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 : 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 : 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 : Allahabad
Reported in : (2004)2UPLBEC1406
..... of rule 3 of the jute cess rules amended rules 9 and 49 of the central excise rules and eligibility of excise duty on jute yarn manufactured by the ..... relax the minimum qualifications of teachers of the purvanchal university or any affiliated college thereof whereas those have to be adhered to for the teachers to be appointed in the university of gorakhpur or colleges affiliated thereof and, therefore, the applicability of the aforesaid phrase must necessarily mean and govern the statutes of the university of gorakhpur and because the first statutes of purvanchal university having not yet been framed, the statutes ..... the president as the maharaja of jammu and kashmir acting on the advice of the council of ministers for the time being in office under the maharaja's proclamation dated the fifth day of march, 1948;(c) the provisions of article 1 and of this article shall apply in relation to that state;(d) such of the other provisions of this constitution shall apply in relation to that state subject to such exceptions and modifications as the president may by ..... claims tribunal shall have all the powers of a civil court for the purpose of taking evidence on oath and of enforcing the attendance of witnesses and of compelling the discovery and production of documents and material objects and for such other purposes an may be prescribed; and the claims tribunal shall be deemed to be a civil court for all the purposes of section 195 and chapter xxxv of the criminal procedure code, .....
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 ..... . 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 ..... 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 ..... [1970]3scr745 and indian aluminium co. v. ..... . : 2004(164)elt141(sc) , ulagappa and ors. ..... : 2004(164)elt141(sc) , ulagappa and ors. ..... : 2004(164)elt141(sc) , wherein the hon'ble supreme court has held .....
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 : 2008(3)ALLMR546; 2008(3)BomCR408; (2008)110BOMLR951
..... once chapter v of the 1927 act being worded in a manner so that all forests and lands not being the properties of the government came within the prohibitory and regulatory measures, then, taking the object of 1927 act and chapter v thereof ahead, the state government in this case, defined 'private forest' widely. ..... by the 42th amendment, article 48a was introduced in the constitution where under the state is under a constitutional obligation to endeavor to protect and improve the environment and to safeguard forests and the wild life of the country. ..... section 2a reads thus:2a: construction of certain references to central or bombay acts: in the application of this act to any area of the state of maharashtra other than the bombay area thereof any reference to a provision of a central or bombay act shall, where no such act is in force in that area, be construed as a reference to the provision of the corresponding law, if any, in force, in that area. ..... i say that prior to this, the revenue and forest department had issued circulars dated 16th december, 2004 and 1st january, 2005 in consonance with the orders passed by this hon'ble court in the said writ petition no. ..... the petitioners state that vide order dated 12th august, 2004 passed by this hon'ble court in company petition no. ..... 155 of 2004 burroughs welcome merged and amalgamated in gsk. ..... 496 of 2004 connected with company application no. ..... thus all assets, including the said property vested in gsk vide order dated 12th august, 2004.12. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2005(4)ALD582; 2005(4)ALT327; [2005]126CompCas708(AP); [2005]63SCL339(AP)
..... chapters ix, xi and xii contain provisions relating to winding-up and cancellation of registration of a society, to appeal, revision and review and offences and penalties, respectively; chapter x includes provisions relating to execution of decisions and decrees and to the power of the registrar to recover amounts and other provisions for recovery of debts due to a cooperative society; chapter xiii includes provisions relating to the financing banks and primary agricultural societies and matters connected therewith and incidental thereto; chapter xiii-a, inserted in the 1964 act by an amendment under ap act ..... part of the territory of india not included [in a state] notwithstanding that such matter is a matter enumerated in the state list.article 254: inconsistency between laws made by parliament and laws made by the legislatures of states(1) if any provision of law made by the legislature of a state is repugnant to ..... with, or instituted against, the liquidator as such or against the society or any member thereof on any matter touching the affairs of the society except by leave of the registrar and subject to such terms and conditions as he may impose:provided that where the order of winding up is cancelled, the ..... central board of excise and customs, central board of revenue or the central board of direct taxes have been treated as admissable aids to construction, instruments and ..... 2004 granted interim stay of all further proceedings pursuant to the certificate dated 14-6-2004 ..... aluminium .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(4)ALLMR663; (2008)110BOMLR1730
..... the act of 1994, even as amended in 2003, particularly, sections 12, 12-a, 22-a and chapter v-a leave no manner of doubt that mial performs the public functions and duties of the aai and exercises the powers of ..... series of well-known judgments of the supreme court it can be safely taken as a settled law that in the early stages of the evolution of constitution, principles of equality contained in article 14 came to be identified with the doctrine of classification because the view taken was that that article forbids discrimination and there would be no discrimination where the classification making the differentia fulfills two conditions i.e. ..... respect to the total turnover, the figures which were furnished by all including the petitioner no 1 and its partner ari were only for the years 2002-03, 2003-04 and 2004-05 and not 2005-06 as was alleged by the petitioners at the time of arguments. ..... the aforesaid committees are formed only for coordination purposes and for ensuring the smooth and efficient rendering of the services to be provided by the central government without any of the aforesaid committees making any dictate/order upon the respondent no 3 or in any manner interfering with the operation and management of the airport by the respondent no 3 ..... counsel submits that section 12 of the act delineates the functions of the authority and under section 12(3) thereof, the specific functions of aai have been ..... deputy excise and taxation commissioner : [1975]3scr254 ;(vii) bihar eastern .....
Tag this Judgment!Court : Karnataka
Reported in : AIR2005Kant205
..... the kcca was enacted by the state legislature to achieve the directive principles of state policy as enshrined in article 39(b) and (c) of the constitution which is fundamental in character as held by the apex court in catena of cases which will be referred to in the reasoning portion of the order while dealing with the relevant point on this aspect and the same is defeated by the impugned action of the amended act. ..... have been registered under any enactment for the time being in force;(vi) ex-servicemen.the above provision confers power upon the rta to grant contract carriage permits subject to sub-section (3)(a) thereof which directs the central government to direct the sta and rta to limit the number of contract carriages to be fixed ..... counsel submitted that the scheme of nationalization in chapter iv-a of the motor vehicles act was given up the whole undertaking of the various operators was not acquired but what was acquired was certain assets, most of which ..... 8512-13/2004 seeking to strike down the provision of section 3 of the act of 9/2003 wherein it has repealed the provisions of kcca act, by urging various legal grounds placing reliance upon the various decisions of the constitutional bench and other cases of the apex court to show that the repeal act is unconstitutional and, therefore, the same ..... expanded concept of the locus standi and also in view of the finding of the division bench of the high court that the order of the excise commissioner was passed in violation of law .....
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