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Venkataramana Rice and General Merchants, Gudivada, Krishna District V ...

Court : Andhra Pradesh

Subject : Other TaxesConstitution

Acts : Andhra Pradesh Rural Development Act, 1996 - Sections 3, 5, 6(5) 7, 8 and 9; Constitution of India - Articles 14, 19, 266, 286, 286(2), 301, 304(B); Haryana Rural Development Act, 1986; Cantonments Act, 1924; Haryana Municipal Act, 1973; Punjab Agricultural Produce Mrakets Act, 1961; Central Sales Tax Act, 1956 - Sections 14 and 15; Andhra Pradesh General Sales Tax Act, 1957

Reported in : 1998(6)ALD449; 1998(6)ALT74

be a city; area declared as an urban area; and place declared to be a Cantonment under the Cantonments Act, 1924. Section 3 envisages constitution of A.P. Rural Development Board consisting of the Chief Secretary to the Government as Chairman … the Constitutional validity of the Andhra Pradesh Rural Development Act, 1996 is being challenged as violativc of Article 286(2) of the Constitution of India on the ground that the State Legislature is not competent under any of

K.A. Jose Vs. R.T.O. and anr.

Court : Kerala

Subject : Sales Tax/VATConstitution

Acts : Andhra Pradesh Rural Development Act, 1996 - Sections 7(1); Assam Taxation (On Goods Carried by Road or Inland Waterways) Act, 1954; Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Act, 1993; Bihar Taxes on Entry of Goods into Local Areas for consumption, Use or Sale thereof Ordinance, 1993; Cantonments Act, 1924; Constitution of India - Articles 14, 19, 19(1), 213, 245, 246, 255, 265, 286 and 301 to 304; Finance Act, 1996; Finance Act, 2003; Himachal Pradesh Taxation (on certain Goods Carried by Road) Act, 1991; Kerala Finance Act, 1996; Kerala General Sales Tax Act, 1963; Kerala Municipality Act, 1994; Kerala Panchayat Raj Act, 1994; Kerala Tax on Entry of Goods into Local Areas Act, 1994 - Sections 2(1), 3, 3(1), 4 and 9; Kerala Tax on En

Reported in : 2008(1)KLJ128

Municipal Corporation constituted under the Kerala Municipality Act, 1994 (20 of 1994) or a Cantonment declared under the Cantonments Act, 1924. Section 2(1)(d) defines the expression 'entry of goods into local area' which means entry of goods into a local … Act, 1994 (in short 'Entry Tax Act') are discriminatory and ultra vires of Articles 14, 19(1)(g), 246, 265, 286, 301, 304(a), 304(b) and other consequential reliefs. State maintained the stand that the Act is within the legislative

Thressiamma L. Chirayil Vs. State of Kerala

Court : Kerala

Subject : Sales Tax

Acts : Kerala Tax on Entry of Goods into Local Areas Act, 1994 - Sections 2(1), 3 and 4; Kerala Finance Act, 1996; Assam Taxation (On Goods Carried by Road or Inland Waterways) Act, 1954; Rajasthan Motor Vehicles Taxation Act, 1951; Andhra Pradesh Rural Development Act, 1996 - Sections 7(1) and 9; Himachal Pradesh Taxation (on Certain Goods Carried by Road) Act, 1991; Motor Vehicles Act, 1988; Kerala Panchayat Raj Act, 1994; Kerala Municipality Act, 1994; Cantonments Act, 1924; Finance (Amendment) Act 2003; Kerala General Sales Tax Act, 1963; Constitution of India - Articles 14, 19(1), 213, 245, 246, 255, 265, 286, 301, 302, 303 and 304

Reported in : 2007(1)KLT303; (2007)7VST293(Ker)

Municipal Corporation constituted under the Kerala Municipality Act, 1994 (20 of 1994) or a Cantonment declared under the Cantonments Act, 1924. Section 2(1)(d) defines the expression 'entry of goods into local area' which means entry of goods into a local … 1994 (in short 'Entry Tax Act') are discriminatory and ultra vires of Articles 14, 19(1)(a), 19(1)(g), 246, 265, 286, 301, 304(a), 304(b) and other consequential reliefs. State maintained the stand that the Act is within the legislative

R. M. Ar. R.M. Ramanathan Chettiar Alias R.M. A.R. Ramanathan Chettiar ...

Court : Chennai

Subject : Property

Reported in : (1974)1MLJ221

than agriculture under the Tamil Nadu District Municipalities Act, 1920, the Madras City Municipal Corporation Act, 1919, the Cantonments Act, 1924, or any law governing municipal or local bodies in any other State or Union Territory in India or … Bros. & Co. v. Owner of the Turkish Steamship 'Mecca' (1897) A.C. 286 . It is only when there is no appropriation either by the … amended by the 1973 Act. In the affidavit filed in support of this petition, the appellant stated that Section 19 of the 1938 Act as amended by the 1973 Act provided that where before the publication of

Godfrey Phillips India Ltd. and anr. Vs. State of U.P. and ors.

Court : Supreme Court of India

Subject : Other Taxes Constitution

Acts : Uttar Pradesh Tax on Luxuries Act, 1955; Andhra Pradesh Tax on Luxuries Act, 1987; West Bengal Tax on Luxuries Act, 1994; Uttar Pradesh Tax on Luxuries Ordinance - Sections 3; Uttar Pradesh Tax on Luxuries (Amendment) Act, 1994 - Sections 2; Central Excise Act, 1944 - Sections 4; Constitution of India - Articles 14, 19, 32, 143, 226, 245, 246, 246(1), 248, 248(2), 286, 286(3), 289, 301, 304 and 366, 366(29A); Uttar Pradesh Tax on Luxuries Ordinance, 1995; Government of India Act, 1935; Kerala Luxury Tax on Tobacco (Validation) Act, 1964; Finance Act, 1950; Expenditure Tax Act, 1957; Additional Duties of Excise (Goods of Special Importance) Act, 1957; Tobacco Board Act, 1975; Karnataka Cinemas (Regulations) Act, 1964; Central Sales Tax Act, 1956 - Sections 14 and 15; Cantonme

Reported in : (2005)194CTR(SC)257; JT2005(5)SC587; (2005)2SCC515; [2005]139STC537(SC); [2005] 1 SCR 732

List (now Entry 62 of List II) was resorted to impose entertainment tax on cinema houses under the Cantonments Act, 1924 by the State of Bombay. The tax was upheld on the ground that the entry contemplated a law … on the ground that it was ultra vires Articles 14, 19, 245, 286, 301 and 304 of the Constitution. At the same time writ petitions … tax on supply of tobacco and matters connected therewith or incidental there to'. It consisted of a few sections of which relevant ones are quoted.5. Section 3 of the Ordinance which provided for the levy of luxury

Babulal Bhikaji Mandloi Vs. Dattatraya Narayan and ors.

Court : Madhya Pradesh

Subject : Civil

Acts : Madhya Pradesh Municipalities Act, 1961 - Sections 20 and 20(2); Code of Civil Procedure (CPC) - Sections 24; Madhya Pradesh Civil Courts Act, 1958 - Sections 3 and 7

Reported in : AIR1972MP1; 1971MPLJ987

Narainprasad, 1967 Jab LJ 69 = (AIR 1967 Madh Pra 243). In that case, Rule 43 of the Cantonments Electoral Rules provided that an election petition could be presented to the District Judge of the District within … in Parthasaradhi Naidu v. Koteswara Rao, ILR 47 Mad 369 = (AIR 1924 Mad 561) (FB), persona designata are 'persons selected to act in their … State of M. P., 1958 MPLJ 459 = (AIR 1958 Madh Pra 286). In those cases also similar provisions of the C. P. and Berar … District of West Nimar, Mandleshwar is also within the Revenue District. Section 20 of the Madhya Pradesh Municipalities Act, 1961, provides for filing an election petition. The section reads as under:'20. Election petitions.-- (1) No election or

Railway Express Agency, Inc. Vs. Virginia

Court : US Supreme Court

Subject : Land Acquisition

unconstitutional, by merely changing its descriptive words. Lawrence v. State Tax Commission, 286 U. S. 276 , 286 U. S. 280 (1932); Galveston, H. & … Court's decisions sustain the application of a fairly apportioned general gross receipts tax to an interstate transportation company. Canton R. Co. v. Rogan, 340 U. S. 511 , 340 U. S. 515 -516; Central Greyhound Lines, Inc. … ] Railway Express Agency v. Virginia, 347 U. S. 359 (1954). Subsequently, the Virginia General Assembly enacted the Act here involved, levying a "franchise tax" on express companies, measured by gross receipts from operations within Virginia, in … property tax, and in fact the rate, as established by the latter section, has been used before the "in lieu" provision as a basis for