Judgment Search Results Home > Cases Phrase: bombay lotteries control and tax and prize competitions tax act 1958 maharashtra Court: mumbai Page 1 of about 410 results (0.367 seconds)

State of Maharashtra Vs. Shivji and Others

Court : Mumbai

Reported in : [1990]68CompCas246(Bom)

..... a division bench of this court (to which one of us was a party) had occasion to deal with a somewhat a similar scheme in the context of the bombay lotteries (control and tax) and prize competitions (tax) act, 1958, in the case of santosh enterprises v. ..... following purposes, namely :-(i) giving or awarding periodically or otherwise to a specified number of subscribers as determined by lot, draw or in any other manner, prizes or gifts in cash or in kind, whether or not the recipient of the prize on gifts is under a liability to make any further payment in respect of such scheme or arrangement; (ii) refunding to the subscribes or such of them as have not won any prize or gift, the whole or part of the subscriptions, contributions or other monies collected, with or without any bonus, premium, interest ..... the trial court came to the conclusion that under the scheme, there was guarantee of delivery of a motor cycle to every members, that there was a chance for poor people to get a motor cycle at negligible and/or low price and on instalments, that the amount deposited with the promoters was safe with them and, under the circumstances, it cannot be said that the accused persons - the partners of the company - had contravened any provisions of the ..... state of maharashtra (criminal writ petition nos. .....

Kamal Agency Vs. the State of Maharashtra

Court : Mumbai

Reported in : (1970)72BOMLR928a

..... there exists in the respondent state the bombay lotteries (control and tax) and prize competitions (tax) act, 1958, hereinafter referred as 'the bombay lotteries act'. ..... letter appears to have been written in pursuance of an inquiry made on behalf of the respondent state and in answer it is stated that it was only in the case of maharashtra lottery that a specific order permitting the state government to conduct such a lottery and entrusting to them the executive power of the union in respect of that lottery was issued and that since no other state government had requested for an authorisation, such an order had not been issued in the case of state lottery organised by them. ..... question raised by this petition is : whether a state government has power or authority to prevent sale of or dealings in tickets of state lotteries organised and conducted by any other state in the union of india in so far as such sales or dealings take place within the territory of the state of maharashtra, which is the respondent in this petition.3. ..... this is a petition by prayer (b) of which the petitioners pray for a writ of mandamus under article 22(5) of the constitution of india against the state of maharashtra ordering the respondents to forbear from doing any act or thing so as to prevent, obstruct or interfere in any manner with the free and unrestricted sale arid distribution of and/or dealings in lottery tickets of lotteries organised or conducted by any other state in india by the petitioners.2. .....

Kamal Agency and ors. Vs. the State of Maharashtra

Court : Mumbai

Reported in : AIR1971Bom332; (1970)72BOMLR928

..... there exists in the respondent state the bombay lotteries (control and tax) and prize competitions (tax) act. ..... (4) lottery is per se gambling and is not trade or business or commerce and is therefore not entitled to protection under article 19(1)(g) or article 301 of the constitution of india, nor has a state any executive power in respect thereof under article 298; and(5) what are excepted under section 32 (b) of the bombay lotteries act are lotteries lawfully organised by a state and therefore, unless a lottery organised by another state is lawful, in the sense that it is authorised, the respondent state is entitled to take action against or in respect of it under the provisions of the bombay lotteries act.13. ..... this is a petition by prayer (b) of which the petitioners pray for a writ of mandamus under article 226 of the constitution of india against the state of maharashtra ordering the respondents to forbear from doing any act or thing so as to prevent, obstruct or interfere in any manner with the free and unrestricted sale and distribution of and/or leadings in lottery tickets of lotteries organised or conducted by any other state in india by the petitioners.2. ..... 1958, hereinafter referred as 'the bombay lotteries act'. .....

Shankarrao Vs. State of Maharashtra

Court : Mumbai

Reported in : (1980)82BOMLR622; 1980MhLJ888

..... was held that in the case of gambling, if there is a territorial nexus between the person sought to be charged and the state seeking to tax him, it provides sufficient nexus for imposing the tax under the bombay lotteries and prize competitions control and tax act (54 of 1948) ..... provision obviously means, as has been provided in the other provisions of this act and the rules made thereunder, that a land-holder in maharashtra must submit a return, if he holds land in excess of the ceiling ..... findings further show that for the proper implementation of the provisions of the maharashtra act, sections 3 to 11, the only event which is being constantly taken into account for affecting the properties in maharashtra is the existence of properties outside, as also the addition and subtraction of that property outside the state ..... . with regard to the limitation on the basis of maharashtra and madhya pradesh lands, where the husband owns some property in madhya pradesh, and the wife or divorced wife inherits that property in madhya pradesh as a lawful event of dissolution of marriage, is it permissible for the purposes of sub-section (2) of section 4 of the act to club together such property for the purpose of determining the ceiling limit of ..... land in all other states in india was required to be included in the returns for being clubbed together for the purpose of deciding the ceiling in maharashtra, persons owning land in maharashtra and some other states had to file returns within the prescribed time. .....

Niphad Sahakari Sakhar Karkhana Ltd. and Others Vs. State of Maharasht ...

Court : Mumbai

..... joshi s contentions can be summarised as under:- the aforesaid act was amended on more than one occasion but in the petition, the amendment by the maharashtra tax laws (levy and amendment) act, 1995 with effect from 1st october, 1995 and the subsequent amendments by the maharashtra ordinance vi of 1998 read with maharashtra act 20 of 2002 and the exemption notification under section 12b of the said act dated 29th march, 2003 read with circular no. ..... the latter act, which inter alia protects the imposition and collection of the cess on entry of sugarcane into the premises of a factory for use therein, under the bombay sugarcane cess act, 1948 (bom. ..... the bombay sales tax act, 1959 is enacted by the legislature for levy of sales tax on goods. ..... the petitioner then refers to several other acts enacted by the parliament and particularly the essential commodities act, 1955, the control orders pertaining to sugarcane there-under. ..... entry 44 of schedule 'a' of the bombay sales tax act, 1959 gives exemption to the levy of tax on sale and purchase of sugarcane. ..... in "goodrick group's case" followed by case of "bombay tyre international" of the hon'ble supreme court the ratio of which is applied in the judgment in case of baramati grapes ltd. ..... (bombay high court). ..... bombay tyre international ltd. .....

M/s. Otoklin Global Business, A Partnership Firm and Others Vs. The St ...

Court : Mumbai

..... the certificate issued by the sales tax officer, sales tax notice, profession tax certificate, the certificate of registration issued under the bombay shops and establishment act, the certificate of importer-exporter code from ministry of commerce and some correspondence with the municipal corporation of greater bombay are relied upon, but these, to our mind, would demonstrate, at best, the physical possession of petitioner no.1 in respect of the said premises. ..... he would then submit that respondent no.2-assignee issued the demand notice on 9th june 2009 to respondent nos.3 to 6 under section 13(2) of the sarfaesi act and submitted that, after meeting of the statutory period of 60 days, the second respondent took symbolic possession of the property, in respect of which the possession notice dated 27th august 2006 was published in the local newspaper. mr. ..... the petitioners cannot, therefore, be evicted, except in accordance with the law, namely, the maharashtra rent control act, 1999. ..... eventually if the rent control legislation and the benefit thereof can be availed off by tenants and occupants, the initial burden is on them to establish and prove the existence of a tenancy and that will be in jeopardy by the act of either the principal borrower or the bank. ..... be that as it may, the suit claims a declaration that the plaintiffs are duly protected as tenants under the provisions of the maharashtra rent control act, 1999. 23. ..... state of maharashtra and ors. .....

Shaikh Gulab Shaikh Ahmed Vs. Mr. Birendra Kumar

Court : Mumbai

..... for the reasons stated above and adopting pervasive and meaningful interpretation of the provisions of the relevant statues and entries 43, 44 and 45 of list i and entry 32 of list ii of the seventh schedule of the constitution, we answer the reference as under : "cooperative banks" established under the maharashtra cooperative societies act, 1960 (the mcs act, 1960), the andhra pradesh cooperative societies act, 1964 (the apcs act, 1964), and the multi-state cooperative societies act, 2002 (the mscs act, 2002) transacting the business of banking, do not ..... (1) where an order for the sale of immovable property has been made, if the defaulter can satisfy the tax recovery officer that there is reason to believe that the amount of the certificate may be raised by the mortgage or lease or private sale of such property, or some part thereof, or of any other immovable property of the defaulter, the tax recovery officer may, on his application, postpone the sale of the property comprised in the order for sale, on such ..... reliance was placed by the advocate of one intervenor on the case reported as (2007) 6 scc 236 [greater bombay co-op. .....

Eurotex Industries and Exports Ltd. and anr. Vs. State of Maharashtra ...

Court : Mumbai

Reported in : 2004(3)BomCR562; 2004(2)MhLj1017; [2004]135STC25(Bom)

..... proviso to section 3 of the entry tax act provides that the rate of entry tax to be levied shall not exceed the rate specified for that commodity under the bombay sales tax act, the bombay sales of motor spirit taxation act, 1958 or as the case may be, the maharashtra purchase tax on sugarcane act, 1962. ..... it was submitted that the entry tax act though on the face of it imposes the same rate of tax on furnace oil imported into maharashtra as the bst act does on furnace oil manufactured and sold in maharashtra, but in effect, by virtue of section 42 read with rule 41d of the bst act and rules the rate of tax is anything but the same and there is a wide gap of 12 per cent to 15 per cent in respect of furnace oil brought into the local area from outside ..... if the petitioners purchase the said goods from the local dealers in maharashtra then tax at 15 per cent is attracted under the bombay sales tax act, 1959 ('the bst act', for short) and if the said goods are imported from outside the state, then entry tax is attracted at 15 per cent under the entry tax act. ..... learned senior advocate appearing on behalf of eurotex industries limited, submitted that the entry tax levied on furnace oil is liable to be struck down on the following grounds :(a) that the entry tax creates a tax barrier which affects the free-flow of goods from outside maharashtra into maharashtra on account of the differential rates and tax burden that furnace oil would have to bear depending on from where it is purchased. .....

Indian Hotel and Restaurants Association (AHAR), an Association duly r ...

Court : Mumbai

Reported in : 2006(3)BomCR705

..... provisions of the bombay police act 1951 and the rules made which empower the licensing authority to frame rules are reproduced below:section 33(1)(w): (i) licensing or controlling places of public amusement or entertainment; (ii) prohibiting the keeping of places of public amusement or entertainment or assembly, in order to prevent obstruction, inconvenience, annoyance, risk, danger or damage to the residents or passengers in the vicinity; (iii) regulating the means of entrance and exit at places of public amusement or entertainment or assembly, and providing for the ..... it is submitted that the right to trade in liquor may not be a fundamental right, but in so far as the state of maharashtra is concerned, a law having been enacted for carrying on trade in liquor by licensees holding valid licences issued under the bombay prohibition act, 1949 read with the bombay foreign liquor rules, 1953, the petitioners' members, who are the holders of such licences, have a statutory right which can be invaded only in accordance with ..... in which there is dealing in alcohol, lotteries and gaming are res extra commercium. ..... there used to be virtually a competition amongst the dancing girls to attract the attention of the customers so as to be showered with the maximum amount of ..... of list i of the seventh schedule itself is specific that a matter can be brought under the entry only if it is not enumerated in list ii or list iii and in the case of a tax, if it is not mentioned in either of those lists. .....

Mukand Ltd. Vs. Mukand Staff and Officers Association

Court : Mumbai

Reported in : 2002(2)ALLMR405; [2001(90)FLR971]; (2001)IILLJ1421Bom

..... an apprentice) employed in any industry to do any manual, unskilled, skilled, technical, operational, clerical or supervisory work for hire or reward, whether the terms of employment be express or implied, and for the purposes of any proceeding under this act in relation to an industrial dispute, includes any such person who has been dismissed, discharged or retrenched in connection with or as a consequence of, that dispute, or whose dismissal, discharge or retrenchment has ..... where the number of comparable concerns were small in a particular region and the aspect of competition is not of the same importance, the region part of the industry- ..... its demand, the association relied upon the fact that the bombay consumer price index which was 892 in june 1972 had gone upto 5435 in december 1991, the year 1972 was referred to because the basic scales were formulated much prior to 1972 and thereafter no revision in the basic scales had taken place apart ..... the government of maharashtra for adjudication on february 17, 1993 under section 10 of the industrial disputes act, 1947, before ..... on the other hand submitted that the net burden of the award of the industrial tribunal after taking into account the average rate of corporate tax of 45.58% for 1991-92 to 1996-97 would be much lower than what is sought to be portrayed on behalf of the employer. ..... , clerks, typists, computer operators, telephone operators, stenographers and quality control inspectors was produced before the tribunal (vol. ..... 1958 .....