Court : Allahabad
Reported in : [2003]130STC202(All)
..... originally enacted section 7 of the 1957 act contained a declaration that sugar, tobacco, cotton fabrics, rayon or artificial silk fabrics were of special importance in inter-state trade and commerce and that any sales tax law of a state shall, in so far it imposes or authorises the imposition of a tax on the sale or purchase of these goods be subject as from 1st day of april, 1958 to the restrictions and conditions specified in section 15 of the central sales tax act. ..... it is further averred that the business in pan masala is highly competitive and the petitioner will be forced to close down its business in this state and shift its manufacture and sale to the adjoining states like delhi, madhya pradesh, haryana, ..... this ordinance is also void since it purports to legislate in respect of tobacco, the control of this industry has been taken over by the parliament by passing of the tobacco boards act, 1975 and the entire field being covered by it the state was not competent to legislate on it ..... . state of maharashtra 1983 tax lr 2770 (bom), it was held : 'however, the liability to pay tax under the impugned act does not arise in the case of a dealer in or manufacturer of television sets kept for the purposes ..... .' in this case the bombay high court held, levy of luxury tax on three television sets on manufacturer or dealer for trade is ultra vires and invalid, as television sets kept by them cannot be luxury or kept for the purpose of entertainment or amusement, but was for trade only .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1960All136
..... any other lands, ib would appear in these circumstances that the manner, in which the tax incidence has been imposed by the act, lends support to the view that this act taxes not the land itself but the person holding the land, treating the land as an asset held by him; the question that arises is whether such a tax still is a tax on land and not a tax on an individual in respect of his capital assets comprised of land.it also appeared to me ..... propounded as the following observations of their lord ships of the privy council will show :'the preamble describes that to have been the object of the statute; and there can be no doubt that we must consider the preamble as a key to the construction of the statute, though it would not, of course, control every provision, for we very often find that the subsequent provisions of a statute extend beyond the limits of the preamble.'20. ..... that case were owners of open land within the jurisdiction of the corporation and were assessed to tax on the basis of that rule.the contention before the bombay high court was that the tax, which was sought to be levied, was in the nature of a capital levy and the bombay legislature was not authorised to impose such a tax under entry no. ..... holding that there being no provision to take into account the encumbrances on the land in the bombay rule the bench held that the object of taxation was not the capitalised value of the land as an asset but only the land though the basis of taxation of land was its capital .....
Tag this Judgment!Court : Allahabad
Reported in : [1968]68ITR673(All)
..... than legal ground, was that if the adult members were also to be regarded as partners of the partnership formed between two joint families then such a partnership could never be registered under section 26a of the income-tax act and the rules framed thereunder, as the number of adult members in a joint family being fluctuating and their shares being unpredictable so long as the family remained joint, no valid application for registration could be presented by such a partnership. ..... nandlal gandalal : [1960]40itr1(sc) it was pointed out that both under the hindu law and under the law of partnership, the hindu undivided family as such can exercise no control and management over the business of a partnership, of which the coparcenary is a member through the karta.'52. ..... therefore, so far as the partnership is concerned, both under partnership law and under hindu law, the control and management is in the hands of the individual coparcener who is the partner and not in the family.'51. ..... called upon to consider the questions, (1) whether virappa pillai, who was the karta of a joint hindu family, had entered into the partnership in question on his own account or as the karta of the joint hindu family, and if the latter, (2) whether the result of his joining the partnership was to make the other members of the joint family also, partners in the partnership. ..... commissioner of excess profits tax : [1956]29itr521(sc) commissioner of income-tax, bombay city v. .....
Tag this Judgment!Court : Allahabad
Reported in : 2002(1)AWC266; (2001)2UPLBEC1715
..... removal of the chairperson or any member, which the state government may, by notification in the official gazette, remove the chairperson of the board or any member thereof if he :(a) is or becomes subject to any disqualification specified in section 16 ; or (b) refuses to act or is incapable of acting or acts in a manner which the state government, after hearing any explanation that he may offer, considers to be prejudicial to the interests of the waqfs ; or (c) fails in the opinion of the board, to attend three consecutive meetings of the board, without ..... the director of technical education is not included in the said definition indicating that the institutions which are under the control of directorate of college education only are to be covered by the act and the rules and technical educational institutions in the state of tamil nadu which are controlled by the director of technical education are not so covered.'29. ..... west bengal, parts of gujarat and parts of maharashtra and some of the north-eastern state, so there will be uniformity in respect of waqf administration throughout the country except in jammu and kashmir. ..... whatever has been said with regard to the council of scientific and industrial research, which was a society registered under the societies registration act, equally applies to the cooperative store limited, which is a society registered under the bombay cooperative societies act, 1925. ..... in commissioner, income tax v. .....
Tag this Judgment!Court : Allahabad
Reported in : (2004)3UPLBEC3070
..... the constituent or associated colleges affiliated; or(14) to demand and receive such fees and other charges as may be fixed by the ordinances;(15) to supervise and control the residence and to regulate the discipline of students of the university, the institute and the constituent or affiliated or associated colleges and to make arrangements for promoting their health;(16) to create administrative, ministerial and other necessary posts and to make appointments thereto; and(17) to do all such acts and things; whether incidental to the powers aforesaid or ..... . there can be no doubt that such reservation can not completely exclude admission of students from other universities and states on the basis of merit judged in open competition...................we agree wholly with these observation made by the learned judge and we unreservedly condemn wholesale reservation made by some of the state governments on the basis of 'domicile' or residence requirement within the state or on the basis of institutional preference ..... states cannot be sustained in face of the very important subjects assignment to the states in list ii, and the same applies to taxing powers of the- states, which are made mutually exclusive of the taxing powers of the union so that ordinarily the states have independent source of revenue of their sources of revenue available to the states are substantial and would increasingly become more substantial ..... , state of maharashtra v ..... sc 699, state of bombay v. r.m.d ..... in air 1958 sc .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1972All97
..... that section 46 (2) of the indian income-tax act, 1922 contravened article 14 of the constitution because it provided for two different and alternative methods of recovery of tax dues and clothed the collector with the power to apply either of the two methods, that is to issue a warrant of arrest under section 13 of the bombay city land revenue act, 1886 against one defaulter and detain him for a period longer than six months and on the other hand to proceed against another ..... to a guarantee given by the state government or the corporation in respect of a loan raised by an industrial concern, or(c) to any agreement providing that any money payable thereunder to the state government shall be recoverable as arrears of land revenue, and such person (i) makes any default in repayment of the loan or advance or any instalment thereof, or(ii) having become liable under the conditions of the grant to refund the grant or any portion thereof, makes any default in repayment ..... supreme court specifically referred to the limitations contained in the relevant sections of the punjab act before it controlling the exercise of power by the state government or the authority authorised by it.26. ..... state of andhra pradesh : [1958]1scr1422 the supreme court by majority held that a statute contravening article 286(2) of the constitution was unenforceable, and if the prohibition restricting its enforceability was removed subsequently the statute would become effective without ..... of punjab : [1958]1scr308 . .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1996All375
..... matter, with a view to ensure additional facilities to the public visiting cinema halls to view cinematograph exhibition it has been decided to amend the uttar pradesh entertainment and betting tax act, 1979 to allow, realisation of an extra charge of twenty five paise for the specific purpose of maintenance of the cinema premises and realisation of extra charges at the existing, rates for providing centrally air cooling or air conditioning facilities to the viewers for a period up to 15th of october, ..... emphasis was, with the changing technolgy, to keep abreast with the developments to confer best possible entertainments and to survive in competition it requires up-dating projection, screening, audio visible effect and such developments would also be withinthe meaning of 'maintenance', hence it cannot be said any class of cinema would not require maintenance.77 ..... . instead of remanding the case to the special judge, the supreme court suo motu withdrew the special case from the court of special judge and transferred the same to the bombay high court with a request to the learned chief justice to assign the case to a sitting judge of the high court for holding the trial from day to ..... state of maharashtra 0044/1966 : [1966]3scr744 . '87 ..... self devised restrictions, controlling ones dispositions, insulating its possible outflow effecting others, are all stroll towards divinity, which is hall mark of a civilised ..... the state of andhra pradesh : [1958]1scr1422 , are quoted asunder (at .....
Tag this Judgment!Court : Allahabad
Reported in : 2004(173)ELT337(All)
..... that the real test to determine regarding the classification of products claimed to be ayurvedic medicines would be to find out as to how the customers, practitioners in ayurvedic medicines, dealers and licensing officials treat the product and where all the ingredients of the products in question are mentioned in the authoritative book of ayurveda, the mere fact that the ingredients are purified or added with some preservatives, does ..... cegat itself held that hajmola candy containing 25% active ingredients as per ayurvedic texts and 75% sugar for taste and as a preservative, manufactured under drug controller's licence under the act 1950 was classifiable as ayurvedic medicine under sub-heading 3003.30 of tariff act 1985 and not as sugar confectionery.58. in b.p.l. ..... of central excise, nagpur : 1996(83)elt492(sc) , the hon'ble supreme court held that scientific and technical meaning of the terms and expressions used in the tax laws may not be resorted to rather goods to be classified according to the popular meaning attached ..... maharashtra and ..... collector of central excise, bombay : 1994(73)elt257(sc) , the hon'ble supreme court examined the same issue and placing reliance upon chemphar drug (supra) held that for invoking the proviso to section 11a, it has to be established that there had been an intention to evade duty and there had been something more positive than mere inaction or failure on the part of the assessee or conscious or deliberate withholding ..... 1958 sc 86; and ..... (1958 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1960All45; (1960)ILLJ745All
..... (3) no officer of a union shall he entitled to represent any party unless a period of two years has elapsed since its registration under the indian trade unions act, 1926 and the union has been registered for one trade only: provided that an officer of a federation of unions may, subject to such conditions as may be prescribed, represent any party'. ..... learned counsel for the state then contended that the object of the two years' rule is to discourage any mushroom growth of the trade unions and to ensure that a particular trade union will have acquired sufficient maturity or experience before it is permitted to represent its workmen, i am not impressed with this argument for it ignores the fact that a trade union is formed by ..... an increasing extent they are consulted also on question of economic policy and are represented on advisory or controlling bodies appointed to assist the government in industrial affairs'. ..... issuecontains a text of the resolution passed by the all india trade union congress protesting against what was alleged as 'the deliberate offensive which is being carried on by the labour departments of the governments of bihar, bombay and madhya pradesh to suppress the aituc organization in these states'. ..... 1298 of 1958 and district labour federation pilibhit ..... 1212 of 1958 respectively in which the learned judge held that he saw no good ground for holding that section 6-i of the u. ..... was observed by the supreme court in in re kerala education bill, air 1958 s c 956 at p. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR2003All187; 2003(2)AWC894; (2003)1UPLBEC709
..... , air 1990 sc 1637, in which it was observed that where the tax envisaged by the impugned law is within the legislative competence of the union parliament and if a legislature transgresses its powers, such transgression will be a colourable legislation and wherever legislative powers are distributed between the union and the states, if, any situation of overlapping arises then, it is the duty of the courts to ascertain to what degree and to what extent, the authority to deal with matters falling within these ..... the aforesaid judicial pronouncement cited by the learned counsel for the petitioners do not appear to be relevant to the question whether the state government is competent to amend indian stamp act by imposing stamp duty on the licence of the arms and ammunition and whether by doing so, the state government has encroached upon the legislative power of the parliament.22. ..... , air 1971 bom 365 in which it was held by the bombay high court that 'if, a subject is covered by the entries in list i and fall within the exclusive powers of the central legislature then whether the central legislature has occupied that field or not the state legislature cannot legislate on that subject.'17. ..... state of andhra pradesh, air 1958 sc 468 in which the supreme court has observed that :'under the scheme of the entries in the lists, taxation is regarded as a distinct matter and is separately set out. .....
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