Nizams Family (Remainder Wealth Trust), Hyderabad[1] this Court was dealing with the expression subject to in the context of the Wealth Tax Act, 1957. ) Specifically, insofar as an exemption notification is concerned the Chand Shri Gopal and Others[2] would require notice. Nothing is to be read in, nothing is to be implied; one can only look fairly at the language used and nothing more and nothing less. But there was a change and the recent trend of judicial opinion is reflected in Errington v.

, general and reserved he would have to file two nomination papers and pay two deposits. The next contention raised on behalf of the appellant was that if a member of the Scheduled Caste or Tribe wants to contest both the seats, i. A taxing statute should be strictly construed; common sense approach, equity, logic, ethics and morality have no role to play. If a manufacturer sells the kit and the automotive gas compressor separately by different invoice or by separate pricing, we do not see any reason for exclusion of the air-conditioning kit from the serial no.

Subsequent to the amendment of the Act the employees can raise the same dispute before the certifying officer or before the appellate tribunal and may in a proper case apply for its modification under s. "Where one person grants to another, or to a definite number of other persons, a right to do or continue to do in or upon the immoveable property of the grantor, something which would, in the absence of such right, be unlawful, and such right does not amount to an easement or an interest in the property, the right is called a licence.

At one time it was thought that the test of exclusive possession was infalliable and if a person was given exclusive possession of a premises, it would conclusively establish that he was a lessee. " Under the aforesaid section, if a document gives only a right to use the property in a particular way or under certain terms while it remains in possession and control of the owner thereof, it will be a licence. In view of what has been said above and in view of ss.

32 and 33 and the definition of the word ' election' such candidate has to file two nomination papers one for the general seat and the other for the reserved seat setting out the necessary qualifications which are required under the law 451 Similarly he will have to make two deposits under s. 8 and will be liable to duty separately. 8 because there are two transactions and the kit is charged as per serial no. 8 of the Notification and that the excluded part of the kit, namely, automotive gas compressor with or without magnetic clutch will cease to be a part of item no.

This position has been substantially altered by the two amendments to which we have just referred; but we are concerned in the present appeal with the state of the law as it prevailed prior to the said amendments, and so it cannot be denied that the employees had a right to claim a modification of the standing orders on the ground that they were unreasonable or unfair by raising an industrial dispute in that behalf. 34 for the same reason. What the two-Judge Bench has said is that an air-conditioning kit minus automotive gas compressor with or without magnetic clutch will remain in the description of goods against item no.

The dividing line is clear though sometimes it becomes very thin or even blurred. 8 and compressor is charged as per serial no. But for the permission, his occupation would be unlawful. In that context, the Court opined that Section 3 has to be made expressly subject to Section 21 and it must yield to that Section insofar as the latter makes a special provision for assessment of a trustee of a trust.

Reliance has also been placed on decision in Dhodha House (supra) in which this Court considered the question about the maintainability of the composite suit for infringement of the Copyright Act, and the Trade and Merchandise Marks Act, 1958. It does not create in his favour any estate or interest n the property. The legal possession, therefore, continues to be with the owner of the property, but the licensee is permitted to 384 make use of the premises for a particular purpose'.

The Trade Marks Act, 1999 was also considered. In The Commissioner of Wealth Tax, Andhra Pradesh, Hyderabad v. At this stage, it is necessary to appositely understand the said expression. Errington (1), wherein Lord Denning reviewing the case law on the subject summarizes the result of his discussion thus at p. Thus, the language of a taxing statute should ordinarily be read and understood in the sense in which it is harmonious with the object of the statute to effectuate the legislative animation.

There is no dispute over the fact that one can buy the automotive gas compressor with or without magnetic clutch with the kit, and both can also be purchased separately from different manufacturers. Section 3 of the said Act imposed the charge of wealth tax subject to other provisions of the Act. and Jagdambika Pratap Narain Singh v. There is, therefore, cleat distinction between the two concepts.