Judgment Search Results Home > Cases Phrase: bombay lotteries control and tax and prize competitions tax act 1958 maharashtra Page 2 of about 2,152 results (1.757 seconds)

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. .....

Kantilal and Co. Vs. State of Gujarat and anr.

Court : Gujarat

Reported in : (1980)2GLR260

..... : [1957]1scr874 , certain provisions of the bombay lotteries and prize com petitions control and tax act, 1948, were challenged as unconstitutional, inter alia, on the ground that they violated the provisions ..... intermediary product prepared by boiling or processing juice pressed out of sugar cane or extracted from palmyra palm, date palm, sago palm, brab palm or coconut palm, with or without admixture of molasses, and which is in a liquid form or a semi-liquid or viscous form and which has a dark brown or a black colour or which, inspite of being in a solid, liquid, semi-liquid or viscous form, is unfit for human consumption owing to its becoming filthy, putrid, ..... registered medical practitioner (authorised by general or special order by the state government in that behalf) for the purpose of such medical examination or collection of blood and request such registered medical practitioner to furnish a certificate of his finding showing whether such person has consumed any intoxicant and to forward the blood collected by him for test to the chemical examiner or assistant chemical examiner to the government, or to such other officer as the state ..... state of maharashtra : [1977]2scr828 , certain provisions of the maharashtra debt relief act were challenged, inter alia, on the ground that they violated the provisions of article 301 ..... replaced by another order which the government of bombay made on 6th november 1958 under clause (b) of section 139 of the bombay prohibition act, 1949. .....

State Of Karnataka And Anr. Etc. Vs. State Of Meghalaya And Anr. Etc. ...

Court : Supreme Court of India

..... said case, several activities, such as the sale and distribution of forms for the lottery and prize competitions, the collection of entry fees, publication of advertisements pertaining to the lottery and prize competitions, were all conducted within the state of bombay and it was in that context that this court held that the state of bombay possessed legislative competence to enact the bombay lotteries and prize competitions control and tax act, 1948 which sought to control and levy tax on lotteries and prize competitions in the state of bombay. ..... earlier to that, the bombay high court had observed that the amendment made to the bombay lotteries and prize competition control and tax act, 1948 ( bombay act for short) was unconstitutional and that the taxes imposed under the provisions of the bombay act were hit by article 301 ..... mysore (supra), the challenge was to the constitutionality of the mysore lotteries and prize competitions control and tax act, 1951 ( mysore act for short) passed by the mysore legislature which came into force from 21st june, 1951 and the rules made thereunder, which came into force on 1st february, ..... maharashtra [1984 (2) scc292 wherein this court considered whether the state of maharashtra could impose a ban on the sale of lottery tickets of other states, by relying on an executive order of the president under article 258 (1) of the constitution which entrusted the state government with the executive power of the union as regards the conduct of lottery .....

Indian Institute of Human Resources Development Represented by Its Fou ...

Court : Chennai

Reported in : (1992)2MLJ168

..... [1957]1scr874 , upheld the validity of the bombay lotteries and prize competition control and tax act, 1948 (bom.liv of 1948) as amended by the bombay lotteries and prize competition control and tax (amendment) act (bombay act xxx of 1952). ..... that the constitution bench was dealing with some provisions of the bombay lotteries and prize competitions control and tax act and was mainly concerned with the definition of 'prize competition' in the said act which was sandwitched in between gambling on the one hand and announcement of prize competition on the other hand. ..... examinations not under any statutory provisions, but under its executive powers, and that the school board examinations are held under the maharashtra secondary education board's regulations and, therefore, by mere executive action, under the rule-framing power, the government cannot deprive the petitioners of their right to conduct the school and send pupils for the said examination, and held:in our judgment, this decision cannot be regarded as an authority ..... we learnt more about it and that is how we have been able to find that none of them has got any right to trade in that name, at least for the purpose of the trade and merchandise marks act, 1958. ..... noticed that it will be difficult to bring the petitioner's right under the trade and merchandise marks act, 1958. ..... the trade and merchandise marks act, 1958 provides for the registration and better protection of trade marks and for the prevention of the use of fraudulent .....

Indian Institute of Human Resources Development Vs. National Institute ...

Court : Chennai

Reported in : (1992)IIMLJ168

..... provisions of the bombay lotteries and prize competitions control and tax act and was mainly concerned with the definition of 'prize competition' in the said act which was sandwitched in between gambling on the one hand and announcement of prize competition on the other ..... the bombay lotteries and prize competitions control and tax (amendment) act (bombay act xxx ..... so far as it imposes, or prevents the state from making any law imposing, in the interests of the general public, reasonable restrictions on the exercise of the right conferred by the said sub-clause, and, in particular nothing in the said sub-clause shall affect the operation of any existing law in so far as it relates to, or prevent the state from making any law relating to :- (i) the ..... statutory provisions, but under its executive powers, and that the school board examinations are held under the maharashtra secondary education board's regulations and, therefore by mere executive action, under the rule-framing power, the government cannot deprive the petitioners of their right to conduct the school and send pupils for the said examination, and held : 'in our judgment, this decision ..... and that is how we have been able to find that none of them has got any right to trade in that name, at least for the purpose of the trade and merchandise marks act, 1958 ..... petitioner's right under the trade and merchandise marks act, 1958. ..... and merchandise marks act, 1958 provides for the registration and better protection of trade marks and for .....

Md. Taha and ors. Vs. State of West Bengal and ors.

Court : Kolkata

Reported in : AIR1966Cal359,69CWN801

..... in that case the validity of certain amendments to the mysore lotteries and prize competition control and tax act, 1951, were challenged on the ground of repugnancy having regard to the provisions of a central act, namely, the prize competitions act, 1955. ..... the mysore legislature had previously passed a resolution adopting the central act and it was contended that by reason of this adoption of the central act, the mysore legislature was no longer competent to pass any law with regard to the prize competitions because the whole matter including the power of taxation was surrendered in favour of parliament. ..... in this case it was urged that by reason of the enactment of sections 129a and 129b of the bombay prohibition act, 1949, section 510 of the criminal procedure code stood repealed in its application for offences under section 66(1) of the bombay prohibition act and in support of this contention reliance was placed on article 254(2) of the constitution. ..... state of maharashtra, air 1963 sc 1531. ..... state of west bengal : (1958)iillj61cal , for the proposition that where possible a construction which harmonised two statutes within the respective legislative competence of the state legislature and the central legislature should be preferred to the construction which created a conflict or repugnancy. 18. .....

Gupta Trading Co. and Others Vs. Delhi Administration and Others

Court : Delhi

Reported in : [1986]62STC7(Delhi)

..... was similarly read as 'and' in section 2(1)(d) of the bombay lotteries and prize competition control and tax act, 1948. ..... appropriate assessing authority may, instead of withholding declaration form st-1, issue with the previous approval of the assistant commissioner, such forms in such numbers and subject to such conditions and restrictions as it may consider reasonable to an applicant, if, in its opinion, it is desirable in the interest of the collection of sales tax to grant time to the applicant to pay up the arrears in one lump sum or by installments : provided further that notwithstanding the provisions ..... hand on some material which shows that the purchases so effected, are being disposed of neither to a registered dealer on obtaining st-1 forms or to a consumer on charging sales tax and further are not shown to be subject-matter of inter-state transactions, can they be obliged to continue issuing st-1 forms to be petitioner. ..... in furnishing any return or returns together with (a) such other documents and statements required to be furnished along with the return and (b) the receipted challan or challans showing payment of tax due from him according to such return or returns, for the furnishing of which the prescribed date or dates or the extended date or dates, if any, have already expired; and (ii) some adverse material has been found by an officer appointed under ..... state of maharashtra [1981] 48 stc 223 the bombay high court observed that an order of cancellation of a .....

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. .....

Central Bank of India Vs. State of Kerala and ors.

Court : Supreme Court of India

Reported in : [2010]153CompCas497(SC); JT2009(3)SC216; 2009(3)SCALE451; (2009)4SCC94; (2009)12VatReporter137; (2009)21VST505(SC); JT2009(1)SC216

..... 11 of the central excise act, which was considered by the two-judge bench in sicom's case, does not contain a provision similar to those in central legislations like section 14a of the workmen's compensation act, 1923, section 11 of the epf act, section 74(1) of the estate duty act, 1953, section 25(2) of the mines and minerals (development and regulation) act, 1957, section 30 of the gift tax act, 1958 and section 529a of the companies act, 1956, under which statutory ..... for the states of kerala and maharashtra respectively argued that even though the drt act and securitisation act contain non obstante clauses suggesting that the provisions contained therein would prevail over other laws, the same must be interpreted keeping in view the legislative policy underlying those enactments and if they are so interpreted, section 38c of the bombay act and section 26b of the kerala act and similar provisions contained in other ..... considered the question whether there is any conflict between drugs (price control) order, 1979 made under section 3 of the essential commodities act, 1955 which is a central legislation and section 5(3) of the bihar finance act, 1981 by which surcharge was levied on certain dealers engaged in ..... the definition as a whole in the setting of the entire act and by reference to what preceded the enactment and the reasons for it that the court construed the expression `prize chit' in srinivasa (1980) 4 scc 507 and we find no reason to depart from the court's construction .....

M/S.Vishal Metalics. Vs. State of Orissa and ors.

Court : Orissa

..... or in the course of inter-state trade or commerce or in the course of expert out of the territory of india, but are-(a) sold or disposed of otherwise; or(b) consumed or used in the manufacture of goods declared to be exempted from tax under this act; or (c) after their use or consumption in the manufacture of goods, such manufactured goods are disposed of otherwise than by way of sale in the state or in the course of inter-state trade or commerce or export out of the territory of ..... by him in the state;(b) use as inputs or as capital goods in the manufacturing or processing of goods, other than those specified in schedule a and schedule c and schedule d for sale;(c) sale of goods subject to levy of tax at zero rate under section 18;(d) for use as containers for packing of goods, other than those exempt from tax under this act, for sale or resale; or (e) transfer of stock of taxable goods other than by way of sale, to any place outside the state : provided ..... maharashtra ..... maharashtra ..... maharashtra ..... maharashtra ..... of ejusdem generis rule has to be applied to the scope of clause(m) of sub- section (8) of section 20 and, therefore, submitted that it is well established principle that where general terms have been used following particular expression, the said general term would take that colour and meaning as that of preceding expression and in support of the aforesaid proposition he placed reliance on a judgment of the hon'ble supreme court in the case of collector of central excise, bombay v. .....