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Advocate Simranjeet Singh Sidhu - https://eastrand.the-directory.co.za/directory/simranjeet-law-associates/. Nataraja Advocate Simranjeet Singh Sidhu Advocate Simranjeet Singh Sidhu Mudaliar [1968] INSC 108; (AIR 1969 SC 147) where this Court recognized that political and economic forces would operate against the levy of an unduly high rate of tax. 9,92,233/- (B) (c) Stamp duty for registration paid on 06. I did not have any occasion to read the said document nor was I aware of the contents of the said document and the particulars of the property in respect of the sale deed was signed by me. Section 12 of the original statute has been completely repealed and no longer exists.

The learned Attorney-General contended that the view that as the benefit of registration lasted for seven years, i. Thereafter, I returned to Delhi and informed Mr. After putting the signature, photographs were taken. The petitioners are being detained today by 636 force of the provisions contained in sections 9 and 12 of the amended Act and not under the law that was passed in 1950, as by repeal of section 12 of that Act their detention under it technically terminated.

In our opinion, these observations have to be read in the context in which they have been made. , for a limited period, it prevented the expenses of registra- tion being treated as capital expenditure, is unsound (1) [1942] 10 I. 41,69,200/- interest @ 4% for 1 yrs 6 months Rs. The learned Master of the Rolls was discuss- ing only the question of payment being made by instalments as not making any difference in the nature of the (1) [1942] 2 K.

96,893/- (C) (A)+(B)+(C)=Rs. The law declared by that section has been abrogated. Memo of Calculation (a) Amount deposited by the Appellant on 10. 4,84,465/- interest @ 8% for 2 years 6 months Rs. The people of a State, therefore, give to their government a right of taxing themselves and their property; and as the exigencies of the government cannot be limited, they prescribe no limits to the exercise of this right, resting confidently on the interest of the legislator, and on the influence of the constituents over their representative, to guard them against its abuse.

On orders of this Hon'ble Court:- Rs. Aditya Sarda that the papers had been signed. 7,72,500/- interest @ 8% for 2 years 11 months Rs. It would be open to the learned Judges to remit the issues to the trial Court for findings on the points to be arrived at on the evidence on the record or on such further evidence, as the parties might be allowed to adduce. 43,77,500/- Interest 8% for 2 years 10 months Rs. The law declared by section 12 of the amended Act is in the nature of a substituted provi- sion.

5 Part XIII of the Constitution reflects a consciously crafted constitutional superstructure which looks upon the freedom to trade and to engage in commerce not merely from the perspective of trade and commerce itself, but from a wider national perspective that incorporates both the needs of the nation as reflected in regulatory powers of the centre and the concerns of the federating states to preserve their interests and obligations as well as their commitments to their people.

No question whatever arises of tacking of the period of detention under one law to the period of detention under another law, inas- much as the detention under the earlier law automatically terminates with the repeal of section 12 of Act IV of 1950. A payment of this character appears to me to fall into the same class as the payment of a premium on the grant of a lease, which is admittedly not deductible. It seems to me that the law declared by the amended statute is not the same law as was declared by the original statute and to that extent the amended statute is in the nature of a new and independent statute.

62,51,816/- interest @ 8% for 3 months Rs. To the same effect is the decision of this Court in State of Madras v. 1,25,036/- (G) (E)+(F)+(G)=Rs. 2,36,030/- (E) (ii) Amount deposited by the Respondent No. 2,50,152/- (F) (iii) Amount in F. iii) The satisfaction recorded by the Detaining Authority is inter alia on the basis of a confessional statement which, however, does not bear the signature of the detenu and, therefore, could not have been relied upon.

" The Attorney- General relied on these observations to point out that the permanence of the advantage was thus not dependent on the number of years for which it was to enure for the benefit of the proprietor of the trade mark. The new law admittedly standing by itself does not authorize detention of any person beyond a period of three months except in the manner provided by article 22(4) of the Constitution. Sobhanand Jha signed certain documents before the Registrars office on the instructions of Mr.

The American doctrine of "original package" which laid down that importation was not over so long as the goods were still in the original package, has no application in India having regard to the scheme of legislation that has been outlined in the Government of India Act, 1935, and in the present Constitution in which the various entries in the Legislative Lists have been expressed in clear and precise language. 12,69,376/- (D) (i) Amount in deposit with A. 1,80,250/- (A) (b) Amount deposited by the Appellant on 25.

20,82,616/- interest @ 4% for 2 yrs 10 months Rs.