Advanced Search Results

Cantonment Board, Mathura Vs. Krishna Bricks and Lime Factory

Court : Supreme Court of India

Subject : Other Taxes

Acts : Cantonments Act, 1924 - Sections 60; Uttar Pradesh Municipalities Act, 1916 - Sections 128(1); Constitution of India- Article 276 and 276(2)

Reported in : 1996VIIAD(SC)80; JT1996(8)SC180; 1996(6)SCALE510; (1996)6SCC72; [1996]Supp6SCR135; (1997)1UPLBEC53

of the tax at the aforesaid rate was in contravention and in violation of Section 60 of the Cantonments Act, 1924 read with Section 128(1)(ii) of the U.P. Municipalities Act, 1916. The suit filed on behalf of the respondent … the said respondent, the High Court came to the conclusion that the ceiling and restriction imposed by Article 276(2) of the Constitution, as applicable to the State, any municipal, district board, local board or other local authority

The Western India theatres Ltd. Vs. the Cantonment Board, Poona, Canto ...

Court : Supreme Court of India

Subject : Other Taxes

Acts : Indian Companies Act, 1913; Cantonments Act, 1924 - Sections 60; Bombay Municipal Boroughs Act, 1925 - Sections 73, 75 and 76; Bombay Motor Vehicles Tax Act, 1935 - Sections 14; Government of India Act, 1935 - Sections 100 and 142A; Constitution of India - Articles 14 and 276(2)

Reported in : AIR1959SC582; [1959]Supp(2)SCR63

issued by the respondent whereby, in exercise of the powers conferred on it by s. 60 of the Cantonments Act, 1924 (II of 1924), the respondent proposed to make, with the previous sanction of the Central Government, certain amendments … all times material to this appeal the respondent was governed by the Cantonments Act, 1924 (Act II of 1924). Section 60 of that Act runs as follows :- '60(1) The Board may, with the previous sanction of the … Government of India Act, 1935 and Rs. 250 per annum under Art. 276(2) of the Constitution. We are unable to accept this argument as sound.

All India Federation of Tax Practitioners and ors. Vs. Union of India ...

Court : Supreme Court of India

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65, 65(16), 66, 67, 68, 71, 72, 73 and 83; Finance (No. 2) Act, 1998; Constitution (Eighty-eighth Amendment) Act, 2003; Central Excise Act, 1944 - Sections 2, 3, 9C, 9D and 11B; Income Tax Act, 1961; Medicinal Act, 1955; Kerala Abkari Act; Cantonments Act, 1924 - Sections 60; Government of India Act, 1935 - Sections 100 and 142A; Uttar Pradesh Tax on Luxuries Act, 1995; Andhra Pradesh Tax on Luxuries Act, 1987; West Bengal Luxury Tax Act, 1994; Haryana Passengers and Goods Taxation Act, 1952 - Sections 3(3); Constitution of India - Articles 19(1), 245, 246, 246(1), 246(3), 248, 265, 268A, 269, 276, 276(1), 276(2), 276(3) and 366(29A)

Reported in : AIR2007SC2990; (2008)5CompLJ488(SC); (2007)211CTR(SC)449; 2007(120)ECC451; 2007LC451(SC); [2007]293ITR406(SC); JT2007(10)SC305; (2007)6MLJ1062(SC); 2007(10)SCALE178; 2007(7)SCC527

cinematograph films. A notice was issued to the appellant by the Cantonment Board under Section 60 of the Cantonments Act, 1924 imposing tax on entertainments. The said levy was challenged on the ground that under Section 100 of the … and architects having regard to Entry 60 List II of the Seventh Schedule to the Constitution and Article 276 of the Constitution.Background Facts3. On 1.6.1998 Finance Bill, 1998 was introduced in Parliament. Clause 119 of the Notes

Alankar theatre Vs. Entertainment Tax Officer, Warangal

Court : Andhra Pradesh

Subject : Sales Tax

Acts : Andhra Pradesh Entertainments Tax Act, 1939 - Sections 4(1); Madras Local Authorities Entertainments Tax Act, 1926; Madras Entertainments Tax (Andhra Pradesh Extension and Amendment) Act, 1958; Andhra Pradesh Cinemas (Regulation) Act, 1955

Reported in : [1991]82STC417(AP)

Legislatures to levy 'taxes on luxuries including taxes on entertainments, amusements betting and gambling'. Section 60 of the Cantonments Act, 1924, empowered the Board to levy taxes with the previous sanction of the Central Government. It was empowered to … entry 82 in List I. If it is treated as a tax on profession, occupation or calling, article 276 prescribes a ceiling of Rs. 250. If it is a tax on income, it is beyond the competence

M. Gopal Pondither Vs. the District Magistrate-cum-collector of Chingl ...

Court : Chennai

Subject : Municipal Tax

Acts : Cantonments Act, 1924 - Sections 84 and 87

Reported in : AIR1978Mad413

had already submitted his objections.3. Thereafter, the petitioner preferred an appeal on 19-8-1968 under Section 84 of the Cantonments Act 1924 to the first respondent who is the prescribed appellate authority under the Act. By a communication dated 3-2-1970, … demand notice for the same half-year i.e. for the period commencing from 1-4-1988, demanding a sum of Rs. 276 thus making a total of Rs. 414 on the basis of the revised assessment, against which the petitioner

Khaja Kutubuddin Khan S/O Late Khaja Moi Vs. The Secunderabad Cantonme ...

Court : Andhra Pradesh

Subject : Land Acquisition

marriage hall was established and was functioning for long time. On 6.4.2001 notice under Section 185 of Cantonment Act 1924 (referred to as Old Act) was issued alleging that unauthorized constructions were made on the premises and direction … restoration and as on today appeal is not restored. There is no automatic stay on filing of appeal. Section 276 of the old Act (Section 342 of the new Act) only vests discretion in the Appellate Authority to … Khaja Mansion, Road No.36, Jubilee Hills, Hyderabad and another Petitioners The Secunderabad Cantonment Board, Court compound, S P Road, SEcunderabad Rep by its Chief Executive

Cantonment Board, Mhow and anr. Vs. M.P. State Road Transport Corpn.

Court : Supreme Court of India

Subject : Municipal Tax

Acts : Madhya Pradesh Municipalities Act, 1961 - Sections 3(38) and 127; Madhya Pradesh Motor Vehicles Taxation Act, 1947 - Sections 3, 3(2), 6, 7 and 127; Contonments Act, 1924 - Sections 60 and 60(1); General Clauses Act, 1897 - Sections 6

Reported in : I(1997)ACC586; AIR1997SC2013; JT1997(4)SC561; 1997(3)SCALE484; (1997)9SCC450; [1997]3SCR813

briefly stated as under :3. To consolidate and amend the law relating to the administration of Cantonments the Cantonments Act 1924 (Act 2 of 1924) was enacted in place of the earlier Cantonment Act (Act 15 of 1910 and … the conclusion that in view of the bar of imposition of tax by any local authority contained in Section 6(1) of the Madhya Pradesh Motor Vehicles Taxation Act, 1947 (hereinafter referred to as the 'Taxation Act') the … Government of India Act 1935 and Rs. 250 per annum under Article 276(2) of the Constitution. The Court repelling the argument held:The entry contemplates luxuries,

The Western India theatres Ltd. Vs. the Cantonment Board, Poona, Canto ...

Court : Mumbai

Subject : Other Taxes

Reported in : (1959)61BOMLR950

issued by the respondent whereby, in exercise of the powers conferred on it by Section 60 of the Cantonments Act, 1924 (II of 1924), the respondent proposed to make, with the previous sanction of the Central Government, certain amendments … annum under Section 142A of the Government of India Act, 1935, and Rs. 250 per annum under Article 276(2) of the Constitution. We are unable to accept this argument as sound.7. As pointed out by this Court

Anand Prakash Agrawal Son of Shri Dhan Prakash Agrawal Vs. Cantonment ...

Court : Allahabad

Subject : Contempt of Court

Acts : Contempt of Courts Act, 1971 - Sections 2, 19 and 20; Cantonment Act, 1924 - Sections 185 and 274; Code of Civil Procedure (CPC) - Order 39, Rule 2A; Constitution of India - Article 215

Reported in : 2006(3)AWC2854

the restraint order against him, he continued to make constructions. Notice was issued under Section 185 of Cantonment Act 1924 to the opposite parties as well as to the subsequent purchasers of the land in question (which was … the lower court which was dismissed on 30.11.2000. A second appeal No. 276 of 2001 is said to be pending before this Court in which … with others filed Suit No. 581 of 1994 for permanent injunction against the Executive Officer and President of Cantonment Board, Meerut Cantt (applicants in contempt application pending before the Hon'ble Single Judge) in the court of Civil

In Re: the Delhi Laws Act, 1912, the Ajmer-merwara (Extension of Laws) ...

Court : Supreme Court of India

Subject : Constitution

Acts : Code of Criminal Procedure (CrPC) , 1898 - Sections 445

Reported in : [1951]2SCR747; AIR 1951 SC 332

authorized the extension of certain chapters to certain areas with modifications. 261. The next instance mentioned was the Cantonments Act, 1924. By section 9 of this Act it was provided, that the Central Government may by notification exclude from … done under the coercive influence of the other departments. 211. The decision in Hampton & Co. v. U.S. 276 U.S. 394 is the oft quoted judgment of Taft C.J. The following extracts from that judgment may be