Court : Punjab and Haryana
Reported in : AIR1970P& H206; [1969]24STC258(P& H)
..... while the revisions filed by the dealer against the rejection of its claim in respect of inter-state claims were still pending, the deputy commissioner of sales tax issued a notice on january 7, 1963, under section 31 of the bombay sales tax act, 1953, intimating that he proposed to revise suo motu the appellate order passed by the assistant collector, sales tax, in so far as he allowed deductions in respect of the entire goods despatched to its branches in other ..... agreed and it was held as under:--'in so far as the first question is concerned it is obvious that the provisions of section 11a of the act have no bearing on the revisional powers of the commissioner under sub-section (1) of section 21 of the act for what the commissioner does in exercising revisional powers is to satisfy himself as to the legality or pro-priety of the record of any proceedings before or disposed of by the assessing authority or the appellate authority as the case may be, and he does ..... 'this decision was delivered on july 17, 1962, and when this point of law was argued before the other division bench deciding the case of national rayon corporation limited, 15 stc 746 = (air 1965 punj 62) (supra) on july 16, 1964, this judgment does not seem to have been brought to the notice of the learned judges ..... to discuss the arguments of the learned counsel, i prefer to notice the relevant provisions of the act as it applied to the cases in hand which relate to the years of assessment 1957-58, 1958-59 and 1959-60. .....
Tag this Judgment!Court : Mumbai
Reported in : [1965]56ITR470(Bom)
..... ' after the matter came back to this court and this court called for a further statement by its order dated 24th march, 1961, the appellate assistant commissioner observed in paragraph 15 of his order as follows : 'coming to the alternate contention of the income-tax officer that the provisions should be held to be applicable to the present case as the shares were not freely transferable ..... have quoted somewhat extensively from the decision of the supreme court because, not only did it not accept the principle enunciated in the decision of the division bench, but the decision which it came to is a decision which apart from operating as an absolutely binding precedent directly concerns the parties here as ..... has pointed to the evidence of babulal dated 6th march, 1963, when he was examined by the appellate assistant commissioner and argued that babulal in that evidence never made a grievance that he had been dropped from the managing agency ..... after the case was remitted to this court on 24th march, 1961, a division bench ordered in terms of the decision of the supreme court that 'the income-tax appellate tribunal, bombay bench 'b', do submit a supplementary statement of the case on the question 'whether more ..... commissioner of income-tax the supreme court dealing with the provisions of section 66 of the income-tax act (ii of 1922) observed that it did not confer jurisdiction on the high court to decide a question of law different from the question referred and not arising out ..... 1957 .....
Tag this Judgment!Court : Mumbai
Reported in : (1979)10CTR(Bom)238; [1979]118ITR399(Bom); [1979]1TAXMAN282(Bom)
..... in connection with the division of assets and the depreciation to be claimed thereon, a joint letter dated january 17, 1964, was addressed by the two corporations to the respective commissioners of income-tax being the cit, bombay city iii, as far as the assessee-corporation was concerned and the cit, northern division, ahmedabad, so far as the gujarat state road transport corporation was concerned ..... these contributions which were then considered by the said division bench were for the assessment years 1956-57, 1957-58, 1958-59 and 1959-60. ..... cannot be accepted as a rule made for carrying out the purposes of the act; indeed, such a rule may be regarded as patently violative of the purposes of the act, i,e., of s. 10(2). ..... 712 on account of contribution to the insurance fund against third party risk (2) whether it was rightly held that there was a clear conflict between the substantive section of the act, viz. ..... is to make allowance for some depreciation on these four types of assets and a rule which provides a nil percentage of depreciation cannot be regarded as having been made for carrying out the purposes of the act. ..... provides that the rules made under this section shall be published in the official gazette and shall thereupon have effect as if enacted in this act. 10. mr. ..... that the rule framed which had the effect of depriving depreciation to the assessee for a period of 30 days was invalid and beyond the rule-making powers conferred on the rule-making authority by the act. .....
Tag this Judgment!Court : Mumbai
Reported in : (1977)6CTR(Bom)382
..... the said order of assignment was passed by the deputy commissioner of sales tax, bombay city division, enforcement branch, bombay, and bore no. ..... the said notification dated june 4, 1956 concurrent jurisdiction was conferred upon all sales tax officers of the enforcement branch, including the said sales tax officer (x), enforcement branch, over the whole state of bombay along with the other sales tax officers who had ward wise jurisdiction and that, therefore it was open to the said sales tax officer (x), enforcement branch, to initiate reassessment proceedings and to reassess the ..... their place of business was situate within the area of the jurisdiction of the sale tax officer, licence circle, ii division, bombay, the respondents were filing their returns with the said sales tax officer and were being assessed by him. ..... so far as the contention on behalf of the applicant that the said sales tax officer (x), enforcement branch, bombay, had jurisdiction to reassess the respondents by virtue of the said notification dated june 4, 1956, the department may take up this contention before the tribunal when the case goes back to the tribunal for ..... 15 of the bombay sales tax act, 1953, the tribunal was correct in law in holding that the sales tax officer (x), enforcement branch, bombay, could not initiate the proceedings under that section on the ground that the original assessment under s ..... the said sales-tax officer thus assessed the respondents for the period april 1, 1957 to march 31, 1958. .....
Tag this Judgment!Court : Mumbai
Reported in : (1976)78BOMLR125
..... power is exercised dishonestly,(c) where the power is exercised mala fide,(d) where the power is exercised for a purpose not contemplated by the statute, that is to say, where it is exercised fr a collateral purpose,(e) where the authority has acted under the dictate of another body or authority,(f) where the authority has disabled itself from applying its mind to the facts of each individual ease by self-created rules of policy or in other manner,(g) where the satisfaction ..... 1, the validity of certain orders made by the commissioner of police under section 37(5) of the bombay police act, 1951, and of an order dated october 14, 1975 made by the government of maharashtra under rule 69 of the said rules was challenged on the ground that these orders were ultra vires the said section and ..... rules 37, 38, 39, 43, 46, 47, 48, 50, 51 and 52 of part v, part viii and part ix of the said rules including orders made thereunder, or(b) any action taken in relation to such contravention, or(c) any action taken under the provisions of the maintenance of internal security act, 1971 (26 of 1971), or(d)(he proclamation of emergency made by the president on the 25th day of june, 1975 under article 352 of the constitution, or(e) the order made by the president on the 27th day of june, 1975 under article 359 ..... learned counsel for the appellant, however, placed considerable reliance upon the decision of a division bench of the kerala high court in fathima beebi v. m. ..... commissioner of police (1957) 78 bom. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (2009)25VST178(AP)
..... executive engineer, that the commercial tax officer had allowed the' exemption without verifying the books of accounts or any other material and corroborative evidence, that this was found fault with by the deputy commissioner while withdrawing the said exemptions, that no evidence was adduced in support of the contention that the petitioner's books of accounts were lost while coming from the office of the commercial tax officer, tadepalligudem, that ..... under sub-section (2) of section 20 of the apgst act, the additional commissioner/joint commissioner/deputy commissioner have been conferred the suo motu power to revise any order passed by a subordinate authority, if such order or proceeding is prejudicial to the interests of revenue. ..... tribunal noted that the commercial tax officer had allowed exemption of 35% on the total receipts received from the contractee towards certain construction works which were not specifically mentioned in rule 6(3)(ii) of the apgst rules, 1957 and hence the construction/civil works were to be considered under the residuary clause i.e. ..... the deputy commissioner (commercial tax), eluru division, by his proceedings dated 31.01.2005, revised the assessment and determined the net turnover as rs. ..... munshi, deputy commissioenr of sales taxes, bombay (1968) 21 stc 383 to contend that the suo motu revision was based on mere conjectures, with no ground for invoking the revisional powers, and was, therefore, liable to be quashed. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(5)ALD490; 2000(5)ALT181
..... commissioner of hills division and appeals, shillong, : [1957 ..... the first and third respondent namely the state government and the commissioner of prohibition and excise filed a common counter-affidavit adopting the more elaborate counter-affidavit filed on ..... commissioner of hills division and appeals, assam and others, : [ ..... of home affairs, new delhi and others, 1993 alt supp (1) 21, by a division bench of this court and later by the supreme court in khoday distilleries ltd. v ..... 1993 (andhra pradesh ordinance 5 of 1993) was promulgated by the governor on the 21st july, 1993 -bill no.9 of 1993).an act to provide for the taking over of the wholesale trade and distribution in indian liquor, foreign liquor, wine and beer and to regulate the retail trade thereof as a prelude to totally prohibit ..... excise commissioner and the chiej commissioner, ajmer and others, : [1954]1scr873 , the ..... excise andtaxation commissioner, : [1975]3scr254 and nandlal jaiswal (supra), have been ..... article 14 of the constitution prohibits arbitrariness in state action and requires the state of act fairly and reasonably including in the matter of entering into contracts, in exercising the discretion in the matter of selection of persons for entering into such contracts it is required to evolve rational and fair principles ..... of the port of bombay, : [1989]2scr751 ..... of individual rights vis-a-vis trade and commerce in the area of liquor qua articles 14 and 19?the position under article 19:ever since state of bombay v. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1983SC46; (1983)85BOMLR21; 1982(2)SCALE948; (1982)3SCC519; [1983]1SCR655; 1982(14)LC905(SC)
..... high court struck down an order dated august 27, 1981 by which the chief justice of the bombay high court, in exercise of his powers under sub-section (3) of section 51 of the states reorganization act, 1956 (act xxxvii of 1956) (for short 'the act') with the prior approval of the governor of maharashtra, directed that the judges and division courts of the high court of bombay shall also, sit at aurangabad with effect from august 27, 1981 for the disposal of cases ..... the only other point to be considered, and this was the point principally stressed in this appeal, is whether the power conferred on the chief justice under sub-section (3) of section 51 of the act to appoint a place or places where the judges and division courts may also sit, does not include a power to establish a bench or benches at such place or places, nor that he had any power or authority thereunder to issue administrative directions for the filing or ..... to be operative indefinitely and they were meant to be exercised either immediately or within a reasonable time and therefore the exercise of the power by the chief justice under sub-section (3) of section 51 of the act appointing aurangabad as a place where the judges and division courts of the high court may also sit after a lapse of 26 years is constitutionally impermissible, (3) the state of maharashtra was not a new state within the meaning of section 51 read with section 2(1) of ..... commissioner of income-tax, bombay & ors ..... 995 of 1957 decided on july 22, 1958 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC540; (1977)1SCC120; [1977]1SCR716; [1977]39STC19(SC)
..... decision of the bombay high court in narsee nagsee's case was affirmed by a division bench (by majority) of this court in commissioner oj income-tax, bombay city i ..... :this decision is, therefore, a clear authority for the proposition that assessment proceedings commence in the case of a registered dealer either when he furnishes a return or when a notice is issued to him under section 11(2) of the present act, and that if such proceedings are taken within the prescribed time though the assessment is finalised subsequently, even after the expiry of the prescribed period, no question of limitation would arise. ..... 387 case justifies our apprehension which we have mentioned in the beginning of our judgment to the effect that if a dealer fails to comply with the notice issued under section 11 (2) of the act, then in such a case, even though there may not be any time limit for issuance of a notice, but on the dealer's failure to comply with it the assessing authority may be obliged to take recourse to sub- ..... central sales tax was payable in respect of sale of electric cables manufactured and sold by the petitioner company to state electricity boards in view of the exemption granted generally under section 8(2a) of the central sales tax act read with section 5(2) (a) (iv) of the punjab general sales tax adt, 1948.this writ petition was dismissed in limine by a bench of the high court stating 'reply has been filed. ..... 1957]31itr164(bom) , to a case covered by section 11 (2) of the sales tax act .....
Tag this Judgment!Court : Kerala
Reported in : AIR1962Ker4; [1961]12STC683(Ker)
..... instant tax revision cases came up for disposal before a division bench, their lordships referred them for decision by a full bench, because 'the learned advocate for the petitioner, relying on deputy commissioner of commercial taxes, coimbatore division v. ..... appeals by the firm before the additional appellate assistant commissioner, and before the sales tax appellate tribunal proved ..... madras, 1954-5 stc 216 : (air 1954 mad 1130) was relied on to show that the word 'business' in the definition of 'dealer' in the general sales tax act is used in the sense of buying or selling goods with a view to earn profit. ..... stress was laid on the definition of 'dealer' in the sales tax act as meaning 'any person who carries on the 'business of buying or ..... nature of things, these sales cannot be mere casual dealings, or isolated transactions but acts done in the carrying on or carrying out of the firm's business.14. ..... accept the view taken by the sales-tax authorities that the petitioner's sale of dry cows was part of its business, constituting it a dealer within the meaning of the sales tax act and attracted liability to taxation in respect thereof.17. ..... be no doubt that thetransactions in question satisfy the definition of sale in the act and the petitioner the definition of dealer.'4. ..... state of bombay (1960-11 stc 141 ..... of 1957 (ker ..... 21 of 1957 (ker) and was affirmed by this court observing :'in the course of its business of running a dairy the petitioner firm was regularly and systematically selling its .....
Tag this Judgment!