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Khazan Chand Nathi Ram Vs. State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973 - Sections 25, 39(5); Haryana Value Added Tax Act, 2003 - Sections 33, 61, 61(2); Punjab General Clauses Act, 1898 - Sections 4

Reported in : [2004]136STC261(P& H)

certified copy of the order shall be excluded in computing the period of sixty days.(6) and (7) ........................'Haryana Value Added Tax Act, 2003 :'Section 33. Appeal.--(1) Any assessee considering himself aggrieved by an original order may prefer an appeal and the said … Punjab General Clauses Act, 1898 (as applicable to the State of Haryana) :Haryana General Sales Tax Act, 1973 :'Section 25. Submission of returns and payment of tax.--(1) Tax payable under this Act shall be paid in the manner

Anwar.C.M, Safa Mahal Vs. the Deputy Commissioner

Court : Kerala

Subject : Value Added Tax

Acts : Kerala Value Added Tax Act, 2003 - Section 25 (1)

order of assessment completed against the petitioner for the year 2009-'10, under section 25 (1) of the Kerala Value Added Tax Act, 2003 (KVAT Act). Aggrieved by Ex.P3, the petitioner had preferred statutory appeal before the 1st respondent, as evidenced from

T.P.Poulose Vs. the Commercial Tax Officer

Court : Kerala

Subject : Value Added Tax

Acts : Kerala Value Added Tax Act, 2003 - Section 25 (1)

8th day of November, 20101. Petitioner is aggrieved by Ext.P3 notice issued under section 25(1) of the Kerala Value Added Tax Act, 2003. Assessment for the year 2007-'08 was proposed to be finalized on rejecting the return filed, on the ground

Smitha Prasanth. Vs. the Commercial Tax Officer.

Court : Kerala

Subject : Sales Tax

Acts : Kerala Value Added Tax Act, 2003 - Section 25(1)

writ petition is against Ext.P3 order of assessment completed under the provisions of Section 25(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act). The assessment pertains to the year 2007-08. Normally this court may not be inclined to entertain

Commissioner of Wealth Tax Vs. Anil Tayal (Huf)

Court : Punjab and Haryana

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 14, 14(2), 15, 16, 16(4), 16A, 16A(1) to 16A(4), 16A(5), 17, 17(1), 17A(1), 18(1), 25(2) and 27(1); Haryana General Sales-tax Act, 1973 - Sections 25; Haryana Value Added Tax Act, 2003; Motor Vehicles Act; Taxation Law

Reported in : (2005)195CTR(P& H)420; [2006]285ITR243(P& H)

right to appeal available under the Haryana General Sales-tax Act, 1973, survives after its repeal by the Haryana Value Added Tax Act, 2003, observed as under :'In civil proceedings, lis commences on the presentation of the plaint or in cases claiming … the case, the Tribunal is right in law in cancelling the order passed by the then CWT under Section 25(2) of the WT Act, 1957 ?'2. For deciding the aforementioned question, we have taken the facts from the

P.P. Mary Vs. Agrl. Income Tax and Commercial Tax

Court : Kerala

Subject : Value Added Tax

Acts : Kerala Value Added Tax Act, 2003(KVAT Act) - Section 25(1)

is against Ext.P3 and P3A orders of assessment issued under the provisions of Section 25(1) of the Kerala Value Added Tax Act, 2003 (KVAT Act), on the ground that the petitioner was not afforded with an opportunity of hearing before completion

Hindustan Construction Company Ltd. Vs. the State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973 - Sections 4, 4(10), 25, 39, 39(S), 40, 40(2) and 42(2); Central Sales Tax Act, 1956; Haryana Value Added Tax Act, 2003 - Sections 34, 55(1), 61, 61(1) and 62; Punjab General Clauses Act, 1898 - Sections 3(1), 4, 6 and 297(2); Delhi Rent Control Act, 1958 - Sections 57(2); Delhi and Ajmer Rent Control Act, 1952 - Sections 35 and 35(1); Code of Civil Procedure (CPC) - Sections 96, 100 and 115; Provincial Small Cause Courts Act - Sections 25 and 125; Motor Vehicles Act; Constitution of India - Article 226; Haryana General Sales Tax Rules - Rules 24 and 60

Reported in : (2005)140PLR313; [2005]141STC119(P& H)

any person unless such person has been given a reasonable opportunity of being heard. (See. Rule 60).'The Haryana Value Added Tax Act, 20032. (1) In this Act unless the context otherwise requires.(a) xx xx xx xx(b) xx xx xx xx(c) … In view of various judgments referred to above and on the reading of Section 61(2) of the HVAT Act, 2003 it is concluded that Section 61(2) of the HVAT Act does not give any retrospective effect to the … there is to be no further appeal. The section we are dealing with, is almost the same as Section 25 of the Provincial Small Cause Courts Act. That section has been considered by the High Courts in numerous

Sunil Varkey vs Commercial Tax Officer

Court : Kerala

the fact is not in dispute, concededly the proceedings of the assessment under Section 25(1) of the Kerala Value Added Tax Act, 2003 is beyond the period of 5/6 years, andtherefore the demand notice and assessment orderare not sustainable in the

United Riceland Pvt. Ltd. and anr. Vs. State of Haryana and ors.

Court : Punjab and Haryana

Subject : Sales Tax

Acts : Haryana General Sales Tax Act, 1973 - Sections 2, 6, 6(1) 9, 9(1), 15, 15A, 16(1), 17, 25(5), 27, 28, 29, 31, 33 and 40; Haryana General Sales Tax (Amendment) Act, 1993; Haryana General Sales Tax (Amendment) Act, 2003 - Sections 6; Haryana Value Added Tax (Amendment) Act, 2004; Constitution of India - Articles 14, 19(1), 141, 226 and 286(1); Punjab General Sales Tax Act, 1948 - Sections 4B; Central Sales Tax Act, 1956 - Sections 5(1) and 15; Land Revenue Act, 1887; Gujarat Imposition of Taxes by Municipalities (Validation) Act, 1963; Mysore Sales Tax (Amendment) Act, 1969; Orissa Arbitration (Amendment) Act, 1984; Orissa Arbitration (Amendment) Act, 1991; Karnataka State Civil Services (Regulation of Promotion, Pay and Pension) Act, 1973 - Sections 11 and 11(2); Orissa Additiona

Reported in : [2005]140STC42(P& H)

Haryana Act No. 4 of 2003 vide Notification No. Leg. 5/2003 dated March 27, 2003. Simultaneously, the Haryana Value Added Tax Act, 2003 (hereinafter referred to as 'the VAT Act') was amended by Haryana Act No. 4 of 2004. That amendment … shall afresh determine the liability of the petitioners to pay the interest in terms of Sub-section 5 of Section 25 of the Act but the interest shall be imposed only from the date of notice of assessment and

M/s Modi Naturals Ltd Vs. The Commissioner Of Commercial Tax Up

Court : Supreme Court of India

Subject : Service Tax

Court in case of M.K. Agro Tech (supra). He would argue that the statutory provisions under the Karnataka Value Added Tax Act, 2003 and UP VAT Act are distinct and different in all respects. He pointed out that the UP Page … be referred to as the revenue.3. These appeals are at the instance of an assessee, duly registered under Section 17 of the Uttar Pradesh Value Added Tax Act, 2008 (for short, ‘the UP VAT Act’) and are … the case on hand?. RELEVANT PROVISIONS OF THE UP VAT ACT, 2008 25. Before we advert to the rival submissions canvassed on either side, we