of the particular Act with which the Court has to deal including its preamble.

The Judicial Committee held that the power of the Queens-land legislature to legislate for the peace welfare and good government of the state was full and plenary within certain limits. There can, therefore, be no doubt that under the agreement dated there was a binding obligation on the Gwalior State to exempt the petitioner, Company from taxation.

H R Khanna Bench: The Queen [] 9 A. Appeals allowed the assessee's claim for depreciation. But while providing for exclusion under sub-clause Cthe legislature could not have again thought of trees or plants of all kinds.

The allowance towards depreciation is for the continuation of the use of the assets wholly or in part during the accounting year and its contribution to the earning of the income.

The Limits of Jurisprudence Defined distinguishes between laws which belong to the legislator by conception, being his work alone, and laws which belong to him by proadoption, being the joint work of the legislator and the 'subordinate power holder'.

Itis important to note that here even on the restricted construction of the provision contended by the learned Advocate General, the transference itself of the obligation of the Madhya Bharat Government to exempt the petitioner-Company from taxation imposes a duty on the Union Government to discharge it.

In view of the aforesaid legal position, in our opinion, the finding of the Tribunal, on the levy of entry tax on pulp in question brought by the assessee within the local area of Nagda is exigible to entry tax, is well-founded and as such the question No. The Revenue filed an application under Section 1 of the Income-tax Act, but the same having been dismissed by the Tribunal, filed an application under Section 2 in the High Court, which accepted the application in regard to the question of development rebate, but rejected it with regard to the depreciation on roads.

Parliament thought that unless the rate fixed by the States from time to time is adopted as the rate of tax for inter-State sales of the kind specified in the sub-clause, there will be evasion of tax in inter-State sales as well as discrimination.

It must be remembered that when the Indian States entered the Constituent Assembly it was not contemplated that their Constitution should form a part of the Constitution of India. Code in existence when the provincial statute was last. The assessee went in appeal. A careful reading of that case shows that it does not lend any support to the statement.

Legislative intention--Ascertainment of--Judges should not only listen to the voice of the legislature but also listen attentively to what the legislature does not say. Parliament must pass a law.

The lands used for the cultivation of any kind of tree, fruit-bearing or yielding only timber or pulp are not vested under section 3 sub-section 2. The absence, therefore, of a specific mention in Clause b of a particular obligation, or obligations, cannot be taken as indicative of the fact that Clause b of Article 1 did not intend to make any transferred obligation binding on the Government of India.

On that, there can be no two opinions. The vice of such an enactment cannot be ignored or lost sight of on the ground that if the Parliament does not approve the law made by the officer concerned, it can repeal the enactment by which that officer was autborised to make the law, [ H C] per C.

Pritchard, EREddington v. But in the eyes of some other judges, there seems to be 'abdication' whenever a legislature, while remaining in the field and retaining its responsibility therefore entrusts to others the formulation of policy otherwise than with a definite standard or purpose laid down by it.

Birla Bros., Ltd., for manufacturing staple fibre and for the manufacture of cloth with artificial silk yarn and staple fibre yarn. The Weaving Section for the manufacture of cloth from artificial Silk. LawyerServices Members' Log In.

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w w w. L a w y e r S e r v i c e s. i n. Gwalior Rayon Silk Manufacturing (Weaving) Whether, on the facts and circumstances of the case, the pulp manufactured by the division (Kerala and Karnataka) of Gwalior Rayon Silk Manufacturing (Weaving) Company Ltd., brought within the local limits of Nagda by the.

Gwalior Rayon Silk Manufacturing Co. Ltd. [] INSC (29 April ) Ramaswamy, K. Ramaswamy, K. Kasliwal, N.M. (J) CITATION: AIR SCR (2) SCC (3) JT (3) SCALE (1) ACT: Income Tax Act Section Income Tax (Fourth Amendment) Rules Depreciation allowance-Nature and object of.

3. The facts of the case are immaterial for the purpose of this judgment, save to state in the barest outline that the appellant is the Rayon Silk Manufacturing Company registered in the State of Madhya Pradesh. One of its industrial undertakings is located in Bilakootam, Mavoor in Kozhikode District, Kerala State.

The petitioner company, having initially established itself for the production of rayon grade pulp, and the Government having bound itself to supply the raw material by Exts.

P2 and P3 agreements, the parties cams together later on, and by Exts. In Cobb & Co. Ltd. v, Kroop(1), the question was whether the Queensland legislature had legislative authority under the impugned Acts to invest the Commissioner for Transport with power to impose and levy licence and permit fees.

Gwalior Rayon Silk Manufacturing … vs Commissioner Of Income-Tax on 13 November, 1987 Gwalior rayon silk mfg v the
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