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Documents citing Second Gift Tax Officer, Mangalore, Etc vs D. H. Nazareth Etc on 2 April, 1970

Union Of India vs H. S. Dhillon on 21 October, 1971

In Gift Tax Officer v. Nazareth(2) Hidayatullah, C.J., deal- ing specifically with entry 97 in List I, because of his conclusion that the Gift Tax Act, 1958 fell under the residuary field of legislature under that entry, analysed first the scheme of distribution of power under Arts. 245, 246 and 248, and then the impact of the three lists on such distribution. Dealing with Art. 248 and entry 97 in List I, he construed them at pp. 197 and 198 of the report as follows :
Supreme Court of India Cites 81 - Cited by 122 - S M Sikri - Full Document

Union Of India (Uoi) vs Shri Harbhajan Singh Dhillon on 21 October, 1971

In Gift Tax Officer v. Nazareth Hidayatullah, C.J., dealing specifically with entry 97 in List I, because of his conclusion that the Gift Tax Act, 1958 fell under the residuary field of legislature under that entry, analysed first the scheme of distribution of power under Articles 245, 246 and 248, and then the impact of the three lists on such distribution. Dealing with Article 248 and entry 97 in List I, he construed them at pp. 197 and 198 of the report as follows :
Supreme Court of India Cites 97 - Cited by 0 - S M Sikri - Full Document

Union Of India vs Harbhajan Singh Dhillon on 21 October, 1971

In Gift Tax Officer v. Nazareth Hidayatullah, C.J., dealing specifically with entry 97 in List I, because of his conclusion that the Gift Tax Act, 1958 fell under the residuary field of legislature under that entry, analysed first the scheme of distribution of power under Articles 245, 246 and 248, and then the impact of the three lists on such distribution. Dealing with Article 248 and entry 97 in List I, he construed them at pp. 197 and 198 of the report as follows :
Supreme Court of India Cites 97 - Cited by 223 - S M Sikri - Full Document

Ambalal Maganlal vs Union Of India And Anr. on 14 November, 1973

13. Applying the reasoning of the Supreme Court in the gift-tax case in Second Gift-tax Officer, Mangalore v. D.H. Nazareth [[1970] 76 ITR 713 (SC).] to the provisions regarding capital gains in section 45 read with section 2(14)(iii) and section 2(47) of the same Act, it is clear that the tax on capital gains is not a tax imposed directly upon lands and buildings but is a tax upon the profits or gains arising from the transfer of a capital asset which may include lands and buildings. It is a tax upon the profits or gains arising by reason of the transfer of the capital asset made in a year which is above the exempted limit. There is no tax upon lands or buildings an units of taxation, and since entry 46 of the State List contemplates a tax directly levied on agricultural income, it cannot include the tax on capital gains arising from transfer of land which includes such agricultural land. In our opinion, therefore, by virtue of the definition in section 2(1) of the Income-tax Act, 1961, as it stood with effect from April 1, 1970, the tax on profits or gains arising from transfer of agricultural lands as mentioned in the definition of "agricultural income", particularly, proviso, clause (ii), sub-clauses (A) and (B) is not within the competence of the State legislature as not being agricultural income but is directly a tax on income other than agricultural income.
Gujarat High Court Cites 42 - Cited by 13 - Full Document

A.M. Sali Maricar And Anr. vs Income-Tax Officer And Anr. on 6 December, 1972

It was held in Second Gift-tax Officer v. D.H. Nazareth that the sovereignty of Parliament and the legislature is a sovereignty of enumerated entries. But, within the ambit of an entry, the exercise of power is as plenary as any legislature can possess, subject, of course, to the limitations arising from the fundamental rights. If a piece of legislation does not fall in any of the three Lists, then it must be regarded as a matter not enumerated in any of the three Lists and in such a case it belongs exclusively to Parliament under entry 97 of the Union List as a topic of legislation.
Madras High Court Cites 73 - Cited by 35 - V Ramaswami - Full Document
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