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1 - 9 of 9 (0.46 seconds)The Income Tax Act, 1961
Article 366 in Constitution of India [Constitution]
Section 45 in The Income Tax Act, 1961 [Entire Act]
Finance Act, 1999
Bajaya vs Gopikabai And Anr. on 4 April, 1978
In the judgment of this Court in Bajaya vs. Gopikabai
& Anr. [1978(2) SCC 542] the position in law, as applicable
here, is stated thus: Broadly speaking, legislation by
referential incorporation falls in two categories: First,
where a statute by specific reference incorporates the
provisions of another statute as of the time of adoption.
Second, where a statute incorporates by general eference the
law concerning a particular subject, as a genus. In the
case of the former, the subsequent amendments made in the
referred statute cannot automatically be read into the
adopting statute. In the case of latter category, it may be
presumed t at the legislative intent was to include all the
subsequent amendments also made from time to time in the
generic law on the subject adopted by general reference.
This principle of construction of a reference statute has
been neatly summed up by Sutherl nd, thus:
Income Tax Rules, 1962
The Karimtharuvi Tea Estates Ltd., ... vs State Of Kerala & Ors on 1 November, 1962
Under the terms of the Constitution, Parliament is
empowered to legislate to say what agricultural income
means. What Parliament says in this regard in the statute
then current relating to income tax is the definition of
In regard to such agricultural income the States may
legislate. In regard to all other income it is for
Parliament to legislate. (See The Karimtharuvi Tea Estates
Ltd., Kottayam & Anr. Vs. State of Kerala & Ors., [1963(1)
agricultural income for the p urposes of the Constitution.
upp. SCR 823].)
It is in this background that the impugned amendments
in the 1961 Act may be seen. Clause (1A) of Section 2
defined agricultural income to mean, inter alia, any rent
or revenue derived from land which is situated in India and
is used for agricultural purposes. Clause (14) of Section
Manubhai A. Sheth And Others vs N.D. Nirgudkar, 2Nd Income-Tax ... on 18 June, 1980
It appears that by reason of the decision of the
Bombay High Court in Manubhai A. Sheth & Ors. Vs. N.D.
Nirgudkar, 2nd Income-Tax Officer, A-II Ward, Bombay & Anr.
[128 I.T.R. 87], an Explanation was added by the Finance
Act, 1989, with effect from 1st A ril, 1970, to clause (1A)
of Section 2 which read thus : Explanation - For the
removal of doubts, it is hereby declared that revenue
derived from land shall not include and shall be deemed
never to have included any income arising from the transfer
of any land referred to in item (a) or item (b) of
sub-clause (iii) of clause (14) of this Section;
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