Judgment Search Results Home > Cases Phrase: bombay motor vehicles tax act 1958 maharashtra section 9 refund of tax Court: chennai Page 1 of about 12 results (0.149 seconds)

The Registrar Judicial, Madurai Bench of Madras High Court, Madurai Vs ...

Court : Chennai Madurai

..... state of maharashtra [order dated 16.07.2014], submitted that by considering the scope and ambit of section 67 of the motor vehicles act, the bombay high court ..... directed that if already tickets have been sold out by the omni bus transport operators for any travel to be undertaken between 27.10.2016 to 31.10.2016, the excess fare collected shall be refunded to the respective passengers, at the time when the passengers board the omni bus. ..... in these contract carriages and further submitted that considering the hike in the salary of employees, escalation in fuel and oil prices, toll plaza charges and the other state road taxes, it became absolutely necessary for the association to hike the individual fare by 10% for the year 2015-16. 7. ..... any direction under sub-section (1) regarding the fixing of fares and freights for stage carriages, contract carriages and goods carriages may provide that such fares or freights shall be inclusive of the tax payable by the passengers or the consignors of the goods, as the case may be, to the operators of the stage carriages, contract carriages or goods carriages under any law for the time being in force relating to tax on passengers and ..... a sum of rs.3,02,180/- was collected towards tax and a sum of rs.8,67,150/- has been proposed to be collected as compounding fee, besides a sum of rs.26,46,800/- towards tax ..... . since tax is paid to more than one state, the fares charged by the omni bus operators will be higher than the buses, which have got permit to .....

itc Limited Rep. by Its Constituted Attorney, Subhatosh Banerjee Vs. t ...

Court : Chennai

Reported in : 2007(2)CTC577; (2007)5MLJ897; (2007)7VST367(Mad)

..... of haryana (supra) (scc para.14, pp.64 & 65): right from 1962 upto 1995 this working test was applied by this court only in relation to motor vehicle taxes for deciding whether it was compensatory or not. ..... state of rajasthan : [1963]1scr491 validity of section 4(1) of the rajasthan motor vehicles taxation act, 1951 was challenged. ..... the section levied a tax on all motor vehicles used in any public place or kept for use at the rates specified in the ..... , the state has conveniently omitted to state that apart from the levy made under the impugned legislation, taxes for the purpose of maintenance of roads are also being levied on the owners of motor vehicles under tamil nadu motor vehicles taxation act, 1974 wherein the parameters of levy are based on the laden weight of the motor vehicle. ..... it was held that entry 13 of the schedule to the maharashtra tax on the entry of goods into local areas act, 2002 insofar as it purports to levy entry tax on furnace oil and low sulphur waxy residue oil is unauthorized and unconstitutional.33 ..... a division bench of the bombay high court has held that for an act to be compensatory in nature, there must be a clear nexus between the tax collected and benefits conferred upon the persons from whom such tax is collected. ..... iii of the act provides for offences and penalties and cognizance of offences, chapter iv deals with appeals and revisions and chapter v contains provisions for returns, assessments, payments, recoveries and refunds of tax and reviews.10. .....

M.Arumugam Vs. State of Tamil Nadu

Court : Chennai

..... a similar contention as is now raised was raised in the context of the amendment brought to the tamil nadu tax on entry of motor vehicles act. ..... , if any of the society (rule 6(1)(i)), entrance fee to be collected from the member (rule 6(1)(j)), withdrawal of membership and the procedure to be followed in cases of withdrawal, ineligibility and death of members rule 6(1)(k); the maximum share capital that can be refunded in any co-operative year (rule 6(1)(l)), the procedure for expulsion of members and as to how the assets and liabilities of an expelled member in the society shall be dealt with rule 6(1)(m); the constitution of representative general body and the ..... the brief facts of the case therein were that under section 73-b of the maharashtra co-operative societies act, 1960, two seats were to be reserved on the committee of the society for members belonging to scheduled caste or scheduled tribe and one for the weaker section of the members, who have been granted loan from the society, to an amount not exceeding rs.200/- during the year immediately preceding. ..... the society was registered in terms of section 11 of the bombay co-operative societies act. ..... on going through the provisions contained in section 24(1) of the bombay act, the supreme court pointed out that it did not contemplate an open membership, de hors the byelaws of the society, nor it had precluded the society from prescribing the qualification for membership based on a belief, persuasion or .....

Premier Instruments Coimbatore Limited Vs. the State of Tamil Nadu

Court : Chennai

Reported in : [1984]57STC167(Mad)

..... under item 3 of the first schedule to the act, articles (excluding batteries) adapted for use generally as parts and accessories of motor vehicles and trailers are chargeable to sales tax at 15 per cent at the point of first sale. ..... dealing with windscreen wiper, the court held that though such wipers are used in motor vehicles, yet every part of a motor vehicle is not machinery nor all of its parts can be known as parts of machinery and if wipers are not machinery or part of machinery, they cannot be considered to be spare part of the machinery ..... the supreme court was considering the question whether sales of arc carbons were rightly subjected to sales tax under entry 4 of the first schedule to the andhra pradesh general sales tax act, 1957, which read as cinematographic equipment, including cameras, projectors, and sound recording and reproducing equipment, lenses, films and parts and accessories required for use therewith ..... state of maharashtra [1981] 48 stc 29 dealt with the question whether a plastic grill fitted on to a transistor can be considered as something in the nature of an accessory to a transistor radio. ..... though in that case, the question whether the printing types are accessories to the printing machinery and as such liable to sales tax under section 5(1), (3)(a) read with serial no. ..... the bombay high court took the view that the grill supplied was a part of the transistor radio as its mechanism and therefore, the plastic grill cannot be considered to be an accessory. .....

R. Gandhi Vs. State of Tamil Nadu and ors.

Court : Chennai

Reported in : (2008)13VST390(Mad)

..... to levy the tax in respect of vehicles registered in the union territory or in other states fifteen months prior to registration in the state and ..... bill introduced in the legislative assembly in respect of the act was as under:in order to curb the evasion of sales tax on the sale of motor vehicles which are purchased outside the state and brought into this state, the government have decided to levy tax on entry of motor vehicles into local areas of this state either for use or sale therein which is liable for registration in the state under the motor vehicles act, 1988 (central act 59 of 1988). it has also been decided not ..... was urged that as seen from the statement of objects and reasons of the act, the act has been enacted to curb the evasion of sales tax on the sale of motor vehicles which are purchased outside the state and brought into this state and the state has not discharged the burden to prove that the tax levied and collected under the impugned act is for the purpose of providing trade facilities. ..... . state of maharashtra [2004] 135 stc 25 also took a similar ..... . a division bench of the bombay high court in eurotex industries and exports ltd .....

Dr.T.L.Ramachandran Vs. the Transport Commissioner.

Court : Chennai

..... the above writ petitions have been filed praying that this court may be pleased to issue writs of mandamus to forbear the respondents and others from intercepting, levying demanding and collecting entry tax, by invoking the provisions of the tami nadu tax on entry of motor vehicles into local areas act, 1990, in respect of the benz car belonging to the petitioner, bearing registration no.py 01 ay 2405 (w.p.no.3721 of 2012) and volkswagon vento car, bearing registration no.py 01 bp 4997 (w.p.no.3722 of 2012).4. ..... he had paid the life tax and had registered the vehicles with the registering authority of the union territory of puducherry, in accordance with section 46 of the motor vehicles act, 1988. ..... it had been further stated that, even though section 47 of the motor vehicles act, 1988, contemplates the assignment of a new mark on the removal of the vehicles to another state, where they would be kept for use, for a period exceeding 12 months, the assignment of the new mark was not made compulsory, for many years. ..... while so, the tami nadu tax on entry of motor vehicles into local areas act, 1990, had been enacted with a view to curb evasion of sales tax on the sale of motor vehicles, which had been purchased from other states and union territories, other than the state and union territory in which the vehicles were being used on a regular basis. ..... state of maharashtra [2004] 135 stc 25 (bom. ..... a division bench of the bombay high court in eurotex industries and exports ltd. v. .....

The Deputy Commercial Tax Officer, Vs. Cameo Exports, Rep. by V. Sunda ...

Court : Chennai

Reported in : 2006(3)CTC81; (2006)1MLJ370; [2006]147STC218(Mad)

..... hardeodasm, supra, the registered dealer's business was raided and thereafter a notice was issued dated 4th april, 1959 under section 19a of the assam sales tax act, 1947 for reassessment in respect of the half-yearly return periods ending on september 30, 1956, march 31, 1957 and september ..... various decisions of the high courts and the supreme court, concluded as under:in civil proceedings, lis commences on the presentation of the plaint or in cases claiming compensation under the motor vehicles act on filing claim application. ..... rendered in the context of the provisions of the bombay sales tax act and punjab general sales tax act. ..... section 30 of the said act was amended with effect from april 1, 1958, as a result of which, the appellants were required to pay the amount of assessed tax or other reduced amount as may be directed by the assistant commissioner of taxes before ..... the state of maharashtra 62 stc 40, a division bench of the bombay high court has held that assessment proceedings against a registered dealer commence when he files his return and against an unregistered dealer, when the commissioner calls upon him to ..... submitted that the decisions of the bombay high court and punjab and haryana high court in the case of siemens india limited and oswal agro mills limited (supra) respectively would not apply in the context of the scheme of the tngst act and the rules framed thereunder. ..... it is seen that the judgments of the bombay high court and punjab and haryana high court do not .....

Flextronics Technologies (India) Private Limited, Rep. by its Managing ...

Court : Chennai

..... from a special economic zone to the domestic tariff area shall be chargeable to sales tax and additional sales tax under the tamil nadu general sales tax act, 1959 and tamil nadu additional sales tax act, 1970 and the entry tax under the tamil nadu entry of motor vehicles into local areas act, 1990 and the tamil nadu entry of goods into local areas act, 2001 where applicable, as leviable on such goods when imported; and (b) the ..... the imported components, would form part of the sale price of the goods manufactured and sold by the petitioner, for the purpose of tnvat act, 2006, has assumed significance, due to two facts namely (a) that the petitioner is located in a special economic zone, which enjoys exemption under section 26 of the sez act, 2005 and (b) that the goods manufactured and sold by the petitioner were cleared by the buyer by filing a bill of entry, indicating ..... of law raised by the petitioner is as to whether on the facts and in the circumstances of the case, the learned appellate tribunal was correct in law in holding that the petitioner is not entitled to refund of tax inadvertently paid on countervailing duty discharged on the finished goods cleared from the petitioner's sez unit. 60. ..... that arose before a bench of the bombay high court was whether the customs duty paid by the dealer's customer formed part of the sale price of the imported goods for the purpose of the bombay sales tax act, 1959 and central sales tax act, 1956. ..... state of maharashtra [(1990) 77 stc .....

K.M. Vijayan, Senior Advocate Vs. State of Tamil Nadu Represented by I ...

Court : Chennai

Reported in : AIR2005Mad408; 2005(4)CTC337; (2006)3MLJ684

..... . (3) subject to the provisions of sub-section (2), the provisions of the act and the rules made thereunder excluding those relating to refund of tax shall, so far as may be, apply in relation to the levy and collection of the additional tax payable under subsection (1), as they apply in relation to the levy and collection of motor vehicles tax under this act.'10 ..... and he seeks to issue a writ of declaration, declaring section 4(1-a)(a) of tamil nadu motor vehicles taxation act, 1974, introduced by the tamil nadu amendment act 27 of 1998, as amended by the tamil nadu act 1 3 of 2003, by substituting schedule iii, part-i and section 3-a levying green tax in respect of vehicles mentioned under the fourth schedule of the tamil nadu motor vehicles taxation act, 1974 as ultra vires and violative of article 14 of the constitution of india, in so far as it amounts to levy of life tax for new registration of vehicle of the petitioner is concerned.3. for convenience, we ..... argument. firstly, as held by this court in the case of bombay tyre, levy is a constitutional concept, whereas collection of a tax as well as incidence of tax comes within the statutory ..... . in this connection, reliance was placed on the judgment of this court in the case of state of maharashtra v .....

R. Ranganatha Reddy Vs. the State of Tamil Nadu and ors.

Court : Chennai

Reported in : (1993)2MLJ106

..... is a transport operator from kerala state with contract carriage permit granted under section 74 of the motor vehicles act, 1988 read with rule 144(b) of the kerala motor vehicles rules. ..... demands for tax in future, the petitioner has filed this writ petition for issue of a writ of mandamus forbearing the respondent from seizing the vehicle demanding and collecting motor vehicles tax. ..... government order has been issued under section 20(1) of the tamil nadu motor vehicles taxation act, 1974. ..... the persons who hold permits granted under sub-section (8) of section 88 of the act by the other states, from paying the tax due in tamil nadu provided a reciprocal exemption from payment of tax in respect of the public service vehicles registered in the state of tamil nadu and having special permits under section 88(8) of the act is granted in such other states. ..... was made conditional subject to counter-signature by the state transport authorities of karnataka and maharashtra on tax payment basis and also that the vehicle shall commence operation only after the permit is duly counter-signed by the state transport ..... part of the check report reads thus:stopped and checked the vehicle, while proceeding from mysore to ooty and found this vehicle is covered by route permit to ply from tellichcrry to bombay issued by the secretary, s.t.a kerala valid from 11.7.91 to 10.7.96 ..... last paragraph of the affidavit, the petitioner has also prayed for a direction to the third respondent to refund the tax of rs. .....