Court : Chennai
Reported in : 1999(2)CTC108
..... to clause (xxi) of section 5(i) uses the words 'commences operations for the establishment of such unit', in contradistinction to the use of the words 'employed by it in a new and separate unit set up after the commencement of this act', and, in my opinion, those words used in the second proviso give a clear indication of the intention of the legislature that the commencement of operations for the establishment of a new and separate unit was not to be a part of ..... we are unable to agree with the learned counsel for the commissioner that in arriving at this view, the high court committed ..... but the learned counsel for the applicant, the commissioner of wealth-tax, contends that the meaning of that expression extends to the whole process beginning with the commencement of operations for the establishments of the unit and ending in the completion of ..... for establishment of the unit cannot be simultaneous with the setting up of the unit as urged on behalf of the commissioner, but must precede the actual setting up of the unit. ..... the abovesaid decision of the bombay high court was referred to and relied on by the division bench of this court in ramraju surgical cotton ..... the unit should have been set up after the commencement of the wealth-tax act, 1957, i.e. ..... has been followed in commissioner of wealth-tax ..... commissioner of wealth-tax : [ ..... commissioner of wealth-tax : [1962]46itr820(mad) , the learned judges have held that this expression means 'ready to ..... commissioner of wealth-tax : [1962] .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1962KAR667; [1962]13STC943(Kar)
..... . after the mysore sales tax act, 1957, came into force the functions of the 'collector' were made over to the 'commissioner', and the 'sales tax officers' were replaced by ..... under section 40(1) of the mysore sales tax act, 1957, the bombay sales tax act, 1953, as well as other enactments in force in the ..... dated 3rd july, 1958, issued in exercise of his powers conferred by sub-section (2) of section 44 of the bombay sales tax act, 1953, directed that all proceedings pending before the commercial tax officers in the belgaum division, with which we are concerned in this case, in respect of dealers with a turnover not exceeding rs ..... recapitulate that the obligation or the liability incurred under the bombay sales tax act continued to be in force in view of clause (b) to the proviso to section 40(1) of the mysore sales tax act, 1957 ..... . the commissioner had without doubt competence to delegate his powers to the assistant commercial tax officer who must now be deemed to be an officer appointed under section 3 of the bombay sales tax act, 1953, to assist him and he has delegated some of his powers as per the notification dated ..... have held that the 'commissioner' has been validly designated to take the place of the 'collector' appointed under the bombay sales tax act, 1953 ..... . from the foregoing it is clear that the powers of the sales tax officer appointed under the bombay sales tax act, 1953, have now been transferred to the assistant commercial tax officers in respect of the dealers with a turnover .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1976]37STC448(AP)
..... it was held that the legal liability to pay excise duty was upon the assessee who carried on business in tobacco under the rules framed under the central excises and salt act, 1944, and even if the customers agree contractually to pay the excise duty, which was payable by him, such payment was manifestly a part of the valuable consideration for the purchase of the goods ..... excise duty has not been included in the bills of sale issued by the manufacturers and, therefore, it does not form part of the 'turnover' defined under section 2(s) of the andhra pradesh general sales tax act, 1957 (hereinafter referred to as the sales tax act), and, consequently, sales tax is not exigible in respect of excise duty. ..... 1973 and 5 of 1974, preferred by the assessee to the sales tax appellate tribunal against the orders of the assistant commissioner dismissing its appeals for the assessment years 1970-71 and 1969-70 are without success. ..... 284 at 297, a division bench of the bombay high court, while considering the impact of section 34 of the indian income-tax act, 1922, observed thus:the scope of reassessment under section 34 is a ..... petitioner's turnover for the year 1970-71 in respect of its business at vijayawada, the commercial tax officer reopened the assessment for the year 1969-70 under section 14(4) of the andhra pradesh general sales tax act, 1957, and, by his order dated 16th december, 1971, determined the escaped turnover of the assessee at rs. ..... shroff [1957] 31 ..... [1957] ..... [1957] ..... [1957] .....
Tag this Judgment!Court : Delhi
Reported in : ILR1973Delhi363
..... legislation cannot be considered reasonable and a landlord cannot reasonably be expected to let a building for a rent higher than the standard rent; (3) according to the definition in the west bengal premises rent control (temporary provisions) act, 1950, standard rent is the rent which has actually been fixed by the rent controller under section 9 or at which it would have been fixed if application were made under the said section; and (4) an express ..... for the purpose of determining the rateable value of any land or building the commissioner of the corporation is empowered by sub-section of section 131 of the corporation act to require the owner or occupier to furnish (a) the name and place of residence of the owner or occupier or of both (b) the measurements or dimensions of the land or building and the rent obtained for ..... (34) respondents strongly rely upon a division bench judgment of the bombay high court in filmistan private ltd. ..... annual value or rateable value is determinable under the delhi municipal corporation act, 1957, hereinafter referred to as 'the corporation act' under section 116 and under the punjab municipal act, 1911, hereinafter referred to as 'the municipal act' under section 3(1)(b). ..... appeals are in respect of properties which are situate within the jurisdiction of the municipal corporation of delhi which is governed by the delhi municipal corporation act, 1957. ..... the corporation raised the annual house tax in 1957 to rs.75.60 corresponding to an annual value of .....
Tag this Judgment!Court : Chennai
Reported in : AIR1963Mad134; (1963)ILLJ52Mad
..... regional provident fund, commissioner, bombay, air 1957 bom 148, a company carried on the business of manufacturing vegetable oil and its ..... petitioner's contention is that his factory is only manufacturing toys, that it is not within schedule 1 of the act, and that there is no notification by the central government bringing toy industry within that schedule that the act is therefore wholly inapplicable and that the demand of the commissioner is illegal being in excess of his jurisdiction. ..... prays for the issue of a writ of certiorari or other appropriate writ, or order under article 226 of the constitution to quash the order of the regional provident fund commissioner, madras dated 2-3-1957 in exercise of his powers and jurisdiction under the employees provident funds act, xix of 1952.2. ..... producing 'merry-go-rounds' only thereafter.the regional provident fund commissioner by his communication dated 2-3-1957 initimated the petitioner that his factory was engaged in the manufacture of 'general engineering products' and that therefore it was under the purview of the employees provident fund act. ..... 'the same division bench of the bombay high court decided another case arising under the same act and that is reported in nagpur glass works ltd. ..... the division bench held that the act cannot apply to the whole factory inasmuch as at the relevant date glass was not included in the schedule and that it applied only to the section producing burners and metal lamps, as these products were .....
Tag this Judgment!Court : Mumbai
Reported in : 1992(1)BomCR35; (1990)92BOMLR533
..... with reference to the date first day of september 1940 or date of first letting of the premises was bad, clauses (a) to (d) of section 11 of the bombay rents, hotel and lodging house rates control act, 1947 should be also struck down at the same time maintaining as valid the opening words of section 11(1), clauses (d-1) and (e) of the act: so that when either the landlord or the tenant approaches the court for fixation of standard rent the court would be in a position ..... the municipal commissioner, greater bombay, reported in (1972) 56 bom.lr 589 quoted with approval the above observations of chagla, c.j ..... we regret we are unable to give any countenance to the submission that the decision of the division bench in omprakash's (supra) case is a binding precedent. ..... the classification of buildings into two classes did not bear any relationship with the objects of the act since the buildings which were exempted had been in existence since the year 1957 and the owners had already realised a major part of their investments. ..... singhvi has also relied upon division bench judgment in the case of rukmanibai khimiji cooverji ..... setalvad submits that in case we are of the view that the division bench decision in the case of omprakash v. m/s. ..... , himself delivered the division bench judgment in omprakash's case (supra), took a contrary view in the case of union of india and others v. ..... the decision of the division bench in the case of omprakash's case (supra) was given in the context of the provisions of .....
Tag this Judgment!Court : Gujarat
Reported in : (1968)9GLR694
..... however, the commissioner, baroda division, by his order dated 8th of september 1961, as modified by his order dated 17th of february 1962, purporting to act under his revisional jurisdiction under rule 108(6) under the bombay land revenue code, set aside the order of the aval karkun without entering into merits and directed the petitioners to approach an appropriate court or take recourse to available ..... dated the 8th of september 1961 and the order dated the 17th of february 1962 of the commissioner, baroda division, setting aside the order of the aval karkun dated the 28th of december 1958 are ..... that the application of the 20th july 1965 given by the petitioner must be treated to have been given under the code and not under the tenancy act and, therefore, the commissioner had the authority to set aside the order made by the aval karkun under his revisional jurisdiction given to him by rule 108(6).10. mr. c.g. ..... the notification of government dated the 9th of september 1957 which is annexure d to this petition also indicates ..... that the said order was passed by the commissioner in compliance with the instructions issued by the government of bombay by their circular dated the 9th september 1957, whereby the government had directed that if any party challenged the entries ill the record of rights pertaining to the status of the tenant, such party should be directed to apply to the mamlatdar under section 71 read with section 70(b) of the tenancy act for determining tenancy rights. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1970MP286; [1970]78ITR209(MP); 1970MPLJ564
..... this is a reference under sub-section (1) of section 66 of the indian income-tax act, 1922 (hereinafter referred to as 'the act') at the instance of the commissioner of income-tax the questions referred to us for decision are:(1) 'whether, on the facts and in the circumstances of the case, the overhead expenses under the heads of salaries ..... the learned judges of the division bench of the bombay high court have held that where there is only one business of the assessee, namely, the manufacture of sugar (and not of cultivation of sugar-cane) the expenditure which the assessee incurs for that business has to be allowed to the assessee under section 10(2) (xv) of the act, being 'any expenditure............not being in thenature of capital expenditure or personal expenses of the assessee, ..... the learned counsel for the commissioner contends that the judgment in the bombay case in : [1968]68itr512(bom) , has not ..... commissioner of income-tax therefore, prayed that the case be stated to the high court for its decision on the two questions aforesaid which arose out of the orders of the tribunal in respect of the two assessments for the years 1956-57 and 1957 ..... on appeal by the assessee, the appellate assistant commissioner of income-tax, relying on a decision of the ..... in the result, we answer the reference in respect of the assessment years 1956-57 and 1957-58 respectively as' follows:(1) that, on the facts and in the circumstances of the case, the overhead expenses under the heads of salaries .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1967SC234; [1966]SuppSCR198; [1966]18STC222(SC)
..... 8, as originally enacted, provided : '(1) every dealer who, in the course of inter-state trade or commerce sells to a registered dealer goods of the description referred to in sub-section (3) shall be liable to pay tax under this act, which shall be one per cent of his turnover : provided that, if under, the sales tax law of the appropriate state, the sale or purchase of any goods by a dealer is exempt from tax generally and not in specified ..... which raises the following common question as to applicability of concessional rate of sales tax to transactions of inter-state sale and taxable under the central sales tax act, 1956 : 'when a purchasing dealer in one state furnishes in form 'c' prescribed under the central sales tax (registration & turnover) rules, 1957, to the selling dealer in another state a declaration, certifying that the goods ordered, purchased or supplied are covered by the certificate of registration obtained by ..... court, following an earlier judgment in deputy commissioner of commercial taxes, madras division, v. ..... the deputy commercial tax officer rejected the claim on the ground that the bombay state electricity board was not a dealer engaged in selling goods and merely because they held a registration certificate, the goods sold to the board could not be admitted to the concessional rate of tax ..... the bombay state electricity board, saurashtra division, which is engaged in the production of electric energy purchased transformers and other goods of the total value .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1975SC1121; (1975)1SCC737; [1975]3SCR254
..... in the petitions, the appellants restricted their challenge, in the high court, to the fallowing points :(1) the excise and taxation commissioner (who in the punjab exercised the powers of a financial commissioner under the act) had no jurisdiction to determine the method of disposal of the country liquor vends; (2) the power conferred on the financial commissioner under section 34 of the act to grant a licence, permit or pass on payment of such fees, if any, as he may direct did not extend to disposing of the country ..... kidwai, commissioner of hills division and appeals, shillong, : [1957]1scr295 das c.j. ..... the bombay abkari act 1878: the bombay prohibition act 1949; the bengal excise acts of 1878 and 1909; the madras abkari act 1886; the laws and rules contained in the excise manual united province, the eastern bensal and assam excise act 1910; the bihar and orissa excise act 1915; the cochin abkari act as amended by the kerala abkari laws act 1964; and the madhya pradesh excise act 1915, are instances of state legislations by which extensive powers ..... chamarbaugwala : [1957]1scr874 , one of the contention raised was that the restrictions imposed by the bombay lotteries and prize competition control and tax act, 1948, on the trade or business of the respondents contravened the fundamental right guaranteed to them under article 19(1)(g) of the constitution. ..... baisara : [1951]2scr682 , the constitutional validity of the bombay prohibition act, 1949 was challenged. .....
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