Court : Mumbai
Reported in : 2006(3)BomCR705
..... the activities contemplated by the amending act fulfils the constitutional mandate of articles 23, 37, 39(e) and 51a(e) of the constitution of india and is essential in the interest of the general public and is eminently necessary and reasonable. 75. ..... due to the impact of the bar culture, a vigorous agitation conducted by women wing of shetkari kamgar party against the same on 5th may, 2004 and rasta roko agitation, the representation given by them to the district superintendent of police shri dnyaneshwar fadtare with a demand that all the ladies bars in the district shall be ..... its appointment or constitution, its procedure and other matters ancillary thereto, and the fees (whether in the form of court fee stamp or otherwise) to be charged for the scrutiny of such performances or scripts for applications for obtaining such certificates and for issuing duplicates thereof and in respect of such appeals;] (iv) regulating the hours during which and the places at which such performances may ..... sex exploitation and children issued various directions to the state government and central government to constitute committees and set up ..... the provisions of the act, rules and license conditions are not breached, in a like manner of posting an excise officer, where exciseable goods are stored.82. ..... any dangerous exhibition or display of a performance or games with wild beast, except in so far as it is an interim of performance in a circus, which shall be governed by rules in chapter xiii of these rules. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2005SC2594; JT2005(5)SC427; (2005)11SCC1; [2005]141STC358(SC)
..... the next decision of this court which may be noticed is the decision of the full court in re : the bill to amend section 20 of the sea customs act, 1878 and section 3 of the central excises and salt act, 1944 : 1963 (3) scr 787 in which the law was stated in the following words :-'this will show that the taxable event in the case of duties of excise is the manufacture of goods and the duty is not directly on the goods but on the manufacture thereof. ..... ''the concept of excise duty on production and manufacture as understood in the central excise act cannot be equated in the case of excise duty under the abkari act since the manufacture and the sale of liquor are the exclusive privilege of the state and the state, by the process of licensing is parting with the said privilege and what is charged by the state is only the privilege price through the process of licensing the price and it is not excise duty.'77. ..... if in fact they overlap, that may be because the taxing authority, imposing a duty of excise, finds it convenient to impose that duty at the moment when the exciseable article leaves the factory or workshop for the first time upon the occasion of its sale. ..... chapter iv of the act deals with manufacture, possession and sale of liquor. ..... : : (2004)11scc26 , he also submitted that all the rights relating to liquor are vested in the state and the state may part with the privilege for a consideration. .....
Tag this Judgment!Court : Gujarat
Reported in : (2009)1GLR683; (2009)23VST298(Guj)
..... to the rule under the central excise rules, 1944, the power to authorise exemption from the duty in such a case was very much there, but it was only the failure to exercise such power which led to the litigation and the hon'ble apex court has ..... could withdraw in the same manner in exercise of the same statutory provision like the sales tax act, but, once the notification granting the benefit of exemption for a period from 1-12-2005 to 30-11-2008 has been issued, it will remain in force and if it has been withdrawn or rescinded before the expiry of the validity thereof, then, there has to be a justification shown or it can be only justified that for ..... units or the deferment of tax to such industrial units under the earlier law and to whom the eligibility certificate has been granted by the industries commissioner and the exemption certificate granted by the commissioner of sales tax, subject to the provisions of chapter iv-a of the gujarat value added tax rules, 2006.therefore, emphasizing on this aspect and referring to another government notification dated 18-8-2006 at annexure-m, he submitted that it ..... has been granted under the relevant provisions of the sales tax act and it is well established that the government has the power to rescind, amend or annul such notifications which would therefore not amount to a ..... 2004 lawsuit 1382 (sc), and submitted, as observed in para 9, that even though there may be a discretion to change the policy it has to be examined in light of article .....
Tag this Judgment!Court : Chennai
Reported in : 2007(115)ECC323; 2007LC323(Madras); [2007(2)JCR13(Mad)]; 2007[6]STR82; AIR2007Mad118(FB); 2007(1)LW50
..... business or trade in whole or in part, or effects any change in the ownership thereof, in consequence of which he is succeeded in such business or trade by any other person, all excisable goods, materials, preparations, plants, machineries, vessels, utensils, implements and articles in the custody or possession of the person so succeeding may also be attached and sold by such officer empowered by the central board of excise and customs, after obtaining written approval from the commissioner of central excise, for the purposes of recovering such duty or other sums recoverable or due ..... the above said being the position of law, the high court has however proceeded to rely on certain provisions contained in chapter xiv of karnataka land revenue act, 1964 as also the provisions contained in sections 13 and 15 of karnataka sales tax act, 1957 for holding that the arrears of sales tax would be entitled to a preference even over the debt secured by mortgage in favour of the appellant bank. ..... we have already referred to the fact that since there was no response from the borrower company for the notice issued under section 13(2) of the sarfaesi act on 17.4.2004, after lapse of time as provided under the sarfaesi act, the petitioner bank took constructive possession of the secured assets on 8.2.2005 and physical possession of the same on 29.3.2005. ..... section 11-aaaa was introduced in the rajasthan sales tax act, 1954 by way of an amendment in 1989. .....
Tag this Judgment!Court : Karnataka
Reported in : ILR2005KAR608; 2004(7)KarLJ677
..... (8):- by the constitution 73rd and 74th amendment act, 1992 which inserted parts-ix and ixa in the constitution steps were taken to organize village panchayat and endeavored them with such powers and authority as may be necessary to enable them to function as units of central government. ..... article 243n of the constitution provides that notwithstanding anything in part-ix any provision of any law relating to the panchayats in force in a state immediately before the commencement of the constitution (73rd amendment) act 1992 which is inconsistent with the provisions of this part shall continue to be in force until amended or repealed by competent legislature or other competent authority or until the expiration of one year from such commencement, whichever is earlier.31. ..... in fact when the authority was called upon state in writing under what circumstances the said extent is given up and the particulars thereof they have filed a statement giving the following particulars.1. ..... therefore, the commissioner is wrong in assuming that he or the authority can make temporary or daily wages appointments under the guise of undertaking development schemes'.chapter iii of the act deals with development schemes. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2004SC86; (2004)1CompLJ21(SC); 2004CriLJ1221; (2003)184CTR(SC)193; 2003(157)ELT369(SC); [2003]263ITR550(SC); JT2003(Suppl2)SC99; 2003(7)SCALE530; (2003)11SCC405; [2003]4
..... such legislative changes took place in australia, france (penal code of 1392), netherlands (the economic offences act, 1950 and article 51 of criminal code), and belgium (in 1934, cour de cassation recognised the punishment of a corporate body by making it a subject of belgian criminal statute) ..... prior to the substitution of section 276c, 277 and 278 by the taxation laws (amendment) act, 1975 with effect from 1.10.1975 in the present form, there was no minimum sentence of imprisonment provided for ..... . this will include the nature of the crime, the manner and method of commission thereof, the position and condition of victim and also matters attributable personally to the accused like his age, health, social background, mental condition, ..... be given to an accused before grant of sanction is that under section 279(2) of the act any offence under chapter xxii may, either before or after the institution of proceedings be compounded by the board, or a chief commissioner or a director general authorised by the board in this behalf and, therefore, if an opportunity is given to an assessee before grant of sanction, he may offer for composition in order to save himself from the 'disgrace and ignominy of the prosecution'. it is difficult to agree with the reasoning of the ..... . within few months of the decision in new york central & hudson river railroad company (supra), a similar controversy came up for consideration before the ..... . supreme court in new york central & hudson river railroad company .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)
..... commissioner of central excise : [2006]280itr321(sc) , wherein it is held that:in any event, it is clear from the language of the validation clause, as quoted by us earlier, that the liability was extended not by way of clarification but by way of a amendment to the finance act with retrospective effect. ..... . if there is no provision for tax deduction in respect of certain sources of income there will be no tds on such income and recovery will have to be made through other modes of collection.ii) section 190(2) falls in chapter xvii (dealing with tds) and sub-section (2) thereof provides that the provisions of the said chapter shall not prejudice the charge of tax on income under section 4(1) thereby ensuring that the assessee who is charged with the liability of tax on his total income ..... are not in the nature of a penalty or a contractual obligation but rather a means of apportioning, the costs of government among those who benefit from it.in testing whether a retrospective imposition of a tax operates so harshly as to violate fundamental right under article 19(1)(g), the factors considered relevant include the context in which retroactivity was contemplated such as whether the law is one of validation of a taxing statute struck down by courts for certain defects : the period of such retroactivity ..... . : 2004(164)elt141(sc) , ulagappa and ors. ..... : 2004(164)elt141(sc) , ulagappa and ors. v ..... . : (2004)7scc447 . ..... : 2004(164)elt141(sc) , wherein the hon'ble supreme court has held that;5 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2008(56)BLJR2254; 2008AIRSCW5964; 2008(4)LH(SC)2896
..... chapter ii of the act enables the central government to take measures as may be necessary or expedient inter alia for the purpose of preventing and combating abuse of and illicit traffic therein including constitution of an authority or hierarchy of authorities by such name or names as may be specified in the order for the purpose of exercising such of the powers and functions of the central government under the act and for taking measures with respect to such of the matters referred to in sub-section (2) as being specified therein, subject, of ..... may lead to a harsh sentence having regard to the doctrine of 'due process' as adumbrated under article 21 of the constitution of india require striking of balance between the need of law and enforcement thereof, on the one hand, and protection of citizen from oppression and injustice on the other. 51. ..... act was enacted to consolidate and amend the law relating to narcotic drugs to make stringent provisions for the control and regulation of operations relating to narcotic drugs and ..... of central excise and anr ..... to the courts' interpretative obligation under the human rights act 1998 section 3 as 'a very strong and far-reaching one, and may require the court to depart from the legislative intention of parliament' ([2004] ukhl 43, para 28). ..... reach a different conclusion from the legislature only when it is apparent that the legislature has attached insufficient importance to a person's convention rights (lord nicholls, [2004] ukhl 30, para 19. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1978Bom119; (1977)79BOMLR499
..... private forests (acquisition) act, 1975 being act 29 of 1975 as amended by act 72 of 1975 (hereinafter referred to as 'the acquisition act') has been challenged principally on three grounds, namely (a) lack of legislative competence, (b) contravention of article 301 of the constitution and (c) trenching done by the enactment upon the field occupied by or under the central act 67 of 1957 -- mines and minerals (regulation and development) act, 1957 -- and we shall deal with ..... regard to the ground of legislative competence of the state legislature, it will be clear that the principal question that arises for our determination is whether the impugned act and section 3 thereof to the extent to which it seeks to vest forest produce in the state government along with private forests are within the legislative competence of the state legislature ..... that every tax and several other impediments, such as, prohibitions, tariffs, licencing, marketing regulations, price control, nationalisation, economic or social planning, discriminatory tariffs, compulsory appropriation of goods, freezing or stand-still orders and similar other impediments operating directly and immediately on the freedom of trade, commerce and intercourse would offend the freedom guaranteed by article 301 and all enactments ..... for the purposes of that chapter 'forest' includes any land containing trees and shrubs, pasture lands and any other land whatsoever which ..... and duties, such as property tax, profession tax, sales tax, .....
Tag this Judgment!Court : Mumbai
Reported in : 2006(4)BomCR1
..... by the said ordinance, section 2 of goa daman and diu public health act, 1985, hereinafter called as 'the health act', was sought to be amended by substituting the clause (10) of section 2, providing definition of 'injurious food' and adding clause (c), further adding clause (30a) to section 2 defining the word 'sale', and inserting a new chapter ixa concerning 'articles injurious to public health' containing sections 87a to 87l ..... the amendment act was preceded by the ordinance which was, in fact, issued after the supreme court's decision delivered on 2nd august, 2004 in the matter of godawat pan masala products ..... in short, the amendment act essentially relates to the subject of public health, whereas, the tobacco act essentially relates to the subject of trade and commerce, production, supply and distribution of the products of tobacco industry which incidentally seeks to perform a duty of the central government in relation to the improvement of the lifestyle; but that by itself cannot be sufficient to hold that the entire field relating to the subject of public health which could be affected by the use and consumption of various products including ..... the amendment act was published in official gazette of government of goa on 16th march, 2005 and the implementation thereof commenced from 2nd october, ..... prior to enforcement of the amendment act, on 8th november, 2004, the governor of goa had promulgated public health ( second amendment ) ordinance, 2004, for short 'the said .....
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