Indian Aluminium Co. v. State of Kerala

DCIT, Central Circle 2, Rajkot vs. Aditya Birla Global Trading (India) Pvt. Ltd. (Swiss Singapore India Pvt. Ltd., Gandhidham

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

…lements thereof. In doing so, the legislature is not declaring the opinion of the Court to be invalid. 38. In Welfare Association. A.R.P ., Maharashtra v. Ranjit P . Gohil [2003] 9 SCC 358, this Court relied upon Indian Aluminium Co. v. State of Kerala [1996] 7 SCC 637 and upon elaborate analysis, laid down certain principles to preserve the delicate balance of separation of powers and observed thus: "47. ...(v) in exercising legislative power, the legislature by mere declaration, without anything more, cannot directly overrule, revise or override a judicial decision. It can render judicial decision ineffective b…

Deputy Commissioner of Income Tax, Central Circle 2, Rajkot vs. Aditya Birla Global Trading(India) Pvt.Ltd. (Swiss Singapore India Pvt. Ltd.), Gandhidham

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

…lements thereof. In doing so, the legislature is not declaring the opinion of the Court to be invalid. 38. In Welfare Association. A.R.P ., Maharashtra v. Ranjit P . Gohil [2003] 9 SCC 358, this Court relied upon Indian Aluminium Co. v. State of Kerala [1996] 7 SCC 637 and upon elaborate analysis, laid down certain principles to preserve the delicate balance of separation of powers and observed thus: "47. ...(v) in exercising legislative power, the legislature by mere declaration, without anything more, cannot directly overrule, revise or override a judicial decision. It can render judicial decision ineffective b…

Aditya Birla Global Trading (India) Private Limited, Gujarat vs. DCIT-ACIT Cent-2 RKT, Rajkot

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

…lements thereof. In doing so, the legislature is not declaring the opinion of the Court to be invalid. 38. In Welfare Association. A.R.P ., Maharashtra v. Ranjit P . Gohil [2003] 9 SCC 358, this Court relied upon Indian Aluminium Co. v. State of Kerala [1996] 7 SCC 637 and upon elaborate analysis, laid down certain principles to preserve the delicate balance of separation of powers and observed thus: "47. ...(v) in exercising legislative power, the legislature by mere declaration, without anything more, cannot directly overrule, revise or override a judicial decision. It can render judicial decision ineffective b…

Aditya Birla Global Trading (India) Private Limited, Gujarat vs. Assistant Commissioner of Income Tax, Circle 1, Gandhihdam, Gandhidham, Gujarat

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

…lements thereof. In doing so, the legislature is not declaring the opinion of the Court to be invalid. 38. In Welfare Association. A.R.P ., Maharashtra v. Ranjit P . Gohil [2003] 9 SCC 358, this Court relied upon Indian Aluminium Co. v. State of Kerala [1996] 7 SCC 637 and upon elaborate analysis, laid down certain principles to preserve the delicate balance of separation of powers and observed thus: "47. ...(v) in exercising legislative power, the legislature by mere declaration, without anything more, cannot directly overrule, revise or override a judicial decision. It can render judicial decision ineffective b…

Commissioner of Customs vs. M/S Canon India Private Limited

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

…among those who benefit from it…” [Emphasis supplied] 162. This Court has laid down the tests for determining whether a validating law is enacted within permissible limits in the case of Indian Aluminium Company Co. vs. State of Kerala reported in (1996) 7 SCC 637 and the relevant observations therein are reproduced below: “56. From a resume of the above decisions the following salient principles would emerge: … (3) In a democracy governed by rule of law, the Legislature exercises the power under Articles 245 and 246 and other companion Articles read with the entries in the respective Lists in the S…

Dr (Ms) B K Naik vs. State of Karnataka

Bench: The Hon’Ble Mr. Justice Aravind Kumar

…1993 SUPP(1) SCC 96(II) In the matter of Cauvery Water Disputes Tribunal (ix) 1996(4) SCC 281 Comorin Match Industries (P) Ltd. vs. State of T.N. (x) (1994)6 SCC 77 Bhubaneshwar Singh and another vs. Union of India and others (xi) (1996)7 SCC 637 Indian Aluminium Co. and others vs. State of Kerala and others. : 258 : (xii) (1996)11 SCC 462 Meerut Development Authority and others vs. Satbir Singh and others. (xiii) (2009)8 SCC 431 A.Manjula Bhashini and others vs. Managing Director, Andhra Pradesh Women’s Cooperative Finance Corporation Limited and another…

Agricultural Income Tax Officer vs. Goodricke Group Ltd

The appeal is disposed of accordingly

…reason, we are of the view that the impugned judgment needs to be set aside on this score. In fact, Madan Page 11 JUDGMENT C.A. No. 9043/2003 11 Mohan Pathak has been explained in Indian Aluminium Company v. State of Kerala, [(1996) 7 SCC 637] as follows: “49. In Madan Mohan Pathak v. Union of India [(1978) 2 SCC 50 : 1978 SCC (L&S) 103] , on the basis of a settlement, bonus became payable by LIC to its Class III and Class IV employees. In a writ, a Single Judge of the Calcutta High Court issued mandamus directing payment of bonus as provided in the settleme…

Agricultural Income Tax Officer vs. Goodricke Group Ltd

The appeal is disposed of accordingly

…reason, we are of the view that the impugned judgment needs to be set aside on this score. In fact, Madan Page 11 JUDGMENT C.A. No. 9043/2003 11 Mohan Pathak has been explained in Indian Aluminium Company v. State of Kerala, [(1996) 7 SCC 637] as follows: “49. In Madan Mohan Pathak v. Union of India [(1978) 2 SCC 50 : 1978 SCC (L&S) 103] , on the basis of a settlement, bonus became payable by LIC to its Class III and Class IV employees. In a writ, a Single Judge of the Calcutta High Court issued mandamus directing payment of bonus as provided in the settleme…

Asst. Commnr. of Agri. Income Tax vs. M/S. Netley 'B' Estate

…Page 1 JUDGMENT 1 'REPORTABLE' IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 8617-8635 OF 2003 ASSISTANT COMMISSIONER OF AGRICULTURAL INCOME TAX & ORS. ...Appellants VERSUS M/S. NETLEY 'B' ESTATE & ORS. ...Respondents J U D G M E N T R. F. NARIMAN, J. The present set of appeals are concerned with the validity of an explanation added retrospectively to Section 26(4) of the Karnataka Agricultural Income Tax Act (hereinafter referred to as 'Act'). On facts, the present appeals are concerned with the assessment of agricultural income received…

Asst. Commnr. of Agri. Income Tax vs. M/S. Netley 'B' Estate

…Page 1 JUDGMENT 1 'REPORTABLE' IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 8617-8635 OF 2003 ASSISTANT COMMISSIONER OF AGRICULTURAL INCOME TAX & ORS. ...Appellants VERSUS M/S. NETLEY 'B' ESTATE & ORS. ...Respondents J U D G M E N T R. F. NARIMAN, J. The present set of appeals are concerned with the validity of an explanation added retrospectively to Section 26(4) of the Karnataka Agricultural Income Tax Act (hereinafter referred to as 'Act'). On facts, the present appeals are concerned with the assessment of agricultural income received…

Easland Combines, Coimbatore vs. Collector of Central Excise, Coimbatore

In the result, the appeals are partly allowed accordingly

…that the legislature can always a render a judicial decision ineffective by enacting a valid law on the topic within its legislative field by fundamentally altering or changing its character retrospectively. Re: Indian Aluminium Co. v. State of Kerala, [1996] 7 SCC 637. Further, learned Attorney General rightly referred to the statement of objects and reasons in support of the contention that the law is altered so as to change the entire basis of the judgment rendered in Cotspun’s case (supra). From the statement of objects and reasons, it is abundantly clear that the main purpose of the amendment was to fill-in…