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M/S. Universal Imports Agencyand ... vs The Chief Controller Of Importsand ... on 23 August, 1960

The ratio of M/s. Universal Imports Agency and Anr. v. The Chief Controller of Imports and Exports & Ors. [(1961) 1 SCR 305] also is not of assistance to the appellants. Therein, before the Government of India issued notification applying the French Establishments' (Application of Laws) Order, 1954 to the territory of Pondicherry, the appellant had entered into a contract with the foreign buyers for the import of the goods which, after the said order came into force, were imported into Pondicherry. The question therein was whether Section 6 of the GC Act would apply, Majority of three judges, dissented by minority opinion of two judges, had held that the words "things done" in para 6 of the French Establishments' (Application of Laws) order was comprehensive enough to take within its ambit not only things done but also the effect of the legal consequences flowing therefrom. The ratio is not at all applicable to the facts of this case.
Supreme Court of India Cites 20 - Cited by 44 - Full Document

India Tobacco Co. Ltd. vs The Commercial Tax Officer, ... on 6 November, 1974

In India Tobacco Co. Ltd. vs. The Commercial Tax Officer, Bnavanipore & Ors. [(1975) 3 SCC 512 at 517] in paras 6 and 11, a Bench of three Judges had held that repeal connotes abrogation and obliteration of one statute by another from the statute book as completely as if it had never been passed. When an Act is repealed, it must be considered, except as to transactions past and closed, as if it had never existed. Repeal is not a matter of mere form but is of substance, depending on the intention of the Legislature. If the intention indicated either expressly or by necessary implication in the subsequent statute was to abrogate or wipe off the former enactment wholly or in part, then it would be a case of total or pro tanto repeal.
Supreme Court of India Cites 11 - Cited by 7 - R S Sarkaria - Full Document

Provash Chandra Dalui & Anr vs Biswanath Banerjee & Anr on 3 April, 1989

In Provash Chandra Dalui & Anr. v. Biswanath Banerjee & Anr. [[1989] Supp. 1 SCC 487 at 496] in para 14, this Court drew the distinction between the meaning of the words extension and renewal. It was held that a distinction between extension and renewal is chiefly that in the case of renewal, a new lease is required while in the case of extension the same lease continues in force during additional period by the performance of stipulated act. In other words, the word `extension' when used in its proper and usual sense in connection with a lease, means prolongation of the lease.
Supreme Court of India Cites 16 - Cited by 197 - K N Saikia - Full Document
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