Court : Karnataka
..... interfere with or change the enactment or any part thereof but where some gap is left which is relevant for the purpose of the explanation, in order to suppress the mischief and advance the object of the act it can help or assist the court in interpreting the true purport and intendment of the enactment, and (e) it cannot, however, take away a statutory right with which any person under a statute has been clothed or set at naught the ..... any view to the contrary would defeat the purpose and intent of the taxation act and would also afford scope and opportunity for some of the persons liable to pay the tax to ply the vehicle unlawfully without payment of tax and later on justify their non-payment by setting up a plea that the vehicle was a repair for a continuous period of over a month or the whole of a quarter, half-year or year as ..... section (1) of section 47 of the said act would entail penalty under section 177 of the said act. ..... these appeals, are permanent residents of pune, maharashtra state; trissur, kerala state and in kerala state respectively. ..... 1977 sc 1686], the hon ble supreme court declared orissa taxation (on goods carried by roads or inland waterways] act, 1962 as invalid, since it did not cover the defect from which the orissa taxation (on goods carried by roads or inland waterways] act.7 of 1959 had suffered. ..... 1438], the insertion of section 14a by way of an amendment to orissa sales tax act subsequent to the decision of the hon ble supreme court in state of bombay vs. .....
Tag this Judgment!Court : Karnataka
..... in any way interfere with or change the enactment or any part thereof but where some gap is left which is relevant for the purpose of the explanation, in order to suppress the mischief and advance the object of the act it can help or assist the court in interpreting the true purport and intendment of the enactment, and it cannot, however, take away a statutory right with which any person under a statute has been clothed or set at naught the working ..... any view to the contrary would defeat the purpose and intent of the taxation act and would also afford scope and opportunity for some of the persons liable to pay the tax to ply the vehicle unlawfully without payment of tax and later on justify their non-payment by setting up a plea that the vehicle was a repair for a continuous period of over a month or the whole of a quarter, half-year or year as they choose to ..... breach of sub section (1) of section 47 of the said act would entail penalty under section 177 of the said act. ..... :- residents of pune, maharashtra state; trissur, kerala state and in kerala state respectively ..... [air1961sc1438, the insertion of section 14a by way of an amendment to orissa sales tax act subsequent to the decision of the hon ble supreme court in state of bombay vs. ..... act, 1962 as invalid, since it did not cover the defect from which the orissa taxation (on goods carried by roads or inland ..... of orissa [air1977sc1686, the hon ble supreme court declared orissa taxation (on goods carried by roads or inland waterways]. .....
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