It seems to us clear that Sub-section 2 of Section 57, as such, confers no power on the Government or other referring authority and only imposes on it a duty to dispose of the case conformably to the judgment of the High Court. It was on this reasoning that it was held in State of Madhya Pradesh v.
Now, if the order dated of the Maharaja of Gwalior exempting the petitioner Company from taxation had the effect of law --as it had undoubtedly on the authority of AIR SCthen it follows that under Section 4 of Act No. To set at rest that part of the controversy the rules were amended and came into force with effect from 2nd April, The Income-tax Officer also rejected the claim of the assessee that the expenditure of Rs.
Now it is well known that the English Parliament may, by legislation, give to anybody of its own, choosing, the power to modify or add to a given Act of Parliament the legality of all English statutory rules and orders derives from this.
Such, in substance, are the provisions of the Act. The presence of Henry VIII clause in many of the statutes is a pointer to the necessity of extensive delegation. This proposition has in no way affected the widest kind of delegation by Parliament and by a provincial legisl ature to agencies of their own creation or under their control; see Reference re Regulations Chemicals, 1 D.
The applicability of this principle in the matter of taxation is illustrated by the decisions in ER and ER In this petition paragraph 7 it has been stated as under: If it were to be so it was open to the Parliament to expressly brought out an amendment to the Act to that effect.
Vide Vaje-singji Joravar Singji v. The said application was dismissed by the Tribunal. The object is to determine net income liable to tax.
It is firmly settled that repeal by implication is only effected when the provisions of a later enactment are so inconsistent with or repugnant to the provisions of an earlier one that the two cannot stand together. The roads laid within the factory premises as links or providing approach to the buildings are necessary adjuncts to the factory building to carry on the business activity of the assessee would be building within the meaning of section 32 of the Act.
It is difficult to see how a special statutory provision granting exemption from taxation and a general statute imposing taxation cannot stand together.
It is concerned with the very limited question as to whether the amount brought to tax constitutes the income of the assessee. Look at the definition. P-2, the adjudication by the Collector, the third respondent to the petition; 2 to issue a writ of mandamus, direction or order to the first respondent this must be a mistake for the third respondent the first respondent is the District Collector to adjudicate the matter afresh; and 3 to refund to the Company, the second petitioner, the excess stamp duty paid on its behalf by this first petitioner Bank.
In this and the connected appeals the common question of law arose: In the course of the hearing of the reference, on the 24th November,a doubt was expressed as to whether the reference lay.
The Central Government was insisting that the instrument should be certified as duly stamped by the competent authority, and, therefore, the Bank presented it before the Additional Personal Assistant to the District Collector of Kozhikode, a Collector within the definition in Section 2 c of the Kerala Stamp Act, Having been duly appointed as such thereunder -- we shall hereafter refer to him as the Collector but he is not to be confused with the District Collector for adjudication under Section 31 of the Act.
This is precluded by the definition. Unfortunately, In re Gray was a wartime case and the profession tends to regard wartime cases with a cynical but natural suspicion.
This phenomenon is called Bubble effect. At the same time, we must be aware of the practical reality, and that is, that Parliament cannot go into all legislative matters. Learned Advocate-General further argued that if, as was conceded on behalf of the petitioner, Article did not fetter legislative power, then it was unreal to say that the Income-tax Act, Section 13 of the Finance Act,and paragraph 16 of the Part B States Taxation Concessions Order,were unconstitutional and void as they were in contravention of any obligation devolved under Article 1 b ; that there was no infringement of any fundamental right in the valid imposition, assessment or collection of a tax; and that being so, the principle laid down in S AIR SC supra that a statute, though within the legislative competence of a Legislature, could still be declared unconstitutional and void by reason of abridgement of fundamental rights had no applicability.
The petitioner Company applied under the said paragraph 16 to the Central Government for exemption from income-tax and super-tax claiming that they were enjoying the same on under an agreement between the Company and the Gwalior State. Since this bunch of appeals raised common questions of law for decision, they are disposed of by a common judgment.
In AIR PC supra the question was whether the income of a zamindar from his estate was liable to tax under the Income-tax Act,The assessee claimed that he was exempt from assessment as at the time of the Permanent Settlement in definite guarantees and assurances were given by the governing authority and were embodied in the Bengal Regulations of to the effect that the income of the zamindar from his estate would not, beyond payment thereout of the jama, be further taxed.
The capital expenditure incurred thereon is admissible to depreciation of written down value. The learned Advocate-General claimed that forest lands in the Malabar area of this State would fall under Art.
To the same effect is the decision in ER supra. The controversy centres round the point whether Article 1 b can be read as enjoining the Government of India to fulfil all the obligations and discharge the liabilities arising out of any contract or otherwise and devolving on it under that provision.
It is only if he wants the certificate under Section 32 that he need pay the stamp duty; else, he can decline to pay it and face whatever consequences might flow if, in fact, the instrument is not sufficiently stamped.By that instrument, the Bank guaranteed, to the tune of Rs.
12,37,/- the payment to the Central Government by one of the Bank's customers, the Gwalior Rayon Silk Mfg. (Wvg.) Co. Ltd., Mavoor (for short, the Company), the rupee equivalent of foreign exchange made available to it by the Central Government for the import of certain goods.
Full text of the Supreme Court Judgment: C.I.T., Bombay Vs. Gwalior Rayon Silk Manufacturing Co. Ltd. | Judgments dated january, PETITIONER: GWALIOR RAYON SILK MFG. (WVG.) CO. LTD. Vs. RESPONDENT: THE ASSTT. COMMISSIONER OF SALES TAX & ORS.
DATE OF (v) the taxing provisions are not these rules." It was further observed "The Constitution entrusts the legislative functions to the legislative branch of the State and directs that the functions.
In Victorian Stevedoring and General Contracting Co. Pvt. Ltd. v. Dignan 46 CLR 73 Dixon, J., said that the objection to delegation of legislative power was not based on the ground that the doctrine of separation of powers forbade such delegation. One of the industries specified was the rayon silk manufacturing factory which included production of rayon or other synthetic fibres, yarns, and knitting, weaving and processing of such fibres and yarns.
A similar question came up for consideration before a Division Bench of this court in Gwalior Rayon Silk Manufacturing (Weaving) Co. Ltd. v. CIT  ITRDownload