Court : Punjab and Haryana
Reported in : AIR1997P& H28
..... bombay lotteries (control and tax) and prize competition (tax) act, 1958 is an act to control and tax lotteries and prize competition in the state of maharashtra ..... (air 1984 sc 1542) (supra) was that exemption from the applicability of the bombay lotteries (control and tax) and prize competition (tax) act, 1958 to the lotteries specially authorised by the state of maharashtra was discriminatory and that the exemption should be extended to alt lotteries authorised by the government of any state whatsoever. ..... in the case of lotteries authorised by the government of maharashtra, the government of maharashtra may retain to itself all necessary powers for the regulation and control and the prevention of misuse of funds and exploitation of guideless members of ..... the act contains detailed provisions for the licencing, regulation and control of lotteries within state of maharashtra. ..... (supra), their lordships went on to hold that the legislature of maharashtra was competent to regulate and control the sale and distribution of the 'state authorised lotteries' as against the 'state organised lotteries'. ..... legislature could not exercise powers with regard to the state 'organised' lotteries, whereas it could exercise its powers for the regulation and control of the state 'authorised' lotteries within the state of maharashtra.10. ..... the reason for exempting lotteries authorised by the government of maharashtra from the applicability of the act and not lotteries authorised by the government of other .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1963P& H549; [1963]14STC559(P& H)
..... of the supreme court in the judgment in tata iron and steel company's case, air 1958 sc 452 where section 4 (1) of the bihar sales tax act, 1947, which is in substance identical in its language with our section 4, was considered to be the charging ..... of the charging provisions, though the word 'charge' as such has not been used as is the case with the income-tax act, (for example see inter alia sections 3 and 55 thereof) but failure to use the word 'charge' is, in my opinion, immaterial for it is section 4 which provides legislative sanction or the authority of law for levying tax within the contemplation of section 265 of the constitution.our attention has also been drawn by shri kaushal to the observations ..... according to sub-section (2) every dealer to whom sub-section (1), (the purport of which has just been described) does not apply is to be liable to pay tax under the act with effect from three months after the commencement of the year immediately following that during which his gross turnover first exceeds the taxable quantum. ..... taxing statutes, it may here be pointed out, involve no equity and in common with other statutes the controlling factor is the legislative intent.7. ..... the state of bombay, air 1951 sc 128 and r. m. d. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1976P& H1
..... made by parliament or an existing law with respect to that matter, then, the law ao made by the legislature of such state shall, if it has been reserved for the consideration of the president and has received his assent, prevail in that state:'provided that nothing in this clause shall prevent parliament from enacting at any time any law with respect to the same matter including a law adding to amending ..... of the president for the introduction thereof into the legislature; or(b) he would have deemed it necessary to reserve a bill containing the same provisions for the consideration of the president; or(c) an act of the legislature of the state containing the same provisions would under this constitution have been ia-valid unless, having been reserved for trie consideration of the president, it had received the assent of ..... bombay, air 1962 sc 97, their lordships of the supreme court held that the fee charged for services rendered by the market committee in connection with the enforcement of the various provisions of the bombay agricultural produce markets act, 1939, and the provision for various facilities in the various markets established by it was not in the nature of sales tax ..... :---'.....to provide link roads, culverts and bridges in the rural areas to effectively link them to the various markets in the state to enable the producer to get competitive prices, and other various objectives as defined under section 28 of the act, ......... ..... 1958 by changing the basis of assessment and .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1965P& H62; [1964]15STC746(P& H)
..... trade were sent in these cases from mumbai to punjab and the tax under sales tax act could levied and collected only in the state of maharashtra from which the movement of the goods commenced'.in answer to the first objection, it was said on the return filed on behalf of the excise and taxation commissioner, punjab that the period of time mentioned in section 11a of the east punjab general sales tax act had no application at all because the additional assistant excise ..... additional assistant excise and taxation commissioner proposes to levy tax under the central sales tax act in respect of inter-state sales on the view that the documents of title had been transferred at amritsar in the state of punjab while the goods were in movement from bombay to punjab. ..... at that time that is before the ist october 1958 section 9 authorised the levy and collection of tax in the appropriate state and the expression 'appropriate state' was defined in section 2(a) of the act as the state in which a dealer had his place of business and in relation to a dealer who had more than one place of business the 'appropriate' state meant every such state with respect to the place of business within its ..... of the central sales tax act, 1956 the tax is to be levied by the state in which the sale is effected' and that in the present cases the document of title were transferred at amritsar while the goods were in movement from bombay to punjab and the punjab state authorities were there fore entitled to levy the tax. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1976P& H59
..... for the petitioner is that the electricity duty under the punjab electricity (duty) act, 1958, could be charged by the board on the energy consumed by the petitioner and not on the demand charges. ..... a contention has been raised by the learned counsel for the petitioner that electricity is 'goods' within the definition of section 2(7) of the sale of goods act, 1930, and, in case, the goods are not supplied in accordance with the terms of the agreement the consumer is liable to pay only for delivery of such quantity ..... been raised by the learned counsel for the petitioner that the contract between the petitioner and the board was a contingent contract as defined in section 31 of the contract act and that the petitioner was not liable to pay any demand charges in case the board failed ..... gets support from rule 3 of the rules wherein it is mentioned that the duty under clause (iii) of sub-section (1) of section 3 of the duty act shall be calculated on the price of the energy recoverable at the net rate of the board which will include the demand charge when the supply is governed by ..... (f) force majeure : in the event of lock out, fire or any other circumstances considered by the supplier to be beyond the actual control of the consumer the consumer shall be entitled to a proportionate reduction in demand charges/minimum charges provided he serves at least 3 days notice on the supplier for shut down ..... learned division bench of the bombay high court in maharashtra state electricity board v. ..... tax .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1960P& H317
..... deputy custodian general, evacuee property, (s) air 1955 punj 177 (fb)), the property remained vested in the land-holders, the statute only ejected an agency already known, to control and administer on behalf of and for the benefit of the village community to meet its common requirements.the reservation of land basically is not for raising income commercially but putting the land so reserved to the ..... be so entitled.in this view of the matter, can it be considered to have been 'reserved' or even 'assigned' for a 'common purpose within the contemplation of the impugned statute and does this construction really promote and carry out the true purpose and object of the act i have doubts if it does.but as of my learned brethren, for whose opinions i have great respect, are of the view that this allotment does fall within the purview of ..... the management of the land so assigned shall be done by the panchayat on behalf of the village proprietary body, but these words lose all their meaning when the proprietors can exercise no control over the acts of the panchayat, on which has been conferred the right to utilise the land or the income derived from it. ..... , 1954 scr 674: (air 1954 sc 119), and bombay, air 1958 sc 328, laying down that word 'acquisition' does not necessarily imply acquisition of legal title by the state in the property taken possession of but may comprehend cases where the citizen has been ..... 369, cited with approval by lord halsbury in income-tax special purposes commrs. v. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2005)140PLR313; [2005]141STC119(P& H)
..... a division bench of this court held as under: -'the words 'all suits and other proceedings' in sub-section (2) of this section (section 57 of delhi rent control act 1958) are sought to be interpreted in two different ways by the learned counsel for ..... by contending that the apex court in the aforesaid case was dealing with the scope of the revisional powers of the high court under section 115 of the code and under section 40 of the 1973 act, the powers of revision are very wide and therefore, according to the learned counsel no reliance could be placed upon shiv shakti coop, housing society's case (supra) but we express our inability to agree with ..... ' means any person authorised by the state government to make any assessment under this act and to perform such other duties as may be required, by or under this act:xx xx xx xxxx xx xx xx(zc) 'registered' means registered under this act;(zd) 'revising authority' means a person who exercise power of revision under this act;xx xx xx xxxx xx xx xx(zo) 'taxing authority' means an officer not below the rank of assistant excise and taxation officer appointed under sub-section (1) of section 55 to carry out the purposes ..... state of maharashtra, ( ..... now advert to the judgment of bombay high court in siemens india ..... the only question considered by bombay high court was with regard to the period of limitation which would be applicable for filing a revision in view of ..... that case, a division bench of bombay high court, after considering the relevant .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1968P& H353; [1967]64ITR394(P& H)
..... on, or which have been incurred in relation to, any asset in respect of which wealth-tax is not payable under this act; and(iii) the amount of the tax, penalty or interest payable in consequence of any order passed under or in pursuance of this act or any law relating to taxation of income or profits, or the estate duty act, 1953 (34 of 1953), the expenditure tax act, 1957 (29 of 1957), or the gift tax act, 1958 (18 of 1958), (a) which is outstanding on the valuation date and is claimed by the assessee in appeal, revision or other proceedings as not being payable ..... avasthy, appearing for the respondents, wealth-tax authorities, has, however, pointed out that a different view has been taken by the madras, calcutta, bombay and terala high courts in : [1963]48itr1005(mad) , : [1963]48itr959(mad) , : [1963]48itr31(cal) , : [1963]48itr49(cal) , : [1963]50itr267(bom) and : [1964]54itr332(ker) . ..... of the calcutta high court that although the assessee was liable to pay income-tax on the valuation date, the actual amount of the liability to pay income-tax on the valuation date having not been ascertained and determined by the income-tax authorities, no debt towards income-tax was owed by the assessee on the valuation date and, accordingly, such liability for payment of income-tax was not a debt owed on the valuation date within the meaning of section .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1996P& H92; (1996)112PLR45
..... :-- '19(4), nothing in sub-clause (c) of the said clause shall affect the operation of any existing law in so far as it imposes, or prevents the state from making any law imposing in the interests of (the sovereignty and integrity of india or) public order or moral reasonable restrictions on the exercise of the right conferred by the said sub-clause,' it is obvious from aforesaid that article 19(1) clause (c) declares that every citizen has the right to form ..... for these reasons, we allow the writ petition and hold that the amendment to the act giving retrospective effect from 1-1-1995 to the date of the ordinance including first proviso to sub-section (4) of section 28 of the haryana co-operative societies act is illegal and violative of article 19(1)(c) read with section 14 of the constitution and the petitioners have right to complete their term prescribed under ..... others cardinal principles of co-operation are (a) the right to voluntary association; (b) right to democratic control and amendment; (c) right to equality. ..... supreme court was concerned with bombay tenancy and agricultural lands act. ..... -tax officer, air 1977 sc 552, the legislature while enacting section 171 of the new income-tax act, 1961 decided to introduce another radical departure from the old act. ..... prairiedale, (1958) 25 wwr 241 where a subsequent enactment provided that the relevant section should be deemed never to have been contained in the earlier statute, it was held to be sufficient to rebut the presumption .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1986P& H386
..... touching business of society' so employed in section 91(1) of the maharashtra co-operative societies act, 1961 were examined by the court and it was observed that the word 'business' in sub-section (1) of section 91 has been used in narrower sense and it means the actual trading or other similar business activity of the society, which the society is authorised to enter into under the act and the bye-laws. ..... the owner of the property under a certificate of transfer dated 13th may, 1963 issued by the collector of bombay and physical possession of the property was also handed over to the bank. ..... the principal objects, salient features and the scheme of the industrial disputes act have already been discussed in workmen of dimakuchi tea estate's case, (air 1958 sc 353) (supra), which would reveal that a complete procedure has been laid down for the adjudication of the dispute of the workmen under the act as an alternative forum which excludes the jurisdiction of the civil court ..... , chandigarh, which has got a statutory control over the petitioners-society, the post of legal assistant was not sanctioned and, therefore, the board of directors in their meeting held on 6th november, 1979 decided to abolish the post at the close ..... with the result that this petition was also ordered to be heard and decided with that income-tax reference.5. ..... our discussion aforesaid, the conclusions may be summarized thus:1) for the detailed discussion in our judgment of the even date in income-tax reference no. .....
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