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The Bharatkhand Textile Mfg. Co. Vs. the State of Gujarat

Court : Gujarat

Subject : Sales TaxConstitution

Acts : Constitution of India - Article 286(2); Sales Tax Laws Validation Act, 1956

Reported in : AIR1964Guj219; (1964)GLR961; [1964]15STC885(Guj)

the challenge by its decision in Sundararamier and Co. v. State of Andhra Pradesh, (1958) 9 STC 298: (AIR 1958 SC 468). It is, therefore, … by the assessee even if the sales in question were inter-State sales. Mr. M. M. Thakore relied on Section 46 of the Bombay Sales Tax Act. 1953, and contended that the Sales Tax Laws Validation Act, 1956, could … formulated. The first ground was based on Rule 5(1)(xi) (I)(A) of the Rules under the Bombay Sales Tax Act, 1953, which was the relevant Act in force during the material period. The second ground on which the claim

Market Committee and ors. Vs. Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

Subject : Direct Taxation

Reported in : (2005)94TTJ(Delhi)692

Farmers' Welfare Trust Society (1985) 155 ITR 370 (Del) (v) CIT v. Andhra Pradesh State Road Transport Corpn. (1986) 159 ITR 1 (SC)Director of Income-tax … lockup or hospital and such other public or charitable institution as may be prescribed (Births and Deaths Registration Act, 1953, Section 41) The question is whether this school, which is established and chiefly maintained by freemasons for the benefit … institutions (Technical and Industrial Institutions Act, 1892, Section 2). 'Institutions' includes any trusts or undertaking (Charities Act, 1960, Section 46). 'It is little difficult to define the meaning of the term 'institutions' in the modern acceptation of word.

Mohanlal Hargovindas Vs. State of M.P. and ors.

Court : Madhya Pradesh

Subject : Sales Tax

Acts : Constitution of India - Articles 245, 286(1) and 286(2); Sales Tax Laws Validation Act, 1956 - Sections 2; Madhya Pradesh Sales Tax Act, 1947 - Sections 2, 4, 4(6), 8, 8(3), 11A, 22(4) and 27A; Central Provinces and Berar Sales Tax Act, 1947

Reported in : AIR1962MP245

the Supreme Court in M.P. V. Sunderaramier and Co. v. State of Andhra Pradesh, 1358 SCR 1422 : (AIR 1958 SC 468). Their Lordships pointed … 1955-2 SCR 509: ((S) AIR 1955 SC 786) (supra).23. There is a provision similar to Section 27A in Section 46 of the Bombay Sales Tax Act (3 of 1953) and also in Section 22 of the Madras General … before advantage could be taken of the Sales Tax Laws Validation Act, 1956, there had to be a State Act imposing a tax on such sales. Section 27A is reproduced below:''27-A. (1) Notwithstanding anything contained in this Act,--

Sham Lal Vs. Director, Military Farms, Army Headquarters, New Delhi an ...

Court : Punjab and Haryana

Subject : ServiceConstitution

Acts : Constitution of India - Articles 226, 309, 310 and 311; Civilians in Defence Services (Classification, Control and Appeal) Rules, 1952 - Rule 15

Reported in : AIR1968P& H312

at the pleasure of the President or the Governor. Similarly in Dr. G. Valayya Pantulu v. Government of Andhra, AIR 1958 Audh Pra 240, Subba Rao C.J., (as he then was) and Jagan Mohan Reddy J., were … the Union or an all-India service or a civil service of a State or holds a civil post under the Union or a State, cannot … before a Division Bench in Naubat Rai v. Union of India, AIR 1953 Punj 137. In that case Naubat Rai, who was at one time … Rao J., delivering the judgment of the majority, after referring to Section 7 of the Police Act and Section 46 under which the U. P. Police Regulations prescribing the procedure for investigation and enquiry had been made, traced

Barkat Ali Khan Bahadur Vs. Controller of Estate Duty

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 2(15), 5, 22, 44 and 46; Income Tax Act, 1961 - Sections 147

Reported in : (1985)47CTR(AP)229; [1986]158ITR259(AP)

Matched in: Court Andhra Pradesh

Veligati Lakshminarayana and ors. Vs. the State of Andhra Pradesh and ...

Court : Andhra Pradesh

Subject : Property

Acts : Nagarjunsagar Project (Acquisition of Land) Act, 1956 - Sections 1 and 2(3); Land Acquisition Act, 1894 - Sections 17, 17(1), 17(2) and 17(4); Constitution of India - Articles 14, 19(1), 31(1), 31(2) and 245

Reported in : AIR1972AP19

Project, which is a premier irrigation project undertaken in the State of Andhra Pradesh. Acquisition in all these cases is sought to be made under … (Acquisition of Land) Act, 1956, (Act No. 32 of 1956), which will he hereinafter referred to as the State act, to provide for the acquisition of the lands in the Nagarjunsagar Project area. The preamble of the Act … Namasivaya, : [1964]6SCR936 , the Supreme Court was considering the provisions of the Madras Lignite (Acquisition of Land) Act, 1953 which provided for payment of compensation for acquisition, on the basis of value on some prior date anterior … said modifications are: (1) Instead of clause first in subsection (1) of Section 23 of the Central Act, the State Act substituted the following:'first the … Land Acquisition enactment Shah J., observed in paragraph 46:'Reverting to the amendment made in Clause (2) of

Government of Andhra Vs. Nooney Govindarajulu

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Constitution of India; Sale of Goods Act, 1930

Reported in : [1957]8STC297(AP)

the former. Though the former transaction had inter-State elements as the goods were delivered for consumption in the Andhra State, the Tribunal, relying upon The State of Bombay v. United Motors (India) Ltd. (1953 4 S.T.C. 133), held … State but by the legal fiction of the Explanation were deemed to be sales within the State. Now, section 46 exempted from tax expressly (a) sales outside the State of Bombay or in the course of the import … raises the question of the scope of the Sales Tax Laws Validation Act, 1956.2. The relevant facts may be briefly stated. The assessee was carrying

Jawajee Naganatham, Etc. Vs. Revenue Divisional Officer, Abilabad and ...

Court : Andhra Pradesh

Subject : Property

Acts : Land Acquisition Act, 1894 - Sections 23 and 34; Andhra Pradesh Act, 1953; Constitution of India - Article 14

Reported in : AIR1983AP155

Matched in: Court Andhra Pradesh

Raja Jagdish Pratap Sahi Vs. State of Uttar Pradesh

Court : Supreme Court of India

Subject : Commercial

Acts : Indian Income Tax Act, 1922 - Sections 46 and 46(7); Income Tax Act, 1961 - Sections 232; Uttar Pradesh Agricultural Income Tax Act, 1948 - Sections 17, 30, 31, 32 and 32(2); Indian Income Tax (Amendment) Act, 1953 - Sections 21

Reported in : AIR1973SC1059; [1973]88ITR443(SC); (1973)3SCC815; [1973]3SCR528; 1973(5)LC616(SC)

was repelled by Chatterjee, J. In Chaganti Raghava Reddy v. State of Andhra Pradesh : AIR1959AP631 , the Andhra Pradesh High Court also took a … for the recovery can be taken. This section was amended bv Section 21 of the Indian Income-tax (Amendment) Act. 1953, by which the following explanation was added :Explanation.-A proceeding for the recovery of any sum shall be deemed … position under the Indian Income-tax Act, but it is contended that the analogous provisions of Sub-section (7) of Section 46 of the Indian Income-tax Act, 1922, or the corresponding provisions of Section 232 of the Income-tax Act of

R. Venkatasubba Reddiar Vs. the Registrar, Co-operative Societies, Mad ...

Court : Chennai

Subject : Trusts and Societies

Acts : Madras Co-operative Societies Act, 1932 - Sections 12(1) and 12(3); Co-operative Societies Act, 1912 - Sections 11(1) and 11(3)

Reported in : AIR1954Mad955

be part of it by reason of the formation of the Andhra State. The Madras Ordinance II of 1953 was promulgated in order to effectuate this object. The Ordinance authorised the re-constitution of the bank according to … Act, 1932, and to the proceedings that 'were' taken for its bifurcation consequent on the separation of the Andhra state from the Madras in order to understand the proceedings that have led to the filing of this writ … bank according to the proposals to be made by the Registrar under Section 3 (1) to be confirmed by a resolution of the general body … the relevant by-laws which have a bearing on this question. Under by-law 46'the ultimate authority in all matters relating to the administration of the bank