Judgment Search Results Home > Cases Phrase: bombay motor vehicles tax act 1958 maharashtra section 9 refund of tax Page 4 of about 221 results (0.190 seconds)

Jyoti W/O Anil Ganeshpure Vs. State of Maharashtra and ors.

Court : Mumbai

Reported in : 2006(2)ALLMR196; 2006(3)BomCR852; 2006(2)MhLj173

..... rules which are not reproduced deal with the orders passed under various enactments like payment of gratuity act, bombay prohibition act, maharashtra land revenue code, bombay stamp act, electricity (supply) act, 1948, indian railways act, motor vehicles act, maharashtra universities act etc.6. ..... of petition was challenged on the ground of article 226(3) which came into force from 1st february, 1977 on the ground that other remedy of moving the commissioner under section 20(3) and (4) of relevant sales tax act was available to the petitioner. ..... under section 16(l)(i) of maharashtra zilla parishad and panchayat samiti act, 1961 (hereinafter referred to as '1961 act'). ..... sub-rule (12) was in fact sub-rule (11) and it read as 'the decisions given in proceedings in respect of disputes under section 91 of maharashtra co-operative societies act'. ..... the hon'ble division bench found that the amendment deleted the words 'under section 91' and hence the scope of amended sub-rule (12) was wider than the ..... respondent issued notice to show cause as to why action under section 40(2) of 1961 act should not be taken against her to petitioner. ..... of matter, the impugned notices cannot be said to be 'orders' made within the meaning of section 20(3) or section 20(4) of the act. ..... apparent that applicants in civil application 3465/2005 made application to respondent number three for removal of present petitioner on the ground that she has incurred disqualification under section 16(1)(i) of the 1961 act. .....

Mineral Area Development Authority Etc. Vs. M/s Steel Authority Of Ind ...

Court : Supreme Court of India

..... the charging section provided that the tax was in respect of all passengers carried and goods transported by motor vehicles at such rate not exceeding one-eight of the value of the ..... rules with regard to the fixation and collection of dead rent, fines and fees or other charges and the collection of royalties on prospecting licence and mining lease and the provisions of section 25 of the central act authorising the recovery of any tax payable under the central act as arrear of land revenue, clearly shows that the parliament intended that the power to legislate with regard to taxation on mineral rights also should be assumed by it to the ..... for example, the uttar pradesh zamindari abolition and land reforms act 1950 vested all the rights of the proprietors in the sub-soil including mines and minerals with the state government.322 the maharashtra personal inams abolition act 1953 abolished inam rights, but saved the rights of the inamdars and jagirdars to ..... for the removal of doubts, it is hereby declared that nothing in sub-section (2) shall be construed as preventing any person from claiming refund of any cess or tax paid by him in excess of the amount due from him under any ..... india cement, section 115 of madras panchayats act, 1958 as amended by the madras act, 1964 came up ..... commissioner of income tax, bombay city, (1954) 3 scc62339 hans muller ..... the province of bombay,365 the bombay provincial legislature levied urban immovable property tax at ten percent of the annual letting value of .....

Collector of C. Ex. Vs. Emkay Glass Works

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1989)(44)ELT475TriDel

..... view a judgment of the bombay high court relating to windscreens for motor vehicles, as reported in 1982 e.l.t ..... as the main reasoning there was with reference to the explanatory notes to the btn in terms of para 87.06 and in that view of the matter, the wind screens were held to be parts of motor vehicles as having been specifically mentioned in the btn, but nevertheless it was held that if a particular article of motor vehicle part is specifically included in the particular tariff entry, it will be covered by that specific entry. ..... hold that these goods described ordinarily as headlight covers, being specifically meant as parts and accessories of motor vehicles, and having some specialised characteristics and properties, cannot be treated as ordinary glassware within the ..... specifies parts and accessories by name and description, all other parts and accessories of motor vehicles not specifically covered by any other entry of the cet would fall under the ..... others, as indicated above, all filed directly before the tribunal under the provisions of section 35b (2) of the central excises & salt act, 1944 (hereinafter referred to as the act), have been taken up together for hearing and disposal because they cover identical issues. ..... air 1981 sc 1078 that in interpreting items in statutes like excise act and sales tax act, where primary object was to raise revenue, regard should be had not so much to the technical or scientific terms of expressions used, but to ..... ..... maharashtra .....

Kirloskar Electrodyne Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Pune

..... back, set off or refund of the whole or any part of the tax - (i) paid or levied or leviable under any earlier law in respect of any earlier sales or purchases of goods which are held in stock by a dealer at the commencement of this act, be granted to such dealer; or (ii) paid or levied or leviable in respect of any earlier sale or purchases of goods under this act or any earlier law, be granted to the purchasing dealer; or (iii) paid or levied or leviable under the maharashtra tax on entry of motor vehicles into local areas ..... according to the learned counsel, since the provisions of the maharashtra sales-tax act and the rules made thereunder entitle an assessee under the sales tax law to deduct the amount of set off/refund of purchase tax earlier paid by him out of the sales tax dues payable by him, such amount of set off/ refund should be deemed to have been paid and should not be treated as a "sum payable" within the meaning of section 43b so as to attract the provision of that section and suffer disallowance. ..... i have considered the facts and circumstances of the case and studied the relevant provisions of the bombay sales-tax act and the rules made thereunder and have also taken into consideration the decisions of the various benches of the tribunal and find no hesitation in coming to the conclusion that the orders of the learned first .....

Bombay Electric Supply and Transport (Best) Undertaking Vs. State of M ...

Court : Mumbai

Reported in : [2005]140STC308(Bom)

..... it is pertinent to note that section 55(6) was substituted by maharashtra act no, 42 of 1971 with a view to confer necessary powers on the appellate authority on the lines of section 251 of the income-tax act, 1961. ..... as per the said registration certificate, the assessee was to carry on various activities including the activity of selling scrap motor vehicles, scrap auto parts, ferrous and non-ferrous metal scrap, etc.4. ..... whether on the facts and circumstances of the case and on true and correct interpretation of section 55(6) of the bombay sales tax act, 1959 the tribunal was justified in holding that in an appeal under section 55(6)(c), the point involved in the order appealed against but not agitated by the appellant in appeal could not be legally dealt with by the appellate authority?2. ..... , the appellate authority may pass such orders in the appeal as it deems just and proper : provided that, the appellate authority shall not enhance an assessment or a penalty or reduce the amount of draw-back, set-off or refund of the tax, unless the appellant has had a reasonable opportunity of showing cause against such enhancement or reduction'. .....

Azad Coach Builders Pvt. Limited Vs. State of Karnataka

Court : Karnataka

Reported in : [2001]123STC473(Kar)

..... if the decision given by the bombay high court is considered in the context of resale as defined under section 2(26) of the maharashtra sales tax act, 1959, the sale should be of the goods purchased in the same form in which they were purchased without ..... the definition of 'manufacture' was given under section 2(17) of the maharashtra sales tax act, section 2(26) contemplated resale of the goods purchased in the same form in which they were purchased ..... it is, therefore, proposed to amend, with effect from the beginning of the current financial year, section 5 of the central sales tax act to provide that the last sale or purchase of any goods preceding the sale or purchase occasioning export of those goods out of the territory of india shall also be deemed to be in the course of such export ..... motor chassis are specified in serial number 14(iii) and motor vehicles are specified in serial number 13 of part m of the second schedule of the karnataka sales tax act, ..... chapter, building body or fabrication or mounting or fitting of structures or equipment on the chassis amounts to 'manufacture' of a motor vehicle falling under the head 87.01 to 87.05.31. ..... assessee has drawn our attention towards chapter 87 of the central excise tariff in which it is mentioned that building a body or fabrication or mounting or fitting of structures or equipment on the chassis shall amount to 'manufacture' of a motor vehicle. ..... body has been considered as manufacturing of the vehicle under the central excise act. .....

Vinod Krushnaraoji Wankhede and anr. Vs. Collector

Court : Mumbai

Reported in : 2006(6)BomCR631

..... from producing certificate from gram panchayat in relation to her residence, has also produced a certificate of registration of motor vehicle, some telephone bills and electricity bills. ..... he points out that even a motor vehicle (tractor), is registered in the name ..... sahakari sakhar karkhana maryadit, jamni is admittedly a specified cooperative society within the meaning of section 73g of the maharashtra cooperative societies act, 1960 (hereinafter referred to as 'the mcs act' for short). ..... election, wide of narrow be its connotation, means choice from a possible plurality, monothilic politics not being our genius or reality, and if that concept is crippled by the commissioner's act, he holds no election at all.of course, what is stated by this court herein above is not exhaustive of a returning officer's possible erroneous actions which are amenable to correction in the writ jurisdiction ..... division bench, noted that grievance can be made about wrong omission from voters list under rule 88 of the maharashtra agricultural produce marketing (regulation) rules, 1967 in election petition, if the result is declared and not earlier. ..... he also invites attention to the provisions of schedule - d, chapter - i of the bombay provincial municipal corporation act, to state that in order to become mayor of amravati municipal corporation, it was not necessary for ..... he further states that tax of said tractor is being paid regularly from 1980 onwards till date and in all these documents address .....

intelligent Conveyors and Vs. Commr. of C. Ex.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1999)(65)ECC211

..... she seeks to distinguish the two judgments of the bombay high court on the ground that one of them related to the entry in the bombay sales tax act which has not been shown to be in pari materia with the description given in the central excise tariff, and the other related to goods of different kind. ..... or ships, aircraft, railway, coaches, motor vehicles, caravan-trailers or similar means of transport. ..... no doubt, the words of the entry in the schedule c to the bombay sales tax act, do not correspond to the words in the tariff. ..... high court in that matter was whether goods described as power operated storage rack which stores and shifts and places rolls in the printing department at the required place, would be covered by entry 56 of schedule c to the bombay sales tax act, 1959. ..... state of maharashtra - 39 stc 452 assumes significance. ..... it is in this context that the judgment of the bombay high court in union saks corporation v. ..... he cites the judgment of the bombay high court in union sales corporation v. ..... the notice to show cause invoked the extended period contained in the proviso to section 11a.2. .....

Akhil Bharatiya Grahak Panchayat (Bombay Branch) and ors. Vs. State of ...

Court : Mumbai

Reported in : AIR1985Bom14

..... it was also contended by shri kalsekar that the honourable minister committed an error in overruling the objections based on the provisions of the bombay motor vehicles (taxation on passengers) act, 1958. ..... that case the provisions of kerala motor vehicles (tax on passengers and goods amendment) act were challenged. ..... urging the cancellation or variation of the notification on the following grounds, namely:- (a) that the railways are not giving reasonable facilities or are taking unfair advantage of the action of the state government under this section ;or (b) the conditions have changed since the publication of the notification; or (c) that the special needs of a particular industry or locality required to be considered afresh. ..... thereafter it appears proposals were received by the state government from the maharashtra state road transport corporation (hereinafter called the msrtc) for raising the maximum and minimum limits of fares in both the mofussil and city areas and from the best undertaking, pune municipal ..... far as the challenge raised by the petitioner qua the provisions of passenger tax act is concerned, we find no substance in the said challenge also. ..... to the learned counsel, the provisions of the said tax act are unconstitutional and are also discriminatory. ..... also contended that in any case msrtc being entirely owned and controlled by the state government, the passenger tax receipts should form part and parcel of total earnings and the profits of the undertaking. .....

M/s. Tata Motors Ltd. Vs. The Deputy Commissioner Of Commercial Taxes( ...

Court : Supreme Court of India

..... purchaser of vehicles in replacement in compliance with the stipulations of the warranty is not "sale" within the meaning of clause 2(g) of the act, the purchase price of the parts purchased on the strength of certificate of registration free of cost or purchased at the concessional rate of tax under the central sales tax act, 1956, on furnishing 'c' form, is liable to be added to the taxable turnover of the purchasing dealer under the provisions of the second proviso to clause (ii) of sub- section (2) of section 5, of the bengal finance (sales tax) act 1941, as in force ..... general sales tax act, 1958 is extracted as under: whether in the facts and circumstances of the case, the tribunal was justified in holding that the reimbursement of rs.33,263/- received from the principals will not form part of the sale price as defined under section 2 (o) of the m. p. ..... on the other hand, we agree with the decision of the division bench of bombay high court in m/s navnit motors pvt ltd. vs. ..... it was observed that the claim is only a claim for refund by the buyer for the manufacturing defect in the tyre sold by the assessee therein, which is being honoured by the assessee in a manner acceptable to both the parties. ..... submissions of sri aniruddha joshi, learned counsel for state of maharashtra in civil appeal nos. ..... state of maharashtra, where it compared the assessee s dealership agreement with maruti udyog ltd. ..... state of maharashtra, decided on 29.11.2011. .....